Gerard grew up in Virginia. One of his colleagues remembers that Gerard was known in school, skilled at his schoolwork and that he liked to play soccer and listen to Opera. The friend also remembers that Gerard’s family was a modest one that can barely satisfy its needs while Gerard was not happy with this type of living. Gerard graduated with an accounting degree from a good college in 1996. He enjoyed the inward mechanisms of accounting systems, and in 2000 he found himself part of Delta Company after his employer, Pioneer manufacturing, was acquired for more than $10 billion. Gerard had an influential role in adopting enterprise resource planning system that replaced the old one in while he was employed at Delta Company. A mistake by his new employer, Pioneer Manufacturing created an opportunity for Gerard to steal company funds.

As a part of the changeover team, Gerard became experienced in all aspects of ERP accounting modules including accounts receivables, accounts payable, fixed assets, financial reporting, journal entries, checks and wire payment processing. I was granted by mistake an authorization to sign and approve checks, along with a co-worker, up to $300,000. I discovered this permission quite by accident some two years after the takeover.

Our accounting department consisted of a manager, assistant manager, accounting controller, and three people whom I supervise. Together with a fellow worker and an associate, I was among those authorized employees who can request checks. The fellow- worker and I also could approve checks. In the accounting department, we shared our passwords with each other so we can finalize the work without any delay in case someone was out of office and the task had to be done immediately. One day, while I was drinking my coffee and thinking, I realized that I can access to one of my colleagues’ account to request a check and I can then log into my credentials and approve my own request. I went to work every day for the next year tempted by the pot of gold that was there for the taking.

In June 2003, my spouse was pregnant and my yearly eighty thousand dollars salary was not covering my due bills and college loans. I thought that in case I fairly paid off my obligations, at that point we might do very well with my salary coordinating our living costs. I tried my scheme by paying the current due on one of my credit cards that had a title that included the word “Universal.” Before I left my office late, I logged on as fellow worker and asked for check issuance in the amount of $1,200 to Universal. This check looked typical since we did a lot of transactions with a company that includes the word “Universal” in its title. After the check was issued, I sent it with my statement of account to my credit card company, and the company credited my account in the amount of $1,200. After some time, I felt guilty and worried because if I were caught, I would lose my job for stealing $1,200. After one week, I continued repeating the same embezzlement process while changing the amounts till I had settled the whole amount of ninety-five thousand dollars due on my credit card. After my credit card settlement, I was free and clear of all debt, except for the mortgage on our house.

I noticed that one of my checks for $5,555 had apparently gone missing just before I’d cleared all the charges to the Universal card; it wasn’t posted against my credit card account, and it had not cleared the company’s bank account. I was stressed that something had caused the bank not to prepare the check or that my extortion had been discovered. For a couple of weeks, I anxiously looked at my emails each morning checking the subject lines for words like “explanation requested.” Each time the phone rang I expected that I would be called for a meeting. At that point at around 10 on a hot late-August morning, I received a mail envelope from our accounts payable department in Chicago. There was the check I had overlooked to put my individual credit card number on the check, and so the card payment processors didn’t know whose account to credit. The accounts payable department sent it back to me since they did not know the purpose and the nature of this check.

In the middle of cold winter, the impacts of the panic had worn off, and I began considering around how simple it was to get that $95,000 “bonus. I am thinking of repeating again the fraud although I was not really in need of that money as was the case before. I remembered the missing check scare, and so I now wanted a scheme that bypassed mailing the checks to my credit card company. I registered “Sigma Enterprise” with our secretary of state, got a federal ID number, and opened a bank account at a major bank with lots of branches in Chicago. I chose Sigma because our company did a lot of business with another company that had Sigma in its name. On a Wednesday afternoon, right before I left for the day, I logged on as associate and requested a check made out for $35,250. I then logged on as myself and approved it. I picked up the check on Thursday and deposited it in Sigma’s bank account on Saturday morning. The teller treated the transaction like any other routine transaction and handed me the deposit receipt showing that the whole $35,250 was available. Using this method, I stole about $2.1 million in 2004, $1.9 million in 2005, $3.4 million in 2006, and $0.9 million in 2007.

Getting a check was easy because I logged on as fellow worker or associate and requested a check and then I approved the check. The checks were printed overnight, and it was associate’s job to collect the physical checks every day from the company building next door. I had to make sure that associate had the day off the next day because, when associate was away, I was the person who collected the checks. At my desk I would remove the Sigma check from the batch, and all the other checks were mailed off to where they were supposed to go. Normally, I would just wait for associate to take the day off, and I’d request a Sigma check the day before. If I needed money urgently, I’d give associate the day off so that I could collect the checks.

For every credit, there has to be a debit, and my debits needed to be hidden somewhere. Our payments were usually for purchases, sales commission expenses, miscellaneous expenses, or an administrative expense. In 2003 and 2004, I hid all the debits in ledger accounts that had a lot of reconciliation activity, making sure that my debit helped the account reconcile to zero. One of my accounting tasks was to record the investment income of our Australian investments in U.S. dollars (USD) in our U.S. accounting records. I was supposed to use the average Australian-dollar-to-USD exchange rate to record the interest income. From 2005 to 2007, I would calculate the real exchange rate, and then I would purposely weaken the Australian dollar by a few basis points to understate the USD value of that income. I was the only person who worked on this task for seven years, and because the accounting system had thousands of journal entries and billions of dollars of transactions, my Sigma checks remained hidden.

Every Sigma check was deposited in my account, and I have to find some explanations and excuses to spend my money without making my spouse and colleagues suspicious. In the beginning, I told my friends and wife that I have a side business where I have many clients and good source of money; at that time, all was convinced because my lifestyle was normal. However, when my lifestyle changed to the ownership of unique luxury cars, travel trips to different cities on business class, I told people that I was a gambler at Vegas and brought with me proofs that I really gambled. The gambling story did not work with my wife especially that my wealth jumped to three million dollars in less than two years. So, I knew that I had to choose either my wife or continue my fraudulent activities. I chose to insulate her from all the acts I committed and I did not want to engage her with any of my dirty actions, so I divorced her.

By mid-2007, my extortion had cooled off, and I’d as it was taken $1 million so distant that year. An internal audit found that 3 of us in the accounting department had an authorization to approve checks and we were given internal forms that we had to fill them. One morning, the fellow worker and I were discussing this matter with our boss and we all agreed that we must not have approval checks authority since we are much involved in the accounting function. We actually revoked our own check approval authority.

My ex-wife and the fellow worker became friends and she informed him that she was not convinced of the gambling story which raised the suspicion of the fellow worker. The fellow worker went immediately to the office and ran a query about the whole list of 2007 checks that she had approved or requested. She found the Sigma checks which amounted to 0.9 million dollars. On Friday, I was called for a meeting which did not went well and after two days I was arrested by fraud investigators and I told them that I wanted to talk with my attorney

Required:

Answer the following questions:

1. What anti-fraud policies would have Delta Company adopt to prevent such fraudulent activities?

2. Based on your analysis of the case, why the accounting information system controls are important?

3. What are the fraudulent behaviors encountered in the case, and what are the mitigating controls that can be implemented to avoid such fraudulent activities?

4.        Suppose that you were assigned to conduct an integrated audit for Delta Company., what are the high-risk areas that you may identify?

Project 2
This assignment follows the standard form for a project submission. You need to include an introduction, primary discussion, and summary. Include graphs, tables, and images, as necessary, to improve the clarity of your discussion. Your project needs to be both correct and well written. Communication remains a critical component of our modern, technological society. A few notes about format: you MUST use MS Word for your project and use Equation Editor for all mathematical symbols, e.g. z(t) = sin(t) +   1/ln(t)
If you have any questions about the requirements for this project, ask before you submit.

This project addresses modeling with Ordinary Differential Equations and solutions to those equations. You will solve a problem analytically and program an Improved Euler’s method numerical solver.

Projects provide you with an opportunity to improve your Mathematical skills as well as your communication. For this project you will need to correctly solve the problems and effectively
communicate your ideas and solutions. This assignment will be evaluated across the areas of
Validity, Readability, and Fluency.
Validity – Validity corresponds to the validity of your arguments. It addresses the extent to which your method is appropriate, your calculations are correct, and your analysis is accurate.
Readability – If your written work is not readable it cannot be assessed. Since the ability to
communicate Mathematics is a focal point for this class, special attention will be paid to the
readability of your work.
Fluency – Mathematics is a concise and precise language, and we wish to enhance your fluency.
Therefore, part of every assessment will focus on your ability to incorporate correct, established notation and terminology into your written work

Evaluation criteria
Validity              quality methods, correct solutions, proper conclusions, complete reasoning
Readability       organization, presentation, format, clarity, effectiveness
Fluency              proper notation, proper terminology, appropriate definitions, conciseness

Project 2: A bead sliding along a rod

A bead is constrained to slide along a rod of length L. The rod is rotating in a vertical plane with a constant angular speed, W, about a pivot in the middle of the rod. The pivot allows the
bead to freely slide along the rod, i.e. the pivot does not impede the movement of the bead. Let r(t) denote the distance of the bead away from the pivot where r(t) can be positive
or negative.

Equation of Motion

Applying Newton’s second law provides a balance of forces due to gravity, friction, centripetal acceleration, and linear acceleration. The equation resulting from these forces is

M d²r/dt² + B dr/dt – mw²r = -mg sin(wt) where m is the mass of the bead, B is the coefficient of viscous damping, w is the constant speed of angular rotation, g = 9.81 m/s² is the acceleration due to gravity, and r is the distance between the pivot and the bead.The rod is initially horizontal, and the initial conditions for the bead are r(0) = r₀ and r’(0) = v₀.

Problem 1

Consider the frictionless rod, i.e. B = 0. The equation of motion becomes m d²r/dt² - mw²r = -mg sin (wt) with g = 9.81 m/s² and a constant angular speed w.
The rod is initially horizontal, and the initial conditions for the bead are r(0) = r₀ and r’(0) = v₀.

A) Analytically solve this initial value problem for r(t)
B) Consider the initial position to be zero, i.e. r₀ = 0. Find the initial velocity, v₀, that results in a solution, r(t) , which displays simple harmonic motion, i.e. a solution that does not tend toward infinity.
C) Explain why any initial velocity besides the one you found in part B) causes the bead to fly off the rod.
D) Given r(t) displays simple harmonic motion, i.e. part B), find the minimum required length
of the rod, L, as a function of the angular speed, W.
E) Suppose W = 2, graph the solutions, r(t) , for the initial conditions given here: r₀ = 0 and initial velocities of v₀ = 2.40, 2.45, 2.50, and the initial velocity you found in part B). Use 0 < t < 5

Problem 2

Consider the frictionless rod, i.e. B = 0. The equation of motion becomes m d²r/dt² - mw²r = -mg sin (wt) with g = 9.81 m/s² and a constant angular speed W. The rod is initially horizontal, and the initial conditions for the bead are r(0) = r₀ and r’(0) = v₀. You will need to write an Improved Euler Method system solver to find r(t) and v(t)

A) Numerically solve for r(t) when W = 2, r₀ = 0, and v₀ = 2.40, 2.45, 2.50. Solve in the time interval t E [0,5] . Use step sizes h = 1/32, 1/128, 1/512 and compare your results. Also, compare your best numerical answers with your analytic answers from Problem 1 part E).
B) Numerically solve for r(t) when W = 2, r₀ = 0, and v₀ is selected to give simple harmonic motion, i.e. Problem 1 part B. Use small step sizes, e.g. h =  1/512, 1/2048, 1/8192, etc. Solve for the longest time interval that provides reasonable values for r(t) . Compare your results to the analytic solution that gives simple harmonic motion. What does this demonstrate about numerical solutions?

5. When selecting colors for slide presentation, which action will enhance readability? A. Using smooth contrast in colors to assist color blind viewers

   B. Choosing the color purple will create a sense of passion
   C. Applying black on red makes an object appear closer
   D. Selecting colors on opposite side of the color wheel improves visualization

6. A nurse is creating a slide presentation and is using a predesigned combination of colors, font style, size, and position of place keepers. The nurse is using a:

   A. Lecture support model. B. Content layer.
   C. Layout layer.
   D. Theme.

7. A nurse is deciding about whether to create a spreadsheet or a table to present information. The nurse would most likely use a table for which information?

   A. Listing benefits and limitations of breast-feeding

B. Monitoring for medication errors
C. Calculating length of stays of surgical clients
D. Documenting quality improvement of client care

10. A new nurse is learning how to use a spreadsheet and how it differs from word processing. Which action would the nurse most likely identify as specific to spreadsheets?

    A. Features used in spreadsheets are different.
    B. Programs are bundled with other office software. C. Formula functions are built into the menu options. D. Windows are used but icons are not.

11. A nurse is reading a journal article about information literacy and health literacy and how it connects with critical thinking. Which strategy would the nurse most likely find as a key aspect of critical thinking?

    A. Focusing on a single approach for problem solving
    B. Using a set of skills for processing and generating information C. Providing specific answers to questions D. Setting boundaries for seeking information

12. A nurse is a student in a doctoral program in nursing practice. The major focus of this program for a nurse being prepared at this level would be to:

    A. Conduct nursing research.
    B. Evaluate research findings.
    C. Use findings to develop evidence-based practice guidelines.D. Use research findings in clinical practice.

13. A nurse is working to develop information technology skills. The nurse demonstrates current skills when he or she is able to:

    A. Use searching tools.
    B. Understand computer networks.
    C. Think abstractly.
    D. Manipulate information into something new.

14. When evaluating a website for health information, which question would be important for the nurse to ask to determine the validity of the information?

    A. Is the site a for-profit or not-for-profit site?
    B. Is the date of the site's last update clearly specified? C. Who is the author and what are his or her credentials? D. Are there any potential conflicts of interest?

15. A nurse is evaluating the information obtained from a search and notes that the majority of information is from reports of expert committees. The nurse interprets this research to be at which level of evidence?

    A. Level VII B. Level VI C. Level V D. Level IV

16. When searching PubMed, the nurse understands that this database uses a search term structure:

    A. Based on linear relationship.
    B. Using a feedback loop.
    C. Employing a hierarchy.
    D. Involving a specific to general search.

17. A nurse is using a mobile device and stores his calendar, contacts, and notes. The nurse understands that this information is stored at which location?

    A. ROM
    B. RAM
    C. Flash memory
    D. Compact flash card

18. A nurse is preparing to do research about heart disease and women using a handheld device. Which uses would be appropriate? Select all that apply.

    A. Participating in web-based research surveys B. Storing data for aggregation and analysis C. Recording comments from a focus group

D. Taking photos of changes in status with a treatment E. Searching for evidence-based resources

19. A group of nurses are creating a database. Which step would the nurses need to do first? A. Determine the data to be collected.

    B. Identify the question needing an answer. C. Develop a purpose for the database.
    D. Identify the pieces of data to enter.

20. When working with a database, a nurse selects data from a set of items that was created to avoid having to type in the entry. The nurse is using a:

    A. Field.
    B. Relational database. C. Look-up table.
    D. Query.

21. A nurse wants to find information about databases specifically used in nursing. Which query would the nurse use to obtain the narrowest search?

    A. Databases or nursing
    B. Nursing not databases
    C. Nursing and/or databases D. Nursing and databases

22. A nurse is preparing to create a database. Which aspect would the nurse identify as being the foundation for the database?

    A. Table B. Query C. Form D. Report

23. Various barriers to the adoption of evidence-based practice have been identified. Which would be considered a personal barrier? Select all that apply.

A. Inadequate numbers of staff to participate
B. Difficulty in understanding research statistics C. Lack of information literacy skills
D. Inaccessibility of resources for searching
E. Perception of unrealistic use of research

24. When developing a presentation for the unit staff, a nurse manager uses a free personal reference manager. Which actions would the nurse manager be able to take? Select all that apply.

    A. Save citations
    B. Take notes
    C. Create reference lists
    D. Hyperlink to files
    E. Store information on the Cloud

25. A nurse is using the Cochrane Library to search for systematic reviews about treatment for hypertension. The nurse understands that systematic reviews help to reduce bias. When reading the review, the nurse notes that the review covers a wide range of databases and search terms. The nurse identifies this as reducing which bias?

    A. Selection B. Indexing C. Publishing D. Sampling

5. When selecting colors for slide presentation, which action will enhance readability? A. Using smooth contrast in colors to assist color blind viewers

   B. Choosing the color purple will create a sense of passion
   C. Applying black on red makes an object appear closer
   D. Selecting colors on opposite side of the color wheel improves visualization

6. A nurse is creating a slide presentation and is using a predesigned combination of colors, font style, size, and position of place keepers. The nurse is using a:

   A. Lecture support model. B. Content layer.
   C. Layout layer.
   D. Theme.

7. A nurse is deciding about whether to create a spreadsheet or a table to present information. The nurse would most likely use a table for which information?

   A. Listing benefits and limitations of breast-feeding

B. Monitoring for medication errors
C. Calculating length of stays of surgical clients
D. Documenting quality improvement of client care

10. A new nurse is learning how to use a spreadsheet and how it differs from word processing. Which action would the nurse most likely identify as specific to spreadsheets?

    A. Features used in spreadsheets are different.
    B. Programs are bundled with other office software. C. Formula functions are built into the menu options. D. Windows are used but icons are not.

11. A nurse is reading a journal article about information literacy and health literacy and how it connects with critical thinking. Which strategy would the nurse most likely find as a key aspect of critical thinking?

    A. Focusing on a single approach for problem solving
    B. Using a set of skills for processing and generating information C. Providing specific answers to questions D. Setting boundaries for seeking information

12. A nurse is a student in a doctoral program in nursing practice. The major focus of this program for a nurse being prepared at this level would be to:

    A. Conduct nursing research.
    B. Evaluate research findings.
    C. Use findings to develop evidence-based practice guidelines.D. Use research findings in clinical practice.

13. A nurse is working to develop information technology skills. The nurse demonstrates current skills when he or she is able to:

    A. Use searching tools.
    B. Understand computer networks.
    C. Think abstractly.
    D. Manipulate information into something new.

14. When evaluating a website for health information, which question would be important for the nurse to ask to determine the validity of the information?

    A. Is the site a for-profit or not-for-profit site?
    B. Is the date of the site's last update clearly specified? C. Who is the author and what are his or her credentials? D. Are there any potential conflicts of interest?

15. A nurse is evaluating the information obtained from a search and notes that the majority of information is from reports of expert committees. The nurse interprets this research to be at which level of evidence?

    A. Level VII B. Level VI C. Level V D. Level IV

16. When searching PubMed, the nurse understands that this database uses a search term structure:

    A. Based on linear relationship.
    B. Using a feedback loop.
    C. Employing a hierarchy.
    D. Involving a specific to general search.

17. A nurse is using a mobile device and stores his calendar, contacts, and notes. The nurse understands that this information is stored at which location?

    A. ROM
    B. RAM
    C. Flash memory
    D. Compact flash card

18. A nurse is preparing to do research about heart disease and women using a handheld device. Which uses would be appropriate? Select all that apply.

    A. Participating in web-based research surveys B. Storing data for aggregation and analysis C. Recording comments from a focus group

D. Taking photos of changes in status with a treatment E. Searching for evidence-based resources

19. A group of nurses are creating a database. Which step would the nurses need to do first? A. Determine the data to be collected.

    B. Identify the question needing an answer. C. Develop a purpose for the database.
    D. Identify the pieces of data to enter.

20. When working with a database, a nurse selects data from a set of items that was created to avoid having to type in the entry. The nurse is using a:

    A. Field.
    B. Relational database. C. Look-up table.
    D. Query.

21. A nurse wants to find information about databases specifically used in nursing. Which query would the nurse use to obtain the narrowest search?

    A. Databases or nursing
    B. Nursing not databases
    C. Nursing and/or databases D. Nursing and databases

22. A nurse is preparing to create a database. Which aspect would the nurse identify as being the foundation for the database?

    A. Table B. Query C. Form D. Report

23. Various barriers to the adoption of evidence-based practice have been identified. Which would be considered a personal barrier? Select all that apply.

A. Inadequate numbers of staff to participate
B. Difficulty in understanding research statistics C. Lack of information literacy skills
D. Inaccessibility of resources for searching
E. Perception of unrealistic use of research

24. When developing a presentation for the unit staff, a nurse manager uses a free personal reference manager. Which actions would the nurse manager be able to take? Select all that apply.

    A. Save citations
    B. Take notes
    C. Create reference lists
    D. Hyperlink to files
    E. Store information on the Cloud

25. A nurse is using the Cochrane Library to search for systematic reviews about treatment for hypertension. The nurse understands that systematic reviews help to reduce bias. When reading the review, the nurse notes that the review covers a wide range of databases and search terms. The nurse identifies this as reducing which bias?

    A. Selection B. Indexing C. Publishing D. Sampling

Run a regression analysis and find a best model to predict White Speck count from cotton fiber properties given to you. Make sure to show all your steps on how you came up with the best model. Word or text file.

1 )Why, historically, has the soft drink industry been so profitable?

Soft drink plays an important role in the people’s daily life. There is no doubt that this industry is profitable. The soft drink can be found in everywhere in the world, and the reasons of its high profit have several aspects.

The first aspect is a little capital investment and material cost. They include that machinery, overhead, labor, and materials. The machinery, overhead, and labor are the basic requirements and for soft drink industry, the levels of these conditions are not very high. So the cost of those is low and reasonable. On the other hand, the manufacturers add the concentrate flavors to the drink and improve people’s desire for the soft drink. Of course, the concentrate flavors are not expensive, just like caramel coloring, phosphoric or citric acid, natural flavors and caffeine.

What’s more, the marketing channels are increased in a way. People can buy the soft drink in different channels, and they can enjoy the drink everywhere. For example, they can buy them throughvending machines, in fast food chains, in supermarkets or other restaurants. It is convenient for people to solve the thirsty problem so that the soft drink manufacturer can get profits from it.

The last reason is that high consumption needs in the market. The manufacturers increased the advertising budgets for a soft drink. It is easy for people to know that what the soft drink is and the characters of soft drink. The soft drink became a household word in people’s life, and everyone knows that they can try the drink with low cost.  The increased sales volume makes the soft drink manufacturers get more benefits from the marketing.

2) Compare the economics of the concentrate business to that of the bottling business: Why is the profitability so different?

The reasons for the differences can be explained in these aspects: a barrier to entry; substitutes; suppliers, buyers, rivals, etc. This question can be explained more clearly through giving a metaphor between cola war and real war. In the army, some troops’ position is at front-line, like sales in cola business. And other troops’ position is at base or logistic line, like the concentrate business or bottling business in cola-biz. The barrier to entry means quantity advantages and business secret in a way. The barrier to entry is the key to deal with this problem. Another important reason is business secret, the cola formula. Substitutes and rivals are the financial leverage. So it is the second reason why the concentrate industry has higher profitability than the bottling industry because of the interest expense which is from financial leverage. Suppliers and buyers are duopoly and competition market. In conclusion, duopoly even pure monopoly is a real dream for every firm or industry, just on profit margin section. But for consumers, it is a real nightmare.

On the other hand, this question can be explained like this. Concentrate manufacturers had supplier power: they could decide the price of sweeteners. However, bottling manufacturers had the buyers’ poweron bargaining leverage. Concentrate manufacturers still want bottling manufacturers to buy and carry their product. Therefore, although concentrate manufacturers can decide some prices about sweetener costs, they still had to make attractive prices for the bottling manufacturers buy their product.

3) How has the competition between Coke and Pepsi affected the industry’s profits?

The war between the Coke and Pepsi adjusted operations or branding properly to increase theefficiency of deliveries to markets. Advertising budgets increased obviously. Initially, the budget was usedto sales and made Pepsi and Coke knew by consumers, but now after the two giants established, the budgetallocation has shifted to the branding and marketing. It affects sales directly because it influences people tobuy the products.

Therefore, the effects can be summarized in three points. The first key point is vertical integration. Concentrate producer to build a nationwide franchise bottling network, Coke was the first mover and Pepsi followed it. New franchise agreements allowed bottlers to handle the non-cola brands of other concentrate producers. Bottlers could not carry directly competing for brands. The second point is the details of effects on industry’s profits. Throughout the 1980s, the growth of Coke and Pepsi put a squeeze on smaller concentrate producers. Shelf space for small brands declined and shuffled from one owner to another. The third point is acquisition during the Cola Wars. For example, in a five years period, Dr. Pepper was sold several times, Canada Dry twice, Sunkist once, Shasta one, and A&W once. Phillip Morris acquired Seven-UP in 1978 for a big premium, but racked up huge losses in the early 1980s, and then left the CSD business in 1985.

4. Can Coke and Pepsi sustain their profits in the wake of flattening demand and the growing popularity of on-CSDs?

There is no doubt that Coke and Pepsi can sustain their profits in the wake of flattening demand and the growing popularity of on-CSDs. At first, they focus their strength on the local market. They can improve recognition and brand awareness of their products, pay attention to substantial managerial influence in bottling and the distribution network by anchor bottling model and deepen their traditional products as well as introduce a variety of new products. Secondly, the overseas expansion also has an important position. Global soft drink sales growth slowed in the 2000s, but emerging markets such as China, India were still growing rapidly. Therefore, the Giants make a large investment overseas to develop new bottling plants, constructing more distribution channels, sales and marketing efforts as well as product research and development.

Please answer the question by using the above informations.

1) Why, historically, has the soft drink industry been so profitable?

2) Compare the economics of the concentrate business to that of the bottling business: Why is the profitability so different?

3) How has the competition between Coke and Pepsi affected the industry’s profits?

4) Can Coke and Pepsi sustain their profits in the wake of flattening demand and the growing popularity of non-CSDs?

Instructions

• Please answer all questions
• Use the given dataset “Homework_EX_1”.
• Please include the relevant SPSS output (such as tables and graphs).
• Include the screen snapshots of how you specify the model in SPSS (use the “Print_screen” function in your keyboard to capture each screen and paste it in the word document).

Please provide a clear WELL-WRITTEN interpretation for each question.

Objective 1: To assess relationship of body mass index (BMI) and relevant variables using dataset (Homework_EX_1). Data were collected on 2763 female to assess their risk of metabolic conditions. The variable Age, smoking, race, exercise, physical activity, alcohol, glucose, statins and diabetes are included in the given dataset.

Q1. First, determine the relationship between body mass index, BMI (dependent variable) and Blood glucose, glucose only (independent variable).

1. What is the null and alternative hypotheses?
2. Comment on the fit of the model? How much variability does it explains?
3. Is there a significant relationship between these two variables?        
4. Interpret the blood glucose coefficient?
5. Are the assumptions of the linear regression model satisfied?

Q2. First, determine the relationship between body mass index, BMI (dependent variable) and diabetes only (independent variable).

1. Is there a significant relationship between these two variables?
2. Interpret the diabetes coefficient?

Q3. Next, determine the relationship between body mass index, BMI (dependent variable) and glucose (independent variable) while including Age, diabetes, smoking, alcohol or physical activity variables in the model.

1. Fit regression model for body mass index using enter method for all these variables. If Age, diabetes, smoking, alcohol or physical activity are significant variables to keep in the model. If yes, then please specify the nature of this relationship i.e. confounder or effect modifier and also include interaction term, if appropriate.
2. Now, fit regression model for body mass index using different selection methods (stepwise, backward, forward) and compare their results?
3. Comment on the fit of the final chosen model using different selection methods? How much variability does it explains?
4. Is there significant relationship between these independent and the dependent variable? Which variables are significant and interpret these coefficients?
5. Are the assumptions of the linear regression model satisfied for your final chosen model?

Q4. Now, Compare the fit of the first model in Q1 and the final model in Q3? Does the inclusion of these variables improve the model? Should all of them be included in the model? Explain your reasoning?

Objective 2: To assess relationship of diabetes and relevant variables using dataset (Homework_EX_1). Data were collected on 2763 female to assess their risk of metabolic conditions. The variable Age, smoking, race, exercise, physical activity, alcohol, glucose, statins and body mass index are included in the given dataset.

Q5. To assess relationship between diabetes as dependent variable and other variables as independent variable.

1. Run a regression model to test for association between diabetes and blood glucose. Does this suggest that blood glucose is associated with diabetes? How do you interpret the effect size and 95% CI? Now, also include race variable in the model, does this suggest that race is associated with diabetes? How do you interpret the effect size and 95% CI of variable race when adjusted for blood glucose level?

2. Run a regression model to test for association between diabetes and independent variables (body mass index and blood glucose) and also their interaction term (body mass index and blood glucose). Is the interaction term significant? How do you interpret the interaction co-efficient effect sizes and their 95% CI?

3. Run a regression model to test for association between diabetes and statins. Does this suggest that statins are associated with diabetes? How do you interpret the effect size and 95% CI?

4. Run a regression model to test for association between diabetes and exercise. Does this suggest that blood glucose is associated with diabetes? How do you interpret the effect size and 95% CI?

5. Run a regression model to test for association between diabetes and Smoking. Does this suggest that smoking is associated with diabetes? How do you interpret the effect size and 95% CI?

6. Run a regression model to test for association between diabetes and alcohol. Does this suggest that alcohol is associated with having diabetes? How do you interpret the effect size and 95% CI?

Q6. Use forward LR method and enter method to assess relationship between diabetes as a dependent variable and all other co-variates (Age, blood glucose, race, smoking, alcohol, exercise, physical activity, and body mass index). Also include in the models to assess the following three mentioned interaction terms; body mass index and blood glucose, alcohol and smoking and finally body mass index and physical activity. Which variables and their interaction terms are statistically associated with diabetes and only include Interaction terms which are appropriate? Choose your final model between enter and forward LR method and then perform model diagnostics. How do you interpret the effect size and 95% CI of your final model?

Note: This problem is for the 2018 tax year.

Beth R. Jordan lives at 2322 Skyview Road, Mesa, AZ 85201. She is a tax accountant with Mesa Manufacturing Company, 1203 Western Avenue, Mesa, AZ 85201 (employer identification number 11-1111111). She also writes computer software programs for tax practitioners and has a part-time tax practice. Beth is single and has no dependents. Beth's birthday is July 4, 1972, and her Social Security number is 123-45-6785. She wants to contribute $3 to the Presidential Election Campaign Fund.

The following information is shown on Beth's Wage and Tax Statement (Form W–2) for 2018.

During the year, Beth received interest of $1,300 from Arizona Federal Savings and Loan and $400 from Arizona State Bank. Each financial institution reported the interest income on a Form 1099–INT. She received qualified dividends of $800 from Blue Corporation, $750 from Green Corporation, and $650 from Orange Corporation. Each corporation reported Beth's dividend payments on a Form 1099–DIV.

Beth received a $1,100 income tax refund from the state of Arizona on April 29, 2018. On her 2017 Federal income tax return, she reported total itemized deductions of $8,200, which included $2,200 of state income tax withheld by her employer.

Fees earned from her part-time tax practice in 2018 totaled $3,800. She paid $600 to have the tax returns processed by a computerized tax return service.

On February 8, 2018, Beth bought 500 shares of Gray Corporation common stock for $17.60 a share. On September 12, 2018, Beth sold the stock for $14 a share.

Beth bought a used sport utility vehicle for $6,000 on June 5, 2018. She purchased the vehicle from her brother-in-law, who was unemployed and was in need of cash. On November 2, 2018, she sold the vehicle to a friend for $6,500.

On January 2, 2018, Beth acquired 100 shares of Blue Corporation common stock for $30 a share. She sold the stock on December 19, 2018, for $55 a share. Both stock transactions were reported to Beth on Form 1099–B; basis was not reported to the IRS.

During the year, Beth records revenues of $16,000 from the sale of a software program she developed. Beth incurred the following expenses in connection with her software development business.

Beth elected to expense the maximum portion of the cost of the computer, printer, and furniture allowed under the provisions of § 179. These items were placed in service on January 15, 2018, and used 100% in her business.

Although her employer suggested that Beth attend a convention on current developments in corporate taxation, Beth was not reimbursed for the travel expenses of $1,420 she incurred in attending the convention. The $1,420 included $200 for the cost of meals.

During the year, Beth paid $300 for prescription medicines and $2,875 for doctor interest to credit card bills and hospital bills. Medical insurance premiums were paid for her by her employer. Beth paid real property taxes of $1,766 on her home. Interest on her home mortgage (Valley National Bank) was $3,845, and interest to credit card companies was $320. Beth contributed $2,080 to various qualifying charities during the year. Professional dues and subscriptions totaled $350.

Beth paid estimated taxes of $1,000.

Required:

Beth is anticipating significant changes in her life in 2019, and she has asked you to estimate her taxable income and tax liability for 2019.

Beth just received word that she has been qualified to adopt a 2-year-old daughter. Beth expects that the adoption will be finalized in 2019 and that she will incur approximately $2,000 of adoption expenses.

In addition, she expects to incur approximately $3,500 of child and dependent care expenses relating to the care of her new daughter, which will enable her to keep her job at Mesa Manufacturing Company. However, with the additional demands on her time because of her daughter, she has decided to discontinue her two part-time jobs (i.e., the part-time tax practice and her software business), and she will cease making estimated income tax payments. Beth expects her interest income to increase from $1,700 to $2,050.

In your computations, assume that all other 2019 income and expenses will be the same as 2018 amounts. There no personal or dependency exemptions allowed in 2019. Medical deductions are subject to a 10% reduction of AGI in 2019. Beth's rate for the child an dependent care credit is 20% and she is entitled to the full child tax credit and adoption credit as well.

Click here to access the 2019 Tax Rate Schedules to use for this part of the problem.

For 2019, determine the following for Beth:
Filing status:  
Total gross income: $
Adjusted gross income: $
The greater of total itemized deductions or standard deduction: $
Taxable income: $
Total tax credits: $
Net tax liability (after credits but before any tax withholdings or payments):