Kaimalino Properties (KP) is evaluating six real estate investments. Management plans to buy the properties today and sell them five years from today. The following table summarizes the initial cost and the expected sale price for each property, as well as the appropriate discount rate based on the risk of each venture.

KP has a total capital budget of $18,000,000 to invest in properties.

a. What is the IRR of each investment?

b. What is the NPV of each investment?

c. Given its budget of $18,000,000, which properties should KP choose?

d. Explain why the profitability index method could not be used if KP's budget were 12,000,000 instead. Which properties should KP choose in this case?

Question #1: For each of the following transactions, prepare the necessary journal entry.؟

a. The city collects $1 million of taxes for an independent fire district located within the city. Journal entry:

b. The city spends $1.2 million on street maintenance using the proceeds of a city gas tax dedicated for road and highway maintenance and improvements. Journal entry:

c. The city receives a bequest of $1.5 million. The donor’s will, requires that the principal amount be invested in perpetuity and that the earnings on the investment be used to maintain a city park to be renamed for the donor. Journal entry:

d. The city collects water and sewer fees of $4.2 million. Journal entry:

e. The city pays $4 million to a contractor for work on a new bridge. Journal entry:

f. The city receives $1.3 million to invest on behalf of the county. Journal entry:

g. The city pays its police officers wages of $325,000. Journal entry:

h. The city pays $2.2 million in bond interest on its general obligation debt. Journal entry:

I desperately need to solve the accounting entries separately

During the year 2019, Sampson Company had net credit sales of $1,950,000. Past experience shows that 1.5 percent of the firm’s net credit sales result in uncollectible accounts.

Equipment purchased by Park Consultancy for $38,220 on January 2, 2019, has an estimated useful life of 10 years and an estimated salvage value of $2,700. What adjustment for depreciation should be recorded on the firm’s worksheet for the year ended December 31, 2019?

On December 31, 2019, Giant Plumbing Supply owed wages of $11,400 to its factory employees, who are paid weekly.

On December 31, 2019, Giant Plumbing Supply owed the employer’s social security (6.2 percent) and Medicare (1.45 percent) taxes on the entire $11,400 of accrued wages for its factory employees.

On December 31, 2019, Giant Plumbing Supply owed federal (0.6 percent) and state (5.4 percent) unemployment taxes on the entire $11,400 of accrued wages for its factory employees.

For each of the above independent situations, prepare the adjusting entries that must be made on the December 31, 2019, worksheet.

Indicate if the variable is discrete or continuous.

a) Total full-time employees

b) Agency name

c) The movie rating system (viz., G, PG, PG-13, etc.)

d) Health rating (0-100) for a restaurant

e) Hurricane level (1-5)

f) Ground wind speed of a hurricane

g) A final exam score for a class

h) Land use classification (such as residential, commercial, mixed use)

i) Drug treatment center name

j) Building permits filed by year

k) Property tax rate (millage)

l) Amount of lead in drinking water

m) Level of government (local, state, federal)

n) Number of visitors to a state park

o) Degree of a felony charge (1st, 2nd, 3rd)

p) Form of municipal government (commission, mayor-council, council-manager)

q) Management level (front, middle, senior)

r) Highest degree of education

s) Average training cost per employee

t) A state government’s bond rating

u) The inflation rate

v) Federal disaster area designation

Your friend Anna’s husband Jose has not been feeling well for the past 10 days. He has congestion in his lungs and has been very tired. She talked him into going to the doctor a week ago when his fever was 101.3. The doctor gave him some oral antibiotics, which he took faithfully until it was gone. But she still thinks he still looks sick.
Anna, Jose and there 3-year-old daughter have just moved to Ohio from Arizona. Jose is a park ranger and loves his job, even when it is checking on the local bat populations in nearby caves (bats creep him out). However, for the past three days he has felt too sick to work. His respiratory symptoms have not improved. Anna makes an appointment for him with her doctor.

1) As the physician’s assistant in the office, you are the first to examine Jose. What is your tentative diagnosis based on the history?

2) Which components of the history support your diagnosis?


At takeoff a commercial jet has a 70.0 m/s speed. Its tires have a diameter of 0.400 m.

(a) At how many rpm are the tires rotating?
  rpm
(b) What is the centripetal acceleration at the edge of the tire?
  m/s²
(c) With what force must a determined 10^-15 kg bacterium cling to the rim?
N
(d) Take the ratio of this force to the bacterium's weight.
(force from part (c) / bacterium's weight)

(a) A 23.0 kg child is riding a playground merry-go-round that is rotating at 45.0 rpm. What centripetal force must she exert to stay on if she is 2.50 m from its center?
  N
(b) What centripetal force does she need to stay on an amusement park merry-go-round that rotates at 3.00 rpm if she is 5.00 m from its center?
  N
(c) Compare each force with her weight.
  (force from part (a) / weight)
  (force from part (b) / weight)

All of these answers wrong someone please help me.

Case Two: Sony’s Response to North Korea’s Cyberattack

On November 24, 2014, employees of Sony Pictures Entertainment booted up their computers to find an image of a skull along with a message from a group calling itself the Guardians of Peace. The message read: “We’ve already warned you and this is just the beginning. We’ve obtained all your internal data including your secrets and top secrets [which will be released] if you don’t obey us.”

As Sony would eventually discover, the hackers had stolen reams of sensitive data, including the Social Security numbers of 47,000 current and former employees, system passwords, salary lists, contracts, and even copies of some Sony employees’ passports. The hackers accessed hundreds of Outlook mailboxes as well as Sony IT audit documents. They also stole media files and placed pirated copies of five of Sony’s movies on illegal file-sharing servers. Sony was forced to completely shut down its information systems in an attempt to stem the data breach. Ultimately, Sony would determine that the damage done by the hackers was far more extensive than it first believed. Not only had data been stolen, but 75 percent of the company’s servers had been destroyed and several internal data centers had been wiped clean.

Contacted within hours of the event, the FBI soon identified the culprit. In June, several months before the hack, North Korea’s Ministry of Foreign Affairs had declared that it would take “a decisive and merciless countermeasure” if the U.S. government did not prevent the planned release of Sony’s motion picture The Interview, which features two reporters who venture to North Korea to interview and assassinate the country’s dictator, Kim Jong-un. In the film, the main character, initially won over by the dictator’s apparent kindness, discovers that the tyrant is lying about the country’s prosperity and freedoms. The plot, along with the movie’s unflattering portrayal of the dictator as ruthless and childish, had caught the attention of the North Korean government.

The U.S. government disclosed that it had proof that the North Koreans had made good on their threat. The U.S. National Security Agency (NSA) had reportedly penetrated the North Korean cyberwarfare unit four years prior to the attack and had been monitoring its capabilities since then. After Sony alerted the FBI of the attack, the NSA was able to trace the attack back to North Korea, using a digital fingerprint the hackers had left in the malware. Several weeks after the attack, FBI Director James Comey, revealed in a speech that the Sony hackers had been sloppy. “We could see that the IP [Internet protocol] addresses that were being used to post and to send the emails were coming fromIPs that were exclusively used by the North Koreans.”

The hackers warned Sony not to release The Interview, and then on December 16, the group issued a message threatening large terrorist attacks on theaters that showed the film. The National Organization of Theatre Owners contacted the Department of Homeland Security for information and advice. The FBI and NSA released a bulletin explaining that they had no credible information about a plan to attack theaters, but they could neither confirm nor deny whether the hackers had the ability to launch such an attack. Shortly after the bulletin was released, the four largest U.S. theater chains withdrew their requests to show the movie—Carmike Cinemas first, followed by Regal Entertainment, AMC Entertainment, and Cinemark. Within hours, Sony announced that it had canceled the film’s release. White House officials, Hollywood personalities, and the media were aghast. Comedian Jimmy Kimmel tweeted that the decision by the major theater chains to refuse to screen The Interview was “an un-American act of cowardice that validates terrorist actions and sets a terrifying precedent.”

On December 19, President Obama addressed the issue publicly: “Sony is a corporation. It suffered significant damage. There were threats against its employees. I’m sympathetic to the concerns that they faced. Having said all that, yes, I think they made a mistake.” Obama explained, “We cannot have a society in which some dictator in some place can start imposing censorship in the United States.” The president’s remarks highlighted the seriousness of the incident to the American public, many of whom came to view the incident as an attack on the freedom of expression.

In response to Obama’s comments, Sony officials released a statement later the same day: “Let us be clear—the only decision that we have made with respect to release of the film was not to release it on Christmas Day in theaters, after the theater owners declined to show it.... After that decision, we immediately began actively surveying alternatives to enable us to release the movie on a different platform. It is still our hope that anyone who wants to see this movie will get the opportunity to do so.”

In fact, on Christmas Day, the planned release day in the theater, The Interview became available through video on- demand outlets such as Amazon.com, and within less than a month, the movie had brought in over $40 million in revenue. Approximately 6 million viewers had rented or purchased the movie in this way. Several hundred movie theaters that opted to screen the movie generated another $6 million. Over the next two months, Sony also released the movie on Netflix, on DVD and Blu-Ray, and in theaters in other countries.

Meanwhile, Sony has worked to recover from the damage done to the company itself by the hack. Sony Pictures’ parent company, which is based in Japan, asked regulators there for an extension to file its third-quarter financial results. It also fired executive Amy Pascal whose leaked emails contained derogatory remarks about Hollywood producers and the U.S. president’s movie preferences. The company also provided one year of free credit protection services to current and former employees.

In February 2015, President Obama held the first-ever White House summit on cyber security issues in Silicon Valley. The summit was billed as an attempt to deal with the increasing vulnerability of U.S. companies to cyber attacks— including those backed by foreign governments. However, the chief executives of Microsoft, Google, Facebook, and Yahoo all refused to attend the summit. Those companies have long advocated for the government to stop its practice of collecting and using private data to track terrorist and criminal activities and have worked to find better ways to encrypt the data of their customers. However, U.S. security agencies have continually pressured the IT giants to keep the data as unencrypted as possible to facilitate the government’s law enforcement work. Ultimately, both the government and private businesses will need to find a way to work together to meet two contradictory needs—the country’s need to make itself less vulnerable to cyber attacks while at the same time protecting itself from potential real-world violence.

Critical Thinking Questions:

1. Do you think that Sony’s response to the attack was appropriate? Why or why not?
2. What might Sony and the U.S. government done differently to discourage future such attacks on other U.S. organizations?
3. Are there measures that organizations and the U.S. government can take together to prevent both real-world terrorist violence and cyber attacks?

1. explain the difference between heat of neutralization and enthalpy of neutralization.

2. You mix 50.0 mL of a weak monoprotic acid with 50.0 mL of NaOH solution in a coffee cup calorimeter. Both solutions (and the calorimeter) were initially at 22.0^OC. The final temperature of the neutralization reaction was determined to be 22.5^OC.

a)What is the total amount of heat evolved in this reaction? Show all work. (3 points)

b) If 0.135 moles of the monoprotic acid were neutralized in this reaction, what is the molar heat of neutralization (enthalpy) for this reaction? (3 points)

3. Imagine you are at a local water park on a hot summer day and your feet begin to get hot from the cement.Looking ahead, you notice that there are two paths you can take to your favorite waterslide. One path is comprised of sand while the other path consists of water.You opt for the water path because you know it will be cooler on your feet.Assuming that both paths were exposed to the same heatsource (the sun) and that both paths have the same mass, explain why water does not get as hot as sand.

A forecaster would like to use the 2-period moving average method on data below to make forecasts. Before doing this, she would like to test the performance of this method on past data. Which of the following could represent past forecasts for this method? (In the options below note that F1 represents the forecast for time period 1, and so on.)

1. The sales at a retail store has shown to fluctuate over the different quarters of the year. To predict sales, the following regression model has been fitted to past data in which the variables “summer”, “fall” and “winter” are dummy variables representing which season each quarter belongs to:

     Sales = 27.5 + 0.85 * # of quarters + 0.3 * summer + 0.1 * fall – 0.5 * winter.

   Which of the following represents the forecast for quarter 25, which coincides with a “spring” season?

   	A.	48.75
   	B.	28.25
   	C.	46.25
   	D.	27.5

1. The Music Company has been in business for three years. During this time the sale of electric organ has grown. The owner would like to forecast quarterly sales for the next year.

   Quarter	Year 1	Year 2	Year 3
   Winter	10	12	18
   Spring	3	9	10
   Summer	5	7	13
   Fall	16	22	35

   Using Seasonal (additive regression) Model with trend, the MAE (the Mean Absolute Error) is.

   	A.	1.97
   	B.	1.06
   	C.	1.40
   	D.	can't be determined

Considering the models analyzed above with the Music company case, which model would you use for forecasting