What do we have in common or not?---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

During production - If revenue is recognized during production than the prudence concept of accounting is not followed that is to provide for future losses but not for future incomes. The risk is during production it is not certain that whether goods shall be sold in current period or not so correct revenue recognition shall not be possible. As per accrual basis transaction is not been incurred and revenue must not  be recognized.

Production complete -

If revenue is recognized when production is complete than the prudence concept of accounting is not followed that is provide for future losses but not for future incomes. The risk is that it is not certain that whether goods shall be sold in current period or not so correct revenue recognition shall not be possible. As per accrual basis transaction has not been incurred and revenue must not be recognized.

Receiving order from customer - This is also not a correct stage to recognize sale, receiving order do not guarantee that sales will in current accounting period or order might get cancelled too thus it is not good basis to recognize sales. As per accrual basis transaction has not been incurred and revenue must not be recognized.

Point of sales - This is correct stage to recognize sales as per accrual basis transaction has bees incurred and revenue must be recognized.

Cash collections - Cash collection does not guarantee recognition of sales as cash can be collected in different accounting period other than period in which transaction is incurred. Thus it has risk of not recognizing revenue in proper accounting period.

What do we have in common?-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

My role in Professional Services for a SAAS company.  

The hypothesis is that the mean BMI of the students is lower than 24.

A. What is the right set of null and alternative hypotheses?

B. What's the p-value for this test to FOUR decimals ? (Note: check if the above test is one-sided or two-sided first)

C. At significance level 5%, we can reject the null hypothesis and claim that the mean BMI is less than 24 for the student population of interest. True or False?

Managerial Epidemiology

Outbreak of Influenza in a Kentucky Nursing Home Assume that an outbreak of Influenza A occurred among 400 residents of a New York Nursing Home during December 2006 and January 2007, despite the vaccination of 375 of them between mid-October and mid-November of 2006. The residents, 70% of whom were female, had a mean age of 85 years and shared common recreational and dining areas. (Textbook Case Study 2.2) Case Questions: Base your reply upon this influenza outbreak case, research of influenza, and proposed solutions. You are to write a 2-3 page paper in APA formatting that addresses the following questions. Note: A minimum of two references should be used, which should include your textbook and the CDC, and others that support your responses in your paper. This is a paper, so your answer should not be numbered, but rather it should use titles and subtitles.

1. If 75 of the residents developed influenza-like illness (ILI), what proportion of the residents became sick?

2. Of those with ILI, 40 developed pneumonia, 25 required hospitalizations, and two died. What proportion of those with ILI developed pneumonia? What percent of those with ILI and pneumonia were hospitalized? What proportion of those with ILI died?

3. Of the 375 residents who were vaccinated, 60 developed ILI. Of the 25 residents who were not vaccinated, 20 developed ILI. What percent of vaccinated residents developed ILI? What percent of unvaccinated residents developed ILI? How many more times higher is the rate of ILI among those who were unvaccinated compared to those who were vaccinated?

4. Of the 375 vaccinated residents, 35 developed pneumonia following ILI compared to 15 residents among the 25 who were not vaccinated. What percent of vaccinated residents developed pneumonia following ILI? What percent of unvaccinated residents developed pneumonia following ILI? How many more times higher is the pneumonia following ILI among those who were unvaccinated compared to those who were vaccinated?

5. What was the vaccine efficacy for preventing LIL and pneumonia?

Maria has built a cafeteria called "Princess of Gourmai and More" since 1995. Amira runs her project that provides coffee from the most delicious coffee in the city. It serves around 800 cups of coffee a day, along with special soups, ready-made Italian sandwiches, and a large selection of delicious cheese cakes. Maria noticed that despite the store's popularity, she always maintains nearly the same revenue. Maria has contacted your staff, who is affiliated with a consulting firm, in her city to advise the way the cafeteria works.

Maria said: “Many community college students visit us next to the cafeteria, as well as many retired clients who live next door and a large group of employees who work in the companies deployed next to the cafeteria. Every day our customers have only 30 minutes to eat their meal and have coffee so we must be fast. When preparing their meals, as it is the worker at the cafeteria who receives the customer’s order and enters the order on the cash box device, as well as receives the money and deposits it in the box and provides the customer with his meal.

The Royal Director Maria added: "We have one cash box that all workers, including myself, are handling to respond to customer requests. This cash box is not of the new type developed but it can track the different categories of meals and coffee, however the worker who receives the order must press every time." He receives the order on the button that pertains to the specific category requested by the customer (coffee, soup, sandwich, cakes) There is an internal tape in the box device that records and maintains a record of all transactions. The customer receives a receipt only when requested to deliver. The number of cafe workers is four along with the manager Maria Two workers work N in the morning from seven o'clock to three o'clock in the evening and two others from three o'clock to eleven at night time. "

Maria also said: “I open the cash box twice a day at the end of the morning period at three o'clock in the evening and at the end of the evening period at eleven o'clock at night. When I open the fund I help workers before they leave to open the cash box and calculate the amount of money and compare it to the total recorded on the tape stored Inside the fund When there is a difference between the money withdrawn from the fund and the total recorded on the tape, I recalculate the money again. "

The owner Maria told your group that since the beginning of the opening of the store, she did not face cases of theft, but rather discovers that the differences that occurred previously between the cash available in the fund and the total amount of money recorded on the tape are usually recording for an employee a different amount than the amount inadvertently received. For example, he records $ 18 instead of the $ 1.8 received amount.

Maria sends the tape and receipts manually to the accountant to make adjustments and also sends him all purchase invoices from the materials she needs to make coffee, sandwiches, soups and cakes. Note that Maria uses the economic quantity method in demand to maintain the stock of materials, given that the daily sales recorded by the cafeteria are close.

Read the case and identify weaknesses, based on the information provided by Maria and the cafeteria manager.

write the necessary recommendations for each weakness

1. Describe the positive symptoms of schizophrenia and relate those symptoms to the case study patient.  

2. Explain the genetics of schizophrenia.

3. The APRN reviews recent literature and reads that neurotransmitters are involved in the development of schizophrenia. What roles do neurotransmitters play in the development of schizophrenia?

4. The APRN reviews recent literature and reads that structural problems in the brain may be involved in the development of schizophrenia. Explain what structural abnormalities are seen in people with schizophrenia.

5. Discuss the role genetics plays in the development of bipolar 2 disorders.  

6. Explain how the hypothalamic-pituitary-adrenal (HPA) system may be associated with bipolar type 2 disease.

7. Discuss the role inflammatory cytokines play in the development and exacerbation of bipolar type 2 symptoms

8. Discuss the role of the amygdala in bipolar disorder.

9. How does neurochemical dysregulation contribute to bipolar disorders?

10. What is the current status of the use of nutraceuticals in management of depression?

11. What are panicogens and how do they contribute to the development of panic attack symptoms?

12. How does the GABA-benzodiazepine (BZ) receptor systems contribute to panic attacks/disorders?

13. Describe the areas of the brain that are associated with social anxiety disorder.

14. How is oxytocin associated with anxiety disorder (SAD)?

15. Discuss the role of neurotransmitters in the expression of generalized anxiety disorder (GAD).  

16. Explain the structural brain changes that occur in people with GAD.

17. Describe the changes seen in the brain structure in patients with PTSD.

18. Briefly discuss the role glucocorticoids may have on the development of PTSD.

19. What is primary pathophysiology of obsessive-compulsive disorder (OCD?

20. Describe the role the dorsal anterior cingulate cortex (dACC) has in reinforcement of obsessive behaviors.

Adam, Linda, and Mike are considering starting a bakery together in Burlington, VT called Vermont Bakes. They have come to you looking for advice on the advantages and disadvantages of each business entity. Adam and Linda will each own 40% of the business and Mike will own 20%. Adam would like to contribute cash of $40,000, Linda will contribute land with an FMV of $60,000 and an adjusted basis of $25,000. Mike will contribute services of $20,000. In addition, Linda receives $20,000 of cash. Adam, Linda & Mike have indicated that they would like to take distributions of profits from Vermont Bakes each year in addition to compensation. They plan to pay themselves compensation of $45,000 each and they project that Vermont Bakes will have $10,000 in profits each year that they would like to distribute based on their ownership percentages. The distributions are as follows:

Adjusted Basis FMV

Adam - Equipment $2,000 $4,000

Linda - Cash $4,000 $4,000

Mike - Cash $2,000 $2,000

1. Calculate Adam, Linda & Mike's basis in their ownership interest if they were part of a prearranged plan to incorporate Vermont Bakes as a C corporation. Calculate the basis the C corporation would take in the property contributed by Adam, Linda & Mike. Calculate the realized and recognized gain to Adam, Linda & Mike on their contribution to the C corporation (if any).

2. Calculate Adam, Linda & Mike's basis in their ownership interest if they decided to form Vermont Bakes as a partnership. Calculate the basis the partnership would take in the property contributed by Adam, Linda & Mike. Calculate the realized and recognized gain to Adam, Linda & Mike on their contribution to the partnership (if any).

Jack and Jill are friends that form a company called Gingerbread Corp. Mike, Jill's brother wants to participate in the business venture and provides $133,000 in services.

Jack will contribute the following assets to Gingerbread: Total Tax Basis: 1,625,000 and FMV: 2,375,000

Jill will contribute the following assets to Gingerbread: Total Tax Basis: 230,000 and FMV: 1,680,000

Mike will contribute the following assets to Gingerbread: Total Tax Basis: 630,000 and FMV: 240,000

Gingerbread will issue stock as follows:

16800 shares of common stock, 100 par value, issued to Jack

16800 shares of common stock, 100 par value, issued to Jill

3730 shares of common stock , 100 par value, issued to Mike

Because Jack has contributed assets to Gingerbread with a fair market value of $2,375,000 in exchange for stock with a fair market value of $1,680,000, he will receive cash from Gingerbread of $695,000 upon its formation

Given the fact patterns, answer the short questions below:

a. How much gain (loss) will Jack realize on the contribution of the assets to Gingerbread?

b. How much gain (loss) will Jack recognize on the contribution of the assets to Gingerbread?

c. What will be Jack’s basis in the 16,800 shares of Gingerbread common stock he receives?

d. How much gain (loss) will Jill realize on the contribution of the assets to Gingerbread?

e. How much gain (loss) will Jill recognize on the contribution of the assets to Gingerbread?

f. What will be Jill’s basis in the 16,800 shares of Gingerbread common stock she receives?

6. Retirement Planning for Jennifer and Lennon.

Jenifer is an early bird for everything. She starts to contribute $1,000 to her own 401(K) plan right after she joined company A.E. Corp (at the age of 30). Jenifer's colleague, Lennon, is a late bird for everything. He decides to enjoy his life before he turns 45 and then contributes to his 401(K). Over a coffee break, he learns that Jenifer contributes $1,000 per month now. He figured that if he can contribute $2,000 every month starting from age 45 he would have contributed the same amount as Jenifer when they turn 60 years old (he thought they will both contribute a total of $360,000 = 1000 * 30 *12 also = 2000 *15 *12). In this way, he can lead a pretty decent life style before he turns 45 and have the same amount of retirement funds as Jenifer. After his quick calculation, he decides to persuade Jenifer to do the same. 1) If you were Jenifer, do you agree with Lennon? What seems to be the most important factor to determine the end balance in the retirement plan? 3) What other factors are also important with a 401(K) plan? 4) How can you guide your clients like Jennifer and Lennon to make sound financial decisions to optimize their retirement investments? What should you do differently?

Vulcan Flyovers offers scenic overflights of Mount St. Helens, the volcano in Washington State that explosively erupted in 1982. Data concerning the company’s operations in July appear below: Vulcan Flyovers Operating Data For the Month Ended July 31 Actual Results Flexible Budget Planning Budget Flights (q) 60 60 58 Revenue ($350.00q) $ 16,300 $ 21,000 $ 20,300 Expenses: Wages and salaries ($3,800 + $92.00q) 9,276 9,320 9,136 Fuel ($31.00q) 2,028 1,860 1,798 Airport fees ($800 + $33.00q) 2,660 2,780 2,714 Aircraft depreciation ($10.00q) 600 600 580 Office expenses ($240 + $1.00q) 468 300 298 Total expense 15,032 14,860 14,526 Net operating income $ 1,268 $ 6,140 $ 5,774 The company measures its activity in terms of flights. Customers can buy individual tickets for overflights or hire an entire plane for an overflight at a discount. Required: 1. Prepare a flexible budget performance report for July that includes revenue and spending variances and activity variances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

On January 1, 2017, the ledger of Sheridan Company contained these liability accounts. Accounts Payable $44,300 Sales Taxes Payable 7,500 Unearned Service Revenue 20,800 During January, the following selected transactions occurred. Jan. 1 Borrowed $18,000 in cash from Apex Bank on a 4-month, 5%, $18,000 note. 5 Sold merchandise for cash totaling $6,254, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $12,500. (Credit Service Revenue.) 14 Paid state treasurer’s department for sales taxes collected in December 2016, $7,500. 20 Sold 680 units of a new product on credit at $53 per unit, plus 6% sales tax. During January, the company’s employees earned wages of $70,300. Withholdings related to these wages were $5,378 for Social Security (FICA), $5,021 for federal income tax, and $1,506 for state income tax. The company owed no money related to these earnings for federal or state unemployment tax. Assume that wages earned during January will be paid during February. No entry had been recorded for wages or payroll tax expense as of January 31.