Should these be reported single-chamber pacemaker, dual chamber pacemaker, or biventricular pacemaker?

1.) A physician changes the battery for a single chamber permanent pacemaker pulse generator inserted one year-ago and repairs (and reconnects) the existing transvenous lead. How should these services be reported?

2.) Immediately prior to performing a single coronary artery bypass graft procedure, the same physician harvested a vein from the left arm to be used for the graft. What add-on, if any, would be reported for the harvesting of the vein?

3.) A physician performed a coronary artery bypass graft procedure involving two grafts – a venous graft to the right coronary artery and a separate venous graft to the left anterior descending artery. How should these services be reported?

Individuals experience various mood states or emotions at varying times every day, both subtle changes and obvious changes, that can result in attitude alternations with both negative and positive effects and impair or facilitate performance. The connections in the brain between emotion and memory have been particularly interesting to researchers given that neural networks that are activated by mood states are linked with neural networks that process basic perceptual functions such as word processing. Dr. Siebert has conducted a number of research experiments inducing various mood states through the use of music and then studying the effects of mood on lexical processing. (Dr. Pennie S. Siebert) Research suggests that an individual’s mood state or emotion influences cognition and memory, but to investigate the influence of mood on cognition and memory, researchers must first be able to induce mood states in their research participants. One strategy for inducing mood is through the use of various types of music. To assess the effectiveness of mood induction, researchers divided participants into two groups and had them listen to a set of songs which had independently been rated as upbeat and cheerful (to induce happiness) or a set of songs that had been rated as somber and mournful (to induce sadness). After listening to the music (happy or sad), participants were asked to complete a self-evaluation of their mood by drawing an X to represent their position on a line with happy at one end and sad at the other. Lines were then measured in distance from the sad end of the scale, creating a mood score wherein higher scores indicated happier mood and lower scores indicate a sad mood. Research Question: Is there a difference in mood between subjects who listen to happy music versus sad music? Sad: 1.20, 3.20, 2.10, 2.10, 4.90 Happy: 5.20, 6.10, 4.10, 4.10, 5.80 1. Write null and alternative hypotheses (in words and notation) appropriate for this research scenario. 2. Compute an independent samples t-test to test the hypotheses, use an α = .05, two-tailed. Clearly describe the independent and dependent variables. How do you identify M1 and M2? 3. Calculate r2 measure of effect size and 95% confidence interval. 4. Write a results paragraph that interprets and explains the results of your test.

How do coat proteins know where the vesicle will form?

What mediates changes in membrane shape?

How does the bud “pinch off” to form the vesicle?

What happens to the coat proteins after vesicle formation?

How does the vesicle know where to go?

QUESTION FOUR - assignment two

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors contains guidance on the use of accounting policies and accounting estimates. Chipata Supermarkets Limited owns a chain of retail shops. Most of Chipata Supermarkets Limited’s competitors value their inventory using the average cost (AVCO) basis, whereas Chipata Supermarkets Limited uses the first in first out (FIFO) basis. The value of Chipata Supermarkets Limited’s inventory at 31 December 2019 (on the FIFO basis) is K20 million. However, on the AVCO basis it, would be valued at K18 million. By adopting the same method (AVCO) as its competitors, the financial accountant says the company would improve its profit for the year ended 31 December 2019 by K2 million. Chipata Supermarkets Limited’s inventory at 31 December 2018 was reported as K15 million, however on the AVCO basis it would have been reported as K13.4 million.
Required:
(a) Explain the basis on which the management of an entity must select its accounting policies and distinguish, with an example, between changes in accounting policies and changes in accounting estimates. [5 Marks]
(b) Comment on the acceptability of the financial accountant’s suggestions and quantify how they would affect the financial statements if they were implemented in accordance with IFRS requirements. Ignore taxation. [10 Marks]
[TOTAL: 15 Marks]

18) A firm's balance sheet shows the following changes over the most recent quarter: Cash increases by $1,000,000, long-term assets increase by $3,000,000, accounts payable increase by $750,000, long-term-debt increases by $1,000,000, retained earnings increase by $1,250,000, and new equity increases by $1,000,000. Which of the following statements must be TRUE?

A) Cash was a $1,000,000 source of funds for the firm.

B) Long-term debt was a $1,000,000 source of funds for the firm.

C) Because retained earnings increased by more than $500,000, the firm could not have realized a profit for the quarter.

D) All of the new equity must have been provided by investors who were not shareholders prior to the issuance of new equity.

19) A firm's balance sheet shows the following changes over the most recent quarter: Cash increases by $1,000,000, long-term assets increase by $3,000,000, accounts payable increase by $750,000, long-term-debt increases by $1,000,000, retained earnings increase by $1,250,000, and new equity increases by $1,000,000. Which of the following statements must be FALSE?

A) Cash was a $1,000,000 source of funds for the firm.

B) Long-term debt was a $1,000,000 source of funds for the firm.

C) The purchase of long-term assets was a use of funds by the firm.

D) Retained earnings are considered an INTERNAL source of financing.

20) A firm has a net income (after-tax profit) of $500,000 and pays dividends of $150,000. Which of the following statements is TRUE?

A) Cash decreased by $150,000

B) Retained earnings increased by $350,000

C) Long-term debt increased by $350,000

D) All of the statements are true.

In a machine that temperature changes from 20 ∘C∘C up to 120 ∘C∘C a tungsten wire filament 15.0 cmcm  long with a diameter of 1.30 mmmm  will be used. The wire will carry  14.0 AA   at all temperatures ( Resistivity of tungsten at 20 ∘C∘C is 5.25×10−8Ω⋅m5.25×10−8Ω⋅m , the temperature coefficient of resistivity at 20 ∘C∘C is 0.0045 ∘C−1∘C−1 )

Calculate the maximum electric field in this filament?

Calculate the resistance of the filament  with that field?

Calculate the maximum potential drop over the full length of the filament?

16-35 The following are various changes in audit circumstances.

Audit Circumstance

1. The client began experiencing an increase in returns due to product changes that resulted in increased defects.

2. You found several pricing errors in your substantive tests of transactions for sales.

3. In performing substantive tests of transactions for cash receipts, you found that receipts were promptly recorded in customer accounts, but there were delays in depositing the receipts at the bank.

4. The client entered into a new loan agreement with the bank. Accounts receivable are pledged as collateral for the loan.

5. The client did not reconcile the accounts receivable subsidiary records with the accounts receivable balance in the general ledger on a regular basis.

6. Substantive analytical procedures indicated a significant slowing in accounts receivable turnover.

7. The client entered into sales contracts with new customers that differ from the client’s standard sales contracts.

8. The client had a significant increase in sales near year end.

9. Accounts receivable confirmations were ineffective due to a very low response rate in the prior-year audit.

Match each change in audit circumstance with the most likely test of details of balances response. Each response is used once.

a. Expand testing of sales returns after year end and compare the level of returns with the prior year.

b. Send positive confirmations that include requests for information on side agreements and special terms.

c. Increase the number of accounts traced from the accounts receivable trial balance to the accounts receivable subsidiary records.

d. Expand the review of cash receipts after year end to evaluate the collectability of accounts receivable.

e. Increase the sample size for sales cutoff testing for sales recorded before year end.

f. Send a confirmation to the bank confirming amounts pledged as collateral under loan agreements.

g. Increase the sample size for positive confirmation of accounts receivable.

h. While at the client’s premises at year end, obtain information on the last few cash receipts at year end for cash receipts cutoff testing.

i. Perform alternative procedures to test the existence and accuracy of accounts receivable instead of sending positive confirmations.