31.       Ewa signs an instrument unconditionally promising to pay to "Sunny State Bank" $5,000 with interest in installments with the final payment due June 1, 2016. The instrument that Ewa signed is most likely

32.       Ewa signs an instrument unconditionally promising to pay to "Sunny State Bank" $5,000 with interest in installments with the final payment due June 1, 2016. With respect to this instrument, Sunny States Bank is

                  33.       Rupert owes $5,000 in unpaid taxes. Using the back of an old t-shirt, he executes an instrument for $5,000 that otherwise meets the requirements for negotiability. This instrument is most likely

34.       Gladys, the chief executive officer of Home Electrical, Inc., signs an instrument by using a rubber stamp with her thumbprint on it. This instrument is

                  35.       To borrow money to finance the start-up of his business, Buck executes an instrument in favor of City Bank. For the instrument to be negotiable, the signature must be

                  36.       International Properties, Inc. (IPI), signs an instrument in favor of Financial Investments Corporation that includes the statement "IPI plans to pay this debt from the proceeds of the sale of the IPI Office Building in Montreal." The sale has been completed. This instrument is

                  37.       USA Oil Corporation signs an instrument that states it is being executed "as per contract for a purchase of 4,000 barrels of oil dated May 1." This instrument is

38.       Olena signs a promissory note payable to the order of Payday Loan Company. The note states that it is payable "with interest at the legal rate." The quoted language

39. On behalf of Equity Capital, Inc., Flip signs an instrument promising to pay $5,000 in gold to Growth Investments, Inc., on May 15. This instrument is

40. Tyrone draws a check payable to "Cash" and presents it to Urban Bank for payment. This instrument is

Scenario

           Imagine that you are on a team of counselors who have been called in to provide consultation. You begin your work by interviewing trainees at the site. Your first interview is with Kara, a master's level student at her local university who is doing an internship at the agency. Kara states that her most puzzling client is an Eastern European male named Dominik; he has been in the United States for about a year on a work visa and is working hard to "blend in." Dominik sought counseling because his employer suggested that it might help him be less distracted at work improve his ability to complete tasks. Kara states that she diagnosed Dominik with ADHD because he was having difficulty sitting still and focusing, but she did not refer him for a medical evaluation. Kara expresses confidence that things are going well because when Dominik arrives for his appointment, he says, "Hey Doc!" and gives her a kiss on the cheek. Dominik schedules appointments over his lunch hour so he will not miss work, and he brings Kara lunch so she can eat too. Kara wants Dominik to feel welcome and comfortable, so she accepts what he brings. Sometimes they sit outside if the weather is nice. Kara says she believes that fresh air is good for the wellbeing of her client. Kara confides to you that yesterday, Dominik asked if they could meet at a restaurant instead of eating at the office. Kara says she felt a little funny about this but she said, "Yes." Kara also discloses that recently Dominik "friend-requested" her on Facebook and LinkedIn, both of which she accepted. Kara enjoys talking to Dominik and finds him to be good company. He has only four more sessions of counseling left at the agency and she hopes they can still be friends after he completes treatment. When you ask to review Kara's case notes, you do not see a supervisor's signature. Kara says she told her internship supervisor that things are going well so she does not feel the need to staff this case; she states that they agreed that Kara could exercise her own professional judgment. On the treatment plan, you see that Kara states that she is using a directive approach and supplementing it with humor therapy, which she read about on the Internet. She describes this approach as "common sense counseling," but she is not able to articulate why it will be helpful for Dominik or discuss the evidence that this approach helps clients get better. When you ask Kara how she knows her counseling sessions are benefitting Dominik, she says, "Well, he keeps coming back, so it must be worth his while, right?"

          Using the Web sites for the ACA and AMHCA ethics codes, the ACA Ethical Decision-Making Model, and the Calmes, Piazza, and Laux (2013) DOI: 10.1002/j.2161-007X.2013.00025.x article assigned in this unit's studies, prepare a draft of your conclusions regarding this case that you will review with your consulting team.

1) Prepare a multi-step plan for the agency to follow in re-aligning its interns' and superiors' clinical work with professional standards.

Question one: 75 marks

United Sports Company prepares monthly financial statements. Below are listed some selected accounts and their balances in the September 30 trial balance before any adjustments have been made for the month of September.

UNITED SPORTS COMPANY

Trial Balance (Selected Accounts)

September 30, 2019

—————————————————————————————————————————

An analysis of the account balances by the company's accountant provided the following additional information:

1. A physical count of office supplies revealed $1,200 on hand on September 30.
2. A two-year life insurance policy was purchased on June 1 for $3,600.
3. Office equipment depreciated $3,000 per year.
4. The amount of rent received in advance that remains unearned at September 30 is $400.

Instructions

Complete the balances of the following accounts in a partial adjusted Trial balance for United Sports Company on September 30.

UNITED SPORTS COMPANY

Trial Balance (Selected Accounts)

September 30, 2019

How to do survival analysis in excel with this data

Life expectancy of females in years from 2005 to 2015

How to do survival analysis in excel with this data

Life expectancy of males in years from 2005 to 2015

Which is a primary limitation of the audit risk model?

Which of the following statements is most correct concerning the reason(s) that U.S. corporations desire and are willing to pay for independent audits of their financial statements?

CPA firms must register with the PCAOB if they wish to perform independent audits of

Which of the following organizations grants a license to practice as a CPA?

Management of a publicly held organization subject to the SEC has the responsibility for all of the following except:

The primary assertion that is satisfied by physically observing the client's count of inventory is

The control environment includes all of the following except

WBG manufactures and sells electronic transducers that are used in military and commercial products. WBG has three divisions: Transducer Division. Military Division, and Commercial Division. The Transducer Division designs and produces transducers that are sold externally as well as internally to the Military Division and the Commercial Division. Both the Military Division and the Commercial Division incorporate transducers in their final products that are sold to non- WBG end users. Because of the unique proprietary design of the WBG transducers. Military and Commercial Divisions only use WBG transducers in their products. All of WBG's sales are in the United States.

The three divisions are profit centers and about 50 percent of the Transducer Division output is sold externally, while the remainder is sold internally to the Military Division and the Commercial Division. WBG currently uses a full-cost transfer pricing policy for the transducers. The senior managers of the three divisions receive about 40 percent of their compensation tied to the performance of their division and the balance is received as base salary.

Because of the incessant bickering among WBG's three divisions' management teams over its current transfer pricing policy, the CEO of WBG attended a seminar on transfer pricing. After attending the seminar, the CEO proposed the following new policy for transducers: “Each month the transfer price of transducers will be the same as the external market price the Transducer Division receives for transducers sold to external customers, if. and only if. the Transducer Division is at capacity for the month. Otherwise, the transfer price is the Transducer Division's variable cost for the month.”

Required:

You work for the CEO. Write a memo to the CEO that (a) explains the benefits of the proposed policy, (b) explains the likely changes in behavior among the three divisions that the new policy is likely to produce, and (c) states what additional data the CEO and you should collect and how you would analyze the data before making a decision regarding whether or not the new transfer pricing policy should be adopted.

69. The phrase “time is of the essence” in a contract means: a. parties must adhere to the time requirements b. time to complete the contract is important to the parties c. a Court will not make the parties adhere to the time requirements d. a Court will make the parties adhere to the time requirements e. a and b only f. a-b- and d only 70. A contract can be discharged because of “Impossibility” when: a. one person who is contracting decides to cancel b. one of the contracting parties dies c. the property which is the subject of the contract is destroyed d. all of the above e. a and b only f. b and c only TRUE/FALSE 71. A contract where a person promises to pay for the debt or default of another is called a “personal satisfaction contract”. 72. There is a duty to exercise reasonable diligence to minimize damages - this is referred to as “liquidated damages”. 73. When a person completes 85 % of the duties in a contract, that person could successfully use the argument that they “substantially performed”. 74. A standard form contract between two parties of unequal bargaining power is often referred to as an “output contract”. 75. If the parties agree on the amount of monies owed in a contract the debt is said to be liquidated. 76. A unilateral contract is one that is missing the one essential element of price. 77. All states in the United States have adopted statutory law that deals with the sale of goods and commercial transactions which is called the “Uniform Business Act”. 78. A serious communication with definite terms that creates the power of acceptance in an offeree is called a “quasi contract”. 79. A third party, not mentioned in a contract, could successfully recover damages from the contract if that third party was considered an “involved beneficiary”. 80. When one party makes a promise to enter into an agreement without receiving an expressed agreement by the other party, this is referred to as “bilateral” contract or agreement.

PLEASE ANSWER EACH OF THE FOLLOWING #69 through #80

1. Which ONE of the following defendants is the only one in which a state court would absolutely be able to exercise in personam jurisdiction (without having to have additional information to make a determination)?

a. An individual who is traveling through a state and allegedly causes damage while there.

b.A business that is incorporated in somewhere in the United States.

c. A business with manufacturing and distribution facilities located in multiple states throughout the country.

d. An individual who is employed by a business that has retail locations throughout the state.

2. Plaintiff’s counsel is cross-examining a defense witness during a jury trial and asks a question relating to the contents of a letter that the witness received from the defendant. The question will only be allowed if

a. The letter was referenced and entered into evidence during the witness’ direct examination.

b. The letter has not yet been discussed in front of the jury.

c. The letter was referenced during the defendant’s opening argument.

d. the letter establishes the defendant’s guilt beyond any reasonable doubt.

7. Which of the following is most likely to be ruled inadmissible hearsay?

a. A witness testifies during direct examination that he believes the defendant is guilty because he read a detailed article in the Wall Street Journal discussing the case and titled "The Defendant Did It."

b. A witness testifies during direct examination that immediately after she was in a car accident she felt extemely frightened and she believed that she had injured her arm.

c. A witness testifies during direct examination that the she doesn't believe she will get a fair trial because the local newspaper has been publishing artcles with headlines like "The Defendant Did It."

d. A witness testifies during direct examination that immediately after she was fired from her job, she called her lawyer and said "I think I just got fired because of my plans to take maternity leave!"

According to the U.S. Department of Labor, nonfarm labor productivity rose at an annualized rate of 0.9 percent in the second quarter of 2017 as hours worked and output per worker both rose at their fastest pace in 18 months. Compared to the same quarter in 2016, productivity increased at a rate of 1.2 percent, its best performance in two years., while unit labor costs fell at a rate of 0.2 percent. From 2007 to 2016, labor productivity increased at an average annual rate of 1.2 percent, well below its long-term growth rate of 2.1 percent from 1947 to 2016. This is an indication of a decline in the potential growth rate, blamed in part on a shortage of workers and low capital expenditure.
Source: Lucia Mutikani, "U.S. productivity rises in second quarter, keeps labor costs in check," reuters.com, August 9, 2017.

Refer to the Article Summary. In the second quarter of 2017, labor productivity in the United States rose at its fastest pace in 18 months. Labor productivity is important for an economy because an increase in labor productivity

Group of answer choices

will increase the labor force participation rate.

allows the average consumer to increase consumption.

will create short-run, but not long-run, economic growth.

will increase output and decrease wages in the long run.