In May of the current year, your employer received a PIER report from the CRA that identified Canada Pension Plan (CPP) contribution deficiencies for employees in the organization who:

turned 18 during the year

turned 70 during the year

had chosen to opt out of paying CPP by submitting a completed CPT30 form

To avoid a recurrence, the Payroll Manager, Melissa Chan, has asked you to prepare a summary of the CPP reporting requirements on T4 information slips. The summary will be used to validate the current payroll setup to ensure that the T4s will be completed properly in future. Provide information on the CPP related boxes that must be completed, including how any amounts are calculated, for employees who:

are under 18 for the entire year

turn 18 during the year

are over 70 for the entire year

turn 70 during the year

submit a completed CPT30 form during the year, electing to stop contributing to the Canada Pension Plan

submit a completed CPT30 form during the year, revoking their previous election to stop contributing to the Canada Pension Plan

South Hampton University is preparing its budget for the upcoming academic year. This is a specialised private university that charges fees for all degree courses. Currently, 30,000 students are enrolled on campus. However, the university is forecasting a 5 per cent growth in student numbers in the coming year, despite an increase in fees to $3,000 per subject. The following additional information has been gathered from an examination of university records and conversations with university managers:

 South Hampton is planning to award scholarships to 200 students, which will cover their fees.

 The average class has 80 students, and the typical student takes 4 subjects per semester. South Hampton operates 2 semesters per year.

 The average academic staff salary is $120,000 per annum including on-costs.

 South Hampton’s academic staff are evaluated on the basis of teaching, research, administration and professional/community service. Each of the academic staff teaches the equivalent of three subjects during the academic year.

Required:

a) Prepare a revenue budget for the upcoming academic year.

b) Determine the number of staff needed to cover classes.

c) Assume there is a shortage of full-time academic staff. List and explain at least five actions that South Hampton might take to accommodate the growing student numbers. (200 words)

1. In a person without Type 2 diabetes and with a 10-year ASCVD risk determined to be 15% with two other risk factors, what do the 2018 cholesterol guidelines suggest?
   1. The person may be withheld statin therapy because his 10-year risk is <20%
   2. The person should be considered for moderate intensity statin therapy
   3. The person is recommended for high intensity statin therapy
   4. None of the above
2. What is an example of secondary prevention?
   1. Reducing cholesterol levels in persons with a prior stroke
   2. Jump rope for heart health in school children
   3. Blood pressure control in persons with coronary calcium but no evidence of clinical events
   4. a and c
   5. All of the above

A 65-year-old male was admitted for evaluation of pain on swallowing and a sore throat that has persisted for the past year. The discomfort has not changed with the use of various over the counter cold remedies. The client has lost weight due to a decrease in appetite and difficulty swallowing. He has smoked 3 packs of cigarettes a day for 40 years.

A laryngoscopy showed a subglottic mass. The client had a total laryngectomy with tracheostomy to manage laryngeal cancer. He also has a nasogastric tube in place.

You will be providing care for this client during his first 72 hours after surgery.

Initial Discussion Post:

There are multiple nursing diagnoses that are applicable to this client during the time when you will be providing care.

Select one NANDA-I nursing diagnosis and describe why it is a priority for this client.

What is the cause or related factor for this NANDA-I nursing diagnosis?

Identify an outcome for this NANDA-I nursing diagnosis. The outcome must be patient centered and measurable.

Identify two (2) nursing interventions that will help this client achieve the outcome.

Describe how each intervention will help the patient achieve the outcome..

The following information was extracted from the records of Dolphin Ltd for the year ended 30 June 20X1 · Cost of equipment that was sold: $530,000 · Accumulated depreciation for equipment that was sold: $310,000 · Cost of equipment that was purchased: $510,000 · Gain on sale of equipment: $50,000 Required: Write in the box below the net cash used for investing activities for the year ended 30 June 20X1.

An American Hedge Fund is considering a one-year investment in an Italian government bond with a one-year maturity and a euro-denominated rate of return of i_€ = 5%. The bond costs €1,000 today and will return €1,050 at the end of one year without risk. The current exchange rate is €1.00 = $1.50. U.S. dollar-denominated government bonds currently have a yield to maturity of 4 percent. Suppose that the European Central Bank is considering either tightening or loosening its monetary policy. It is widely believed that in one year there are only two possibilities:


S₁ ($|€) = €1.80 per €

S₁ ($|€) = €1.40 per €

Following revaluation, the exchange rate is expected to remain steady for at least another year.

Using your results to the last question, make a recommendation vis-à-vis when to buy the bond.

Moe's building costs $800,000 and it is expected to make $150,000 per year for the next 6 years. Given a required rate of return of 12% and maximum required payback period of 4 years, calculate the Payback Period and Discounted Payback Period for this big project and explain whether or not the big project should be accepted under each of those two methods.

1. At the beginning of its fiscal year 2020, an analyst made the following forecast for Greenfield, Inc. (in millions of dollars):

Greenfield has a net debt of $1,950 at the end of 2019. Assume that free cash flow will grow at 4 percent per year in 2024 and 2025, after that this will grow at 5 percent per year. Greenfield had 425 million shares outstanding at the end of 2019, trading at $72.5 per share. Using a required return of 9 percent, calculate the following for Greenfield at the beginning of 2020 (You have to fill in the table below, and also show your working process):

1. The enterprise value                                                                           

[5 marks]

2. Equity value                                                                            

[2 mark]

3. Equity value per share                                                                        

[1 mark]

4. Based on your estimate, should investors buy the share of this company?

                                                                                                              [1 mark]

We are evaluating a project that costs $1,920,000, has a 6 year life, and no salvage value. Assume that depreciation is staright-line to zero over the life of the project. Sales are projected at 94,000 units per year. Price per unit is $38.43, variable cost per unit is $23.60 and fixed costs are $839,000 per year. The tax rate is 23 percent and we require a return of 12 percent on this project.

Suppose the projections given for the price, quantity, variable costs, and fixed costs are all accurate within 10 percent. Calculate the best-case and worst-case NPV figures.

"A company bought a machine for $138,000. The machine was depriciated using a 5 year MACRS approach. After 3 years, the machine was sold at a salvage value of $83,500. Assuming a tax rate of 27%, what are the net proceeds from the sale of the machine?
(Hint: You will want to take your salvage values and add/subtract gains due to the sale.)"