The Australian Commission on Safety and Quality in Healthcare
has identified hospital acquired malnutrition as one of 16
potential hospital acquired complications.
What opportunities and challenges does this raise for Food &
Nutrition Service Managers?
In: Nursing
A comparative statement of financial position for Ayayai
Corporation follows:
| AYAYAI CORPORATION Statement of Financial Position |
||||||
| December 31 | ||||||
| Assets | 2020 | 2019 | ||||
| Cash | $48,100 | $21,460 | ||||
| Accounts receivable | 64,380 | 43,660 | ||||
| Inventory | 98,420 | 59,940 | ||||
| FV-OCI investments in shares | 46,620 | 62,160 | ||||
| Land | 48,100 | 76,220 | ||||
| Equipment | 288,600 | 318,200 | ||||
| Accumulated depreciation—equipment | (86,580 | ) | (63,640 | ) | ||
| Goodwill | 91,760 | 128,020 | ||||
| Total | $599,400 | $646,020 | ||||
| Liabilities and Shareholders’ Equity | ||||||
| Accounts payable | $8,880 | $37,740 | ||||
| Dividends payable | 11,100 | 23,680 | ||||
| Notes payable | 162,800 | 247,900 | ||||
| Common shares | 196,100 | 92,500 | ||||
| Retained earnings | 213,120 | 210,160 | ||||
| Accumulated other comprehensive income | 7,400 | 34,040 | ||||
| Total | $599,400 | $646,020 | ||||
Additional information:
| 1. | Net income for the fiscal year ending December 31, 2020, was $14,060. | |
| 2. | In March 2020, a plot of land was purchased for future construction of a plant site. In November 2020, a different plot of land with original cost of $63,640 was sold for proceeds of $70,300. | |
| 3. | In April 2020, notes payable amounting to $103,600 were retired through the issuance of common shares. In December 2020, notes payable amounting to $18,500 were issued for cash. | |
| 4. | FV-OCI investments were purchased in July 2020 for a cost of $11,100. By December 31, 2020, the fair value of Ayayai’s portfolio of FV—OCI investments decreased to $46,620. No FV—OCI investments were sold in the year. | |
| 5. | On December 31, 2020, equipment with an original cost of $29,600 and accumulated depreciation to date of $8,880 was sold for proceeds of $15,540. No equipment was purchased in the year. | |
| 6. | Dividends on common shares of $23,680 and $11,100 were declared in December 2019 and December 2020, respectively. The 2019 dividend was paid in January 2020 and the 2020 dividend was paid in January 2021. Dividends paid are treated as financing activities. | |
| 7. | A loss on impairment was recorded in the year to reflect a decrease in the recoverable amount of goodwill. No goodwill was purchased or sold in the year. |
(a)
Prepare a statement of cash flows using the indirect method for
cash flows from operating activities. (Show amounts
that decrease cash flow with either a - sign e.g. -15,000 or in
parenthesis e.g. (15,000).)
In: Accounting
A comparative statement of financial position for Whispering
Winds Corporation follows:
|
WHISPERING WINDS CORPORATION Statement of Financial Position |
||||||
| December 31 | ||||||
| Assets | 2020 | 2019 | ||||
| Cash | $74,100 | $33,060 | ||||
| Accounts receivable | 99,180 | 67,260 | ||||
| Inventory | 151,620 | 92,340 | ||||
| FV-OCI investments in shares | 71,820 | 95,760 | ||||
| Land | 74,100 | 117,420 | ||||
| Equipment | 444,600 | 490,200 | ||||
| Accumulated depreciation—equipment | (133,380 | ) | (98,040 | ) | ||
| Goodwill | 141,360 | 197,220 | ||||
| Total | $923,400 | $995,220 | ||||
| Liabilities and Shareholders’ Equity | ||||||
| Accounts payable | $13,680 | $58,140 | ||||
| Dividends payable | 17,100 | 36,480 | ||||
| Notes payable | 250,800 | 381,900 | ||||
| Common shares | 302,100 | 142,500 | ||||
| Retained earnings | 328,320 | 323,760 | ||||
| Accumulated other comprehensive income | 11,400 | 52,440 | ||||
| Total | $923,400 | $995,220 | ||||
Additional information:
| 1. | Net income for the fiscal year ending December 31, 2020, was $21,660. | |
| 2. | In March 2020, a plot of land was purchased for future construction of a plant site. In November 2020, a different plot of land with original cost of $98,040 was sold for proceeds of $108,300. | |
| 3. | In April 2020, notes payable amounting to $159,600 were retired through the issuance of common shares. In December 2020, notes payable amounting to $28,500 were issued for cash. | |
| 4. | FV-OCI investments were purchased in July 2020 for a cost of $17,100. By December 31, 2020, the fair value of Whispering Winds’s portfolio of FV—OCI investments decreased to $71,820. No FV—OCI investments were sold in the year. | |
| 5. | On December 31, 2020, equipment with an original cost of $45,600 and accumulated depreciation to date of $13,680 was sold for proceeds of $23,940. No equipment was purchased in the year. | |
| 6. | Dividends on common shares of $36,480 and $17,100 were declared in December 2019 and December 2020, respectively. The 2019 dividend was paid in January 2020 and the 2020 dividend was paid in January 2021. Dividends paid are treated as financing activities. | |
| 7. | A loss on impairment was recorded in the year to reflect a decrease in the recoverable amount of goodwill. No goodwill was purchased or sold in the year. |
(a)
Prepare a statement of cash flows using the indirect method for
cash flows from operating activities. (Show amounts
that decrease cash flow with either a - sign e.g. -15,000 or in
parenthesis e.g. (15,000).)
In: Accounting
Java. Given an input file with each line representing a record of data and the first token (word) being the key that the file is sorted on, we want to load it and output the line number and record for any duplicate keys we encounter. Remember we are assuming the file is sorted by the key and we want to output to the screen the records (and line numbers) with duplicate keys. We are given a text file and have to use the scanner class to lod it
Your task is to
create a FindDuplicates class with the following:
Declaration of an instance variables for the String filename
non-default Constructor - creates an object for user passed filename argument
Accessor methods return the value of each instance variable
Mutator methods that allows th user to set each instance variable (no validation required),
a "getDuplicates()" method that reads from the file (until end-of-file) using Scanner class, finds duplicate records based on the first token on each line (the key), and returns as a String the record number and entire duplicate record one to a line (see above Sample output)
toString() - returns a String message with the value of the instance variable
Sample Output
Enter File Name: input1.txt
FileName:input1.txt
DUPLICATES
12 102380 CS US W 2.8 3.267 125
14 102395 PPCI US W 2.769 2.5 115
25 102567 PPCI US W 3.192 3.412 112
35 102912 CS US Z 3.81 3.667 88
44 103087 CS US Z 2.956 2.688 90
76 103944 CS US W 3.134 3.294 134
77 103944 CS US W 3.698 3.7 94
86 104046 CS US W 2.863 3.133 65
88 104047 CS US W 3.523 3.524 77
89 104047 CS US O 3.825 3.824 49
91 104048 CS US W 3.071 3 94
92 104048 CS US W 3.114 3.111 44
93 104048 CS US W 3.375 3.6 71
Press any key to continue . . .
In: Computer Science
2. Abacus Property Ltd also bought government bonds of the Kingdom of Enchancia for $2,000,333 accounted for using amortized cost on 1 January 2020. Due to uncertainty around royal succession, Abacus estimates that there is a 5% chance of default in the next 12 months which would result in a cash shortfall of $1,800,000 and a 10% chance of cash shortfall of $1,000,000. Record the appropriate journal entries for the year ending 31 December 2020.
3. Following from 2 above, explain how this differs from the measurement of most other accounting values and whether you view this as consistent with the conceptual framework.
In: Accounting
Gleason Enterprises issued 12%, 7-year, $2,630,000 par value
bonds that pay interest semiannually on October 1 and April 1. The
bonds are dated April 1, 2020, and are issued on that date. The
discount rate of interest for such bonds on April 1, 2020, is
14%.
Click here to view the factor table.
(For calculation purposes, use 5 decimal places as
displayed in the factor table provided.)
What cash proceeds did Gleason receive from issuance of the bonds?
(Round answer to 0 decimal places, e.g.
125.)
| Cash proceeds from issuance of the bonds |
In: Accounting
3. A university wants to estimate the percentage of their students who are the first in their families to go to college. There are 40,000 enrolled students. For each part, describe how the university might collect data using the given sampling method
a. Cluster sample
b. Simple random sample
c. Systematic sample
d. Stratified sample
In: Statistics and Probability
of the three men, the chances that of politician, a businessman, of an academician will be appointed as a vice-chancellor (vc) of a university are 0.5,0.3 and 0.2 respectively. Probability that the research is promoted to become vc of the university politician, businessman, and academician 0.3, 0.7, and 0.8 respectively. a) determine the probability that research is promoted. b) if reserch is promoted, what is the probability that vc is and academician?
In: Statistics and Probability
| CPI Expenditure category | Index | ||
| Sept. 2019 | Sept. 2020 | % change | |
| All items (total) | 256.76 | 260.28 | 1.4 |
| Food and non-alcoholic beverages | 241.54 | 251.37 | 3.9 |
| Alcoholic beverages | 253.26 | 257.73 | |
| Housing | 320.57 | 327.12 | 2.0 |
| Energy and utilities | 204.66 | 207.45 | 1.4 |
| Apparel | 127.01 | 119.55 | -6.0 |
| Transportation (vehicle, air & transit fares) | 324.72 | 308.14 | -5.1 |
| Vehicles | 145.85 | 147.36 | 1.0 |
| Motor fuel | 232.66 | 196.76 | -27.2 |
| Vehicle insurance | 569.11 | 540.49 | -5.0 |
| Airline fares | 263.15 | 197.42 | -25.0 |
| Medical services | 540.81 | 567.53 | 4.9 |
| College tuition | 867.02 | 873.20 | 0.1 |
| Textbooks | 235.33 | 235.05 | -0.1 |
| Services (non-medical) | 339.38 | 345.88 | 1.9 |
|
Base year: 1982-84 (purchasing power of consumer dollar = $1.00 in 1982-84) |
|||
1. According to the CPI, the overall inflation rate from Sept. 2019 - Sept. 2020 was 1.4% for consumer goods and services. However, that doesn't mean prices for everything went up. Referring to the table above, which of the following categories of spending did not have price increases from Sept. 2019 - Sept. 2020? (more than one answer)
a. transportation b. tuition c. food and beverages d. housing e. medical services
2. Using the index numbers above, calculate the rate of inflation for alcoholic beverages from Sept. 2019 - Sept. 2020. (calculate within one decimal point)
[Hint: start with the formula for calculating the % rate of inflation from the text and lecture]
In: Economics
Bay Ridge, a city with a population of about 125,000, experienced remarkable growth over a short time for two major reasons. First, several large industries were attracted to the area; with more jobs came more people. Second, due to a rezoning plan, several small townships were incorporated into Bay Ridge, which caused a sudden burgeoning in the city’s official population. As a consequence of this growth, the city needed to expand its police force. For many years, Bay Ridge had a relatively small force and used only a brief interview to select the officers. Recently, however, there had been several complaints about the city’s selection interview. Due to the complaints and the need to hire many more officers, the city council decided to abandon the old method of hiring. The city commissioned a work analysis for police officers and determined that three major factors contributed to success on the job. The next step was to develop selection measures to assess each of the three factors. The city council called a meeting with the city personnel director to get a progress report on the selection measures being proposed. Four city council members and Ron Davenport, the city personnel director, attended.
Davenport: I’m pleased to report to you that we have made substantial progress in our study. The work analysis revealed that the following factors determine success on the police force: physical agility, sensitivity to community relations, and practical judgment. We are fairly pleased with the tests developed to assess two of the factors, although one of them is causing us some problems.
Councilmember DeRosa: Would you kindly elaborate on what these factors mean?
Davenport: Certainly. Physical agility is important in being able to apprehend and possibly disarm a suspect. It is also important in being able to carry a wounded officer out of the line of hostile fire. Sensitivity to community relations involves knowledge of racial and ethnic problems in the city, plus an ability to work with the community in preventing crime. Practical judgment reflects knowing when it is advisable to pursue a criminal suspect and what methods of action to use in uncertain situations.
Councilmember Flory: How do you propose to measure physical agility?
Davenport: It looks as if we’ll go with some physical standard—being able to carry a 150-pound dummy 25 yards, or something similar. We might also use some height and weight requirements. We could have some problems with gender differences in that women are not as strong as men, but I think we can work it out.
Councilmember Reddinger: Are all of these tests going to be performance tests?
Davenport: No, that’s the only one so far. For the community relations factor, we’re going to use a situational interview. We’ll ask the candidates how they would go about dealing with some hypothetical but realistic problem, such as handling a domestic argument. The interviewers will grade their answers and give a total score.
Councilmember Hamilton: What will be a passing score in this interview?
Davenport: We haven’t determined that yet. We’re still trying to determine if this is the best way to measure the factor.
Councilmember Flory: How do you plan to measure practical judgment?
Davenport: That’s the problem case. We really haven’t figured out a good test of that yet.
Councilmember DeRosa: How about a test of general intelligence?
Davenport: It appears that practical judgment is related to intelligence, but it’s not the same thing. A person can be very intelligent in terms of verbal and numerical ability but not possess a great deal of practical judgment.
Councilmember Reddinger: Hasn’t some psychologist developed a test of practical judgment?
Davenport: Not that we know of. You also have to remember that the type of judgment a police officer has to demonstrate is not the same as the type of judgment, say, a banker has to show. I guess I’m saying there appear to be different kinds of practical judgment.
Councilmember Hamilton: Could you use some personality inventory to measure it?
Davenport: I don’t think so. I doubt that practical judgment is a personality trait. At least I’m not aware of any direct measures of it.
Councilmember Flory: How about using the interview again? A police officer has to demonstrate practical judgment in handling community relations. Can’t you just expand the interview a bit?
Davenport: That’s a possibility we’re considering. Another possibility is to put candidates in a test situation where they have to demonstrate their practical judgment. It could be a pretty expensive method, all things considered, but it may be the best way to go.
Councilmember DeRosa: I have a feeling, Mr. Davenport, that your success in measuring practical judgment will determine just how many good officers we get on the force.
Questions: 1. The city should validate whatever predictors it develops to select police officers. Describe how a criterion-related validity study would be used to assess the accuracy of the predictions.
2. Do you think biographical information might be useful in predicting one’s success as a police officer? If so, what types of items might be useful?
3. Describe a work sample or situational exercise that might measure practical judgment.
4. What might be a problem in using a physical ability test to select police officers?
5. The personnel department has asked you to assist in developing or selecting predictors of police officer performance. What advice would you give?
In: Psychology