Tuscaloosa National Bank has two service departments, the Human Resources (HR) Department and the Computing Department. The bank has two other departments that directly service customers, the Deposit Department and the Loan Department. The usage of the two service departments’ output for the year is as follows:
   

  
The budgeted costs in the two service departments for the year are as follows:

  
Required:
Use the reciprocal-services method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments. (Do not round your intermediate calculations and round final answers to the nearest dollar amount.)

Chapter 7

1. Human cannot drink salty water (like ocean water). In large amounts it will cause severe health problems. Based upon your understanding of Hypertonic solutions. What is the problem with salt water from a cellular hydration perspective?
2. Chapter 7.2 lists the functions of water in the body. Create a list of the functions and define each in a sentence or two.
3. How does the brain detect water status and respond by altering thirst?
4. How do the kidneys an adrenal glands regulate the amount of water and salt in the body?
5. Sodium is one of the primary electrolytes in the body. It is also the primary mineral lost in sweat. What happens if sodium concentrations are too high or too low? .
6. Imbalances of Potassium can be disastrous to health. Explain the health problems associated with too much or too little potassium.
7. How does dehydration affect the body (heart rate, Blood pressure, etc). How does dehydration affect sports performance?

Chapter 8

1. What are free radicals and how does the body neutralize them using enzymes and made chemicals like glutathione?
2. The antioxidant vitamins are A,C, & E (remember the word ACE). Describe the role of each of these in disease prevention.
   1. A
   2. C
   3. E
3. Three key groups of phytonutrient are listed below. For each define and give examples of their health benefits
   1. Carotenoids
   2. Flavonoids (especially anthocyanidins)
   3. Organosulfur compounds
4. What is the only anti-oxidant mineral? What are the health benefits to adequate intake of this mineral?
5. What dietary choices are necessary to ensure adequate intake of these antioxidants and phytonutrients? What are the dietary recommendations?

When you try to automatically process human speech, you frequently try to understand what the person was saying (or trying to say) from very ambiguous sounds. For instance, the phrases “Recognize speech” and “Wreck a nice beach” sound very similar when pronounced by the average American speaker. As humans, when we process speech, we always use the context of a word to judge what the speaker is probably trying to say. Our minds automatically discard options that are very inconsistent with what we have inferred about the sentence so far, and we reevaluate our earlier “guesses” based on new sounds that come in. For example, if your friend tells you “I didn’t recognize you”, you infer pretty safely from “you” that it wasn’t “I didn’t wreck a nice you”, whereas if your friend says “I didn’t wreck a nice car”, you find this more likely than “I didn’t recognize car”. If we want to get machines to do this kind of reasoning, we can use the following simplistic model. There is a known directed graph G = (V, E). Each node v ∈ V encodes an initial portion of an (intended) sentence. Each directed edge e has two things associated with it: (1) a probability pe ∈ [0, 1], and (2) a label λe ∈ Σ, where Σ is an alphabet of phonemes.3 We assume that for each node v and each label `, there is at least one edge e = (v, u) out of v labeled by λe = ` and at least one edge e = (u, v) into v labeled by λe = `. Also, we assume that the sum of probabilities of all edges out of v is 1, i.e., P u:(v,u)∈E p(v,u) = 1. In addition to the graph, you are given a start node s (which corresponds to not having heard anything yet) and a sequence of observed phonemes L = `1`2`3 · · · `k of length k. Your goal is to find a directed path P = (e1, e2, . . . , ek) in G of length k, starting from s, such that (1) the sequence of labels on P matches the given sequence, i.e., λei = `i for all i, and (2) subject to this requirement, the probability Qk i=1 pei is maximized. Such a path P (and its final node v) give a good guess as to what the speaker was trying to say. Give (and analyze) a polynomial-time algorithm (polynomial in the size of the graph and the length of the sequence) for finding such a path P. Note: The main difficulty arises from the fact that a node v may have multiple outgoing edges with the same label. This corresponds to not being able to tell for sure whether you heard “Recognize” or “Wreck a nice”. Otherwise, this problem would be nearly trivial.

The United Nations Human Development Index (HDI) uses information about a country’s life expectancy at birth (health), expected years of schooling and mean years of schooling (education), and Gross National Income per capita (standard of living) to create a measure that ranges from 1 (very high) to 0 (very low). For 2017, the United States had a value of 0.924, compared to 0.926 for Canada and 0.922 for the United Kingdom – very similar values, although not the highest of all countries

Suppose a developing country (such as Eritrea with a value of 0.440 or Haiti with a value of 0.498) asks for your advice on which country it should try to emulate in order to increase its level of development and economic growth. Which of the three countries above would you choose? Explain what additional information about each country would be important to making this assessment.

1. negative messages
2. You are the human resources manager at Fremont Bank. Claire Muskopf, who has just been promoted to head teller, has written you a memorandum requesting tuition reimbursement for a finance course she just completed last semester at WCC. Write to Claire denying her request for tuition assistance. The bank has just invested over $150,000 in on-site corporate training and does not have funds available for tuition reimbursement at this time. However, you will pass along her suggestion to the Executive Council of the Bank at the next meeting scheduled for the second Tuesday of next month (look up the specific date). Be sure to make your negative response to Claire as effective as possible and apply the principles of the “you” attitude and other considerations when composing negative messages. Be sure to use the correct medium for this message. You are NOT writing a letter.

You have been appointed as a human resource support staff intern at ABC company. Your first project is to develop a retirement plan that the company can use to support the company’s staff on their retirement. A sample employee profile and the requirements for their retirement plan case scenario have been given to you to develop the spreadsheet model.

A. Sample Profile Tim is 37 years old and would like to establish a retirement plan. Below is his current profile:

Age: 37

Salary: $ 145,000

Expected annual percentage increase in salary: 2%

Percentage of annual salary contributed to retirement: 6%

Current total retirement savings: $ 259,000

Annual rate of return on retirement savings: 4%

Expected age of retirement: 65

Expected annual expenses after retirement (currently): $90,000

Rate of return on retirement savings after retirement: 3%

Income tax rate postretirement: 15%

Assume that Tim’s employer contributes 6% of his salary to his retirement fund. Tim can make an additional annual contribution to his retirement fund before taxes (tax free) up to a contribution of $16,000. Assume that he contributes $6,000 per year. Also, assume an inflation rate of 2%

B. Tasks

o You are to develop a spreadsheet model that could be used to assist Tim with retirement planning

o From your analysis, produce a managerial report that summarizes your findings.

Your report must include the following:

a) Outline the factors that will have the greatest impact on Tim’s retirement

b) Accumulated savings at the onset of retirement as well as the age at which funds will be depleted (given assumptions on the input parameters).

c) A data table to demonstrate the sensitivity of the age at which funds will be depleted to the retirement age and additional pre-tax contributions.

d) You may add any other factors that you think might be important contributions to Tim’s retirement

please show the formula as well

1. The human immune system has a lot of back-up plans built into its design. Many cells and other immune components have similar roles. Provide an example of two components that have similar or identical roles in the immune system.

2. If you had to choose, do you feel it would be more detrimental to a person's health to have no T cells or no B cells? Which do you think would impact a person’s overall health more profoundly? Why?

3. Pathogens have many “tricks” to avoid immune detection and “buy time” to establish an infection. If you were a pathogen, which ONE of the following components of the immune system do you believe would be the most helpful to avoid or disable? Provide the reason why you selected it and any support for your choice.

a) Phagocytic cells

b) Inflammation

c) Complement

d) Cytokines

Your employer, a mid-sized human resources management company, is considering expansion into related fields, including the acquisition of Temp Force Company, an employment agency that supplies word processor operators and computer programmers to businesses with temporary heavy workloads. Your employer is also considering the purchase of Biggerstaff & McDonald (B&M), a privately held company owned by two friends, each with 5 million shares of stock. B&M currently has free cash flow of $24 million, which is expected to grow at a constant rate of 5%. B&M’s financial statements report short-term investments of $100 million, debt of $200 million, and preferred stock of $50 million. B&M’s weighted average cost of capital (WACC) is 11%.

Answer the following questions.

a. Describe briefly the legal rights and privileges of common stockholders.

b. What is free cash flow (FCF)? What is the weighted average cost of capital? What is the free cash flow valuation model?

c. Use a pie chart to illustrate the sources that comprise a hypothetical company’s total value. Using another pie chart, show the claims on a company’s value. How is equity a residual claim?

d. Suppose the free cash flow at Time 1 is expected to grow at a constant rate of gL forever. If gL WACC, what is a formula for the present value of expected free cash flows when discounted at the WACC? If the most recent free cash flow is expected to grow at a constant rate of gL forever (and gL WACC), what is a formula for the present value of expected free cash flows when discounted at the WACC?

Needs to be rounded to 4 decimal places.