Questions
XYZ used an investment bank to do IPO. In IPO, XYZ sold 1 million shares at...

XYZ used an investment bank to do IPO. In IPO, XYZ sold 1 million shares at $60 each. The investment bank charged 7% spread. At the end of the 1st day of trading, XYZ stock price closed at $79. Calculate the total cost of IPO. That is, what is the sum of direct and indirect cost?

In: Finance

XYZ used an investment bank to do IPO. In IPO, XYZ sold 1 million shares at...

XYZ used an investment bank to do IPO. In IPO, XYZ sold 1 million shares at $66.52 each. The investment bank charged 7% spread. At the end of the 1st day of trading, XYZ stock price closed at $72.63. Calculate the total cost of IPO. That is, what is the sum of direct and indirect cost?

In: Finance

Laura Moore has recently left her job as a Graphic Designer to open her own Company;...

Laura Moore has recently left her job as a Graphic Designer to open her own Company; a Graphic Design Agency dedicated to the creation and design of apps for mobile devices. Laura has decided to be self-employed.

To do so, she will have her business premises, which belongs to her father, in downtown Barcelona and she will have to hire:

  • A visual designer
  • A developer
  • An administrative assistant

1. To hire the administrative assistant, Marta has decided to offer an indefinite contract. She is her first employee that Marta will hire and she has a recognized degree of disability of 37%. Explain to Marta what bonuses and reductions could be applied in the hiring of the administrative and what type of contract should she carry out, exposing its main characteristics. You must prepare the work contract of the Administrative Assistant according to the appropriate official model.

Once the contract has been drafted and completed according to Spanish regulations, you must specify in detail the differences it would have had it been made according to the regulations of the United Kingdom.

2. Knowing the salaries agreed upon with each of the two workers, prepare the payroll for each of them. Make sure you detail the steps you have taken and the financial nature of each of the items involved:

a. Administrative Assistant. Three months seniority. She has an indefinite work contract, base salary: € 1,500. Collective bargaining: € 50.

She has two extraordinary six-month accrual pays and receives them on 06/30 and 12/31 of each year for an amount equal to the base salary. She has a disability of 37% and is single without children. She has made two overtime hours that month at a rate of € 15/h.

b. Visual designer. 2 months seniority. He has a temporary contract.

Base salary: € 1,950. Collective bargaining: € 100. Productivity: € 6 / day. He has two extraordinary six-month accrual payments and receives them apportioned each month. He is married and has a 9-year-old son (his spouse receives an income of over € 1,500/year).

Once you have developed all the steps to follow in each case and the amount of the items, design and present the official payroll of the administrative assistant.

In: Operations Management

Laura Moore has recently left her job as a Graphic Designer to open her own Company;...

Laura Moore has recently left her job as a Graphic Designer to open her own Company; a Graphic Design Agency dedicated to the creation and design of apps for mobile devices. Laura has decided to be self-employed. To do so, she will have her business premises, which belongs to her father, in downtown Barcelona and she will have to hire: A visual designer A developer An administrative assistant 1. To hire the administrative assistant, Marta has decided to offer an indefinite contract. She is her first employee that Marta will hire and she has a recognized degree of disability of 37%. Explain to Marta what bonuses and reductions could be applied in the hiring of the administrative and what type of contract should she carry out, exposing its main characteristics. You must prepare the work contract of the Administrative Assistant according to the appropriate official model. Once the contract has been drafted and completed according to Spanish regulations, you must specify in detail the differences it would have had it been made according to the regulations of the United Kingdom. 2. Knowing the

salaries agreed upon with each of the two workers, prepare the payroll for each of them. Make sure you detail the steps you have taken and the financial nature of each of the items involved: a. Administrative Assistant. Three months seniority. She has an indefinite work contract, base salary: € 1,500. Collective bargaining: € 50. She has two extraordinary six-month accrual pays and receives them on 06/30 and 12/31 of each year for an amount equal to the base salary. She has a disability of 37% and is single without children. She has made two overtime hours that month at a rate of € 15/h. b. Visual designer. 2 months seniority. He has a temporary contract. Base salary: € 1,950. Collective bargaining: € 100. Productivity: € 6 / day. He has two extraordinary six-month accrual payments and receives them apportioned each month. He is married and has a 9-year-old son (his spouse receives an income of over € 1,500/year). Once you have developed all the steps to follow in each case and the amount of the items, design and present the official payroll of the administrative assistant.

In: Operations Management

Chapter 2 1. The insurance industry plays a major role in the American health care system...

Chapter 2
1. The insurance industry plays a major role in the American health care system and absorbs a significant portion of the health care dollar. A single payer system, whether it is a private company or the US government, would eliminate the complex insurance paperwork burden and free substantial funds that could be diverted to support care for the under-served. In ACA debates, a “public option” was defeated by lobbyists. Identify some reasons why resistance to a single-payer concept, used in every other developed country, has continued in the U.S.
2. Almost every medical or technological advance seems to be accompanied by new and vexing ethical dilemmas. Yet, the United States has no structure in place to resolve such issues. Should the federal or state governments take responsibility for ethical decision-making and for protecting the public? If neither, what might be other options for providing ethical guidelines and oversight?
3. As strongly evidenced by the ACA and prior legislative attempts to address the problems of the health care system, these attempts are always met by shifting alliances among well financed and, often, self-serving lobbying groups. How, in the American system of politics, can health care get more objective support on behalf of consumers?
4. Every 10 years, the public health sector creates an elaborate set of targets for health status improvements in the United States. Healthy People 2010 failed to meet 85 percent of Healthy People 2000’s goals. Is there merit for establishing several hundred more objectives for Healthy People 2020, or are these simply academic exercises? What are your opinions about how to energize the “Healthy People” goals among providers and the American public?

In: Operations Management

CASE : Manuel Market opens first branch in Riyadh Manuel Market, a Jeddah-based supermarket retailer, opened...

CASE : Manuel Market opens first branch in Riyadh

Manuel Market, a Jeddah-based supermarket retailer, opened its first branch in Riyadh on Feb. 26, 2020.

The ninth and newest Manuel Market, located in Riyadh-Mercato, Prince Muqrin bin Abdul Aziz Street, An-Nuzhah district, aims to provide customers a luxurious shooping experience, the best service, and the finest healthy, natural and organic products at reasonable prices. The opening ceremony was attended by Khaled Al-Darwish, CEO of Manuel Market; Abdulelah Al-Darwish, chairman; Abdullah Al-Darwish; Abdulrazzaq Al-Darwish, general manager; Faisal Al-Darwish, deputy general manager; a group of businessmen and media representatives; and a gathering of Manuel’s customers.

The supermarket chain, which opened its first branch in Jeddah in 2010, currently has seven branches in Jeddah, one in Jubail and one in the Saudi capital.
CEO Al-Darwish said: “The Manuel Market chain offers the best and widest selection of consumer goods and food products of the most famous global brands. In addition to being a leader in the field of organic and healthy natural foods, Manuel provides its customers with outstanding national and international product options under one roof.”
One of the most important goals of Manuel, Al-Darwish said, is to “make a positive difference in people’s lives by paying attention to their passion, understanding their needs, and meeting their aspirations.” He also reiterated Manuel’s commitment to developing and improving service levels to meet the demands of its customers.

Question: Suggest your strategies to differentiate Manuel Market from other super markets in Riyadh

In: Operations Management

Average Oil Prices Year Price per Barrel 1949 $2.54 1950 $2.51 1951 $2.53 1952 $2.53 1953...

Average Oil Prices
Year Price per Barrel
1949 $2.54
1950 $2.51
1951 $2.53
1952 $2.53
1953 $2.68
1954 $2.78
1955 $2.77
1956 $2.79
1957 $3.09
1958 $3.01
1959 $2.90
1960 $2.88
1961 $2.89
1962 $2.90
1963 $2.89
1964 $2.88
1965 $2.86
1966 $2.88
1967 $2.92
1968 $2.94
1969 $3.09
1970 $3.18
1971 $3.39
1972 $3.39
1973 $3.89
1974 $6.87
1975 $7.67
1976 $8.19
1977 $8.57
1978 $9.00
1979 $12.64
1980 $21.59
1981 $31.77
1982 $28.52
1983 $26.19
1984 $25.88
1985 $24.09
1986 $12.51
1987 $15.40
1988 $12.58
1989 $15.86
1990 $20.03
1991 $16.54
1992 $15.99
1993 $14.25
1994 $13.19
1995 $14.62
1996 $18.46
1997 $17.23
1998 $10.87
1999 $15.56
2000 $26.72
2001 $21.84
2002 $22.51
2003 $27.54
2004 $38.93
2005 $46.47
2006 $58.30
2007 $64.67
2008 $91.48
2009 $53.48
2010 $71.21
2011 $87.04
2012 $93.02
2013 $97.91
2014 $93.26
2015 $48.69
2016 $43.14
2017 $50.88

a) Using the 1949 oil price and the 1969 oil price, compute the annual growth rate in oil prices during the 20 yr period. b) Compute the growth rate between 1969 & 1989 and between 1989 & 2017. c) given the price in 2017 and your growth rate between 1989 and 2017 compute the future price of oil in 2020 & 2025.

In: Finance

Exercise 17-03 On January 1, 2020, Pearl Company purchased 8% bonds having a maturity value of...

Exercise 17-03

On January 1, 2020, Pearl Company purchased 8% bonds having a maturity value of $400,000, for $433,699.52. The bonds provide the bondholders with a 6% yield. They are dated January 1, 2020, and mature January 1, 2025, with interest received on January 1 of each year. Pearl Company uses the effective-interest method to allocate unamortized discount or premium. The bonds are classified in the held-to-maturity category.

Your answer is correct.
Prepare the journal entry at the date of the bond purchase. (Enter answers to 2 decimal places, e.g. 2,525.25. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2020

enter an account title to record the transaction on January 1, 2020 enter a debit amount enter a credit amount
enter an account title to record the transaction on January 1, 2020 enter a debit amount enter a credit amount

SHOW LIST OF ACCOUNTS

SHOW ANSWER

LINK TO TEXT

Your answer is incorrect. Try again.
Prepare a bond amortization schedule. (Round answers to 2 decimal places, e.g. 2,525.25.)

Schedule of Interest Revenue and Bond Premium Amortization
Effective-Interest Method


Date

Cash
Received

Interest
Revenue

Premium
Amortized

Carrying Amount
of Bonds

1/1/20

1/1/21

1/1/22

1/1/23

1/1/24

enter a dollar amount rounded to 2 decimal places enter a dollar amount rounded to 2 decimal places enter a dollar amount rounded to 2 decimal places enter a dollar amount rounded to 2 decimal places

1/1/25

enter a dollar amount rounded to 2 decimal places enter a dollar amount rounded to 2 decimal places enter a dollar amount rounded to 2 decimal places enter a dollar amount rounded to 2 decimal places
Your answer is incorrect. Try again.
Prepare the journal entry to record the interest revenue and the amortization at December 31, 2020.

Date

Account Titles and Explanation

Debit

Credit

Dec. 31, 2020

enter an account title to record the transaction on December 31, 2020 enter a debit amount enter a credit amount
enter an account title to record the transaction on December 31, 2020 enter a debit amount enter a credit amount
enter an account title to record the transaction on December 31, 2020 enter a debit amount enter a credit amount

In: Accounting

Comprehensive Accounting Cycle Review 15.ACR  Quigley Corporation's trial balance at December 31, 2020, is presented below. All...

Comprehensive Accounting Cycle Review

15.ACR  Quigley Corporation's trial balance at December 31, 2020, is presented below. All 2020 transactions have been recorded except for the items described below.

Debit Credit
Cash $  25,500
Accounts Receivable 51,000
Inventory 22,700
Land 65,000
Buildings 95,000
Equipment 40,000
Allowance for Doubtful Accounts $      450
Accumulated Depreciation—Buildings 30,000
Accumulated Depreciation—Equipment 14,400
Accounts Payable 19,300
Interest Payable -0-
Dividends Payable -0-
Unearned Rent Revenue 8,000
Bonds Payable (10%) 50,000
Common Stock ($10 par) 30,000
Paid-in Capital in Excess of Par—Common Stock 6,000
Preferred Stock ($20 par) -0-
Paid-in Capital in Excess of Par—Preferred Stock -0-
Retained Earnings 75,050
Treasury Stock -0-
Cash Dividends -0-
Sales Revenue 570,000
Rent Revenue -0-
Bad Debt Expense -0-
Interest Expense -0-
Cost of Goods Sold 400,000
Depreciation Expense -0-
Other Operating Expenses 39,000
Salaries and Wages Expense 65,000                
Total $803,200 $803,200

Unrecorded transactions and adjustments:

  • 1.On January 1, 2020, Quigley issued 1,000 shares of $20 par, 6% preferred stock for $22,000.
  • 2.On January 1, 2020, Quigley also issued 1,000 shares of common stock for $23,000.
  • 3.Quigley reacquired 300 shares of its common stock on July 1, 2020, for $49 per share.
  • 4.On December 31, 2020, Quigley declared the annual cash dividend and a $1.50 per share dividend on the outstanding common stock, all payable on January 15, 2021.
  • 5.Quigley estimates that uncollectible accounts receivable at year-end is $5,100.
  • 6.The building is being depreciated using the straight-line method over 30 years. The salvage value is $5,000.
  • 7.The equipment is being depreciated using the straight-line method over 10 years. The salvage value is $4,000.
  • 8.The unearned rent was collected on October 1, 2020. It was the receipt of 4 months' rent in advance (October 1, 2020 through January 31, 2021).
  • 9.The 10% bonds payable pay interest every January 1. The interest for the 12 months ended December 31, 2020, has not been paid or recorded.

Instructions

(Ignore income taxes.)

(a)  

Prepare journal entries for the transactions and adjustment listed above.

(b)  

Prepare an updated December 31, 2020, trial balance, reflecting the journal entries in (a).

Total $871,200

In: Accounting

The market for Wolverine Root Beer is shown in the following demand and supply schedules: Price...

The market for Wolverine Root Beer is shown in the following demand and supply schedules:

Price (6-pack of Wolverine Root Beer) Quantity Demanded Quantity Supplied

5.00    300    300

4.50    400    250

4.00    600 200

3.50    900 150

3.00    1400 100

Draw a graph to illustrate the market demand and supply for Wolverine Root Beer. What is the equilibrium price and quantity? Describe the situation that would result if the price of Wolverine Root Beer was $4.00.

Gertrude loves both Wolverine Root Beer and Spartan Root Beer. What if she goes shopping and finds that Wolverine Root Beer's price has just risen from $3.00 to $4.00 a six-pack. What effect will this have on her demand for Spartan Root Beer? Why? Use words and graphs to show what will happen in both the Wolverine and Spartan root beer markets (use separate graphs for each product).

Gertrude enjoys eating hot dogs with her root beer (all brands of root beer). What effect would rise in the price of hot dogs have on her demand for root beer? Why? Again, use words and a graph for the root beer market to demonstrate your answer.

Wolverine and Spartan root beer are the best root beers according to the Root Beer Review. But to save money Gertrude usually buys the generic store brand root beer – People’s Choice brand- that is also sold where Gertrude shops. Suppose that Gertrude gets a promotion and a big pay raise at work. What will this do to her demand for generic root beer? Draw a graph of the generic root beer market and explain what happened and why.

A manufacturer can produce hot dog buns and hamburger buns using similar production technology. Suppose that, ceteris paribus, the price of hamburgers rises dramatically. How will this affect the production decisions of this manufacturer? Use a graph to show the effect on the hot dog bun market.

In Canada, the city government in Vancouver introduced rent controls in the rental housing market in after the New Democratic Party took over. Explain what kind of price control is rent control (floor or ceiling). Draw a graph and explain what the situation was like before and after the new government took over.

Hip urban coffee shops with wi-fi, comfy couches and spaces to socialize are found to increase productivity and innovation in a wide variety of local industries whether or not their employees actually go to the coffee shops. What type of externality (or spillover) does this create and what policy should be enacted? In words and a graph, explain how resources are misallocated (over- or under-allocated) and the action the government should take.

In: Economics