DataSpan, Inc., automated its plant at the start of the current year and installed a flexible manufacturing system. The company is also evaluating its suppliers and moving toward Lean Production. Many adjustment problems have been encountered, including problems relating to performance measurement. After much study, the company has decided to use the performance measures below, and it has gathered data relating to these measures for the first four months of operations.

Management has asked for your help in computing throughput time, delivery cycle time, and MCE. The following average times have been logged over the last four months:

Required:

1-a. Compute the throughput time for each month. (Round your answers to 1 decimal place.)

1-b. Compute the manufacturing cycle efficiency (MCE) for each month. (Round your answers to 1 decimal place.)

1-c. Compute the delivery cycle time for each month. (Round your answers to 1 decimal place.)

3-a. Refer to the move time, process time, and so forth, given for month 4. Assume that in month 5 the move time, process time, and so forth, are the same as in month 4, except that through the use of Lean Production the company is able to completely eliminate the queue time during production. Compute the new throughput time and MCE. (Round your answers to 1 decimal place.)

3-b. Refer to the move time, process time, and so forth, given for month 4. Assume in month 6 that the move time, process time, and so forth, are again the same as in month 4, except that the company is able to completely eliminate both the queue time during production and the inspection time. Compute the new throughput time and MCE. (Round your answers to 1 decimal place.)

This is a Discussion Issue

A nonprofit organization has a 30-year, 5% mortgage on a existing building. The mortgage requires a $3,000 monthly payment. Their current bookkeeper is preparing financial statements for the board and, in doing so lists the mortgage balance at $287,000 under the current liabilities because the board hopes to be able to pay off the mortgage in full next year. Of the mortgage principle, $20,000 will be paid next year if the organization pays according to the mortgage agreement. The board members call you, their trusted CPA, to advise them on how should they report the mortgage on the balance sheet.

Question:

1. What might be an ethical issue here?

2. What would you recommend, leave as is or change the financial statement.

In addition, there is a 200 word minimum for your initial post.

Consider this type of growth: On balanced growth path, an economy grows at 1.8% a year. 0.8% comes from population growth and 1% comes from technology improvement. What are the rates of change of the variables?

1. Number of workers? 2. Rate of depreciation? 3. Output per worker? 4. Volume of capital? 5. Savings rate?

A nation's economy fluctuates instead of growing at a steady pace every year. These fluctuations are generally referred to as the business cycle. Describe the four different phases of the business cycle.

A first-year accounting student is confused by a statement made in a recent class. The instructor stated that assets listened in the balance sheet of IBM Corporation include computers that are classified as current assets as well as computers that classified as long-term (noncurrent) assets. In addition, the instructor stated that investments in equity securities of other corporations could be classified in the balance sheet as either current or long-term assets. Explain to the student the distinction between current and long-term assets pertaining to IBM computers and the investments in equity securities.

Find the lifeExp in Europe across the years. Which year is the highest lifeExp in Europe?, in R command codes

In 1996, 6% of people used cocaine. This year, a company wishes to use their employment drug screening to test a claim. They take a simple random sample of 2045 job applicants and find that 118 individuals fail the drug test for cocaine. They want to test the claim that the proportion of the population failing the test is lower than 6%. Use .005 for the significance level. Round to three decimal places where appropriate. Hypotheses: H o : p = 6 % H 1 : p < 6 % Test Statistic: z = Critical Value: z = p-value: Conclusion About the Null: Reject the null hypothesis Fail to reject the null hypothesis Conclusion About the Claim: There is sufficient evidence to support the claim that the proportion of the population failing the test is lower than 6% There is NOT sufficient evidence to support the claim that the proportion of the population failing the test is lower than 6% There is sufficient evidence to warrant rejection of the claim that the proportion of the population failing the test is lower than 6% There is NOT sufficient evidence to warrant rejection of the claim that the proportion of the population failing the test is lower than 6% Do the results of this hypothesis test suggest that fewer people use cocaine? Why or why not?

Suppose a​ ten-year, $ 1,000 bond with an 8.1 % coupon rate and semiannual coupons is trading for $ 1, 035.42.

a. What is the​ bond's yield to maturity​ (expressed as an APR with semiannual​ compounding)? (round to two decimal places)

b. If the​ bond's yield to maturity changes to 9.6 % ​APR, what will be the​ bond's price? (round to the nearest cent)

You are looking at a one-year loan of $16,000. The interest rate is quoted as 11 percent plus two points. A point on a loan is simply 1 percent (one percentage point) of the loan amount. Quotes similar to this one are common with home mortgages. The interest rate quotation in this example requires the borrower to pay two points to the lender up front and repay the loan later with 11 percent interest.

What rate would you actually be paying here?