Emerald Industry Bhd (EM Bhd) is a public listed company established in 2000. The company was incorporated in Malaysia, involved in dairy farming, manufacturing and distributing of dairy products.

The following balances are for the year ended 30 June 2019.

You are required to record all transactions below in the form of journal entry to the related statements and notes to disclose the movement in the company’s property, plant and equipment (if applicable) for the year ended 30 June 2019.

The following notes are related to the balances given above:

The building was revalued for the first time on 1 July 2015 where the revaluation result in a deficit of RM150,000. The remaining useful life of the building for on 1 July 2015 was 25 years. The building was revalued on 1 July 2018 at RM32,500,000.

The land was also revalued for the first time on 1 July 2015 at a surplus. The fair value of the land drop to RM10,000,000 on 30 June 2018, but was never recorded by the company.

The land is not depreciated. The motor vehicles, and fixtures and fittings are depreciated on straight line basis at 10% per annum.

A survey is designed to estimate the proportion of sports utility vehicles (SUVs) being driven in the state of California. A random sample of 500 registrations are selected from a Department of Motor Vehicles database, and 26 are classified as SUVs.

(a)Use a 95% confidence interval to estimate the proportion of sports utility vehicles in California. (Round your answers to three decimal places

(b) How can you estimate the proportion of sports utility vehicles in California with a higher degree of accuracy? (HINT: There are two answers. Select all that apply.)

increase the sample size n increase z_α/2 by decreasing the confidence coefficient conduct a non-random sample increase z_α/2 by increasing the confidence coefficient decrease z_α/2 by increasing the confidence coefficient decrease the sample size n decrease z_α/2 by decreasing the confidence coefficient

Use adventure works 2014 database to solve the following questions in SQL management studio.

1. Create a stored procedure that will receive parameters (all non-nullable fields should be supplied except the primary key which should be auto created still) to add a customer, single email, and single phone. The procedure should run it's code in a transaction and if any part of the add fails then the transaction should rollback.

2. Provide this query from previous assignments written with an isolation level that won't see your procedure transaction above until it's complete. Using joins List the orders customer name, order status, date ordered, count of items on the order, and average quantity ordered where the count of items on the order is greater than 300.

the data tables for second question are: sales.customer, sales.salesOrderHeader, Person.Person, sales.salesOrderDetail

1. For the Dinera Corp. in 2014:
   
   Balance Sheet : Dec 31, 2014 | Dec 31, 2013
   Accounts Payable : 87,000 | 82,600
   Taxes Payable : 2,500 | 15,000
   Short-Term Debt : 20,000 | 20,000
   Long-Term Debt : 100,000 | 100,000
   Common stock ($0.10 par) : 520 | 500
   Additional paid in capital : 32,500 | 40,000
   Retained Earnings : 460,430 | answer
   Treasury Stock, (2000, 1600 shares) :  (15,000)         | (10,000)
   ◊―――――――――――――――――――――――――――――◊
   Income Statement : 2014
   Net sales : 402,800
   Cost of goods sold : 154,200
   Selling and General Expenses : 69,000
   Interest expense : 4,900
   Earnings before Taxes : 174,700
   Provision for Taxes on Income : 32,000
   Net income : 142,700
   ◊―――――――――――――――――――――――――――――◊
   Return on Equity : 0.3289
   
   What were the retained earnings on Dec 31, 2013?

2. For the Bolloh Corp. [E5]:
   
   Consolidated Balance Sheets (in thousands) Dec 31, 2018
   
   Cash and cash equivalents : 157,100
   Receivables, net : 210,400
   Merchandise inventories, net : 253,900
   Deferred income tax asset : 31,500
   Prepaid expenses and other current assets : 42,800
   Total current assets : 695,700
   
   Net property and equipment : 230,800
   Intangible assets, net : 56,300
   Goodwill : 438,300
   Other assets : 75,000
   Total assets : 1,496,100
   
   Accounts payable : 237,800
   Accrued expenses and other current liabilities : 160,800
   Debt maturing within one year : 62,700
   Total current liabilities : 461,300
   
   Long-term debt : 216,400
   Other long-term obligations : 70,200
   
   Common stock : 100
   Additional paid-in capital : 466,500
   Accumulated other comprehensive loss : (10,700)
   Retained earnings : 698,200
   Treasury stock : (406,700)
   Total Staples, Inc. stockholders' equity : 747,400
   
   Noncontrolling interests : 800
   Total stockholders’ equity : 748,200
   Total liabilities and stockholders' equity : 1,496,100
   
   Compute the Net operating assets (NOA).

3. For the Brunkrissla Corp. in 2018:
   Balance Sheet ($000s) : Dec 31, 2018 | Dec 31, 2017 | Average
   ◊――――――――――――――――――――――――――◊
   Cash : $526,800 | 125,000 | 325,900
   Accounts receivable, net : $580,500 | 260,000 | 420,250
   Inventories : $817,000 | 650,000 | 733,500
   Plant and equipment, net : $2,568,700 | 2,466,000 | 2,517,350
   Goodwill : $1,101,900 | 80,000 | 590,950
   Total Assets : $5,594,900 | 3,581,000 | 4,587,950
   ◊――――――――――――――――――――――――――◊
   Accounts payable : $1,064,300 | 526,000 | 795,150
   Federal income tax payable : $80,600 | 50,000 | 65,300
   Short-Term Debt : $75,300 | | 37,650
   Long-Term Debt : $1,419,000 | 1,000,000 | 1,209,500
   Common stock ($0.10 par) : $5,600 | 5,000 | 5,300
   Additional paid in capital : $478,400 | 400,000 | 439,200
   Retained Earnings : $2,627,600 | 1,700,000 | 2,163,800
   Treasury Stock, (2000, 1600 shares) : $(155,900) | (100,000) | 2,825,400
   Total Liabilities and Equities : $5,594,900 | 3,581,000 | 4,587,950
   
   ◊――――――――――――――――――――――――――◊
   Income Statement, Year Ended : Dec 31, 2018
   Net sales : $342,000
   Cost of goods sold : $160,200
   Gross profit : $181,800
   Selling and General Expenses : $75,000
   Earnings from equity affiliates : $
   Operating income : $106,800
   Interest and dividend income : $
   Interest expense : $10,900
   Earnings before Taxes : $95,900
   Income tax expense : $38,000
   Net income : $57,900
   ◊――――――――――――――――――――――――――◊
   What is the Current Ratio for Brunkrissla Corp. on Dec 31, 2018?

4. For the Bryne Corp. in 2018:
   Balance Sheet ($000s) : Dec 31, 2018 | Dec 31, 2017 | Average
   ◊―――――――――――――――――――――――――――――◊
   Cash : $490,000 | 125,000 | 307,500
   Accounts receivable, net : $540,000 | 260,000 | 400,000
   Inventories : $760,000 | 650,000 | 705,000
   Plant and equipment, net : $3,389,500 | 2,466,000 | 2,927,750
   Goodwill : $25,000 | 80,000 | 52,500
   Total Assets : 5,204,500 | 3,581,000 | 4,392,750
   -----------------------------------------------------------------------------
   Accounts payable : $990,000 | 526,000 | 758,000
   Federal income tax payable : $145,000 | 50,000 | 97,500
   Short-Term Debt : $ | |
   Long-Term Debt : $1,320,000 | 1,000,000 | 1,160,000
   Common stock ($0.10 par) : $5,200 | 5,000 | 5,100
   Additional paid in capital : $445,000 | 400,000 | 422,500
   Retained Earnings : $2,444,300 | 1,700,000 | 2,072,150
   Treasury Stock, (2000, 1600 shares) : $(145,000) | (100,000) | (122,500)
   Total Liabilities and Equities : $5,204,500 | 3,581,000 | 4,392,750
   
   -----------------------------------------------------------------------------
   Income Statement Year Ended Dec 31, 2018
   Net sales 3,424,900
   Cost of goods sold 1,590,600
   Gross profit 1,834,300
   Selling and General Expenses 710,000
   Earnings from equity affiliates
   Interest expense 71,500
   Earnings before Taxes 1,052,800
   Income tax expense 339,991
   Net income 712,809
   -----------------------------------------------------------------------------
   How much is the Times interest earned for Bryne Corp. in 2018?

AC312 – Tax Research Memo #2 You provide tax consulting services for Oh Gnome You Didn’t, Inc. (“Gnome”), a C-corporation that designs and constructs whimsical gnome gardens for its clientele. On May 25th, 2018, Gnome acquired substantially all the business assets of an unrelated company named You Better Duck, Inc. (“Duck”). Duck bathed and groomed pet ducks prior to Gnome’s acquisition of its assets. It is well-known that 75% of duck aficionados own a gnome garden because ducks love to quack up at the funny-looking gnomes, so this was a very strategic business decision for Gnome. The transition was seamless, and no duck was forced to stay unkempt for a moment. Gnome paid $1,725,000 to acquire Duck’s assets, of which $690,000 was allocated to tangible assets and the remaining $1,035,000 of the purchase price related to Duck’s intangible assets. Your friend Millie who also happens to be Gnome’s CFO has provided the following table for you to reference that itemizes the purchase and computes the 2018 GAAP expense associated with the acquired assets: Asset Description Adjusted Basis Cost Allocation Method – GAAP 2018 GAAP Expense Duck bathing and grooming equipment $690,000 Depreciate over 48 months, beginning with June 2018 $690,000/48 months * 7 months in 2018 = 100,625 3-year exclusive supplier agreement with Ducks ‘R Us 93,000 Amortize over 36 months, beginning with June 2018 $93,000/36 months * 7 months in 2018 = 18,083 Patent for the Clean “Bill” of Health bathing process invented by Donald, Duck’s founder (expires in 16 years) 25,000 Amortize over 192 months, beginning with June 2018 $25,000/192 months * 7 months in 2018 = 911 2-year Employment Agreement with the #1 duck whisperer in the known universe 260,000 Amortize over 24 months, beginning with June 2018 $260,000/24 months * 7 months in 2018 = 75,833 Goodwill 657,000 Not amortizable Not Applicable Total Cost of Acquired Assets $1,725,000 2018 GAAP Depreciation & Amortization Expense for Acquired Assets $195,452 Continued next page… AC312 – Tax Research Memo #2 (continued) Millie would like to know the 2018 tax expense amount that will be reported on Gnome’s income tax return with respect to the acquired assets. She has asked you to compute the allowable 2018 tax depreciation and tax amortization expense amounts and would like you to summarize your results using the partially completed table below. Millie believes that Gnome’s 2018 income tax return is likely to be audited by the IRS, so she has requested you document your findings in a professional tax research memo using proper citations to substantiate your cost allocation method conclusions for each type of asset. Asset Description Adjusted Basis Cost Allocation Method – Tax 2018 Tax Expense Duck bathing and grooming equipment $690,000 3-year exclusive supplier agreement with Ducks ‘R Us 93,000 Patent for the Clean “Bill” of Health bathing process invented by Donald, Duck’s founder (expires in 16 years) 25,000 2-year Employment Agreement with the #1 duck whisperer in the known universe 260,000 Goodwill 657,000 Total Cost of Acquired Assets $1,725,000 2018 Tax Depreciation & Amortization Expense for Acquired Assets $??? Expert Answer

Question 2:

In this part, we will use t-procedures. t-procedures are both confidence intervals and hypothesis tests that

use a t distribution. They are called t-procedures because they rely on a t-test statistic and/or a t-critical

value, so we only need to know the results of a sample in order to perform these procedures for a population

You will use the data file TempSample00-18.

(THIS is Temp sample data)

YEAR,Month,High Temperature

2000,Jan,45

2000,Jan,48

2001,Jan,49

2003,Jan,62

2003,Jan,53

2004,Jan,42

2004,Jan,47

2005,Jan,40

2005,Jan,47

2006,Jan,48

2006,Jan,47

2007,Jan,51

2007,Jan,34

2007,Jan,47

2009,Jan,50

2011,Jan,35

2012,Jan,44

2013,Jan,38

2013,Jan,53

2013,Jan,42

2014,Jan,58

2014,Jan,47

2014,Jan,44

2015,Jan,52

2016,Jan,44

2017,Jan,49

2018,Jan,54

2000,Feb,48

2001,Feb,47

2004,Feb,47

2007,Feb,51

2008,Feb,51

2008,Feb,55

2011,Feb,45

2014,Feb,37

2014,Feb,54

2014,Feb,58

2015,Feb,54

2017,Feb,52

2017,Feb,44

2017,Feb,45

This includes an SRS of daily temperature highs from January and February from the years 2000-2018

(i.e. “recent” highs). The distribution of “recent” daily high temperatures is approximately Normal.

A.

1) Describe the intended population?

2) Describe the sample?

3) Describe the variable of interest?

4) Describe the parameter of interest (in context)?

5) Describe the statistic of interest (in context)? Give a numerical value along with your description.

Round to two decimal places.

B.

1) Check that the conditions for using t-procedures are satisfied. If they are not, discuss whether or not it is reasonable to use t-procedures.

C.

1) What degrees of freedom are needed?

2) What critical value is used to compute a 95% confidence interval?

3) Give the 95% confidence interval. Round to two decimal places.

4) Interpret your 95% confidence interval.

D.

1) Perform a hypothesis test for α = .01. Be sure to interpret your p-value in context.

E.

1) Based on your work in Part B, what would you say about the daily high temperature for “recent” years compared to “historical” years?

Question 2:

In this part, we will use t-procedures. t-procedures are both confidence intervals and hypothesis tests that

use a t distribution. They are called t-procedures because they rely on a t-test statistic and/or a t-critical

value, so we only need to know the results of a sample in order to perform these procedures for a population

You will use the data file TempSample00-18.

(THIS is Temp sample data)

YEAR,Month,High Temperature

2000,Jan,45

2000,Jan,48

2001,Jan,49

2003,Jan,62

2003,Jan,53

2004,Jan,42

2004,Jan,47

2005,Jan,40

2005,Jan,47

2006,Jan,48

2006,Jan,47

2007,Jan,51

2007,Jan,34

2007,Jan,47

2009,Jan,50

2011,Jan,35

2012,Jan,44

2013,Jan,38

2013,Jan,53

2013,Jan,42

2014,Jan,58

2014,Jan,47

2014,Jan,44

2015,Jan,52

2016,Jan,44

2017,Jan,49

2018,Jan,54

2000,Feb,48

2001,Feb,47

2004,Feb,47

2007,Feb,51

2008,Feb,51

2008,Feb,55

2011,Feb,45

2014,Feb,37

2014,Feb,54

2014,Feb,58

2015,Feb,54

2017,Feb,52

2017,Feb,44

2017,Feb,45

This includes an SRS of daily temperature highs from January and February from the years 2000-2018

(i.e. “recent” highs). The distribution of “recent” daily high temperatures is approximately Normal.

A.

1) Describe the intended population?

2) Describe the sample?

3) Describe the variable of interest?

4) Describe the parameter of interest (in context)?

5) Describe the statistic of interest (in context)? Give a numerical value along with your description.

Round to two decimal places.

B.

1) Check that the conditions for using t-procedures are satisfied. If they are not, discuss whether or not it is reasonable to use t-procedures.

C.

1) What degrees of freedom are needed?

2) What critical value is used to compute a 95% confidence interval?

3) Give the 95% confidence interval. Round to two decimal places.

4) Interpret your 95% confidence interval.

D.

1) Perform a hypothesis test for α = .01. Be sure to interpret your p-value in context.

E.

1) Based on your work in Part B, what would you say about the daily high temperature for “recent” years compared to “historical” years?

Case: Civil Defence and Emergency Management
The Ministry of Civil Defence and Emergency Management requires a system to manage emergencies when arise. These emergencies can be caused by one or combination of disasters such as tsunami, earthquake, hurricane, flood, drought etc. To cope with these disasters the ministry maintains records of both the organisations and their people who are capable to aid in these broad areas of disaster by having specific skills and certain levels of competence in those skills. The relationship between people and organisation may change over time and it is important for the ministry to keep track of them.
The country has been divided into a number of regions to help with the disaster management but it must be realised that a disaster can span regions. Naturally regions can be further subdivided into smaller regions so that relief may be more clearly targeted. The ministry is required to keep inventories of all resources (e.g. water, food, helicopter) which could be deployed when needed. Resources could be owned by the ministry; they could also be owned by people or organisation outside the government but deployable by the ministry.
Once an operation is in progress then all events associated with the disaster must be recorded with details, such as when the volcano blows rated at certain danger level under some weather condition. The effects of any action in respond to an event must also be stored so that the entire episode of the disaster can be viewed on a timeline.
1. Draw a logical ERD in crow’s foot notation for the dataset described above.
Please note: all important design decisions and assumptions made must be clearly listed. All entity sets (with specialisation / generalisation as needed), all attributes including primary and foreign keys, and all relationships including cardinalities must be shown as appropriate. Following database design principles, the ERD should not contain redundant entity sets, relationships or attributes.

The minimum word count for any assignment is 2000-2500 words unless it is mentioned otherwise in the assignment instructions or task by task. You could lose marks if you write 10% more or less than this.

Assignments will be reviewed only if they are completed with all the tasks/questions. Please do not send each task/question separately.

All documents will be checked for plagiarism. Any report found to be plagiarised for more than 15% would be rejected immediately.

Make sure to insert correct in-text citations when drafting an assignment and a list of references as per the Harvard Referencing Style is to be provided at the end of the whole assignment. (Not end of each task)

All assignments will be sent for review and until the assignment status shows “Completed”, kindly keep checking for feedback and do the needful accordingly.

Assignments should be saved as: Programme Name _ (Candidate Full Name) _ (Candidate Code)_(Unit Abbreviation). i.e. MBA_ John Smith_00123456_ ABRM

Answer only one part from all of the questions below:

Question 2:

1. Critically discuss financial reporting and analysis. And explain the following:

* The GAAP ( Generally Accepted Accounting Principles)
* The IFRS ( International Financial Reporting Standards)

List the primary additional datatypes used in a spatial database and provide two example queries that can be run against these datatypes.

Explain the differences in data representation between key:value and document databases. In your answer describe the format of a JSON document, and give an example of a query in a document database