Questions of this part analyze the students’ understanding in analyzing the given scenario and practical skills to build Class diagrams studied in chapters 8, 10 and 12 of IT242.

The management of the groceries ordering system would desire to have a database system to keep track of orders, customers, drivers and stores. Read the following paragraph to answer the given questions.

The system maintains four users' information. For each user, the system keeps a unique ID, name, login, password, address, contact number, category (Grocery Owner, admin, customer and driver) and status (approved by admin or not). Each Grocery Owner has an address and name of the store. He can view one or more order also it can manage one or more product. Each order has an order ID, amount to pay, status and rate service. An order can be managed by one grocery owner and one admin. A single order is associated with one or more product. The product details to be stored are reference, quantity and price. A product can be processed by one grocery owner. Each driver can view and change the status of one or more order. An order can be assigned to one driver only. Each customer can make one or more order and fill zero or more complaints. Each complaint has a complaint ID, title, body and date. A complaint can be handled by one admin. Each admin can approve registration of store owners, drivers, and customers. He can view reports about the service ratings.

3.1 Draw a Class diagram for the given database. The diagram must show all classes, relationships between classes, and multiplicities.

Answer

Workshop: SQL Simple Retrieval For this workshop, you are to submit the SQL statements. Do not submit the output produced by running the query. However, you may wish to examine the output to ensure the correctness of the query. When writing a query, do not rely exclusively on the current content of the database. Remember that when working with a real-world company’s database there can be far too many rows to allow you to visually examine the content of a table and validate your query. The following exercises all pertain to the FACULTY table. This table has the following columns: FNO, FNAME, FADDR, FHIRE_DATE, FNUM_DEP, FSALARY, and FDEPT. The table is owned by the user STUDENT.

1. Display the entire FACULTY table.

2. Display all information about any employee whose yearly salary is less than $40000.

3. Display all information about any employee who is employed by the Computer and Information Systems (CIS) Department.

4. Display the department, faculty number, and name of all faculty members.

5. Display the name and date of hire for any faculty member whose department alphabetically precedes THEO.

6. Display the departments to which faculty are assigned. Do not show duplicate values.

7. Display the name and salary of any employee earning less than $36000. Present the result set such that the highest paid employee is listed first, the second highest is listed next, and so on - that is, show the result with salaries in descending sequence.

8. Display the department, employee name, and salary for every employee. The output should be presented such that rows are arranged by salary within department. (Employees assigned to the same department will appear next to each other, but these rows will be sorted by salary.)

11. In the 5-Stage DuPont ROE formula, which of the following is considered a utilization ratio:

a. NI / EBT or the tax burden ratio

b. EBT / EBIT or the interest burden ratio

c. EBIT / Sales or the operating margin

d. Sales / TA or total asset turnover ratio

e. TA / SE or the leverage ratio

12. During lecture and on the lecture slides, we evaluated Vulcan Materials’ operating margin over a full 10 year business cycle. Because Vulcan Materials’ operating margin ________ when economic conditions deteriorate (e.g. during the housing crisis), Vulcan Material’s would best be categorized as a ________.

a. decreases ; cyclical company

b. increases ; cyclical company

c. decreases ; non-cyclical company

d. increases ; non-cyclical company

e. increases ; counter-cyclical company

13. You owe your credit company $25,000 and plan to make no payments on your credit card for 1.0 year. Due to your current credit score, your credit card company charges you an APR of 30.0%. If, however, you took measures to increase your credit score by 100points, your credit card company would instantaneously adjust your APR by 5.0%. How much would you save over 1.0 year if you took actions to increase your credit score?

a. $1,525

b. $1,603

c. $1,677

d. $8,622

e. $8,717

14. You are the beneficiary of a trust set up by your grandparents. You will receive a total of 60 after tax cash flows ($1,000 each) beginning six years from now (T=6) when you turn age 25. These payments are intended to help cover your living expenses over the course of your expected lifetime. Assume the appropriate discount rate is 6.0% per annum. What is the present value of the 60 payments?

a. $11,372

b. $11,393

c. $12,077

d. $12,098

e. $16,667

15. You have $1000 in a savings account today (T=0). Approximately how much longer would it take for your investment to double (i.e. to become worth $2000) if you earned 4.0% on your savings as opposed to 12.0% at the end of every calendar year? Hint: Think Rule of 72.

a. 6 years

b. 8 years

c. 12 years

d. 16 years

e. 18 years

Sing Mask is a local enterprise that manufactures surgical face masks that are sold locally as well as exported to the region. Due to a forecasted surge in demand for the next 3 years, Sing Mask decides to make its operations non-stop with a production line that runs 24 hours a day and everyday throughout the whole year, including public holidays.

Now is the last week of December and you are the Operations Manager overseeing manpower planning. Sing Mask’s Sales Director has provided the following monthly demand (each unit is equivalent to a box of 2000 pieces of face mask) for the next 3 years:

January: 800 units of demand

February: 600 units of demand

March: 800 units of demand

April: 1000 units of demand

May: 1200 units of demand

Jun: 1000 units of demand

July: 1100 units of demand

August: 900 units of demand

September: 800 units of demand

October: 1000 units of demand

November: 700 units of demand

December: 800 units of demand

Assume that demand is 800 units in January each year, demand is 600 units in February each year, etc. Further, demand must be met by the end of a month, e.g., the demand of 800 units must be met by the end of January, the demand of 600 units must be met by the end of February, etc.

Face mask production is relatively a low-technology type of operation and the main costs for the business are the storage cost and manpower cost.

Given its non-stop operation and the need to make manpower planning simpler, Sing Maskoffers its workers 1 month of paid leave for working 11 months consecutively (they will still be given rest days but they cannot take any annual leave). For example, a worker working in the month of January to November will enjoy 1 month paid leave in December. Assume that there are no fires or hires during the three years. Based on the historical data, a worker can produce up to 20 units of face mask in a month and is paid a salary of $1,800 per month.

Storage cost is incurred for any excess units produced that are above the monthly demand and estimated at $120 per unit of production. Any excess inventory at end of the year will be donated to local hospitals as part of Sing Mask’s corporate social responsibility thus there will not be any inventory at the end of December each year.

Question:

Determine an LP model to minimise Sing Maskannual cost (storage and manpower cost) while meeting all monthly demands. List any other assumption(s) you have made in your formulation.

Solve the Linear Program problem by using Microsoft Excel. Please provide answers with screenshots in Excel !!

Described below are six independent and unrelated situations involving accounting changes. Each change occurs during 2018 before any adjusting entries or closing entries were prepared. Assume the tax rate for each company is 40% in all years. Any tax effects should be adjusted through the deferred tax liability account.

1. Fleming Home Products introduced a new line of commercial awnings in 2017 that carry a one-year warranty against manufacturer’s defects. Based on industry experience, warranty costs were expected to approximate 4% of sales. Sales of the awnings in 2017 were $2,800,000. Accordingly, warranty expense and a warranty liability of $112,000 were recorded in 2017. In late 2018, the company’s claims experience was evaluated and it was determined that claims were far fewer than expected: 3% of sales rather than 4%. Sales of the awnings in 2018 were $3,300,000, and warranty expenditures in 2018 totaled $75,075.
2. On December 30, 2014, Rival Industries acquired its office building at a cost of $860,000. It was depreciated on a straight-line basis assuming a useful life of 40 years and no salvage value. However, plans were finalized in 2018 to relocate the company headquarters at the end of 2022. The vacated office building will have a salvage value at that time of $630,000.
3. Hobbs-Barto Merchandising, Inc., changed inventory cost methods to LIFO from FIFO at the end of 2018 for both financial statement and income tax purposes. Under FIFO, the inventory at January 1, 2018, is $620,000.
4. At the beginning of 2015, the Hoffman Group purchased office equipment at a cost of $253,000. Its useful life was estimated to be 10 years with no salvage value. The equipment was depreciated by the sum-of-the-years’-digits method. On January 1, 2018, the company changed to the straight-line method.
5. In November 2016, the State of Minnesota filed suit against Huggins Manufacturing Company, seeking penalties for violations of clean air laws. When the financial statements were issued in 2017, Huggins had not reached a settlement with state authorities, but legal counsel advised Huggins that it was probable the company would have to pay $130,000 in penalties. Accordingly, the following entry was recorded:

Late in 2018, a settlement was reached with state authorities to pay a total of $273,000 in penalties.

6. At the beginning of 2018, Jantzen Specialties, which uses the sum-of-the-years’-digits method, changed to the straight-line method for newly acquired buildings and equipment. The change increased current year net earnings by $368,000.

  Prepare any journal entry necessary as a direct result of the change as well as any adjusting entry for 2018 related to the situation described.

1. Record Journal Entry as direct result of change.

2. Record adjusting entry for change in warranty.

3. as a direct result of the change.

4. Adjusting entry for depreciation.

5. a direct result of the change.

6. adjusting entry for change in inventory cost method.

7. as a direct result of the change.

8. adjusting entry for depreciation.

9. as a direct result of the change.

10. as a direct result of the change.

11. adjusting entry for change in depreciation method from sum-of-the-years'-digits method to straight-line method.

ABC Company sells two types of air conditioner systems – one for commercial use and one for residential use. The following inventory data was collected by the staff in the office of the controller for the first month of the company’s fiscal year.

The controller expects that the market for the commercial air conditioner systems market will decline in upcoming months, putting a downward pressure on future sales and the unit selling price as well.

The controller’s staff developed the following estimates:

Commercial Air Conditioner Systems, Net Realizable Value (per unit) $900

Residential Air Conditioner Systems, Net Realizable Value (per unit)                   $580

The normal profit margin is 16.67% of cost.

The company accounts for inventory using the FIFO cost allocation method and the perpetual system.

Commercial Air Conditioner Systems:

Based on the beginning balance, purchases and sales:

Calculate the ending inventory value at 1/30/18:

Calculate the COGS for the month ended 1/30/18:

        Note: BI + P – COGS = EI is the algebraic framework that can be used to calculate COGS.

Residential Air Conditioner Systems:

Based on the beginning balance, purchases and sales:

Calculate the ending inventory value at 1/30/18:

Calculate the COGS for the month ended 1/30/18:

        Note: BI + P – COGS = EI is the algebraic framework that can be used to calculate COGS.

Determine the dollar amount that management should report on the 1/31/18 balance sheet, after the lower of cost or net realizable value has been applied at the individual product level:

Determine the dollar amount that management should report on the 1/31/18 balance sheet, after the lower of cost or net realizable value has been applied at the major categories level, that is, commercial and residential air conditioning systems are aggregated into a single group:

Using the attached T-account template, prepare the entry or entries required to recognize a write-down of inventory.

1. Choose the false statement:

Group of answer choices

When eukaryotic organisms reproduce from one generation to the next, mutations play a far more important role as a source of genetic variation than does recombination.

One of the trends leading up to the evolution of early eukaryotic cells is a much-expanded genome and a shift from a haploid to a diploid amount of DNA.

The endosymbiotic theory supports the idea that mitochondria and chloroplasts were once free-living prokaryotic cells; this accounts for why these organelles contain DNA organized as a circular loop and ribosomes akin to those found in bacteria.

1b. Choose the false statement:

Group of answer choices

The structure shown demonstrates how the translation stage of gene expression can function as an assembly line to generate lots of protein product quickly.

Bacteria are able to regulate their metabolism by turning genes ON and OFF at the transcriptional level; this affects metabolism by determining the presence or absence of particular mRNAs in the cell.

As evidenced by our much much larger genomes, eukaryotes are much more complex than prokaryotes; a similar trend exists among different eukaryotes, such that the genomes of fruit flies or beetles are considerably smaller than that of more complex organism like humans.

1c. Choose the false statement:

Group of answer choices

The redundant nature of the genetic code implies that in some instances several different amino acids are coded for by the same codon.

Genes can be divided into two groups, those that code for proteins (e.g., structural genes) and regulators, those that control the expression of structural genes.

The karyotype shown belongs to a genetic male.

Robyn meets with Sonia to discuss her needs and interests. Robyn explains to Sonia that it would be really useful if she could get information on Sonia’s health from the health professionals she is seeing. Robyn explains that this information will be kept confidential, and that she will only ask for it with Sonia’s permission. Robyn listens to Sonia’s concerns respectfully, paraphrases them to ensure she has understood, and explains Sonia’s right to privacy.

Sonia tells Robyn that she has just spent four months in hospital. During that time she was made redundant from her job. Sonia is concerned that she will lose her home if she does not get another job soon. She is also worried that the stress will make her unwell again. Robyn realises that she will need to collaborate with other service providers to meet Sonia’s needs.

1.How has Robyn developed and maintained trust and goodwill with Sonia? (Approx. 35 words).

2.How did Robyn maintain Sonia’s confidentiality and privacy? (Approx. 10 words).

3. Give two examples of Sonia’s diverse and multifaceted needs in this situation. (Approx. 15 words).

4. What other service providers should Robyn collaborate with? (Approx. 10 words).

5. How could Robyn provide clear and current information to Sonia? (Approx. 50 words).

6.Give one example of Sonia’s interests and one example of her rights in this situation. (Approx. 25 words).