List five disadvantages of making an S election. ​(Select all that​ apply.)

A. An S corporation is subject to the personal holding company tax or the accumulated earnings tax if they elect to have a​ year-end that is not a calendar year end.

B. Allocation of ordinary income or loss and the separately stated items is based on the stock owned on each day of the tax year. Special allocations of particular items are not​ permitted, as they are in a partnership.

C. Dividends received by the S corporation are not eligible for the​ dividends-received deduction, as is the case for a C corporation.

D. A C corporation is treated as a separate tax entity from its​ shareholders, thereby permitting its first​ $50,000 of income to be taxed at a​ 15% marginal rate instead of the​ shareholder's marginal rate.

E. S corporations are subject to an excess net passive income tax and a​ built-in gains tax. Partnerships are not subject to either of these taxes.

F. The S​ corporation's earnings are taxed to the shareholders even though they are not distributed. This treatment may require the corporation to make distributions or salary payments so the shareholder can pay taxes owed on the S​ corporation's earnings.

G. The S​ corporation's earnings are taxed to the shareholders when they are distributed. This treatment means the S corporation might not distribute enough cash and then become subject to the accumulated earnings tax

H. An S corporation is not restricted in the number of shareholders it can have and the capital structure it can​ use, except at least one shareholder must be an individual. Partnerships and C corporations are not so restricted.

Please choose only five correct answers

MidWest Amusements is in the process of reviewing 10 proposals for new rides at its theme parks in cities scattered throughout the American heartland. The company’s only experienced safety engineer must carefully review plans and monitor the construction of all new rides. However, she is only available to work on new rides for 1,479 hours during the year. The net present values and the amount of safety engineer time required for the proposed rides are listed below:

Required:

1. Which of the proposed rides should the company build this year? (Note: The incremental profit of a long-term project such as constructing a new ride is its net present value.) (You may select more than one answer. Single click the box with a check mark for correct answers and double click to empty the box for the wrong answers.)

2. What would be the total net present value of the rides built under your plan?

A larger and more modern main post office is to be constructed at a new location in​ Davis, California. Growing suburbs caused a shift in the population density from where it was 40 years​ ago, when the current facility was built. Annette​ Werk, the​ postmaster, asked her assistants to draw a grid map of the seven points where mail is picked up and delivered in bulk. The coordinates and trips per day to and from the seven mail source points and the current main post​ office, M, are shown in the following table. M will continue to act as a mail source point after relocation.  

a. Calculate the center of gravity as a possible location for the new facility. ​(Enter your responses rounded to the nearest whole​ number.)

The center of gravity​ "X" coordinate​ =

The center of gravity​ "Y" coordinate​ =

b. Compare the​ load-distance scores for the location in part​ (a) and the current​ location, using rectilinear distance. ​(Round all intermediate calculations to the nearest whole​ number.)

The​ load-distance score to​ "M" is

​ (Enter your response as an​ integer.)

The​ load-distance score to the center of gravity is

​(Enter your response rounded to the nearest whole​ number.)

Q1) Discuss the top-down and the bottom-up digital design methodologies?

Q2) Explain the advantages and disadvantages of FPGAs compared to ASICs?

Q3) Explain the benefits of hierarchical design methodology in Verilog HDL?

Q4) Discuss the tradeoffs between PLDs and FPGAs devices?

Q5) Discuss the advantages and disadvantages of HDL modeling using built-in primitives and User Defined Primitives (UDPs)?

Q6) Discuss the tradeoffs between schematic-based design and HDL-based design?

Q7) Discuss the tradeoffs between PLDs and ASIC devices?

Q8) Discuss the advantages of using Electronic Design Automation tools in the hardware design flow?

Q9) Explain why UDPs are not always the appropriate method to design a block and sometimes it is easier to design blocks as a module?

Q10) List Five Verilog Gate Primitives?

Q11) Write a 6-inputs “NOR” gate using Verilog primitives?

Q12) Why it is important to decide whether a functional block should be described as a UDP or as a module?

Q13) Explain why it is important that the table of a UDP cover all input combinations?

Q14) Explain the advantages and disadvantages of FPGAs compared to Standard cells?

Q15) What are the advantages of HDL-based design methodologies over traditional methodologies such as schematic-based design for hardware design?

Q16) What is the effect of the delay on the output and how to deal with it?

Q17) Verilog is able to model a design at different levels of abstraction, explain the benefits of using behavior modeling to model a circuit compared to other modeling approaches such as switch level modeling or structural modeling using primitives?

A2_1 Function and modular

a) Write a module fun_math.py that contains three functions:

cal_factorial(x) – receives a positive integer “x” and returns the factorial of that number.

list_multiples(number, length) – takes a non-negative integer “number” and a positive integer “length”, and returns a list of multiples of “number” up to “length”. For instance (2,3) should return [2,4,6], and (7,5) should return [7,14,21,28,35].

find_max(a_list) – takes a list of integers and returns the largest number.

Note that no built-in functions can be used in this module (len( ), print(), and range( ) are exceptions).

b) Write a program A2.py that contains a main() function and one instruction that calls the main() function in the execution section of the program.

Upon execution, this program prints the following options on the screen:

  Please choose your task:

1 – calculate factorial

2 – generate a list of multiples

3 – find max number in a list

Once the user enters their choice of task, the program will prompt a message that asks them to input the argument(s) for each function. For instance, if the user option is 2, the program will print “Please enter a non-negative number and a length: ”. The program then computes the task by calling a function in the fun_math.py module and prints the result on the screen.

Your program should also catch exceptions on unexpected inputs. When an unexpected input is entered, prompt the ask-for-input message again.

A2_2 Testing and tracing

Write the testing code in the fun_math.py module. Provide five testing cases for each function. Debug your code using tracing before you submit.

Spicewood Stables Inc. was established in Austin, Texas, on April 1, 2019. The company provides stables, care for animals and grounds for riding and showing horses. The following transactions are provided for your review:

1. Received contributions from five investors of $50,000 in cash ($10,000 each), building (valued at $100,000), land (valued at $60,000) and supplies (valued at $2,000). Issued stock (without paid-in capital).
2. Built a small barn for $42,000. The company paid half the amount in cash on April 1, 2019 and signed a three-year note payable for the balance.
3. Provided $15,260 in animal care services for customers, all on credit.
4. Rented stables to customers for April, received cash of $13,200.
5. Received from a customer $1,500 in cash to board her horse in May, June and July.
6. Purchased supplies on account for $3,210 to be used in the summer.
7. Paid $840 in cash for water utilities incurred in the month.
8. Paid $1,700 in accounts payable for previous purchases.
1. Received $1,000 in cash from customers on accounts receivable.
10. Paid $4,000 in cash for wages to employees who worked during the month.
11. At the end of the month, purchased a two-year insurance policy for $3,600 cash.
50. Received an electric utility bill for $1,200 for usage in April; the bill will be paid next month.
1000. Declared and paid $100 cash dividend to each of the five investors at the end of the month.

• Record in the T-accounts the effects of each transaction for Spicewood Stables in April 2019, referring each transaction in the accounts with the transaction letter. Compute and show the unadjusted ending balances in the T-accounts.

Problem 3: Minimum

In this problem, we will write a function to find the smallest element of a list. We are, in a sense, reinventing the wheel since the min() function already performs this exact task. However, the purpose of this exercise is to have you think through the logic of how such a function would be implemented from scratch.

Define a function named minimum(). The function should accept a single parameter named x, which is expected to be a list of elements of the same type. The function should return the smallest element of x. The function should work on lists of integers, floats, and strings. In each case, the "smallest" element is defined as the one with the lowest ranking with respect to the < comparison operator. For strings, this should yield the earliest string when ordered alphabetically.

The function should not print anything. It should not create any new lists, and should involve only one loop.

Furthermore, this function should not make use of ANY built-in Python functions other than range() and len(). No credit will be awarded for solutions that use the min() function.

We will now test the minimum() function. Create a new code cell to perform the steps below. Create three lists as shown below:

list1 = [9.8, 7.4, 5.6, 4.8, 4.8, 5.3, 4.1, 9.6, 5.4]

list2 = [3.4, 7.6, 8.7, 7.5, 9.8, 7.5, 6.7, 8.7, 8.4]

list3 = ['St. Louis', 'Kansas City', 'Chicago', 'Little Rock', 'Omaha']

Use the minimum() function to calculate the minimum of each of these lists, printing the results

Complete the Python function called 'greetings(time)' that accepts a time in "HH:MM" format as a string. The function should return a greeting message based on the hour given in the time object as follow:

If the time is before noon: 'Good Morning.', if it is in the afternoon: 'Good Day.'

Please use the following template for your python script to define the greetings() function and name it as mt_q3.py. Replace the place holder [seneca_id] with your Seneca email user name. You are allowed to use any built-in functions in the greetings() function.

#!/usr/bin/env python3

# program: mt_q3.py

# author_id: [seneca_id]

def greetings(time):
    greeting_message = ''
    # put code below to set the appropriate greeting message based on the time of the day
    # before noon: Good Morning.
    # after noon: Good Day.

    return greeting_message

if __name__ == '__main__':
    time = input('What is the time in HH:MM? ')
    print('Hello,',greetings(time))

Note: In the output of the following sample run, bold face characters in red color are typed in by user on the keyboard.
Sample run of the mt_q3.py script:

[rchan@centos7 mt_test]$ python3 mt_q3.py
What is the time in HH:MM? 00:01
Hello, Good Morning.
[rchan@centos7 mt_test]$ python3 mt_q3.py
What is the time in HH:MM? 11:59
Hello, Good Morning.
[rchan@centos7 mt_test]$ python3 mt_q3.py
What is the time in HH:MM? 12:00
Hello, Good Day.
[rchan@centos7 mt_test]$ python3 mt_q3.py
What is the time in HH:MM? 23:59
Hello, Good Day.

Marketing Scenario

You are the director of marketing for a company based out of Chicago IL and your firm sells custom-built athletic braces for college and pro athletes. The company wants to expand your customer base into senior citizens and begins to design and sell a new knee brace that will help older folks.

1. The new brace goes on sale JULY 1st 2020. Your company advertises on social media, their website, and senior citizens can buy the brace at local retailers like Target or Wal-Mart. The prices range from $19.99 to $34.99

2. Your company's key marketing message during the product launch is this: "Golden Brace is made for seniors who need additional support to stay active! We care about you!"

3. On September 1st 2020, your social media platform is flooded with complaints that the brace is starting to shred or fall apart after repeated use. Thankfully no person has been injured but a few customers are upset and they are sounding off.

4. Your boss tells you that they were aware of a possible manufacturing defect but decided to let it go. In addition, you are told that the marketing for the brace never stated that it should be worn all the time...only when senior citizens were choosing to be active.

5. Your boss finally tells you that it is YOUR JOB to find a solution. If not, you may be replaced.

So....

1. What is your DETAILED solution to the problem?

2. What is ethically wrong in this scenario?

The Zambian Government has embarked on various developmental projects throughout the country. The
projects include Water and Sanitation, Roads, Schools and Hospitals. Private companies have also invested
in shopping malls in various parts of the country. This has resulted in a boost for the construction industry.
a. Discuss why there is an increase in the use of steel as compared to concrete in most of the building
works around the country under construction.
b. Consider the iron value chain from material extraction to disposal, at what point according to your
assessment is the most energy used? As a design engineer, at what stage do you think is your
intervention most important and what role can you play in making iron more sustainable?

c. One of the project which the Government is implementing is the water project in Western Province
of Zambia particularly Mongu District. Two surface concrete reservoirs of 1.5 Mega litres each will
be constructed within the Central Business District (CBD). Since the site is within the CBD, the wall
fence should be built and source of sand for block moulding will come from the same site as the area
is sandy and it is quite large. As a material/site Engineer advice on the type of material, construction
and precaution which should be considered for this project.
d. Some works which have already been completed for the water project especially buildings
constructed of concrete roofing have started leaking after 1 year. What could be the possible causes
of leaking roofs and how can this be sorted out.