Prepare your case analysis in an MS PowerPoint presentation.

The new revenue recognition standard issued by the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) will call for major changes in the way companies in the airline industry recognize revenue. Airlines may have to change how they account for loyalty status benefits, mileage credits, change fees, and breakage for tickets that expire unused. The American Institute of Certified Public Accountants (AICPA) has formed an airlines task force to address implementation issues of the new standard for the airline industry. Assume that you have been called upon to present an analysis of the impact of the new standard on JetBlue. Refer to JetBlue’s (ticker symbol: JBLU) current/most recent financial statements (10-K) and the accompanying notes to answer the following questions. The current/most recent financial statement can be found on https://www.sec.gov/edgar/searchedgar/companysearch.html. Search for the company in the ‘Fast Search’ box by using the ticker symbol provided above. In the list of results, find the latest filing labeled 10-K and select the ‘Documents’ link. On the next page, select the document of type ’10-K’ to open it. Provide an overview of JetBlue’s current fare structures and revenue sources. For each of the following revenue categories, describe the current accounting, the likely changes (if any) that the new revenue recognition standard will require, and the potential impact of those changes on patterns of revenue recognition. Flight Transportation (for tickets used and for ticket breakage) Loyalty Program Ancillary Services and Other Revenue Identify any areas that will require more discretion and judgment and specify why.

You are employed in a large accounting firm which specialises in preparing general purpose financial reports for large companies that are listed on the Australian Securities Exchange (ASX). As the training manager, one of your key tasks is to prepare a regular newsletter for staff involved in the preparation of the above financial reports. The purpose of the newsletter is to keep staff updated on the latest financial reporting news, alerting staff of changes and developments that may impact their work, and provide enough information to staff to satisfy the following:

For staff to understand the nature of the news / change / development and its potential impact (so staff can decide whether they need to investigate further given the nature of their own work);

Provide directions to staff of where they can access further information on the news / change / development if they wish to (including website links where appropriate).

Required:

Prepare a 2 page newsletter that identifies and summarises changes / developments and news in the financial reporting environment for the period from 1 May 2018 to 31 July 2018.

6 local (Australian news and 6 international news. each news with the link) news should be only regarding changes and Amendments in accounting standards.

can take only from folloeing websites

a) Websites such as those of:

Australian Accounting Standards Board

Financial Reporting Council

Australian Securities and Investment Commission

Australian Securities Exchange

International Federation of Accountants

Chartered Accountants Australia and New Zealand

CPA Australia

International Accounting Standards Board

Websites of large accounting firms

PLEASE ANSWER ASAP. REMINDER 02

PLEASE ANSWE AT YOUR EARLIEST. REMINDER 03. I NEED THE ANSWER URGENTLY.

Family Medical Care (FMC) is a family medical practice with 8 physicians, a nursing staff of 10 to 12 nurses, and an administrative staff that varies from 6 to 9 personnel. Rajat Patel, the chief physician at FMC, is interested in studying the efficiency of the practice as a basis to set some benchmarks for further improvement, for rewarding his staff, and for comparing the efficiency of the FMC practice to other family medical practices. He is able to get comparable data for other practices from industry sources. So that the data are consistent with the industry sources, Patel has asked Marin & Associates, his accounting firm, to develop a set of productivity measures that would satisfy this requirement. Upon investigation, Joseph Marin finds that the measures to be used are the partial financial and operational productivity measures as defined in the chapter. The following information is for the last 2 years for the FMC practice:

Required:

1. Compute the partial financial productivity ratios for nursing and administrative support for the current and prior year.

2. Separate the change in the partial financial productivity ratio from the prior year to the current year into productivity changes, input price changes, and output changes.

(For all requirements, round your answers to 4 decimal places. Negative values should be indicated by a minus sign.)

Mijka Company was started on January 1, 2018. During 2018, the company experienced the following three accounting events: (1) earned cash revenues of $31,600, (2) paid cash expenses of $14,200, and (3) paid a $2,500 cash dividend to its stockholders. These were the only events that affected the company during 2018.

Required

Record the effects of each accounting event under the appropriate general ledger account headings.

Prepare an income statement, statement of changes in stockholders’ equity, and a balance sheet dated December 31, 2018, for Mijka Company.

Complete this question by entering your answers in the tabs below.

Req A

Prepare an income statement dated December 31, 2018, for Mijka Company.

Prepare a statement of changes in stockholders’ equity dated December 31, 2018, for Mijka Company.

Prepare a balance sheet dated December 31, 2018, for Mijka Company.

Typewritten answers, please, no handwritten answers. Thank you.

Question 3: Woo Ltd. recently conducted an extensive review of its accounting and reporting policies. The following accounting changes are an outgrowth of that review: 1. Woo acquired a machine at a cost of $400,000 in 2016. The machine has been depreciated on a straight-line basis with no residual value since it was acquired. During 2019, it was decided that the benefits from the machine would be consumed over a total of 13 years rather than the 20-year useful life now being used to depreciate its cost. 2. At the beginning of 2019, Woo changed its method of valuing inventory from the FIFO cost method to the weighted-average cost method. At December 31, 2018 and 2017, Woo’s inventories were as follow: 2018 2017 On a FIFO cost basis $560,000 $540,000 On a weighted-average cost basis $500,000 $490,000 3. Woo‘s income tax rate is 20%. 4. Woo reports net income for 2019 and 2018 for the following amounts: 2019 2018 Net income $840,000 $900,000 5. The retained earnings of Woo as at December 31, 2018 and 2017 before adjusting the effect from the changes in inventory valuation method are as follow: 2018 2017 Retain earnings $3,200,000 $2,800,000 6. Dividends declared during 2019 and 2018 were $100,000 and $500,000, respectively. Required: a. Prepare the journal entries needed in 2019 related to each change. [10 marks] b. Prepare the statements of changes in equity (in part) for the year ended at 31 December 2019 after the adjustments (including comparative figure for 2018) in accordance with HKAS 8. [10 marks]

Writing Assignment is to develop marketing mix strategies to ensure a value offering for my the target market "Kids and kids grown up futuristic fantasy Park" service for Walt Disney Need to answer the below questions any input will be appreciate

Offering. Describe your product or service offering as it is currently in terms of features and benefits, price and the total cost of ownership as discussed in the week's readings. Is it more product dominant or service dominant? What are the tangible and intangible aspects?

Type of consumer offering. Based on the four categories of type of offerings discussed in course content, describe the category in which your product or service offering belongs. Based on your new target market, would that category of the offering change and if so, how? How would it change the marketing strategy?

Product line extensions or new product development. Should the current product or service be modified to more fully meet the needs of your new target market? Would the changes constitute a new product line, a product line extension or a new product? If no product changes are needed, how does the same product or service meet the need of your target market differently than current customers? Would the product line extension or new product allow the offering to occupy uncontested space in the perceptual map for the target market as covered in thr previous paper?

Product lifecycle. In which stage of the product lifecycle is your product or service offering now? Would the changes described in number 3 above change the lifecycle stage and if so how? What would this mean to the lifecycle marketing strategy?

Problem 1: For all of the following problems, imagine a crane that is lifting a weight of mass m through a height h at constant speed, and consider the following three choices of system:

(1) system is the weight only; (2) system is the weight and the earth; (3) system is the crane only.

For each of these choices, and in this order, what is the net work done on the system by the external forces (Wext,sys) in the process considered?

(a) (1) 0; (2) mgh; (3) −mgh

(b) (1) mgh; (2) 0; (3) −mgh

(c) (1) −mgh; (2) mgh; (3) 0

(d) (1) 0; (2) mgh; (3) 0

Problem 2: For system (1) (weight only), which of the following is a correct statement of the energy changes going on inside the system during the process described?

(a) ∆Esource + ∆Ediss = −mgh

(b) ∆U G = mgh

(c) ∆K = 0

(d) ∆Ediss = mgh

Problem 3: For system (2) (weight and earth), which of the following is a correct statement of the energy changes going on inside the system during the process described?

(a) ∆Esource + ∆Ediss = −mgh

(b) ∆U G = mgh

(c) ∆K = 0

(d) ∆Ediss = mgh

Problem 4: For system (3) (crane only), which of the following is a correct statement of the energy changes going on inside the system during the process described?

(a) ∆Esource + ∆Ediss = −mgh

(b) ∆U G = mgh

(c) ∆K = 0

(d) ∆Ediss = mgh

Problem 5: If it takes a time ∆t to raise the weight through the height h, what is the power output of the crane for that process?

(a) mg (b) mgh (c) mgh/∆t (d) 0

Conch Republic Electronics Part 1

Conch Republic Electronics is a midsized electronics manufacturer located in Key West, Florida. The company president is Shelley Couts, who inherited the company. When it was founded over 70 years ago, the company originally repaired radios and other household appliances. Over the years, the company expanded into manufacturing and is now a reputable manufacturer of various electronic items. Jay McCanless, a recent MBA graduate, has been hired by the company's finance department.

One of the major revenue-producing items manufactured by Conch Republic is a smart phone. Conch Republic currently has one smart phone model on the market, and sales have been excellent. The smart phone is a unique item in that it comes in a variety of tropical colors and is preprogrammed to play Jimmy Buffett music. However, as with any electronic item, technology changes rapidly, and the current smart phone has limited features in comparison with newer models. Conch Republic spent $750,000 to develop a prototype for a new smart phone that has all the features of the existing smart phone but adds new features such as WiFi tethering. The company has spent a further $200,000 for a marketing study to determine the expected sales figures for the new smart phone.

Conch Republic can manufacture the new smart phones for $215 each in variable costs. Fixed costs for the operation are estimated to run $6.1 million per year. The estimated sales volume is 155,000, 165,000, 125,000, 95,000, and 75,000 per year for the next five years, respectively. The unit price of the new smart phone will be $520. The necessary equipment can be purchased for $40.5 million and will be depreciated on a seven-year MACRS schedule. It is believed the value of the equipment in five years will be $6.1 million.

As previously stated, Conch Republic currently manufactures a smart phone. Production of the existing model is expected to be terminated in two years. If Conch Republic does not introduce the new smart phone, sales will be 95,000 units and 65,000 units for the next two years, respectively. The price of the existing smart phone is $380 per unit, with variable costs of $145 each and fixed costs of $4.3 million per year. If Conch Republic does introduce the new smart phone, sales of the existing smart phone will fall by 30,000 units per year, and the price of the existing units will have to be lowered to $210 each. Net working capital for the smart phones will be 20 percent of sales and will occur with the timing of the cash flows for the year; for example, there is no initial outlay for NWC, but changes in NWC will first occur in Year 1 with the first year's sales. Conch Republic has a 35 percent corporate tax rate and a required return of 12 percent.

Shelley has asked Jay to prepare a report that answers the following questions.

Conch Republic Electronics Part 2

Shelley Couts, the owner of Conch Republic Electronics, had received the capital budgeting analysis from Jay McCanless for the new smart phone the company is considering. Shelley was pleased with the results, but she still had concerns about the new smart phone. Conch Republic had used a small market research firm for the past 20 years, but recently the founder of that firm retired. Because of this, she was not convinced the sales projections presented by the market research firm were entirely accurate. Additionally, because of rapid changes in technology, she was concerned that a competitor could enter the market. This would likely force Conch Republic to lower the sales price of its new smart phone. For these reasons, she has asked Jay to analyze how changes in the price of the new smart phone and changes in the quantity sold will affect the NPV of the project.

Shelley has asked Jay to prepare a memo answering the following questions.

QUESTIONS

1.What is the payback period of the project?

2.What is the profitability index of the project?

3.What is the IRR of the project?

4.What is the NPV of the project?

5.How sensitive is the NPV to changes in the price of the new smart phone?

6.How sensitive is the NPV to changes in the quantity sold of the new smart phone?

PLEASE ATTATCH EXCEL FILE FOR ANSWER THANK YOU!!!!!

A study shows that the amount of time spent by millennials playing video games is 22.6 hours a month, with a standard deviation of 6.1 hours. A bright UWI stats student has doubts about the study’s results. She believes that they actually spend more time. The student tries to resolve her doubts, and collects a random sample of 60 millennials, asking them to keep a daily log of their video game playing habits. Millennials in the sample played an average of 24.2 hours per month. (a) If the null hypothesis is true, describe the sampling distribution of the mean number of hours spent playing video games. [5 marks] (b) Calculate the probability of randomly choosing a sample in which the average number of hours of video games played was 24.2 or more. [5 marks] (c) No hard and fast rule exists which divides the boundary between p-values for which we reject the null and those for which we feel the null is plausible. However p = 0.05 and p = Xi ~ Poisson : e?(2? ) (2?) X X ! , X = 0,1,2,… X 2 0.01 are two commonly used thresholds. Under these thresholds, should the student reject the null hypothesis? [5 marks] (d) Suppose the student doubted the study’s findings but had no prior expectation of whether they were too high or too low. Perhaps she should determine the probability of randomly choosing a sample in which the average number of hours spent playing video games was as extreme or more extreme that 24.2 hours. Should she reject the null hypothesis in this case? [5 marks] (e) Would a larger sample with the same mean of 24.2 have provided stronger evidence of a difference from the original study’s mean? Explain. [5 marks]

REQUIREMENTS:

1. Write a function that matches the following declaration:

   int InRectangle( float pt[2], float rect[4] );

2. Argument pt[2] defines a point on the plane: pt[0] is the x-coordinate, pt[1] is the y-coordinate.
3. Argument rect[4] defines a rectangle on the same plane. rect[0] and rect[1] define the x- and y- cordinates respectively of one corner of the rectangle. rect[2] and rect[3] define the opposite corner.
4. Coordinates may be any valid floating point value, including negative values.
5. The function returns int 0 (false) for any point that lies outside the rectangle, and 1 (true) for any other point (i.e. points inside and on the boundary of the rectangle).

TESTS:

1. // declaration of function to test
2. int InRectangle( float pt[2], float rect[4] );
3. int main( int argc, char* argv[] )
4. {
5. // define a rectangle from (1,1) to (2,2)
6. float rect[4] = {1.0, 1.0, 2.0, 2.0 };
7. // define a point that is inside the rectangle
8. float p_in[2] = { 1.5, 1.5 };
9. // define a point that is outside the rectangle
10. float p_out[2] = {2.5, 0.5};
11. // define a point that is on the edge of the rectangle
12. float p_edge[2] = {1.0, 1.0};
13. // InRectangle() should return 0 (false) for points that are NOT in
14. // the rectangle, and non-zero (true) for points that are in the
15. // rectangle. Points on the edge are considered *in* the rectangle.
16. // test 1
17. if( InRectangle( p_in, rect ) == 0 )
18. {
19. puts( "error: should return true for p_in." );
20. return 1; // indicate error
21. }
22. // test 2
23. if( InRectangle( p_out, rect ) != 0 )
24. {
25. puts( "error: should return false for p_out." );
26. return 1; // indicate error
27. }
28. // test 3
29. if( InRectangle( p_edge, rect ) == 0 )
30. {
31. puts( "error: should return true for p_edge." );
32. return 1; // indicate error
33. }
34. return 0; // all tests passed
35. }