Parker & Stone, Inc., is looking at setting up a new manufacturing plant in South Park to produce garden tools. The company bought some land six years ago for $5.1 million in anticipation of using it as a warehouse and distribution site, but the company has since decided to rent these facilities from a competitor instead. If the land were sold today, the company would net $5.4 million. The company wants to build its new manufacturing plant on this land; the plant will cost $12.6 million to build, and the site requires $780,000 worth of grading before it is suitable for construction. What is the proper cash flow amount to use as the initial investment in fixed assets when evaluating this project? (Enter your answer as a positive value in dollars, not millions of dollars, e.g., 1,234,567.)

eg Oil Ltd is a regional producer of palm oil in South East Asia. The company exports most of its product to Europe and the Pacific nations.  Veg Oil is considering to secure its supply chain by investing in palm oil plantation in one of the world's main palm oil producing countries - Malaysia and Indonesia. The company's plan to issue bonds and new ordinary shares to raise the money for the investment. Veg Oil estimates the weighted average cost of capital for the project will be at 12%.

The following data are the estimates for the project in these countries.

The existing shareholders voiced their concerns on issues related to practices in the palm oil plantation in the two countries. Their concern are largely influenced by an article by National Geography. The board of directors of the company also concern on how the investors react on if this project goes through.

Required

Evaluate the proposal. Your answer should include the financial and non-financial factors.

The South Dakota Department of Game and Fish (SDDGF) wants to lengthen the pheasant-hunting season to bring in more tourist revenue. SDDGF’s thinking is that most pheasants are killed during the first 2 weeks of the season; therefore, a longer season will not deplete the bird population. Using sample data from all past hunting seasons, Rodney Ringneck, the SDDGF’s data analyst, regresses the number of birds surviving the season on the length in days in the season.

He finds: Y=547,000-214X; s.e._b = 415; R² = .15; n = 35.

(a) Interpret the intercept and slope, test the slope for significance, and interpret the R-squared.

(b) Predict how many birds will survive if the season is 60 days long.

(c) Is SDDGF's thinking correct (that a longer season will not significantly deplete the bird population)?

How would I show regression in Excel using the data analysis tool?

Gold Nest Company of Guandong, China, is a family-owned enterprise that makes birdcages for the South China market. The company sells its birdcages through an extensive network of street vendors who receive commissions on their sales. The company uses a job-order costing system in which overhead is applied to jobs on the basis of direct labor cost. Its predetermined overhead rate is based on a cost formula that estimated $330,000 of manufacturing overhead for an estimated activity level of $200,000 direct labor dollars. At the beginning of the year, the inventory balances were as follows: Raw materials $ 25,000 Work in process $ 10,000 Finished goods $ 40,000 During the year, the following transactions were completed: Raw materials purchased on account, $275,000. Raw materials used in production, $280,000 (materials costing $220,000 were charged directly to jobs; the remaining materials were indirect). Costs for employee services were incurred as follows: Direct labor $ 180,000 Indirect labor $ 72,000 Sales commissions $ 63,000 Administrative salaries $ 90,000 Rent for the year was $18,000 ($13,000 of this amount related to factory operations, and the remainder related to selling and administrative activities). Utility costs incurred in the factory, $57,000. Advertising costs incurred, $140,000. Depreciation recorded on equipment, $100,000. ($88,000 of this amount related to equipment used in factory operations; the remaining $12,000 related to equipment used in selling and administrative activities.) Manufacturing overhead cost was applied to jobs, $ ? . Goods that had cost $675,000 to manufacture according to their job cost sheets were completed. Sales for the year (all paid in cash) totaled $1,250,000. The total cost to manufacture these goods according to their job cost sheets was $700,000. Required: 1. Prepare journal entries to record the transactions for the year. 2. Prepare T-accounts for each inventory account, Manufacturing Overhead, and Cost of Goods Sold. Post relevant data from your journal entries to these T-accounts (don’t forget to enter the beginning balances in your inventory accounts). 3A. Is Manufacturing Overhead underapplied or overapplied for the year? 3B. Prepare a journal entry to close any balance in the Manufacturing Overhead account to Cost of Goods Sold. 4. Prepare an income statement for the year. (All of the information needed for the income statement is available in the journal entries and T-accounts you have prepared.

Gold Nest Company of Guandong, China, is a family-owned enterprise that makes birdcages for the South China market. The company sells its birdcages through an extensive network of street vendors who receive commissions on their sales.

The company uses a job-order costing system in which overhead is applied to jobs on the basis of direct labor cost. Its predetermined overhead rate is based on a cost formula that estimated $85,500 of manufacturing overhead for an estimated activity level of $45,000 direct labor dollars. At the beginning of the year, the inventory balances were as follows:

During the year, the following transactions were completed:

1. Raw materials purchased on account, $168,000.
2. Raw materials used in production, $144,000 (materials costing $125,000 were charged directly to jobs; the remaining materials were indirect).
3. Costs for employee services were incurred as follows:

1. Rent for the year was $18,200 ($13,800 of this amount related to factory operations, and the remainder related to selling and administrative activities).
2. Utility costs incurred in the factory, $12,000.
3. Advertising costs incurred, $15,000.
4. Depreciation recorded on equipment, $23,000. ($15,000 of this amount related to equipment used in factory operations; the remaining $8,000 related to equipment used in selling and administrative activities.)
5. Manufacturing overhead cost was applied to jobs, $ ? .
6. Goods that had cost $228,000 to manufacture according to their job cost sheets were completed.
7. Sales for the year (all paid in cash) totaled $512,000. The total cost to manufacture these goods according to their job cost sheets was $215,000.

Required:

1. Prepare journal entries to record the transactions for the year.

2. Prepare T-accounts for each inventory account, Manufacturing Overhead, and Cost of Goods Sold. Post relevant data from your journal entries to these T-accounts (don’t forget to enter the beginning balances in your inventory accounts).

3A. Is Manufacturing Overhead underapplied or overapplied for the year?

3B. Prepare a journal entry to close any balance in the Manufacturing Overhead account to Cost of Goods Sold.

4. Prepare an income statement for the year. All of the information needed for the income statement is available in the journal entries and T-accounts you have prepared.

The Hill of Tara is located in south-central Meath not far from Dublin, Ireland. Tara is of great cultural and archaeological importance, since it is by legend the seat of the ancient high kings of Ireland. Magnetic surveying is one technique used by archaeologists to determine anomalies arising from variation in magnetic susceptibility. Unusual changes in magnetic susceptibility might (or might not) indicate an important archaeological discovery. Let x be a random variable that represents a magnetic susceptibility (MS) reading for a randomly chosen site on the Hill of Tara. A random sample of 120 sites gave the readings shown.
Source: Tara: An Archaeological Survey, C. Newman, Royal Irish Academy, Dublin.

Approx. Magnetic SusceptibilityEstimated Probability50.35150.05250.05350.52450.03Approx. Magnetic Susceptibility515253545Estimated Probability0.350.050.050.520.03

(a) Find the expected value of the magnetic susceptibility, to one decimal place.
(b) Calculate the standard deviation of the discrete probability distribution to two decimal places.

n 1990, the average student at a large university in the south smokes 8.3 cigarettes per day. Due to recent efforts and policy implementations related to smoking, a director of the student health center wishes to determine whether the incidence of cigarette smoking has decreased. She selects 30 students randomly and found a mean of 7.6 with a standard deviation of 1. Use the .10 level of significance to answer the research question.

Null and Alternative Hypothesis - H₀: ?>8.3; H₁: ?<8.3

Test Statistic -3.83

Critical Value -1.31

4. What decision should be made about the null hypothesis?

In 1990, the average student at a large university in the south smokes 8.3 cigarettes per day. Due to recent efforts and policy implementations related to smoking, a director of the student health center wishes to determine whether the incidence of cigarette smoking has decreased. She selects 30 students randomly and found a mean of 7.6 with a standard deviation of 1. Use the .10 level of significance to answer the research question.

4. What decision should be made about the null hypothesis?

6. What final conclusion can be made within the context of this example?

Using the South University Online Library or the Internet, research database security and UML.

Based on your research and readings for the week, respond to the following discussion topics.

• Often, systems have only one level of security when it comes to databases. Imagine that someone is trying to add a name (which should be composed only of letters) to a database. The user mistakenly hits a number, and the system rejects the entry. Such security can be implemented at the database management system (DBMS) or the application level. Where would you apply security? Justify your choice.
• What are some alternative practices or standards of utilizing UML for the visual representation of systems? When would you use UML over other standards? When are other standards preferable?

1. Gifblaar is a small South African shrub and one of the most poisonous plants known because it contains fluoroacetic acid (FCH₂COOH), which has a pK_a of 2.59. Calculate the concentration of fluoroacetic acid in a solution that has the same pH as a 0.00745 M solution of HCl.

2. The leaves of the rhubarb plant contain high concentrations of diprotic oxalic acid (HOOCCOOH) and must be removed before the stems are used to make rhubarb pie. If pK_a1 = 1.23 and pK_a2 = 4.19, what is the pH of a 0.0327 M solution of oxalic acid?