PARASITOLOGY QUESTION:

Amoeba case study

Calatagan is a third-class municipality in the province of Batangas, Philippines. It has a total population of 30,500 with a total of 8 barangays. The municipality’s major revenue comes from agriculture and aquaculture. A section of the population is employed in “Ang Pulo,” an island housing a mangrove forest conservation park located in the northeast. Some residents of Calatagan are settled along the major highway that connects it to neighboring municipalities, while some live further inland, usually near farms. Major streets are cemented but small streets are not. Deep well is the main source of water but there is one water distillery station serving three barangays in the municipality. In the summer of 2005, there were 950 cases of a rare eye infection in one barangay that affected residents of different ages. The infection is characterized by severe pain and reddening of the cornea. Antiviral drugs where administered but the patients’ condition did not improve. There were also 1500 reported cases of diarrhea by the RHU. Stool examination results from specimens submitted by patients revealed an increase in WBC count. Strange crystal-like structures were also seen under the microscope in some of the stool specimens. The mayor of Calatagan ordered an immediate investigation of the probable cause of the cases.

Questions to answer:

1. Identify the probable cause of the incidents in Calatagan, Batangas. Justify. (provide references for your answers)

2. What could have been the sources of infection of the residents in Calatagan? Describe the probable mode of infection for each identified cause. Cite examples and references.

3. Briefly provide a possible plan of action on how to control the cases in Calatagan.

With the given information below, how to find the interest cost in year 1,2 and 3?

An investment company is planning to invest by buying over an existing hotel.

Some information concerning their project:

• Land will be purchased for a value of 7.5 millions ;

• A building will be constructed for a total value of 42 millions, estimated value after 10 years : 12 millions ;

• Equipment will be purchased for a value of 12 millions and will be completely depreciated over a period of 8 years ,

• Other investments are estimated to be 4,5 millions and will be completely depreciated after 5 years. This investment includes the purchase of the basic inventories, opening costs, etc…

• Revenues of the first year (365 days in a year) of operations are estimated as follow :

o Rooms division : 198 rooms per day at 500 francs per night

o Restaurant : 260 covers per day at averagely 100 francs per cover

o Breakfast : 150 covers per day at 20 francs each

o Banquet and convention centre : 4 millions

• An annual increase of 2% is expected ;

• The F&B costs are forecasted at 35% of F&B revenue ;

• Salaries and wages, including social charges, are forecasted at 40% of the total revenues ;

• Other operating costs, excepted depreciation costs and interest costs, are forecasted to be 16,000,000, increasing by 2% per year ;

• The income tax rate is of 35%

• The investment expenses are as follow :

o Year -1 : 85%

o Opening : 15%

• This project is financed as follow : 65% by contracting a mortgage, 35% with owner’s capital stock

• The mortgage contracted determines a interest rate of 5% and a fixed reimbursement of 3,5 millions, 1st payment at the end of year 1

• A dividend of 5% will be distributed to the shareholders starting from year 1

PARASITOLOGY QUESTION:

Amoeba case study

Calatagan is a third-class municipality in the province of Batangas, Philippines. It has a total population of 30,500 with a total of 8 barangays. The municipality’s major revenue comes from agriculture and aquaculture. A section of the population is employed in “Ang Pulo,” an island housing a mangrove forest conservation park located in the northeast. Some residents of Calatagan are settled along the major highway that connects it to neighboring municipalities, while some live further inland, usually near farms. Major streets are cemented but small streets are not. Deep well is the main source of water but there is one water distillery station serving three barangays in the municipality. In the summer of 2005, there were 950 cases of a rare eye infection in one barangay that affected residents of different ages. The infection is characterized by severe pain and reddening of the cornea. Antiviral drugs where administered but the patients’ condition did not improve. There were also 1500 reported cases of diarrhea by the RHU. Stool examination results from specimens submitted by patients revealed an increase in WBC count. Strange crystal-like structures were also seen under the microscope in some of the stool specimens. The mayor of Calatagan ordered an immediate investigation of the probable cause of the cases.

Questions to answer:

1. Identify the probable cause of the incidents in Calatagan, Batangas. Justify. (provide references for your answers)

2. What could have been the sources of infection of the residents in Calatagan? Describe the probable mode of infection for each identified cause. Cite examples and references.

3. Briefly provide a possible plan of action on how to control the cases in Calatagan.

ABC company is considering producing a new range of smartphones that will require it to build a new factory. Feasibility studies have been done on the factory which cost $5 million. The studies have found the following:

1. The factory will cost $25 million and will have a useful life of 20 years.

2. The land where the factory will go is currently used as a carpark for workers and it is assumed that the company will have to pay $200000 per year for their workers to park in a nearby carpark.

3. The factory will be depreciated on a straight line basis and will have a salvage value of $0 but it is believed that most of it can be sold for scrap after 20 years for $50000.

4. Due to the nature of the business they are in, they will have to perform some environmental tests to make sure that some of the chemicals they are using are not entering the ground water around the factory. These tests will be performed every 5 years and cost $625000.

5. Through the building of this factory and the selling of the phones it produces, it’s revenue will increase by $5 million in year 1 and remain at this level for the operational life of the factory.

6. The extra costs that the company accrues per year due to the project are $435000 for labour, $50000 for overhead like power and water bills and marketing costs for the new line of phones will be $500000 per year but will decrease by $15000 per year as the phone gains greater penetration.

7. The company’s current cost of capital is 8% per year.

8. The tax rate is 30%.

9. The project requires an initial investment in working capital of $1000000 that is returned in year 20.

Calculate the break even point for the following variables:

a. The cost of capital.

b. The yearly revenue.

c. The labour cost.

Walt Disney Company is famed for its creativity, strong global brand, and uncanny ability to take service and experience businesses to higher levels. In the early 1990s, then-CEO Michael Eisner looked to the fast-food industry as a way to draw additional attention to the Disney presence outside of its theme parks—its retail chain was highly successful and growing rapidly. A fast-food restaurant made sense from Eisner's perspective since Disney's theme parks had already mastered rapid, high-volume food preparation, and, despite somewhat undistinguished food and high prices (or perhaps because of), all its in-park restaurants were extremely profitable. From this inspiration, Mickey's Kitchen was launched. The first two locations were opened in California and in a suburb of Chicago, adjacent to existing Disney stores. Menu items included healthy, child-oriented fare like Jumbo Dumbo burgers and even a meatless Mickey Burger. Eisner thought that locating each restaurant next to existing Disney stores was sure to increase foot traffic through both venues. Less than 2 years later Disney closed down the California and Chicago stores and shuttered further expansion plans. Eisner cited overwhelming competition from McDonalds and general oversaturation in the fast-food industry as the primary reasons for closing down the failing Mickey's Kitchen.

-Based on your own knowledge of Disney and the information provided in the scenario, does Disney appear to create value in its businesses primarily through a cost leadership or through a differentiation strategy?

-Why do you think that Mickey's Kitchen failed? Support your answer with a logical argument, using information learned in chapter 4.

pendix E: Kytrina Casio Information

For your fifth client, your boss wants you to prepare Form 1040, Schedule A, B, and

supporting forms (e.g., 4684) for Kytrina Casio for the most recent tax year.

Facts: Kytrina is a 30-year old single person. She is a graphic artist who also works in

an antique store on weekends. For last year, she had the following information:

T

axpayer:

Kytrina Casio

123 Park Avenue

Flowers, TX

75000

Social Security No.

123-45-6789

INCOME

:

W-2 from 1

st

employer

Gross wages income:

$13,164

Federal Withholding

921

W-2 from 2d employer

Gross wages income:

50,000

Federal withholding

9,500

Interest income from bank

132

Interest income from brokerage firm

2,100

Ordinary "qualified" dividends from large U.S. corporation:

3,000

POSSIBLE DEDUCTIONS

:

Mortgage interest paid

6,700

State and local income taxes paid

1,400

Charitable contributions to a 501(c)(3) charity

1,800

Casualty loss, her garage, located in a federally declared

disaster area, was destroyed by the disaster. Cost and fair

market value were:

9,000

Insurance pay out for the garage disaster loss:

3,000

Property taxes on her home

2,600

Using these facts, prepare Form 1040, Schedules A, and B for Kytrina for the most

recent year for which there is a form (this is almost always the year prior to the present

year). Remember to consider both the standard deduction vs. itemized deduction. Also,

you may need other forms, such as the 4684 and instructions

Do you agree or disagree with the selected aspects for an organization? Explain

An organization must look for opportunities to improve customer loyalty by developing then implementing programs focused on taking advantage of their respective customers to increase revenues. Customers satisfaction is the key for organizations when they are attempting to create loyal customers.

There are several aspects that an organization must consider when creating loyalty programs in order to see a return on their initial investment. One vital aspect of the entire project begins with performing the proper and effective research. Since, there are numerous program models, establishing the correct program for a business will take time. Organizations must avoid creating programs just because they able to do so. Organizations should utilize data from a variety of sources to analyze what consumers value most and would most likely respond to.

Another aspect that organizations must consider keeping customer loyalty programs simple and easy to manage. “Incentives are widely used for wellness”. The more complex the reward program the more difficult it will be for any business to retain customers. Most businesses utilize a point system such as the Hilton Hotel chain that provides incentives for using their services. The more points gathered by the customer the larger the discount for programs such as these rewards consumers at a certain percentage.

One final aspect that should be considered is marketing of the program for if it’s done incorrectly or not at all, then all the work exhausted in it’s creation would be pointless. “Monetary reward has been defined as an incentive that can make a person wealthier and materially successful if s/he meets the criteria for receiving the reward. Proper investment into marketing a provide greater visibility of your reward program to encourage consumers towards their brand.

[HA260] Hospitality Managerial Accounting

Assignment #6

Name: _____________________

[Note] You are required to provide the process for full-credit consideration. If you provide just final answers, you will get credits up to 50% of full-credit.

Holly’s Hotel budgeted 800 room sales for the week ended April 24. The estimated average price per room was $18.50. The actual average price per room was 10 percent greater than anticipated, while room sales in units were 10 percent less than forecasted.

Complete the following table for the Hotel’s revenue variance analysis.

Calculate the budget variance.

Calculate the price variance.

Calculate the volume variance.

Calculate the price-volume variance.

For the same week, Holly’s Hotel’s head housekeeper, based on the work standard, budgeted 400 hours for room attendants to clean the rooms sold. The actual hours worked totaled 380. The estimated average wage rate for the attendants is $4.00 per hour. The wages paid totaled $1,444.

Complete the following table for the Hotel’s expense variance analysis.

Calculate the ATAO (Allowable time for actual output).

How many rooms can a room attendant clean per hour?

Given that 720 rooms had to be cleaned, how much time should have been spent in hours (ATAO)?

Calculate the efficiency variance.

What does the efficiency variance tell you? Were the room attendants efficient?

Calculate the rate variance.

Note : the Answers should be computerized and in your own words please

Case Study

This is from an old story, back in the ’30s, in the days when an ice cream sundae cost much less. A 10 year-old boy entered a hotel coffee shop and sat at a table. A waitress put a glass of water in front of him.

“How much is an ice cream sundae?” the little boy asked. “Fifty cents,” replied the waitress.

The little boy pulled his hand out of his pocket and studied the coins he had. “Well, how much is a plain dish of ice cream?” he inquired. By now, more people were waiting for a table and the waitress was growing very impatient. “Thirty-five cents,” she brusquely replied. The little boy again counted his coins. “I’ll have the plain ice cream,” he said. The waitress brought the ice cream, put the bill on the table and walked away. The boy finished the ice cream, paid the cashier and left. When the waitress came back, she began to cry. As she wiped down the table, there placed neatly beside the empty dish were two nickels and five pennies. You see, he couldn’t have the sundae because he had to have enough money to leave her a tip.

You are required to write a report on the following:

1.      Compare Vroom’s Expectancy theory against Maslow’s need theory. Interpret from the case the situations where Vroom’s expectancy theory of motivation has been used in this story.

2.      Present your case in the class justifying how communication plays a vital role in keeping employees motivated in your organization. Compare the communication styles.