4. The division managers were able to provide reliable sales percentages for their product lines by geographical area.

Murphy prepared the following product-line income statement based on the data presented above.

1. Prepare a segmented income statement for Pacific Rim Industries based on the company’s geographical areas. The statement should show the operating income for each segment. (Do not round your intermediate calculations and round your final answers to the nearest dollar amount.)

Pacific Rim Industries is a diversified company whose products are marketed both domestically and internationally. The company’s major product lines are furniture, sports equipment, and household appliances. At a recent meeting of Pacific Rim’s board of directors, there was a lengthy discussion on ways to improve overall corporate profitability. The members of the board decided that they required additional financial information about individual corporate operations in order to target areas for improvement.

Danielle Murphy, the controller, has been asked to provide additional data that would assist the board in its investigation. Murphy believes that income statements, prepared along both product lines and geographic areas, would provide the directors with the required insight into corporate operations. Murphy had several discussions with the division managers for each product line and compiled the following information from these meetings.

1. The division managers concluded that Murphy should allocate fixed manufacturing overhead to both product lines and geographic areas on the basis of the ratio of the variable costs expended to total variable costs.

2. Each of the division managers agreed that a reasonable basis for the allocation of depreciation on plant and equipment would be the ratio of units produced per product line (or per geographical area) to the total number of units produced.

3. There was little agreement on the allocation of administrative and selling expenses, so Murphy decided to allocate only those expenses that were traceable directly to a segment. For example, manufacturing staff salaries would be allocated to product lines, and sales staff salaries would be allocated to geographic areas. Murphy used the following data for this allocation.

4. The division managers were able to provide reliable sales percentages for their product lines by geographical are

Murphy prepared the following product-line income statement based on the data presented above

Required:

1. Prepare a segmented income statement for Pacific Rim Industries based on the company’s geographical areas. The statement should show the operating income for each segment. (Do not round your intermediate calculations and round your final answers to the nearest dollar amount.)

Hashimoto, Inc. is a Japanese Tier 2 automotive supplier that operates in several parts of the United States. It provides to the Big 3 U.S. automakers, as well as to some foreign automakers, various types of parts used in manufacturing the automobile. The company’s motto is: “Leaders in Reliability, Quality, and Efficiency in the Supply Chain”. It primarily uses several 3rd party logistics firms to meet its transportation needs when providing the OEMs with parts. Consistent with its motto, sometimes, this company has had to use premium shipments in order to eliminate or minimize OEM penalties for parts that are not supplied on time. One company that Hashimoto, Inc. relies heavily on during such times is Dusseldorf Speed Express, Inc. Dusseldorf Speed Express, Inc. is a German company operating in the U.S. and a few other countries. It provides shipping service that guarantees overnight delivery anywhere in the continental United States. The company has various operations centers, called hubs, at airports in major cities across the country. Packages are received at the hubs from other locations, and are shipped to intermediate hubs or to the final destinations. Ms. Sara Trondheim is the manager in charge of Dusseldorf’s Speed Express’ hub in Fresno, California. She is concerned about labor costs at the hub and therefore, she is interested in determining the most effective way to schedule workers. She could schedule workers in such a way as to minimize the number of workers needed, as a surrogate for minimizing labor costs or she could schedule the workers to directly minimize the labor costs. 23 The hub operates 7 days a week, and the number of packages it handles each day varies from one day to the next. Using historical data on the average number of packages received each day, Ms. Trondheim estimates the number of workers needed to handle the number of packages as: Day of Week Number of Workers Required Sunday Monday Tuesday Wednesday Thursday Friday Saturday 98 95 109 68 57 74 59 The package handlers working for Dusseldorf Speed Express, Inc. are unionized and are guaranteed a five-day work week with two-consecutive days off. The handlers work 8 hours per day and are paid $23.75 per hour as base wage (this includes benefits). Because most workers prefer to have Saturday or Sunday off, the union has negotiated bonuses of $45 per day for its members who work on these days. Ms. Trondheim needs to schedule the workers so that there is sufficient enough workers available each day. Consider the following shifts with the prescribed days off. Shift Days off 1 2 3 4 5 6 7 Sunday and Monday Monday and Tuesday Tuesday and Wednesday Wednesday and Thursday Thursday and Friday Friday and Saturday Saturday and Sunday

(a) Determine a schedule of workers that minimizes the total number of workers used per week as a surrogate measure for minimizing total weekly labor cost. How much will this cost the company in labor per week?  

(b) Determine a schedule of workers that directly minimizes the weekly labor cost. How much will this cost the company in labor per week?

(c) How much annual savings (loss) will Mr. Shi incur for using approach (b) instead of approach (a)? Indicate whether it is a savings or loss. There are 52 weeks in a year.

Database

You have just started a new position on the database design staff at Gizmonic Consultants, Inc.

Your first project is to translate the database requirements for Continental Hotels into an ER representation. In the next project, you will derive a relational schema from an ER diagram and implement the schema, populate it, and query over it.

Requirements:

Develop an ERD to capture the entities and relationships specified in the requirements documentation below. Use only the conventions covered in class.

1. Show keys [partial keys] for each entity [weak entity].
2. Give cardinality (1:1, 1:m, m:n) and participation constraints (partial, total) for each binary relationship.
3. Your whole ERD should not be more than one page in length, although you can show complete attributes in a separate diagram and just keys/partial keys on the main diagram.
4. You should have at least 4 entities and you may have quite a few relationships between them.
5. Keep a list of assumptions that represent any modeling decisions you have to make.
   • Your assumptions should not contradict any information given in the requirements, and you should strive to make as few additional assumptions as possible.
   • Anything you model that is not explicitly stated in the requirements should be stated in your assumptions.

Phase 2

1. Submit one well-formed, consensus ER diagram using Dia with the ER sheet that satisfies the requirements
2. A list of your design decisions (any additional assumptions beyond what is given explicitly in the problem). Organize your assumptions in 3 categories:
   1. related to primary keys,
   2. related to cardinality/participation constraints for relationships, and
   3. miscellaneous (anything else).
3. Translation of the team ERD into RDB tables using the algorithm and conventions

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Continental Hotels Requirements

• General Description

Continental Hotels is a chain of hotels that operates in several cities. There are currently 10 locations, and each hotel has about 100 guest rooms. The rooms are normally 80% occupied, with an average length of stay of three days. The hotels are frequented by both business travelers and vacationers. The chain is expanding to additional locations. The current guestroom reservation system is slow and unreliable and a new system is needed to handle reservations and associated guest billing.

• Basic Operations

Guests normally use the chain’s website to make a room reservation, supplying the dates requested, the number of guests, the number of rooms needed, and the area desired. The site shows the locations that have availability for the dates requested that are in the desired area. The user then chooses a location and a summary of the available rooms for that site is displayed, showing a brief description of the room type and the standard rate for each available room. Locations have unique names like “Columbus Downtown” and “Cincinnati North.”

The user can see a more detailed description of each room by clicking on a button. The user has the option to request a special rate due to membership in a group, military status, or age. The list of available rooms and their cost is updated to reflect the discounted price, if any. The chain also offers a rewards program for frequent guests. The website allows the user to enter or retrieve his or her membership number and password, and the site displays the number of rewards points the user has accumulated.

Whether the user belongs to the rewards program or not, he or she can reserve up to three rooms, and must choose a room type and accept the cost for each one from the list displayed, as well as entering the number of the proposed occupants and any special requests for each room, from a menu of special requests. The customer provides a credit card number to guarantee the reservation, and may choose to use some or all of his or her rewards points, if any, towards the cost of the rooms.

At the conclusion of the process, a confirmation number is assigned for the reservation. If a customer prefers, this same process can be done by telephone or even by mail.

A customer can cancel a reservation up to the day before he or she is due to check in with no penalty. If the customer does not cancel and is a no-show, the room cost(s) for one day will be charged to the credit card account provided in the reservation. A fictitious room number (-1) is used for this purpose. In addition to reservations, the hotel can accommodate walk-in guests, provided there are rooms available. In that case the customer information is taken, and a reservation is made for the same day for the period desired. Guests can also extend their stays past the reserved date, provided there are rooms available. The ending date of the current reservation is updated accordingly.

When a guest checks in with or without a reservation, guest IDs are checked, rooms are assigned, and an imprint of the credit card that will be used for billing is taken. If separate bills are requested for rooms at check-in, additional credit card imprints are taken, and basic information about the credit card holder, who is now considered the customer holding a reservation for that room, is taken. Miscellaneous charges for such items as room service, meals in the hotel restaurants or coffee shop, movie rentals, and telephone calls, as well as the basic room charges, will be billed to the credit card account for each associated room. Guests can access their room account information to see a summary of the charges for each room each day. At the end of the stay, guests are requested to fill out an evaluation form for each room, either on paper or online.

• Information Needs

Some of the reports that the system should be able to produce include the following, for each of the hotels in the chain:

Guest Bill – This should include, for each room:

Invoice number, room number, guest name, guest address, guest telephone, credit card number, number of persons. For each day of the stay, it should show the date, room charge, room tax, and a list of additional charges - room service charges (date, time, amount), hotel restaurant charges (restaurant name, date, time, amount), telephone charges (date, number called, length, cost) and any other items. At the end of the bill, the total charges, any discount for rewards points, and the total paid or charged to the credit card are given. If additional charges are found once the guest has checked out, a revised bill is prepared and sent to the guest.

Weekly Room Utilization Report – This report is normally produced at the end of each week, showing the utilization of rooms during the week. Note that some of the hotel’s guest rooms may not be available for rental because of damages, renovations, or other reasons. For each day, the report shows date, number of rooms available to be rented, number occupied, number unoccupied, number of rooms reserved, number of no-shows, number of walk-ins.

At the bottom of the report, the totals of each of these numbers for the week is shown.

Housekeeping Daily Room Requests Report – A report is created daily showing any special requests for guests who are checking in that day or who are already registered that must be filled by the housekeeping staff, such as extra pillows, rollaway beds, and so forth.

Daily Checkout Report - The report lists the rooms that will be vacated that day so that the housekeeping staff can prepare them for new guests after current guests depart.

• Query Checklist

□ List all the hotels (names) in the Cincinnati area.

□ List all the areas that do not have a hotel with a room with the type “queen size, handicapped accessible.”

□   List names of guests who watched the movie “Buckaroo Banzai” at any hotel.

□   List names of guests who were charged for a no-show reservation and who have a rewards membership.

□   List the sum of all miscellaneous charges by guest name and room number at the “Downtown Columbus” hotel in June 2019.

Explain whether the grounding of the Boeing 737 max aircraft would affect the financial statements of airlines, such as Southwest, United and American Airline, that have acquired Boeing 737 max aircraft.

https://youtu.be/-PKWTrR6Xs0

What are the critical competitive factors of these smart home players: Johnson Controls International (Ireland), United Technologies Corporation (US), Schneider Electric (France), Honeywell International, Inc. (US), and Siemens AG (Germany).

1.Discuss global marketing and the potential of small firms as global enterprises.

2.Explain the challenges that global enterprises face.

3.Describe the initial steps of a global marketing effort.

COUNTRY : UNITED KINGDOM

The United Kingdom (Great Britain) has left the European Union known as BREXIT.  Analyze and summarize the impact BREXIT will have on the European Union Nations, their objective moving forward, and changes to the economic and political role.

Topic 1: Gift-giving in the United Arab Emirates

Introduce the topic in general terms and give the reader an incentive to read more. Try to attract attention to why this topic is important for the reader.

200 words

Costs Options Menu: Forum What prevents larger competitors (e.g., American, Delta, United) from imitating Southwest’s approach? What prevents new entrants from successfully imitating Southwest’s approach