Since the SUTA rates changes are made at the end of each year and there is much discussion about changes to the FUTA rate, the available 2017 rates were used for FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the FUTA tax rate for employers. Example 5-10 Applebaum Security Company is located in State H, which enables employers to reduce their contribution rates under the experience-rating system. From 2004 to 2013, inclusive, the company's total contributions to state unemployment compensation amounted to $18,135. For the calendar years 2014 to 2017, inclusive, the contribution rate for Applebaum was 3.7%. The contributions of each employer are credited to an account maintained by the State Unemployment Compensation Commission. This account is credited with contributions paid into the account by the employer and is charged with unemployment benefits that are paid from the account. Starting January 1, 2018, the contributions rate for all employers in State H will be based on the following tax-rate schedule:

Notes Receivable Discounting

Marienau Suppliers had the following transactions:

Required:

Record the transactions in a general journal. Assume 360 days in a year.

Country ,Infant deaths/1000 ,health $ per capita ,Obesity %,Average Income,Suicides/ 100,000,Life expectancy,Universal Health Care?, % Diabetes, Leading Cause of Death, Hospital beds/ 100,000
Algeria   21.9 362   23.6   4270   3.1   75   no   7.5   Stroke   17
Argentina   11.1   605   26.5   11960   14.2   76   no   6   Heart Disease   50
Australia   3   6031   29.9   54420   11.8   83   yes   5.1   Heart Disease   38
Austria   2.9   5581   20.1   45230   16.4   82   yes   6.9   Heart Disease   76
Belgium   3.3   4884   22.1   41860   20.5   81   yes   5.1   Heart Disease   62
Brazil   14.6   947   20.1   8840   6.3   75   no   10.4   Heart Disease   22
Burkina Faso   60.9   35   5.2   640   9.2   59   no   2.2   Influenza   4
Canada   4.3   5292   30.1   43660   12.3   82   yes   7.4   Heart Disease   27
China   9.2   420   7.3   8260   10   76   no   9.8   Stroke   42
Colombia   13.6   569   20.7   6320   6.1   74   no   10   Heart Disease   15
Denmark   2.9   6463   21   56730   12.2   81   yes   7.2   Heart Disease   31
Ecuador   18.4   579   18   5820   7.5   76   no   9.2   Heart Disease   15
Ethiopia   41.4   27   3.3   660   8.4   65   no   3.4   Influenza   2
Finland   1.9   4612   22.8   44730   16.2   81   no   6   Heart Disease   49
France   3.5   4959   25.7   38950   16.9   83   yes   5.3   Lung Cancer   65
Germany   3.1   5411   22.7   43660   13.4   81   yes   7.4   Heart Disease   83
Ghana   42.8   58   10.9   1380   6.9   62   yes   2.3   Stroke   9
Greece   3.6   1743   25.1   18960   4.3   82   yes   5.2   Heart Disease   48
Guatemala   24.3   233   16.4   3790   2.5   72   no   11.1   Influenza   6
Iceland   1.6   4662   23.9   56990   13.1   83   yes   6.1   Heart Disease   32
India   37.9   75   4.7   1680   15.7   68   no   9.3   Heart Disease   7
Ireland   3   4239   27   52560   11.7   82   yes   4.4   Heart Disease   28
Israel   3.2   2910   25.8   36190   5.5   82   yes   7.5   Heart Disease   31
Italy   2.9   3258   23.7   31590   7.9   84   yes   5.1   Heart Disease   34
Japan   2   3703   3.5   38000   19.6   84   yes   5.7   Stroke   134
Kenya   36.6   78   5.9   1380   6.5   62   no   2.4   Influenza   14
Lebanon   7.3   569   30.8   7680   3.1   80   no   13   Heart Disease   29
Luxembourg   1.6   8138   24.8   76660   11.1   82   yes   4.7   Heart Disease   49
Malta   5.2   2471   28.7   24140   6   82   yes   9.9   Heart Disease   47
Mexico   11.9   677   27.6   9040   5   77   no   15.8   Diabetes   16
Myanmar   40.7   20   2.9   1190   4.3   66   no   6.8   Stroke   9
Netherlands   4.8   5694   21.9   46310   12.6   82   yes   5.5   Lung Cancer   47
New Zealand   3.3   4896   30.6   39070   11.9   82   yes   7.3   Heart Disease   28
Nicaragua   19.4   178   15.5   2050   9.5   75   no   9.2   Heart Disease   9
Norway   2.2   9522   24.8   82330   10.9   82   yes   6   Heart Disease   39
Peru   13.6   359   20.4   5950   5.8   75   no   6.9   Influenza   16
Portugal   3   2097   22.1   19850   13.6   82   yes   9.9   Stroke   34
Spain   3.6   2658   26.5   27520   8.5   83   yes   7.7   Heart Disease   30
Sweden   2.4   6808   22   54630   15.4   83   yes   4.7   Heart Disease   26
Switzerland   3.5   9674   21   81240   15.1   83   yes   6.1   Heart Disease   47
Tunisia   12.1   785   27.1   3690   5.5   75   no   9.6   Heart Disease   22
Turkey   11.6   1037   29.4   11180   8.7   75   yes   12.8   Heart Disease   27
United Arab Emirates   5.9   2405   34.5   40480   2.9   78   yes   19.3   Heart Disease   12
United Kingdom   3.5   3377   29.8   42390   8.5   82   yes   4.7   Heart Disease   28
United States   5.6   9403   35   56180   14.3   79   no   10.8   Heart Disease   29
Venezuela, RB   12.9   923   24.3   12500   3   74   no   12   Heart Disease   8

Task 7: Best Way to Measure the Center (11 points)

The center of a data set is a value that represents a “typical” data point. There are three ways to measure the center of a data set: mean, median, or mode. In a perfect data set, the mean, median, and mode would all be equal and would accurately represent the center of data set. Unfortunately, most real-world data sets are not perfect. Depending on the characteristics of the variable, we may need to choose the best way represent the center, or “typical” value. For each variable in the Global Health Summary data set, you will need to investigate and decide what measure of center (mean, median, or mode) should be used to best represent a “typical” value.   For each variable, briefly explain how you came to your conclusion.

Hint: You may want to consider the type of variable (qualitative or quantitative), shape of the distribution, and/or if there are any outliers.

Issue 4: Design a Guarantee Policy

A company developed a new product – Toner Cartridge. In order to attract more customers to purchase the new product, the manager of the company designs a guarantee policy. If a customer purchases a toner cartridge that does not reach the guaranteed pages, the customer can get 50% of the money back. The manager does not want to lose money. However, if the guaranteed pages were set too low, the guarantee policy will not be attractive to customers at all. From actual tests with the toner cartridges, the company estimated that the mean of printing pages is 30,000 pages and the standard deviation is 1500 pages. To determine guaranteed pages, the manager just simply sets 28,500 pages as guaranteed pages. In your opinion, does the way the manager determines the guaranteed pages make any sense? If you think that it does, explain your reason why. If not, explain your reason why not, and describe what you would do if you were the manager. Discuss and explain your reasons. You must provide your statistical analysis and reasons.

Assume Nortel Networks contracted to provide a customer with Internet infrastructure for $2,050,000. The project began in 2018 and was completed in 2019. Data relating to the contract are summarized below:

20182019

Costs incurred during the year$304,000 $1,595,000

Estimated costs to complete as of 12/31 1,216,000  0

Billings during the year 385,000  1,630,000

Cash collections during the year 252,000  1,755,000

Required:
1. Compute the amount of revenue and gross profit or loss to be recognized in 2018 and 2019 assuming Nortel recognizes revenue over time according to percentage of completion.
2. Compute the amount of revenue and gross profit or loss to be recognized in 2018 and 2019 assuming this project does not qualify for revenue recognition over time.
3. Prepare a partial balance sheet to show how the information related to this contract would be presented at the end of 2018 assuming Nortel recognizes revenue over time according to percentage of completion.
4. Prepare a partial balance sheet to show how the information related to this contract would be presented at the end of 2018 assuming this project does not qualify for revenue recognition over time.

• Required 1
• Required 2
• Required 3
• Required 4

Compute the amount of revenue and gross profit or loss to be recognized in 2018 and 2019 assuming Nortel recognizes revenue over time according to percentage of completion. (Loss amounts should be indicated with a minus sign. Use percentages as calculated and rounded in the table below to arrive at your final answer.)

The manager of a department store believes that the mean annual income of the store's credit card customers is at least $21,000. For a sample of 90 customers the mean and standard deviation of income were found to be $20700 and $1450 respectively.

(1) Use the tables in the textbook to determine the critical value for the test statistic at the 5% level of significance. State your answer correct to three decimal places.

(2) Determine the calculated test statistic correct to 3 decimal places

Prepare a 3-5 page paper (not including the title page and reference page) in which you review the wellness and prevention services page of a local hospital’s website. Develop a paper in which you discuss how the wellness and prevention site is a marketing effort for the hospital. In your paper, identify and consider customers (patients, physicians, etc.) that are addressed in the site. How does the site offer value to these customers? The paper should be written in APA format.

Calculate the annual premium for the following policy. (Use Table 20.1) (for females subtract 3 years from the table). (Round your answer to the nearest cent.)

Amount of coverage (face value of policy) $50,000 Age and sex of insured 27 F Type of insurance policy 20-year endowment Annual premium ?

1.Instead of Build-Max-Heap, we could use Heap-Insert-Max to build a tree with heap property. Write a pseudocode for that procedure, also evaluate it’s time complexity.
2. How Insertion sort works on the following array
[16, 12, 3, 27, 9, 4, 5, 7]]