The flat iceberg drifts over the ocean, as it is driven by the wind that blow over the top. The iceberg may be modeled as a block of frozen fresh water at 0 oC. The temperature of surrounding sea water is 10 oC, and the relative velocity between it and iceberg is 10 cm/s. The length of iceberg in the direction of drift is L=100 m. The relative motion between the sea water and the flat bottom of the iceberg produce a boundary layer of length L. The 10 oC temperature difference across this boundary layer drives a certain heat flux into the bottom surface of the iceberg. This heating effect causes the steady erosion (thinning) of the flat piece of ice. If H(t) is the instantaneous high of the ice slab, calculate the ice melting rate dH/dt average over the swept length of the iceberg.

The field of nursing has changed over time. In a 750‐1,000 word paper, discuss nursing practice today by addressing the following:

1. Explain how nursing practice has changed over time and how this evolution has changed the scope of practice and the approach to treating the individual.
2. Compare and contrast the differentiated practice competencies between an associate and baccalaureate education in nursing. Explain how scope of practice changes between an associate and baccalaureate nurse.
3. Identify a patient care situation and describe how nursing care, or approaches to decision‐making, differ between the BSN‐prepared nurse and the ADN nurse.
4. Discuss the significance of applying evidence‐based practice to nursing care and explain how the academic preparation of the RN‐BSN nurse supports its application.
5. Discuss how nurses today communicate and collaborate with interdisciplinary teams and how this supports safer and more effective patient outcomes.

1. In May 2004, a Gallup Poll of adults’ attitudes toward Health Maintenance Organizations (HMOs) found that 40% of adults had little or no confidence in HMOs, 39% had some confidence, 18% had a great deal of confidence, and 3% had no opinion (USA Today, June 22, 2004). The letters L, S, G, and N will be used to denote these percentages. A recent random sample of 500 adults gave the following distribution of responses.

   L         S     G N

212 198   82 8 Total 500

Perform a Chi Square test using the .01 significance to test the hypothesis (Ho): The current distribution of adults’ attitudes toward HMOs is the same as that of 2004.

a. Find the Critical value (table Value) for Chi square

b. Calculate the Chi Square test statistic for the sample

c. Do you reject or not reject the Ho (Explain what your answer means)

The frequency distribution below shows the number of children in families at a church in Tucson.

The median number of children in a family is: ______________________

Discuss the disclosure issues addressed by Section 404 of the Sarbanes–Oxley Act of 2002. Please cite FASC ASC

Jetta production cost in 2002 and 2003 was 14,000 Euro per Jetta. Jetta sold in US at $15,000 in 2002 and 2003. Forward hedge exchange rate was 1 $/Euro in 2003. Rate without hedge (i.e. market exchange rate) was 1.25$/Euro in 2003. If 10,000 Jetta were sold in US, in 2003, by 70% forward hedge and 30% not hedged. What would be profits or loss from sales of 10,000 Jetta in US? (the answer is 1.0 million Euro, please show work on how to get this answer )

In June 2002, it was discovered that Worldcom, a large US telecommunication company, committed one of the largest accounting frauds. Worldcom illegally capitalized $3.8 billion access fees during the year 2001 and the first quarter of 2002. The fees were paid to local network operators to connect calls from Worldcom services to telephones linked to local networks. This is a typical operating expense item for telecommunication companies. However, Worldcom capitalised these expenditures as assets and amortized them over future fiscal periods. Worldcom was persecuted and the penalties and corrections to the accounts eventually led it into bankruptcy.

The amount of capitalized access fees for each of the quarters are detailed as follows (in USD millions):

Quarter 1, 2001 $780

Quarter 2, 2001 $605

Quarter 3, 2001 $760

Quarter 4, 2001 $920

Quarter 1, 2002 $790

Required:

a) Describe how Worldcom’s accounting treatment of access fees affect the line items in the income statements, balance sheets and statements of cash flows.

b) Which accounting principle did Worldcom violate?

c) Assume that capitalized access fees were amortized over 5 years using the straight-line method. Compute the amount of misstatement for each quarter.

d) Without considering tax effects, prepare the journal entries for correcting the misstatements as of the reporting date of Quarter 1, 2002.

1. Find the following financial ratios for Smolira Golf Corp.

Short-term solvency ratios

1. Current ratio
2. Quick ratio
3. Cash ratio

Asset turnover ratios

4. Total asset turnover
5. Inventory turnover
6. Receivables turnover

Long-term solvency ratios

7. Total debt ratio
8. Equity multiplier Times interest earned ratio
10. Cash coverage ratio

Profitability ratios

11. Profit margin
12. Return on assets
13. Return on equity

Smolira Golf Corp

Balance Sheets as of December 31,2001 and 2002

Smolira Golf Corp

2002 Income Statement

One of the hallmarks of adult learning is a critical self-reflection and transformational process that occurs. Drawing on rich life experiences, reflection allows you to take a moment and consider what you already know, think, or feel about something. Often times, the process of reflection will reveal changes or adjustments you may need to to your beliefs and assumptions, and transformation will occur.

In this discussion, consider the reflective process from a biblical perspective. How often in scripture are we told to examine ourselves, explore our hearts, and make changes in our lives if we need to? The reflective process is more than simply thinking about past experiences. It involves exploring experiences in your life, finding connections and meaning in those experiences, and then applying what you have learned in your life. Note that reflective writing is still academic in nature. You need to integrate sources and support the points that you make. Why do you believe what you do? In this case, your personal experience also becomes support you can use in your reflective process.

This discussion is asking you to reflect on the process of reflection. Do you make it a regular habit