3. What happens to anoxic dead zone in coastal waters? Oxygen-rich water is mixed down in the fall when the stratification breaks down cyanobacteria begin to photosynthesis and the historic process of developing an oxygen-rich atmosphere on earth is replaced

Please explain sitting on a chair and standing up on how biomechanically the following phases work

Standing-

Squating down -

Sitting down-

Standing up-

How does sitting on a chair and standing up work Mechanical and Anatomical? ( use anatomy)

CASE STUDY IKEA
The first few years of the twenty-first century were difficult for IKEA, the U$31 billion global furniture powerhouse based in Sweden. The Euro’s strength dampened financial results, as did an economic downturn in Central Europe. The company faced increasing competition from hypermarkets, “do-it-yourself” retailers such as Walmart, and supermarkets that were expanding into home furnishings. Looking to the future, CEO Anders Dahlvig is stressing three areas for improvement: product assortment, customer service, and product availability. With stores in 38 countries, the company’s success reflects founder Ingvar Kamprad’s “social ambition” of selling a wide range of stylish, functional home furnishings at prices so low that the majority of people can afford to buy them. The store exteriors are painted bright blue and yellow: Sweden’s national colours. Shoppers view furniture on the main floor in scores of realistic settings arranged throughout the cavernous showrooms. At IKEA, shopping is a self-service activity; after browsing and writing down the names of desired items, shoppers can pick up their furniture on the lower level. There they find “flat packs” containing the furniture in kit form; one of the cornerstones of IKEA’s strategy is having customers take their purchases home in their own vehicles and assemble the furniture themselves. The lower level of a typical IKEA store also contains a restaurant, a grocery store called the Swede Shop, a supervised play area for children, and a baby care room. IKEA’s unconventional approach to the furniture business has enabled it to rack up impressive growth in an industry in which overall sales have been flat. Sourcing furniture from a network of more than 1,600 suppliers in 55 countries helps the company maintain its low-cost, high-quality position. During the 1990s, IKEA expanded into Central and Eastern Europe. Because consumers in those regions have relatively low purchasing power, the stores offer a smaller selection of goods; some furniture is designed specifically for the cramped living styles typical in former Soviet bloc countries. Throughout Europe, IKEA benefits from the perception that Sweden is the source of high-quality products and efficient service. Currently, Germany and the United Kingdom are IKEA’s top two markets. The United Kingdom represents the fastest-growing market in Europe. Although Britons initially viewed the company’s less-is-more approach as cold and “too Scandinavian,” they were eventually won over. IKEA currently has 18 stores in the United Kingdom and plans call for opening more in the next decade. As Allan Young, creative director of London’s St. Luke’s advertising agency, noted, “IKEA is anti-conventional. It does what it shouldn’t do. That’s the overall theme for all IKEA advertisements: liberation from tradition.” In 2005, IKEA opened two stores near Tokyo; more stores are on the way as the company expands in Asia. IKEA’s first attempt to develop the Japanese market in the mid-1970s resulted in failure. Why? As Tommy Kullberg, former chief executive of IKEA Japan, explained, “In 1974, the Japanese market from a retail point of view was closed. Also, from the Japanese point of view, I do not think they were ready for IKEA, with our way of doing things, with flat packages and asking the consumers to put things together and so on.” However, demographic and economic trends are much different today. After years of recession, consumers are seeking alternatives to paying high prices for quality goods. Also, IKEA’s core customer segment—post–baby boomers in their 30s—grew nearly 10 percent between 2000 and 2010. In Japan, IKEA offers home delivery and an assembly service option. Industry observers predict that North America will eventually rise to the number one position in terms of IKEA’s worldwide sales. The company opened its first U.S. store in Philadelphia in 1985; as of 2010, IKEA operated stores in 48 stores in North America. Plans call for opening at least several more U.S. stores each year through 2015. Goran Carstedt, former president of IKEA North America, described his target market by noting, “Our customers understand our philosophy, which calls for each of us to do a little in order to save a lot. They value our low prices. And almost all of them say they will come back again.” As one industry observer noted, “IKEA is on the way to becoming the Walmart Stores of the home-furnishing industry. If you’re in this business, you’d better take a look.” (Keegan & Green, 2014)

QUESTION >>

1. The process of global market segmentation begins with the choice of one or more variables to use as a basis for grouping customers. Companies such as IKEA should attempt to identify consumers in different countries who share similar needs and desires. By performing market segmentation, marketers can generate the insights needed to devise the most effective approach. Assess the variables that global marketers can use to segment global markets and give an example of each.

This assignment has been adapted from the Society for Human Resource Management (SHRM), Managing Virtual Work Teams – A SHRM case study by Frankie S. Jones, PhD.

After your team discusses all three parts associated with this case, the team will prepare a 7-10 page paper that includes your team’s responses and addresses the questions in each of the three parts properly. This paper will serve as your team voice to coach Lauren on how to lead her cross-functional team to success and overcome the issues presented in the case study. In other words, the team members will collaborate to write the paper, and each team member will submit this paper to the assignment section to facilitate grading. Your team paper should include a minimum of 10 references from sources published within the last ten years.

Part I: An Introduction to Virtual Teams

Lauren is assigned team leader of a cross-functional team for a very important project to the company. Lauren reviews the profiles of the six team members her boss gave her. She is both intrigued and anxious when she sees that team members are geographically dispersed.

Lauren works in the Atlanta office. One team member is in India; another is in Germany; and the rest live in the United States, but in different time zones. Two staff members are in the eastern time zone (Virginia and North Carolina) and two staff members are in the central time zone (Texas and Louisiana).

Lauren has never managed a virtual team and is unsure what special skills it will take to be successful. She begins to wonder what competencies are necessary for virtual team leaders and members. She studies the team member profiles and creates a matrix to evaluate each member’s strengths and weaknesses from the perspective of working virtually. She includes herself because she realizes she needs to evaluate her own strengths and weaknesses. Lauren thinks about the challenges and opportunities she will face managing this virtual team.

In your assigned groups, you are to:

Review the supplied team member matrix.

Brainstorm the challenges and/or opportunities Lauren’s team might face.

Record your ideas in the group discussion forum.

Team Member Matrix

Problem 16-06 (Part Level Submission) Riverbed Corporation is preparing the comparative financial statements for the annual report to its shareholders for fiscal years ended May 31, 2020, and May 31, 2021. The income from operations for the fiscal year ended May 31, 2020, was $1,827,000 and income from continuing operations for the fiscal year ended May 31, 2021, was $2,536,000. In both years, the company incurred a 10% interest expense on $2,376,000 of debt, an obligation that requires interest-only payments for 5 years. The company experienced a loss from discontinued operations of $585,000 on February 2021. The company uses a 20% effective tax rate for income taxes. The capital structure of Riverbed Corporation on June 1, 2019, consisted of 1,018,000 shares of common stock outstanding and 19,200 shares of $50 par value, 7%, cumulative preferred stock. There were no preferred dividends in arrears, and the company had not issued any convertible securities, options, or warrants. On October 1, 2019, Riverbed sold an additional 507,000 shares of the common stock at $20 per share. Riverbed distributed a 20% stock dividend on the common shares outstanding on January 1, 2020. On December 1, 2020, Riverbed was able to sell an additional 817,000 shares of the common stock at $22 per share. These were the only common stock transactions that occurred during the two fiscal years.

Determine the weighted-average number of shares that Riverbed Corporation would use in calculating earnings per share for the fiscal year ended:

The Cecil-Booker Vending Company changed its method of valuing inventory from the average cost method to the FIFO cost method at the beginning of 2021. At December 31, 2020, inventories were $111,000 (average cost basis) and were $115,000 a year earlier. Cecil-Booker’s accountants determined that the inventories would have totaled $137,000 at December 31, 2020, and $142,000 at December 31, 2019, if determined on a FIFO basis. A tax rate of 25% is in effect for all years.

One hundred thousand common shares were outstanding each year. Income from continuing operations was $310,000 in 2020 and $435,000 in 2021. There were no discontinued operations either year.

Required:
1. Prepare the journal entry at January 1, 2021, to record the change in accounting principle. (All tax effects should be reflected in the deferred tax liability account.)
2. Prepare the 2021–2020 comparative income statements beginning with income from continuing operations (adjusted for any revisions). Include per share amounts.

Can you tell me where I went wrong

On April 1 2020 DinePlus Restaurants Incorporated, a franchisor, signed a franchise agreement to allow a franchisee to operate a business in northwest Edmonton, Alberta for a 10-year period.

Note:       A franchise agreement is an agreement between a franchisor (a parent company) and a franchisee (an individual or a company) that permits the franchisee to operate a business using the products and services of the franchisor in return for payment of a franchise fee to the franchisor.

The agreement requires the franchisee to pay DinePlus $200,000 up front and a royalty of 2% of its sales revenue. The franchisee paid DinePlus the $200,000 on the date the agreement was signed. Management at DinePlus estimates that the value of services rendered to this franchisee in setting up the business was $80,000, taking into account location, demographic analysis, staffing, and training. Management at DinePlus also believes that the remainder of the initial fee relates to services that will be provided by the franchisee evenly over next 10 years.

DinePlus follows IFRS and has a September 30 year-end. Monthly sales during the 2020 calendar year as reported by the franchisee were as follows:

Question No. 1 (continued)

PART B: (continued)

Required:

1. Prepare the journal entry for DinePlus on the date the franchise agreement is signed.     

2. Prepare the journal entries for DinePlus for the year ended September 30, 2020.

Note:   You may expand the JE blocks shown below if necessary and you may copy/paste to add more blocks as needed.

Case 13-2 Lessee and Lessor Accounting for lease (Modified) On January 2, 2020, Grant Corp. leases an asset to Pippin Corp. under the following conditions (Assume new lease accounting standard (ASC 842) are effective for both companies).

1. Annual lease payments are $10,000 for 20 years.

2. At the end of the lease term, the asset is expected to have a value of $2,750.

3. The fair value of the asset at the inception of the lease is $92,625

4. The estimated economic life of the lease is 30 years.

5. Grant’s implicit interest is 12 percent: Pippin’s incremental borrowing rate is 10 percent.

6. The asset is recorded in Grant’s inventory at $75,000 just prior to the lease transaction.

7. Both companies use the straight-line depreciation method for all assts.

Required:

a. What type of lease is this for Pippin? Why?

b. Assume Pippin classifies the lease contract as the financial lease, what financial statement accounts are affected by this lease? What is the amount of each effect for the year of 2020 and 2021?

c. Assume Pippin classifies the lease contract as the operating lease, what financial statement accounts are affected by this lease? What is the amount of each effect for the year of year 2020 and 2021?

d. What type of lease is this for Grant? Why?

e. Assume Grant classifies the lease contract as the sales-type lease, what financial statement accounts are affected by this lease? What is the amount of each effect for the year of 2020 and 2021?

f. Assume Grant classifies the lease contract as the operating lease, what financial statement accounts are affected by this lease? What is the amount of each effect for the year of year 2020 and 2021?

Exercise 22-14 (b) (indirect method)

Indigo Inc., a greeting card company that follows ASPE, had the following statements prepared as at December 31, 2020:

Additional information:

Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Question 12

The following facts pertain to a non-cancelable lease agreement between Shamrock Leasing Company and Pharoah Company, a lessee.

The collectibility of the lease payments by Shamrock is probable.

Compute the amount of the lease receivable at commencement of the lease. (For calculation purposes, use 5 decimal places as displayed in the factor table provided and round answer to 2 decimal places, e.g. 5,275.15.)

Prepare a lease amortization schedule for Shamrock for the 5-year lease term. (Round answers to 2 decimal places, e.g. 5,275.15.)

Prepare the journal entries to reflect the signing of the lease agreement and to record the receipts and income related to this lease for the years 2020 and 2021. The lessor’s accounting period ends on December 31. Reversing entries are not used by Shamrock. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 5,275.15. Record journal entries in the order presented in the problem.)

Suppose the collectibility of the lease payments was not probable for Shamrock. Prepare all necessary journal entries for the company in 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 5,275.15.)