Sheffield Inc., a greeting card company, had the following statements prepared as of 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).)

The Statements of Financial Position for Kiwi Limited as at 30 June 2019 and 30 June 2020 are provided below:

Question One continued on the next page

QUESTION ONE (CONTINUED)

The Statement of Financial Performance for Kiwi Limited for the financial year ended 30 June 2020 is provided below:

Additional Information:

1. New machinery was purchased for cash during the year.

2. Cash dividend was declared and paid during the year.

3. Other Operating Expenses include depreciation expense of $79,000.

4. Additional shares were issued for cash during the year.

5. All sales and purchases are on credit throughout the year ending 30 June 2020.

6. Accounts Payable reflects inventory purchases on credit from suppliers.

REQUIRED:

1. Prepare a fully classified Statement of Cash Flows for Kiwi Limited for the year ended 30 June 2020 using the direct method. Show all workings.

(b) Based on the Statement of Cash Flows for Kiwi Limited that you have prepared,

      provide two key insights about the cash flows for the company in relation to its ability

      to meet its long-term debt obligations. (word limit: 250 words)

You are graduating in May 2020 with a B.S. and want to attend graduate school full time for two years for an MBA. Though scholarships, support from your parents, and savings, you don’t have any debt for your undergraduate education, and you've agreed to pay for graduate school on your own. You estimate that you will need to borrow about $40,000 in each of the next two years: $40,000 in August 2020 and $42,000 in August 2021. The term of each loan will be 15 years, paid monthly. Your first payment will be due October 1, 2020 and the first payment of the second loan will be due October 2, 2021. You’ve researched student loans and found the following rates that are guaranteed not to be any higher over the next 20 years: Direct unsubsidized loans – capped at $20,500 @6.08% for fifteen years Direct PLUS loans @ 7.08% for fifteen years There are also origination fees – that are subtracted from the loan amount you receive but does not affect the principal or monthly payment. The rates are: Direct unsubsidized loans: 1.059% Direct PLUS loans: 4.236% Question 1 1 Point How much money do you expect to receive in August 2020? Question 2 1 Point How much money do you expect to receive in August 2021? Question 3 1 Point What will be the remaining principal in October 2020? Question 4 1 Point What will be the remaining principal in November 2021? Question 5 1 Point What is the total monthly payment in August 2020? Question 6 1 Point What is the total monthly payment in July 2025? Question 7 1 Point What is the remaining principal in August 2028? Question 8 1 Point How much do you expect to pay in total for both loans? Question 9 1 Point What is the effective simple interest rate for the Direct unsubsidized loans: (interest + Origination fees)/(Loans)? Question 10 1 Point What is the effective simple interest rate for the Direct PLUS loans (interest + Origination fees)/(Loans)

BACKGROUND

Laura Moore has recently left her job as a Graphic Designer to open her own Company; a Graphic Design Agency dedicated to the creation and design of apps for mobile devices. Laura has decided to be self-employed.

To do so, she will have her business premises, which belongs to her father, in Barcelona downtown and she will have to hire:

• A visual designer
• A developer
• An administrative assistant

1. To hire the administrative assistant, Laura has decided to offer an indefinite contract. It is her first employee that she will hire and this has a recognised degree of disability of 37%. Explain to Laura what bonuses and reductions could be applied in the hiring of the administrative and what type of contract should do exposing its main characteristics. You must prepare the work contract of the Administrative Assistant in the corresponding oficial model.

Once the contract has been drafted and completed according to Spanish regulations, you must specify in detail the differences of this if it had been made in the United Kingdom.

2. We know the salaries agreed with two of the workers.

It develops the different steps to follow to prepare the payroll of each of them and the financial nature of each of the ítems involved:

a. Administrative Assistant. Three-month seniority. He has an indefinite work contract, base salary: € 1,500. Collective bargaining: € 50.

He has two extraordinary six-month accrual pays and receives the mon 06/30 and 12/31 of each year for an amount equal to the base salary. He has a disability of 37% and is single without children. He has made two overtime hours that month at a rate of € 15/h.

b. Visual designer. 2-month seniority. He has a temporary contract.

Base salary: € 1,950. Collective bargaining: € 100. Productivity: € 6 / day. It has two extraordinary six-month accrual payments and receives them apportioned each month. He is married and has a 9-year-old son (his spouse receives income of over € 1,500/year).

Once you have developed all the steps to follow in each case and the amount of the items, make the offcial payroll of the administrative assistant.

3. A year and a half after being hired, the administrative officer requests a period of leave of six months due to personal reasons.

Make the severance taking into account that:

-    The leave is granted from July 25^th.

• The worker has 10 days of vacations pending.
• During the month of July he made a total of 6 overtime hours

You must specify the conditions of the periods of leave in Spain and compare them with the terms of one of the countries studied; UK, United States or Canada (you can choose the country you want).

In December 2015, representatives from 195 nations gathered in Paris and signed an international agreement to address climate change, which many observers called a breakthrough for several reasons. First, the fact that a deal was struck at all was a major accomplishment, given the failure of previous climate change talks. Second, unlike previous climate change accords that focused exclusively on developed countries, this pact committed both developed and developing countries to reduce greenhouse gas emissions. However, the voluntary targets established by nations in the Paris climate deal fall considerably short of what many scientists deem necessary to achieve the stated goal of the negotiations: limiting the global temperature increase to 2 degrees Celsius. Furthermore, since the established targets are voluntary, they may be lowered or abandoned due to political resistance, short-term economic crises, or simply social fatigue or disinterest.

As philosophy professor Stephen Gardiner aptly explains, the challenge of climate change presents the world with several fundamental ethical dilemmas. It is simultaneously a profoundly global, intergenerational, and philosophical problem. First, from a global perspective, climate change presents the world with a collective action problem: all countries have a collective interest in controlling global carbon emissions. But each individual country also has incentives to over-consume (in this case, to emit as much carbon as necessary) in response to societal demands for economic growth and prosperity.

Second, as an intergenerational problem, the consequences of actions taken by the current generation will have the greatest impact on future generations yet to be born. Thus, the current generation must forego benefits today in order to protect against possibly catastrophic costs in the future. This tradeoff is particularly difficult for developing countries. They must somehow achieve economic growth in the present to break out of a persistent cycle of poverty, while limiting the amount of greenhouse gasses emitted into the atmosphere to protect future generations. The fact that prosperous, developed countries (such as the U.S. and those in Europe) arguably created the current climate problems during their previous industrial economic development in the 19th and 20th centuries complicates the tradeoffs between economic development and preventing further climate change.

Finally, the global and intergenerational nature of climate change points to the underlying philosophical dimensions of the problem. While it is intuitive that the current generation has some ethical responsibility to leave an inhabitable world to future generations, the extent of this obligation is less clear. The same goes for individual countries who have pledged to reduce carbon emissions to help protect environmental health, but then face real economic and social costs when executing those pledges. Developing nations faced with these costs may encounter further challenges as the impact of climate change will most likely fall disproportionally on the poor, thus also raising issues of fairness and inequality.

2. To what extent do humans have a moral responsibility to future generations that are yet to be born? Explain your reasoning.

Goodtime Food Products Ltd. produces processed foods, including pickles, relish, and canned vegetables. The production workers of Goodtime Food Products Ltd. are covered by a collective agreement. In September of this year, the Company terminated Rano, one of the employees in the bargaining unit after an incident in the plant. She had worked for the company for 7 years without incident prior to the day of her dismissal. Rano worked at a packing station monitoring a machine that filled pickle bottles with small cucumbers before they moved to additional processing. Occasionally when there was not enough work, Rano had been moved to another job in the plant inspecting bottles. On the day of the incident, Ed Thomas, her supervisor, decided that another employee should be trained on Reno’s regular job so there would be a replacement available if Rano were absent. Because Rano spoke very little English, Thomas instructed another employee who spoke the same language as Rano, Lucy Battaglia, to tell her to report to the inspection area when she arrived at work. Battaglia was not told the reason for the transfer, just to tell Rano to move. When Rano arrived for work and Battaglia told her she was been taken off of her regular job, she became enraged and swore about Thomas. She then walked a short distance to another workstation where Thomas was speaking to another employee. When Thomas refused to speak with her, Rano pointed at his ears and gestured at Thomas with a pair of scissors suggesting that he didn’t need them as he refused to listen. A few minutes later, Rano spoke to the shop steward. The steward immediately prepared a grievance for her rate of pay as the inspection job paid less than the filling job. When Rano and the shop steward presented the grievance to Thomas in his office, he crumpled it up in front of them and threw it in a garbage can. Thomas then told Rano to get back to work. Fifteen minutes later, Thomas went to the inspection area where Rano was working. Rano became enraged, when Thomas suggested that she make use of the local foodbank to offset her pay cut. She swore at Thomas, picked up a knife that was on a workbench, shouted obscenities and made slashing gestures about three feet from Thomas’ lower body. Thomas left the area. The company discharged Reno later the same day. The union filed a grievance challenging the dismissal. The grievance states that Reno has been “disciplined without just cause” contrary to the provisions of the collective agreement and requests she be “made whole” (reinstated to her job with no loss of compensation or seniority). The dispute has gone through the grievance process, and will now go to arbitration.

Answer the question: 1), At the arbitration hearing, what arguments will be presented by the employer.

Shaun has enough money to put a 20% down payment on the new house he and his family have picked out, but they will lose the emergency fund. Putting less than this down will increase his payments. What tradeoffs should he consider?

Moving at its maximum safe speed, an amusement park carousel takes 12 s to complete a revolution. At the end of the ride, it slows down smoothly, taking 3.5 rev to come to a stop. What is the magnitude of the rotational acceleration of the carousel while it is slowing down?

SOLVE FOLLOWING

a.   Desgin and VERILOG code of a 3 bit up down counter USING T FLIP FLOP.....

b. using behavioural module.Write a verilog discription of an N-BIT up down binary counter. Record the simulation output waveform in observation.....

(cantilever beam)

In most practical applications the dimensions do not scale down by the same amount. Using the formula’s given in class/lectures derive the overall scaling factor for the mass and deflection if the width, thickness, and length is scaled down by 10x, 100x, and 5x respectively.