Richardson Company is contemplating the establishment of a share-based compensation plan to provide long-run incentives for its top management. However, members of the compensation committee of the board of directors have voiced some concerns about adopting these plans, based on news accounts related to a recent accounting standard in this area. They would like you to conduct some research on this recent standard so they can be better informed about the accounting for these plans.

Instructions

If your school has a subscription to the FASB Codification, log in and prepare responses to the following. Provide Codification references for your responses.

Identify the authoritative literature that addresses the accounting for share-based payment compensation plans. Briefly discuss the objectives for the accounting for stock compensation. What is the role of fair value measurement? The Richardson Company board is also considering an employee share-purchase plan, but the Board does not want to record expense related to the plan. What criteria must be met to avoid recording expense on an employee stock-purchase plan?

An example for numerical to categorical data off the top of my head: Light of different color has different wavelengths, but certain ranges of wavelengths qualify as certain shades/hues/tints/etc. You can generalize and say a certain range can be called "blue" or "red". Red is usually attributed to light that has a wavelength between 780 and 622 nanometers, whereas blue light is between 492 and 455 nm. To the average person, "red" and "blue" obviously mean more than a given wavelength of light, so a categorical/qualitative description might be of more use in such a context. Another example would be grading scales. Certain ranges of scores will qualify as an A, a B, and so on. Suppose you want to examine the grades of high school students admitted into a prestigious university. Students that fall in the A/B range tend to have a better chance of being admitted, while those at the other end of the spectrum are "significantly" less likely to enroll. ("Significant" here can take on the statistical meaning of the word.

Give Examples (this is complex analysis):

(a.) First characterize open and closed sets in terms of their boundary points. Then give two examples of sets satisfying the given condition: one set that is bounded (meaning that there is some real number R > 0 such that |z| is greater than or equal to R for every z in S), and one that is not bounded. Give your answer in set builder notation. Finally, choose one of your two examples and prove that is neither open nor closed.

(b.) Give two examples of a function f: C→C that is continuous at z=0 but not differentiable at z=0 using the Cauchy-Riemann equations.

(c.) Find a cube root of -1, other than -1, in two ways: first, by using high school algebra (solve the equation z^3= -1 by factoring the polynomial z^3+1 as z+1 times a quadratic polynomial and then determine the roots of the quadratic polynomial) and second, by using the formula for computing nth roots of a complex number.

Question 2                                                                                                                   8 marks

The following information relates to the business of Paisley’s Guitar School for the month of June 2019:

June

1       Purchased equipment for $42,000. Paid $6,000 deposit and agreed to pay the balance in 60 days.

3       Paid salaries of $15,800.

8       Brad Paisley withdrew $21,000 from the business for his personal use.

14      Paid $9,800 for radio commercials incurred.

19      Paid $7,400 to creditors for supplies that had previously been purchased on credit.

23      Received $3,700 from customers to reduce the balance in their accounts.

30      Earned $78,000 in tuition fees during the month. Of these, 25% of the fees were collected in cash and 75% will be paid within 2 months.

Required:

Prepare the general journal entries to record the above transactions that occurred during June 2019 (ignore GST, and narrations are NOT required).                     

Paul and Tina are age 66 and 62 respectfully. They file a joint return. They have itemized deductions totaling $15,000. They support their 24 year old son, Jed who goes to school on a full time basis. He earns $4,000 per year as a waiter at a restaurant.

Paul and Tina also support a friend Janice who came to dinner one evening and never left. She does not earn any money.

Wages ……………………………………   $170,000

Interest from savings ……………………           12,000

Interest on NYS qualified bonds …………           7,000

Inheritance from Tina’s Aunt Lucy…………       6,000

Alimony paid to Tina’s ex husband                       8,000

Child support from Tina’s ex husband Eric..       10,000

Prize from contest at church……………….          1,000

Dividend from ABC Corp. stock …………           2,000

1. What is Paul and Tina’s gross income?

2. What is Paul and Tina’s adjusted gross income?

3. What is Paul and Tina’s standard deduction?

4. What is Paul and Tina’s tax liability?

Describe 3 health behavior strategies and the corresponding theory of health behavior change for increasing the uptake of the potential COVID-19 vaccine.

Please be specific regarding which theory (or theories) you are using and the corresponding strategy. For example, using the Theory of Planned Behavior, you might focus on changing parental attitudes about getting the vaccine by creating an instagram posts/videos for parents that focus on the way they value their children's education. The video would demonstrate that by getting the vaccine, it will enable their child - and their child's friends - to be able to attend school in-person.

describe 3 behavior change strategies that encompass multiple levels including strategies that, 1) medical and other social service providers can use with individual patients/families to get them to get the vaccine and/or vaccinate their children; 2) social strategies, including strategies for changing social norms about the benefits of getting the vaccine, and 3) structural strategies including ease of obtaining the vaccine such as the availability, price, amount of time required, etc.

Three modifiable health behaviors that contribute to heart disease include:

Which of the following help(s) to protect against cancer?

The Healthy Hunger Free Kids Act passed in 2010 was designed to improve the nutritional quality of school lunches. This includes:

Essential amino acids _____.

Income and Poverty