Questions
n Jacobson v. Massachusetts (1905), the United States Supreme Court upheld the right of states to...

n Jacobson v. Massachusetts (1905), the United States Supreme Court upheld the right of states to enact compulsory vaccination laws—one of the most challenging constitutional dimensions of public health. It also provided the terms for what would eventually become a core question of public health ethics.

This case has become the precedent for many cases that have challenged vaccination laws. Both majority and dissenting opinions in numerous decisions have cited this case in reference to states’ authority to constrain individual behavior. These cases have involved issues ranging from fluoridation of municipal water supplies, to abortion, to the right to die. In Buck v. Bell (1927), the Supreme Court usedJacobson v. Massachusetts (1905) to uphold a forced-sterilization law using the reasoning that society must be protected from the burdens imposed by the offspring of “imbeciles.” Despite the troubling uses to which this decision has been put, public health law texts continue to cite the case as an example of the ways that public health practices must resolve the tensions between individual rights and the collective well-being.

Based on these Supreme Court decisions, respond to the following:

  • Do you believe health departments should be able to enter your house without a warrant from a judge?
  • Should health departments be able to isolate or quarantine you without a trial? Why or why not?

In: Nursing

A rigid tank with volume Vtank=20 liter is maintained at T1=300 C and initially contain m1=0.08...

A rigid tank with volume Vtank=20 liter is maintained at T1=300 C and initially contain m1=0.08 kg of water as shown in the figure. At some time, a valve is opened allowing Vin=2 liters of waters at Tin=20 C and Pin=20.0 MPa to enter the tank. The valve is shut and eventually all of the water in the tank comes to T2=300 C.

a)Locate state 1 and state in, the states of the water initially in the tank and the water added to the tank, respectively, on a sketch of a T-v diagram. Indicate on your diagram what two properties define each state as well as lines of constant pressures (isobars), lines of constant specific volume (isochors) and/or lines of constant temperatures (isotherms)).

b)What is the initial pressure in the tank (MPa)?

c)What is the mass of the water added to the tank (kg)?

d)Locate state 2, the final state of the water in the tank, on the T-v diagram from (a).

e) What is the final pressure in the tank (MPa)?

f) Explain how it is possible for the temperature of the water in the tank to remain constant at 3000C after adding water with much lower temperature ( 20oC ) to the tank.

g)On a P-v diagram overlay initial state and final state of water in the tank. Indicate on your diagram what two properties define each states and draw isotherms.

In: Chemistry

The controller of the Red Wing Corporation is in the process of preparing the company’s 2016...

The controller of the Red Wing Corporation is in the process of preparing the company’s 2016 financial statements. She is trying to determine the correct balance of cash and cash equivalents to be reported as a current asset in the balance sheet. The following items are being considered:

  

a. Balances in the company’s accounts at the First National Bank; checking $15,300, savings $23,900.
b. Undeposited customer checks of $7,000.
c. Currency and coins on hand of $760.
d.

Savings account at the East Bay Bank with a balance of $580,000. This account is being used to accumulate cash for future plant expansion (in 2018).
e.

$56,000 in a checking account at the East Bay Bank. The balance in the account represents a 20% compensating balance for a $280,000 loan with the bank. Red Wing may not withdraw the funds until the loan is due in 2019.
f. U.S. Treasury bills; 2-month maturity bills totaling $33,000, and 7-month bills totaling $38,000.

  

Required:
1.

Determine the correct balance of cash and cash equivalents to be reported in the current asset section of the 2016 balance sheet.

Cash and cash equivalents includes:

a

Balance in checking account       

  
 

Balance in savings account          

  

b

Undeposited customer checks

  

c

Currency and coins on hand       

  

d

Balance in savings account          

  

e

Balance in checking account       

  

f

U.S. treasury bills            

  

Total

In: Accounting

The following is a summary of the May 2016 operations of Reagan Company that makes and...

The following is a summary of the May 2016 operations of Reagan Company that makes and sells airplane models. Suppose that the company uses the FIFO method.

Physical Units

Direct Materials

Conversion Costs

WIP, beginning inventory

28,000

$39,200

$30,800

     Degree of completion for BI

100%

25%

Started in May

60,000

Completed and transferred out in May

66,000

WIP, ending inventory

22,000

     Degree of completion for EI

100%

50%

Costs added in May

$90,000

$280,000

1.What is the amount of direct materials cost assigned to ending WIP at the end of May?

Group of answer choices

$44,000

$39,200

$33,000

$22,000

2.What is the cost of goods transferred out during May?

Group of answer choices

$293,000

$517,000

$363,000

$447,000

In: Accounting

23-2. December 31 2017                         2016 33,500              &nb

23-2. December 31

2017                         2016

33,500                         13,000 Cash

12,250                         10,000 Accounts Receivable

12,000                         9,000 Inventory

0                                  3,000 Long-Investments

0                                  29,750 Building

0                                  (6,000) Accumalted depreciation on building

45,000                         20,000 Equipment

(2,000)                        (4,500) Accumlated depreciation on equipment

5,000                           9,250 Patents

105,750                       83,500 Total Assets

5,000                           3,000 Accounts Payable

1,000                           5,000 Dividends Payable

4,000                           8,500 Short-term Notes Payables

32,000                         25,000 Long term notes payable

39,000                         30,000 Common stock

6,000                            3,000 Pain-in capital excess of par

18,750                         9,000 Retained Earnings

105,750                       83,500 Total

Additional data related to 2017 are as follows:

1. A long term note for $16,000 was issued for the acquisition of equipment.

2. On January 1, 2017 the building was completely destroyed by a flood. Insurance proceeds on the building were $30,000.

3. Equipment that had cost 11,000 and was 40% depreciated was sold for 2,500.

4. Common stock with a par value of 5,000 and a market value of 6,000 was issued to pay off part of the long-term note.

5. A new long-term note was issued for the acquisition of equipment.

6. Equipment was purchased for cash.

7. Dividends were of 7,000 were declared during 2017.

Prepare the statement of cash flows, including any significant non-cash transactions after the reconciliation. (SHOW ALL OF YOUR WORK PLEASE)

In: Accounting

(Amounts in millions) 2017 2016 2015 Revenues $                    485,873.00 $            482,130.

(Amounts in millions) 2017 2016 2015
Revenues $                    485,873.00 $            482,130.00 $      485,651.00
Cost of sales $                    361,256.00 $            360,984.00 $      365,086.00
Gross Profit $                    124,617.00 $            121,146.00 $      120,565.00
Operating, selling, general and administrative expenses                         101,853.00                    97,041.00 $         93,418.00
Operating income $                       22,764.00 $               24,105.00 $         27,147.00
Non-operating Income/Expenses:
Interest expenses                               2,367.00                       2,548.00 $            2,461.00
Interest income                                    100.00                              81.00 $                 113.00
Interest, net $                          2,267.00 $                  2,467.00 $            2,348.00
Income from continuing operations before income taxes $                       20,497.00 $               21,638.00 $         24,799.00
Income taxes                               6,204.00                       6,558.00 $            7,985.00
Income from continuing operations $                       14,293.00 $               15,080.00 $         16,814.00
Income (loss) from discontinued operations, net of income taxes                                                 -                                          -   $                 285.00
Consolidated net income $                       14,293.00 $               15,080.00 $         17,099.00
Weighted-average common shares outstanding (basic)                               3,101.00                       3,207.00                 3,230.00
Cash Dividends declared $                          6,202.00 $                  6,285.72 $            6,202.00
Current assets:
Cash and cash equivalents                               6,867.00                       8,705.00 $            9,135.00
Receivables, net                               5,835.00                       5,624.00 $            6,778.00
Inventories                            43,046.00                    44,469.00 $         45,141.00
Prepaid expenses and other                               1,941.00                       1,441.00 $            2,224.00
Total current assets $                       57,689.00 $               60,239.00 $         63,278.00
Property and equipment:
Property and equipment                         179,492.00                 176,958.00 $      177,395.00
Less accumulated depreciation                          (71,782.00)                  (66,787.00) $       (63,115.00)
Property and equipment, net $                    107,710.00 $            110,171.00 $      114,280.00
Property under capital leases:
Property under capital leases                            11,637.00                    11,096.00 $            5,239.00
Less accumulated amortization                             (5,169.00)                     (4,751.00) $          (2,864.00)
Property under capital leases, net $                          6,468.00 $                  6,345.00 $            2,375.00
Goodwill                            17,037.00                    16,695.00 $         18,102.00
Other assets and deferred charges                               9,921.00                       6,131.00 $            5,671.00
Total assets $                    198,825.00 $            199,581.00 $      203,706.00
LIABILITIES AND EQUITY
Current liabilities:
Short-term borrowings                               1,099.00                       2,708.00 $            1,592.00
Accounts payable                            41,433.00                    38,487.00 $         38,410.00
Accrued liabilities                            20,654.00                    19,607.00 $         19,152.00
Accrued income taxes                                    921.00                           521.00 $            1,021.00
Long-term debt due within one year                               2,256.00                       2,745.00 $            4,810.00
Obligations under capital leases due within one year                                    565.00                           551.00 $                 287.00
Total current liabilities $                       66,928.00 $               64,619.00 $         65,272.00
Long-term debt                            36,015.00                    38,214.00 $         41,086.00
Long-term obligations under capital leases                               6,003.00                       5,816.00 $            2,606.00
Deferred income taxes and other                               9,344.00                       7,321.00 $            8,805.00
Redeemable noncontrolling interest                                                 -                                          -   $                              -  
Total Long-term liabilities $                       51,362.00 $               51,351.00 $         52,497.00
Total Liabilities $                    118,290.00 $            115,970.00 $      117,769.00
Equity:
Common stock                                    305.00                           317.00 $                 323.00
Paid-in Capital in excess of par value                               2,371.00                       1,805.00 $            2,462.00
Retained earnings & Accumulated other comprehensive income (loss)                            75,122.00                    78,424.00 $         78,609.00
Total Walmart shareholders' equity $                       77,798.00 $               80,546.00 $         81,394.00
Nonredeemable noncontrolling interest                               2,737.00                       3,065.00 $            4,543.00
Total equity $                       80,535.00 $               83,611.00 $         85,937.00
Total liabilities and equity $                    198,825.00 $            199,581.00 $      203,706.00
(Amounts in millions) 2014 2013 2012
Revenues $                    476,294.00 $            469,162.00 $      446,950.00
Cost of sales $                    358,069.00 $            352,488.00 $      335,127.00
Gross Profit $                    118,225.00 $            116,674.00 $      111,823.00
Operating, selling, general and administrative expenses $                       91,353.00 $               88,873.00 $         85,265.00
Operating income $                       26,872.00 $               27,801.00 $         26,558.00
Non-operating Income/Expenses:
Interest expenses $                          2,335.00 $                  2,251.00 $            2,322.00
Interest income $                               119.00 $                      187.00 $                 162.00
Interest, net $                          2,216.00 $                  2,064.00 $            2,160.00
Income from continuing operations before income taxes $                       24,656.00 $               25,737.00 $         24,398.00
Income taxes $                          8,105.00 $                  7,981.00 $            7,944.00
Income from continuing operations $                       16,551.00 $               17,756.00 $         16,454.00
Income (loss) from discontinued operations, net of income taxes $                               144.00 $                                   -   $                  (67.00)
Consolidated net income $                       16,695.00 $               17,756.00 $         16,387.00
Weighted-average common shares outstanding (basic)                               3,269.00                       3,374.00                 3,460.00
Cash Dividends declared $                          6,139.00 $                  5,361.00 $            5,048.00
ASSETS 2014 2013 2012
Current assets:
Cash and cash equivalents $                  7,281.00 $            7,781.00 $            6,550.00
Receivables, net $                  6,677.00 $            6,768.00 $            5,937.00
Inventories $               44,858.00 $         43,803.00 $         40,714.00
Prepaid expenses and other $                  2,369.00 $            1,588.00 $            1,774.00
Total current assets $               61,185.00 $         59,940.00 $         54,975.00
Property and equipment:
Property and equipment $            173,089.00 $      165,825.00 $      155,002.00
Less accumulated depreciation $             (57,725.00) $       (51,896.00) $       (45,399.00)
Property and equipment, net $            115,364.00 $      113,929.00 $      109,603.00
Property under capital leases:
Property under capital leases $                  5,589.00 $            5,899.00 $            5,936.00
Less accumulated amortization $                (3,046.00) $          (3,147.00) $          (3,215.00)
Property under capital leases, net $                  2,543.00 $            2,752.00 $            2,721.00
Goodwill $               19,510.00 $         20,497.00 $         20,651.00
Other assets and deferred charges $                  6,149.00 $            5,987.00 $            5,456.00
Total assets $            204,751.00 $      203,105.00 $      193,406.00
LIABILITIES AND EQUITY
Current liabilities:
Short-term borrowings $                  7,670.00 $            6,805.00 $            4,047.00
Accounts payable $               37,415.00 $         38,080.00 $         36,608.00
Accrued liabilities $               18,793.00 $         18,808.00 $         18,180.00
Accrued income taxes $                      966.00 $            2,211.00 $            1,164.00
Long-term debt due within one year $                  4,103.00 $            5,587.00 $            1,975.00
Obligations under capital leases due within one year $                      398.00 $                 327.00 $                326.00
Total current liabilities $               69,345.00 $         71,818.00 $         62,300.00
Long-term debt $               41,771.00 $         38,394.00 $         44,070.00
Long-term obligations under capital leases $                  2,788.00 $            3,023.00 $            3,009.00
Deferred income taxes and other $                  8,017.00 $            7,613.00 $            7,862.00
Redeemable noncontrolling interest $                  1,491.00 $                 519.00 $                404.00
Total Long-term liabilities $               54,067.00 $         49,549.00 $         55,345.00
Total Liabilities $            123,412.00 $      121,367.00 $      117,645.00
Equity:
Common stock $                      323.00 $                 332.00 $                342.00
Paid-in Capital in excess of par value $                  2,362.00 $            3,620.00 $            3,692.00
Retained earnings & Accumulated other comprehensive income (loss) $               73,570.00 $         72,391.00 $         67,281.00
Total Walmart shareholders' equity $               76,255.00 $         76,343.00 $         71,315.00
Nonredeemable noncontrolling interest $                  5,084.00 $            5,395.00 $            4,446.00
Total equity $               81,339.00 $         81,738.00 $         75,761.00
Total liabilities and equity $            204,751.00 $      203,105.00 $      193,406.00
1. Calculate the Net income, Dividens, Net sales, Net credit sales, average inventory, and Average fixed assets

  

In: Accounting

1. The inventory on hand at the end of 2016 for Reddall Company is valued at...

1.

The inventory on hand at the end of 2016 for Reddall Company is valued at a cost of $94,000. The following items were not included in this inventory:

  1. Purchased goods in transit, under terms FOB shipping point, invoice price $4,000, freight costs $200.
  2. Goods out on consignment to Marlman Company, sales price $5,600, shipping costs of $300.
  3. Goods sold to Grina Co. under terms FOB destination, invoiced for $1,900 which included $178 freight charges to deliver the goods. Goods are in transit.
  4. Goods held on consignment by Reddall at a sales price of $2,700 which included sales commission of 20% of sales price.
  5. Purchased goods in transit, shipped FOB destination, invoice price $2,100 which included freight charges of $190.

Required:

Determine the cost of the ending inventory that Reddall should report on its December 31, 2016, balance sheet, assuming that its selling price is 140% of the cost of the inventory.

$_________

2.

Why are the cost of goods sold and ending inventory amounts different for each of the three methods?

a. FIFO assumes different physical units are sold than does LIFO which results in different amounts being reported as cost of goods sold.

b. FIFO assumes different unit costs are allocated to the cost of goods sold and ending inventory than does LIFO.

c. Under FIFO, the cost of inventory includes freight-in, storage and insurance, whereas under LIFO these costs are expensed as incurred.

d. Under LIFO, purchase discounts are recorded as part of the cost of inventory when the discount is not taken, resulting in a higher cost of goods sold

In: Accounting

Valuation of Inventory The inventory on hand at the end of 2016 for Reddall Company is...

Valuation of Inventory

The inventory on hand at the end of 2016 for Reddall Company is valued at a cost of $94,000. The following items were not included in this inventory:

1. Purchased goods in transit, under terms FOB shipping point, invoice price $4,000, freight costs $200.

2. Goods out on consignment to Marlman Company, sales price $5,600, shipping costs of $200.

3. Goods sold to Grina Co. under terms FOB destination, invoiced for $1,900 which included $178 freight charges to deliver the goods. Goods are in transit.

4. Goods held on consignment by Reddall at a sales price of $2,700 which included sales commission of 20% of sales price.

5. Purchased goods in transit, shipped FOB destination, invoice price $2,100 which included freight charges of $190.

Determine the cost of the ending inventory that Reddall should report on its December 31, 2016, balance sheet, assuming that its selling price is 140% of the cost of the inventory.

In: Accounting

In the 2016 Summer Olympics in Rio, there were eight runners in the final of the...

In the 2016 Summer Olympics in Rio, there were eight runners in the final of the men's 100 meter dash. How many possible outcomes could we have seen on the podium?

(The podium honors the first three finishers in an ORDERED fashion. The first-place finishers gets the gold medal, second-place finisher gets the silver medal, and the third-place finisher gets the bronze medal.)

How many possible outcomes could we have seen on the podium that didn't include either of the two Americans? Remember the podium represents an ORDERED finish.

What is the probability that both of the American runners medalled? (To medal means to finish in the top three)

**Calculate under the assumption that order doesn't matter for this calculation.

How many possible outcomes could we have seen on the podium if we know that a runner from Jamaica finished first, a runner from America finished second, and a runner from neither Jamaica nor America finished third?

In: Statistics and Probability

In the event of a natural disaster such as Hurricane Matthew in 2016 or Hurricane Katrina...

In the event of a natural disaster such as Hurricane Matthew in 2016 or Hurricane Katrina in 2005, identify and explain which two specialized fields of toxicology would be most involved in assessing the health risks and environmental issues involved in the aftermath of the storms. What do you think their main role would be?

In: Operations Management