1. In the past, the medical center has aggregated all facilities costs, and then allocated the total amount on the basis of square footage. This methodology assigns an average cost rate to each patient service department regardless of whether its space is new or old, or prime or poor. The proposed allocation for the Dialysis Center, on the other hand, requires it to bear the true facilities costs of its new space. What are the advantages and disadvantages of the new methodology? Do you support the new allocation scheme?

Subject: Innovation and technology management

When new technologies arrive, only a few customers adopt such technologies. A large number of customer remain sceptical about the product. The cost of the new technology remain high. As a result it take long time for the businesses to focus on the new technology until the dominant design comes and the price become affordable by the large number of consumers. From your point of view, what might be the reasons established firms might resist adopting a new technology.

Assume the following information

Given the information in this question, the return from covered interest arbitrage by U.S. investors with $675,000 to invest is about _______in decimal.

Consider that you are 35 years old and have just changed to a new job. You have $146,000 in the retirement plan from your former employer. You can roll that money into the retirement plan of the new employer. You will also contribute $6,800 each year into your new employer’s plan. If the rolled-over money and the new contributions both earn a return of 6 percent, how much should you expect to have when you retire in 30 years?

Consider that you are 35 years old and have just changed to a new job. You have $155,000 in the retirement plan from your former employer. You can roll that money into the retirement plan of the new employer. You will also contribute $7,700 each year into your new employer’s plan.

If the rolled-over money and the new contributions both earn a return of 6 percent, how much should you expect to have when you retire in 30 years?

Careers in ICT are constantly changing as technology changes offer new innovations and opportunities. There are new jobs being created in the areas of cybersecurity, big data, cloud computing and more. Select a new area of ICT which you feel could influence and direct your career opportunities. Write about 200 words on this stating how you feel that your career could be directed to new opportunities in this field.

note: please solve it as soon as possible, no time for me.

Illustrate the following event with an AS or AD shift:

a. Government cuts defense spending.

Instructions: Grab either the AD or AS curve and drag-and-drop it in a new position to represent the resulting shift in AD or AS.  

b. Interest rates rise.

Instructions: Grab either the AD or AS curve and drag-and-drop it in a new position to represent the resulting shift in AD or AS.  

c. Imported oil gets cheaper.

Instructions: Grab either the AD or AS curve and drag-and-drop it in a new position to represent the resulting shift in AD or AS.  

d. Taxes on the rich are increased.

Instructions: Grab either the AD or AS curve and drag-and-drop it in a new position to represent the resulting shift in AD or AS.  

e. Consumer confidence increases.

Instructions: Grab either the AD or AS curve and drag-and-drop it in a new position to represent the resulting shift in AD or AS.

f. Taxes on consumers are cut.

Instructions: Grab either the AD or AS curve and drag-and-drop it in a new position to represent the resulting shift in AD or AS.

g. Oil becomes much more expensive.

Instructions: Grab either the AD or AS curve and drag-and-drop it in a new position to represent the resulting shift in AD or AS.

h. Interest rates fall.

Instructions: Grab either the AD or AS curve and drag-and-drop it in a new position to represent the resulting shift in AD or AS.

Dreamtime Jewellers Limited (DJL) is a small network of jewellery stores and DJL is considering building a new store. The new store costs $2.5 million and managers plan to partly fund the store with a $1 million five-year bank loan.

In addition, DJL must spend $150,000 on excavation before they build the new store. Because this expense will reduce the new store’s profitability, managers have suggested that the excavation expense be spread out equally over the five-year analysis period.

The ATO states that excavation qualifies as a business expense in the year incurred. DJL has already spent $100,000 conducting market research to determine the most lucrative location for a new store.

If the directors approve the new store DJL anticipates that it will require an additional $400,000 of inventory today on top of the existing level of $1.5 million, and accounts payable will increase by $270,000. The accounts receivable balance will increase from the current level of $5.4 million to $6.2 million if the new store proceeds.

DJL must dispose of $120,000 of redundant jewellery equipment today if the new store is approved. The equipment initially cost $300,000 four years ago and is fully depreciated for tax purposes. Assume the company tax rate is 30%.

What are the 'cash flows at the start'?

Question 2: Residence and double tax agreements

a. The top level of management of Koru Airways Ltd is based at its head office, situated in Los Angeles, California. Three of the company's nine directors are New Zealand residents. They fly to Los Angeles for monthly meetings of the board of directors. The majority of the company's shares are owned by shareholders who are resident in New Zealand. Although the company was incorporated in New Zealand, it was decided to base the company's operations in Los Angeles because that was where most of the company's business originated.

Explain, giving reasons, whether or not the company is resident in New Zealand for income tax purposes.

In answering this question you do not need to consider the possible effects of the New Zealand/USA double tax agreement.

b.Norma made the following trips to New Zealand:

i> 6 March to 9 July 2015

i> 11 January to 27 March 2016

i> 6 June to 9 July 2016

i> 3 November 2016 to 22 March 2017

Norma does not have a permanent place of abode in New Zealand at any time during this period.

Explain, giving reasons, whether Norma is resident in New Zealand for tax purposes.

If you decide that she is resident, state the date from which she becomes resident, and why.

We can remodel our existing building at a cost of $6.9 million, or build a new building at a cost of $11 million. The old building, after it is refurbished, would not be as efficient as the new one, and energy costs would, therefore, be $750,000 a year higher. The maintenance cost for the old building would be $450,000 per year and $420,000 for the new building. The salvage value for the new building would be $3.25 million after its 15-year life, while the salvage value for the old building would be $1,800,000 after its 9-year life. In addition, the new building would allow our company to project a “Green Friendly” image that would result in better recruitment of clients and personnel. It is estimated that this “Green Friendly” image would result in cost savings or increased cash flows (after-tax) of $320,000 per year. If the new building is built, the old, the old building can be sold now for $850,000 in its present condition (please read pages 208-209 for the treatment of this cash flow). The required return for Boulder is 8 percent.

Net present value for keeping the old building_____________ Equivalent annuity for keeping the old building_________

Net present value for building a new building____________ Equivalent annuity for building a new building_________

Which option should be chosen? _______________