[PLEASE ANSWER IN EXCEL TEMPLATE BELOW (A/B ON SEPARATE PAGES) AND SHOW FORMULAS/SOLVER INFO]

La Quinta Inn is staffing its receptionists in its biggest hotel in San Antonio. Receptionists work 6-hour shifts at the hotel lobby. There are two types of receptionists: those who speak English as a first language and those who are fully bilingual (English and Spanish). The requirements for the number of receptionists depend on the customer arrivals during various hours. The Inn believes that the need for receptionists between the hours of 7 A.M. and 10 P.M. are as follows:

Receptionists begin work either at 7 A.M., 10 A.M., 1 P.M., or 4 P.M. At least half of the receptionists needed in any time period should speak English as the first language. Further, at least one-quarter of the receptionists needed in any time period should be fully bilingual.

A) How many and what type of receptionists should be hired for each shift to meet the language and staffing requirements, so that the total number of receptionists is minimized?

B) What is the optimal hiring plan from a cost perspective if English-speaking receptionists are paid $30 per hour and bilingual receptionists are paid $35 per hour?

Coastline Community College

Acct C103, Individual Taxation

Summer 2018

Tax Year 2017 Form 1040 Tax Return Project

Based upon Bill and Susan Minor’s information below, complete a Form 1040 for Tax Year 2017.

You will receive 10 points for each correct figure you list on Lines 7, 8a, 12, 21, 37, 40, 42, 43, 63, and 64.Email your completed Form 1040 to me by August 15, 2018.

-In 2017, Bill and Susan Minor had W-2 Wages totaling $99,000, Federal Tax Withheld of $9,000, and State Tax Withheld of $4,000.

-In 2017, Bill and Susan both had health insurance for the entire year through their employers which met the Minimum Essential Coverage requirements under the Affordable Care Act.

-Bill is an auditor at a hotel and Susan is a high school business teacher.

-Bill and Susan will file Married Filing Joint in 2017.

-In 2017, Bill received interest income of $250 from his 1^st Bank of the Third Best Account.He also cashed in a Certificate of Deposit early and the bank assessed a $25 penalty for early withdrawal of savings.

-In 2017, Bill and Susan spent $3,700 making repairs on their home.The repairs included work on their garage door, replacement of the kitchen flooring, and refurbishing their electrical breaker box.

-The Minor’s took the Standard Deduction on their Form 1040 Tax Return in 2016.They don’t know if they can take the Standard Deduction or not in 2017.They want to take the largest deduction they can in 2017, whether that be the Standard Deduction OR the Itemized Deduction.

-In 2017, Susan received a $6,000 inheritance from the estate of her great-great-grandmother.

-Susan and Bill are both 50 years old and neither one is blind or disabled.

-Their grown children are Porsche and Carmen.The kids are out of the house and have their own jobs and apartments.Porsche, who made $96,000 in 2017, is a poor money manager and Bill gave her $3,800 in 2017.

-In 2017, Susan sent her Mom $1,500 to help her Mom buy medication and medical devices.Susan does not and cannot claim her Mom as a Dependency Exemption.

-The Minor’s took fencing lessons in 2017 that cost $2,400.They said these lessons help them “unwind” after a busy workday. Susan liked fencing so much she bought a foil, epee, and saber costing $2,200.A day after buying the fencing equipment, a thief broke into Susan’s fencing locker at the fencing center and stole the foil and saber worth $1,800.Susan filed a police report, had no insurance on the foil and saber, and the property was not recovered.

-In 2017, Susan paid $850 in union dues to the El Camino Real Teachers, Educators, and Mentors Union.

-Bill owed the IRS $4,600 from his 2015 Federal Income Tax Return.He is paying $212 a month on this debt.In 2017, Bill calculated he paid $2,344 in tax and $200 in interest to the IRS.

-Susan helped her friend start a business.The friend plans on paying Susan $4,950 for all the work

she did.This payment will be made in December 2018.

-Susan decided in 2017 to become a self-employed tutor/teacher.She taught 2 kids business planning and

was paid $400.Her ONLY business expenses as a self-employed tutor/teacher were $50 for business cards and $75 for paper, pencils, and supplies.Susan also tells you she paid “Mystic Maria the World’s   7^th Best and Inexpensive Fortune Teller” $540 to predict Susan’s success.Maria reported that Susan would be wildly successful in her tutoring/teaching business and would gross approximately $500 in 2018.

-In 2017, Bill and Susan owned a rental property and calculated Total Rental Real Estate Income on Line 26, Schedule E, of $6,820.

-In 2017, Bill won a $470 cash prize for a contest he entered.Bill said he did NOT get a W-2 or a Form 1099 for the $470 he won.

-The Minor’s received a State Tax Refund of $630 in April 2017 from the State of California.This refund was for Tax Year 2016.

-Bill stated he contributed $2,000 to his Roth IRA in 2017.

-Bill and Susan are members of their local Elks Lodge, which is a non-profit organization, involved in charitable work, and a Qualifying Charitable Organization.The Minor’s pay $140 a year for dues and their only activity with the Elks is going to eat Sunday breakfast, attending dances, and buying drinks at the bar.

-The Minor’s paid $9,850 in Home Mortgage Interest in 2017.They paid a property tax bill of $3,700 in 2017.

-In 2017, Bill drove his personal auto 3,900 miles as a volunteer meal deliverer for Let’s Feed All of the Hungry, a Qualifying Charitable Organization.   

-In 2017, Bill donated 150 hours of time to Goodwill, a Qualifying Charitable Organization. He figures his time is worth $40 an hour.

-Susan has AB- blood type. When the Red Cross Bloodmobile stops by her work, Susan donated blood. In 2017, she donated 6 pints of blood. The local hospital charges $300 a pint for patients who receive AB- Blood.

-In 2017, Bill incurred $2,900 in gambling losses at Lost Wages Casino. In 2017, he won $4,100 in the California Super Big Lotto.

-Bill and Susan calculated they had 6,000 commuting miles to their W-2 jobs in 2017.

-The Minor’s donated $1,600 to Let’s Feed the Whales and Save the Children Fund in 2017. Bill’s friend Dante said the fund was is a scam. Bill went on the IRS Website and found that the fund was a Qualifying Charitable Organization.

- In 2017, Susan sold stock she had in The Coffee Grind Company. Susan’s friend, Alma Cabrera, an Enrolled Agent, and calculated that Susan had a Short-Term Capital Gain of $5,300 from the sale of the stock.

-In 2017, Susan decided to run for the city council. She paid a $255 filing fee and borrowed $15,000 from the local bank to finance her campaign. Susan lost the election.

-In 2017, Bill and Susan paid homeowner’s association dues of $1,400 on their personal residence.

-In 2017, Bill paid a dental bill of $7,500 for removal of 16 of his bad teeth and the filling of 16 of his other teeth.

In 2017, Bill paid $580 for DMV registration fees for his 2002 Chevy S-10 Pickup Truck and Susan’s 2007 Yaris. Bill has determined these DMV fees are deductible on a Schedule A.

In 2017, Susan’s sister, who is a well-known, successful, and highly paid entertainer, gave Susan a Tesla Model S Automobile with a Fair Market Value of $80,000. Susan uses the car to commute to her job and paid $900 in DMV registration fees that she has determined are deductible on a Schedule A.

In 2017, Bill was ticketed for driving his car without a valid registration and no proof of insurance. He paid a fine of $350, which included court costs.

-In 2017, Susan found a gold and diamond ring near hear house. She turned it into the police department and after 30 days, the police gave the property back to Susan since no one claimed it. In November 2017, Susan had the ring appraised and found out the fair market value of this found property was $6,200.

-In 2017, Susan paid a researcher $300 to trace her family history. The researcher reported to Susan she may be the rightful owner of a small farm in Germany worth $1,000,000. Susan has made plans to see if she owns the land, she has set aside $2,500 in a savings account for a title and legal search, and she will hire an attorney in December 2018 to determine her ownership rights.

a case study with research

San Pico is a rapidly growing Latin American developing country. The country is blessed with miles of scenic beaches that have attracted tourists by the thousands in recent years to new resort hotels financed by joint ventures of San Pico businessmen and moneymen from the Middle East, Japan, and the United States. Additionally, San Pico has good natural harbors that are conducive for receiving imported merchandise from abroad and exporting merchandise produced in San Pico and other surrounding countries that lack access to the sea. Because of these advantages, many new businesses are being started in San Pico.

Presently, stock is traded in a cramped building in La Cobijio, the nation’s capital. Admittedly, the San Pico Stock Exchange system is rather archaic. Twice a day an official of the exchange will call out the name of each of the 43 companies whose stock trades on the exchange. Brokers wanting to buy or sell shares for their clients then attempt to make a trade with one another. This crowd trading system has worked well for over one hundred years, but the government desires to replace it with a new modern system that will allow greater and more frequent opportunities for trading in each company, and will allow for trading the shares of the many new start-up companies that are expected to trade in the secondary market. Additionally, the government administration is rapidly privatizing many state-owned businesses in an attempt to foster their efficiency, obtain foreign exchange from the sale, and convert the country to a more capitalist economy. The government believes that it could conduct this privatization faster and perhaps at more attractive prices if it had a modern stock exchange facility where the shares of the newly privatized companies will eventually trade.

You are an expert in the operation of secondary stock markets and have been retained as a consultant to the San Pico Stock Exchange to offer your expertise in modernizing the stock market.

Should they implement a modernized floor (outcry) and automated trading system such as the New York Stock Exchange? Provide an explanation as to how this would be feasible or not.

Would a system such as the NASDAQ be more beneficial considering the size of the country? Explain.

Explain the significant role played by the new exchange in facilitating capital market activity.

Explain why in its present state the exchange may or may not promote requisite liquidity and its significance.

Briefly discuss a regulatory framework needed to assure market integrity.

Discuss potential listing requirements.

How would the exchange serve as a barometer of economic activity?

Maria’s Bakery was established in 1950 when Jerry and Maria arrived from a northern province of Italy and made their home in Brighton, Massachusetts. Bakers by trade in the “old country”, their goal was to establish a bakery.
Brighton is a city located some five miles west of Boston which became a destination for many immigrant Italian families in the 1950s. With an already established target market for Jerry and Maria, it was not difficult to develop a clientele for the breads and pastries that were a part of the Italian lifestyle. The bakery made its debut in the small kitchen of a row house that became the first home of the young immigrant couple.
The couple started a family early on and brought into the world two sons, Bruno and Paulo, who would both be raised in the midst of the family business. In the 1960s the business finally moved out of the cluttered row home into retail space in the center of town. The business was established and opened under the name of Maria’s Italian Bakery.
By the 1990s, Jerry and Maria were getting ready for retirement. The business had stopped growing many years ago and they were ready to hopefully pass it on to their two sons. Both boys had attended college and moved on to their own careers, but were interested in taking over the family business.
At this point in time, the demographics of Brighton had changed dramatically. The Italian population, which at one time was the majority ethnic group, had dwindled significantly. Brighton, just as it had in the 1950s, now became a haven for many other ethnic groups such as Indians, Pakistanis, and Hispanics. The large Italian population, tired of the cramped city landscape, had moved to the suburbs.
Bruno and Paulo, using the education that their parents worked so hard to give them, recognized the shift in demographics and recommended to their parents that the bakery name be changed to Maria’s Bakery. This, in their estimation, would open the door to carry other bakery products to meet the needs of the demographics now dominate in the Newton market.
Jerry and Maria were very upset at this recommendation, but realized that they worked hard for their children’s education and should listen to their proposal. They agreed and asked the boys to enlist the services of a marketing research consultant to back up their claims.
You have been hired as that consultant and your job is to establish a plan to gather enough data to support a name and product assortment change. Because this is a fictitious scenario, you will not be expected to collect primary data. This is a proposal explaining how you intend to make your final recommendations to the owners.
Your report must include the following:
Define the problem, and then Explain the research objectives.

Group 4:          

Course Project Case Study: Mr. Lopez is an 85 year-old Hispanic man who was admitted to the hospital with complaints of fatigue, decreased appetite, and a 25 pound weight loss over the past six months. He also reports change in his short term memory. He used to be active with his local retired friends and walked 1.5 miles a day but now spends most of his time in his recliner watching television. He has a medical history of coronary artery disease and hypertension.

Orders include:

Regular diet, calorie count

Ensure shakes TID daily

Ambulate TID daily, stand by assist

Daily weights

Warfarin 2 mg PO daily

Digoxin 125 mcg PO daily

Atorvastatin 20 mg PO daily

Escitalopram 10 mg PO daily

Metoprolol 50 mg PO BID

Do not resuscitate

1. Medical history- Describe the pathophysiology of the medical diagnoses of your assigned patient. Include the admitting diagnosis as number one and then four other medical diagnoses (for a total of 5). The admitting diagnosis is reason for being in the facility. If post-surgical, include surgery and reason for surgery. The secondary diagnoses include a history of pre-existing medical diagnoses). You need to include 4 secondary diagnoses. If your patient does not have a total of five medical diagnoses put N/A - you must note that in your paper or you will lose points. For each diagnosis, provide at least a 5 sentence explanation of the pathophysiology of the condition/problem. MAKE SURE YOU CITE YOUR SOURCES.   

2. Nursing Care Plan- 4 nursing diagnoses, one short-term and one long-term goal PER NURSING DIAGNOSIS, and three interventions PER NURSING DIAGNOSIS (not per goal, unless you want to). Prioritize per Maslow with an explanation and an expected evaluation. Make sure to include a teaching plan in your care plan.  Upload the table below into your paper. Include the following in your paper: Which of your nursing diagnoses are priority using Maslow’s Hierarchy of Needs? If you were to implement this plan of care, would you expect any of your short-term expected outcomes met during your shift? Explain. How might you revise your care plan next time to achieve at least one outcome during your shift?

A company with a large fleet of cars hopes to keep gasoline costs down and sets a goal of attaining a fleet average of at least

2424

miles per gallon. To see if the goal is being​ met, they check the gasoline usage for

5050

company trips chosen at​ random, finding a mean of

22.0522.05

mpg and a standard deviation of

5.555.55

mpg. Is this strong evidence they have failed to attain their fuel economy​ goal? Complete parts a through e below.

​a) Write appropriate hypotheses.

Which hypotheses below will test if the company failed to attain their​ goal?

A.

Upper H 0H0​:

muμequals=2424

Upper H Subscript Upper AHA​:

muμnot equals≠2424

B.

Upper H 0H0​:

muμless than<2424

Upper H Subscript Upper AHA​:

muμequals=2424

C.

Upper H 0H0​:

muμgreater than>2424

Upper H Subscript Upper AHA​:

muμequals=2424

D.

Upper H 0H0​:

muμnot equals≠2424

Upper H Subscript Upper AHA​:

muμequals=2424

E.

Upper H 0H0​:

muμequals=2424

Upper H Subscript Upper AHA​:

muμgreater than>2424

F.

Upper H 0H0​:

muμequals=2424

Upper H Subscript Upper AHA​:

muμless than<2424

​b) Are the necessary assumptions to perform inference​ satisfied?

A.

​No, the nearly normal condition is not satisfied.

B.

​No, the randomization condition is not satisfied.

C.

​No, the​ 10% condition is not satisfied.

D.

​Yes, all the necessary assumptions are satisfied or can be assumed to be satisfied.

​c) Test the hypothesis and find the​ P-value.

The​ P-value is

nothing.

​(Round to three decimal places as​ needed.)

​d) Explain what the​ P-value means in this context.

Choose the correct answer below.

A.The​ P-value is the probability of obtaining a sample mean of

22.0522.05

mpg or more if the mean mileage of the fleet is

2424

mpg.

B.The​ P-value is the probability that the mean mileage of the fleet is greater than or equal to the proposed mean of

2424

mpg.

C.The​ P-value is the probability that the mean mileage of the fleet is

22.0522.05

mpg rather than the proposed mean of

2424

mpg.

D.The​ P-value is the probability of obtaining a sample mean of

22.0522.05

mpg or less if the mean mileage of the fleet is

2424

mpg.

​e) State an appropriate conclusion.

Since the​ P-value is

▼

less

greater

than any reasonable level of​ significance, the data

▼

provide

fail to provide

sufficient evidence to reject the null hypothesis.

Regression Analysis/Need R code/Step By Step Explanation/No Hand Written Regression:

A) Provide a 95% Confidence interval for each of the estimated parameters B ) Use Hypothesis Testing to test the significance of Regression and Residual Analysis C) Perform Lack of fit test Apply corresponding transformation to correct model inadequacies if any. D) Perform Multicollinearity and Validate your model Accordingly. We seek a model of the form # # B = A0 * X0 + A1 * X1 + A2 * X2 + A3 * X3 + A4 * X4

Dataset is in format that can be used and run in R Studio directly:

 a0, 1; a1, the petrol tax; a2, the per capita income;a3, the number of miles of paved highway;a4, the proportion of drivers; b,  the consumption of petrol.

b <- c(541, 524,561, 414,410,457,344, 467, 464, 498, 580, 471, 525, 508, 566,635,603,714,865,640,649
,540, 464, 547, 460, 566, 577, 631, 574, 534, 571, 554, 577, 628, 487, 644, 640, 704, 648, 968
, 587, 699, 632, 591, 782, 510,610, 524)

a4 <- c(0.525, 0.572, 0.580, 0.529, 0.544, 0.571, 0.451, 0.553, 0.529, 0.552, 0.530, 0.525,
0.574,0.545,0.608,0.586,0.572,0.540,0.724,0.677,0.663,0.602,0.511,0.517,0.551,0.544, 0.548,
0.579, 0.563, 0.493, 0.518, 0.513, 0.578, 0.547, 0.487, 0.629, 0.566, 0.586, 0.663, 0.672
,0.626,0.563,0.603,0.508,0.672,0.571,0.623, 0.593)

a3<- c(1976,1250, 1586, 2351, 431, 1333, 11868, 2138, 8577, 8507, 5939, 14186, 6930, 6580,8159,
10340, 8508, 4725, 5915, 6010,7834,602, 2449, 4686,2619, 4746, 5399,9061,5975, 4650, 6905,
6594,6524,4121,3495, 7834, 17782, 6385, 3274, 3905,4639, 3985, 3635, 2611, 2302, 3942, 4083
, 9794)

a2 <- c(3571, 4092, 3865, 4870, 4399, 5342, 5319, 5126, 4447, 4512, 4391, 5126, 4817, 4207, 4332, 4318,
4206, 3718, 4716, 4341, 4593, 4983, 4897, 4258, 4574, 3721, 3448, 3846, 4188, 3601, 3640, 3333,
3063,3357,3528,3802,4045, 3897, 3635, 4345, 4449, 3656, 4300, 3745, 5215, 4476, 4296 ,5002)

a1 <- c(9.00, 9.00, 9.00, 7.50, 8.00, 10.00, 8.00, 8.00, 8.00, 7.00, 8.00, 7.50, 7.00, 7.00, 7.00, 7.00,
7.00, 7.00, 7.00, 8.50, 7.00, 8.00, 9.00, 9.00, 8.50, 9.00, 8.00, 7.50, 8.00, 9.00, 7.00,
7.00, 8.00, 7.50, 8.00, 6.58, 5.00, 7.00, 8.50, 7.00, 7.00, 7.00, 7.00, 7.00, 6.00, 9.00, 7.00
, 7.00)

Case study

Last month you were hired with the title Health Informatics Specialist at an independent community care hospital with 350 beds. The hospital includes a comprehensive outpatient clinic, a rehabilitation center with both inpatient and outpatient services, a cardiac care center, and an emergency room. In addition, four family health centers are located throughout the community. More than 930 primary care and specialty physicians are associated with the hospital, which has a staff of just over 2000 employees. The hospital has an EHR in place. The hospital has a working relationship with a major academic medical center located 23 miles away. Acute care patients who need more extensive treatment are usually transferred to the medical center. These are often emergency situations, and data are freely shared among the institutions with the best interests of the patient in mind. Located directly beside the hospital is a 194-bed skilled nursing home. While the nursing home has its own medical staff consisting of a physician and two nurse practitioners, patients needing consults or additional care are usually seen at the hospital with follow-up at physicians’ offices. While the nursing home, most of the physicians’ offices, and the hospital are independent institutions, there is a long history of sharing health-related data when treating patients who live at the nursing home and are seen at the hospital or in the physicians’ offices. This coordination is seen as a general benefit for a number of patients. It appears that most patients have signed a form giving the hospital permission to send information to the nursing home. However, these forms have been stored in individual offices, so it is difficult to determine who has signed what forms and what permission has or has not been given to share information among the nursing home, hospital, and independent medical practices.

Discussion Questions

1. What additional information is needed to clarify what problems may exist and what changes may be needed in terms of data that are shared among the institutions?

2. Can the EHR system and/or e-mail be used to share data among these different institutions more effectively and securely? If yes, how would this be done? For example, what agreements, policies, and procedures might need to be developed?

3. In your position as Health Informatics Specialist, how would you go about determining whether there are other potential security issues that now need to be managed by the hospital?

4. From your reading in chapter 25, name two federal agencies and describe their role in the regulatory oversight of Health IT.

5. What are three major issues with mHealth applications and wearable devices?

Warner and Augustine Robins, both 33 years old, have been married for 9 years and have no dependents.

Warner is the president of Dragon Lady Corporation located in Macon. The Dragon Lady stock is owned 40 percent by Warner, 40 percent by Augustine, and 20 percent by Warner’s father.

Warner and Augustine received the following tax documents:
1) W-2 Form
2) Form 1099-INT
3) Form 1098
4) Letter from Macon Museum of Arts regarding their charitable contribution.
These items are located on separate tabs.

The Robins paid the following amounts (all can be substantiated):

The tax basis for the donated painting is $25,000 and the painting has been owned by Warner and Augustine for 5 years.

Dragon Lady does not cover health insurance for its employees. In addition to Warner and Augustine's health insurance premiums shown above, Augustine required surgery which cost $6,720 for which only $3,100 was covered by insurance. Warner had to drive Augustine 300 miles each way to a surgical center.

On January 1, 2018, Warner sold land to Dragon Lady Corporation for $75,000. He acquired the land 5 years ago for $160,000. No Form 1099-B was filed for this transaction.

Dragon Lady Corporation does not have a qualified pension plan or Section 401(k) plan for its employees. Therefore, Warner deposited $11,000 ($5,500 each) into traditional IRA accounts for Augustine and himself (neither are covered by a qualified plan at work).

Required:
Complete Warner and Augustine's Form 1040 and Schedules 1, A, and D and Form 8949. Do not complete Form 8283, which is used when large noncash donations are made to charity.

• Make realistic assumptions about any missing data.
• The taxpayers did not have health insurance coverage for the entire year and they do not want to make a contribution to the presidential election campaign.
• Enter all amounts as positive numbers, unless instructed otherwise.
• If an amount box does not require an entry or the answer is zero, enter "0".
• If required round any dollar amount to the nearest dollar.

including the calculation of the any alternative taxes