can You please paraphrase the below paragraph and write it according to Your own words and in a very simple way. Also, i want You to add more information in it and relate it do the dental hyegen
the below theory is about Reasoned Action
The attitudes are based upon beliefs and evaluations. Hence these are person's own beliefs as said above. Let us take e.g. of improving health hence person's own knowledge of nutrition, risk factors, his belief on exercising dieting etc. Whereas there are other subjective norms also, these normative beliefs, beliefs that are held by society, that are practiced by the society, which one practices. In this case it would normal lifestyle, such as getting up early and going to bed early, to eat home food as far as possible, to avoid junk food etc. All
these factors also help individual in maintaining a fit lifestyle.
Reasoned action gave a positive result for brushing and less intension for flossing
In: Psychology
Allowance method entries
The following transactions were completed by Wild Trout Gallery during the current fiscal year ended December 31:
| Jan. 19. | Reinstated the account of Arlene Gurley, which had been written off in the preceding year as uncollectible. Journalized the receipt of $1,700 cash in full payment of Arlene’s account. |
| Apr. 3. | Wrote off the $9,740 balance owed by Premier GS Co., which is bankrupt. |
| July 16. | Received 30% of the $17,500 balance owed by Hayden Co., a bankrupt business, and wrote off the remainder as uncollectible. |
| Nov. 23. | Reinstated the account of Harry Carr, which had been written off two years earlier as uncollectible. Recorded the receipt of $2,770 cash in full payment. |
| Dec. 31. | Wrote off the following accounts as uncollectible (compound entry): Cavey Co., $7,325 ; Fogle Co., $2,175 ; Lake Furniture, $ 5,595 ; Melinda Shryer, $1,580. |
| Dec. 31. | Based on an analysis of the $862,500 of accounts receivable, it was estimated that $37,500 will be uncollectible. Journalized the adjusting entry. |
Required:
1. Record the January 1 credit balance of $35,700 in a T account presented below in requirement 2b for Allowance for Doubtful Accounts.
2. a. Journalize the transactions. If an amount box does not require an entry, leave it blank. Note: For the December 31 adjusting entry, assume the $862,500 balance in accounts receivable reflects the adjustments made during the year.
| Jan. 19 | Accounts Receivable-Arlene Gurley | ||
| Allowance for Doubtful Accounts | |||
| Jan. 19 | Cash | ||
| Accounts Receivable-Arlene Gurley | |||
| Apr. 3 | Allowance for Doubtful Accounts | ||
| Accounts Receivable-Premier GS Co. | |||
| July 16 | Cash | ||
| Allowance for Doubtful Accounts | |||
| Accounts Receivable-Hayden Co. | |||
| Nov. 23 | Accounts Receivable-Harry Carr | ||
| Allowance for Doubtful Accounts | |||
| Nov. 23 | Cash | ||
| Accounts Receivable-Harry Carr | |||
| Dec. 31 | Allowance for Doubtful Accounts | ||
| Accounts Receivable-Cavey Co. | |||
| Accounts Receivable-Fogle Co. | |||
| Accounts Receivable-Lake Furniture | |||
| Accounts Receivable-Melinda Shryer | |||
| Dec. 31 | Bad Debt Expense | ||
| Allowance for Doubtful Accounts |
2. b. Post each entry that affects the following T accounts and determine the new balances:
| Allowance for Doubtful Accounts | |||
|---|---|---|---|
| Jan. 1 Balance | |||
| Dec. 31 Adjusted Balance | |||
| Bad Debt Expense | |||
|---|---|---|---|
3. Determine the expected net realizable value
of the accounts receivable as of December 31 (after all of the
adjustments and the adjusting entry).
$
4. Assuming that instead of basing the provision for uncollectible accounts on an analysis of receivables, the adjusting entry on December 31 had been based on an estimated expense of ½ of 1% of the sales of $5,330,000 for the year, determine the following:
a. Bad debt expense for the year.
$
b. Balance in the allowance account after the adjustment of
December 31.
$
c. Expected net realizable value of the accounts receivable as
of December 31 (after all of the adjustments and the adjusting
entry).
$
In: Accounting
The following transactions were completed by The Wild Trout Gallery during the current fiscal year ended December 31:
| Jan. 19. | Reinstated the account of Arlene Gurley, which had been written off in the preceding year as uncollectible. Journalized the receipt of $2,155 cash in full payment of Arlene’s account. |
| Apr. 3. | Wrote off the $12,350 balance owed by Premier GS Co., which is bankrupt. |
| July 16. | Received 30% of the $22,200 balance owed by Hayden Co., a bankrupt business, and wrote off the remainder as uncollectible. |
| Nov. 23. | Reinstated the account of Harry Carr, which had been written off two years earlier as uncollectible. Recorded the receipt of $3,515 cash in full payment. |
| Dec. 31. | Wrote off the following accounts as uncollectible (one entry): Cavey Co.,$9,290; Fogle Co., $2,760; Lake Furniture, $7,090; Melinda Shryer, $2,005. |
| Dec. 31. | Based on an analysis of the $1,094,800 of accounts receivable, it was estimated that $47,600 will be uncollectible. Journalized the adjusting entry. |
Required:
1. Record the January 1 credit balance of $45,300 in a T account presented below in requirement 2b for Allowance for Doubtful Accounts.
2. a. Journalize the transactions. For a compound transaction, if an amount box does not require an entry, leave it blank. Note: For the December 31 adjusting entry, assume the $1,094,800 balance in accounts receivable reflects the adjustments made during the year.
| Jan. 19-reinstate | Accounts Receivable-Arlene Gurley | ||
| Allowance for Doubtful Accounts | |||
| Jan. 19-collection | Cash | ||
| Accounts Receivable-Arlene Gurley | |||
| Apr. 3 | Allowance for Doubtful Accounts | ||
| Accounts Receivable-Premier GS Co. | |||
| July 16 | Cash | ||
| Allowance for Doubtful Accounts | |||
| Accounts Receivable-Hayden Co. | |||
| Nov. 23-reinstate | Accounts Receivable-Harry Carr | ||
| Allowance for Doubtful Accounts | |||
| Nov. 23-collection | Cash | ||
| Accounts Receivable-Harry Carr | |||
| Dec. 31-write-off | Allowance for Doubtful Accounts | ||
| Accounts Receivable-Cavey Co. | |||
| Accounts Receivable-Fogle Co. | |||
| Accounts Receivable-Lake Furniture | |||
| Accounts Receivable-Melinda Shryer | |||
| Dec. 31-adjusting | Bad Debt Expense | ||
| Allowance for Doubtful Accounts |
2. b. Post each entry that affects the following T accounts and determine the new balances:
| Allowance for Doubtful Accounts | |||
|---|---|---|---|
| Jan. 1 Balance | |||
| Dec. 31 Adjusted Balance | |||
| Bad Debt Expense | |||
|---|---|---|---|
3. Determine the expected net realizable value
of the accounts receivable as of December 31 (after all of the
adjustments and the adjusting entry).
$
4. Assuming that instead of basing the provision for uncollectible accounts on an analysis of receivables, the adjusting entry on December 31 had been based on an estimated expense of ½ of 1% of the sales of $6,760,000 for the year, determine the following:
a. Bad debt expense for the year.
$
b. Balance in the allowance account after the adjustment of
December 31.
$
c. Expected net realizable value of the accounts receivable as
of December 31 (after all of the adjustments and the adjusting
entry).
$
In: Accounting
On January 1, 2018, Co. P acquired 90% of Co. S for $550,000, plus $15,000 in acquisition costs. On the date of acquisition, Co. S had the following balance sheet:
| Assets | Liabilities & Equity | ||
| Accounts Receivable | 150,000 |
Current Liabilities |
260,000 |
| Inventory | 180,000 | Bonds Payable | 250,000 |
| Land | 200,000 | Common Stock, $1 Par | 400,000 |
| Buildings | 550,000 | PIC In Excess of Par | 70,000 |
| Acc. Deprecition (Bldg) | (100,000) | Retained Earnings | 300,000 |
| Equipment | 400,000 | ||
| Acc. Depreciation (Equip) | (120,000) | ||
| Goodwill | 20,000 | ||
| Total Assets | 1,280,000 | Total Liab. & Equity | 1,280,000 |
An appraisal indicates that the following items have fair values that differed from their book values:
| Accounts Receivable | 140,000 |
| Inventory | 200,000 |
| Land | 200,000 |
| Buildings | 400,000 |
| Equipment | 100,000 |
| Patent | 300,000 |
| Bonds Payable | 220,000 |
Immediately after the purchase, Co. P had the following balance sheet:
| Assets | Liabilities & Equity | ||
| Cash | 50,000 | Current Liabilites | 200,000 |
| Accounts Receivable | 70,000 | Bonds Payable | 300,000 |
| Inventory | 130,000 | Common Stock | 150,000 |
| Investment in Co. S | 550,000 | PIC Excess of Par | 200,000 |
| Land | 350,000 | Retained Earnings | 800,000 |
| Buildings | 300,000 | ||
| Acc. Depreciation (Bldg) | (50,000) | ||
| Equipment | 190,000 | ||
| Acc. Depreciation | (40,000) | ||
| Goodwill | 100,000 | ||
| Total Assets | 1,650,000 | Total Liab. & Equity | 1,650,000 |
(1) Record the investment in Co. S.
(2) Prepare a value analysis schedule for the Investment in Co. S.
(3) Prepare a determination and distribution schedule for the investment in Co. S.
(4) Prepare all required elimination ertries for the January 1, 2018 consolidated worksheet in general journal form.
*Below is what I have for parts 1-3 so far, but I'm struggling with part 4 (something in 3 may be incorrect).
(1) Investment in State 550,000
Acquisition Expense 15,000
Cash 565,000
(2)
|
Value Analysis Schedule |
Company Implied Value |
Parent Price (90%) |
NCI Value (10%) |
|
Company Fair Value |
611,111 |
550,000 |
61,111 |
|
Fair Value of Net Assets (exclude G/W) |
860,000 |
774,000 |
86,000 |
|
Gain on Acquisition |
(248,889) |
(22,400) |
(24,889) |
(3)
|
D&D Schedule |
Company Implied Value |
Parent Price (90%) |
NCI Value (10%) |
|
Fair Value of Subsidiary |
611,111 |
550,000 |
61,111 |
|
Less BV of Interest Acquired: |
|||
|
Common Stock |
400,000 |
||
|
Paid-In Capital |
70,000 |
||
|
Retained Earnings |
300,000 |
||
|
Total SH’s Equity |
770,000 |
770,000 |
770,000 |
|
Interest Acquired |
90% |
10% |
|
|
Book Value |
693,000 |
77,000 |
|
|
Excess FV over BV |
(158,889) |
(143,000) |
(15,889) |
|
Adjustments to Identifiable Accounts: |
|||
|
Accounts Receivable |
(10,000) |
Credit |
|
|
Inventory |
20,000 |
Debit |
|
|
Buildings |
(50,000) |
Credit |
|
|
Equipment |
(180,000) |
Credit |
|
|
Patent |
300,000 |
Debit |
|
|
Goodwill |
(20,000) |
Credit |
|
|
Gain on Acquisition |
(248,889) |
Credit |
|
|
Decrease on Bonds |
30,000 |
Debit |
|
|
Total |
(158,889) |
In: Accounting
(2 pts)The probability that Sue will go to Mexico in the winter and to France in the summer is 0.40. The probability that she will go to Mexico in the winter is 0.60. Find the probability that she will go to France this summer given that she just returned from her winter vacation in Mexico.
(2 pts ) A fair die is tossed. Find the probability P(less than 5|even).
( 2 pts) You have decided to take a vacation. You want to go from Los Angeles to San Francisco and then to Hawaii, and you have all summer for your trip. To get from L.A. to San Francisco you can choose to drive, fly, take a bus, or take the train. From San Francisco to Hawaii you can fly, cruise, or sail. In how many different ways can you travel from Los Angeles to Hawaii?
(2 pts) How many arrangements of the letters in the word SQUARE begin with SQ?
(2 pts) The volleyball team is sponsoring a mixed-doubles sand court volleyball tournament and sixteen pairs have signed up for the chance to win one of the seven trophies and cash prizes. In how many different ways can the teams be chosen and arranged for the top seven slots?
In: Statistics and Probability
Bramble Company owns 9,000 acres of timberland purchased in 2006 at a cost of $1,540 per acre. At the time of purchase, the land without the timber was valued at $440 per acre. In 2007, Bramble built fire lanes and roads, with a life of 30 years, at a cost of $92,400. Every year, Bramble sprays to prevent disease at a cost of $3,300 per year and spends $7,700 to maintain the fire lanes and roads. During 2008, Bramble selectively logged and sold 770,000 board feet of timber, of the estimated 3,850,000 board feet. In 2009, Bramble planted new seedlings to replace the trees cut at a cost of $110,000.
A. Determine the depreciation expense and the cost of timber sold related to depletion for 2008. (Round intermediate calculations to 5 decimal places, e.g. 1.54687 and final answers to 0 decimal places, e.g. 5,125.)
B. Bramble has not logged since 2008. If Bramble logged and sold 990,000 board feet of timber in 2019, when the timber cruise (appraiser) estimated 5,500,000 board feet, determine the cost of timber sold related to depletion for 2019. (Round intermediate calculations to 5 decimal places, e.g. 1.54687 and final answers to 0 decimal places, e.g. 5,125.)
In: Accounting
In: Accounting
Mary Smith, a CFA candidate, was recently hired for an analyst position at the Bank of Ireland. Her first assignment is to examine the competitive strategies employed by various French wineries.
Smith’s report identifies four wineries that are the major players in the French wine industry. Key characteristics of each are cited in the table below. In the body of Smith’s report, she includes a discussion of the competitive structure of the French wine industry. She notes that over the past five years, the French wine industry has not responded to changing consumer tastes. Profit margins have declined steadily, and the number of firms representing the industry has decreased from 10 to 4. It appears that participants in the French wine industry must consolidate to survive.
Characteristics of Four Major French Wineries
| South Winery | North Winery | East Winery | West Winery | |
| Founding date | 1750 | 1903 | 1812 | 1947 |
| Generic competitive strategy | ? | Cost leadership | Cost leadership | Cost leadership |
| Major customer market (more than 80% concentration) | France | France | England | U.S. |
| Production site | France | France | France | France |
Smith’s report notes that French consumers have strong bargaining power over the industry. She supports this conclusion with five key points, which she labels “Bargaining Power of Buyers”:
After completing the first draft of her report, Smith takes it to
her boss, RonVanDriesen, to review. VanDriesen tells her that he is
a wine connoisseur himself and often makes purchases from the South
Winery. Smith tells VanDriesen, “In my report I have classified the
South Winery as a stuck-in-the-middle firm. It tries to be a cost
leader by selling its wine at a price that is slightly below the
other firms, but it also tries to differentiate itself from its
competitors by producing wine in bottles with curved necks, which
increases its cost structure. The end result is that the South
Winery’s profit margin gets squeezed from both sides.” VanDriesen
replies, “I have met members of the management team from the South
Winery at a couple of the wine conventions I have attended. I
believe that the South Winery could succeed at following both a
cost leadership and a differentiation strategy if its operations
were separated into distinct operating units, with each unit
pursuing a different competitive strategy.” Smith makes a note to
do more research on generic competitive strategies to verify
VanDriesen’s assertions before publishing the final draft of her
report.
Smith knows that a firm’s generic strategy should be the
centerpiece of a firm’s strategic plan. On the basis of a
compilation of research and documents, Smith makes three
observations about the North Winery and its strategic planning
process. Which of these observation(s) least support the
conclusion that the North Winery’s strategic planning process is
guided and informed by its generic competitive strategy?
(Select all that apply. In order to receive full credit,
you must make a selection for each option. For correct answer(s),
click the option once to place a check mark. For incorrect
answer(s), click the option twice to place an "x".)
In: Finance
please I want new answer Do not copy from anyone here
Learning Outcomes:
1. Identify the different elements and issues of organizations development and creating the need for change.
2. Analyze the strategic role of change in the organization and its impact on organizational performance
Overcoming barriers to change: A Corus case study
Overview of the Case:
Corus was formed in 1999 when the former British Steel plc merged with the Dutch company, Hoogovens. Corus is now a subsidiary of the Indian-owned Tata Group. Corus has three operating divisions and employs 40,000 people worldwide. Corus Strip Products UK (CSP UK) is based at Port Talbot and Llanwern, Newport in South Wales. CSP UK makes steel in strip form. This is used in markets such as vehicle manufacture, construction, electrical appliances, tubes and packaging. Corus aims to be a leader in the steel industry by providing better products, higher quality customer service and better value for money than its rivals. In 2005 CSP UK introduced a cultural plan for change called 'The Journey'. The company wanted to address a wide range of business challenges, but the common theme was the fundamental way that people at all levels went about their work. The Journey focused on the values and beliefs of its people. Vitally, this was not limited to employees, but it included contractors, suppliers and other partners. This community of people together redefined eight core values. These provided the guiding principles by which Corus people would work. By early 2007, all employees had been provided with a booklet outlining the CSP Journey values and the behaviours the company expected them to follow. The new values encourage individuals to be accountable for their actions. For example, previously, there had been tragic accidents on site and other health and safety issues, such as poor driving behaviour. This needed to change. The Journey programme has taken a positive approach so that it now steers everything CSP UK does and underpins the culture of the organization.
Questions:
1. Analyze and discuss the five key elements of successful change management.
2. Explore the processes of change associated with each element.
In: Economics
This is my lab and I am very confused regarding the calculations! It is supposes to demonstrate Le Chatelier’s principle.
After doing the following I need to calculate the molar absorbance for Co(H20)6 2+. The path length is 1cm and absorbance is .551. I got 5.51 L/mol *cm.
I also need to calculate the CoCl4 2- molar absorbance which I do not understand. The absorbance is .570 and the path length is 1cm. I do not know how to find the concentration.
1.Obtain a 10 mL graduated cylinder and three, 1 cm diameter spectrophotometer cells (cuvettes).
2. Fill one cuvette about ¾ full with deionized water. This cuvette will be used as the blank, to zero the instrument.
3. Fill a second cuvette about ¾ full with 0.10 M Co(NO3)2 .6H2O.
4. Prepare 100 mL of a 0.010 M Co(NO3)2 . 6H2O solution. Add exactly 10.0 mL of 0.10 M Co(NO3)2*6H2O to a 100 mL volumetric flask and dilute with deionized water to the mark.
5. Use the 10.0 ml graduated cylinder to prepare a solution of [CoCl4]2-. To the 10 mL graduated cylinder add 1.0 mL of 0.010 M Co(NO3)2 * 6H2O (prepared in step 4). Carefully pipette 4.0 mL of 12 M HCl into the graduated cylinder so that the total volume is 5 mL. Mix well.
6. Fill the third cuvette about ¾ full with the solution from step 5.
7. Obtain an equilibrium mixture from your instructor. This will be cuvette 4.
In: Chemistry