Modify your program from Learning Journal Unit 7 to read dictionary items from
a file and write the inverted dictionary to a file. You will need to decide on
the following:

    * How to format each dictionary item as a text string in the input file.
    * How to convert each input string into a dictionary item.
    * How to format each item of your inverted dictionary as a text string in
      the output file.

Create an input file with your original three-or-more items and add at least
three new items, for a total of at least six items.

------------------------------------------------------------------------------------------------------------------

The Unit 7 program:

Dr_Appointments = {'Mom':[2, 'April', 2020], 'Brother':[6, 'July', 2020], 'Sister':[6, 'January', 2021], }

def invert_dict(d):
inverse = dict()
for key in d:
    val = d[key]
    for val in val:
      if val not in inverse:
        inverse[val] = [key]
      else:
        inverse[val].append(key)
return inverse

print('Dr. Appointments:', Dr_Appointments)

print('Inverted Dr. Appointments:')
Invert_Appointments = invert_dict(Dr_Appointments)
print(Invert_Appointments)

This is the expanded dictionary: the Unit 7 plus three more:

Mom: 2, April, 2020,
Brother: 6, July, 2020,
Sister: 6, January, 2021,
Aunt: 2, December, 2021,
Uncle: 6, November, 2021,
Niece: 2, December, 2020

Read the article，“Internet privacy and the ‘right to be forgotten’”, and write an Argument Essay.

You should spend some time planning your ideas, and should include a clear introduction, main body, and conclusion. You must use and integrate content from the article for at least THREE times in your essay to provide support for your ideas and arguments (e.g., reasons, examples, and evidence).

. Avoid patch-writing (500 words)

Task:Write an argument essay on whether Internet users should be given the  

“right to be forgotten” online.

Guidelines: Analyze the arguments in favor and against, and state your own

opinion clearly.

Internet privacy and the “right to be forgotten”

When it comes to privacy, the Internet has long been something of a Wild West but that that is starting to change, with regulators in Europe and the United States beginning to pull in the reins.On both sides of the Atlantic, officials are scrutinizing how companies such as Facebook and Google handle users' personal data, as they draw up plans to protect surfers while ensuring the growth of rapidly expanding social media, search engine and other Web-based businesses.

In the first sign of where Europe may be headed with its privacy regulations, the European Union announced this week that social networking sites and search engines could face court action if they fail to obey new EU data privacy rules.Under proposals to be fleshed out in the coming months and that will update 16-year-old data-protection laws, the European Commission wants to force companies holding data to allow users to withdraw it from websites, calling it the "right to be forgotten."

Companies would also have to provide more information on what data they have collected from people and why."Any company operating in the EU market or any online product that is targeted at EU consumers must comply with EU rules," Viviane Reding, the European commissioner in charge of justice issues, said in a speech this week."To enforce EU law, national privacy watchdogs will be endowed with powers to investigate and engage in legal proceedings against non-EU data controllers," she added.Reding said that EU-based privacy watchdogs should even be given powers to enforce compliance outside Europe, which could include access to U.S.-based servers and other data sources.While privacy campaigners and Internet users may be pleased to hear what Reding has to say, her words will cause concern in parts of the United States, where many of the biggest and most successful search engines and social media companies are based.

Europe and the United States have traditionally differed on privacy issues, with the EU taking a stronger regulatory approach and U.S. officials more mindful of the need to balance entrepreneurship and business demands with data protection.But in recent weeks, as U.S. privacy experts have visited Brussels to try to close the gaps between the two regulatory frameworks, officials have emphasized how closely they are working together to come up with a common set of standards."I think our baseline understanding of the rules is very similar," said Fiona Alexander of the U.S. Department of Commerce, who was in Brussels this month to meet EU regulators. "The implementation in the past may have been different."

The EU and U.S. already agree on some general concepts, such as the idea that privacy safeguards need to be designed into Web products from the start. They also both want to require Web browsers to offer a "do not track" option to users.But differences remain on specifics and philosophy.EU officials are adamant that companies should obtain explicit permission from users before every use of their data -- such as through a pop-up consent box -- while that is not something U.S. regulators are pushing for, EU officials say.

The right to be forgotten is also a concept that goes against the grain for U.S. regulators, who favor a broader definition of freedom of information.In a sign of where Europe is going and how complex applying the law could become, Spanish data protection authorities ordered Google in January to remove links to more than 80 news articles mentioning people by name, saying it violated privacy.The case has been referred to Europe's highest court.

Some companies, such as Microsoft, support the effort by the European Union and the United States to align their policies, saying it will result in clearer, more uniform rules."Companies need solid, clear rules to be able to continue to invest and to be competitive," said John Vassallo, Microsoft's vice president of EU affairs. "Now, there are too many competing rules."

But even within individual EU countries, privacy rules vary so much that lawyers say it would be almost impossible for a multinational company to be compliant in all 27 EU countries.That suggests that Reding and her EU regulatory team will have their work cut out if they are to draw up a clear and workable policy in the months ahead, and one that fits well with the rules U.S. regulators are also drawing up.

A company is evaluating the purchase of Machine A. The new machine would cost $120,000 and would be depreciated for tax purposes using the straight-line method over an estimated ten-year life to its expected salvage value of $20,000. The new machine would require an addition of $30,000 to working capital. In each year of Machine A’s life, the company would reduce its pre-tax costs by $40,000. The company has a 12% cost of capital and is in the 35% marginal tax bracket.

a.         Identify the incremental cash flows from investing in Machine A.

b.         Calculate the investment’s net present value (NPV).

c.         Calculate the investment’s internal rate of return (IRR).

This problem follows Problem #2. It is now five years later. The company did buy Machine A, but just this week Machine B came on the market; Machine B could be purchased to replace Machine A. If acquired, Machine B would cost $80,000 and would be depreciated for tax purposes using the straight-line method over an estimated five-year life to its expected salvage value of$20,000. Machine B would also require $30,000 of working capital but would save an additional $20,000 per year in pre-tax operating costs. Machine A’s salvage value remains $20,000, but it could be sold to-day for $40,000.

1. Identify the incremental cash flows from converting to Machine B
2. Calculate this investment’s net present value (NPV).
3. Calculate this investment’s internal rate of return (IRR).
4. Should the company convert to Machine B? Why or why not?

BACC460

Assignment 4 (LO3)

Trial balance data for Peanut and Snoopy as of December 31, 2018 follows. Peanut company acquired 100% of the shares of Snnopy at $ (700,220) when the book value of Snoopy’s net assets was equal to $344,000. At that date the fair value of Building and equipment was $40,000 more than the book value. Building and equipment are depreciated on a 5-year basis. At December 31, 2018, Peanut Company concluded that good will involved in the acquisition of Snoopy has been impaired and the correct carrying value was $10,000. Peanut uses the equity method to account for investments.

Instructions:

a) Prepare the journal entries in Peanut Company books to record the transaction related to the investment in Snoopy.

  Acquisition of 100 % of shares in Snoopy for $( ** it should be around 400,000 to 700,000 according to your ids) cash

b) Post the previous transactions to   the ledger and find new balances. (*) and Prepare a consolidated worksheet in good form.

1) In this example, how might this new surcharge effect supply and demand?

United Parcel Service Inc. is adding “peak” surcharges for companies that have been inundating its delivery network with many more packages and oversize items during the coronavirus pandemic, an unprecedented move to manage a summer flood of shipments and higher costs. UPS typically imposes extra fees on merchants during the busy Christmas shopping season, but—for the first time in the e-commerce era—will add such surcharges starting May 31. The fees would apply to large online sellers like Amazon. com Inc. as well as traditional retailers like Target Corp. and Best Buy Co. that have shifted heavily to e-commerce as many stores have closed temporarily. Retailers will have to calculate whether to raise prices, absorb the added cost or a combination of the two. They can also try workarounds to avoid the fee by closely monitoring the amount and sizes of packages they ship with UPS, using another carrier or nudging customers to pick up online orders in stores. Delivery companies like FedEx Corp., UPS and the U.S. Postal Service are struggling with an unexpected increase in online shopping over the past 2½ months as consumers buy online everything from canned foods and toilet paper to office chairs and backyard pools. Digital sales at Target and Best Buy more than doubled in the most recent quarter. The added volumes are testing the limits of these delivery networks, which have been operating seven days a week. For FedEx and UPS, residential deliveries are also less profitable than bulk shipments to businesses, which have dried up as many offices and nonessential companies remain closed. UPS has said it recently has been delivering 70% of packages to homes, versus about 54% during all of 2019. It has taken on more of Amazon’s package volumes after FedEx cut ties with the online giant last year. FedEx recently limited the number of packages that about two dozen customers including Bed Bath & Beyond Inc., Nordstrom Inc. and Kohl’s Corp. could ship from their stores. Those companies had repurposed stores into fulfillment centers after they were forced to shut down temporarily. FedEx and UPS both have also imposed surcharges on international packages as a decline in passenger jets has cut into air cargo capacity. FedEx hasn’t added such fees on domestic shipments. Starting May 31, UPS is adding surcharges on customers whose weekly volume of shipments using its lower-priced service has blown through what they were shipping in February. The surcharge adds 30 cents on each package shipped under UPS Ground and SurePost, the service in which UPS drops packages at the Postal Service for delivery to homes. The added fee kicks in only on shippers that topped their average weekly volume in February by more than 25,000 packages. The average revenue per domestic package was $6.44 at UPS in the first quarter. Another surcharge adds $31.45 onto each large package shipped, which could hit items like desks, patio umbrellas and trampolines that have been popular online purchases during lockdowns across the U.S. as millions of people work from home, redecorate and try to entertain their children. That fee would apply to shippers after they ship more than 500 large packages in a week. Both surcharges will be in effect until further notice. A UPS spokesman said the company routinely adjusts prices to take into account changing market conditions and added costs. “The peak surcharges reflect the current dynamic market conditions and uncertainties caused by the coronavirus, which is impacting available capacity and market demand,” the spokesman said. The fees are likely to hit large shippers the most, rather than smaller business or occasional shippers. Target, for instance, said last week that its online order volume more than tripled in April compared with last year. It rose 141% during the three months that ended May 2. Amazon’s revenue rose 26% in the March quarter from a year ago, while its world-wide shipping costs rose 49%. Amazon is slowly returning to normal operations after the coronavirus-driven surge in demand upended its operations, prompting the company to limit shipments of nonessential items and slowed its shipping speeds. On Thursday, the Seattle company said it plans to keep most of the U.S. jobs it added to meet demand during March and April. “All of the large e-commerce shippers are going to get hit with this,” John Haber, CEO of supply-chain consulting firm Spend Management Experts. “A lot of them will try to negotiate it out, but there hasn’t been a lot of flexibility about not paying these peak surcharges.” Representatives for Amazon, Target and Best Buy didn’t immediately respond to requests for comment on the UPS surcharges.

Mill Company is evaluating the proposed acquisition of a new milling machine. The machine's base price is
$150,000, and has a terminal value of $20,000. The company's cost of capital is 8%. The project has a
life-time of 3 years. The operating cash flows are as follows:
Year 1 Year 2 Year 3
1. After-tax savings: $35,000 $35,000 $35,000
2. Depreciation tax savings: $22,500 $25,000 $8,000
Net cash flow: $57,500 $55,000 $43,000
(a) Find the net present value of this project (NPV). Should it be accepted?
Suppose Mill Company wishes to expand its operations in the UK. The exchange rate at the time of
investment is £1= $1.60.
(b) Use the PPP to find the exchange rate 1 year from now, 2 years from now and 3 years from now. The
inflation rate in the U.S. (?$) is 3 percent and in the UK 5 percent (?£)
(c) Find the NPV in pounds. Should Mill Company invest in the UK?
(Numbers should be rounded to at least 3 decimal places. Please include currency symbols $, £ in
your answer)

Need solved asap!! please

ToysRGreat ($-based, located in Las Vegas) is completing a new assembly plant outside of Berlin, Germany. ToysRGreat expects to pay the final construction payment of amount of € 1,000,000 in three months. The current bid-ask quotes for the spot exchange rate are €0.5682-0.5714/$. The quotes for the three-month forward are € 0.5495-0.5525/$. Three-month Germany and U.S. interest rates are respectively 2.1-2.0% and 3.0-2.9% per annum, compounded quarterly. Note that the borrowing and lending rates (in that order) are presented for each currency. Three months later the $ is quoted at € 0.5236-0.5263 /$. Using the above information to answer Problems # 1, # 2 and #3 ( PLEASE SHOW ALL WORK)

1 . If ToysRGreat uses forward hedge, how much has the forward market hedge costed (benefited) the company?

2 . If ToysRGreat uses money market hedge, how much has the MMH costed (benefited) the company?

3 . Which hedge is a better choice for the company today and why? PLEASE SHOW ALL WORK

2

2. Market structures

For each of the following scenarios, identify the number of firms present, the type of product, and the appropriate market model. Select the matching entry for each dropdown box in the following table.

DavidsTea is a distributor and processor of different tea blends. The company buys raw tea leaves from around the world and gently roasts, blends and packages them for resale. DavidsTea currently has over 30 different blends of gourmet teas that it sells to retail shops in one-kilogram bags. The major cost is raw materials; however, there is a substantial amount of manufacturing overhead in the predominantly automated roasting and packaging process. The company uses relatively little direct labour.

Some of the tea blends are very popular and sell in large volumes, while a few newer blends have very low volumes. DavidsTea prices its tea at full product cost, including allocated overhead, plus a markup of 30 percent. If prices for certain teas are significantly higher than market, adjustments are made. The company competes primarily on the quality of its products, but customers are price conscious as well.

Data for the 2020 budget include manufacturing overhead of $3,000,000 which has been allocated based on each product’s direct-labour costs. The budgeted direct-labour cost for 2020 totals $600,000.

The expected prime costs for one-kilogram bags of two of the company’s products are as follows:

DavidsTea’s controller believes the traditional product-costing system may be providing misleading cost information. She has developed an analysis of the 2020 budgeted manufacturing-overhead costs shown in the following chart.

Data regarding the 2020 production of the Green Seduction Blend and the Yuzu Matcha Blend are shown in the following table. There will be no raw-material inventory of these teas at the beginning of the year.

Required:

1. Using DavidsTea’s current costing system:
   1. Determine the company’s predetermined overhead rate using direct-labour cost as the single cost driver.
   2. Determine the full product costs and selling prices of one kilogram of Green Seduction Blend and one kilogram of Yuzu Matcha blend.

2. Develop a new product cost, using an Activity Based Costing (ABC) approach, for one kilogram of the two different blends of tea.

3. What are the implications of the ABC system with respect to
   1. The use of direct labour as a basis for applying overhead to products?
   2. The use of the existing product-costing system as the basis for pricing?

1. How you will determine the antibiotic sensitivities of Staphylococcus aureus to ampicillin, chloramphenicol and tetracycline; then predict the expected results based on what you know about this organism. Assume it has not acquired any new antibiotic resistance.