The following trial balance relates to KWEMPE at 31 March 2016:
                                                                                                                                                                                           $,000 DR                              $,000 CR
Equity shares of 50 Cents each ( note (V) )                                                                                                                                        50,000 CR
                                                                                                                                                                                                            Share    Premium 20,000 CR                                                                                                                                                                                                                                  
Retained earning 1 April 2015                                                                                                                                       11,200 CR
Land & Building - at cost ( Land $10 Million ) (note (ii) )                                 60,000 DR
Plant & Equipment - at cost ( note (ii) )                                                         94,500 DR
Accumulated depreciation at 1 April 2015: - Building                                                                                                                            20,000 CR
                                         - Plant & Equipment                                                                                                                                  24,500 CR
Inventory at 31 March 2016                                                                               43,700 DR
Trade receivables                                                                                             42,200 DR
Bank                                                                                                             6,800 DR
Defered tax ( note (iv) )                                                                                    6,200 DR
Trade Payables                                                                                               35,100 DR
Revenue ( note (i) )                                                                                         550,000 DR
Cost of Sales                                                                                                 411,500 DR
Distribution Costs                                                                                              21,500 DR
Administrative expenses                                                                                    30,900 DR
Dividends paid                                                                                                   20,000 DR
Bank Interest                                                                                                         700 DR
Current tax ( note (iv) )                                                                                                                                                             1,200 CR
Total          $750,000 DR $750,000 CR                                                                                                                                                                                                         

The following notes are relevant:
(i) Revenue includes the sales of $10 million of maturing inventory made to Xpede on 1 October 2015. The of the goods at the date of sale was 7million and KWEMPE has an option to repurchase these goods at any time within three years of the sale at a price of $10 million plus accrued interest from the date of sale at 10% per annum. At 31 March 2016 the option had not been exercised, but it is highly likely that it will be before the date it lapses.
(ii) Non- Current assets: On 1 october 2015, KWEMPE terminated the production of one of its product lines. From this date, the plant used to manufacture the product has been actively marketed at an advertised price of $4.2 million which is considered realistic. It is included in the trial balance at a cost of $9 million with accumulated depreciation ( at 1 April 2015 ) of $5 million.

On 1 April 2015, the Director of KWEMPE decided that the financial statements would show an improved position if the land and buildings were revalued to market value. At that date, an independent valuer valued the land at $12 million and the buildings at $35 million and these valuations were accepted by directors. The remaining life of the buildings at that date was 14 years. KWEMPE does not make a transfer to retained earnings for excess depreciationtion. Ignore defered tax on the revaluation surplus.
Plant and equipment is depreciated at 20% per annum using the reducing balance method and time apportioned as appropriate. All depreciation is charged to cost of sales, but none has yet been charged on any non - current asset for the year ended 31 March 2016.
(iii) At 31 March 2016, a provision is required for directors' bonuses equal to 1% of revenue for the year.

(iv) KWEMPE estimates that an income tax provision of $27.2million is required for the year ended 31 March 2016 and at that date the liability to deferred tax is $9.4million. The movement on deferred tax should be taken to profit or loss. The balance on current tax in the trial balance represents the under/over provision of tax liability for the year ended 31 March 2015.

(v) On 1 july 2015, KWEMPE made and recorded a fully subscribed rights issue of 1 for 4 at $1.20 each. Immediately before this issue, the stock market value of KWEMPE's shares was $2 each.

Required:
( a ) (i) Prepare the statement of profit or loss and other comprehensive income for KWEMPE for the year ended 31 March 2016.
       (ii) Prepare the statement of changes in equity for KWEMPE for the year ended 31 March 2016.
       (iii) Prepare the statement of financial position of KWEMPE for the year ended 31 March 2016.

    Note: Notes to the financial statements are not required.
( b ) Calculate the basic earnings per share for KWEMPE for the year ended 31 March 2016.

( c ) During April 2016, the KWEMPE land and building were hit by a storm and severely damaged. One of the directors has approached you, asking about how this damage should be accounted for:
' I ' ve been reading something online which tells me the building may be impaired. I don't know what that means, so I'II need you to explain it to me;
Required:
Explain when an impairment review is required and how any impairment is calculated, showing how any impairement adjustment is made in the finacial statements. Your answer should make specific reference to the KWEMPA land and buildings.

Note: DR stands for Debit side and CR stands for Credit side as well.

1. You want to conduct an experiment to understand how the power generated by a wind turbine is affected by the speed of the wind. Write your hypothesis (1point) and explain how you can conduct the experiment (assume that you’re in laboratory conditions like we preformed the Wind Turbine experiment) eg the experiment needed and the procedure of the experiment (1 point). Which parameters/conditions in the experiment should be kept under control and which parameters should be observed to test the hypothesis? (1 point)

You want to conduct an experiment to understand how the power generated by a wind turbine is affected by the speed of the wind. Write your hypothesis (1point) and explain how you can conduct the experiment (assume that you’re in laboratory conditions like we preformed the Wind Turbine experiment) eg the experiment needed and the procedure of the experiment (1 point). Which parameters/conditions in the experiment should be kept under control and which parameters should be observed to test the hypothesis? (1 point)

What does a diabetic diet comprise of and how do we teach patients to adhere to these diets without craving sweetened foods?

Nutrition Essentials for Nursing Practice 7th Edition Author: Susan G. Dudek

Consider the case of intellectual property rights, such as the ownership of a copyright by an author of a book. Would you characterize the copyright as a non-rivalrous good? However, is such a copyright also non-excludable? Justify your answer with economic reasoning

IV. TESTING EXPERIMENT: YOUNG’S DOUBLE SLIT EXPERIMENT The goal of this experiment is to test the relationships we just developed about the positions of the bright spots of an interference pattern. Available equipment: Laser pointer, plate with two closely-positioned narrow slits, whiteboard or white screen, meter stick, protractor. f) Design an experiment to test the relationship we just developed. Sketch the experimental set-up. g) Use the hypothesis to predict the outcome of the experiment. Show your work on your whiteboard. h) Perform the experiment, record the outcome, and compare it to the prediction. i) Make a judgment about the hypothesis based on the prediction and the outcome of the experiment.

The output voltage of a power supply unit has an unknown distribution. Using a sample size of 36, sixteen samples are taken with the following sample-mean values: 10.35 V, 9.30 V, 10.00 V, 9.96 V, 11.65 V, 12.00 V, 11.25 V, 9.58 V, 11.54 V, 9.95 V, 10.28 V, 8.37 V, 10.44 V, 9.25 V 9.38 V and 10.85 V. Let µ and σ² denote the mean and the variance of the output voltage of the power supply unit. (a) What distribution describes the sample-mean? What are the parameters of the distribution (in terms of µ and σ² )? (b) Test the hypothesis that the population variance σ² = 36 V² at 95% confidence. (c) Construct a two-sided 95% confidence interval for the population’s standard deviation.

Do some independent internet research on the Miller-Urey Experiment. Based on what you found,

• What did the experiment definitively prove?
• What did the experiment suggest?
• What criticisms of the experiment did you find? Are they convincing?

QUESTION 1

Vector Space Axioms

Let V be a set on which two operations, called vector addition and vector scalar multiplication, have been defined. If u and v are in V , the sum of u and v is denoted by u + v , and if k is a scalar, the scalar multiple of u is denoted by ku . If the following axioms satisfied for all u , v and w in V and for all scalars k and l , then V is called a vector space and its elements are called vectors.

1) u + v is in V

2) u + v = v + u

3) (u + v) + w = u + (v + w)

4) 0 + v = v

5) v + (−v) = 0

6) ku is in V

7) k(u + v) = ku + kv

8) (k + l)u = ku + lu

9) k(lu) = (kl)(u)

10) 1v = v

Task: Show that the set V of all 3×3 matrices with distinct entries and also combination of positive and negative numbers is a vector space if vector addition is defined to be matrix addition and vector scalar multiplication is defined to be matrix scalar multiplication.

QUESTION 2

Suppose u, v, and w are all vectors in a vector space V and c is any scalar. An inner product on the vector space V is a function that associates with each pair of vectors in V, say u and v, a real number denoted by u, v that satisfies the following axioms.

(a) < u, v > = < v, u > (Symmetry axiom)

(b) < u + v, w > = < u, w + v, w > (Additive axiom)

(c) < cu, v > = < c u, v > (Homogeneity axiom)

(d) < u, u > ≥ 0 and < u, u > = 0 if and only if u = 0 (Positivity axiom)

A vector space along with an inner product is called an inner product space.

Task: Show that the set V of all 3×3 matrices with distinct entries and also combination of positive and negative numbers is a inner product space if vector addition is defined to be standard matrix addition and vector scalar multiplication is defined to be matrix scalar multiplication.