Jack, Sarah and Dave establish CLEAN as a general partnership at the beginning of the current year. Jack contributes $60,000 in cash and equipment with a fair market value of $90,000 (basis of $60,000), and receives 40% ownership. Bill contributes a building with a fair market value of $150,000 (basis of $70,000), and receives 40% ownership. This building was subject to a non-recourse loan of $40,000, which CLEAN assumes. Dave contributes his legal and accounting services in running a business with a liquidation value of $40,000. Dave receives a capital interest for his service and a profit interest, 20% ownership.

During the year, CLEAN received dividend income of $6,000, and made cash distributions of $80,000 (in total) to the partners. It sold the equipment for $110,000. CLEAN also reports the following for the year: gross income of $200,000, operating expenses of $300,000 including a guaranteed payment of $50,000 to Dave.

Assuming all the partners actively participate in CLEAN, what is each partner’s (1) initial outside basis in CLEAN at the formation and (2) adjusted outside basis in CLEAN at the end of the year? If any partner has any income or carryforward consequences, you must mention it. Make sure to show ALL of your work.

1. Use PubMed or another abstract database to find an academic journal article on a health topic of interest to you. Read the article to find the answers to these questions: (a) What was the main study question? (b) Who participated in the study, where did it take place, and when was it conducted? (c) What study design was used? and (d) What was the answer to the main study question?

2. Find a recent news story from the popular press about a newly released health research report. Look up and read the scientific article on which the news report was based. Was the news story accurate? Did it leave out any critical information?

3. Do you identify with a particular ethnic group? Do you know of any health conditions that you are at special risk for because of your ethnic background? Are these conditions genetic? Are they related to health behaviors?

4. What are some of the conditions related to poverty that increase the risk of infectious diseases? Noncommunicable disease? Neuropsychiatric disorders? Injuries?

1. Use PubMed or another abstract database to find an academic journal article on a health topic of interest to you. Read the article to find the answers to these questions:

(a) What was the main study question?

(b) Who participated in the study, where did it take place, and when was it conducted?

(c) What study design was used?

(d) What was the answer to the main study question?

2. Find a recent news story from the popular press about a newly released health research report. Look up and read the scientific article on which the news report was based. Was the news story accurate? Did it leave out any critical information?

3. Do you identify with a particular ethnic group? Do you know of any health conditions that you are at special risk for because of your ethnic background? Are these conditions genetic? Are they related to health behaviors?

4. What are some of the conditions related to poverty that increase the risk of infectious diseases? Noncommunicable disease? Neuropsychiatric disorders? Injuries?

1. Use PubMed or another abstract database to find an academic journal article on a health topic of interest to you. Read the article to find the answers to these questions:

(a) What was the main study question?

(b) Who participated in the study, where did it take place, and when was it conducted?

(c) What study design was used?

(d) What was the answer to the main study question?

2. Find a recent news story from the popular press about a newly released health research report. Look up and read the scientific article on which the news report was based. Was the news story accurate? Did it leave out any critical information?

3. Do you identify with a particular ethnic group? Do you know of any health conditions that you are at special risk for because of your ethnic background? Are these conditions genetic? Are they related to health behaviors?

4. What are some of the conditions related to poverty that increase the risk of infectious diseases? Noncommunicable disease? Neuropsychiatric disorders? Injuries?

Bank Reconciliation

The cash account of Abstract, Inc., disclosed a balance of $16,348.82 on October 31. The bank statement as of October 31 showed a balance of $19,711.75. Upon comparing the statement with the cash records, the following facts were developed.(a) Abstract’s account was charged on October 26 for a customer’s uncollectible check amounting to $1,927.(b) A 2-month, 8%, $1,350 customer’s note dated August 25, discounted on October 12, was dishonored October 26 and the bank charged Abstract $1,374.91, which included a protest fee of $6.91.(c) A customer’s check for $580 was entered as $530 by both the depositor and the bank but was later corrected by the bank.(d) Check No. 661 for $1,838.00 was entered in the cash disbursements journal at $1,383.00 and Check No. 652 for $47.50 was entered as $475.00. The company uses the voucher system.(e) Bank service charges of $54.81 for October were not yet recorded on the books.(f) A bank memo stated that C. Castro’s note for $1,800 and interest of $74.20 had been collected on October 29, and the bank charged $15.00. (No entry was made on the books when the note was sent to the bank for collection.)(g) Receipts of October 29 for $5,450 were deposited November 1.The following checks were outstanding on October 31:

No. 620. . . . . . . . . . . . . . . . . . . . . $1,075.00

No. 671. . . . . . . . . . . . . . . . . . . . . $ 567.55

No. 621. . . . . . . . . . . . . . . . . . . . . 2,199.98

No. 673. . . . . . . . . . . . . . . . . . . . . 337.99

No. 632. . . . . . . . . . . . . . . . . . . . . 2,765.25

No. 675. . . . . . . . . . . . . . . . . . . . . 375.80

No. 670. . . . . . . . . . . . . . . . . . . . . 1,776.89

No. 676. . . . . . . . . . . . . . . . . . . . . 1,189.49

Instructions: 1. Prepare a bank reconciliation as of October 31. 2. Give the journal entries required as a result of the preceding information.

Review and submit the Donatos: Finding the New Pizza case study. A short abstract can be found on page 579 of the textbook, the written case and a video for this case can can be found on the publisher's website: www.mhhe.com/cooper12e. You may also want to visit the company website on www.donatos.com for further information on the company. Answer the following questions supporting your position with at least 4 outside sources cited and referenced appropriately according to APA guidelines:

Case:

Abstract and Written Case:

The pizza segment of the fast-food industry is very aggressive. As people’s tastes change and new diets become the rage, restaurant chains must decide if and how to respond. This case focuses on the research behind the introduction of Donato’s low-carbohydrate pizza, and how the company collapsed its normal product-development research process to take advantage of a current trend. www.donatos.com >Abstract >The Scenario Some strategic windows remain open for an extended period of time; other, don’t. One of those slim windows faced Tom Krouse, chief concept officer with Donato’s, an independent premium pizza restaurant chain, headquartered in Columbus (Ohio). Krouse, who is reponsible for new product development, had to answer a question facing many restaurants: Is the low-carb diet a flash fad or a trend—and should we respond? “Restaurants are influenced my many factors: product, message, weather, reputation, and competition, to name a few. But mostly we are influenced by changing eating habits. As a result, we monitor a variety of sources. One of these is syndicated research obtained from The Yankelovich Monitor and NPD Eating Trends. Another is e-mail comments from customers received via our web site. We also hold monthly WASSUP Meetings,” shared Krouse, “where each employee brings knowledge of an element from popular culture and explains its affect on Donatos.”1 Donatos, recently divested by fast -ood giant McDonald’s, had, for four years, access to tremendous amounts of research on the eating habits of Americans. In late July, according to the 2003 HealthFocus Trend Report, 26% of eaters were “carb aware.” “This meant that they were incorporating low-carb habits into their diets. We had a multitude of evidence, over several months, that the interest in low-carb eating plans was increasing,” concluded Krouse. The time was July 2003. Krouse, who himself was following the Atkins diet,2 was noticing that at company meetings, where pizza is a staple refreshment, “little piles of crust” were being left behind. “At first, we worried that something might be wrong with the crust,” shared Krouse. While to some degree food quality is important to any restaurant, Donatos stakes its reputation and its position in the pizza segment on two factors: premium quality and an abundance of toppings—Edge to Edge® as its slogan goes. Donatos discovered that nothing was wrong with the crust; its employees were avoiding the carbohydrates inherent in the grain-based foundation of every pizza on the market at that time. Convinced the low-carb craze permeating the media was no fad, Donatos started its research-based product development process. The process typically starts with developing the product prototype, followed by employee taste testing, concept screens (where participants, usually in a central location, are shown photographs of food products, and then queried about the item’s uniqueness, brand fit, price attractiveness, and the likelihood of purchase if the product were available), and ultimately in-restaurant tests in two or more restaurants within the chain.3 In-restaurant tests also include participants completing a self-administered intercept survey or, for delivery customers, a callback phone survey. In the product prototype phase, Donatos was running into problems. “We were getting in low-carb crusts, and they were awful. ‘Awful’ is not a good fit with who we are,” emphasized Krouse. “Then we had one of those creative recognitions—people were willing to D eat the toppings without the crust.” That changed Donatos direction: could the company market a pizza without crust. “Our director of distribution said, ‘That’s just goofy enough to take off,’” chuckled Krouse. “With all the emphasis on quality toppings, a no-dough pizza captured our personality.” By November 1, Donatos had decided to proceed with the concept of a dough-free pizza. One break-through came in finding the plate. “Simplicity of innovation is sometimes the best innovation,” explained Krouse, “especially when your product is made by 16–17 year olds.” Donatos found a make-bake-serve plate. “It’s made of paper, but obviously one that can stand intense heat.” But in employee taste tests of the first prototypes, something wasn’t quite right. Donatos did central location taste tests to test some recipe variations. “We introduced a recipe which includes soy crisps, to give it texture and added protein without the carbs.” Statistically, the recipe with soy crisps was only a marginal winner over the recipe without the crisps. And adding the crisps would add significant cost to the new product. “Sometimes you have to step away from the numbers, and look at the central issue of what and who you are. We pride ourselves on being the very best. Adding protein for those customers watching carbohydrates was what we should be doing.” Due to the somewhat negative connotation that soy has in the marketplace, Donatos’ special ingredient isn’t mentioned in its ads or on its Web site. They describe the pizza as having “protein-enriched crumbles.” A pizza without dough is built essentially the same as one with dough, with one obvious difference. The doughless pizza is layered on a plate with sauce first, followed by the protein crumbles and then the toppings. For every pizza, Donatos’ measures all its topping servings to .01 of a pound to ensure consistency from pizza to pizza and restaurant to restaurant. So from a production standpoint, the dough-less pizza would not require new equipment or much new training of store-level employees. So what do you name a doughless pizza? Do you use the “No Carb” or “Low Carb” banner as did many new food entries in the latter months of 2003, or do you choose a name in keeping with your positioning? “We toyed with almost 70 names. Some were clever, like ‘NADA pizza,’ even ‘Not-A-Pizza,’ and we put several through trademark search. Finally, we put three names to the test using a weekend omnibus phone survey. No Dough® was the winner for clarity of message and understanding of the low-carb benefits. All this time Donatos was watching the calendar. By December 22 it was testing the new product in two stores in Columbus. Ads proclaiming the new No Dough® pizza were featured in restaurant windows of the test stores. “Starting January 2, we usually see a 25% increase in salad sales,” described Krouse. Not surprising, given that for years “losing weight” has been one of Americans’ top-three New Year’s resolutions. “And we wanted to own the idea of a crust-free pizza; we saw it as a significant marketing advantage.” So a new product development process that routinely takes 12 to 14 months took just 6½ months—to take advantage of what Donatos saw as a very important strategic window. On January 19, Donato’s rolled its No Dough® pizza into all its 184 stores. “We like to think of ourselves as a ‘smart speed organization,’” explained Krouse. “We have the discipline to make fact-based decisions but move quickly.” When you order a Donato’s pizza, No Dough® is one of three crust options, so people wanting to eat low-carb can do so without changing their pizza topping preference. According to Valen Group, a Cincinnati-based marketing research firm, in January 2004 about 28 percent of all Americans—59 million people—were watching their intake of carbohydrates.4 And how has that market segment responded? Donatos is tracking interest and response through a variety of techniques: ongoing telephone tracking studies conducted every quarter using a sample of approximately 600 to 800 adults (done by Wilkerson and Associates, Louisville, Kentucky), as well as customer e-mail sent through the Donatos’ Web site, and in-restaurant comment cards. “No Dough® is meeting our expectations,” shared Krouse. “And we are getting incremental business, as well as more frequent visits/calls from regular customers.” But one big surprise in this story is the gluten-free market segment, a segment Donatos had not identified. “We are getting e-mails that say, “Thank you! Now I can eat pizza again!”

1. Map the research design used by Donato's for new product development.

2. Evaluate the test market Donatos used. What were its advantaged and disadvantages?

3. What measurement scales would you have used on the survey that was part of the in-restaurant product tests?

Please summarize the abstract of the article below. Article name is Diference of coagulation features between severe pneumonia induced by SARS-CoV2 and non-SARS-CoV2. What i dont understand is in bold.

Severe coronavirus disease 2019 (COVID-19) is commonly complicated with coagulopathy, the diference of coagulation features between severe pneumonia induced by SARS-CoV2 and non-SARS-CoV2 has not been analyzed. Coagulation results and clinical features of consecutive patients with severe pneumonia induced by SARS-CoV2 (COVID group) and non-SARS-CoV2 (non-COVID group) in Tongji hospital were retrospectively analyzed and compared. Whether patients with elevated D-dimer could beneft from anticoagulant treatment was evaluated. There were 449 COVID patients and 104 non-COVID patients enrolled into the study. The 28-day mortality in COVID group was approximately twofold of mortality in non-COVID group (29.8% vs. 15.4%, P=0.003), COVID group were older (65.1±12.0 vs. 58.4±18.0, years, P<0.001) and with higher platelet count (215±100 vs. 188±98, ×109/L, P=0.015), comparing to non-COVID group. The 28-day mortality of heparin users were lower than nonusers In COVID group with D-dimer>3.0 μg/mL (32.8% vs. 52.4%, P=0.017).Patients with severe pneumonia induced by SARS-CoV2 had higher platelet count than those induced by non-SARS-CoV2, and only the former with markedly elevated D-dimer may beneft from anticoagulant treatment.

What is the dependent, independent, and confounding variables from this abstract?

Background: Little is known about the effects of the amount and type of carbohydrates on risk of coronary heart disease (CHD).

Objective: The objective of this study was to prospectively evaluate the relations of the amount and type of carbohydrates with risk of CHD.

Design: A cohort of 75 521 women aged 38–63 y with no previous diagnosis of diabetes mellitus, myocardial infarction, angina, stroke, or other cardiovascular diseases in 1984 was followed for 10 y. Each participant’s dietary glycemic load was calculated as a function of glycemic index, carbohydrate content, and frequency of intake of individual foods reported on a validated food-frequency questionnaire at baseline. All dietary variables were updated in 1986 and 1990.

Results: During 10 y of follow-up (729 472 person-years), 761 cases of CHD (208 fatal and 553 nonfatal) were documented. Dietary glycemic load was directly associated with risk of CHD after adjustment for age, smoking status, total energy intake, alcohol intake, physical activity, postmenopausal hormone use, multivitamin use, use of vitamin E supplements, parental history of MI before age 60 y, history of hypertension, and history of hypercholesterolemia. The relative risks from the lowest to highest quintiles of glycemic load were 1.00, 1.01, 1.25, 1.51, and 1.98 (95% CI: 1.41, 2.77 for the highest quintile; P for trend < 0.0001). Carbohydrate classified by glycemic index, as opposed to its traditional classification as either simple or complex, was a better predictor of CHD risk. The association between dietary glycemic load and CHD risk was most evident among women with body weights above average [i.e., body mass index (in kg/m²) ≥ 23] (p for interaction < 0.01).

Conclusion: These epidemiologic data suggest that a high dietary glycemic load from refined carbohydrates increases the risk of CHD, independent of known coronary disease risk factors.

correcting and reviewing any mistakes in my reasearch essay about autism     

Abstract

Autism is an important developmental disorder that affect the communication and interaction ability. This affect overall cognitive, social, emotional and physical health of the individual. This study investigates demonstrated the advantages of behavioral management training for parents with young children who suffer with autism and disruptive behavior. Using data collected from 180 children with autism spectrum disorder (ASD) and disruptive behavior, these treatment studies represent a part of the leading edge in autism research where the most effective biological and behavior ideas are tested for his or her ability to enhance the lives of individual with autism and their families. Suzannah ladarola and her colleagues compare the impact of parent training (PT) versus psychoeducation (PEP), they go beyond standard early, intensive behavioral interventions for autism and they expand on standard designs for the clinical trials they use evaluate autism therapies. Results shows parents in parent training (PT) reported greater improvement than psychoeducation. Theoretical and practical implication of the results are discussed.

Keyword autism spectrum disorder, autistic disorder, parent training

Teaching Parents Behavioral Strategies for Autism Spectrum

      Children with autism spectrum disorder often have co-occurring behavioral and emotional problems, such as tantrums, aggression, self-injury, hyperactivity, noncompliance, problematic feeding and sleep disturbances, which can add to parental stress and family burden. Regardless of the cause, the current prevalence estimates suggest that there are more than 2 million individuals in the US with autism spectrum disorder. ASD causes lifelong disabilities for affected individuals and significant burdens on their families, schools, and society. Many researches had been done know the factors of causing autism. Recent studies test new applications and delivery methods and reflect the feasibility and efficacy of parent training programs in changing specific problem behaviors. Parent training is a fitting model of an intervention that that incorporates these parameters — and one that capitalizes on the central role parents play in the lives of young children. Parent training programs, which are frequently based on the principles of Applied Behavior Analysis, provides specific techniques for behavioral management in children with ASD.

                                                                               Literature review

       In the study it is believed that there in not interaction or connection between the autism and use of vaccines or child rearing. it was found PT is a well-recognized intervention strategy for disruptive behavior in non-ASD children. Previous studies have shown PT is associated with decreases in disruptive behavior in children with ASD, but whether it affected parental outcomes had been unclear. The research by Dr. Johnson’s group was a multicenter trial to test the efficacy of PT program for disruptive behaviors in young children with ASD, focusing on reporting parent outcomes. It was the largest such randomized controlled trial to date. “We demonstrated that when parents learned additional behavioral parenting skills, their sense of competence improved and their stress related to caring for their child’s difficult behavior went down,” says Dr. Johnson. “For the first time, we also showed that a direct link exists between behaviorally- based PT and parent stress levels in ASD.” Participating parents were predominantly women in their mid-30s, and participating children were mostly boys (79 percent) with a mean age of 4.2. years. Although both interventions resulted in improvements by the end of the study, PT was more effective than PEP in reducing disruptive child behavior and caregiver strain, and in increasing parental competence.

                 Positive effects on child behavior, global caregiver starin, and satisfaction with parental competence were observed during the first half of treatment and reported by parents at week 12. Positive changes efficacy, overall parent competence and externalized caregiver strain were observed after the full 24 weeks of intervention. Multiple outcome measure was assessed in the study, including parental stress (parenting stress index short form), parental competence (PSOC-parenting sense of competence) and parental strain (CGSQ-caregiver strain questionnaire). The effects of PT and PEP on parent outcomes were assessed at weeks 12 and 24 after controlling for baseline scores.

Discussion

In Iadarola,S (2017) research it showed that parent training (PT) is more effective than psychoeducation (PEP) in reducing disruptive behavior in children with autism spectrum disorder (ASD), and in decreasing parental stress and improving competence. Dr Johnson emphasizes that the positive child and parent outcomes demonstrated in the study support the wider application of PT in managing young children with ASD and disruptive behavior “We have shown that PT is an important component of caring for children with ASD,” she says. “Our next goal is to reach more families that live far away from specialized autism clinics and disseminate this intervention to a wider audience by reaching communities that might not have access to PT.” to bolster the wider dissemination of PT, DR Johnson and her collaborators are planning to apply for funding to test whether the PT program maintain its efficiency when administered by community providers. Since PT and PEP each produced improved parental and child outcomes, a tiered or blended intervention employing both strategies might amplify the positive effects, DR Johnson and her colleagues note.

Abstract #2:

Online Activities for Enhancing Sex Education Curricula: Preliminary Evidence on the Effectiveness of the Abstinence and Contraception Education Storehouse.

Raghupathy, Shobana; Klein, Charles; Card, Josefina

Sociometrics Corporation , Los Altos , California , USA
Portland State University , Portland , Oregon , USA

Journal of HIV/AIDS & Social Services (J HIV AIDS SOC SERV), 2013 Apr-Jun; 12 (2): 160-71

The purpose of this research was to conduct a preliminary evaluation of the Abstinence and Contraception Education Storehouse (ACES), a digital, classroom-based resource designed to supplement existing sex education curricula with highly interactive materials such as video clips, multimedia polls and quizzes, and audiovisual demonstrations. Three hundred thirty-five students aged 14 to 19 were randomly assigned to an ACES-based (treatment) or a standard (control)sex education curriculum. Data were collected at the onset of the intervention and 3 months after the completion of the intervention. Preliminary results were highly encouraging, with ACES participants who were sexually initiated at baseline reporting (at the 3-month follow-up) significant reductions in the number of times they had sex in the past 4 weeks. Both sexually initiated and non–sexually initiated youth who experienced the ACES curriculum also demonstrated greater intent to abstain from the sex during the follow-up period than did those in the control group.

1. What are the independent variable(s) in this study?

2. What are the dependent variables in this study?

3. What type of research approach was used in the study?

        Is it quantitative and qualitative, Why?

4. Is the study prospective or retrospective in nature? Why?

5. Is the study experimental or non-experimental in design? Why? What type of research is this study?