Consider the following scenario:

The senior systems analyst has tasked you to conduct a briefing on the different types of firewalls. In this briefing, you must show a diagram of where on the LAN the firewalls are placed on the network.

Utilize the following guidelines to create your PowerPoint presentation:

• One slide will consist of a LAN diagram of the location of a firewall.
• The other three slides should describe the types of firewalls.
• Utilize the Notes section of the slides to explain phases and additional information (this is required).

Your completed PowerPoint presentation should be six slides in length, which includes your title and reference slides. You should present your text in bulleted lists and add additional information in your notes section of the slides. Include at least two sources in your assignment. All sources used must be referenced; paraphrased and quoted material must have accompanying citations and be cited per APA guidelines. Make sure you format your presentation according to APA style.

Dr. Nicole Ergo is a professor of accounting at Becker University, i.e. an employer of Dr. Ergo. He has often scheduled to meet with his doctoral students at his house with four rooms. In his house, Dr. Ergo has dedicated two rooms for business related to classes he teaches. In these rooms, five computers are installed with electronic databases and statistic software, such as SPSS and SAS for doctoral students to carry out their research projects under the supervision of Dr. Ergo. Dr. Ergo has an office on campus but his office is too small to accommodate five computers and his doctoral students. Dr. Ergo calls you to determine whether he could deduct expenses related to his home office. Your memo should include a discussion of Section 280A.

Tax Memorandum to include:

Client Name and Tax Year:

Relevant Facts:

Specific Issues:

Citations to Relevant Authority (Support):

Discussion and Conclusions:

BE DETAILED IN YOUR RESPONSE.

In September 2017 you joined Adams Shoes, Inc. as the assistant to Mark Barrymore, the Budget Director of the company. Towards the end of December 2017 Mark asked you to prepare a cash budget for 2018. As he explained, he was going to use this cash budget to appraise the company’s short-term financing needs for 2018 so the company can make arrangements with its bank, First Federal Bank, to secure the necessary funds. Mark indicated to you that the firm’s Treasurer was planning to meet with First Federal Bank’s loan officer on December 30, 2017 to request a line of credit. To facilitate your task, Mark provided an abundance of valuable information for what he referred to as the “most likely scenario.” Adams Shoes sells its products (dress and casual shoes, sport shoes, work boots, and accessories) in the U.S. and abroad. Upon Mark’s request, the firm’s marketing department has supplied the following sales figures:

The sales for the last two months of 2017 are actual sales; the sales for 2018 and 2019 are estimates. Mark also indicated to you that Adams Shoes gives a two percent discount if payment is made within the month of sale; otherwise, payment in full is due in the month following the month of the sale. For example, if a $2,000 sale is made on January 5, payment will be $1,960 for customers who pay in the month of January but customers who pay in the month of February must pay the full $2,000. Nevertheless, company records show that three percent of the sales are never collected (i.e., three percent of the customers do not pay for their purchases) while the balance is collected as follows: 25 percent of the firm’s customers take the discount, 65 percent pay within the month following the month of the sale, while the remaining 10 percent “stretch the credit” and pay in full two months after the month of the sale. Furthermore, Mark pointed out that production of goods starts two months before the anticipated date of sale. Production is based on the expected (or estimated) sales posted above, meaning that all production expenses are set by contract at the start of the one year forecast period. As a result, Adams Shoes will not be able to adjust its production costs downward during the planning period even if sales turn out to be below the forecasted levels. Variable production costs consist of labor and raw materials. Labor costs are 40 percent of expected sales; 45 percent of the labor costs are paid two months prior to the sale and 55 percent one month before the sale. Raw materials are 35 percent of forecasted sales. Adams Shoes buys the raw materials two months before the sale of the finished goods; however, it pays 60 percent of the raw materials cost one month after their purchase and the remaining 40 percent in the month following the sale of the finished goods. Regarding the firm’s other costs Mark explained that in 2018 Adams Shoes expects its fixed costs to be $25,000 a month, its selling, general and administrative expenses to be $70,000 a month, and its miscellaneous expenses to be $35,000 a month. In addition, 2018 Federal and state income tax payments of $150,000 must be made in March and September. Also, the company plans to buy a $500,000 piece of equipment in November of 2018. Depreciation of the existing fixed assets of Adams Shoes is expected to amount to $100,000 per month in 2018. On the financing side, Adams Shoes has an outstanding bank loan of $1,500,000 with an annual interest rate of five percent; interest for 2018 is scheduled to be paid semiannually in June and December. Adams Shoes also has one million shares of common stock outstanding and in 2018 it expects to pay a $.10 quarterly dividend per share in March, June, September, and December. However, Mark explained that Adams Shoes owns shares of preferred stock in some blue chip companies and expects to collect a quarterly amount of $75,000 of preferred dividends in March, June, September, and December 2018. Finally, Mark explained to you that Adams Shoes requires a minimum cash balance of $200,000 at all times; this amount will be on hand on January 1, 2018. Adams Shoes deposits any surplus funds, in a savings account at First Federal Bank which pays an annual interest rate of one percent; assume that money in this savings account at the first of a month will earn interest for the full month. Nevertheless, if the company needs to borrow funds, First Federal Bank has agreed to provide the funds at a three percent annual interest rate; assume that Adams Shoes will pay interest for the full month on any short-term debt outstanding at the beginning of a month.

Given all the above information, Mark asked you to:

For the above “most likely scenario” construct the 2018 cash budget and financial plan for Adams Shoes. (Note: Explain in detail your calculations for June 2018 for the cash budget and for February 2018 for the financial plan.)

Explain how large of a line of credit Mark would recommend the Treasurer of Adams Shoes requests from First Federal Bank.

All else the same, determine the impact a 5 percent shortfall of actual sales below expected sales will have on your “most likely scenario” findings.

In September 2017 you joined Adams Shoes, Inc. as the assistant to Mark Barrymore, the Budget Director of the company. Towards the end of December 2017 Mark asked you to prepare a cash budget for 2018. As he explained, he was going to use this cash budget to appraise the company’s short-term financing needs for 2018 so the company can make arrangements with its bank, First Federal Bank, to secure the necessary funds. Mark indicated to you that the firm’s Treasurer was planning to meet with First Federal Bank’s loan officer on December 30, 2017 to request a line of credit. To facilitate your task, Mark provided an abundance of valuable information for what he referred to as the “most likely scenario.” Adams Shoes sells its products (dress and casual shoes, sport shoes, work boots, and accessories) in the U.S. and abroad. Upon Mark’s request, the firm’s marketing department has supplied the following sales figures:

The sales for the last two months of 2017 are actual sales; the sales for 2018 and 2019 are estimates. Mark also indicated to you that Adams Shoes gives a two percent discount if payment is made within the month of sale; otherwise, payment in full is due in the month following the month of the sale. For example, if a $2,000 sale is made on January 5, payment will be $1,960 for customers who pay in the month of January but customers who pay in the month of February must pay the full $2,000. Nevertheless, company records show that three percent of the sales are never collected (i.e., three percent of the customers do not pay for their purchases) while the balance is collected as follows: 25 percent of the firm’s customers take the discount, 65 percent pay within the month following the month of the sale, while the remaining 10 percent “stretch the credit” and pay in full two months after the month of the sale. Furthermore, Mark pointed out that production of goods starts two months before the anticipated date of sale. Production is based on the expected (or estimated) sales posted above, meaning that all production expenses are set by contract at the start of the one year forecast period. As a result, Adams Shoes will not be able to adjust its production costs downward during the planning period even if sales turn out to be below the forecasted levels. Variable production costs consist of labor and raw materials. Labor costs are 40 percent of expected sales; 45 percent of the labor costs are paid two months prior to the sale and 55 percent one month before the sale. Raw materials are 35 percent of forecasted sales. Adams Shoes buys the raw materials two months before the sale of the finished goods; however, it pays 60 percent of the raw materials cost one month after their purchase and the remaining 40 percent in the month following the sale of the finished goods. Regarding the firm’s other costs Mark explained that in 2018 Adams Shoes expects its fixed costs to be $25,000 a month, its selling, general and administrative expenses to be $70,000 a month, and its miscellaneous expenses to be $35,000 a month. In addition, 2018 Federal and state income tax payments of $150,000 must be made in March and September. Also, the company plans to buy a $500,000 piece of equipment in November of 2018. Depreciation of the existing fixed assets of Adams Shoes is expected to amount to $100,000 per month in 2018. On the financing side, Adams Shoes has an outstanding bank loan of $1,500,000 with an annual interest rate of five percent; interest for 2018 is scheduled to be paid semiannually in June and December. Adams Shoes also has one million shares of common stock outstanding and in 2018 it expects to pay a $.10 quarterly dividend per share in March, June, September, and December. However, Mark explained that Adams Shoes owns shares of preferred stock in some blue chip companies and expects to collect a quarterly amount of $75,000 of preferred dividends in March, June, September, and December 2018. Finally, Mark explained to you that Adams Shoes requires a minimum cash balance of $200,000 at all times; this amount will be on hand on January 1, 2018. Adams Shoes deposits any surplus funds, in a savings account at First Federal Bank which pays an annual interest rate of one percent; assume that money in this savings account at the first of a month will earn interest for the full month. Nevertheless, if the company needs to borrow funds, First Federal Bank has agreed to provide the funds at a three percent annual interest rate; assume that Adams Shoes will pay interest for the full month on any short-term debt outstanding at the beginning of a month.

Given all the above information, Mark asked you to:

For the above “most likely scenario” construct the 2018 cash budget and financial plan for Adams Shoes. (Note: Explain in detail your calculations for June 2018 for the cash budget and for February 2018 for the financial plan.)

Explain how large of a line of credit Mark would recommend the Treasurer of Adams Shoes requests from First Federal Bank.

All else the same, determine the impact a 5 percent shortfall of actual sales below expected sales will have on your “most likely scenario” findings.

*ALL QUESTIONS FLOW TOGETHER, HAVING AN ISSUE WITH LAST 3, CAN ADD WORK IF NEEDED

ABC Company is preparing its 2018 financial statements.  Income from Continuing Operations (ICO) for 2018 was determined to be $1,800,000, but upon further review, ABC's accountant is not certain this number is accurate. ABC has a corporate tax rate of 30%. Additionally, the company reports one year of financial data on the face of the financial statements. Use the following information to determine the adjustments, if any, to correctly report Income From Continuing Operations.

A) During 2018, ABC experienced a labor strike which closed down the operations of one of its plants for an entire month. The pretax loss of $875,000 was excluded when determining Income from Continuing Operations because the bookkeeper was uncertain if this event qualified for discontinued operations, although the plant was re-opened after the strike was settled and did not represent a strategic shift in the on-going operations for ABC. Additionally, this plant did not qualify as a component of ABC.

Determine the adjustment (if any) to correct Income from Continuing Operations (ICO) for the labor strike. $[Blank_1]

*If you need to increase ICO, enter your answer as a positive number; if you need to decrease ICO, enter your answer as a negative number using () parenthesis. If you determine that ABC treated the labor strike correctly and that ICO does not need to be adjusted, enter NE for No Effect. You do not need to record your answer using $ signs or commas.

Continuing with the information presented in #9 above, ABC has ICO of $1,800,000 and a corporate tax rate of 30%. Determine if ICO should be adjusted based on the following information:

On October 1, 2016, ABC received $360,000 cash in advance for the sale of merchandise to a customer. The contract specified that ABC would deliver their product in equal monthly quantities over the next five years. When ABC recorded the sale, the bookkeeper credited Sales Revenue. No adjusting or correcting entries were made although ABC has fulfilled their obligation to delivering the goods as stipulated in the contract.  ABC did not realize the error until after the 2018 Income from Continuing Operations was calculated at $1,800,000.

a. Determine the adjustment for Sales Revenue affecting ICO for 2018:   $ ______________

b. Determine the effect of this error on Retained Earnings (if any): $ _________________

*If you need to increase ICO, enter your answer as a positive number; if you need to decrease ICO, enter your answer as a negative number using () parenthesis. If you determine that ABC treated the transaction correctly and that ICO does not need to be adjusted, enter NE for No Effect. You do not need to record your answer using $ signs or commas.

Continuing with the information presented in #9 above, ABC has ICO of $1,800,000 and a corporate tax rate of 30%. Determine if ICO should be adjusted based on the following information:

ABC purchased equipment for $120,000 on January 1, 2013 with an estimated 10 year useful life and $10,000 salvage value. ABC uses the straight-line method to depreciate this class of asset. At the end of 2018, ABC determined it was appropriate to change the depreciation method of this asset to the Double-Declining-Balance method. The bookkeeper was unaware of this change and already calculated 2018 ICO using the straight-line method.

Adjustment (if any) for Depreciation Expense (2018): $___________________

*If you need to increase ICO, enter your answer as a positive number; if you need to decrease ICO, enter your answer as a negative number using () parenthesis. If you determine that ABC treated the transaction correctly and that ICO does not need to be adjusted, enter NE for No Effect. You do not need to record your answer using $ signs or commas.

Continuing with the information presented above, ABC has ICO of $1,800,000 and a corporate tax rate of 30%. Determine if ICO should be adjusted based on the following information:

Over the past four years ABC has estimated bad debts based on 4% of accounts receivable. In 2018, after reviewing their major client's credit worthiness, they decided to change this estimate to 3%. As of December 31st, ABC reported their accounts receivable at $860,000, and the Balance Before Adjustment in the Allowance for Doubtful Accounts was $10,100 (cr).

The $1,800,000 of ICO had been calculated prior to recording Bad Debt Expense for 2018.

Adjustment for Bad Debt Expense for 2018: $_________________

*If you need to increase ICO, enter your answer as a positive number; if you need to decrease ICO, enter your answer as a negative number using () parenthesis. If you determine that ABC treated the transaction correctly and that ICO does not need to be adjusted, enter NE for No Effect. You do not need to record your answer using $ signs or commas.

Continuing with the information presented in #9 above, ABC has ICO of $1,800,000 and a tax rate of 30%. Use the following information to determine if ICO should be corrected.

In 2018, ABC had a foreign currency transaction gain on certain inventory purchases with overseas suppliers in the amount of $147,000 (pre-tax) and an unrealized loss (pre-tax) on pension adjustments of $212,000. Neither of these events were included in determining the $1,800,000 ICO.

a. Adjustment to 2018 ICO for the Foreign Currency Transaction: $ _____________________

b. Adjustment to 2018 ICO for the Pension Adjustment: $ ___________________

  *If you need to increase ICO, enter your answer as a positive number; if you need to decrease ICO, enter your answer as a negative number using () parenthesis. If you determine that ABC treated the transaction correctly and that ICO does not need to be adjusted, enter NE for No Effect. You do not need to record your answer using $ signs or commas.

Using the adjustments you made to Income From Continuing Operations in questions 9-13 above, determine the CORRECTED ICO for 2018:  $_____________

Using Ruby

Your extended Text Based Music Application must add the following functionality:

Display a menu that offers the user the following options:

1. Read in Albums

2. Display Albums

3. Select an Album to play

4. Update an existing Album

5. Exit the application

Menu option 1 should prompt the user to enter a filename of a file that contains the following information:

·The number of albums

·The first album name

·The first artist name

·The genre of the album

·The number of tracks (up to a maximum of 15)

·The name and file location (path) of each track.

·The album information for the remaining albums.

Menu option 2 should allow the user to either display all albums or all albums for a particular genre. The albums should be listed with a unique album number which can be used in Option 3 to select an album to play. The album number should serve the role of a ‘primary key’ for locating an album. But it is allocated internally by your program, not by the user.

Menu option 3 should prompt the user to enter the primary key (or album number) for an album as listed using Menu option 2.If the album is found the program should list all the tracks for the album, along with track numbers. The user should then be prompted to enter a track number. If the track number exists, then the system should display the message “Playing track ” then the track name, “ from album ” then the album name. You may or may not call an external program to play the track, but if not the system should delay for several seconds before returning to the main menu.

Menu option 4 should allow the user to enter a unique album number and change its title or genre. The updated album should then be displayed to the user and the user prompted to press enter to return to the main menu (you do not need to update the file at this level)..

At this level minimum validation is required. Just make sure your program does not crash if incorrect values are entered and that all fields have an expected value (eg: perhaps have a default genre of “unknown” in case the user enters and incorrect value for genre).

THE QUESTION IS OF JAVA LANGUAGE.

ANSWER IS REQUIRED IN THREE PARTS (THREE JAVA FILES). PLEASE DIFFERENTIATE FILES SO I CAN UNDERSTAND BETTER.

NOTE - Submission in parts. Parts required - Dog Class Code, Dog Manager Class Code and the main code. Please differentiate all three in the answer.

This Assignment is designed to take you through the process of creating basic classes, aggregation and manipulating arrays of objects.

Scenario:

A dog shelter would like a simple system to keep track of all the dogs that pass through the facility.

The system must record for each dog:

dogId (int) - must be unique

name (string)

age (double) - cannot be less than 0 or more than 25

breed (string)

sex (char) – m for male, f for female

foundHome (bool)    - true means the dogs has been places in a home false otherwise.

You must create an object oriented solution with a text based menu as summarized on the next page. The system must check that valid data is entered. For example, the menu has four items so only 1 to 5 must be allowed as input from the menu.

Summary of Operations

System Menu:

1. Add dog
2. View all dogs
3. View all available dogs
4. View dog
5. Update dog home status
6. exit

Overview:

Add Dog:

When a dog is added to the system, you must check that the dogId is not already used in the system. All new dogs have no home as yet (foundHome = false).

View all Dogs:

This menu option shows all dogs in the system. This includes dogs that have a home and those that do not.

View all available dogs:

Shows all dogs in the system, that have no homes as yet.

View dog:

Asks the user for a dogId and then displays the dog information if found and “There is no dog with that id..” if it is not found.

Update dog home status:

Asks the user for a dogId. If a dog with that id is found, the “foundHome” status is changed to true and the dog information is to be displayed. If the dog is not found the message “There is no dog with that id..” should be displayed.

1. A chemist observed a gas being evolved in a chemical reaction and collected some of it for analysis. It was found to contain 80% carbon and 20% hydrogen. It was also observed that 500. mL of the gas at STP weighed 0.6695 g.

What is the empirical formula for the compound?

What is its molecular formula?

2. The ratio of an unknown gas effuses at a rate that is 0.325 times that of argon gas. Calculate the molar mass of the unknown gas in g/mol.

3. 25 g of argon are placed in a 20 L container and the pressure is determined to be 1.25 atm. What is the temperature of the gas?

4. You have 10 mL of gas in a syringe at a certain pressure and temperature. Assuming the temperature remains constant, what happens to the pressure if you depress the syringe to 5 mL?

5. A substance requires 50.0 J of heat to raise its temperature by 6.00°C. If the mass of the substance is 5.00 g, what is the specific heat of the substance?

Hydrogen cyanide, HCN, is a poisonous gas. The lethal dose is approximately 300. mg HCN per kilogram of air when inhaled. The density of air at 26 ∘C is 0.00118 g/cm3. Consider the formation of HCN by the reaction of NaCN (sodium cyanide) with an acid such as H2SO4 (sulfuric acid):

2NaCN(s)+H2SO4(aq)→Na2SO4(aq)+2HCN(g)

What mass of NaCN gives the lethal dose in the room? partc:

HCN forms when synthetic fibers containing Orlon^® or Acrilan^® burn. Acrilan^® has an empirical formula of CH2CHCN, so HCN is 50.9%of the formula by mass. A rug in the laboratory measures 12.0× 14.0 ft and contains 30.0 oz of Acrilan^® fibers per square yard of carpet. If the rug burns, what mass of HCN will be generated in the room? Assume that the yield of HCN from the fibers is 20.0% and that the carpet is 39.0 % consumed.

Heights for preschool aged students are approximately normally distributed with a mean of 40 inches and a standard deviation of 2.3. Lilly is a preschool student who is 43.5 inches tall.

A. Using the empirical rule, what percent of preschool aged students are between 37.7 inches tall and 46.9 inches tall? Do not round your answer. Make sure your answer includes a percent sign. 93.57%

B. Using the standard normal distribution table, what proportion of preschool aged students are shorter than Lilly? Do not round your answer from the table. .68

C. Using the standard normal distribution table, what proportion of preschool aged students are taller than Lilly? Do not round your answer from the table.

D. Sophie is also a preschool aged student. Her doctor tells her parents that Sophie's height is in the 23rd percentile. What is Sophie's height? Do not round your answer.