54. David R. and Ella M. Cole (ages 39 and 38, respectively) are husband and wife who live at 1820 Elk Avenue, Denver, CO 80202. David is a regional sales manager for Wren Industries, a national wholesaler of plumbing and heating supplies, and Ella is a part-time dental hygienist for a chain of dental clinics. • David is classified by Wren as a statutory employee with compensation for 2016 (based on commissions) of $95,000. He is expected to maintain his own office and pay for all business expenses from this amount. Wren does not require him to render any accounting as to the use of these funds. It does not withhold Federal and state income taxes but does withhold and account for the payroll taxes incurred (e.g., Social Security and Medicare). The Coles are adequately covered by Wren’s noncontributory medical plan but have chosen not to participate in its § 401(k) retirement plan. David’s employment-related expenses for 2016 are summarized below. Airfare $8,800 Lodging 5,000 Meals (during travel status) 4,800 Entertainment 3,600 Ground transportation (e.g., limos, rental cars, and taxis) 800 Business gifts 900 Office supplies (includes postage, overnight delivery, and copying) 1,500 The entertainment involved business meals for purchasing agents, store owners, and building contractors. The business gifts consisted of $50 gift certificates to a national restaurant. These were sent by David during the Christmas holidays to 18 of his major customers. In addition, David drove his 2014 Ford Expedition 11,000 miles for business and 3,000 for personal use during 2016. He purchased the Expedition on August 15, 2013, and has always used the automatic (standard) mileage method for tax purposes. Parking and tolls relating to business use total $340 in 2016. • When the Coles purchased their present residence in April 2013, they devoted 450 of the 3,000 square feet of living space to an office for David. The property cost $440,000 ($40,000 of which is attributable to the land) and has since appreciated in value. Expenses relating to the residence in 2016 (except for mortgage interest and property taxes; see below) are as follows: Insurance $2,600 Repairs and maintenance 900 Utilities 4,700 Painting office area; area rugs and plants (in the office) 1,800 In terms of depreciation, the Coles use the MACRS percentage tables applicable to 39-year nonresidential real property. As to depreciable property (e.g., office furniture), David tries to avoid capitalization and uses whatever method provides the fastest write-off for tax purposes. • Ella works part-time as a substitute for whichever hygienist is ill or on vacation or when one of the clinics is particularly busy (e.g., prior to the beginning of the school year). Besides her transportation, she must provide and maintain her own uniforms. Her expenses for 2016 appear below. Uniforms $690 State and city occupational licenses 380 Professional journals and membership dues in the American Dental Hygiene Association 340 Correspondence study course (taken online) dealing with teeth whitening procedures 420 Ella’s salary for the year is $42,000, and her Form W–2 for the year shows income tax withholdings of $4,000 (Federal) and $1,000 (state) and the proper amount of Social Security and Medicare taxes. Because Ella is a part-time employee, she is not included in her employer’s medical or retirement plans. • Besides the items already mentioned, the Coles had the following receipts during 2016. Interest income— State of Colorado general purpose bonds $2,500 IBM bonds 800 Wells Fargo Bank 1,200 $4,500 Federal income tax refund for year 2015 510 Life insurance proceeds paid by Eagle Assurance Corporation 200,000 Inheritance of savings account from Sarah Cole 50,000 Sales proceeds from two ATVs 9,000 For several years, the Coles’ household has included David’s divorced mother, Sarah, who has been claimed as their dependent. In late November 2016, Sarah unexpectedly died of coronary arrest in her sleep. Unknown to Ella and David, Sarah had a life insurance policy and a savings account (with David as the designated beneficiary of each). In 2015, the Coles purchased two ATVs for $14,000. After several near mishaps, they decided that the sport was too dangerous. In 2016, they sold the ATVs to their neighbor. • Additional expenditures for 2016 include: Funeral expenses for Sarah $4,500 Taxes— Real property taxes on personal residence $6,400 Colorado state income tax due (paid in April 2016 for tax year 2015) 310 6,710 Mortgage interest on personal residence (Rocky Mountain Bank) 6,600 Paid church pledge 2,400 Contributions to traditional IRAs for Ella and David ($5,500 þ $5,500) 11,000 In 2016, the Coles made quarterly estimated tax payments of $1,400 (Federal) and $500 (state) for a total of $5,600 (Federal) and $2,000 (state). Part 1—Tax Computation Using the appropriate forms and schedules, compute the Coles’ Federal income tax for 2016. Disregard the alternative minimum tax (AMT) and various education credits as these items are not discussed until later in the text (Chapters 12 and 13). Relevant Social Security numbers are: David Cole 123-45-6788 Ella Cole 123-45-6787 Sarah Cole 123-45-6799 The Coles do not want to contribute to the Presidential Election Campaign Fund. Also, they want any overpayment of tax refunded to them and not applied toward next year’s tax liability. Suggested software: H&R BLOCK Tax Software. Part 2—Follow-Up Advice Ella has always wanted to pursue a career in nursing. To this end, she has earned a substantial number of college credits on a part-time basis. With Sarah no longer requiring home care, Ella believes that she can now complete her degree by attending college on a full-time basis. David would like to know how Ella’s plans will affect their income tax position. Specifically, he wants to know: • How much Federal income tax they will save if Ella quits her job. • Any tax benefits that might be available from the cost of the education. Write a letter to David addressing these concerns. Note: In making your projections, assume that David’s salary and expenses remain the same. Also disregard any consideration of the educational tax credits (i.e., American Opportunity and lifetime learning) as they are not discussed until Chapter 13.

***PLEASE USE CURRENT INFORMATION***

Please assume that his gross income is $172,900 (which consists only of salary) for purposes of this problem.

December 31, 2020

To the friendly student tax preparer:

Hi, it’s Shady Slim again. I just got back from my 55th birthday party, and I’m told that you need some more information from me in order to complete my tax return. I’m an open book! I’ll tell you whatever I think you need to know.

Let me tell you a few more things about my life. As you may recall, I am divorced from my wife, Alice. I know that it’s unusual, but I have custody of my son, Shady Jr. The judge owed me a few favors and I really love the kid. He lives with me full time and my wife gets him every other weekend. I pay the vast majority of my son’s expenses. I think Alice should have to pay some child support, but she doesn’t have to pay a dime. The judge didn’t owe me that much, I guess.

I had to move this year after getting my job at Roca Cola. We moved on February 3 of this year, and I worked my job at Roca Cola for the rest of the year. I still live in the same state, but I moved 500 miles away from my old house. I hired a moving company to move our stuff at a cost of $2,300, and I drove Junior in my car. Junior and I got a hotel room along the way that cost us $65 (I love Super 8!).

Can you believe I’m still paying off my student loans, even after 15 years? I paid a total of $900 in interest on my old student loans this year.

Remember when I told you about that guy that hit me with his car? I had a bunch of medical expenses that were not reimbursed by the lawsuit or by my insurance. I incurred a total of $20,000 in medical expenses, and I was only reimbursed for $11,000. Good thing I can write off medical expenses, right?

I contributed a lot of money to charity this year (and have receipt documentation for all contributions). I’m such a nice guy! I gave $1,000 in cash to the March of Dimes. I contributed some of my old furniture to the church. It was some good stuff! I contributed a red velvet couch and my old recliner. The furniture is considered vintage and is worth $5,000 today (the appraiser surprised me!), even though I only paid $1,000 for it back in the day. When I contributed the furniture, the pastor said he didn’t like the fabric and was going to sell the furniture to pay for some more pews in the church. Oh well, some people just have no taste, right? Roca Cola had a charity drive for the United Way this year and I contributed $90. Turns out, I don’t even miss it because Roca Cola takes it right off my paycheck every month . . . $15 a month starting in July. My pay stub verifies that I contributed the $90 to the United Way. Oh, one other bit of charity from me this year. An old buddy of mine was down on his luck. He lost his job and his house. I gave him $500 to help him out.

I paid a lot of money in interest this year. I paid a total of $950 in personal credit card interest. I also paid $18,000 in interest on my $500,000 home mortgage that helped me buy my dream home. I also paid $2,000 in real estate taxes for my new house.

A few other things I want to tell you about this year. Someone broke into my house and stole my kid’s brand-new bicycle and my set of golf clubs. The total loss from theft was $900. I paid $125 in union dues this year. I had to pay $1,200 for new suits for my job. Roca Cola requires its managers to wear suits every day on the job. I spent a total of $1,300 to pay for gas to commute to my job this year.

Oh, this is pretty cool. I’ve always wanted to be a firefighter. I spent $1,400 in tuition to go to the local firefighter’s school. I did this because someone told me that I can deduct the tuition as an itemized deduction, so the money would be coming back to me. That should be all the information you need right now.

Please calculate my taxable income and complete page 1 of Form 1040 (through taxable income, line 11b) and Schedule A.

Required information [The following information applies to the questions displayed below.] Read the following letter and help Shady Slim with his tax situation. Please assume that his gross income is $172,900 (which consists only of salary) for purposes of this problem. December 31, 2020 To the friendly student tax preparer: Hi, it’s Shady Slim again. I just got back from my 55th birthday party, and I’m told that you need some more information from me in order to complete my tax return. I’m an open book! I’ll tell you whatever I think you need to know. Let me tell you a few more things about my life. As you may recall, I am divorced from my wife, Alice. I know that it's unusual, but I have custody of my son, Shady Jr. The judge owed me a few favors and I really love the kid. He lives with me full time and my wife gets him every other weekend. I pay the vast majority of my son's expenses. I think Alice should have to pay some child support, but she doesn't have to pay a dime. The judge didn't owe me that much, I guess. I had to move this year after getting my job at Roca Cola. We moved on February 3 of this year, and I worked my job at Roca Cola for the rest of the year. I still live in the same state, but I moved 500 miles away from my old house. I hired a moving company to move our stuff at a cost of $2,300, and I drove Junior in my car. Junior and I got a hotel room along the way that cost us $65 (I love Super 8!). Can you believe I’m still paying off my student loans, even after 15 years? I paid a total of $900 in interest on my old student loans this year. Remember when I told you about that guy that hit me with his car? I had a bunch of medical expenses that were not reimbursed by the lawsuit or by my insurance. I incurred a total of $20,000 in medical expenses, and I was only reimbursed for $11,000. Good thing I can write off medical expenses, right? I contributed a lot of money to charity this year (and have receipt documentation for all contributions). I’m such a nice guy! I gave $1,000 in cash to the March of Dimes. I contributed some of my old furniture to the church. It was some good stuff! I contributed a red velvet couch and my old recliner. The furniture is considered vintage and is worth $5,000 today (the appraiser surprised me!), even though I only paid $1,000 for it back in the day. When I contributed the furniture, the pastor said he didn’t like the fabric and was going to sell the furniture to pay for some more pews in the church. Oh well, some people just have no taste, right? Roca Cola had a charity drive for the United Way this year and I contributed $90. Turns out, I don’t even miss it because Roca Cola takes it right off my paycheck every month . . . $15 a month starting in July. My pay stub verifies that I contributed the $90 to the United Way. Oh, one other bit of charity from me this year. An old buddy of mine was down on his luck. He lost his job and his house. I gave him $500 to help him out. I paid a lot of money in interest this year. I paid a total of $950 in personal credit card interest. I also paid $18,000 in interest on my $500,000 home mortgage that helped me buy my dream home. I also paid $2,000 in real estate taxes for my new house. A few other things I want to tell you about this year. Someone broke into my house and stole my kid's brand new bicycle and my set of golf clubs. The total loss from theft was $900. I paid $125 in union dues this year. I had to pay $1,200 for new suits for my job. Roca Cola requires its managers to wear suits every day on the job. I spent a total of $1,300 to pay for gas to commute to my job this year. Oh, this is pretty cool. I've always wanted to be a firefighter. I spent $1,400 in tuition to go to the local firefighter's school. I did this because someone told me that I can deduct the tuition as an itemized deduction, so the money would be coming back to me. That should be all the information you need right now. Please calculate my taxable income and complete page 1 of Form 1040 (through taxable income, line 11b) and Schedule A. You're still doing this for free, right? a. Calculate the taxable income.

On December 31 of last year, Lauren burst into the family living room and announced that she and Connor (her college boyfriend) were going to be married. After recovering

from the shock, her mother hugged her and asked, “When?” The following conversation resulted:

Lauren: January 21.

Mom: What?

Dad: The Now Wedding will be the social hit of the year. Wait a minute. Why so soon?

Lauren: Because on January 30 Connor, who is in the National Guard, will be shipping out overseas. We want a week for a honeymoon.

Mom: But Honey, we can't possibly finish all the things that need to be done by then. Remember all the details that were involved in your sister's wedding?

Even if we start tomorrow, it takes a day to reserve the church and reception hall, and they need at least 14 days' notice. That has to be done before we can start decorating, which takes 3 days. An extra $200 on Sunday would probably cut that 14 day notice to 7 days, though.

Dad: Oh, boy!

Lauren: I want Jane Summers to be my maid of honor.

Dad: But she's in the Peace Corps in Guatemala, isn't she? It would take her 10

days to get ready and drive up here.

Lauren: But we could fly her up in 2 days and it would only cost $1,000.

Dad: Oh, boy!

Mom: And catering! It takes 2 days to choose the cake and decorations, and Jack's Catering wants at least 5 days' notice. Besides, we'd have to have those things before we could start decorating.

Lauren: Can I wear your wedding dress, Mom?

Mom: Well, we'd have to replace some lace, but you could wear it, yes. We could order the lace from New York when we order the material for the bridesmaids' dresses. It takes 8 days to order and receive the material. The pattern needs to be chosen first, and that would take 3 days.

Dad: We could get the material here in 5 days if we paid an extra $20 to airfreight it. Oh, boy!

Lauren: I want Mrs. Jacks to work on the dresses.

Mom: But she charges $48 a day.

Dad: Oh, boy!

Mom: If we did all the sewing we could finish the dresses in 11 days. If Mrs. Jacks helped we could cut that down to 6 days at a cost of $48 for each day less than 11 days. She is very good too.

Lauren: I don't want anyone but her.

Mom: It would take another 2 days to do the final fitting and 2 more days to clean and press the dresses. They would have to be ready by rehearsal night. We must have rehearsal the night before the wedding.

Dad: Everything should be ready rehearsal night.

Mom: We've forgotten something. The invitations!

Dad: We should order the invitations from Bob's Printing Shop, and that usually takes 7 days. I'll bet he would do it in 6 days if we slipped him an extra $20!

Mom: It would take us 2 days to choose the invitation style before we could order them and we want the envelopes printed with our return address.

Lauren: Oh! That will be elegant.

Mom: The invitations should go out at least 10 days before the wedding. If we let them go any later, some of the relatives would get theirs too late to come and that would make them mad. I'll bet that if we didn't get them out until 8 days before the wedding, Aunt Ethel couldn't make it and she would reduce her wedding gift by $200.

Dad: Oh, boy!!

Mom: We'll have to take them to the Post Office to mail them and that takes a day. Addressing would take 3 days unless we hired some part-time girls and we can't start until the printer is finished. If we hired the girls we could probably save 2 days by spending $40 for each day saved.

Lauren: We need to get gifts for the bridesmaids. I could spend a day and do that.

Mom: Before we can even start to write out those invitations we need a guest list. Heavens, that will take 4 days to get in order and only I can understand our address file.

Lauren: Oh, Mom, I'm so excited. We can start each of the relatives on a different job.

Mom: Honey, I don't see how we can do it. Why, I've got to choose the invitations and patterns and reserve the church and . . .

Dad: Why don't you just take $3,000 and elope. Your sister's wedding cost me $2,400 and she didn't have to fly people up from Guatemala, hire extra girls and Mrs. Jacks, use airfreight, or anything like that.

• Using the time estimates offered in the case create a simple timeline/schedule. This need not be detailed, just the basics are sufficient.

1. You are given the graph of a function f. Determine the intervals where f is increasing, constant, or decreasing. (Enter your answers using interval notation. If an answer does not exist, enter DNE.)

The x y-coordinate plane is given. The curve enters the window in the second quadrant, goes down and right becoming less steep, changes direction at the point (−1, 0), goes up and right becoming more steep, passes through the approximate point (−0.58, 0.44), goes up and right becoming less steep, changes direction at the point (0, 1), goes down and right becoming more steep, passes through the approximate point (0.58, 0.44), goes down and right becoming less steep, changes direction at the point (1, 0), goes up and right becoming more steep, and exits the window in the first quadrant.

increasing=

constant=

decreasing=

2.Solar Panel Power Output

The graph of the function f shown in the accompanying figure gives the average "fixed" solar panel power output over a 15-hr period on a typical day. Determine the interval(s) where f is increasing, the interval(s) where f is constant, and the interval(s) where f is decreasing. Here,

t = 0

corresponds to 5 a.m. (Enter your answers using interval notation. If an answer does not exist, enter DNE.)

The t y-coordinate plane is given. The t-axis is labeled: (hr) and the y-axis is labeled: Solar panel operating capacity (%).

• The curve begins above the t value 0, goes up and right until it reaches the t value 6 and approximate y value of 100.
• The curve continues from the t value 6 horizontally right until it reaches the t value 9.
• The curve continues from the t value 9 going down and right until it reaches the t value 14 and approximate y value of 5.
• The curve continues from the t value 14 horizontally right until it reaches the t value 15.

Source: Solarcity.com/California

increasing=

constant=

decreasing=

3.You are given the graph of a function f. Determine the relative maxima and relative minima, if any. (If an answer does not exist, enter DNE.)

The x y-coordinate plane is given. The function enters the window in the second quadrant, goes down and right, changes direction at the point (−4, 0), goes up and right becoming less steep, changes direction at the point (0, 16), goes down and right becoming more steep, changes direction at the point (4, 0), goes up and right, and exits the window in the first quadrant.

relative minimumsmaller x-value

(x, y)

=

relative minimumlarger x-value

(x, y)

=

(x, y)relative maximum

=

4.You are given the graph of a function f. Determine the relative maxima and relative minima, if any. (If an answer does not exist, enter DNE.)

The x y-coordinate plane is given. The curve with 3 parts enters the window at in the second quadrant, goes down and right becoming more steep, exits in the third quadrant almost vertically just to the left of x = −2, reenters in the second quadrant almost vertically just to the right of x = −2, goes down and right becoming less steep, changes direction at the point (0, 4), goes up and right becoming more steep, exits almost vertically just to the left of x = 2, reenters in the fourth quadrant almost vertically just to the right of x = 2, goes up and right becoming less steep, and exits the window in the first quadrant.

relative minimum

(x, y)

=

  (x, y)relative maximum

=

5.Find the x-value(s) of the relative maxima and relative minima, if any, of the function. (If an answer does not exist, enter DNE.)

f(x) = 1/2x² − 4x + 1
relative maxima:

x =

relative minima:

x =

6.Find the relative maxima and relative minima, if any, of the function. (If an answer does not exist, enter DNE.)

f(x) = x³ − 12x + 10

relative maximum(x, y)=

relative minimum(x, y)=

7.Find the relative maxima and relative minima, if any, of the function. (If an answer does not exist, enter DNE.)

F(t) = 3t⁵ − 5t³ + 12

relative maximum(x, y)=

relative minimum(x, y)=

8.Find the relative maxima and relative minima, if any, of the function. (If an answer does not exist, enter DNE.)

f(x) = X/X+4

relative minimum (x, y)=

relative maximum(x, y)=

9.

You are given the graph of a function f.

The x y-coordinate plane is given. A curve and 2 vertical lines are graphed.

• A vertical line crosses the x-axis at x = −4.
• A vertical line crosses the x-axis at x = 4.
• The curve with 3 parts enters the window just above the x−axis, goes up and right becoming more steep, exits almost vertically just to the left of x = −4, reenters almost vertically just to the right of x = −4, goes up and right becoming less steep, changes direction at the point (0, −0.5), goes down and right becoming more steep, exits almost vertically just to the left of x = 4, reenters almost vertically just to the right of x = 4, goes down and right becoming less steep, and exits the window just above the x−axis.

Determine the intervals where the graph of f is concave upward and where it is concave downward. (Enter your answers using interval notation.)

concave upward=

concave downward=

Find the inflection point of f, if any. (If an answer does not exist, enter DNE.)

(x, y) =

10.

You are given the graph of a function f.

The x y-coordinate plane is given. The curve enters the window in the second quadrant nearly horizontal, goes down and right becoming more steep, is nearly vertical at the point (0, 1), goes down and right becoming less steep, crosses the x-axis at approximately x = 1, and exits the window just below the x−axis.

Determine the intervals where the graph of f is concave upward and where it is concave downward. (Enter your answers using interval notation.)

concave upward=

concave downward=

Find the inflection point of f. (If an answer does not exist, enter DNE.)

(x, y) =

11.

Refer to the graph of f shown in the following figure.

The x y-coordinate plane is given. There is 1 curve and 9 dashed lines on the graph.

• The curve starts at the point (0, 1), goes up and right becoming more steep, passes through the approximate point (2, 2.4), goes up and right becoming less steep, changes direction at the approximate point (3, 3), goes down and right becoming more steep, passes through the approximate point (4, 2.2), goes down and right becoming less steep, changes direction at the point (5, 1), goes up and right becoming more steep, passes through the point (6, 2), goes up and right becoming almost horizontal at the point (7, 3), goes up and right becoming more steep, changes direction at the point (9, 6), goes down and right becoming less steep, and exits the window at the point (12, 2).
• The 9 dashed vertical lines extend from the x−axis to the curve at x = 1, 2, 3, 4, 5, 6, 7, 9, and 12.

(a)

Find the intervals where f is concave upward and the intervals where f is concave downward. (Enter your answers using interval notation.)

concave upward=

concave downward=

(b)

Find the inflection points of f. (Order your answers from smallest to largest x, then from smallest to largest y. If an answer does not exist, enter DNE.)

12.

Determine where the function is concave upward and where it is concave downward. (Enter your answer using interval notation. If an answer does not exist, enter DNE.)

g(x) = −x² + 9x + 8

concave upward=

concave downward=

13.

Determine where the function is concave upward and where it is concave downward. (Enter your answer using interval notation. If an answer does not exist, enter DNE.)

g(x) =

concave upward=

concave downward=

14.

Determine where the function is concave upward and where it is concave downward. (Enter your answer using interval notation. If an answer does not exist, enter DNE.)

g(x) =

concave upward=

concave downward=

15.

Determine where the function is concave upward and where it is concave downward. (Enter your answer using interval notation. If an answer does not exist, enter DNE.)

f(x) =

concave upward=

concave downward=

16.

Determine where the function is concave upward and where it is concave downward. (Enter your answer using interval notation. If an answer does not exist, enter DNE.)

f(x) = (x − 3)^2/3

concave upward=

concave downward=

17.

Find the inflection point(s), if any, of the function. (If an answer does not exist, enter DNE.)

g(x) = 4x⁴ − 8x³ + 1

18.

Find the inflection point, if any, of the function. (If an answer does not exist, enter DNE.)

f(x) = (x − 8)^4/3

(x, y) =

Saleem Application[1] Health is the most valuable possession for a human.Therefore, health must be cared about by all means. Good food, physical exercise and enough sleep are keys to good health. Another important factor is fitness. Fitness is a condition of being physically active. It is a result of general nutrition and proper conditioning, and it is a state of general physical and mental well-being. Doing regular physical activities can make you feel relieved about yourself and it can have several important points for your health. Imagine you and your team want to help in recruiting technologies to guide people to the most suitable way to improve their healthy lifestyle easily and effortlessly since it seems hard sometimes to continue going to the gym or to meet a nutrition specialist. The aim of the project is to develop an interactive mobile based application called "Saleem". It aims at enhancing individual's lifestyle quality in Saudi Arabia and the Middle East. It is an Arabic application that has many distinguished features that are not available in other similar applications. Saleem helps users in applying healthy habits in their lives. It provides the user with needed features to help in monitoring the number of calories needed, supporting exercise programs, and providing special diets. It also combines other features concerning the needed quantity of food and water to be consumed, and much more. The following summarizes notes describing the first version of the required features in the “Saleem” Android based application. A user must register/sign up by creating an account using his/her email, password, name, age, gender, height, weight, activity level, weight goal (lose, gain, maintain). This information will help the system in calculating relevant facts regarding users' physical health such as: the user’s Body Mass Index (BMI) and needed calories to consume/lose per day, etc. Once the user has signed up, he/she shall receive a verification email using the mail service system to complete their registration process. A registered user can access the system using his/her email and password. Once they are signed in they can add their meal manually to their daily intake by specifying in a form its ingredients, amount of each ingredient in grams and its measurement unit. After that, the system shall calculate the total calories of the meal. Also, users can add their meals by scanning the food item’s bar-code through their camera device. Moreover, the user can share his/her healthy recipes with other users by indicating their recipe name, recipe image, recipe category, recipe total calories, recipe ingredients and its amount, and recipe preparation steps. Furthermore, they can view recipes that were added by other users or search for a specific meal using the meal name and the system will display all meals that relate to the search. According to the search result, users may view meal information. Also, the system must allow users to report recipes that violate healthy diets, and add their daily amount of drunk water. Saleem’s has an Admin where he/she can access the system to delete a recipe that has been reported by any user. Finally, the system shall process requests and return results to users as quickly as possible. Also, new users shall learn how to use the system ASAP and all of their passwords need to be encrypted. [1]The general idea and content is based on the graduation project titled ‘Saleem Application’ which was supervised by L. Manal AlOnaizan during the 2019-2020 academic year. However, some changes have been done to suit the assignment.

please provide a use case diagram with 8 major use cases, one includes, and one extends relationship (including the extends and includes use cases.)

You are the new administrator of the Miami Medical Group, a 50 physician multi-specialty group practice. You have 10 years of industry experience and an MHA from FAU. The physicians in the group have always been very conservative in dealing with the group’s finances. In the past, the group has never kept extra money in the bank but has distributed it to the doctors. As the group has grown over the past few years, younger physicians have decided to make changes and update their business practices. The younger physicians now control the Board of Directors. You have asked by the board chairman to design a cash management program that will benefit the practice but keep the older doctors pacified.

The Miami Medical Group occupies a 15,000 square foot building, which houses the majority of the physicians and all of the ancillary services. The group also operates 35,000 square foot practices geographically dispersed throughout Miami’s various ethnic communities. The group generates $20,000,000 per year in revenue with 69% operating expenses.

Issues

As you begin to design the cash management system, you realize the scope of the assignment is much greater. Cash management only looks at immediate needs, while looming changes on the forefront will dictate the need for a more sophisticated planning process that accounts for the sustainability and viability of the organization for the future.

Many factors complicate the financial planning process, including:

• COVID-19 pandemic disruption to clinical and business operations of healthcare.
• The Affordable Care Act will be fully implemented in 2014.
• The reimbursement model is changing from fee for service to value-based payment

Assignment

This assignment includes Presentation and Outline:

• Prepare 4-5 slides PowerPoint Presentation summarizing your plan to use at the board meeting.

• Prepare a two-page memo explaining all of the critical issues facing the group on the financial landscape, and explain how the doctors will ultimately benefit from the plan. You must read 4 – 6 peer-reviewed journal articles, and use the information from them to support your outline, presentation, and memo. Your goal is to demonstrate to the doctors your plan is sound and meets the anticipated changes facing them.   
• I need help creating a cash flow statement for the above Case Study. I was going to use the implications surrounding the financial burden of COVID-19 pandemic
• No further information given, we have to use our imaginations

You are a RN working in ED, looking after Edith, an 87-year-old with an admitting diagnosis of Acopia. All acute interventions have been completed for Edith, but the wards are full, so she will spend the next 8 hours (+) on an ED trolley in a corridor.

1. What is the impact of a diagnosis based on the labelling of a patient?

Answer this using online learning materials provided and other peer reviewed evidence. Acopia itself is more of a symptom of underlying changes than a diagnosis. 'Acopia' refers to decreased ability to cope/ manage activities of everyday life and is a symptom of increasing frailty. Edith is 87 years of age. Normal ageing process eventually leads to frailty. We studied frail aged in week 8 tutorial (review recording if you have forgotten) and in week 6 online material. Nurses role - Include an analysis of how this labelling impact the care Edith receives. (250 words)

2. How do normal changes of ageing increase the risk of Edith developing a pressure injury in this scenario?

Here you need to consider normal physiological changes that occur as part of ageing to body systems that increase the risk of developing pressure injury. We covered this in week 6 and week 10 online learning and in additional readings. You could easily relate at least 3 systems to this answer. Nurses role - Also analyse the role of the nurse to prevent pressure injury for Edith. Remember the scenario context. (250 words)

You are a RN working in community care, visiting Amita, a 76-year-old with a chronic and painful venous ulcer on her lower leg. She takes multiple medications for chronic illness, and a codeine-based medication for pain. Amita lives alone in her own home.

3. How would Amita’s chronic pain impact on her ability to maintain a safe environment?

Consider how chronic pain, particularly a leg ulcer may make it difficult for Amita to maintain a safe
environment. Key points - chronic pain, what is a ‘safe’ environment and the impact on Amita’s ability to maintain safe environment given this scenario. Falls is only one concern, but what impacts this risk? Nurses role – analyse the nurse’s role in facilitating Amita to achieve a safe environment and consider facilitators, barriers and what you can do as a nurse. (250 words)

Freeze drying is a technique for dehydrating substances at low temperatures, thereby avoiding the degradation that may accompany heating. The material to be dried is cooled to a temperature at which all of the water present turns to ice. The frozen substance is then placed in a vacuum chamber and may also be subjected to radiant or microwave heating; the ice in the food sublimes, and the vapor is carried off by the vacuum pump. Steaks are to be freeze-dried in a heated chamber at 1 torr (1 mm Hg). The steaks, which contain 72% water by mass, enter the chamber at 26°C at a rate of 50 kg/min. Of the water entering with the steaks, 96% leaves as a vapor at 60°C; the remainder leaves as a liquid with the steaks at 50°C.

(a) Use the heat capacity data given below and additional tabulated data for water to calculate the required heat input in kilowatts.

(Cp)ice =2.17 J/(g°C)

(Cp)dry meat =1.38 J/(g°C)

(b) When large temperature changes are not involved in a phase-change operation, a reasonable estimate of the required heat transfer rate may be obtained by neglecting contributions of temperature changes to the overall process enthalpy change (i.e., by taking only phase changes into account). Moreover, it is often reasonable to use any available values of latent heats, neglecting their dependence on temperature and pressure. In the case of the freeze-drying process, the approximation might be to calculate only the heat needed to melt all the water and vaporize 96% of it, using latent heats at the normal melting and boiling points (Table B.1) and neglecting the heat required to raise the temperature of the meat and water. What percentage error in the calculated value of Q_ would result from this approximation? Take the value determined in Part (a) to be exact.

(c) Many substances, such as food and drugs, spoil if exposed too long to high temperatures (which accelerate rates of degradation) or to liquid water (which provides an environment for growth of microbial species that cause degradation). Also, rates of evaporation and sublimation increase as BIOENGINEERING Problems 477 WEBC08 06/04/2015 22:38:24 Page 478 temperature increases and pressure decreases. Use those observations to construct a oneparagraph explanation of how freeze-drying works and the reason for each step of the process. (For example, why is the sublimation done in a vacuum chamber?) Your explanation should be clear to someone with a nontechnical or nonscientific background.