match Point is a retail sports store carrying tennis apparel and equipment. The store is at the end of its second year of operation and is struggling. A major problem is that its cost of inventory has continually increased in the past two years. In the first year of operations, the store assigned inventory costs using LIFO. A loan agreement the store has with its bank, its prime source of financing, requires the store to maintain a certain profit margin and current ratio. The store's owner is currently looking over Match Point’s preliminary financial statements for its second year. The numbers are not favorable. The only way the store can meet the required financial ratios agreed on with the bank is to change from LIFO to FIFO. The store originally decided on LIFO because of its tax advantages. The owner recalculates ending inventory using FIFO and submits those numbers and statements to the loan officer at the bank for the required bank review. The owner thankfully reflects on the available latitude in choosing the inventory costing method.

Required:

1. How does Match Point’s use of FIFO improve its net profit margin and current ratio?
2. Is the action by Match Point’s owner ethical? Please justify your answer with an explanation.

1)

IND’s are typically needed for the following: (more than one answer)

Group of answer choices

Human testing of a Monograph drug active in a new formulation using dose levels/concentrations approved in the Monograph.

Human testing of a Monograph drug active at a higher dose than that approved in the Monograph.

Human testing a Monograph drug active using a route of administration other than that approved in the Monograph

Human testing of a new chemical entity

2)

To grant a patent, the technology must be non-obvious and have utility. (True or False)

Group of answer choices

True

False

3)

Rectally administered suppositories can be used to avoid hepatic first-pass metabolism of systemically absorbed drug actives and this is their primary use in OTC drug products. (True or False)

Group of answer choices

True

False

4)

Which section(s) of the GI tract do NOT have villi present to increase absorptive surface area? (More than one answer)

Group of answer choices

Ileum

Descending colon

Esophagus

Jejunum

Cecum

5)

Under the FD&C Act, which of these shows that a lipstick is adulterated? (More than one answer)

Group of answer choices

Contains poisonous substances which might be injurious to user under the condition of use prescribed in the label

Contains a label that with listing of all ingredients

Contains a stand of stray hair inside the lipstick bullet

Contains small beads of liquid knowns as “sweating” around the lipstick bullet

1. List and briefly describe the types of Parallel Computer Memory Architectures. What type is used by OpenMP and why?

2. What is Parallel Programming?

INPUT DATA: KEY OUTPUT: Amount needed by the firm: $170,000 Issue amount ($): $200,000 Flotation costs (in decimal form): 10.00% # of shares: 8,000 Other issuing expenses: $10,000 Stock price per share: $25.00 Underwriting fees $20,000 Other expenses $10,000 Total issuing costs $30,000 Amt of usable funds $170,000

Diction Publishing estimates that it needs $500,000 to support its expected growth. The underwriting fees charged by the investment banking firm for which you work are 6.5% for such issue sizes. In addition, it is estimated that Diction will incur $4,900 in other expenses related to the IPO. c. Suppose that Diction’s investment banker charges 8.2% rather than 6.5%. Assuming that all other information given earlier is the same, how many shares must Diction issue in this situation to net the company the $500,000 it needs? d. Suppose everything is the same as originally presented, except Diction will incur $5,835 in other expenses rather than $4,900. In this situation, how many shares must Diction issue to net the company the $500,000 it needs?

Based on your professional and/or educational experience, how often do you believe system log files should be checked? How vigilant are you regarding regular checks of these files? When discussing, please also outline some of the reasons why an administrator might tend to ignore these files.

A piston-cylinder assembly has a liquid-vapor mixture of R-134a, with initial total mass of 3 kg, total volume of 0.12 m3 and a temperature of 10°C. The refrigerant then undergoes two processes in series: constant-temperature process followed by a constant- pressure process. At the end of the constant-pressure process, the pressure is 140 kPa and the R-134a is all saturated liquid. The constant temperature process is adiabatic while the constant-pressure process is not. Neglect kinetic and potential effects.

a. Solve for the initial quality of the liquid-vapor mixture of R-134a.

b. Determine the work and heat transfer for the constant-temperature process, in kJ.

c. Determine the work and heat transfer for the constant-pressure process, in kJ.

Normalizing schema to third normal form (3NF) ,no coding needed! SHIPPING (ShipName, ShipType, VoyageID, Cargo, Port, ArrivalDate) Key: ShipName, ArrivalDate FD1: ShipName > ShipType FD2: VoyageID > ShipName, Cargo FD3: ShipName, ArrivalDate > VoyageId, Port

1.Normalize SHIPPING to 3NF showing PKs, any FKs, functional dependencies. Show the normal form of the schema at each step in the process (e.g. 2NF?, 3NF?).

2..Please list the final set of 3NF schema including all its keys.

3 .Do any of the finalized 3NF schema have determinates that are not candidate keys? If yes, explain - which schema(s)? Why?

what are the five main effects of dehydration?

function TreeSuccessor(x)
    if x.right != NIL
        return TreeMinimum(x.right)  // TreeMinimum is on page 291
    y = x.p   // parent
    while y != NIL and x == y.right
        x = y
        y = y.p
    return y

Tree-Minimum(x)

1 While x.left != NIL

2     x = x.left

3 return x

Consider the following algorithm.

procedure MysteryWalk(x)
    y = TreeMinimum(x)
    while y != NIL
        print y
        y = TreeSuccessor(y)

Determine what this algorithm does, and compute its running time, giving a justification for your answer.

(b) Consider a 1D lattice with a two atom basis with N+1 atoms in total.

a. How many normal modes of vibration are there?

b. Draw a dispersion diagram to illustrate these modes.

c. Describe the motion of the atoms at three key points on the dispersion curve for a longitudinal vibration.

d. How can you interpret the principal quantum number, nk, for the k th vibrational mode?

e. In which branches and regions of the dispersion curve is an electromagnetic wave most likely to interact with the lattice vibration? Explain your answer.

The intensity of reflection of various wavelengths of light projected onto the eye can be used to determine the thickness of the tear film that coats the cornea. The tear film and cornea have indices of refraction 1.331 and 1.373, respectively. When white light is incident on the cornea, strong reflected intensities appear at wavelengths (in air) of 480 nm and 520 nm, but no wavelengths between them. What is the thickness of the tear film?

12) You need to reduce the radar cross-section of your company’s new plane.   It already has been built according to principle of radar dispersion, so you must find a materials solution.?

Please explain in clear words. Thanks

For Friedman inflation is a monetary phenomenon - given increases in the Money supply in the US and in other countries, are we seen inflation increasing? Why yes or why not?

Presented here are a statement of Income and Retained Earnings and Comparative Balance Sheets for Madison's garden PTY LTD, which operates a National chain of sporting goods stores.

Statement of Income and Retained Earnings for the Year ended 31 December 2016

Required:

1. Prepare a statement of cash flows for Madison's gardens PTY LTD for the year ended 31,2016, using indirect Method in the Operating Activities section of the statement. (15)

2. Madison Gardens (PTY) LTD 's management is concerned with its short term liquidity and its solvency over the long run. To help management evaluate these, compute the following ratios, rounding all answers to the nearest one-tenth of a percent:

a. Current Ratio

b. Acid-Test Ratio

c. Cash flow from operations to current liabilities Ratio

d. Accounts Receivable turnover ratio

e. Number of days sales in receivable

f. Inventory turn over Ratio

g. Number of days sales in inventory

h. Debt-to-Equity Ratio

i. Debt service coverage Ratio

j.Cash flow from operations to capital expenditures ratio

3. Comment on Madison Garden's liquidity and its insolvency. What additional information do you need to fully evaluate the company?