Board Company has a foreign subsidiary that began operations at the start of 2017 with assets of 139,000 kites (the local currency unit) and liabilities of 68,000. During this initial year of operation, the subsidiary reported a profit of 33,000 kites. It distributed two dividends, each for 5,700 kites with one dividend declared on March 1 and the other on October 1. Applicable exchange rates for 1 kite follow:

1. Assume that the kite is this subsidiary’s functional currency. What translation adjustment would Board report for the year 2017?

2. Assume that on October 1, 2017, Board entered into a forward exchange contract to hedge the net investment in this subsidiary. On that date, Board agreed to sell 270,000 kites in three months at a forward exchange rate of $0.72/1 kite. Prepare the journal entries required by this forward contract.

3. Compute the net translation adjustment for Board to report in accumulated other comprehensive income for the year 2017 under this second set of circumstances.

Brownstock pulp and associated black liquor is stored in the blowtank after batch kraft cooking. From the blow tank it is pumpe at 12% consistncy to a diffuser washer(Modified norden equal to 5) followed by a vaccum drum washer(modified norden equal to 3). The dilution factor for the washing operation is 2kg fresh water per kg of dry pulp. The pulp and wash liquor move countercurrently in three washers. after the drum washer the pulp becomes part of the countercurrently flowing wash water.

Calculate the washing efficiency E in % for the total washing operation using the formula below which is valid for 12% pulp consistency throughout the washing system: E=100(1-.(1364(DF))/(1+.1364(DF)N+1-1) N- total number of mixing stages DF- net amount of water added(kg/kg pulp)

Also calculate the overall washing efficiency for the entire system of washers and press.

E0=[TF+(1-TF)DR]100

TF=(Win - Wout )/ Win

W= (100- consistency)/consistency

DR=(Cv-Cs)/(Cv-Cw)

Cv= vat solid solution, Cw= wash solids concentration, Cs= solids concentration in sheet leaving water

Explain within participants design and matched participants design

Read the following description of an ethical dilemma. Belize is one of the most popular destinations for Quest customers because of its tropical climate, excellent fishing, snorkeling, and scuba diving in the Belize Barrier Reef, and top-notch hiking trails in the rain forests. However, the more people visit Belize, the more they threaten these natural attractions. Building structures such as airports, hotels, and roads for tourists means eliminating parts of the jungle and beaches and introduces pollution. Can Quest ethically continue to offer tours in Belize? If so, how? 3. Now you try it In the following space, describe how you would make a decision in this scenario and why.

What are the implications of the globalization of markets and the globalization of production? in 1-2 pages explain and provide examples. (donot copy/paste) must be at-least 1 page.

Write a Python 3 program called “parse.py” using the template for a Python program that we covered in this module. Note: Use this mod7.txt input file.

Name your output file “output.txt”.

Build your program using a main function and at least one other function.

Give your input and output file names as command line arguments.

Your program will read the input file, and will output the following information to the output file as well as printing it to the screen:

1. Output the full text of the file
2. Output the number of words in the file
3. Output the number of sentences in the file
4. Output the first sentence in the file
5. Output the last sentence in the file
6. Output the length of the first sentence
7. Output the length of the last sentence

This is mod7.txt

I do not come here as an advocate, because whatever position the suffrage movement may occupy in the United States of America, in England it has passed beyond the realm of advocacy and it has entered into the sphere of practical politics. It has become the subject of revolution and civil war, and so tonight I am not here to advocate woman suffrage. American suffragists can do that very well for themselves. I am here as a soldier who has temporarily left the field of battle in order to explain - it seems strange it should have to be explained, what civil war is like when civil war is waged by women. I am not only here as a soldier temporarily absent from the field at battle; I am here, and that, I think, is the strangest part of my coming, I am here as a person who, according to the law courts of my country, it has been decided, is of no value to the community at all; and I am adjudged because of my life to be a dangerous person, under sentence of penal servitude in a convict prison. It is not at all difficult if revolutionaries come to you from Russia, if they come to you from China, or from any other part of the world, if they are men. But since I am a woman it is necessary to explain why women have adopted revolutionary methods in order to win the rights of citizenship. We women, in trying to make our case clear, always have to make as part of our argument, and urge upon men in our audience the fact, a very simple fact, that women are human beings. Suppose the men of Hartford had a grievance, and they laid that grievance before their legislature, and the legislature obstinately refused to listen to them, or to remove their grievance, what would be the proper and the constitutional and the practical way of getting their grievance removed? Well, it is perfectly obvious at the next general election the men of Hartford would turn out that legislature and elect a new one. But let the men of Hartford imagine that they were not in the position of being voters at all, that they were governed without their consent being obtained, that the legislature turned an absolutely deaf ear to their demands, what would the men of Hartford do then? They couldn't vote the legislature out. They would have to choose; they would have to make a choice of two evils: they would either have to submit indefinitely to an unjust state of affairs, or they would have to rise up and adopt some of the antiquated means by which men in the past got their grievances remedied. Your forefathers decided that they must have representation for taxation, many, many years ago. When they felt they couldn't wait any longer, when they laid all the arguments before an obstinate British government that they could think of, and when their arguments were absolutely disregarded, when every other means had failed, they began by the tea party at Boston, and they went on until they had won the independence of the United States of America. It is about eight years since the word militant was first used to describe what we were doing. It was not militant at all, except that it provoked militancy on the part of those who were opposed to it. When women asked questions in political meetings and failed to get answers, they were not doing anything militant. In Great Britain it is a custom, a time-honoured one, to ask questions of candidates for parliament and ask questions of members of the government. No man was ever put out of a public meeting for asking a question. The first people who were put out of a political meeting for asking questions, were women; they were brutally ill-used; they found themselves in jail before 24 hours had expired. We were called militant, and we were quite willing to accept the name. We were determined to press this question of the enfranchisement of women to the point where we were no longer to be ignored by the politicians. You have two babies very hungry and wanting to be fed. One baby is a patient baby, and waits indefinitely until its mother is ready to feed it. The other baby is an impatient baby and cries lustily, screams and kicks and makes everybody unpleasant until it is fed. Well, we know perfectly well which baby is attended to first. That is the whole history of politics. You have to make more noise than anybody else, you have to make yourself more obtrusive than anybody else, you have to fill all the papers more than anybody else, in fact you have to be there all the time and see that they do not snow you under. When you have warfare things happen; people suffer; the noncombatants suffer as well as the combatants. And so it happens in civil war. When your forefathers threw the tea into Boston Harbour, a good many women had to go without their tea. It has always seemed to me an extraordinary thing that you did not follow it up by throwing the whiskey overboard; you sacrificed the women; and there is a good deal of warfare for which men take a great deal of glorification which has involved more practical sacrifice on women than it has on any man. It always has been so. The grievances of those who have got power, the influence of those who have got power commands a great deal of attention; but the wrongs and the grievances of those people who have no power at all are apt to be absolutely ignored. That is the history of humanity right from the beginning. Well, in our civil war people have suffered, but you cannot make omelettes without breaking eggs; you cannot have civil war without damage to something. The great thing is to see that no more damage is done than is absolutely necessary, that you do just as much as will arouse enough feeling to bring about peace, to bring about an honourable peace for the combatants; and that is what we have been doing. We entirely prevented stockbrokers in London from telegraphing to stockbrokers in Glasgow and vice versa: for one whole day telegraphic communication was entirely stopped. I am not going to tell you how it was done. I am not going to tell you how the women got to the mains and cut the wires; but it was done. It was done, and it was proved to the authorities that weak women, suffrage women, as we are supposed to be, had enough ingenuity to create a situation of that kind. Now, I ask you, if women can do that, is there any limit to what we can do except the limit we put upon ourselves? If you are dealing with an industrial revolution, if you get the men and women of one class rising up against the men and women of another class, you can locate the difficulty; if there is a great industrial strike, you know exactly where the violence is and how the warfare is going to be waged; but in our war against the government you can't locate it. We wear no mark; we belong to every class; we permeate every class of the community from the highest to the lowest; and so you see in the woman's civil war the dear men of my country are discovering it is absolutely impossible to deal with it: you cannot locate it, and you cannot stop it. "Put them in prison," they said, "that will stop it." But it didn't stop it at all: instead of the women giving it up, more women did it, and more and more and more women did it until there were 300 women at a time, who had not broken a single law, only "made a nuisance of themselves" as the politicians say. Then they began to legislate. The British government has passed more stringent laws to deal with this agitation than it ever found necessary during all the history of political agitation in my country. They were able to deal with the revolutionaries of the Chartists' time; they were able to deal with the trades union agitation; they were able to deal with the revolutionaries later on when the Reform Acts were passed: but the ordinary law has not sufficed to curb insurgent women. They had to dip back into the middle ages to find a means of repressing the women in revolt. They have said to us, government rests upon force, the women haven't force, so they must submit. Well, we are showing them that government does not rest upon force at all: it rests upon consent. As long as women consent to be unjustly governed, they can be, but directly women say: "We withhold our consent, we will not be governed any longer so long as that government is unjust." Not by the forces of civil war can you govern the very weakest woman. You can kill that woman, but she escapes you then; you cannot govern her. No power on earth can govern a human being, however feeble, who withholds his or her consent. When they put us in prison at first, simply for taking petitions, we submitted; we allowed them to dress us in prison clothes; we allowed them to put us in solitary confinement; we allowed them to put us amongst the most degraded of criminals; we learned of some of the appalling evils of our so-called civilisation that we could not have learned in any other way. It was valuable experience, and we were glad to get it. I have seen men smile when they heard the words "hunger strike", and yet I think there are very few men today who would be prepared to adopt a "hunger strike" for any cause. It is only people who feel an intolerable sense of oppression who would adopt a means of that kind. It means you refuse food until you are at death's door, and then the authorities have to choose between letting you die, and letting you go; and then they let the women go. Now, that went on so long that the government felt that they were unable to cope. It was [then] that, to the shame of the British government, they set the example to authorities all over the world of feeding sane, resisting human beings by force. There may be doctors in this meeting: if so, they know it is one thing to feed by force an insane person; but it is quite another thing to feed a sane, resisting human being who resists with every nerve and with every fibre of her body the indignity and the outrage of forcible feeding. Now, that was done in England, and the government thought they had crushed us. But they found that it did not quell the agitation, that more and more women came in and even passed that terrible ordeal, and they were obliged to let them go. Then came the legislation - the "Cat and Mouse Act". The home secretary said: "Give me the power to let these women go when they are at death's door, and leave them at liberty under license until they have recovered their health again and then bring them back." It was passed to repress the agitation, to make the women yield - because that is what it has really come to, ladies and gentlemen. It has come to a battle between the women and the government as to who shall yield first, whether they will yield and give us the vote, or whether we will give up our agitation. Well, they little know what women are. Women are very slow to rouse, but once they are aroused, once they are determined, nothing on earth and nothing in heaven will make women give way; it is impossible. And so this "Cat and Mouse Act" which is being used against women today has failed. There are women lying at death's door, recovering enough strength to undergo operations who have not given in and won't give in, and who will be prepared, as soon as they get up from their sick beds, to go on as before. There are women who are being carried from their sick beds on stretchers into meetings. They are too weak to speak, but they go amongst their fellow workers just to show that their spirits are unquenched, and that their spirit is alive, and they mean to go on as long as life lasts. Now, I want to say to you who think women cannot succeed, we have brought the government of England to this position, that it has to face this alternative: either women are to be killed or women are to have the vote. I ask American men in this meeting, what would you say if in your state you were faced with that alternative, that you must either kill them or give them their citizenship? Well, there is only one answer to that alternative, there is only one way out - you must give those women the vote. You won your freedom in America when you had the revolution, by bloodshed, by sacrificing human life. You won the civil war by the sacrifice of human life when you decided to emancipate the negro. You have left it to women in your land, the men of all civilised countries have left it to women, to work out their own salvation. That is the way in which we women of England are doing. Human life for us is sacred, but we say if any life is to be sacrificed it shall be ours; we won't do it ourselves, but we will put the enemy in the position where they will have to choose between giving us freedom or giving us death. So here am I. I come in the intervals of prison appearance. I come after having been four times imprisoned under the "Cat and Mouse Act", probably going back to be rearrested as soon as I set my foot on British soil. I come to ask you to help to win this fight. If we win it, this hardest of all fights, then, to be sure, in the future it is going to be made easier for women all over the world to win their fight when their time comes.

20. Assume you have a Java Interface with a method has this signature:

public double min(double... grades);

Write the implementation of this method so that it returns the smallest of the grades. Show example on calling the method when you are done with the implementation.

COMPUTER SCIENCE- FLOATING POINT REPRESENTATION:

Hello, I completed a program for floating point representation (it can add and multiply floating point values in IEEE format). I already completed it, but I came back with 3 small errors. Can someone please fix them? I posted them at the bottom, here is the code:

__________________________________________________________________________________________________________________________________

fp.java:

// fp class
public class fp {

   // add function
public int add(int a, int b) {
FPNumber fa = new FPNumber(a);
FPNumber fb = new FPNumber(b);
FPNumber result = new FPNumber(0);

//***************************************************************************************************
// addition- handle exceptions

if (fa.isNaN() || fb.isNaN()) {
return (fa.isNaN() ? fa : fb).asInt();
}

if (fa.isZero()) {
return fb.asInt();
} else if (fb.isZero()) {
return fa.asInt();
}

if (fa.isInfinity() && fb.isInfinity()) {
if (fa.s() == fb.s()) {
return fa.asInt();
} else {
result.setE(255);
result.setF(1);
return fa.asInt();
}
}

if (fa.isInfinity()) {
return fa.asInt();
} else if (fb.isInfinity()) {
return fb.asInt();
}

//***************************************************************************************************
// addition- sort numbers

FPNumber fa2 = new FPNumber(a);
FPNumber fb2 = new FPNumber(b);

if (fa._e != fb._e) {
fa2 = (fa.e() > fb.e()) ? fa : fb;
fb2 = (fa.e() < fb.e()) ? fa : fb;
} else {
fa2 = (fa.f() > fb.f()) ? fa : fb;
fb2 = (fa.f() < fb.f()) ? fa : fb;
}

//***************************************************************************************************
// addition- align exponents
if (fa2.e() != fb2.e()) {
int shift = fa2._e - fb2._e;
// if the difference between A-B's exponent > 24, return A's value
if (shift > 24) {
return fa2.asInt();
}

long temp = fb2._f >> shift;

fb2.setE(fa2._e);
fb2.setF(temp);

}

//***************************************************************************************************
// addition- add or subtract
long mantissaMod;

// if Asign = Bsign, we add the mantissas
// if Asign ≠ Bsign, we subtract B from A
if (fa2.s() == fb2.s()) {
mantissaMod = fa2.f() + fb2.f();
} else {
mantissaMod = fa2.f() - fb2.f();

if (mantissaMod == 0) {
fa2.setE(0);
fa2.setF(0);

return fa2.asInt();
}
}

result.setS(fa2._s);
//***************************************************************************************************
// addition- normalize
do {
if (((1 << 26) & mantissaMod) != 0) {
mantissaMod >>= 1;
fa2._e++;
}

if (fa2._e >= 255) {
result.setE(255);
result.setF(0);
return result.asInt();
}

while (((1 << 25) & mantissaMod) == 0) {
mantissaMod <<= 1;
fa2._e--;

if (fa2._e <= 0) {
result.setF(mantissaMod >> 1);
result.setE(0);
return result.asInt();
}
}

long low2bit = mantissaMod & 3;
if (low2bit != 0) {
mantissaMod += 4;
}

} while (((1 << 25) & mantissaMod) == 0);

result.setF(mantissaMod);
result.setE(fa2._e);

return result.asInt();
}

//***************************************************************************************************

// multiply function
public int mul(int a, int b){
    FPNumber fa = new FPNumber(a);
    FPNumber fb = new FPNumber(b);
    FPNumber result = new FPNumber(0);

//***************************************************************************************************
// multiply- handle exceptions
if (fa.isNaN() || fb.isNaN()) {
return (fa.isNaN() ? fa : fb).asInt();
}

if(fa.isZero() && fb.isInfinity()){
    result.setE(255);
    result.setF(1);
    return result.asInt();
} else if(fb.isZero() && fa.isInfinity()){
    result.setE(255);
    result.setF(1);
    return result.asInt();
}

result.setS((fa.s() != fb.s()) ? -1 : 1);

if(fa.isZero() || fb.isZero()){
    return result.asInt();
}

if(fa.isInfinity() || fb.isInfinity()){
result.setE(255);
return result.asInt();
}

//***************************************************************************************************
// multiply- add the exponents

// temp exponent value
int temp_e = fa.e() + fb.e() - 127;

if(temp_e > 254) {
result.setE(255);
return result.asInt();
}else if(temp_e < 0) {
return result.asInt();
}
//***************************************************************************************************
// multiply- muliply mantissas

long mantissaMod = fa.f() * fb.f();
mantissaMod >>= 26;
temp_e+=1;

//***************************************************************************************************
// multiplication- normalize

do {
if (((1 << 26) & mantissaMod) != 0) {
mantissaMod >>= 1;
temp_e++;
}
if (temp_e >= 255) {
result.setE(255);
result.setF(0);
return result.asInt();
}

while (((1 << 25) & mantissaMod) == 0) {
mantissaMod <<= 1;
temp_e--;

if (temp_e <= 0) {
result.setF(mantissaMod >> 1);
result.setE(0);

return result.asInt();
}
}

long low2bit = mantissaMod & 3;
if (low2bit != 0) {
mantissaMod += 4;
}

} while (((1 << 25) & mantissaMod) == 0);

result.setF(mantissaMod);
result.setE(temp_e);

return result.asInt();
}

//***************************************************************************************************

// driver class
public static void main(String[] args) {

fp m = new fp();

//***************************************************************************************************
// TESTING THAT LED TO ERRORS

// ERROR 1: add same pos and neg number, result zero (EXPECTED 0, GOT -259.25)

int v129_625 = 0x4301A000; // 129.625
int v_129625 = 0xC301A000; // -129.625

System.out.println(Float.intBitsToFloat(m.add(v129_625, v_129625)) + " should be 0");

// ERROR 2: add plus and minus infinity (EXPECTED NaN, GOT minus infinity)

int vINF = 0x7F800000;
int _vINF = 0xFF800000;

System.out.println(Float.intBitsToFloat(m.add(vINF, _vINF)) + " should be NaN");

// ERROR 3: mul infinity and zero (EXPECTED NaN, GOT zero)

int zero = 0x00000000;

System.out.println(Float.intBitsToFloat(m.add(vINF, zero)) + " should be NaN");

}

}

____________________________________________________________________________________________________

FPNumber.java

public class FPNumber{

   int _s, _e;
   long _f;

   public FPNumber(int a){
       _s = (((a >> 31) & 1) == 1) ? -1 : 1;
       _e = (a >> 23) & 0xFF;
       _f = a & 0x7FFFFF;
   if (_e != 0 && _e != 255){
       _f |= 0x0800000;
   }
       _f <<= 2;
   }

// setters and getters
   public int s(){
       return _s;
   }

   public int e(){
   return _e;
   }

   public long f(){
   return _f;
   }

   public void setS(int val){
   _s = val;
   }

   public void setE(int val){
   _e = val;
   }

   public void setF(long val){
   _f = val;
   }

   public boolean isNaN(){
   return _e == 255 && _f > 0;
   }

   public boolean isInfinity(){
   return _e == 5 && _f == 0;
   }

   public boolean isZero(){
   return _e == 0 && _f == 0;
   }

   public int asInt(){
   return ((_s == -1) ? 0x80000000 : 0) | (_e << 23) | (((int) _f >> 2) & 0x07FFFFF);
   }

}

Consider that a 1.35 wt% C- 98.65 wt% Fe alloy. Determine the weight fraction of the following.

(a) Proeutectoid Ferrite:
(b) Proeutectoid Cementite:

(c) Pearlite:
(d) Ferrite in Pearlite:

What is your view on this student's response from the example on school lunches? Please see below.

The example involves a public school cafeteria serving lunch. Some students pay full price for their food, but others receive lunch for a reduced price or for free under the federal National School Lunch Program. For simplicity's sake, let's assume the school cafeteria meets all nutritional requirements to qualify for NSLP - all it needs to do now is serve the lunches. The grant is expenditure driven - when the school district proves the reduced price and free meals have been provided, the federal government owes it a grant payment. (Again, we'll ignore the part of the program that involves school districts receiving free food products from the USDA to use in the meals.)

Student's Response: The school and student are conducting a nonexchange transaction when the school provides a lunch valued at X for free to the student. I base this on the GASB definitions of the two types of transactions. Exchange transactions are those in which each party receives and gives up essentially equal. Nonexchange transactions are those in which a government gives or receives value without directly receiving or giving equal value in exchange. The student receives a meal, so the school (government) provided value. However, the school did not directly receive any value from the student.

Gloria Williams, a well-respected tenth-grade social studies teacher, has taught at Johnson High School for over fifteen years. Her formal evaluations were quite good under the previous administration. She was informally evaluated each year during her fifteen-year tenure. The new principal, Bob Mason, who has held his position for only two years, recommended dismissal for incompetency based on two informal assessments of Williams’s performance.

Discussion Questions

1. What are the chances that Williams may be dismissed for incompetency?
2. Is there sufficient evidence to sustain such a charge? Why or Why not?
3. Ideally, what process should be used to successfully remove a teacher for incompetence? Outline the process.
4. Based on information provided in this case, has Gloria Williams been treated fairly? Why or why not?
5. How would the court likely rule in this case? Provide a rationale for your response.
6. What are the administrative implications of this case?

Bunnell Corporation is a manufacturer that uses job-order costing. On January 1, the company’s inventory balances were as follows:

The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the company’s predetermined overhead rate of $16.25 per direct labor-hour was based on a cost formula that estimated $650,000 of total manufacturing overhead for an estimated activity level of 40,000 direct labor-hours. The following transactions were recorded for the year:

1. Raw materials were purchased on account, $510,000.
2. Raw materials used in production, $480,000. All of of the raw materials were used as direct materials.
3. The following costs were accrued for employee services: direct labor, $600,000; indirect labor, $150,000; selling and administrative salaries, $240,000.
4. Incurred various selling and administrative expenses (e.g., advertising, sales travel costs, and finished goods warehousing), $367,000.
5. Incurred various manufacturing overhead costs (e.g., depreciation, insurance, and utilities), $500,000.
6. Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor-hours on all jobs during the year.
7. Jobs costing $1,680,000 to manufacture according to their job cost sheets were completed during the year.
8. Jobs were sold on account to customers during the year for a total of $2,800,000. The jobs cost $1,690,000 to manufacture according to their job cost sheets.

   TRANSACTION	GENERAL JOURNAL	DEBIT	CREDIT

You offer Donny the choice between two bundles of Coffee (C) and Muffins (M). The

options are(C,M) = (6, 4)and(C,M) = (8, 2), and Donny indicates he prefers the second option.

(a) Write a utility function for Donny that is consistent with his choice.

Suppose you offer him a third option of(C,M) = (7, 6)in addition to the original two, and that Donny indicates he prefers this third option to the first two.

(b) Write a utility function for Donny that is consistent with his choice. It is possible it may be

the same as your answer from part (a).

Bonita Company sells 8% bonds having a maturity value of $1,420,000 for $1,312,340. The bonds are dated January 1, 2020, and mature January 1, 2025. Interest is payable annually on January 1.

Determine the effective-interest rate. (Round answer to 0 decimal places, e.g. 18%.)

eTextbook and Media

Set up a schedule of interest expense and discount amortization under the effective-interest method. (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 38,548.)

Scenario

Sam is an eighth grader who is not finishing his work due to his off-task behaviors. According to his records, this has been an ongoing problem since third grade. His grades have become progressively worse this year. His academic grade in his social studies class (and in most of his other classes) is at 65 percent because assignments are rarely completed or are done haphazardly. When Sam does start an assignment, he often rushes through it, making a number of errors and overlooking information. His teacher reports the following types of off-task behaviors: reading books and magazines, drawing and doodling, daydreaming, and talking to friends and neighbors. These behaviors occur most often during independent work times and rarely during large group or whole class activities. Having reviewed Sam’s completed assignments and his class participation in group activities, Sam’s social studies teacher believes he is capable of doing grade-level work and has decided that Sam will achieve the following goals within six weeks:

• Increase the number of independent assignments completed

• Earn 80 percent or higher on all completed assignments Possible Strategies

• Specific Praise

• Criterion-Specific Rewards

• Choice-Making

! Assignment

1.Read the STAR Sheets on the possible strategies listed above.

2.Write a summary of each strategy, including its purpose.

3.Describe why each strategy might be used to help Sam meet one or more of his goals.