This question comprises four parts. Each part covers the topic of revenue recognition and is independent of each other part. Answer all questions to all four parts.

PART A:

The Royal Horseshoe Yacht Club (RHYC) is an association of members that offers a number of services including community and friendship among members, sailing courses for its members, meals in its upscale restaurant, moorage for boats at its home port of Horseshoe Bay, and moorage at outstations which are port facilities outside of Horseshoe Bay. Access to the club facilities, including the club restaurant, is available to members only.

RHYC is a highly sought-after yacht club and, therefore, few members quit once accepted into membership, resulting in members remaining in the club for an average of 25 years. RHYC follows IFRS and has a December 31 year end. To fund the services it provides, the club charges several fees as follows:

1. A one-time initiation fee of $50,000. This fee is non-refundable and is valid for as long as the member continues to be a member in good standing.

2. An annual membership fee of $10,000 due on January 1 each year, which is valid for the calendar year. This annual membership fee gives each member full access to the use of all of the club’s facilities. In addition, under the annual membership fee, a member will receive a credit of $2,400 towards restaurant meals in its upscale restaurant. This credit of $2,400 is a reasonable indication of the fair value of the meals for each year for a member.

3. Fees for moorage at the home port of Horseshoe Bay is based upon market rates according to the size of the boat. Fees for moorage at outstation facilities outside of Horseshoe Bay, however, are included in the annual membership fee.

4. Fees for sailing courses that are periodically offered to members vary with each course.

Required: (Be specific in your answers)

1. Explain how and when RHYC should recognize and revenue from the $50,000 one-time initiation fee using IFRS standards.

2. Explain how and when RHYC should recognize revenue from the $10,000 annual membership fee using IFRS standards.

3. Explain how and when RHYC should recognize revenue from the sailing courses and the moorage services at Horseshoe Bay using IFRS standards.

According to this article answer the following questions

A former Amazon manager alleges that her supervisor made her scour the social media accounts of applicants to determine their race and gender, and then fired her when she complained. Lisa McCarrick filed a lawsuit against an Amazon unit on Monday in the Superior Court of California, Alameda County, claiming retaliation, wrongful termination, failure to prevent discrimination and violation of the state's labor code. The 38-year-old, who lives in Rocklin, about 20 miles northeast of Sacramento, is also suing for violation of the state's Equal Pay Act, alleging that she made significantly less than her male colleagues although they were doing similar work. McCarrick joined Amazon as a loss prevention manager in July 2018 and was promoted to a regional manager five months later, the suit says. After her promotion, her supervisor instructed McCarrick to go through the social media profiles of job candidates "for the purpose of ascertaining race/ethnicity and gender," according to the lawsuit. McCarrick knew that Amazon had been criticized in the past for a lack of diversity in the workplace and thought what she was being asked to do was unlawful, according to the lawsuit. In September, she submitted a written complaint raising her concerns about being told to scour applicants' social media accounts and also the pay disparity between herself and her male coworkers. Two months later, in November, she was called into a meeting with human resources and the director of loss prevention informing her that she was fired. "During the meeting in which she was informed of her termination, it was communicated to her that her direct supervisor had admitted to utilizing social media accounts for the purpose of ascertaining race and ethnicity," the suit states. "Plaintiff's protected complaints of race/ethnicity discrimination were substantial motivating reasons for the decision to terminate her employment." The loss prevention director also told McCarrick during the meeting that her male colleagues do make more than her but "that happens all the time at Amazon," according to the lawsuit. The lawsuit claims that throughout McCarrick's employment with Amazon she always received positive performance evaluations but she was told that the reason for her termination was due to "not meeting expectations." McCarrick is seeking damages. An Amazon spokesperson said in a statement Thursday that McCarrick's claims are inaccurate. “At our core, we fundamentally believe that diversity, inclusion, equality, and equal pay for equal work are not just good for our teams and our business, it's just simply right," the statement read. "While we cannot comment on the specifics of this ongoing legal proceeding, Ms. McCarrick's allegations are just not accurate.”

1) Does this case bring about issues or Corporate Social Responsibility? How? Why?

A 3.10 g bullet moving at 270 m/s enters and stops in an initially stationary 2.30 kg wooden block on a horizontal frictionless surface.

a) What's the speed of the bullet/ block combination?

b) What fraction of the bullet's kinetic energy was lost in this perfectly inelastic collision?

c)How much work was done in stopping the bullet?

Prove that in any nonempty set of n numbers, there is one number whose value is at least the average of the n numbers.

Adam is turning 40 years old today and plans to retire on his 65th birthday. He starts making annual deposits ( starting on the day of his 40th birthday) into an account that pays 15% compunded quarterly. He plans to withdraw $10,000 quarterly from the account starting on his 65th birthday unitil his 75th birthday (inclusive). Note that the lst deposit is made at the same time as the first withdrawal.

what is the effective interest rate for deposits?

WHat is the present worth (now) of withdrawals?

WHat is the amount of the deposits

please read the article 'Exley Chemical Company' and write a summary of the article.

Trucking companies no longer merely carry goods from one place to another. Some also provide supply chain management services to their customers and help them manage their information. In this project you�ll use the Web to research and evaluate two of these business services. Investigate the Web sites of two companies, J. B. Hunt and Schneider Logistics, to see how these companies� services can be used for supply chain management. Using the information found in those sites as well as your own outside reasearch, create a 2-3 page essay in which you answer the following questions: What supply chain processes can each of these companies support for their clients? How can customers use the Web site of each company to help them with supply chain management? Compare the supply chain management services provided by these companies. Which company would you select to help your firm manage its supply chain? Why?

note Your essay should be 2-3 pages in length and fully explore all of the following items described above. Include at least 2 outside citations (not including your text) and use proper APA formatting.

Cieslinski Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study: Cieslinski Corporation Tech Support Department Data Inputs Resource Data: Number of employees 12 Average salary per employee $ 43,200 Weeks of employment per year 50 Minutes available per week (40 hours × 60 minutes) 2,400 Practical capacity percentage 80 % Activity Data: Routing Calls Resolving Problems Preparing Change Orders Minutes per unit of the activity 20 26 46 Cost Object Data: Customer G Customer H Customer I Number of calls routed 27 23 7 Number of problems resolved 16 9 9 Number of change orders prepared 0 1 0 On the Customer Cost Analysis report in time-driven activity-based costing, the total cost assigned to Customer I would be closest to: Multiple Choice $168.30 $105.30 $63.00 $0.00

A steam power plant working on a simple ideal Rankine cycle between the pressure limits 85 atm and 40 kN/m. The temperature of the steam at the turbine inlet 655. The mass flow rate of steam through the cycle is 52 kes show the cycle on a T-S diagram with respect to the saturation lines and determine:

1)

Show the cycle on a block diagram and a TS diagram with respect to saturation lines

2) The turbine inlet temperature.

3)

The rate heat input in the boiler and the rate of heat output in the condenser 4) The rate of power

5) The thermal efficiency of the turbine

6) the thermal efficiency of the cycle

Students will be required to write a six page, APA formatted term paper investigating their own development from a biological, cognitive, and psychosocial perspective. The paper must include an APA formatted title and reference page, which is not included in the six page minimum requirement. Students are expected to examine their development from birth until their current age. A minimum of six scholarly sources must be included to support the theories used to explain a student’s development.

Suggested questions to consider answering throughout the paper (you certainly do not have to answer all of these):

Biological:  Your mother’s pregnancy with you, genetic influences (what physical or personality traits do you believe you inherited from your parents?), nutrition, immunizations, brain development, physical activities, puberty/sexual maturation, illnesses, motor skills (fine and gross), sensory development, learning disabilities

Cognitive: Your development through Piaget’s stages, language development, Vygotsky’s theory, early educational experiences, memory development

Psychosocial: Emotional development, attachment to caregivers as infant, play, gender development, moral development, peer groups/peer pressure, relationships with parents as older child, drug use

CLASS : AVIATION

in one (1) to two (2) pages, review a Law that Congress has mandated the FAA to be implemented, that has yet to considered or implemented by the FAA.  You are welcome to use any Law. Further, very briefly describe what if anything you believe congress can or should do about Laws that are promulgated, but not implemented by the FAA.

THANK YOU!!

In Python:

A hospital administrator wished to study the relation between patient satisfaction and patient’s age (years), severity of illness (an index), and anxiety level (an index). The administrator randomly selected 46 patients and collected the data, where larger values are associated with more satisfaction, increased severity of illness, and more anxiety.

(a) Plot satisfaction against severity of illness for young patients (less than 40 years old). Describe the relationship briefly: direct or inverse; linear or curved; strong, moderate, or weak.

(b) Plot satisfaction against the anxiety level for both young and old patients. Do you think anxiety predicts patients satisfaction? Explain!

Data:

satis age severity anxiety
48 50 51 2.3
57 36 46 2.3
66 40 48 2.2
70 41 44 1.8
89 28 43 1.8
36 49 54 2.9
46 42 50 2.2
54 45 48 2.4
26 52 62 2.9
77 29 50 2.1
89 29 48 2.4
67 43 53 2.4
47 38 55 2.2
51 34 51 2.3
57 53 54 2.2
66 36 49 2.0
79 33 56 2.5
88 29 46 1.9
60 33 49 2.1
49 55 51 2.4
77 29 52 2.3
52 44 58 2.9
60 43 50 2.3
86 23 41 1.8
43 47 53 2.5
34 55 54 2.5
63 25 49 2.0
72 32 46 2.6
57 32 52 2.4
55 42 51 2.7
59 33 42 2.0
83 36 49 1.8
76 31 47 2.0
47 40 48 2.2
36 53 57 2.8
80 34 49 2.2
82 29 48 2.5
64 30 51 2.4
37 47 60 2.4
42 47 50 2.6
66 43 53 2.3
83 22 51 2.0
37 44 51 2.6
68 45 51 2.2
59 37 53 2.1
92 28 46 1.8

Traumatic brain injury such as concussion results when the head undergoes a very large acceleration. Generally, an acceleration less than 800 m/s² lasting for any length of time will not cause injury, whereas an acceleration greater than 1000 m/s² lasting for at least 1 ms will cause injury. Suppose a small child rolls off a bed that is 0.39 m above the floor. If the floor is hardwood, the child's head is brought to rest in approximately 1.8 mm. If the floor is carpeted, this stopping distance is increased to about 1.1 cm. Calculate the magnitude and duration of the deceleration in both cases, to determine the risk of injury. Assume the child remains horizontal during the fall to the floor. Note that a more complicated fall could result in a head velocity greater or less than the speed you calculate.

Bluegill Company sells 15,000 units at $80 per unit. Fixed costs are $60,000, and income from operations is $300,000. Determine the following: Round the contribution margin ratio to two decimal places.