People have done some amazing things to get or keep money! Think of a potential or real issue of an ethical dilemma in compensation. Define the issue and think about what you did or might do under similar circumstances. What would an HR professional and company need to do to avoid or put systems in place to guard against this type of problem, especially with pay for performance plans.  

At January 1, 2020, the credit balance of Whispering Winds Corp.’s Allowance for Doubtful Accounts was $401,000. During 2020, the bad debt expense entry was based on a percentage of net credit sales. Net sales for 2020 were $80 million, of which 90% were on account. Based on the information available at the time, the 2020 bad debt expense was estimated to be 0.75% of net credit sales. During 2020, uncollectible receivables amounting to $508,500 were written off against the allowance for doubtful accounts. The company has estimated that at December 31, 2020, based on a review of the aged accounts receivable, the allowance for doubtful accounts would be properly measured at $530,500.

Prepare a schedule calculating the balance in Whispering Winds Corp.’s Allowance for Doubtful Accounts at December 31, 2020.

Prepare any necessary journal entry at year end to adjust the allowance for doubtful accounts to the required balance. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

do you believe that geographical region, occupation, and role in your occupation make a difference in how you handle conflict? Why?

A. What is the difference between formal and informal groups? Give an example of each.

B. There are at least 7 ways group cohesiveness can be increased. Pick three and describe them.

C. What is social loafing, and why does it occur (name at least two possible causes) ?

Our text tells us that the behavior of group members is shaped by the workgroups, which " help explain individual behaviors as well as the performance of the group." ( Robbins & Judge, p.139) There are several defining group properties including roles, norms, status, size, cohesiveness, and diversity. Pick three and give a brief explanation of how each might affects the workgroup positively and/or negatively.

Motivation is one of the major areas of interest in organizational behavior (OB). Properly motivating a workforce can lead to gains in productivity, innovation, and employee retention. There are three key elements of motivation. Please describe them.

In Python Complete the oddNumbers() functions to take an int (as a parameter). Return a list of all of the odd numbers between 1 and one less than the parameter. Also, complete the evenNumbers() functions to take an int (as a parameter). Return a list of all of the even numbers between 2 and one less than the parameter.

a)Write brief notes on how much air pressure is required to start any marine diesel main engine; how many times should the air reservoir be able to start. The conditions must be clearly stated.

b) What are the main causes of over pressurizing an air reservoir and what are the safety measures put in place?

c) What are the possible causes of an air compressor running for long periods to fill air reservoir
on time?

1. Create a Python module that reads Linux_syslog_ip_parser.py that reads syslog file and parses the IPV4 addresses and stores the result into a csv file. Your module should contain the following functions:

a. linux_logfile_reader(filename) function that reads the syslog file and returns all IPV4 addresses

b. count_ipfrequency(ip_list) function that accepts the list of IPV4 addresses retuned by linux_logfile_reader function and returns a dictionary list with ip:frequency pair.

c. Writeto_csv_file(ip_frequency) function that accepts a dictionary list containing ip:frequency pair returned from count_ipfrequeny function and stores the IpV4 addresses with its frequency value into a ‘ipv4.csv’ file.

i. Which internal IP address is the most frequency found in the ‘syslog’ file ( hint: internal ip addresses start with either 10, 172, or 192)

ii. Which external Ip address is the most frequently found in the ‘syslog’ file

Example From File.

83.149.9.216 - - [17/May/2015:10:05:03 +0000] "GET /presentations/logstash-monitorama-2013/images/kibana-search.png HTTP/1.1" 200 203023 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:43 +0000] "GET /presentations/logstash-monitorama-2013/images/kibana-dashboard3.png HTTP/1.1" 200 171717 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:47 +0000] "GET /presentations/logstash-monitorama-2013/plugin/highlight/highlight.js HTTP/1.1" 200 26185 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:12 +0000] "GET /presentations/logstash-monitorama-2013/plugin/zoom-js/zoom.js HTTP/1.1" 200 7697 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:07 +0000] "GET /presentations/logstash-monitorama-2013/plugin/notes/notes.js HTTP/1.1" 200 2892 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:34 +0000] "GET /presentations/logstash-monitorama-2013/images/sad-medic.png HTTP/1.1" 200 430406 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:57 +0000] "GET /presentations/logstash-monitorama-2013/css/fonts/Roboto-Bold.ttf HTTP/1.1" 200 38720 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:50 +0000] "GET /presentations/logstash-monitorama-2013/css/fonts/Roboto-Regular.ttf HTTP/1.1" 200 41820 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:24 +0000] "GET /presentations/logstash-monitorama-2013/images/frontend-response-codes.png HTTP/1.1" 200 52878 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:50 +0000] "GET /presentations/logstash-monitorama-2013/images/kibana-dashboard.png HTTP/1.1" 200 321631 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:46 +0000] "GET /presentations/logstash-monitorama-2013/images/Dreamhost_logo.svg HTTP/1.1" 200 2126 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:11 +0000] "GET /presentations/logstash-monitorama-2013/images/kibana-dashboard2.png HTTP/1.1" 200 394967 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:19 +0000] "GET /presentations/logstash-monitorama-2013/images/apache-icon.gif HTTP/1.1" 200 8095 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:33 +0000] "GET /presentations/logstash-monitorama-2013/images/nagios-sms5.png HTTP/1.1" 200 78075 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:00 +0000] "GET /presentations/logstash-monitorama-2013/images/redis.png HTTP/1.1" 200 25230 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:25 +0000] "GET /presentations/logstash-monitorama-2013/images/elasticsearch.png HTTP/1.1" 200 8026 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:59 +0000] "GET /presentations/logstash-monitorama-2013/images/logstashbook.png HTTP/1.1" 200 54662 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:30 +0000] "GET /presentations/logstash-monitorama-2013/images/github-contributions.png HTTP/1.1" 200 34245 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:53 +0000] "GET /presentations/logstash-monitorama-2013/css/print/paper.css HTTP/1.1" 200 4254 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:24 +0000] "GET /presentations/logstash-monitorama-2013/images/1983_delorean_dmc-12-pic-38289.jpeg HTTP/1.1" 200 220562 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:54 +0000] "GET /presentations/logstash-monitorama-2013/images/simple-inputs-filters-outputs.jpg HTTP/1.1" 200 1168622 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:33 +0000] "GET /presentations/logstash-monitorama-2013/images/tiered-outputs-to-inputs.jpg HTTP/1.1" 200 1079983 "http://semicomplete.com/presentations/logstash-monitorama-2013/" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
83.149.9.216 - - [17/May/2015:10:05:56 +0000] "GET /favicon.ico HTTP/1.1" 200 3638 "-" "Mozilla/5.0 (Macintosh; Intel Mac OS X 10_9_1) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/32.0.1700.77 Safari/537.36"
24.236.252.67 - - [17/May/2015:10:05:40 +0000] "GET /favicon.ico HTTP/1.1" 200 3638 "-" "Mozilla/5.0 (X11; Ubuntu; Linux x86_64; rv:26.0) Gecko/20100101 Firefox/26.0"

The one year interest rates in Australia and US are 3% and 1%, respectively. The current spot rate is $0.75/AUD. (Show calculation and steps)

a. What should the one year forward rate be (if IRP holds).

b. If the forward rate is $0.70/AUD is there an arbitrage? If so, how can an arbitrageur incorporate a cashless (i.e. not use any of her current cash) arbitrage? Hint: She will need to borrow in the US or Australia at the current rates. Assume that she will use an amount of 1,000,000 USD or AUD (you must choose the right one…)

When a Body Meets a Body

What a day! A traveling couple has stopped overnight at this airport hotel to break up 27 hours of travel from almost around the world. It is already late, almost 11:00 pm when they finally get to their room. What’s that noise? A party in the room across the hall. After giving the partygoers an additional hour to finish up, the distraught guest calls the desk. No answer after some 10 rings. Every 10 minutes the caller rings the desk because the party has grown louder and louder and it is now well past 1 am. No answer. No answer. No answer. More than 2 hours after arriving, the man puts on his clothing and walks down to the lobby. The lobby is pitch dark except for emergency lighting. “Wow, something has happened. Oh Gosh! There’s a body on the sofa!” The guest is startled even more when the night auditor jumps up from the sofa and his deep sleep, mumbling something about; “sorry I must have fallen asleep.”

Questions:

1. Was there a management failure here? If so, what?

2. What is the hotel’s immediate response (or action) to the incident?

3. What further, long-run action should management take? If any?

Improving Decision Making: Making the Rent vs. Buy Decision for Hardware and Software

This project provides an opportunity for you to help a real-world make a decision about whether to rent or buy new technology. You’ll use spreadsheet software to compare the total three-year cost of licensing and maintaining new manufacturing software or renting the software from an application service provider.

Dirt Bikes would like to implement new production planning, quality control, and scheduling software for use by 25 members of its manufacturing staff. Management is trying to determine whether to purchase the software from a commercial vendor along with any hardware required to run the software, or to use a hosted software solution from an application service provider. (The hosted software runs on the ASP’s computer.) You have been asked to help management with the rent-versus-buy decision by calculating the total cost of each option over a three-year period.

The costs of purchasing the software (actually for purchasing a license from the vendor to use its software package) include the initial purchase price of the software (licensing fee of $100,000 paid in the first year), the cost of implementing and customizing the software in the first year ($20,000), one new server to run the software (a first-year purchase of $4,000), one information systems specialist devoting half or his or her time to supporting the software ($55,000 in full-time annual salary and benefits with a 3% annual salary increase each year after the first year), user training in the first year ($10,000), and the cost of annual software upgrades ($5,000).

The cost of renting hosted software are the rental fees ($2,500 annually per user), implementation and customization costs ($12,000 in the first year), and training ($10,000 in the first year).

Use your spreadsheet software to calculate the total cost of renting or purchasing this software over a three-year period. Identify the lowest price alternative that meets Dirt Bike’s requirements.

What other factors should Dirt Bikes consider besides costs in determining whether to rent or buy the software?

Please Use Excel to solve this problem.. Please list the steps used in your solution.

Ronaldo Company has not yet prepared the statement of cash flows. The Balance sheet as of December 31, 2018 and January 1, 2018 and the additional information regarding the statement of income and retained earnings for the year are presented below.

Ronaldo Company

Comparative Balance Sheet

(Dollars in Millions)

Assets                                                                  12/31/2018                                   1/1/2018    

Current Assets:

            Cash                                                                $   98                                     $ 158

            Account Receivables                                      1,290                                      1,160

            Inventory                                                        1,320                                     1,230

Total Current Assets                                                   2,708                                       2,548

Property, Plant, and Equipment                     3,030                           2,932

Less Accumulated Depreciation                     1,530                          1,282

Net Property, Plant, and Equipment                             1,500                                      1,650

Total Assets                                                              $4,208                                 $4,198

Liability and Equity

Current Liability:

            Account payable                                             $500                                           $310

            Accrued Liability                                              380                                             330

            Income tax payable                                            152                                             140

Total current Liability                                                $1,032                                         $780

Bonds payable                                                                  900                                         1,240

Total Liability                                                               1,932                                         2,020

Stockholders’ Equity:

            Common Stock                                                     322                                            322

            Retained earnings                                              1,954                                          1,856

Total Stockholders’ Equity                                             2,276                                         2,178

Total Liability and Stockholders’ Equity                      $4,208                                      $4,208

Ronaldo Income statement ((Dollars in Millions)

Net Income                                                     $7,200

Cost of goods sold                                          5,100

Gross Margin                                                  2,100

Selling and administrative Expenses              1,750

Net Operating Income                                        350

Nonoperation items:

            Gain on sale of Equipment                        6

Income before Taxes                                            356

Income tax                                                            126

Net Income                                                        $ 230

Ronaldo also provided the following information:

1. The company sold equipment that had an original cost of $26 million and accumulated depreciation of $16 million. The cash proceeds from the sale were $16 million. The gain on the sale was $6 million
2. The company did not issue any bonds during the year.
3. The company paid a cash dividend during the year
4. The company did not complete any common stock transactions during the year

Required:

1. Prepare a statement of cash flows for the year using the indirect method
2. Compute Ronaldo’s free cash flow
3. Assume that Ronaldo has sales of $7,600, Net income of $230, and net cash provided by operating activities of $300 in the prior year. Prepare a memo that summarizes your interpretations of Ronaldo’s financial performance
4. Use the analysis of Ronaldo Company to illustrate how information in the balance sheet and the statement of cash flows helps the users of the financial statements.

ANSWER PART 3 AND 4