Peter Nimmer opened a veterinary business in Nashville, Tennessee, on August 1, 2017. On August 31, the balance sheet showed Cash $9,000, Accounts Receivable $1,700, Supplies $600, Equipment $6,000, Accounts Payable $3,600, and Owner’s Capital $13,700. During September, the following transactions occurred.

1. Paid $2,900 cash on accounts payable.
2. Purchased additional equipment for $2,100, paying $800 in cash and the balance on account.
3. Recognized revenue of $7,800, of which $2,500 is received in cash and the balance is due in October.
4. Withdrew $1,100 cash for personal use.
5. Paid salaries $1,700, rent for September $900, and advertising expense $450.
6. Incurred utilities expense for month on account $170.
7. Received $10,000 from Capital Bank (money borrowed on a note payable).

Instructions

1. (a) Prepare a tabular analysis of the September transactions beginning with August 31 balances. The column headings should be as follows: Cash 1 Accounts Receivable 1 Supplies 1 Equipment 5 Notes Payable 1 Accounts Payable 1 Owner’s Capital 2 Owner’s Drawings 1 Revenues 2 Expenses.
2. (b) Prepare an income statement, Owner Equity y Balance Sheet for September 30.

In December 2019, Bob Prescott, the controller for the Blue Ridge Mill, was considering the addition of new on-site long-wood woodyard. The addition would have two primary benefits: to eliminate the need to purchase short-wood from an outside supplier and create the opportunity to sell short-wood on the open market as a new market for Worldwide Paper Company (WPC). The new woodyard would allow the Blue Ridge Mill not only to reduce its operating costs but also to increase its revenues. The proposed woodyard will utilise new technology that allows tree-length logs, called long-wood, to be processed directly, whereas the current process required short-wood, which had to be purchased from the Shenandoah Mill.

This nearby mill, owned by a competitor, has excess capacity that allows it to produce more short-wood than it needs for its own pulp production. The excess is sold to several different mills, including the Blue Ridge Mill. Thus, adding the new long-wood equipment would mean that Prescott would no longer need to use the Shenandoah Mill as a short-wood supplier and that the Blue Ridge Mill would instead compete with the Shenandoah Mill by selling on the short-wood market. The question for Prescott was whether these expected benefits were enough to justify the $18m capital outlay plus the incremental investment in working capital over the six-year life of the investment.

Construction would start within a few months, and the investment outlay would be spent over two calendar years: $16m in 2020 and the remaining $2m in 2021. When the woodyard begins operating in 2021, it would significantly reduce the operating costs of the mill. These operating savings would come mostly from the difference in the cost of producing short-wood on-site versus buying it on the open market and were estimated to be $2m for 2021 and $3.5m per year thereafter.

Prescott also planned on taking advantage of the excess production capacity afforded by the new facility by selling short-wood on the open market as soon as possible. For 2021, he expected to show revenues of approximately $14m, as the facility came on-line and began to break into the new market. He expected shortwood sales to reach $20m in 2022 and continue at the $20m level through 2026. Prescott estimated that the cost of goods sold (before including depreciation expense) would be 75%.

In addition to the capital outlay of $18m, the increased revenues would necessitate higher levels of inventories and accounts receivable. Therefore the amount of working capital investment each year would equal 15% of incremental sales for the year. At the end of the life of the equipment, in 2026, all the net working capital on the books would be recoverable at cost fully. Taxes would be paid at a 30% rate, and the equipment depreciation is to be calculated on a straight-line basis over the six-year life to zero balance. However, the new equipment is estimated to have a salvage value (scrap value) of $3m at the end of its life. WPC’s accountants have told Prescott that depreciation charges could not begin until 2021, when all the $18m had been spent and the equipment is in service.

Prepare cash flow statement/s and compute the NPV and IRR of the proposed project. Comment on the feasibility of the project (（the cash flow involves 2020-2026, but exclude 15% hurdle rate in NPV calculation, want to know each year working capital how to calculate in cash flow statement )

Assume a scenario where the hackers gained access to information through malware on Point-of-Sale (POS) systems of more than million credit and debit card. The firewall had captured the first malware code and an alert was issued which was ignored. The hackers started downloading the collected data. The cyber criminals have hacked the system to gain credit and debit card information.

1. Explain in your own words what happened in the above discussed data breach. [5 Marks]

2. Identify and experience the type of attack experienced in the above scenario [2 Marks]

3. The stolen credentials alone are not enough to access the company’s POS devices. What other means can the hackers acquire to allow them to navigate the company’s network and deploy the malware. [3 Marks]

4. What would have hackers done for privilege escalation? [2 Marks]

5. The organization admitted that they ignored many alerts from their network security devices because of alert overload. If you are the organization’s Chief Technical Officer (CTO), what would you do to reduce the problem of alert overload? [3 Marks]

6. The security experts criticize the organization for failing to isolate sensitive sections of their networks from those more easily accessible to outsiders. As a CTO, please propose a feasible solution to segment and categorize your networks and resources. [5 Marks]

thank you for your assistance with a vertical analysis of statements of earnings

1. which of the following utilizes the time value of money?

a. payback

b. benefit cost ratio

c. npv

d. none of the above

2.which of the following methods assumes 0 is the net present value

a. payback

b. discounted payback

c.irr

d. none of the above

3. a company has determined tha the standard for materials is 20ft squared and 4$ per square foot. if a process produces 2000 units and uses 11ft squared per unit at 5$ per square foot, the materials quantity variance is

a. 8000 favorable

b. 8000 unfavorable

c. 18,000 unfavorable

d. none of the above

For each scenarios below "hr strategy: responding to a union organizing drive, assume that the union won and is now bargaining for a contract.

As an HR manager developing a strike contingency plan, what particular concerns should you have in each scenario?

ACME AUTO PARTS Acme Auto Parts is a small nonunion manufacturer of auto parts located in a small town in the South. The work is repetitive and routine. There are no particular skill or educational requirements for the production employees. Acme sells nearly all its parts to the Big Three automakers (Ford, General Motors, and Chrysler) according to the specifications they provide. The highly unionized Big Three have largely outsourced the manufacturing of parts. Many of their traditional parts suppliers have closed their unionized operations in Michigan and opened nonunion plants in the South and in Mexico. The Big Three, however, continue to face competitive cost pressures from the Japanese car companies and therefore are continually trying to wring cost concessions from their suppliers. The parts workers at various companies that are still represented by the United Auto Workers (UAW) face demands for concessions during every contract negotiation. The UAW is therefore trying to organize the nonunion parts factories. You have seen UAW organizers in town trying to contact Acme workers for the past few weeks. This morning you overheard two workers talking about the UAW. THE ZINNIA The Zinnia is a 300-room hotel in the central business district of a major Midwestern metropolitan area. This is a full-service hotel—a hotel providing a wide variety of services including food and beverage facilities and meeting rooms—that caters to individual business travelers, convention attendees, and local businesspeople who need meeting space. The Zinnia emphasizes outstanding service and amenities and is owned by a prominent local real estate magnate, Ms. Lucy Baldercash, who closely monitors the management and financial performance of her diversified properties. Many of this city’s major hotels are unionized, and the Zinnia’s wage rates are equal to the local union wage scale. You feel that while the Zinnia’s employee benefit package is modest compared to what the union has been able to extract from your unionized competitors, it is competitive with other low-skilled occupations in the area—and is particularly generous for the undocumented immigrants that you have quietly hired to fill the dishwashing and room cleaning positions. You also feel that your unionized competitors are saddled with myriad work rules that restrict flexibility. The local union organizes aggressively and isn’t afraid to have public marches and demonstrations in support of its goal of social justice. But you thought your workers were content, and you were astonished to learn this morning that Zinnia workers have been quietly signing authorization cards. You received notice from the NLRB that a petition was filed by the local hotel union requesting an election covering back-of-the-house workers (kitchen, laundry, and room cleaning employees—not front-of-the-house employees like bellhops, bartenders, and waitresses) and that this petition was supported by signed authorization cards from 40 percent of the workers. SCHOOL DISTRICT 273 School District 273 is a medium-sized public school district in a Northeastern state with a comprehensive bargaining law that includes teachers. The bargaining law allows strikes (except for police, firefighters, and prison guards) and also allows unions to be recognized through a card check recognition procedure if the employer does not object. Otherwise a representation election will be conducted when a petition is supported by 30 percent signed authorization cards. No employees in District 273 are represented by a union, though teachers in many neighboring districts are. District 273 receives 75 percent of its funding from the state based on a statewide per-student funding formula; the remainder comes from local property taxes and fees. To balance the state budget, school funding was reduced by 10 percent. School budgets are also being squeezed by rising health care costs. And teachers are frustrated by the state’s emphasis on standardized test scores; they feel they are losing control over educational standards and curriculum. A grassroots unionization effort started among some teachers at the district’s high school near the beginning of the school year. It is now the middle of the school year, and the leaders of this grassroots effort—which they are now calling the District 273 Teacher’s Association—claim to have signed authorization cards from 70 percent of the teachers, including large numbers at all the district’s schools. They have asked the school board to voluntarily recognize their union and schedule bargaining sessions to hear their concerns and negotiate a contract that preserves teachers’ input into the educational process. WOODVILLE HEALTHCARE Woodville HealthCare is a for-profit health care provider formed through the merger of several networks of physicians. It operates 50 managed care clinics and employs 400 doctors in the West. The merger has resulted in a Page 228major restructuring of operations. Several clinics have been closed, and a number of new operating guidelines have been implemented. Doctors are now required to see more patients; specialty medical procedures and nongeneric prescriptions must be approved by the medical authorization department; and expensive procedures can negatively affect a doctor’s salary. Some doctors contacted a national doctors’ union that is affiliated with one of the largest U.S. unions, and an organizing drive was launched. After a petition was filed with the NLRB, Woodville filed objections and argued that the doctors were supervisors and therefore excluded from the NLRA. The NLRB eventually ruled that 100 of the doctors had supervisory responsibilities, but that 300 were nonmanagerial doctors. Woodville then spent $300,000 (plus staff time) on an antiunion campaign leading up to last week’s election for the 300 nonmanagerial doctors. The election results were 142 voting in favor of the union, 128 against. This is a slim seven-vote margin, and you have until tomorrow to decide whether to appeal the results of the election by filing objections with the NLRB. Several days before the election, the union’s website reported salary figures for Woodville’s top executives that were grossly inflated. You have also investigated several allegations of inappropriate union campaigning on the day of the election but have uncovered only weak evidence. Your attorney predicts that there is a 20 percent chance an appeal would succeed.

Most of the first portion of our class explored the changes brought about by massive industrialization, urbanization, and immigration during the late nineteenth and early twentieth centuries. Which TWO of these three do you believe are the most important for understanding American history and why

(Operating System CSE)

Consider a file system in which a file can be deleted and its disk space reclaimed while links to that file still exist. What problems may occur if a new file is created in the same storage area or with the same absolute path name? How can these problems be avoided?2)Consider a file systemthat uses a modifiedcontiguous-allocation scheme with support for extents.A file is a collection of extents, with each extent corresponding to a contiguous set of blocks. A key issue in such systems is the degree of variability in the size of the extents. What are the advantages and disadvantages of the following schemes? a. All extents are of the same size, and the size is predetermined. b. Extents can be of any size and are allocated dynamically. c. Extents can be of a few fixed sizes, and these sizes are predetermined.3)If all the access rights to an object are deleted, the object can no longer be accessed. At this point the object should also be deleted, and the space it occupies should be returned to the system. Suggest an efficient implementation of this scheme.

A monumental factor behind Disney's success is the company's acquisition strategies. Compose a brief analysis describing (i) the company's approach to successfully completing acquisitions, (ii) why you believe this approach has been fruitful in the past, and (iii) the influences you think the company's past acquisition strategies will have on future strategies.

What roles do vision, mission, and strategy play in the development of a Balanced Scorecard? Explain in at least 130 words.

Calculate the monthly returns for 08/01/2015 – 08/31/2019 period for

(iii) Chevron:

(iv) Intel:

(v) Tesla:

1.Consider the setting and its transformation in True West. What happens to the home? What do you think the fire, the heat, the collection of objects, and the overall mess reflect? Does it represent the internal conflict within the characters? Explain.

Problem 2. Derive 1-D wave equation for Hy(z,t), and prove that Hy given in equation 9.32 in the textbook is a solution of the 1-D wave equation.