Which of the following statements is incorrect- It is common for compa.docx

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Which of the following statements is incorrect ? It is common for companies to both retire debt and issue new bonds in the same year as a way to replace higher interest rate debt with lower interest rate issuances. The cash payment of interest is reported as a cash flow from operating activities. Retiring bonds by paying cash creates a cash flow from investing activities when the issuing corporation buys the bonds back from investors. The cash payment to call an outstanding bond issue is reported as a cash flow from financing activities. Solution Statement \"The cash payment of interest is reported as a cash flow from operating activities.\" is incorrect, Becaue it will be shown from financing activities as interest payments in made on loans and other borrowings which is financing activities. There fore second statement is incorrect. .

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First, the retained earnings increased by 85.35% compared from prior year. This will affect to increase in cash and accounts receivable which have 47.15% and 43.59% respectively. Additionally, since we have increase in Accounts Receivable, there might be an increase in uncollectible accounts which the reason doubtful allowance increases by 72.41%. A proper policy and terms for the customer should be strictly monitored by the Treasurer to avoid an increase in uncollected accounts. Second, since we have more Sales during the year, an overtime for employees or a possible additional benefit is the reason there is an increase with Salaries Payable and other Taxes Payables. Long-term Payable may also be a result of additional investment, especially for PPE. Third, Investment for PPE increased by 35.28% which is needed to increase the production and Sales. Other Investment such as Trading securities and Available-for-sale securities also increased. On the other hand, Inventories decrease due to high demand of Sales. A proper control monitoring should properly address to have enough stocks and avoid delay due to it. Also, the Treasurer should also handle properly the proper timing of payment of current assets such as Notes Payable which have no movement since prior year. To: Board of DirectorsFrom: Rachel Suarez GuerraDate: Feb 27, 2022Subject: Investment Strategies Following your request to explore the company's financial state, I have researched the requested areas and would like to share my findings with you. I hope that the information I will share with you will provide the clarity needed for the company's growth. Below, I have covered the various parts revolving around the company's financial state. Debt versus equity securities These are the two security types that are significant factors to consider when accounting for an investment. Debt securities entail the borrower repaying the principal the initial principal, while equity entails ownership of the company's net assets. However, a very recent finding shows that managers do not reduce the risk of equity investment portfolios (Kim et al., 2022). An example of debt security is a bond, while stock is equity security. When buying a bond in a company, they are repaid both the principal and the interest accrued. However, when it comes to stocks, if an individual buys stocks in a particular company, they buy a piece of the specific company. Therefore, the investors profit in the case of profits, and the same applies to losses. Various types of investments Classes of debt securities are held to maturity, trading, and available for scale, while those of equity include insignificant influence, major influence, and controlling influence. Additional examples of debt securities include corporate bonds, municipal bonds, government bonds, and collateralized bonds. In contrast, more examples of equity securities would include common preference shares, warrants, convertible bonds, and ...

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Statement of Cash Flows Chapter 13 McGraw-Hill/Irwin © 2009 The McGraw-Hill Companies, Inc. Chapter 13: Statement of Cash Flows * 13-* Understanding the Business Positive cash flows permit a company to . . . Expand its operations. Replace needed assets. Take advantage of market opportunities. Pay dividends to owners. Wall Street analysts consider cash flow an important indicator of a company’s financial health. * The cash flow statement focuses attention on a firm’s ability to generate cash internally, its management of current assets and current liabilities, and the details of its investments and its external financing. Positive cash flows permit a company to take advantage of market opportunities, pay dividends to owners, expand its operations, and replace needed assets. Wall Street analysts consider cash flow an important indicator of a company’s financial health. 13-* CashShort-term, highly liquid investments.Readily convertible into cash.So near maturity that market value is unaffected by interest rate changes (i.e., less than 3 months to maturity). Classifications of the Statement of Cash Flows Currency Cash Equivalents * Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near maturity that there is little risk of change in their values if interest rates change. 13-* Classifications of the Statement of Cash Flows Operating Activities Investing Activities Financing Activities Cash inflows and outflows directly related to earnings from normal operations. Cash inflows and outflows related to the acquisition or sale of productive facilities and investments in the securities of other companies. Cash inflows and outflows related to external sources of financing (owners and creditors) for the enterprise. * Part I The statement of cash flows reports cash inflows and outflows in three broad categories: operating activities, investing activities, and financing activities. Part II The operating activities section reports the cash effects of the elements of net income. Part III The investing activities section reports the cash effects of the acquisition and disposition of assets (other than inventory and cash equivalents). Part IV The financing activities section reports the cash effects of the sale or repurchase of shares, the issuance or repayment of debt securities, and the payment of cash dividends. We will discuss each of these sections in more detail in the next few slides. 13-* CASH INFLOWS Business CASH OUTFLOWS Investing Activities Operating Activities Financing Activities Sale of operational assets Sale of investments Collections of loans Cash received from revenues Issuance of stock Issuance of bonds and notes Purchase of operational assets Purchase of investments Loans to others Cash paid for expenses Payment of dividends Repurchase of stock Repayment of debt * Many decisions benefit from information about the company’s unde.

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3 Structure of Interest Rates CHAPTER OBJECTIVES The specific objectives of this chapter are to: · ▪ describe how characteristics of debt securities cause their yields to vary, · ▪ demonstrate how to estimate the appropriate yield for any particular debt security, and · ▪ explain the theories behind the term structure of interest rates (relationship between the term to maturity and the yield of securities). The annual interest rate offered by debt securities at any given time varies among debt securities. Individual and institutional investors must understand why quoted yields vary so that they can determine whether the extra yield on a given security outweighs any unfavorable characteristics. Financial managers of corporations or government agencies in need of funds must understand why quoted yields of debt securities vary so that they can estimate the yield they would have to offer in order to sell new debt securities. 3-1 WHY DEBT SECURITY YIELDS VARY Debt securities offer different yields because they exhibit different characteristics that influence the yield to be offered. In general, securities with unfavorable characteristics will offer higher yields to entice investors. Some debt securities have favorable features; therefore, they can offer relatively low yields and still attract investors. The yields on debt securities are affected by the following characteristics: · ▪ Credit (default) risk · ▪ Liquidity · ▪ Tax status · ▪ Term to maturity The yields on bonds may also be affected by special provisions, as described in Chapter 7. 3-1a Credit (Default) Risk Because most securities are subject to the risk of default, investors must consider the creditworthiness of the security issuer. Although investors always have the option of purchasing risk-free Treasury securities, they may prefer other securities if the yield compensates them for the risk. Thus, if all other characteristics besides credit (default) risk are equal, securities with a higher degree of default risk must offer higher yields before investors will purchase them. EXAMPLE Investors can purchase a Treasury bond with a 10-year maturity that presently offers an annualized yield of 7 percent if they hold the bond until maturity. Alternatively, investors can purchase bonds that are being issued by Zanstell Co. Although Zanstell is in good financial condition, there is a small possibility that it could file for bankruptcy during the next 10 years, in which case it would discontinue making payments to investors who purchased the bonds. Thus there is a small possibility that investors could lose most of their investment in these bonds. The only way in which investors would even consider purchasing bonds issued by Zanstell Co. is if the annualized yield offered on these bonds is higher than the Treasury bond yield. Zanstell's bonds presently offer a yield of 8 percent, which is 1 percent higher than the yield offered on Treasury bonds. At this yield, some investors are willing to p ...

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Please identify hardware device(s) (peripherals) and describe how a NOS configure and manage the device(s) in a distributed environment. What are the device management techniques out there that are adopted by NOSs in such a networked environment? How do NOSs resolve device conflict when it occurs? (For example, when a system resource has been allocated to two or more network devices). Solution The term network operating system is used to refer to two rather different concepts: A specialised operating system for a network device such as a router, switch or firewall. An operating system oriented to computer networking, to allow shared file and printer access among multiple computers in a network, to enable the sharing of data, users, groups, security, applications, and other networking functions.[1] Typically over a local area network (LAN), or private network. This sense is now largely historical, as common operating systems generally now have such features included. There are two types of NOS : Peer to Peer In a peer-to-peer network operating system users are allowed to share resources and files located on their computers and access shared resources from others. This system is not based with having a file server or centralized management source. A peer-to-peer network sets all connected computers equal; they all share the same abilities to use resources available on the network The advantages include: Ease of setup Less hardware needed, no server need be acquired The disadvantages include: No central location for storage Less security than the clientâ€“server model Client Server Network operating systems can be based on a clientâ€“server model (architecture) in which a server enables multiple clients to share resources. Client-server network operating systems allow networks to centralize functions and applications in one or more dedicated file servers. The server is the center of the system, allowing access to resources and instituting security. The network operating system provides the mechanism to integrate all the components on a network to allow multiple users to simultaneously share the same resources regardless of physical location The advantages include: Centralized servers are more stable. Security is provided through the server. New technology and hardware can be easily integrated into the system. Hardware and the operating system can be specialized, with a focus on performance. Servers are able to be accessed remotely from different locations and types of systems. The disadvantages include: Buying and running a server raises costs. Dependence on a central location for operation. Requires regular maintenance and updates. .

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please list two of the devices provided by the text (or other devices, if you prefer), state what types of evidence you would look for on those devices, and explain what limitations you might have or what hurdles you would have to clear before searching those devices (BOTH as a company IT professional and a law enforcement officer). Identify what, if any, policies would need to be in place for you to search as a private employee, as well as what limits can be placed on the search by police. Please discuss thoroughly, and respond in a substantive, intelligent way to at least one of your fellow classmates Solution The law of evidence also known as the rules of evidence , encompasses the rules and legal principles that govern the proof of facts in a legal proceeding. These rules determine what evidence must or must not be considered by the trier of fact (which might be a judge or a jury) in reaching its decision and, sometimes, the weight that may be given to that evidence. The law of evidence is also concerned with the quantum (amount), quality, and type of proof needed to prevail in litigation. The rules vary depending upon whether the venue is a criminal court, civil court, or family court, and they vary by jurisdiction. The quantum of evidence is the amount of evidence needed; the quality of proof is how reliable such evidence should be considered. Important rules that govern admissibility concern hearsay, authentication, relevance, privilege, witnesses, opinions, expert testimony,identification and rules of physical evidence. There are various standards of evidence or standards showing how strong the evidence must be to meet the legal burden of proof in a given situation, ranging from reasonable suspicion to preponderance of the evidence, clear and convincing evidence, or beyond a reasonable doubt. There are several types of evidence, depending on the form or source. Evidence governs the use of testimony (e.g., oral or written statements, such as an affidavit), exhibits (e.g., physical objects), documentary material, or demonstrative evidence, which are admissible (i.e., allowed to be considered by the trier of fact, such as jury) in a judicial or administrative proceeding (e.g., a court of law). When a dispute, whether relating to a civil or criminal matter, reaches the court there will always be a number of issues which one party will have to prove in order to persuade the court to find in his or her favour. The law must ensure certain guidelines are set out in order to ensure that evidence presented to the court can be regarded as trustworthy. .

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Please I need this answered with refrences . Thanks In a database, to control security, lock controls are implemented and tested using the ACID test. Explain the following terms for each letter within the ACID method: Atomicity, Consistency, Isolation, Durability. Solution ACID properties are an important concept for databases. The acronym stands for Atomicity, Consistency, Isolation, and Durability. The ACID properties of a DBMS allow safe sharing of data. A transaction in a database system must maintain A tomicity, C onsistency, I solation, and D urability commonly known as ACID properties in order to ensure accuracy, completeness, and data integrity. Atomicity his property states that a transaction must be treated as an atomic unit, that is, either all of its operations are executed or none. There must be no state in a database where a transaction is left partially completed. States should be defined either before the execution of the transaction or after the execution/abortion/failure of the transaction. Features to consider for atomicity: Consistency Consistency is the ACID property that ensures that any changes to values in an instance are consistent with changes to other values in the same instance. A consistency constraint is a predicate on data which serves as a precondition, post-condition, and transformation condition on any transaction. Isolation In a database system where more than one transaction are being executed simultaneously and in parallel, the property of isolation states that all the transactions will be carried out and executed as if it is the only transaction in the system. No transaction will affect the existence of any other transaction. As an example, if two people are updating the same catalog item, it\'s not acceptable for one person\'s changes to be \"clobbered\" when the second person saves a different set of changes. Both users should be able to work in isolation, working as though he or she is the only user. Each set of changes must be isolated from those of the other users. Durability The database should be durable enough to hold all its latest updates even if the system fails or restarts. If a transaction updates a chunk of data in a database and commits, then the database will hold the modified data. If a transaction commits but the system fails before the data could be written on to the disk, then that data will be updated once the system springs back into action. Features to consider for durability: .

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Personal Trainer- Inc- owns and operates fitness centers in a dozen Mi.docx

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Peruse the readings by Bennis and Nanus, Schein, and Ulrich and Lake. Are these concepts employed in your company today? Why or Why not? Solution The concepts that have been proposed by Bennis and Nanus, Schein, and Ulrich and Lake are widely used in organizations since they give a clear picture of the following: 1. Gaining attention through vision 2. Meaning through communication 3. Trust through positioning 4. Deployment of self through The key concepts stressed by all the above experts are about being leaders, followers and mainly about the visioning process. The concepts are widely used in the oranizations these days as vision gives clarity to leaders as to what their key actions should be oriented with. The vision of the company will drive individuals to become leaders and to lead the group. If the employees are able to relate themselves with the company and with the goal of the company then they will be able to guide the team towards achieving the goal. Bennis (1989) proposed that a role of the leader is to give direction to vision and ideas so that followers can work on achieving the vision. In addition to Bennis, Ulrich et al. (1999) called for leaders to set direction so that the vision could become a reality. Kotter (1990) and Kanter (1995) both independently called for similar leadership efforts in that the leader should establish a direction. This can best be done by helping the followers see what must be done in the short and intermediate-term through strategies and tactics to achieve the vision. According to Ulrich the leader sets the purpose and direction of the organization which is almot evident in all the organizations these days. Further he insisted that leaders should have three elements which are having ethics, emphasizing ethics, and enforcing ethics. The concepts that were suggested by the above mentioned experts are employed in the concern since it serves as a guide to understand what the leader should do and how a leader should shoulder responsibilities. .

Peruse the readings by Bennis and Nanus- Schein- and Ulrich and Lake-.docx

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Why do some authors view investment cash flow sensitivity as a symptom of underinvestment while others see it as symptoms of overinvestment? Solution Answer: Investment cash flow sensitivity, some autohers consider asymmetric information theory which supposes that the information is not equally distributed between managers and suppliers of external finance, and other refer to agency theory.An assumption of asymmentric information theory is that managers act in the best intersts of existing sharehonders and extrenal investors can not assess the quality of investment project.Managers will prefer internal funds to finance new projects.This implies a positive relationship between the availabitility of cash flow and investment. Second in some cases managers will prefer to underinvest rather than to look for new investors. consquently investment cash flow senstivity can be a symptom of underinvestment.According to agency theory however manager a re assumed to take actions that are not in shareholders interest.To increase their power, manager undertake the highet level of investment.as a result, they may use a firm\'s free cash flows in unprofitable project.Investment cash flow sensitivity is then a symptom of overinvestment. .

Why do some authors view investment cash flow sensitivity as a symptom.docx

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Why do some converging technologies raise special ethical and social issues? Solution Because 1. Human costs and de-valuing work: Consider the levels of automation undergoing will increase the performance but at the cost of diminishing the workâ€™s intellectual and emotional value.For e.g The levels of automation found in fast-food restaurants , assembly line or warehouse fulfillment centers, where work is de-humanized, worker growth is diminished, and the value of rewarding work is stripped away. 2. De-Skilling : Development of powerful support systems that augment human intelligence in demanding environments provides the positive benefits by reduction in errors and improve safety but the gains from technology will outweigh the loss of skills.Automation can create a situation where skilled operators can be replaced be less-skilled operators. For example, some aircraft systems, such as the Boeing Dreamliner and theÂ Â F-35 Lighting II, have become so complicated that they challenge the human capacity to fly them without assistance from an â€œintelligentâ€ assistant. 3.The erosion of privacy : Technologies have been developed to remotely monitor the activities of the elderly allow parents to monitor every movement of their children â€“ what theyâ€™re doing at home but continous monitoring has opposite effect, instead leaving one feeling the loss of highly valued privacy and dignity because of non-stop monitoring. 4. The dangers of distraction: The convergence of technologies can tax our attention spans in a way that threatens the limits of human capabilities.With the availability of GPS screens, entertainment monitors, handsfree cellphone and advanced stereo systems having multiple mechanisms to control them, delivers high value and pleasure to the driver along with passengers,but they divide the operatorâ€™s attention and distracting him or her from the stated purpose of driving, leading to life- threatening situations .

Why do some converging technologies raise special ethical and social i.docx

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Why do the outer stars in our galaxy not slow down, as Keplerâ€™s laws of motion would predict? Solution Kepler\'s Laws were derived for the planets orbiting the Sun in our solar system. And they work for any situation in which you have one discrete object with a mass far greater than any of the the objects that orbit it. But with galaxies you have a very different situation. The mass of a galaxy is not all concentrated at the center. It\'s spread out among all the constituents of the galaxy, across hundreds of thousands of light years. As explained here, even the supermassive black hole at the center of the Milky Way isn\'t massive enough to greatly affect the orbits of the stars in our galaxy (except for those very close to the center). In practice, and this is especially true for galaxies\' stars, the paths are not perfect ellipses. There is often some precession (a slow change in position) of the orbiting object\'s path, causing it to never repeat the exact same orbit about the central mass. .

Why do the outer stars in our galaxy not slow down- as Keplers laws of.docx

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Why are concentrated interests and diffuse costs important in predicting legislative outcomes Solution But personal interest is no longer a safe criterion if individual interests are not left to counteract and control each other. If one individual, or one class, can call in the aid of authority to ward off the effects of competition, it acquires a privilege and at the cost of the whole community; it can then make sure of profits not altogether due to the productive services rendered, but composed in part of an actual tax upon consumers for its private profit; which tax it commonly shares with the authority that thus unjustly lends its support. The legislative body has great difficulty in resisting the importunate demands for this kind of privileges; the applicants are the producers that are to benefit thereby, who can represent, with much plausibility, that their own gains are a gain to the industrious classes, and to the nation at large, their workmen and themselves being members of the industrious classes, and of the nation. - Jean-Baptiste Say The taxes would be paid by the people over the whole country, but the benefits would go to the few people in those particular locations. This type of spending is a rather gross waste of resources that worsened over the years as the government has been allowed to do more particularized things. - James M. Buchanan So, in one country, the fruit of labor is taken from the workman by taxes, under pretence of the welfare of the state; in another, by privileges, declaring labor a royal concession, and making one pay dearly for the right to devote himself to it. The same abuse is reproduced under forms more indirect, but not less oppressive, when, by means of custom-duties, the state shares with the privileged industries the benefits of the taxes imposed on non-privileged classes. - J .

Why are concentrated interests and diffuse costs important in predicti.docx

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Who are organizational stakeholders and what types of responsibilities does an organization have to them? Solution Organizational Stakeholders: Organizational stakeholder is a person or group having interest or relations with an organization. The est exaples of organizational stakeholders are board of directors , employees, government, shareholders, community and other interested parties. Type of responsiblity depends upon the type of stakeholder for example organization\'s responsibility towards its employees is to compansate them resonably, to hear their grievences and to motivate them for achieving goals of an organization. Resposibility towards creditors is to meet and respect credit terms committed with the creditor. Responsibility towords government is to follow its laws and rules governing oganizational operations. Responsibility towards directors is to provide them the complete details regarding the operations and functons of the organization. .

Who are organizational stakeholders and what types of responsibilities.docx

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Who are the principle stake holders of the company? Did Dole treat them differently, and if so, why? what were the key challenges for the company in managing the relationships with those different stakeholders groups?(case study-Dole\'s DBCP Legacy) Solution We will establish and maintain an effective system which governs our corporate entities to ensure that management is both transparent and accountable to our internal and external stakeholders. We will implement systems of compliance to ensure that we properly observe and respect the laws and regulations of each country in which we operate. We will respect and adhere to the principles of the United Nations Global Compact.(*1) We will not tolerate any form of bribery, corruption, dishonest marketing, or insider trading. We will conduct all transactions in accordance with these principles, promoting fair and open competition in the marketplace. We will employ best practices in risk management in financial, environmental and social arena to continuously earn the trust of our stakeholders. We will maintain a good, mutually cooperative relationship with governments and their administrative bodies. We will not involve ourselves in nor have contact with any anti-social movement or group that promotes activities which are illegal or threatening to public order and safety .

Who are the principle stake holders of the company- Did Dole treat the.docx

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Which type of network covers a contiguous geographic area, such as an office building, or a group of buildings in close probability to each other? LAN MAN WAN All of the above what is an obstacle to IT integration? People Process Technology All the above E-mail messages may be stored on which of the following computers? Sender\'s computer Sender\'s server Recipient\'s server All of the above Which of the following PROVIDEs the use of software application over the internet for a fee? Application service Provider Software Application Suppler Software Resources Provider Software Application Provider Solution Please find the answers below: 11) MAN : MAN occupies coverage in between LANs and WANs. MAN has distance coverage and data rate higher than LAN, but less than WAN. This is the major difference between LAN and MAN. MAN overlaps to some extent to geographical coverage requirement of WAN. 12) All of the above 13) Recipient\'s server 14) Application software provider .

Which type of network covers a contiguous geographic area- such as an.docx

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Which space is the most abundant in 1.0 M of wak acid HCN solution? Assume that Ka for HCN IS 10^-10. A) HCN B) H+ C) CN- D) OH- Solution HCN(aq) ----------> H^+ (aq) + CN^- (aq) I 1 0 0 C -x +x +x E 1-x +x +x Ka = [H^+][CN^-]/[HCN] 10^-10 = x*x/1-x 10^-10 *(1-x) = x^2 x = 1*10^-6 [H^+] = x = 1*10^-6M [CN^-] = x = 1*10^-6M [HCN] = 1-x = 1-0.000001 = 0.99M [OH^-] = Kw/[H^+] = 1*10^-14/10^-6 = 10^-8 M HCN is the most abundant A) HCN >>>>answer .

Which space is the most abundant in 1-0 M of wak acid HCN solution- As.docx

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