Q1.. YooHoo Co compr� un elemento importante de la planta por $240,0.pdf

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Q1.. YooHoo Co compr un elemento importante de la planta por $240,000 en enero de 20X0. A la fecha de adquisicin la gerencia fij la vida econmica til en 6 aos. En 20X1, se decide que una vida de 4 aos hubiera sido ms apropiada. Cmo debera YooHoo Co tratar esto? Este es un cambio de poltica contable y debe ajustarse prospectivamente. No cambie el ao anterior. En 20X1 y en adelante, tome el importe en libros de $200 000 y deprecie durante la vida til restante de 3 aos. Este es un cambio de poltica contable y debe ajustarse retrospectivamente: reexpresar el ao anterior para mostrar un cargo por depreciacin de $60,000 en lugar de $40,000. El cargo por depreciacin en 20X1 y en adelante tambin ser de $60 000 Este es un cambio de estimacin contable y debe ajustarse prospectivamente. No cambie el ao anterior. En 20X1 y en adelante, tome el importe en libros de $200 000 y deprecie durante la vida til restante de 3 aos. Este es un cambio de estimacin contable y debe ajustarse retrospectivamente: reexpresar el ao anterior para mostrar un cargo por depreciacin de $60,000 en lugar de $40,000. El cargo por depreciacin en 20X1 y en adelante tambin ser de $60 000.

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Project Scenario Pecos Company acquired 100 percent of Suaro's outstanding stock for $1,450,000 cash on January 1, 2014, when Suaro had the following balance sheet Prepare a word-processed report that describes and discusses the following worksheet results: a. The effects of alternative investment accounting methods on the parent's trial balances and the final consolidation figures. b. The relation between consolidated retained earnings and the parent's retained earnings under each of the three (equity, initial value, partial equity) investment accounting methods. c. The effect on EPS, return on assets, return on equity, and debt-to-equity ratios of there cognition that all acquisition-related goodwill is considered impaired in 2015.

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Professor Jones is very particular when it comes to his morning coffee. During a break in a staff meeting, he decided to head to the staff room to fill up his coffee mug. After one sip of cold, watered-down coffee, he emptied his mug and decided to make his own. While waiting for the new pot to brew, he compiled the analysis below to determine why the coffee was terrible. What is this graphical tool called? Why did the coffee taste watered down? What was the root cause? What was the root cause for the coffee not being hot enough?.

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Program Specifications ( please show full working code that builds successfully and with all implementations ) This program is to build a simplified Address Book application (console version). The Address Book will allow employees or contractors working for a company to search contact information of their peers. The program should allow users to: View all employees/contractors contact information Search by name Insert new contact From CS 2B concepts the assignment should cover: Linked List implementation Abstract classes with pure virtual functions Polymorphism and dynamic_cast Operator Overloading Sample run of your program: TP Communications Address Book Menu 1. View all contacts // polymorphism 2. Search by name // operator overloading 3. Search by department // employees only - dynamic_cast 4. Quit Select an option (1-4): 1 // showing all contacts // .............................................. TP Communications Address Book Menu 1. View all contacts 2. Search by name 3. Search by department 4. Quit Select an option (1-4): 2 Enter a contact name: Jane Doe Sorry no match is found. TP Communications Address Book Menu 1. View all contacts 2. Search by name 3. Search by department 4. Quit Select an option (1-4): 2 Enter a contact first name: James Enter a contact last name: West // display James West contact information // .............................................. TP Communications Address Book Menu 1. View all contacts 2. Search by name 3. Search by department 4. Quit Select an option (1-4): 3 Enter a department: Engineering // display all employees in Engineering department 4. Quit Select an option (1-4): 4 Thanks for using our AddressBook. See you again! Implementation Phases You've been thru half of the quarter. It's time to learn how to use divide-conquer technique to efficiently deal with complex programs especially in work place environment with multiple developers. In such environment typically we would divide the program into different phases. Each developer is assigned to develop different classes or different components in the same class. At the conclusion of each phase we will perform unit testing to ensure the individual assignments are working properly per customer's specs. By the end of the project there will be an integrating process that puts all code together and starts the integration test performed by QA (Quality Assurance) engineers. You're strongly encouraged (but not required) to do the below while working on this assignment. It's up to you however to schedule/devise your own plan of implementing this program. Phase 1: develop the skeleton of your program (main function and class declarations and definitions with no-op or empty function bodies) without any specific implementation to the classes. See example at the end of the specs. Phase 2: implement the abstract base class Contact and its derived classes. Phase 3: implement the Linked List of Contact namely ContactList. Phase 4: implement AddressBook class and t.

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Productos mdicos de Penner El lunes 14 de abril, Neil Bennett, Gerente de Almacn de Penner Medical Products (Penner) en Rockford Illinois, estaba preocupado por los costos crecientes y las demoras asociadas con los envos que llegan de un importante proveedor canadiense, Stinson Distribution Company. Ken McCallum, gerente general de Penner, le pidi a Bennett que revise y analice la situacin y le informe con recomendaciones para el final de la semana. Penner Medical Products Penner era una empresa familiar que se dedicaba a la distribucin y venta al por menor de suministros mdicos para consultas mdicas pequeas y medianas durante ms de 75 aos. Penner emple a 120 personas y actualmente tena ventas por cuarenta millones de dlares. La gerencia de Penner esperaba un aumento del 10% en las ventas durante los prximos cinco aos. Penner vendi una amplia gama de productos a sus clientes, como medidores de presin arterial, depresores de lengua, bisturs y muebles especializados. Los clientes podan comprar productos en las cinco tiendas minoristas de Penner que estaban ubicadas a 200 kilmetros de Rockford o hacer pedidos directamente desde el almacn. Penner tom pedidos a travs del servicio de atencin al cliente por telfono oa travs de su sitio web. Las jubilaciones de miembros clave de la familia dieron como resultado la contratacin de varios gerentes profesionales para dirigir la empresa. Ken McCallum fue contratado como Gerente General hace poco ms de un ao y, despus de analizar el negocio, estaba ansioso por aprovechar las oportunidades para mejorar la rentabilidad de Penner Medical Products. Penner opera un almacn de 30.000 pies cuadrados que tena un inventario valorado en ms de 2,5 millones de dlares. El almacn contaba con un gerente, dos receptores, dos recolectores de existencias y dos transportistas y dos conductores para las entregas locales a los clientes. Ocasionalmente, a uno de los recolectores de inventario se le peda que condujera el camin de reparto ms grande (dos toneladas) de la empresa, que era su vehculo de reparto ms grande. A los trabajadores del almacn, excluyendo al gerente, se les pagaba un promedio de 15,00 por hora. Penner crea que sus trabajadores internos eran un gran activo, como lo atestigu la progresin de Neil Bennett de selector de inventario a gerente de almacn debido a su dedicacin y esfuerzos. Stinson Distribution Company Stinson Distribution Company era una empresa mediana en Woodbridge, Ontario, Canad, que era un importante proveedor de Penner. Stinson y Penner tenan una relacin a largo plazo con Stinson y les proporcionaban una amplia gama de equipos especializados para consultorios mdicos. Los productos de alta calidad de Stinson eran los favoritos de los clientes de Penner y Stinson era el nico proveedor de estos productos para Penner. Penner estaba experimentando costos crecientes y fechas de entrega incumplidas de Stinson junto con pedidos incompletos que resultaban en quejas de los clientes y prdida de ventas. Ade.

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Q1.7. What would happen if you could magically turn off decomposition in a forest? Not much would change except deer and other herbivores would have more plants to eat. As plants continue to grow indefinitely, leaf litter will accumulate to eventually cover trees. Plants would stop growing, because the nutrients they need would remain bound in dead material. Plants would grow faster, because they wouldn't need to compete with decomposers for nutrients..

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Progressive Corporation (a property and casualty insurance company) reported the following in its 2011 annual report: 2011 2010 (in millions) Carrying Value Fair Value Carrying Value Fair Value 6.375% Senior Notes due 2012 (issued: $350.0, December 2001) $ 350.0 $ 350.5 $ 349.6 $ 369.3 7% Notes due 2013 (issued: $150.0, October 1993) 149.7 162.4 149.6 165.0 3.75% Senior Notes due 2021 (issued: $500.0, August 2011) 497.0 525.3 0.0 0.0 6 58% Senior Notes due 2029 (issued: $300.0, March 1999) 295.0 364.4 294.8 329.9 6.25% Senior Notes due 2032 (issued: $400.0, November 2002) 394.4 492.4 394.2 433.3 6.70% Fixed-to-Floating Rate Junior Subordinated Debentures due 2067 (issued: $1,000.0, June 2007; outstanding $762.1 and $777.1) 756.0 769.7 770.0 808.2 $2,442.1 $2,664.7 $1,958.2 $2,105.7 On December 31, 2011, we entered into an amendment to the 364-Day Secured Liquidity Credit Facility Agreement (Credit Facility Agreement) with PNC Bank, National Association (PNC), which extended the expiration date of our outstanding credit facility agreement until December 31, 2012, unless earlier terminated pursuant to the terms of the agreement. Under this agreement, we may borrow up to $125 million, which may be increased to $150 million at our request but subject to PNCs discretion. The purpose of the credit facility is to provide liquidity in the event of disruptions in our cash management operations, such as disruptions in the financial markets or related facilities that affect our ability to transfer or receive funds. Under this credit facility, we may borrow funds, on a revolving basis, either in the form of Eurodollar Loans or Base Rate Loans. Eurodollar Loans will bear interest at one-, two-, three-, or six-month LIBOR (as selected by us) plus 50 basis points for the selected period. . Our access to these funds is unrestricted. However, if we withdraw funds from this account for any reason other than in connection with a disruption in our cash management operations, the availability of borrowings under the PNC credit facility will be reduced on a dollar-for-dollar basis until such time as we replenish the funds to the deposit account. There are no rating triggers under the credit agreement. We had no borrowings under this arrangement in 2011 or 2010. Aggregate principal payments on debt outstanding at December 31, 2011, is as follows: (millions) Year Payments 2012 $ 350.0 2013 150.0 2014 250.0 2015 225.0 2016 180.0 Thereafter 1,287.1 Total $ 2,442.1 In January 2012, we retired the entire $350.0 million of our 6.375% Senior Notes at maturity. 1. What amount does Progressive report for long-term debt on its balance sheet of 2011? 2. Why is there a difference between the fair value and the carrying value of Progressives long- term debt in 2011? What are the plausible reasons for the difference? 3. Were the 6.375% notes originally issued at par, at a discount or at a premium? How do you know? 4. What is the amount of the unamortized discount on the 7% notes.

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Q1. (a) Briefly introduce how Force-directed algorithms encode networks. (b) In force-directed placement, does spatial proximity (visual clump) always indicate grouping/ community? (c) One of the weakness of force-directed placement is that the layouts are often nondeterministic. What does it mean? (d) Illustrate the scalability issue of force-directed placement briefly. Q2. How does adjacency matrix encode networks? Give an example of matrix view of a network. Q3.How does treemaps encode trees? Given an example of Treemap layout..

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