To prepare the statement of cash flows- accountants for E-Mobile- Inc-.docx

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To prepare the statement of cash flows, accountants for E-Mobile, Inc., have summarized 2012 activity in the Cash account as follows: Cash ------------------------------------------------------------------------------------------------------------------------------------------------------------ Beginning balance 87,200 Payments of operating expenses 46,800 Issuance of common stock 60,200 Payments of salaries and wages 64,500 Receipts of interest revenue 16,100 Payment of note payable 79,000 Collections from customers 308,400 Payment of income tax 7,500 Payments of accounts payable 101,600 Payments of dividends 1,400 Payment of interest 21,700 Purchase of equipment 49,500 Ending Balance 99,900 Required: Prepare E-Mobile Solution Statement of Cash Flows Cash flows from operating activities Receipts of interest revenue 16,100 Collections from customers 308,400 Cash Payment of salaries and wages -64,500 Cash Payment of note payable -79,000 Cash Payment of income tax -7,500 Cash Payment of accounts payable -101,600 Cash Payment of interest -21,700 Cash Payment of operating expenses -46,800 Net cash from operating activities 3,400 Cash flows from investing activities Purchase of equipment -49,500 Net cash used in investing activities -49,500 Cash flows from financing activities Proceeds from issuance of common stock 60,200 Payments of dividends -1,400 Net cash from financing activities 58,800 Net increase in cash and cash equivalents 12,700 Cash and cash equivalents at beginning of period 87,200 Cash and cash equivalents at end of period $99,900 .

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operating expenses -46,800 Net cash from operating activities 3,400 Cash flows from
investing activities Purchase of equipment -49,500 Net cash used in investing activities -49,500
Cash flows from financing activities Proceeds from issuance of common stock 60,200 Payments
of dividends -1,400 Net cash from financing activities 58,800 Net increase in cash and cash
equivalents 12,700 Cash and cash equivalents at beginning of period 87,200 Cash and cash
equivalents at end of period $99,900

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ChapterTool KitChapter 1212/9/12Corporate Valuation and Financial Planning12-2 Financial Planning at MicroDrive, Inc.The process used by MicroDrive to forecast the free cash flows from its operating plan is described in the sections below.Setting Up the Model to Forecast OperationsWe begin with MicroDrive's most recent financial statements and selected additional data.Figure 12-1 MicroDrive’s Most Recent Financial Statements (Millions, Except for Per Share Data)INCOME STATEMENTSBALANCE SHEETS20122013Assets20122013Net sales$ 4,760$ 5,000Cash$ 60$ 50COGS (excl. depr.)3,5603,800ST Investments40-Depreciation170200Accounts receivable380500Other operating expenses480500Inventories8201,000EBIT$ 550$ 500Total CA$ 1,300$ 1,550Interest expense100120Net PP&E1,7002,000Pre-tax earnings$ 450$ 380Total assets$ 3,000$ 3,550Taxes (40%)180152NI before pref. div.$ 270$ 228Liabilities and equityPreferred div.88Accounts payable$ 190$ 200Net income$ 262$ 220Accruals280300Notes payable130280Other DataTotal CL$ 600$ 780Common dividends$48$50Long-term bonds1,0001,200Addition to RE$214$170Total liabilities$ 1,600$ 1,980Tax rate40%40%Preferred stock100100Shares of common stock5050Common stock500500Earnings per share$5.24$4.40Retained earnings800970Dividends per share$0.96$1.00Total common equity$ 1,300$ 1,470Price per share$40.00$27.00Total liabs. & equity$ 3,000$ 3,550The figure below shows all the inputs required to project the financial statements for the scenario that has been selected with the Scenario Manager: Data, What-If Analysis, Scenario Manager. There are two scenarios. The first is named Status Quo because all operating ratios except the sales growth rate are assumed to remain unchanged. The initial sales growth rate was chosen by MicroDrive's managers based on the existing product lines. The growth rate declines over time until it eventually levels off at a sustainable rate. The other scenario is named Final because it is the set of inputs chosen by MicroDrive's management team.Section 1 shows the inputs required to estimate the items in an operating plan. For each of these inputs, Section 1 shows the industry averages, the actual values for the past two years for MicroDrive, and the forecasted values for the next five years. The managers assumed the inputs for future years (except the sales growth rate) would be equal to the inputs in the first projected year.MicroDrive's managers assume that sales will eventually level off at a sustaniable constant rate.Sections 2 and 3 show the data required to estimate the weighted average cost of capital. Section 4 shows the forecasted growth rate in dividends.Note: These inputs are linked throughout the model. If you want to change an input, do it here and not other places in the model.Figure 12-2MicroDrive's Forecast: Inputs for the Selected ScenarioStatus QuoIndustryMicroDriveMicroDriveInputsActualActualForecast1. Operating Ratios2013201220132014201520162017201.

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TOPIC: Landslide early warning in Costa Rica. Students are required to read the article for the corresponding week and elaborate on these three core elements: Organizational Readiness, Contingency Strategies, and Incident Response. Students will then elaborate, if they were a consultant how would they advise the organization or element how to move forward to better prepare for the next incident, touch on all three core elements stated above. Solution Landslide early warning in Costa Rica: As a consultant to the the organization i suggest to counsel the people to be prepared and alert during landslides. We need to prepare them to move to the rehabilation centers provided. To Establish Rehabilitation centers when heavy rains occur and large number of people must be moved to the centers. To consider the food ,water,medical facilties in the rehabilitation centers. I need to consider the hygenic conditions and provide electricity. To establish help line numbers. To take safety measures in the areas which are prone to land slides where a mass of people are involved like schools and other public areas. All the relevant sectors must involve in all the aspects to implement and monitor the activites. We also need to be ready with rescue system to clear the land slides and to help the people back to home. Organization must collect funds to distribute to people who are largely afftected in the landslide who may loss their shelters. Organizations must conduct awareness camps in schools,colleges and other organzations to involve in the activities. Awareness camps must be conducted for women and children on how to respond for the disasters. Government must take measures to predict the land slides and to move people from the locations prior and also they should not permit people to live in such areas. .

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Topic option 2: What should the rules be for computer crime? Your paper (either topic) will be graded primarily on organization (that is, how you lay out your sequence of paragraphs), focus (that is, whether you stick to the topic), and the nature and completeness of your arguments. It is essential that all material from other sources be enclosed in quotation marks (or set off as a block quote), and preferably with a citation to the original source as well. Expected length: 3-5 pages (1000+ words) Solution So lets start the Topic What should be the Rules for Computer Crime? Cyber crimes can involve criminal activities that are traditional in nature, such as theft, fraud, forgery, defamation and mischief, all of which are subject to the Indian Penal Code. The abuse of computers has also given birth to a gamut of new age crimes that are addressed by the Information Technology Act, 2000. Now Coming to the Types of Cyber Crimes:- There are certain offences which affects the personality of individuals can be defined as: 1.Personal Crimes:- 2. Cybercrimes Against Government: There are certain offences done by group of persons intending to threaten the international governments by using internet facilities. It includes: Common Cyber Crimes Commited are:- Punishment of Cyber Crimes:- And if you need to know or add the Preventions of Cyber Crime,please let us know in the Comments. Thank You .

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Tones Company purchased a warehouse in a downtown district where land values are rapidly increasing. Gerald Carter, controller, and Wilma Ankara, financial vice president, are trying to allocate the cost of the purchase between the land and the building. Noting that depreciation can be taken only on the building, Carter favors placing a very high proportion of the cost on the warehouse itself, thus reducing taxable income and income taxes. Ankara, his supervisor, argues that the allocation should recognize the increasing value of the land, regardless of the depreciation potential of the warehouse. Besides, she says, net income is negatively impacted by additional depreciation and will cause the company\'s stock price to go down. Who are the direct and indirect stakeholders and how are they affected? Is what Gerald is suggesting ethical? Solution Direct stakeholders: Finance controller, financial vice president and other finance staff who are involved in the fixed asset valuation who are directly involved in the process, top management of the company. It will affect the direct stakeholders in the following way: 1. Going against his / her professional ethics and morals 2. Legal issues which a person can face for saving taxes and window dressing the books of accounts 3. Loss of job Indirect stakeholders: Other employees of the organisation, customers, suppliers and the company as a whole. It will affect the indirect stakeholders in the following way: 1. Loss of company goodwill 2. Loss of consumers 3. Overall affect may lead to employees using their job Gerald is suggesting to inflate the value of the building so that they can save tax which is not ethical. The company should opt for tax planning and not tax saving through illegal means. .

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To achieve long-term prosperity, strategic planners commonly establish long-term objectives in many different areas? Describe some of these areas in scholarly detail. Solution ong-term objectives and strategy management strategic Strategic managers recognize that short-run profit maximization is rarely the best approach to achieving sustained corporate growth and profitability long term objectives generic strategy To achieve long-term prosperity, strategic planners commonly establish long-term objectives in seven areas: 1.Profitability 2.Productivity 3.Competitive Position 4.Employee Development 5.Employee Relations 6.Tech Leadership 7.Public Responsibility qualities of long term objectives There are five criteria that should be used in preparing long-term objectives: Flexible Measurable Motivating Suitable Understandable the balanced score card The balanced scorecard is a set of measures that are directly linked to the company .

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Tiffany MacGraw, a Canadian citizen, left Canada in 2005 to settle in a country with which Canada has no tax treaty. In 2011, her 26-year-old daughter Cassidy came to Canada to attend university. On January 27, 2013, after completing her studies, Cassidy decided to remain in Canada on a permanent basis. To help her daughter settle in Canada, Tiffany made numerous visits to Canada in 2013 to see Cassidy. Tiffany visited her daughter from January 15 to March 15, and from May 10 to August 31. Required Determine if Tiffany and Cassidy are liable for Part I tax on their worldwide income for 2013, and justify your answer. Explain clearly the 2013 tax consequences for each. Solution Cassidy is a canadian citizen as she was born in canada & she was also residing in canada for the whole year 2013 and also decided to remain in canada on permanent basis on Jan,27 2013. Her income will be taxed as per the canadian laws. For Tiffany MacGrew he resided in canada for 2 month (Jan15 to March 15) and may 10 to Aug 31 i.e. for 112 days . that means a total of 171 days. As his purpose was not to reside permanently in canada & he resided there for less than 180 days he will not be taxed in canada on total income. If any income has been earned in canada during his stay then his income in canada will be taxed in canada. .

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True or false? Social networking through such services as Facebook, Twitter, LinkedIn, and YouTube have made significant changes to the way people gather and share information and experiences. Downloads from these services are safe from data theft and viruses. Solution Yes, Its absolutly true that social networking services like facebook, twitter, linkedIn and the youtube have made the significant changes to the way people gather and share information and experiences. With these services, we can share and express ourself to the large number of audience and just by setting at home and just with a single post over facebook or the twitter we can address the audience. Yes, as these services are authentic services , and these services have also implemented various security regarding implementation at their end too, so there is no harm in downloading from these services. .

True or false- Social networking through such services as Facebook- Tw.docx

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True or False? In a proprietary system, a commercial vendor opens their technology to other companies. True False What is network bandwidth? What is a domain name server? Solution 7) Is a proprietary system a commercial vendor opens their technology to other companies Ans- False 8) Ans Network bandwidth is usually expressed in bits per second (bps); modern networks typically have speeds measured in the millions of bits per second (megabits per second, or Mbps) or billions of bits per second (gigabits per second, or Gbps). 9) Ans Domain Name Servers (DNS) are the Internet\'s equivalent of a phone book. They maintain a directory of domain names and translate them to Internet Protocol (IP) addresses. This is necessary because, although domain names are easy for people to remember, computers or machines, access websites based on IP addresses. .

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True or False Explain Why: 1- SIP and RTP are protocols used to allow communication between users over IP. Solution True SIP( Session Initiation Protocol ) is a communication protocol which is used for voice, video calls and also for instant messaging over the IP networks. It is responsible for establishment and termination of a voice call sessions between the two end points. These session include telephone calls, internet multimedia conference and multimedia distribution. It also provide authentification of caller and callee. It also identifes the number of caller and callee. It is working independent over transport layer protocol. It runs over the TCP(transmission control protocol) and UDP(user datagram protocol). RTP(Real-time transport protocol) is a network protocol which is used to deliver audio and video over Internet protocol. It is used to manage real time transmission of multimedia data over unicast or multicast network. It also monitors data delivery for large multicast networks which allows the receiver to detect if any packet loss. It uses sequence number to detect the packet loss. .

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True or False 1. The interstellar medium is composed mostly of gaseous atoms of hydrogen 2. An H Il region is composed mostly of neutral atoms of gaseous hydrogen 3. The great Nebula in Orion emits a bright line spectrunm 4. A star with a spectral classification of F7 emits the ultraviolet photons needed to ionize hydrogen 5. Dust absorbs the visible light emitted by stars and re-emits it as infrared light. 6. The existence of forbidden spectral lines from emission nebulae indicates that the region has a low density 7. Reflection nebulae emit a dark line spectrum 8. Bok globules are examples of dark nebulae 9. Interstellar extinction causes stars to appear closer than they really are 10. Interstellar reddening makes stars appear hotter than they really are 11. The spectrum of a star with a B8 spectral classification shows strong ionized calcium lines. The spectral lines originate from the interstellar medium 12. The spectral lines that originate from the interstellar medium are wide spectral lines 13. If there are multiples of a single spectral line, this indicates that the light may have traveled through several clouds in the interstellar medium 14. Radio waves with a wavelength of 21 cm are used to detect H I clouds 15. When molecules rotate and vibrate they emit far-infrared and radio waves 16. The detection of carbon monoxide is used to detect giant molecular clouds 17. Molecules cool a cloud and are usually located on the edges of the cloud 18. The model of the ISM presented in this chapter consists of H I clouds, giant molecular clouds, the intercloud medium and hot coronal gas 19. In the gas-star-gas cycle all matter is recycled and not lost to space 20. Small particles tend to scatter blue light. Solution 1. True 2. False (it is composed mostly of ionized hydrogen) 3.False (It emits all wavelengths creating a continous spectrum) 5. True .

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Transform the E-R diagram into a set of relations. Parking Tickets Table The functional dependencies are: In what normal form is the relation? Convert PARKING TICKET to a set of 3NF relations. Solution Agent relation AgentId $ value Consignment relation Consignment number $ value Containernumber Size Destination Vessel relation Country of registry Vessel_ID Consignment number Voyage relation Voyage_ID Trans Vessel_ID Container relation Containernumber Size Destination Consignment number 2. 1. The relation is in 1NF, there are no composite attributes and every attribute is single and describes one property. 2. Splitting of relations in given table into 3NF relations as follows- St_ID L_Name F_Name Phone_No St_ID St_Lic Lic_No St_ID Ticket_# Date Code Code Fine .

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Trace the evolution of the US police system from the \"political\" era to the present. Solution The development of policing in the United States closely followed the development of policing in England. In the early colonies policing took two forms. It was both informal and communal, which is referred to as the Watch, or private for profit policing, which is called The Big Stick. The modern police organizations shared similar characteristics: (1) they were publicly supported and bureaucratic in form; (2) police officers were full-time employees, not community volunteers or case-by-case fee retainers; (3) departments had permanent and fixed rules and procedures, and employment as a police officers was continuous; (4) police departments were accountable to a central governmental authority. Modern police forces in the United States emerged as a response to disorder. What constitutes social and public order depends largely on who is defining those terms, and in the cities of 19th century America they were defined by the mercantile interests, who through taxes and political influence supported the development of bureaucratic policing institutions. These economic interests had a greater interest in social control than crime control. Private and for profit policing was too disorganized and too crime specific in form to fulfill these needs. The emerging commercial elites needed a mechanism to insure a stable and orderly work force, a stable and orderly environment for the conduct of business, and the maintenance of what they referred to as the \"collective good\". These mercantile interests also wanted to divest themselves of the cost of protecting their own enterprises, transferring those costs from the private sector to the state. .

Trace the evolution of the US police system from the --political-- era.docx

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Training and Development Solution The various skills that are necessary for an employee of a large corporation include: All the above factors are of utmost importance for an employee to receive and get benefitted from senstivity training. A large corporation is very likely to operate across different locations having different traditions, culture and values. Thus, an employee needs to be adjustable to different cultures, and learn the business values applicable to each of the culture. A potential leader in a multinational company should be able to overcome the cultural, linguistic and national barriers. Therefore, it is important for the incumbent to be aware of as well as be open to learn other culture. The various trainings that are apt for international staffing are: In Plycentric staffing, the senstivity training and cultural awareness training is not required as the incumbent is already acquainted that culture. However, in ethnocentric staffing, the employee shold be be trained and checked for relevant traits. .

Training and DevelopmentSolutionThe various skills that are necessary.docx

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Question 1 This layer of the OSI model is responsible for dialog control, token management, and synchronization. Question 2 What is the typical method for restricting packet lifetime on the Internet? Question 3 A machine with a single DNS name have multiple IP addresses. Question 4 If a local DNS server cannot find an IP address for a specified URL, it does this. Question 5 What is the default protocol used for sending email messages over the Internet? Question 6 This protocol is used to send web pages from web servers to internet browsers. Question 7 This mail system protocol was created as an improvement of the POP3 protocol, and has the ability to address mail not by message number, but by using attributes. Question 8 The primary purpose of a Socket primitive is to provide which one of the following services? Question 9 _____ uses a three-way handshake to establish connections. Question 10 The primary purpose of this feature is to make sure that information is properly handled so that if too much information is sent and/or received the network connection will handle the information appropriately. Solution 1.session layer 2.hop count 3.true 4.Returns an error 4xx to the client requesting the resource 5.SMTP 6.HTTP 7.IMAP 8.Create a communication endpoint 9.TCP 10.flow control .

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QUESTION 1 The purpose of an audit is to express an opinion on whether the financial statements are in accordance with GAAS. True False QUESTION 2 Assertions relating to the financial statements are set forth by the auditor. True False QUESTION 3 An audit should test every item in the financial records of the client. True False QUESTION 4 The completeness assertion posits that all transactions and events that should have been recorded were recorded. True False QUESTION 5 Audits of issuers must follow the standards of the Public Company Accounting Oversight Board. True False Solution 1. True 2. True 3. True 4. False 5. True .

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