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Problem : A business manager of a cemetery factory has expressed his intention to purchase a desalination unit to produce water desalting facilities . he requests to his staff to prepare the tender specification of this unit . the factory is localized in inland , a source of brackish water is available with a salinity of 10 g/L . the feed volume flow rate will be 1.5 m 3 /day . the concentration of the permeate does not exceed a 0.5 g/L . zero liquid discharge presents his ultimatum condition . in agreement with these requirement , you are requested to suggest two options with drawing , performance and economic comparison . OPTION (1) : 1 ST STAGERO BATCH MODE (RR=80% ) +2 d STAGE SOLAR POND (20 % ) , SIZING. DESIGN OPTION (2 ) : 1 ST STAGE ED (RR=90% ) +2 d STAGE SOLAR POND (10% ) ,SIZING DESIGN. ENERGY ? AREA ? REJECT VOLUME FLOW RATE ? FINAL CONCENTRATION? COST ? .

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Problem 7. Dollars for Waiting? Jeffrey Swift has been a messenger used by a couple of the local businesses where the Discrimina, Inc. machine shop is located. Sometimes he has done some extra errands inside the Discrimina building for a couple of hours. For the last several weeks, he has helped package items for shipment on Thursdays. Things have gone well, but Jeffrey is concerned because sometimes he has waited over two hours in the waiting room while waiting for the packaging to begin. He wouldn't mind but Discrimina pays only for packaging time, not for waiting time. He can never be certain when the parts will be ready for packaging because final quality checking time varies wildly. Jeffrey has his own delivery business, but Discrimina has only paid him cash. Each time, Jeffrey has given the company a receipt for the cash. While he waits, he sometimes goes out for donuts for the crew. At other times, he plays games on his PDA or makes cell calls to friends. Question If Jeffrey Swift sues for the waiting time hours, what is the likely result and why? Write your answer in a Word document in 1-2 pages. .

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Problem 14-4A Financial information for Ernie Bishop Company is presented below. ERNIE BISHOP COMPANY Balance Sheets December 31 Assets 2013 2012 Cash $ 70,000 $ 65,000 Short-term investments 52,000 40,000 Receivables (net) 98,000 80,000 Inventory 125,000 135,000 Prepaid expenses 29,000 23,000 Land 130,000 130,000 Building and equipment (net) 168,000 175,000 $672,000 $648,000 Liabilities and Stockholders’ Equity Notes payable $100,000 100,000 Accounts payable 48,000 42,000 Accrued liabilities 44,000 40,000 Bonds payable, due 2016 150,000 150,000 Common stock, $10 par 200,000 200,000 Retained earnings 130,000 116,000 $672,000 $648,000 ERNIE BISHOP COMPANY Income Statement For the Years Ended December 31 2013 2012 Net sales $858,000 $798,000 Cost of goods sold 611,000 575,000 Gross profit 247,000 223,000 Operating expenses 204,500 181,000 Net income $ 42,500 $ 42,000 Additional information: 1. Inventory at the beginning of 2012 was $118,000. 2. Total assets at the beginning of 2012 were $632,000. 3. No common stock transactions occurred during 2012 or 2013. 4. All sales were on account. 5. Receivables (net) at the beginning of 2012 were $88,000. (a) Indicate, by using ratios, the change in liquidity and profitability of Ernie Bishop Company from 2012 to 2013. (Round Earnings per share to 2 decimal places, e.g. 1.65, and all others to 1 decimal place, e.g. 6.8 or 6.8% .) 2012 2013 Change LIQUIDITY Current Acid-test Receivables turnover Inventory turnover PROFITABILITY Profit margin Asset turnover Return on assets Earnings per share $ (b) Given below are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio (1) as of December 31, 2013, and (2) as of December 31, 2014, after giving effect to the situation. Net income for 2014 was $50,000. Total assets on December 31, 2014, were $700,000. Situation Ratio (1) 18,000 shares of common stock were sold at par on July 1, 2014. Return on common stockholders’ equity (2) All of the notes payable were paid in 2014. The only change in liabilities was that the notes payable were paid. Debt to total assets (3) Market price of common stock was $9 on December 31, 2013, and $12.50 on December 31, 2014. Price-earnings ratio 2013 2014 Change Return on common stockholders’ equity Debt to total assets Price-earnings ratio Click if you would like to Show Work for this question: Open Show Work .

Problem 14-4AFinancial information for Ernie Bishop Company is pre.docx

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Problem and solution essay about the difficulties of speaking Engli.docx

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problem 8-6 (LO 4) Worksheet, direct and indirect holding, intercompany merchandise, machine. The following diagram depicts the relationships among Mary Company, John Company, and Joan Company on December 31, 2014: Mary John Owns 60% Owns 40% Joan Owns 50% Mary Company purchases its interest in John Company on January 1, 2012, for $204,000. John Company purchases its interest in Joan Company on January 1, 2013, for $75,000. Mary Company purchases its interest in Joan Company on January 1, 2014, for $72,000. All investments are accounted for under the equity method. Control over Joan Company does not occur until the January 1, 2014, acquisition. Thus, a D&D schedule will be prepared for the invest- ment in Joan as of January 1, 2014. The following stockholders’ equities are available: John Joan Company December31 , December 31 2011 2012 2013 Commonstock ($10par). ........... ............ $150,000 Commonstock ($10par). ........... ............ $100,000 $100,000 Paid-incapitalinexcess of par ............. ..... 75,000 Retained earnings ............................. 75,000 50,000 80,000 Totalequity ......... ........... ............ $300,000 $150,000 $180,000 On January 2, 2014, Joan Company sells a machine to Mary Company for $20,000. The machine has a book value of $10,000, with an estimated life of ﬁve years and is being depre- ciated on a straight-line basis. John Company sells $20,000 of merchandise to Joan Company during 2014 to realize a gross proﬁt of 30%. Of this merchandise, $5,000 remains in Joan Company’s December 31, 2014, inventory. Joan owes John $3,000 on December 31, 2014, for merchandise delivered during 2014. Trial balances of the three companies prepared from general ledger account balances on December 31, 2014, are as follows: Mary John Joan Cash ...................... ........... ...... 62,500 60,000 30,000 Accounts Receivable ........................... 200,000 55,000 30,000 Inventory ................... ........... ...... 360,000 80,000 50,000 Investmentin JohnCompany........... ........ 270,000 Investmentin JoanCompany........... .......... 86,000 107,500 Property, Plant,andEquipment.... ........... ...2,250,000 850,000 350,000 Accumulated Depreciation ....... ........... .... (938,000) (377,500) (121,800 Mary John Joan Intangibles.... ........... ........... ......... 15,000 Accounts Payable ............... ........... ... (215,500) (61,000) (22,000) AccruedExpenses............... ........... ... (12,000) (4,000) (1,200) BondsPayable. ........... ........... ......... (500,000) (300,000) (100,000) Common Stock($5par) ........................ (500,000) Common Stock($10par) ....................... (150,000) Common Stock($10par) ....................... (100,000) Paid-In Capital inExcessof Par ...... ........... (700,000) (75,000).

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PROBLEM 5-5B Prepare a correct detailed multiple-step income statement. Assume a tax rate of 25%. WRIGHT COMPANY Income Statement For the Month Ended December 31, 2014 Sales Revenues Account title Amount Account title Amount Account title Amount Net Sales Cost of goods sold Gross profit Amount Operating Expenses Account title Amount Account title Amount Account title Amount Account title Amount Account title Amount Account title Amount Account title Amount Total operating expenses Amount Income from operations Amount Other revenues and gains Account title Amount Other expenses and losses Account title Amount Amount (Total) Income before income taxes Income tax expense Net Income P5-5B An inexperienced accountant prepared this condensed income statement for Wright Company, a retail firm that has been in business for a number of years. WRIGHT COMPANY Income Statement For the Year Ended December 31, 2014 Revenues Net sales $952,000 Other revenues 16,000 968,000 Cost of goods sold 548,000 Gross profit 420,000 Operating expenses Selling expenses 160,000 Administrative expenses 104,000 264,000 Net earnings $156,000 As an experienced, knowledgeable accountant, you review the statement and determine the following facts. 1. Net sales consist of sales $972,000, less freight-out on merchandise sold $20,000. 2. Other revenues consist of sales discounts $12,000 and interest revenue $4,000. 3. Selling expenses consist of salespersons’ salaries $88,000; depreciation on equipment $4,000; sales returns and allowances $46,000; advertising $12,000; and sales commissions $10,000. All compensation should be recorded as Salaries and Wages Expense. 4. Administrative expenses consist of office salaries $54,000; dividends $14,000; utilities $13,000; interest expense $3,000; and rent expense $20,000, which includes prepayments totaling $2,000 for the first month of 2015. The utilities represent utilities paid. At December 31, utility expense of $3,000 has been incurred but not paid. Problem 6-2B (a) Determine the Cost of Goods Available for Sale Date Explanation Units Unit Cost Total Cost Total (b) Determine the ending inventory and cost of goods sold under each of the assumed cost flow methods. Prove the accuracy of the cost of goods sold under FIFO and LIFO. FIFO (1) Ending Inventory (2) Cost of Goods Sold Date Units Unit Cost Total Cost Cost of goods available for sale Amount Amount Amount Less: ending inventory Amount Amount Amount Total Amount Total Amount Cost of Goods Sold Amount Proof of Cost of Goods Sold (FIFO) Date Units Unit Cost Total Cost Amount Amount Amount Amount Amount Amount Amount Amount Total Amount Total Amount LIFO (1) Ending Inventory (2) Cost of Goods Sold Date Units Unit Cost Total Cost Cost of goods available for sale Amount Amount Amount Less: ending inventory Amount Amount Amount Total Amount Total Amount Cost of Goods Sold Amount Proof of .

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Problem 12-9A Condensed financial data of Odgers Inc. follow. ODGERS INC. Comparative Balance Sheets December 31 Assets 2014 2013 Cash $ 147,864 $ 88,572 Accounts receivable 160,674 69,540 Inventory 205,875 188,216 Prepaid expenses 51,972 47,580 Long-term investments 252,540 199,470 Plant assets 521,550 443,775 Accumulated depreciation (91,500 ) (95,160 ) Total $1,248,975 $941,993 Liabilities and Stockholders’ Equity Accounts payable $ 186,660 $ 123,159 Accrued expenses payable 30,195 38,430 Bonds payable 201,300 267,180 Common stock 402,600 320,250 Retained earnings 428,220 192,974 Total $1,248,975 $941,993 ODGERS INC. Income Statement Data For the Year Ended December 31, 2014 Sales revenue $710,882 Less: Cost of goods sold $247,892 Operating expenses, excluding depreciation 22,710 Depreciation expense 85,095 Income tax expense 49,922 Interest expense 8,656 Loss on disposal of plant assets 13,725 428,000 Net income $ 282,882 Additional information: 1. New plant assets costing $183,000 were purchased for cash during the year. 2. Old plant assets having an original cost of $105,225 and accumulated depreciation of $88,755 were sold for $2,745 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $47,636 was declared and paid during the year. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) ODGERS INC. Statement of Cash Flows For the Year Ended December 31, 2014 $ $ $ [removed] .

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*Problem 13-6A Irwin Corporation has been authorized to issue 20,800 shares of $100 par value, 10%, noncumulative preferred stock and 981,000 shares of no-par common stock. The corporation assigned a $2.50 stated value to the common stock. At December 31, 2014, the ledger contained the following balances pertaining to stockholders’ equity. The preferred stock was issued for land having a fair value of $142,900. All common stock issued was for cash. In November, 1,500 shares of common stock were purchased for the treasury at a per share cost of $14. In December, 500 shares of treasury stock were sold for $15 per share. No dividends were declared in 2014. Preferred Stock $119,000 Paid-in Capital in Excess of Par—Preferred Stock 23,900 Common Stock 981,000 Paid-in Capital in Excess of Stated Value—Common Stock 1,781,300 Treasury Stock (1,000 common shares) 14,000 Paid-in Capital from Treasury Stock 500 Retained Earnings 81,600 .

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Prior to posting in this discussion, complete The Parking Garage scenario interactivity module and view the video, This is Water by David Foster Wallace . Reflect on what you have seen and recall a time when you experienced simplistic and unfounded stereotypical thinking. What could you have done differently? What is something that you need to work on in the future to become a better critical thinker? 200 words .

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Prior to engaging in this discussion, read Chapters 10 and 11 in your text as well as the “Steps for Effective Discharge Planning” article, and review any relevant Instructor Guidance. For this discussion, refer to the information in the “Introduction to the Miller Family” document. Select one of the family members below whose medical condition has the potential to have worsened to the point that they would need to be hospitalized. Once you have chosen your subject, create a discharge scenario. Each of these family members has been introduced in an earlier assignment. Be sure to review your materials for that assignment including any relevant instructor feedback. Option 1: Elías - leukemia Option 2: Lila - diabetes (IDDM) Option 3: Sam - liver disease caused by heavy drinking Option 4: Lucy - bipolar disorder and serious substance abuse (dual diagnosis) In your initial post, create and present a possible scenario in order to respond to the subject’s discharge from the hospital. See earlier assignments for samples of how to begin crafting the scenario for your subject. Remember to be creative, refer to the “Introduction to the Miller Family” document, and include as much detailed information as appropriate. Be sure to address the following points in your initial post. Describe the specific issues that need to be addressed when discharging this patient. Briefly identify who (individuals, professionals, agencies, or organizations) might be identified in the plan, what needs to be done, and when it should happen. Identify community resources (e.g., doctors, counselors, and agencies) that will be needed, what their roles are in the plan, and assess how they might meet the needs of your patient. Integrate the biological theory of intellect and cognition with your subject’s sociocultural experiences in order to better ascertain his or her needs. Identify and discuss at least one barrier for success based on the individual’s intellect and his or her sociocultural experiences and perspectives. Critique the contributions of community-based programs and how they might alleviate issues related to this barrier. dq2 Watch one of the eight videos from The Future of Medicine playlist. Then, go to the Ashford University Library and find two research articles related to the social impact or relevance of the topic addressed in your selected video. For assistance with finding peer-reviewed articles, please see the tutorial on the Ashford University Library website. Consider the work you have completed in the previous discussions throughout the course. Summarize how we, as individuals, are affected by disease, disability, or disorder. What emotions do we experience toward others with these conditions (empathy, judgment, fear, guilt)? Critique the contributions of community-based programs and how they influence our societal reactions to diseases, disabilities, and disorders. Examine and comment on the ways in which individuals, families, communi.

Prior to engaging in this discussion, read Chapters 10 and 11 in y.docx

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Privacy in a Technological Age: Privacy protection is a hot topic in today’s data-hungry technological world . In a well-written paper, 1. Begin with an examination of an individual’s right to privacy . Then consider 2. How advanced surveillance and monitoring technologies might intrude upon this right to privacy. 3. How might the roles and obligations of an organization conflict with its workers right to privacy? Provide specific examples to support your analysis. Your well-written paper should be 2-3 pages in length and formatted according to the CSU-Global Guide to Writing and APA Requirements . You should reference 2-3 scholarly sources (your textbook can count as one of these). The CSU-Global Library is a good place to find these scholarly sources Textbook is attached Reynolds, G. W. (2014). Ethics in information technology (5th ed.). Stamford, CT: Cengage Learning Note: I don’t need cover page. .

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Prisoner rights in America are based largely on the provisions of the Bill of Rights. In this assignment, you will research the U.S. Bill of Rights and explain its major provisions. You should address the impact that the Bill of Rights has had on the field of criminal justice, corrections, and prisoners' rights. Also, explain how the Bill of Rights is applied at the state level. Identify and explain the major provisions of the Bill of Rights. How has the Bill of Rights significantly impacted the prisoners' rights and the fields of criminal justice and corrections? Explain how the Bill of Rights is applied at the state level. What are 2 major avenues of relief pursued by prisoners? You must reference at least 2 credible sources in APA style. 4 pages No plagerism Abstract and Reference Page .

Prisoner rights in America are based largely on the provisions of th.docx

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Primary Task Response: Within the Discussion Board area, write 300–500 words that respond to the following questions with your thoughts, ideas, and comments. This will be the foundation for future discussions by your classmates. Be substantive and clear, and use examples to reinforce your ideas. Interest groups play a significant role in contemporary American politics, on a wide range of public policy issues, from healthcare (Affordable Care Act, for example) to gun control (the NRA is a well-known example), and from financial services regulation to regulating food production. For this discussion board, choose an interest group that appeals to you and then identify a public policy issue that your selected interest group is working on impacting. In addition, include the following information: What types of activities are conducted by your interest group? Provide examples of activities undertaken by the group within the last 12 months. Activities can include lobbying, television or radio spots, media spots, rallies or other activities. Also, if available, provide links to any news articles about the organization’s activities or press releases from the organization or other articles from the organization’s website for your classmates’ reference. How is your chosen interest group connected to the average citizen, if at all? Provide examples of average citizens’ involvement in your chosen interest group, if any. If your chosen interest group rarely or does not interact with the average citizen, please discuss how the work of your chosen interest group indirectly impacts the average citizen, if at all. Do you believe that interest groups do, or have the ability to, promote corruption in government? Explain your position. If they do or have the potential to do so, why do you believe so? If not, what do you think prevents them from corrupting government? Support your position with specific examples. .

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Pretend you are a British government official during the time leading up the Revolutionary War. Write a 2-3 paragraph letter to the editor of your local newspaper explaining your feelins about the actions of the colonists. Be sure to give examples. (Things to possibly include: Do you think they are overreacting? Why or why not? How do you feel the issues should be resolved?) Really put some thought into this assignment, it wouldn't hurt to do some outside research to support your Letter to the Editor .

Pretend you are a British government official during the time leadin.docx

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