At December 31- 2013- Shiga Naoya Corporation had the following stock (1).docx

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At December 31, 2013, Shiga Naoya Corporation had the following stock outstanding. During 2014, Shiga Naoya did not issue any additional common stock. The following also occurred during 2014. Compute earnings per share data as it should appear in the 2014 income statement of Shiga Naoya Corporation. Solution Earnings After Tax = (Income from Continuing operations before tax - loss from discontinued operations before tax )*(1-tax rate) =(23499000-3280000)*(1-.35) =20219000*0.65 =13142350 Earnings per share = (Earnings After tax- preference dividends)/ total number of equity shares = (13142350-1093400)/4084800 =$ 2.95/ share .

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At December 31- 2013- Shiga Naoya Corporation had the following stock (1).docx

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Auditor Solution 1) The auditorâ€™s opinion on internal control is satisfied, because the management has followed all the guidelines and has taken necessary steps for an effective internal control. 2) The auditor has expressed an unqualified opinion on Hewlett Packardâ€™s financial statements, because the auditor observed during the audit that the income statement, cash flow statement, balance sheet and other financial statements show true and fair view figures. Unqualified opinion means the auditor believes that there is no fraud has committed by the client. 3) The paragraph states that when there are permanent limitations like human fallibility, collusion etc. the auditor cannot give assurance whether the internal controls show the misstatements. Without having proper idea, if management or anyone estimates or forecasts the performance or quality of work to be done may lead to risk and the controls which are expected to follow in those estimates or forecasts may become inadequate or useless due change of conditions. Because we cannot expect same performance in every day and the policies and procedures are slowly become worst or useless. .

AuditorSolution1) The auditors opinion on internal control is satisfie.docx

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Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th Edition Case 1.3 Page 15 3. Consult Paragraph 67 of PCAOB Auditing Standard No. 12. Do you believe that Qwest had established an effective system of internal control over finan-cial reporting related to the presentation and disclosure of its nonrecurring revenue? Why or why not? Solution The revenue recognition principle states that revenues are recognized when realized or realizable and when earned; also, revenue from a transaction must meet both criteria to be recognized for recording in the financial statements.Â Â Revenues are realized when products are exchanged for cash or claims to cash, and are realizable when related assets received are readily convertible to cash.Â Â Revenues are earned when products are delivered or services are performed.Â Â These principles are important in defining revenue recognition, which helps auditors identify fraud and misstatements.Â Â Users of financial statements will have a better understanding of an entity .

Auditing and Accounting Cases Investigating Issues of Fraud and Profes (5).docx

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Athens, Inc., has 9,000 shares of common stock outstanding and the following data has been collected: Common stock, $10 par value, 20,000 shares authorized and 10,000 issued..........$100,000 Contributed capital in excess of pay value, common stock.... $50,000 Retained earnings........$25,000 Treasury stock...........411,500 The cost per share of the treasury stock is: A $1.15 B $11.50 C $1.28 D $10.50 Solution Ans B $ 11.50 .

Athens- Inc-- has 9-000 shares of common stock outstanding and the fol.docx

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At time 110 four processes (P1 P4) are waiting for a timeout signal-.docx

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At January 1, 2012, Lance Link Corporation had 100,000 shares of $1 par common stock and 1,000 shares of $100 par, 6%, cumulative preferred stock outstanding. Express did not pay dividends in 2012 or 2013. In December 2014, the board of directors declared a $45,000 cash dividend to be paid on January 31. Required: Compute the total dividend to be paid to the preferred shareholders. Compute the total dividend to be paid to the common shareholders Show the December 31 journal entry to record the declaration of dividends. Solution Answer 1: Answer 2: Answer 3: Profit and Loss A/c Dr. 45000 To Proposed Dividend 45000 (Being dividend declared) .

At January 1- 2012- Lance Link Corporation had 100-000 shares of $1 pa.docx

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At December 31, 2013, Hansen Corporation had 42,000 shares of common stock and 6,000 shares of 9%, $100 par cumulative preferred stock outstanding. No dividends were declared or paid in 2013. Net income was reported as $220,000. What is basic EPS? (Round your answer to 2 decimal places.) Solution Basic EPS is the amount of company\'s profit taht is available to its common stock shareholders. As we pay preferred shareholders before common stock holders , so we deduct the preferred dividend. Basic EPS = (Net income - preferred dividend)/ weighted average number of shares Net Income = $220000 Preferred dividend = 600000 x .09 = $54000 weighted number of shares ( assuming that all the shares were held by company for the whole year) = 42000 therefore, Basic EPS = (220000 - 54000)/42000 = $3.95 .

At December 31- 2013- Hansen Corporation had 42-000 shares of common s.docx

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File: LineScrabbleDriver.java /U 4/ in/Desktop/Guess this is the death of me-GRASP CSD uava. 87% )- 12:19 Q Project Settings Tools Window Help import java.util.Scanner: import java.io.* public class LineScrabbleDriver public static void main(String argsl]) try string fileName; Scanner scan new Scanner (System.in); System.out.println(\"Enter a file name please fileName = scan. nextLine(); Linescrabble anew Linescrabble(fileName) a.readLines) a.doLine(); e.consequence) catch (IOException e) System.out.println( \"Please enter a file name whose file has strings.\" Echo.java LineScrabbleDriver.java LineScrabble.java GRASP Messages | Runl/O | Interactions LineScrabbleDriver . java: 14: doLine( java . 1ang.String) intineserabble cannotbe applied to a dolineOi l error Compile Messages Stop Clear Copy Line:15 Col:1 Code:97 Top:1 Solution In your LineScrabble.java instead of public void doLine(String c) replace with public void processLine(String c) then it will execute successfully .

File- LineScrabbleDriver-java -U 4- in-Desktop-Guess this is the death.docx

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Fill out the following table for four different IT systems. Â·Â Â Â Â Â Â Â Note two enterprise systems they connect with and their connection type. Â·Â Â Â Â Â Â Â Note two security vulnerabilities the connection may have and two to four ways each vulnerability could be potentially exploited. Additional Comments: An example row has been entered into the table in blue. This is only an example and should not limit what you do. Keep in mind that enterprise systems cover a certain task in the enterprise (HR, CRM, Identity Management, etc.). They are not the components of a system (such as servers). Connections can often be a direct connection/pipe, a file, a common database, or something else. The vulnerability is what would make the connection vulnerable to an attack. The related risk is an attack that could target the weakness. Solution When securing the modern enterprise, consider that IT systems do not operate alone. Securing them involves securing their interfaces with other systems as well. It is important to know the different interconnections each system may have.two security vulnerabilities the system may have and 2 to 4 ways each vulnerability could be potentially exploited. IT System Target System Connection Type Possible Security. Vulnerability Related Risk 1. WMOS 2. WCS 3. network(database) 4.Incorrect accessibility 5.System Failures 6. Users accessing items not allowed 7.Users not having access to needed items 8.Loss of data and reboot time 9.Downtime of production A first step to developing an enterprise security plan is to identify the specific vulnerabilities and related risks facing an organization. This list should be fairly exhaustive. Many vulnerability and threat pairs will not make the final cut for remediation, but an organization can only properly prioritize these if it has fully covered all of the risks. .

Fill out the following table for four different IT systems- Note two.docx

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Figure 9.3 shows an energy diagram for the dissolving of an ionic compound. Discuss what factors are going to tend to make this process more favorable-in other words would likely make the com pound more soluble. Solution Factors that increases the solubility of ionic compounds: Higher the solvent-solute interaction, higher the solubility of ionic compounds in the solvent. As polar solvent dissolve polar solute, ionic compounds are more soluble in polar solvent like water. Polar solvent strongly attract the ions of the solid compound. Common ion effect decrease the solubility of the ionic compounds if the salts ion is already present in the solvent. For example CaSO?(s) ? CaÂ²?(aq) + SO?Â²?(aq) If either of Ca 2+ and SO 4 2- is already present in the solvent the solubility of CaSO4 in the solvent decrease due to common ion effect. For an endothermic reaction increase in temperature increases the solubility of the ionic compound in the solvent as predicted by Le Chatelier Principle. For an exothermic reaction increase in temperature decreases the solubility of ionic compound in the according to Le Chatelier Principle. .

Figure 9-3 shows an energy diagram for the dissolving of an ionic comp.docx

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FakeArrayList first = new FakeArrayl_ist(3); first.set(2, 7.1); first.set(l, 4.9); FakeArrayList second = new FakeArrayList(5); second.set(0, 9.1); second.set(1, 8.4); Solution class main_stack_frame { int identifier; int address; float contents; public: void set(int id,float cont) {identifier=id; contents=cont; address=address; } } class heap extends main_stack_frame { int identifier1; int address1; float contents1; public: void set(int id1,float cont1) {identifier1=id1; contents1=cont1; address1=address1; } } class test { public static void main(String args[]) main_stack_frame first= new main_stack_frame(3); // object of stack_frame class heap second = new heap(5);// object of heap class first.set(2,7.1);// calling set function of main_stack_frame first.set(1,4.9) second.set(0,9.1);// invoking set methd of heap class second.set(1,8.4); } } .

FakeArrayList first - new FakeArrayl_ist(3)- first-set(2- 7-1)- first-.docx

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Explain why workplace spirituality seems to be an important concern. Solution A culture that is most likely to shape high ethical standards is high in risk tolerance, low to moderate in aggressiveness, and focuses on means as well as outcomes. An innovative culture is characterized by the following: challenge and involvement, freedom, trust and openness, idea time, playfulness/humor, conflict resolution, debates, and risk-taking. A customer-responsive culture has six characteristics: employees who are outgoing and friendly; few rigid rules, procedures, and regulations; widespread use of empowerment; clear roles and expectations; and employees who are conscientious in their desire to please the customer. Workplace spirituality is important for the following reasons: employees are looking for ways to counterbalance the stresses and pressures of a turbulent pace of life; people are looking for involvement and connection that they often don .

Explain why workplace spirituality seems to be an important concern-So.docx

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Explanation of the similarities and differences between the Income Statement and Operating Activities section of the Statement of Cash Flows a. What type of information is each statement conveying? Be specific and provide at least two examples. Solution Cash flow from operating activities is a section of the cash flow statement that provides information regarding the cash-generating abilities of a company\'s core activities. Example: Cash flow from operating activities is generally calculated according to the following formula: Cash Flow from Operating Activities = Net income + Noncash Expenses + Changes in Working Capital The noncash expenses are usually the depreciation and/or amortization expenses listed on the firm\'sincome statement. A statement of cash flows typically breaks out a company\'s cash sources and uses for the period into three categories: cash flows from operations, cash flows from investing activities, and cash flows from financing activities. Cash flows from operations primarily measures the cash-generating abilities of the company\'s core operations rather than from its ability to raise capital or purchase assets The income statement is one of the three primary financial statements used to assess a company .

Explanation of the similarities and differences between the Income Sta.docx

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Explain why Windows, Linux, and Solaris implement multiple locking mechanisms. Describe the circumstances under which they use spin-locks, mutex locks, semaphores, adaptive mutex locks, and condition variables. In each case, explain why the mechanism is needed. I have already posted this question once before and there is an answer on the internet for this question. Please do not post that paragraph I need something a little more in depth then that. I am just wondering what Windows Linux and Solaris use do they use all these ( spin-locks, mutex locks, semaphores, adaptive mutex locks, and condition variables. ) or not and what is their purpse in each operating system. Thank you so much for your time I really appreciate it. Solution In various operating systems windows, linux or solaris, we have multiprogramming as well as multiprocessing. Here we are doing multiple things at a same time. Here we have various threads working simultaniously to perfrom the task. We have a multiple threads working on a shared memory. So its improtant to maintain the data atomicity, which says if some one is working on any memory address then no other access it. To achive it, we comes up with the multiple locking mechanisms. Various types of locks are being used on the bases of the requirement. But the main purpose of all the locks are same, which says that if one thread is working on any memory location then, first it will take a lock on the location, then perform its task and after that it will release the lock, so that other thread can access it. .

Explain why Windows- Linux- and Solaris implement multiple locking mec.docx

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Find the current through a 5-H inductor if the voltage across it is Also find the energy stored within 0 < t < 5s. Assume i(0)=0. 3012 t0 v(t) , Solution Here in the equation we have, Ldi/dt= v(t). or di/dt=v(t)/L. Sub the values we have di/dt=30t 2 /5. or di/dt=6t 2. Now inorder to find the current we have to integrate on bothsides of the above expression. or i=6t 3 /3. i=2t 3. Ampere. Now the energy stored E=1/2LI 2 = 1/2*5*(2t 3 ) 2 =1/2*20*4t 6 =[ 1/2*20*4*5 6 ]=156.25kwatts.[sub the value of t=5s] .

Find the current through a 5-H inductor if the voltage across it is Al.docx

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Find the Complex Zeros of the polynomial function. Write f in factored form. Please show all work-need to understand how to work problem. Thank you!!! f(x)=x^4+26x^2+25 Use the complex zeros to write f in factored form. Simplify your answer. Solution zeros => roots; so for x 4 +26x 2 +25 = 0 ; put t= x 2 ; so equation becomes t 2 +26t+25 = 0 ; roots = -bÂ±b 2 -4ac /2a ; = -26 Â±26 2 -4*25*1/2 = -14 and -38 ; so x 2 = -14 and x 2 = -38 ; so x= i14 ,-i14and x= i38,-i38 ; so equation in factors is (x-i14)(x+i14)(x-i38)(x+i38) = f(x) .

Find the Complex Zeros of the polynomial function- Write f in factored.docx

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Find the answer from the tip 6. The application is the application appearing on the display screen of a mobile device. (tip: main, background, display, foreground) True or False questions 7. The possible states of a process are: when the process is ready and waiting to be assigned to a processor. After the process is finished executing its code, it enters the termination state. A) True B) False Solution 6. display Application 7. True New The process is being created. Ready The process is waiting to be assigned to a processor. Ready processes are waiting to have the processor allocated to them by the operating system so that they can run. Running Process instructions are being executed (i.e. The process that is currently being executed). Waiting The process is waiting for some event to occur (such as the completion of an I/O operation). Terminated The process has finished execution. 8 . True 9. True 10.False 11.True 12. True 13.False 14.True 12. .

Find the answer from the tip 6- The application is the application app.docx

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Explain: process technologies product and service offerings enabling technologies Solution Process technologies Process technologies is used to create and deliver products and services. This distinguishes them from product technology which is the technology embedded within a product. example video cassette recorder to distinguish between the technology within the recorder itself and the technology which made the recorder. If product/service and process technologies can sensibly be separated in an operation, they will not always receive equal attention. Sometimes developing product technology will be seen as more important than developing process technology and sometimes vice versa . One factor which influences this is the stage of the product or service in its life cycle, that is the maturity of the product. The figure below illustrates how the relative rates of product/service and process technology innovation vary as a product matures. For example, examine how the relative emphasis on product and process technology of personal computers (PCs) has changed since their introduction in the late 1970s. For the first few years after their introduction the product technologies of PCs were their main feature. Product and service offerings The product and service are inextricably linked .

Explain- process technologies product and service offerings enabling t.docx

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find four articles, one each on the following topics: Then, for each article: Submission Requirements: Submit a Word document of the following specifications: Solution Traditional team and virtual team: Traditional team is team of members who works in physical proximity whereas in virtual team members are located at different laces but are united by a shared goal. The co-located teams could conduct social parties to bring the team members together or arrange outdoor vacations. Virtual team is made of employees who are from different countries and whose operation span in multiple countries. Virtual teams and connects the geographical members through emails, text messaging and video conferencing etc. Interpersonal skills are equally essential for both virtual and traditional teams. Virtual team is made up of geographically dispersed members. These members are primarily expert with advance information and telecommunication technologies. Members have to use emails, video conferencing, text messages and they might have to meet face to face with the clients. .

find four articles- one each on the following topics- Then- for each a.docx

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Financing Activities Financing activities include inflows and outflows of cash from transactions that either generate capital or repay capital provided to the company. As with investing activities, you must review the changes to equity accounts and noncurrent liabilities as well as collect any additional data related to equity accounts and noncurrent liabilities to correctly calculate the cash flows from financing activities. APPLY THE CONCEPTS: Prepare the financing activities section Additional financing activities data: 1. On February 1, 2013, Leonardo Inc. issued 12,800 shares of its $1 par value stock. The company received the par value for the shares and $25,600 in excess of par value. 2. Leonardo paid dividends of $9,600 to its stockholders on June 30, 2013. Use a minus sign (â€“) to indicate an outflow of cash. No sign is needed to indicate an inflow of cash. Cash flows from financing activities Solution Working Common stock Issued = 12800*1 + 25600 Common stock Issued = 38400 .

Financing Activities Financing activities include inflows and outflows.docx

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Financial Accounting ACCOUNTING Chapter 5 homework prev Quest #1 (of 5) v next 00 points E5-2 Matching Definitions with Information Releases Made by Public Companies ILO 5-4] Following are the titles of various information releases. Match each definition with the related release by selecting the appropriate letter from the dropdown listed below. Definitions A. Comprehensive report containing the four basic financial statements and related notes, statements by management and auditors, and other descriptions of the company\'s activities. B. Annual report filed by public companies with the SEC that contains detailed financial information. C. Quarterly report filed by public companies with the SEC that contains unaudited financial information D. A company-prepared news announcement that is normally distributed to major news agencies E. Brief unaudited report for the quarter, normally containing condensed income statement and balance sheet (unaudited). F. Report of special events (e.g., auditor changes, mergers and acquisitions) filed by public companies with the SEC. Information Release Definitions 1. Annual report 2. Form 8-K 3. Press release 4. Form 10-Q 5. Quarterly report 6. Form 10-K ask your instructora question Check my work references gbook resources save & exit instructions I help submit assignment Solution Information Release Definitions Annual Report A Form 8K F Press release D Form 10Q C Quarterly report E Form 10K B .

Financial Accounting ACCOUNTING Chapter 5 homework prev Quest #1 (of 5.docx

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