sujalpawar038

You are part of a team that retrieves a deep-sea worm from the depths of the Mariana Trench. You suspect that Mg2+ takes the function of Ca2+ in transmitter release. List 3 ways you could test that this hypothesis.

How deep is the Mariana trench

BCS has provided the auditor with the following informationregarding their investment accounts: At 12/31/2011, Tradingsecurities $400,000, Available-for-Sale Securities $500,000,Held-to-Maturity Securities $1,500,000. At 12/31/2012, TradingSecurities $600,000, Available-for-Sale Securities $350,000,Held-to-Maturity Securities $2,000,000. Additional information: Themarket value of the trading securities was $450,000 on December 31,2011 and $475,000 on December 31, 2012; the market value of theavailable for sale securities was $600,000 on December 31, 2011 and$250,000 on December 31, 2012.

a. What is the proper valuation for the trading andavailable-for-sale securities on 12/31/11 and 12/31/12? (What valuewill appear on the balance sheet for these securities?)
b. The trading securities held by the company at the end of 2011were sold in 2012 for $450,000. What was the gain or lossrecognized on the sale? Prepare the journal entry to record thesale.
c. What is the impact on the income statement in 2011 and 2012 ofholding these investment securities (show your calculation).
d. How would you audit the balance in the held-to-maturitysecurities at the end of 2012? What is the appropriate valuationbase for these securities?
e. What is the impact of the held-to-maturity securities on theincome statement for 2012?

please state that the major difference in the accountingfor a portfolio of "trading securities" vs. a portfolio of"available-for-sale securities" vs. "held-to-maturity"?

In other words, what are the main difference in accountingtreatment between the two categorized investment holdings, tradingsecurities vs. available-for-sale securities?, (the rationalebehind, does this rationale make sense to you?)

Bartlet Financial Services Company holds a large portfolio ofdebt and stock securities as an investment. The total fair value ofthe portfolio at December 31, 2014, is greater than total cost.Some securities have increased in value and others have decreased.Deb Faust, the financial vice president, and Jan McCabe, thecontroller, are in the process of classifying for the first timethe securities in the portfolio. Faust suggests classifying thesecurities that have increased in value as trading securities inorder to increase net income for the year. She wants to classifythe securities that have decreased in value as long-termnon-trading securities, so that the decreases in value will notaffect 2014 net income. McCabe disagrees. She recommendsclassifying the securities that have decreased in value as tradingsecurities and those that have increased in value as long-termnon-trading securities. McCabe argues that the company is having agood earnings year and that recognizing the losses now will help tosmooth income for this year. Moreover, for future years, when thecompany may not be as profitable, the company will have built-ingains.
Instructions
(a) Will classifying the securities as Faust and McCabe suggestactually affect earnings as each says it will?
(b) Is there anything unethical in what Faust and McCabe propose?Who are the stakeholders affected by their proposals?
(c) Assume that Faust and McCabe properly classify the portfolio.At year-end, Faust proposes to sell the securities that willincrease 2014 net income, and McCabe proposes to sell thesecurities that will decrease 2014 net income. Is thisunethical?

Let T : U ? V and S : V ? W be linear mappings. Prove:
(a) If S is injective, then Ker(ST ) = Ker T .
(b) If T is surjective, then Im(ST ) = Im S.

CA17-6 ETHICS (Fair Value) Addison Manufacturing holds a large portfolio of debt securities as an investment. The fair value of the portfolio is greater than its original cost, even though some debt securities have decreased in value. Sam Beresford, the financial vice president, and Angie Nielson, the controller, are near year-end in the process of classifying for the first time this securities portfolio in accordance with GAAP. Beresford wants to classify those securities that have increased in value during the period as trading securities in order to increase net income this year. He wants to classify all the securities that have decreased in value as held-to-maturity.

Nielson disagrees. She wants to classify those debt securities that have decreased in value as trading securities and those that have increased in value as held-to-maturity. She contends that the company is having a good earnings year and that recognizing the losses will help to smooth the income this year. As a result, the company will have built-in gains for future periods when the company may not be as profitable.

Instructions

Answer the following questions.

(a)Will classifying the portfolio as each proposes actually have the effect on earnings that each says it will?

(b)Is there anything unethical in what each of them proposes? Who are the stakeholders affected by their proposals?

(c)Assume that Beresford and Nielson properly classify the entire portfolio into trading, available-for-sale, and held-to-maturity categories. But then each proposes to sell just before year-end the securities with gains or with losses, as the case may be, to accomplish their effect on earnings. Is this unethical?

Addison Manufacturing holds a large portfolio of debt and equitysecurities as an investment. The fair value of the portfolio isgreater than its original cost, even though some securities havedecreased in value. Sam Beresford, the financial vice president,and Angie Nielson, the controller, are near year-end in the processof classifying for the first time this securities portfolio inaccordance with GAAP. Beresford wants to classify those securitiesthat have increased in value during the period as tradingsecurities in order to increase net income this year. He wants toclassify all the securities that have decreased in value asavailable-for-sale (the equity securities) and as held-to-maturity(the debt securities).

Nielson disagrees. She wants to classify those securities thathave decreased in value as trading securities and those that haveincreased in value as available-for-sale (equity) andheld-to-maturity (debt). She contends that the company is having agood earnings year and that recognizing the losses will help tosmooth the income this year. As a result, the company will havebuilt-in gains for future periods when the company may not be asprofitable.

Instructions

Answer the following questions.

1. What are the four steps to smart buying?

2. What is comparison shopping?

3. What are the three Ps for eating on a budget?

4. What are three ways you can make sure you are spending wisely on clothing?

5. What are three of the most important things to consider when renting an apartment?

6. What are the advantages of buying a car? What are the advantages of leasing a car?

1. What are the four steps to smart buying?

2. What is comparison shopping?

3. What are the three Ps for eating on a budget?

4. What are three ways you can make sure you are spending wisely on clothing?

5. What are three of the most important things to consider when renting an apartment?

6. What are the advantages of buying a car? What are the advantages of leasing a car?

When and Where Did Human Resource Management is said to be started in Ethiopia

Addison Manufacturing holds a large portfolio of debt and equity securities as an investment. The fair value of the portfolio is greater than its original cost, even though some securities have decreased in value. Ted Abernathy, the financial vice president, and Donna Nottebart, the controller, are near year-end in the process of classifying, for the first time, this securities portfolio in accordance with FASB Statement No. 115. Abernathy wants to classify those securities that have increased in value during the period as trading securities in order to increase net income this year. He wants to classify all the securities that have decreased in value as available-for-sale (equity securities) and as held-to-maturity (debt securities).Nottebart disagrees. She wants to classify those securities that have decreased in value as trading securities and those that have increased in value as available-for-sale and held-to-maturity. She contends the company is reporting a good earnings year and that recognizing the losses helps to smooth income this year. As a result, the company will have built-in gains for future periods when the company may not be as profitable.Discuss which treatment you would choose for determining the fair value of the equity investments. Use factual information to justify your treatment choice.

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Question

(Fair Value)

Addison Manufacturing holds a large portfolio of debt and equitysecurities as an investment. The fair value of the portfolio isgreater than its original cost, even though some securities havedecreased in value. Sam Beresford, the financial vice president,and Angie Nielson, the controller, are near year-end in the processof classifying for the first time this securities portfolio inaccordance with GAAP. Beresford wants to classify those securitiesthat have increased in value during the period as tradingsecurities in order to increase net income this year. He wants toclassify all the securities that have decreased in value asavailable-for-sale (the equity securities) and as held-to-maturity(the debt securities).

Nielson disagrees. She wants to classify those securities thathave decreased in value as trading securities and those that haveincreased in value as available-for-sale (equity) andheld-to-maturity (debt). She contends that the company is having agood earnings year and that recognizing the losses will help tosmooth the income this year. As a result, the company will havebuilt-in gains for future periods when the company may not be asprofitable.

Instructions

Answer the following questions.

If m ? f(x) ? M for a ? x ? b, where m is the absolute minimum and M is the absolute maximum of f on the interval [a, b], then m(b ? a) ? b f(x) dx a ? M(b ? a). Use this property to estimate the value of the integral. 16 5 x dx 9 Incorrect: Your answer is incorrect. (smaller value) Incorrect: Your answer is incorrect. (larger value)

(Fair Value)

Addison Manufacturing holds a large portfolio of debt and equitysecurities as an investment. The fair value of the portfolio isgreater than its original cost, even though some securities havedecreased in value. Sam Beresford, the financial vice president,and Angie Nielson, the controller, are near year-end in the processof classifying for the first time this securities portfolio inaccordance with GAAP. Beresford wants to classify those securitiesthat have increased in value during the period as tradingsecurities in order to increase net income this year. He wants toclassify all the securities that have decreased in value asavailable-for-sale (the equity securities) and as held-to-maturity(the debt securities).

Nielson disagrees. She wants to classify those securities thathave decreased in value as trading securities and those that haveincreased in value as available-for-sale (equity) andheld-to-maturity (debt). She contends that the company is having agood earnings year and that recognizing the losses will help tosmooth the income this year. As a result, the company will havebuilt-in gains for future periods when the company may not be asprofitable.

Instructions

Answer the following questions.

CA17-6. (Fair Value) Addison Manufacturing holds a large portfolio of debt securities as an investment. The fair value of the portfolio is greater than its original cost, even though some debt securities have decreased in value. Sam Beresford, the financial vice president, and Angie Nielson, the controller, are near year-end in the process of classifying for the first time this securities portfolio in accordance with GAAP. Beresford wants to classify those securities that have increased in value during the period as trading securities in order to increase net income this year. He wants to classify all the securities that have decreased in value as held-to-maturity. Nielson disagrees. She wants to classify those debt securities that have decreased in value as trading securities and those that have increased in value as held-to-maturity. She contends that the company is having a good earnings year and that recognizing the losses will help to smooth the income this year. As a result, the company will have built-in gains for future periods when the company may not be as profitable.

Instructions Answer the following questions.

(a) Will classifying the portfolio as each proposes actually have the effect on earnings that each says it will?

(b) Is there anything unethical in what each of them proposes? Who are the stakeholders affected by their proposals?

(c) Assume that Beresford and Nielson properly classify the entire portfolio into trading, available-for-sale, and held-to-maturity categories. But then each proposes to sell just before year-end the securities with gains or with losses, as the case may be, to accomplish their effect on earnings. Is this unethical?

Overview

How we account for and present debt and equity investments on the financial statements is an important part of U.S. GAAP as we move towards an asset/liability approach as to how certain transactions are recorded. The application of the principles of fair value accounting in regards to these assets can be extremely important in how investors determine a company's financial position. It is an area that has had some interesting ramifications in the financial world.

Instructions

Buckingham Company holds a large portfolio of debt securities as investments. The total fair value of the portfolio is greater than its total original cost, even though some of the individual debt securities have decreased in value. Julia, the CFO, and Sam, the Controller, are near year-end in the process of classifying, for the first time, this investment portfolio in accordance with U.S. GAAP. Julia wants to classify those securities that have increased in value during the period as trading securities in order to increase net income this year, and wants to classify those that have decreased in value as held-to-maturity. Sam, on the other hand, disagrees. He wants to classify the securities that have decreased in value as trading securities and those that have increased in value as held-to-maturity. He contends that the company is having a good earnings year and the recognizing the losses will help to smooth the income this year, and thus the company will have built-in gains for future periods when the company may not be as profitable.

Answer the following questions:

1- Will classifying the portfolio as each proposes actually have the effect on earnings that each says it will? Why or why not?

2- Is there anything unethical in what each of them proposes? Who are the stakeholders affected by their proposals? Be sure to include a solid analysis of current U.S. GAAP standards that the company should be following for debt investments, including properly cited references.

3- Assume that Julia and Sam end up properly classifying the entire portfolio into proper categories, but then each makes a different proposal just before year end: Julia wants to sell those securities with gains and Sam wants to sell only those with losses to accomplish their individual desired effects on net income. Is this unethical? Why or why not?

4- Is the financial community in the U.S. in agreement with the current U.S. GAAP standards as to how to present investments at fair value (often called mark-to-market accounting)? What impact did these standards have in the 2008 financial crisis? Research this on the internet and summarize what you find, being sure to include properly cited references.

Questions

Directions: Read each question carefully and examine the identified sources. Write the letter of the response that best answers each question on the line provided.

Claim: NATO’s activities in Iraq and Afghanistan reinforces the national security interests of the United States.

_____  1. Which document provides the best evidence to support this claim?

Document A

Document B

Document C

Document D

_____  2.  Which of the following best captures the message presented in Document B?

NATO allies are not contributing enough to NATO defense operations.

The United States is not contributing enough to the NATO defense.

NATO military equipment is superior to gear used by its opponents.

The United States and NATO allies contribute equally to NATO defense.

_____ 3.  Which document provides the best evidence to support the message of Document B?

Document A

Document C

Document D

None of the documents presented support the message of Document B.

_____  4.  Which statement from Document A best characterizes the purpose for the creation of the North Atlantic Treaty Organization?

“The parties to this Treaty reaffirm their faith in the purposes and principles of the Charter of the United Nations…”

“They seek to promote stability and well-being in the North Atlantic area.”

“The Parties undertake...to refrain in their international relations from the threat or use of force…”

“They therefore agree to this North Atlantic Treaty…”

Noteworthy Black Canadians

Do some research on how The Honourable Lincoln M. Alexander have contributed to canadian history and culture.

Make sure it’s a good paragraph at a university level

Briefly explain ONE example of continuing efforts by African Americans to gain civil rights in the early 1960s.

Briefly explain ONE example of federal government actions in support of civil rights for African Americans in the early 1960s.

Briefly explain ONE example of a political or social crisis arising from events in the civil rights movement of African Americans in the early 1960s.

Answer each question with 10 sentences each

Assume that the information provided in Sources A, B, C and D is credible. Complete the following extended response question:

Is the North Atlantic Treaty Organization still relevant to the national security of the United States?

Develop a claim in response to the question.

Cite evidence from the provided sources to support your claim.

Use your knowledge of government in your response.

Overview

How we account for and present debt and equity investments on the financial statements is an important part of U.S. GAAP as we move towards an asset/liability approach as to how certain transactions are recorded. The application of the principles of fair value accounting in regards to these assets can be extremely important in how investors determine a company's financial position. It is an area that has had some interesting ramifications in the financial world.

Instructions

Buckingham Company holds a large portfolio of debt securities as investments. The total fair value of the portfolio is greater than its total original cost, even though some of the individual debt securities have decreased in value. Julia, the CFO, and Sam, the Controller, are near year-end in the process of classifying, for the first time, this investment portfolio in accordance with U.S. GAAP. Julia wants to classify those securities that have increased in value during the period as trading securities in order to increase net income this year, and wants to classify those that have decreased in value as held-to-maturity.

Sam, on the other hand, disagrees. He wants to classify the securities that have decreased in value as trading securities and those that have increased in value as held-to-maturity. He contends that the company is having a good earnings year and the recognizing the losses will help to smooth the income this year, and thus the company will have built-in gains for future periods when the company may not be as profitable.

Answer the following questions:

Will classifying the portfolio as each proposes actually have the effect on earnings that each says it will? Why or why not?

Is there anything unethical in what each of them proposes? Who are the stakeholders affected by their proposals? Be sure to include a solid analysis of current U.S. GAAP standards that the company should be following for debt investments, including properly cited references.

Assume that Julia and Sam end up properly classifying the entire portfolio into proper categories, but then each makes a different proposal just before year end: Julia wants to sell those securities with gains and Sam wants to sell only those with losses to accomplish their individual desired effects on net income. Is this unethical? Why or why not?

Is the financial community in the U.S. in agreement with the current U.S. GAAP standards as to how to present investments at fair value (often called mark-to-market accounting)? What impact did these standards have in the 2008 financial crisis? Research this on the internet and summarize what you find, being sure to include properly cited references.

Discussion - Ethical Considerations in Classifying Investments

Overview

How we account for and present debt and equity investments on the financial statements is an important part of U.S. GAAP as we move towards an asset/liability approach as to how certain transactions are recorded. The application of the principles of fair value accounting in regard to these assets can be extremely important in how investors determine a company's financial position. It is an area that has had some interesting ramifications in the financial world. Instructions Buckingham Company holds a large portfolio of debt securities as investments. The total fair value of the portfolio is greater than its total original cost, even though some of the individual debt securities have decreased in value. Julia, the CFO, and Sam, the Controller, are near year-end in the process of classifying, for the first time, this investment portfolio in accordance with U.S. GAAP. Julia wants to classify those securities that have increased in value during the period as trading securities in order to increase net income this year and wants to classify those that have decreased in value as held-to-maturity. Sam, on the other hand, disagrees. He wants to classify the securities that have decreased in value as trading securities and those that have increased in value as held-to-maturity. He contends that the company is having a good earnings year and the recognizing the losses will help to smooth the income this year, and thus the company will have built-in gains for future periods when the company may not be as profitable. Answer the following questions:

1. Will classifying the portfolio as each proposes actually have the effect on earnings that each says it will? Why or why not?

2. Is there anything unethical in what each of them proposes? Who are the stakeholders affected by their proposals? Be sure to include a solid analysis of current U.S. GAAP standards that the company should be following for debt investments, including properly cited references.

3. Assume that Julia and Sam end up properly classifying the entire portfolio into proper categories, but then each makes a different proposal just before year end: Julia wants to sell those securities with gains and Sam wants to sell only those with losses to accomplish their individual desired effects on net income. Is this unethical? Why or why not?

4. Is the financial community in the U.S. in agreement with the current U.S. GAAP standards as to how to present investments at fair value (often called mark-to-market accounting)? What impact did these standards have in the 2008 financial crisis? Research this on the internet and summarize what you find, being sure to include properly cited references. Be sure to include properly cited references.

As discussed in Chapter 4, governments must mark-to-market theirinvestments (including held-to-maturity securities). Suppose that acity has in its portfolio debt securities that it intends to holdto maturity. Interest rates increase. Therefore, the market valueof the securities decreases, and accordingly the city mustrecognize an investment loss. As interest rates increase, themarket value of its outstanding bonds also decreases. Irrespectiveof current accounting standards, do you think that the city shouldrecognize a gain from the decrease in value of its outstandingbonds? Explain.

A company uses the fair value option to record noncurrent liabilites.

How can the company recognize a gain due to debt values decreasing, according to the financial accounting standards board (FASB)?

A. As the creditor experiences a loss, the sharehold experience a gain.

B As the shareholder experiiences a loss, the creditor experiences a gain.

C. The decrease in the market rate of interest will increase the value of the corporate equity.

D. The interest payments decrease as the market value of the debt decreases.

An aquarium 88 m long, 55 m wide, and 22 m deep is full of water. The hydrostatic force on one end of the aquarium is _____ Newtons?

Based on the provided websites - you will pick on the following topics and develop an information poster based on the issue using the provided template.

Topics:

Selected on the the following topics: Body

Mind

Sexual Health

Food & Fitness

Diseases and Conditions

Infections

Depression

Stress

Anxiety

Where Students Will Gather Information:

● Teen Health and Wellness

● Kids Help Phone

● Teens Health

● Image Quest

Poster must include:

● Appropriate title and subheadings

● Information on the following:

○ Definition of topic

○ Signs and symptoms

○ Where to find support / help

○ Additional important information (maximum of 5 points)

Please show all work!

The equations for free fall near the surfaces of Man and Jupiter Cs in meters, tin seconds) are: Mars, s = 1.86t/2; Jupiter, s = 11.44t/2• How long would it take a rock falling from rest to reach a velocity of 16.6 m/sec (about 60 km/h) on each planet?

What happened to HRM beginning and growth in Ethiopia?