Writing File 3

Sony lost its brand positioning to companies like LG, Samsung, and Apple. According to Burke (2018), “… the external environment now changes much more rapidly than organizations do” (p. 1). What external factors to Sony’s environment made their efforts for consumer electronics discontinuous? Dialogue response in 250-300 words using APA format with 3-4 APA references

 

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Assignment 3

This assignment should be completed after Chapter 12. It contributes 10% toward your final grade. Remember to show all your work as partial marks may be awarded.

Question 1 (15 marks)

On June 1, 2014, Fleming Co. sold goods to BFF Ltd. for FC 200,000 and entered into a 90-day forward contract with a financial institution to deliver FC 200,000. Fleming expects to collect payment from BFF in 90 days. Fleming has a July 31 year-end.

Selected exchange rates are presented below:
Spot Rate Forward rate to August 30

June 1, 2014 FC1= $1.5717 CAD FC1= $1.5702 CAD

July 31, 2014 FC1= $1.5600 CAD FC1= $1.5594 CAD

August 30, 2014 FC1= $1.5500 CAD

Required:

a) Prepare dated journal entries for Fleming to reflect the above transactions using the current method. Do not use hedge accounting.

b) Prepare dated journal entries for Fleming to reflect the above transactions using the net method. Do not use hedge accounting.

c) Explain how your journal entry on the settlement date would change if the receivable was hedged.

Question 2 (55 marks)

In 2015, Corbus Co., a Canadian company, created a foreign subsidiary called Snazzy Ltd. by investing $2,000,000 CAD (800,000 FC) in return for all of Snazzy’s common shares. In preparing to start operations, Snazzy acquired equipment for 960,000 FC and took out a 320,000 FC loan. Snazzy is committed to repaying the loan in 3 years. In 2016, Snazzy acquired a tract of land for 320,000 FC. All dividends were paid on December 31 of the years in which they were declared.

Snazzy’s financial statements for its first 2 years of operations are presented below.

Snazzy Ltd.

Statement of Financial Position

As of December 31

(in FC)

2016 2015

Assets:

Current assets:

Cash $ 48.000 $ 256,000

Accounts receivable 64,000 48,000

112,000 304,000

Noncurrent assets:

Land 320,000 –

Equipment 960,000 960,000

Accumulated amortization (192,000) (96,000)

1,088,000 864,000

Total assets $ 1,200,000 $ 1,168,000

Liabilities and shareholder’s equity:

Current liabilities:

Accounts payable 16,000 32,000

Noncurrent liabilities:

Loan payable 320,000 320,000

336,000 352,000

Shareholder’s equity:

Share capital 800,000 800,000

Retained earnings _64,000 _16,000

864,000 816,000

Total liabilities and shareholder’s equity $ 1,200,000 $ 1,168,000

Snazzy Ltd.

Statement of Comprehensive Income

For the year ended December 31

(in FC)

2016 2015

Revenue $ 480,000 $ 352,000

Expenses:

Amortization 96,000 96,000

Interest 64,000 64,000

Other expenses 192,000 128,000

352,000 288,000

Net and comprehensive income $ 128,000 $ 64,000

Snazzy Ltd.

Statement of Changes in Equity – Retained Earnings Section

For the year ended December 31

(in FC)

2016 2015

Retained earnings, beginning of year $ 16,000 $ –

Net income 128,000 64,000

Dividends declared (80,000) (48,000)

Retained earnings, end of year $ 64,000 $ 16,000

Selected exchange rates

when the equipment was purchased 1FC = $2.30 CAD

when the loan was negotiated 1FC = $2.40 CAD

when the land was purchased 1FC = $1.90 CAD

average during 2015 1FC = $2.20 CAD

December 31, 2015 1FC = $2.00 CAD

Average during 2016 1FC = $1.70 CAD

December 31, 2016 1FC = $1.50 CAD

Required:

a) Assume that Snazzy’s functional currency is the Canadian dollar.

i) Translate Snazzy’s 2015 financial statements using the appropriate method.

ii) Independently calculate the translation gain/loss.

iii) Repeat (i) and (ii) for 2016.

b) Assume that Snazzy’s functional currency is the FC.

i) Translate Snazzy’s 2015 financial statements using the appropriate method.

ii) Independently calculate the translation gain/loss.

iii) Repeat (i) and (ii) for 2016.

Question 3 (15 marks)

Prints Galore Ltd., a Canadian company, acquired 100% of Sculptures Ltd. for FC 300,000 on January 1, 2014. Prints Galore’s functional currency is the Canadian dollar and Sculpture’s functional currency is the FC. Selected exchange rates are presented below:

January 1, 2014 FC1 = $1.6993 CAD

December 31, 2015 FC1 = $1.7182 CAD

December 31, 2016 FC1 = $1.7233 CAD

Assume that the average rate for 2014, 2015, and 2016 is FC 1 = $1.7201 CAD.

Required:

a) At the time of acquisition, the fair value of Sculpture’s net assets was FC 200,000. There has been no impairment of goodwill.

i) Calculate the amount of goodwill that should be presented on Prints Galore’s December 31, 2016 consolidated statement of financial position.

ii) Calculate the amount of exchange gain/loss, if any, that should be reported on Prints Galore’s 2016 consolidated statement of income under other comprehensive income.

b) Assume that at the time of acquisition, the fair value of Sculpture’s net assets is FC 300,000. All of the net assets equaled their carrying value with the exception of some machinery which exceeded its carrying value by FC 100,000. The machinery has a remaining useful life of 5 years. Both Prints and Sculpture use straight-line amortization.

i) At the end of 2016, what amount, if any, of the acquisition differential should be added to the net book value of the equipment?

ii) Calculate the amortization expense, if any, related to the acquisition differential that should be included in Prints’ consolidated statement of comprehensive income for 2016.

iii) Calculate the ending balance of the cumulative exchange gain, cumulative OCI.

Question 4 (15 marks)

Senior Immigrants (SI) is an NFPO established a few years ago to help senior immigrants learn English and integrate into Canadian society. SI has some paid staff supported by a large group of volunteers. The organization is funded by government grants and private donations. During the current year, the following events occurred:

· SI was awarded a $1,000,000 government grant. The terms of the grant are:

– $380,000 for the acquisition of four mini-buses

– $120,000 for rent for the next 2 years

– $500,000 for SI’s operations and programs

In the current year, SI received $750,000—$380,000 for the mini-buses, $120,000 for the rent, and $250,000 for its operations and programs. The remaining $250,000 will be released next year.

· During the current year, SI paid actual rental costs of $55,000.

· A local car dealership that has made substantial donations to SI in the past supplied the mini-buses and customized them to SI’s requirements. The customized vehicles have a fair value of $500,000, but the car dealership sold the vehicles to SI for $425,000. SI took delivery of the vehicles in the summer of the current year.

· The vehicles are expected to have a 10-year useful life. SI’s policy is to take a full year’s of amortization in the year of acquisition.

· In the current year, SI paid salaries of $150,000. $25,000 of the salaries related to fundraising for endowments and the rest was related to operations and SI’s annual fundraising projects.

· In the current year, SI paid $10,000 for a training seminar for volunteers.

· In the spring of the current year, SI held a karaoke fundraiser that raised $50,000. SI incurred $21,000 in costs related to this fundraiser. The funds raised have been designated by the donor for SI’s Canadian cooking program.

· SI’s participation in an annual local television telethon resulted in pledges of $235,000. $169,000 had been collected by the end of the current year.

· On July 1 of the current year, SI received an endowment of $250,000 from a refugee who became a successful business person in Canada. The investment income from this endowment can be used by SI as it sees fit. The funds were invested in bonds that have an annual yield of 3%.

Required:
Prepare the necessary journal entries for the current year using

a) the deferral method

and

b) the restricted fund method.

Be sure the account names you use clearly identify the type of account or fund.

 

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· All students will select a an artist, architect, or philosopher of merit, will research his/her contributions and accomplishments, will research other artists or movements that have been influenced by the selected individual, and will present a five minute oral report to the class explaining the importance of the selected individual and the depth of his/her contributions. The artist must someone who creates art (example: composer, not singer) rather than someone who interprets it.

 

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The sensesyou should but what parts from each link make you intersting and what it is related to the art and how it effect you and what do you think PLEASE DONT SUMMARIES IT .. add the tittle for each one make it as a paragraph for each one. Reading: *Ackerman. “Synenthesia” (page 289-299) and “Postscript” (p301-309)
* 328 Dorothy Alison, This is Our World”
Video : *Daniel Tammet : Different Ways of knowing (Ted 2011)

*Marina Abramovic

apa

 

 

 

 

 

 

 

………………….Answer Preview………………

The human body is comprised of four senses; touch, smell, taste and sound. The stimulation of one sense is related to another. Different perceptions in the human brain are directed in the identification of various shapes or colors. Everyone on the day to day life experience Synesthesia whereby the stimulation of one sense rouses another one. One can either be driven by confusion or creation. With the experience of Synesthesia, one……………..

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To find one crazy (Stupid Law in the North East of U.S) from any reliable article or journal saying why it was created? When? What the Law is about? And place a argument Yes or Not and Why.200 words or 2 paragraphs or almost half page.
Second to find a recent case that involve one of the Subjects of First Amendment of U.S. Constitution saying what dispute was involved and why and when / where the case was placed. Also place a argument Yes or Not in 200 words or 2 paragraphs or half page only.

Thank you.

 

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And respiratory rate are within normal limits. Moderate scleral icterus is noted. The abdomen is soft and not distended. The liver is enlarged, nontender, and smooth with an edge palpable 5 cm below the costal margin and a span of 15 cm. The spleen is palpable. The cardiac, pulmonary, neurologic, and extremity examinations all are within normal limits. C.R.’s laboratory evaluation is significant for the following: Hct, 39% Hgb, 11 g/dL WBC count, 8.8 cells/?L Platelets, 75,000/?L PT, 15.4 seconds INR, 2.1 AST, 326 units/L ALT, 382 units/L Alkaline phosphatase, 142 units/mL Total bilirubin, 4.2 mg/dL Albumin, 2.8 g/dL Hepatitis serologic tests are positive for HBsAg, HBeAg, and anti-HBc and negative for IgM anti-HBc, IgM antiHAV, and anti-HCV. HBV DNA is reported as greater than 200 pg/mL. A liver biopsy reveals periportal inflammation as well as piecemeal and bridging necrosis. What clinical findings does C.R. have that support the diagnosis of chronic HBV infection?

 

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The best data scientists are those who think about the technical, social, ethical,
legal and business contexts of their work and question their data, the goals of
their work and their assumptions about their task.
These data scientists are critical data scientists. They reason about the
information presented to them and choose what to believe based on reflection and
independent consideration. This is known as ‘critical thinking’.
To become a critical data scientist, you must:
• Understand the connections between ideas.
• Identify inconsistencies and flaws in someone else’s reasoning.
• Prioritise ideas and facts in terms of relevance and magnitude.
• Reflect on your justifications, beliefs and values.
• Construct, assess and respond to other arguments.
In the following sections, you will find four different situational contexts
relating to what has been discussed in lectures and tutorials.
In each of these contexts are several provocations. Provocation is a
question or statement that prompts you to think critically about the
information in front of you so that you can draw from it and form your
opinion. You need to choosetwoof these contexts, critically assess and then
respond to the provocations they contain. These provocations mainly take
the form of questions.
Your answers for each context should be 750 words and should address the
provocations directly. The marks are allocated to the questions, and you
should base the amount you write about each on these weightings. There is
a leeway of 10% over or under the word count (75 words).
You should refer to all learning outcomes of this unit, as these will guide
your answers. In marking your submission, we are looking for evidence
that you have critically reflected on the information presented to you and
what information you have chosen, based on rational consideration, to
inform your opinion.

 

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You are captured by Martians, taken into their ship, and put to sleep. You awake some time later and find yourself locked in a small room with no windows. All the Martians have left you with is your digital watch, your school ring, and your long silverchain necklace. Explain how you can determine whether you are still on earth or have been transported to Mars.

 

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Please follow the directions closely and make sure all criteria is met. The company is American airlines and i have attached assignment 1 and the SWOT for reference for this assignment. Please let me know if you have any questions. Must meet APA standards.
For this assessment, assume the airline you chose in Assessment 1 has just made you president. As the new president, develop a brief business strategy and report for the airline that includes the following:
New mission and vision statements consistent with the changes you plan to recommend for the airline.
Communications plan for announcing your presidency and your plan for the airline’s future.
Action plan to take your airline into the future.
Create an organized and well-written report for the airline’s stakeholders that includes the following subheadings and content:
Introduction
Briefly introduce the airline and the situation leading up to you being made president. Assume that you have been brought in to improve profitability and long-term success for the airline. Provide a paragraph or two overviewing the current situation with the airline (from your SWOT analysis) and introducing yourself as president.
Purpose and Mission
Describe the new purpose and mission for the airline.
First review the airline’s current mission and vision. Then, explain what you will change and why. Support your changes to the mission statement with actual facts from business literature in the field.
Write a new formal mission and vision statement.
Communications Plan
Describe how you will communicate your new presidency and your future direction for the airline to the existing employees and the press.
Objectives and Goals
Any airline is concerned with safely getting people from one point to another and doing so in a way that is profitable. Detail how your airline plans to accomplish this. Begin by listing your financial goals. For example, you might want to increase profitability by a certain percentage. Explain how you plan to do that (for example, spending less on staff training or food service, or leasing planes rather than buying them). Identify at least four specific financial goals, all geared toward increasing profitability through bringing in revenue or reducing expenses. Describe the rationale behind your goals.
Consider the market standing, productivity, facilities, stockholders (if applicable), worker performance, profitability, innovation, and social responsibility.
Action Plan
Create an action plan for achieving the four goals that you set. Considering what you learned in the SWOT analysis you completed in Assessment 1, include items such as intended markets (stay where you are or move, and why), hiring and training, and technology.
For each goal, explain which strategy you will use, the time it will take to assess the results, and your exit strategy if the plan does not work. For example, if you decide to increase revenue by generating more customers through a fare sale, explain how you will advertise the fare, how much of a reduction it will be, how you expect it to impact your profits, and so on.
Include, when applicable, items such as communications, employee relations, route planning, public relations, advertising, and use of the Internet.
Methods of Control and Feedback
Describe how you will assess meeting your goals and how you will go about making changes as necessary. Remember that setting a goal is only valuable if you take steps to achieve it and then measure your success. Consider how you will measure success of each goal. For example, if you choose to add food service, consider how you will know whether this has been successful or not. Financials will not answer this question, but what will? Customer surveys? Staff feedback? How many tickets you sell after the announcement is made?
Additional Requirements
Written communication: Written communication is free of errors that detract from the overall message.
APA formatting:Resources and citations are formatted according to APA (6th edition) style and formatting.
Number of resources: Include a minimum of three resources.
Length of paper: 8-10 typed, double-spaced pages.
Font and font size:Times New Roman, 12 point.

 

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Name the clinical and laboratory features of acute and delayed transfusion reactions.

 

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