...Task 3 Net income = 51 350 Cash dividends = 15 000 Addition to retained earnings = Net income – Cash dividends = 51 350 – 15 000 = 36 350 Task 4 Earnings per share = Net income/Total share outstanding = 51 350/20 000 = 2,5675 Dividends per share = Cash Dividends/Total share outstanding = 15 000/20 000 = 0,75 Task 5 Current assets = Net working Capital + Current liabilities = 600 000 + 750 000 = 1 350 000 Book value current assets = 1 350 000 Book value net fixed assets = 750 000 Book value assets = 1 350 000 + 750 000 = 2 100 000 Market value current assets = 1 500 000 Market value net fixed assets = 2 000 000 Market value assets = 1 500 000 + 2 000 000 = 3 500 000 Task 6 Tax rate = 39% Taxable income = 145 000 Income taxes: 1) 0,15 * 50 000 = 7 500 2) 0,25 * (75 000 – 50 000) = 6 250 3) 0,34 * (100 000 – 75 000) = 8 500 4) 0,39 * (145 000 – 100 000) = 17 550 Total income tax = 1 + 2 + 3 + 4 = 39 800 Task 7 Average tax rate = Total income tax/Net income = 39 800/145 000 = 27,45% Marginal tax rate = 39% Task 11 Cash flow to cresitors = Interest paid - Net new borrowing = 700000-900000=-200000 Task 12 Cash flow to stockholders= Dividents paid - Net New equity raised = 300000-450000=-150000 Task 13 Відповіді з 11 і 12 разом формують cash flow from assets. OCF = Net capital spending + Change in NWC + cash flow from assets = 500000-135000-200000-150000=15000 Task 14 65 000 - 41 000 - 3 000 - 1 750 = 19 250 EBIT 19 250 - 7 000 = 12 250 Taxable income ...
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...Adhering to the guidelines provided will constitute a behavior that is most probably ethical and not doing so would be considered as unethical. Based on those guidelines, appropriate and inappropriate behavior may be correlated accordingly. Exercise 10.5 This exercise is designed to illustrate the notion of relationship building through exchange. Many scenarios are possible here. The key here is to assess your current bank account in that relationship and what kind of influence currencies would be appropriate for building a stronger relationship. You may view relationships in terms of transactions. You should be encouraged to experiment with this concept and see how useful it is. IENG300 – Engineering Project Management Page 1 Exercise 11.2 This exercise is designed to choose a decision making method to fit the situation. You should first privately select what you consider the appropriate decision-making method that should be used. Different approaches may be used and there may always be a debate regarding differences in opinion. Casino Night: Make decision on your own. You have sufficient...
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...Open University TMA Please return your completed assignment to your tutor to arrive by the end of week 11, December 7th 2013. This assignment, which is made up of three tasks, relates to your study of E303 Book 1 (Getting Started: Describing the grammar of speech and writing) and the associated readings and activities. It represents 20% of the overall continuous assessment score (or OCAS). This TMA assesses your skills of grammatical analysis in greater depth and at a fine level of sophistication, and in addition assesses your skills of description and interpretation of texts in the Systemic Functional Linguistics (SFL). You are not required to write more than 1,000 words, but you will also need to present some of your findings in the form of tables or diagrams. Please indicate at the end of your essay the number of words you have used. Before you start this assignment, refer to the general guidance on completing and submitting your assignments section on page 41in the course guide booklet that you have with the E303 package. In this TMA you will demonstratee that you can analyze, describe and interpret written texts from different registers in relation to their context using the aspects of SFL. You should complete all three tasks. Important notes: 1. You should write an introduction to the TMA at the very beginning of the page on which you are beginning the TMA. Also, you should write a conclusion to the whole TMA at the end in which...
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...THE BUCHAREST ACADEMY OF ECONOMIC STUDIES FACULTY OF BUSINESS ADMINISTRATION TAUGHT IN FOREIGN LANGUAGES PROJECT IMPORVEMENT FOR START-UPERS BUCHAREST 2013 Contents Introduction 3 Objectives 4 Work breakdown structure 6 Project cost plan 8 Project network map 11 Milestone & Gantt chart 18 Project organisation chart 22 Responsibility assignment matrix 28 Sources 31 * Introduction The company We are Iceberg Consulting SRL, a consultancy company that focuses on business development. The company has a wide range of services ranging from business and management consultancy, financing and auditing fundable projects, to event management and training. As a new direction for the following year, the company desires to expand the market of newly developed businesses so as to create new opportunities for business. The plan is to facilitate the interaction of entrepreneurs with the network of financial and intellectual resources that can help them build their business. After this, the implementation of their business plans and further down the road, the improvement of their businesses will provide our company with new clients. The project Based on a growing number of initiatives that support entrepreneurs in the starting of their own businesses, our company has developed an integrated process that guides people with entrepreneurial spirit from the idea phase of the business up till the final step before actually implementing the...
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...Case Studies 2: The Pert Mustang Question 1: Prepare the report that Roberts requested, assuming that the project will begin immediately. Assume 45 working days are available to complete the project, including transporting car to Detroit before the auto show begins. Your report should briefly discuss the aspects of the proposed new business, such as the competitive priorities that Roberts asked about. Answer: Roberts wants to restore her Mustang to mint condition or as close to mint condition as possible, and use it in sales and advertising and take it to auto shows to attract new business within 45 working days. From the activities’ estimate of times and tasks that need to be done, we identify that there are 22 activities involved in the process starting from order of materials to pull car to the Detroit Auto Show. A table containing the project activities, the time estimates, and the precedence relationship will be prepared, and a network diagram will be drawn to structure the immediate predecessor activities. The critical path activities will be identified to indicate that the project can be completed within 45 working days. RASAS is consists of three car dealerships and this venture into restoration business still can fit into its business. RASAS has noticed that there is a market for this new business because the public is growing interest in this restoration of vintage automobiles, and many people want to own a vintage auto. With RASAS’s knowledge and experience...
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...IMPORTANT POINTS TO BE NOTED BY THE STUDENT 1. Write your Name, Roll. No. and complete mailing address with Pin Code on the answer sheet. 2. Submission of assignments is compulsory and marks obtained in assignments carry 20% weight-age in the final result. 3. Students are required to secure 50% marks in assignments to pass the examination. 4. Each subject will have two assignments and each assignment carries 10 marks only. 5. Assignments must be written by the students in their own good hand writing and one copy of the same be retained with them to avoid inconvenience in the event of misplacement / loss of the same in transit. 6. The answers should be brief to the point and relevant to the questions given in the assignment. Do not reproduce your answers from the study materials sent to you. 7. Problems/queries with regard to assignments, if any, are to be discussed with respective branch / NHQ and during the contact classes. 8. Use only full escape size paper for your answers and all the answer sheets must be tagged / tied firmly with string. 9. Assignments in respect of distance mode students must reach IIMM NHQ Education Wing latest by 31 October, 2014 against Jul-Dec, 2014 session. No delay will be acceptable. GDMM contact mode students are required to submit their assignments at their respective branches. Note: As per IIMM NHQ circular dated 21.12.2012, (uploaded on www.iimm.org,) late receipt of assignments with late fees @ Rs. 200/- per paper can be accepted till 15th...
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...considering cost and available resources. b. Work Break down structure (WBS) Objective: Development of long term antiseptic Steps Duration Responsibility a – Product Rationale 8 weeks R & D group c- Product specification 3 weeks R & D group b- Develop formula 12 weeks R & D group d- regulatory documentation 3 weeks R & D group e- Develop Packaging concept 8 weeks Packaging task force g- Develop processing system 6 weeks Corporate engineer – Hospital product mfg h- Develop Packaging system 8 weeks Packaging task force – Packaging product mfg f- design packaging 6 weeks Packaging task force i Study facility requirements 4 weeks Corporate engineer j- capital equipment list 3 weeks Corporate engineer k- procurement process 18 weeks Purchasing equipment l- Procurement packaging 8 weeks Purchasing equipment m- procurement facility 4 weeks Purchasing n- install process equipment 4 weeks Hospital produc mfg o-install packaging equipment 4 weeks Packaged product mfg p- install facilities 4 weeks Corporate engineer – Hospital product mfg – packaged product mfg q- without manufacturing 7 weeks Project manager – facilities installation corporate engineer – R& D group q*- with manufacturing 3 weeks Project manager – facilities installation corporate engineer – R& D group r- pilot test 6 weeks All the relevant task forces ID Requirement Specification...
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...transmitted to: Director Basic Combat Training Doctrine and Training Development ATTN: Drill Sergeant Proponent USATC&FJ 4325 Jackson Blvd Fort Jackson, SC 29207- Telephone (Comm): (803) 751-6511 Telephone (DSN): 734-6511 e-mail: james.walthes@jackson.army.mil| Security Clearance / Access | Unclassified | Foreign Disclosure Restrictions|FD6. This product/publication has been reviewed by the product developers in coordination with the US Infantry School foreign disclosure authority. This product is releasable to students from foreign countries on a case-by-case basis.| PrefacePREFACE Purpose|This Training Support Package provides the instructor with a standardized lesson plan for presenting instruction for:| |Task Number Task Title Individual 071-311-2007 Engage Targets with an M16-Series Rifle| This TSP Contains TABLE OF CONTENTS PAGE Preface 2 Lesson Section I Administrative Data 3 Section II Introduction 3 Terminal Learning Objective - Conduct Reflexive Fire Marksmanship with the M68 and AN/PAQ-4 3 Section III Presentation 3 Enabling Learning Objective A - Engage Targets with the M16/M4 Series Rifle, Utilizing the Reflexive Fire...
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...OPRE 6302: Process Analysis Session 4 Previous Class Performance measures focusing on labor (labor utilization, cost of direct labor) Push P h vs pull processes ll 2 1 Today’s lecture: goals Theory: What is the impact of setups and batching on process capacity? How can we determine what the best batch size is? Analysis of a real life process: Benihana Case study: 3 Quiz question 1 A. B. B C. D. Turn your clicker to channel 25 Switching from a push to a pull system will generally Increase the process capacity Increase the flow rate of the process Decrease the average flow time of the flow units Increase the utilization of some of the resources 4 2 Batch process A batch process is a process which produces multiple types of flow units in successive groups, or batches This applies mostly to manufacturing make to stock processes manufacturing, make-to-stock The equipment is usually highly flexible but often requires setups when switching production from type of flow unit to another E.g. Shirts of different sizes and/or colors A (production) batch is a set of production units that are (p ) p processed before the resource needs to go through another setup 5 Definitions Definition 1: Setups are down times, i.e. times during which no flow units can be worked on by the resource because the machine is being set up Definition 2 (more general) : Setups are activities...
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...3502 G Co 01 Oct 14 LETTER OF INSTRUCTION 1-15 From: Platoon Commander To: Distribution List Subj: LETTER OF INSTRUCTION FOR PLATOON ATTACK TRAINING Ref: (a) MCRP 3-0A (b) NAVMC 3500.44 Infantry T&R Manual Encl: (1) Sketch of Range 200 (2) Operational Risk Assessment Worksheet (3) Training Support Request 1. Situation. 3d platoon has successfully trained to all required individual and squad level tasks contained in the Training and Readiness (T&R) Manual. We now are focusing on platoon level events that will satisfy the pre-deployment training requirements. 2. Mission. From Monday, 26 October to Wednesday, 28 October, 3d platoon will conduct platoon level attacks at Range 200 in order to improve combat proficiency. 3. Execution. a. Commander's Intent. It is my intent to maximize the allotted training time by conducting multiple platoon attacks utilizing a “crawl, walk, run” methodology. b. Concept of Operations. The platoon training will be done in three phases; dry runs, blank fire training, and live fire training. (1) Phase One will be conducted on Monday and consists of platoon dry runs on. The object is to complete two dry runs in the morning and two dry runs in the afternoon. If there is time to conduct more then we will execute accordingly. (2) Phase Two will be conducted on Tuesday and will consists of blank fire training. The objective remains...
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...cha06369_tn05.qxd 3/4/03 11:05 AM Page 186 technical note five F A C I L I T Y L AYO U T 187 Basic Production Layout Formats Process layout defined Product layout defined Group technology (cellular) layout defined Fixed-position layout defined 188 Process Layout Computerized layout techniques—CRAFT Systematic layout planning CRAFT defined Systematic layout planning (SLP) defined 193 Product Layout Assembly lines Assembly-line balancing Splitting tasks Flexible and U-shaped line layouts Mixed-model line balancing Current thoughts on assembly lines Workstation cycle time defined Assembly-line balancing defined Precedence relationship defined 200 Group Technology (Cellular) Layout Developing a GT layout Virtual GT cells 202 203 Fixed-Position Layout Retail Service Layout Servicescapes Ambient conditions Spatial layout and functionality Signs, symbols, and artifacts 206 207 215 216 Office Layout Conclusion Case: Soteriou’s Souvlaki Case: State Automobile License Renewals technical note TECHNICAL NOTE FIVE cha06369_tn05.qxd 3/4/03 11:05 AM Page 187 FACILITY LAYOUT technical note 187 PLANET EARTH ORBITING THE ASSEMBLY LINE IN A GLOBE FACTORY. THE GLOBES ARE MOVING THROUGH THE FACTORY USING A TRANSPORT SYSTEM SUSPENDED FROM THE CEILING OF THE FACTORY. Layout decisions entail determining the placement of departments, work groups within the departments, workstations, machines, and stock-holding points...
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...Management control systems Solutions to Chapter 16 questions (a) See Chapter 16 for the answer to this question. In particular, your answer should stress: (i) The need for a system of responsibility accounting based on a clear definition of a manager’s authority and responsibility. (ii) The production of performance reports at frequent intervals comparing actual and budget costs for individual expense items. Variances should be analysed according to whether they are controllable or non-controllable by the manager. (iii) The managers should participate in the setting of budgets and standards. (iv) The system should ensure that variances are investigated, causes found and remedial action is taken. (v) An effective cost control system must not be used as a punitive device, but should be seen as a system that helps managers to control their costs more effectively. (b) Possible problems include: (i) Difficulties in setting standards for non-repetitive work. (ii) Non-acceptance by budgetees if they view the system as a punitive device to judge their performance. (iii) Isolating variances where interdependencies exist. (a) See ‘Planning’, ‘Motivation’ and ‘Performance evaluation’ in the section on the multiple functions of budgets in Chapter 15 for the answer to this question. The answer should emphasize that the role of motivation is to encourage goal congruence between the company and the employees. (b) See ‘Conflicting roles of budgets’ in Chapter 15 for an explanation of how...
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...C Functions Intended Learning Outcomes • Distinguish the basic concepts of functions • Differentiate built-in function to user-defined function • Differentiate the functions that do not return a value and functions that return a value. • Apply or create function/s to solve problems Function • known with various names like a method or a sub-routine or a procedure, etc. • is a group of statements that together perform a task. Every C program has at least one function, which is main(), and all the most trivial programs can define additional functions. Two types of function • Built-in function – Functions inside the libraries – Stdio.h -> printf() – Math.h -> sqrt() • User-defined function – Functions that are declared and defined by programmers. Functions • You can divide up your code into separate functions. How you divide up your code among different functions is up to you, but logically the division usually is so each function performs a specific task. Advantages of user defined functions 1. Helps to decompose the large program into small segments which makes programmer easy to understand, maintain and debug. 2. If repeated code occurs in a program. Function can be used to include those codes and execute when needed by calling that function. 3. Programmer working on large project can divide the workload by making different functions Advantage Structured Approach Method-oriented Approach Dividing...
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...Task 1. The following are costs associated with manufacturing firms, merchandising firms, or service firms. a. Miscellaneous materials used in production b. Sales person's commission in a real estate firm c. Administrators' salaries for a furniture wholesaler d. Administrators' salaries for a furniture manufacturer e. Freight cost associated with acquiring inventories for a grocery store f. Office managers salary in a doctor’s office g. Utilities for the corporate offices of a toy manufacturer h. Line supervisors' salary for a clothing manufacturers firm i. Training seminar for sales staff of a service firm j. Fuel used in a trucking firm k. Paper used at a printing business l. Oil for machinery at a plastics manufacturing firm m. Food used at a restaurant n. Windshields used for a car manufacturer Classify the costs as 1. Variable or fixed and (2) direct materials, direct labor, or manufacturing overhead. Write "not applicable" (N/A) if a category doesn't apply Task 2. Aditya Private Ltd is a new firm which is planning to appoint a new Accountant for their Finance department. Assume that you are the new Accountant and you are asked to give a report on different costing method, their needs and operations. Task 3. You are required to use all the methods to calculate the cost. Given below are some entries. Date Particulars Jan. 2011 1 Beginning balance: 800 units @ $6 per unit. 4 Received 200 units @ $7 per unit. 10 Received 200...
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...CBRN Room Maintenance SOP Table of Contents 1. CONCEPT Page 2 2. PURPOSE 2 3. APPLICABILITY 2 4. RESPONSIBILITIES 2– 7 5. OPERATOR PMCS 8 6. UNIT LEVEL PMCS 9 7. SUPPLY ACCOUNTABILITY 10 8. SAFETY GUIDANCE FOR CBRN EQUIPMENT MAINTENANCE 11 9. ENVIRONMENTAL COMPLIANCE 12 10. CALIBRATION/WIPETESTS 12-13 11. PUBLICATIONS MANAGEMENT 13 12. FILES MANAGEMENT 14 13. READINESS REPORTING 14 12. POINT OF CONTACT (For the SOP) REPLY TO ATTENTION OF DEPARTMENT OF THE ARMY HEADQUARTERS, 82ND CIVIL AFFAIRS BATTALION 1984 WILLIAM H. WILSON AVE STE. 108 FORT STEWART, GA 31314 AFZP-VSA-CO 16 June 2014 MEMORANDUM F0R RECORD SUBJECT: CBRN SOP 1. CONCEPT: This SOP contains information and guidance from many sources. It is intended to simplify the task of learning CBRN room maintenance operations, provide a ready reference for CBRN room maintenance operations, and convey the commander’s intent concerning maintenance of equipment stored in the CBRN room. 2. PURPOSE: To establish procedures for the maintenance of equipment stored in the unit CBRN room. 3. APPLICABILITY: This SOP applies to all personnel assigned to the unit. ...
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