ACC291
Week
5
Exercises
-‐
E13-‐1,
E14-‐1,
P13-‐9A,
P13-‐10A,
P14-‐2 E13-‐1
A.
B.
C.
D.
E.
F.
G. Financing
activities Non-‐cash
investing
and
financing
activities Noncash
investing
and
financing
activities Financing
activities Investing
activities Operating
activities Operating
activities

Total
Assets Liabilities Current
Liabilities Long
Term
Liabilities

Total
Liabilities Stockholder's
Equity Common
Stock,
$1
Par Retained
Earnings

Total
Stockholder's
Equity Total
Libailities
and
SE

125,000.00

396,000.00

521,000.00

91,000.00

133,000.00

224,000.00

161,000.00

136,000.00

297,000.00

521,000.00

P13-‐9A
Arma
Inc Statement
of
Cash
Flows
-‐
Indirect
Method Cash
flows
from
operating
activities Net
income Adjustments
to
reconcile
net
income to
net
cash
provided
by
operating
activities

...Practice Problems
Ch. 7, Practice Problem: 14
Evolutionary theories often emphasize that humans have adapted to their physical environment. One such theory hypothesizes that people should spontaneously follow a 24-hour cycle of sleeping and waking—even if they are not exposed to the usual pattern of sunlight. To test this notion, eight paid volunteers were placed (individually) in a room in which there was no light from the outside and no clocks or other indications of time. They could turn the lights on and off as they wished. After a month in the room, each individual tended to develop a steady cycle. Their cycles at the end of the study were as follows: 25, 27, 25, 23, 24, 25, 26, and 25.
Using the .05 level of significance, what should we conclude about the theory that 24 hours is the natural cycle? (That is, does the average cycle length under these conditions differ significantly from 24 hours?) (a) Use the steps of hypothesis testing. (b) Sketch the distributions involved, (c) Explain your answer to someone who has never taken a course in statistics.
Answer
Null hypothesis H0: = 24 hours Alternative hypothesis: H1: ≠ 24 hours
Df = 7 Critical t value = ±2.36 Sample Mean = 25
Standard deviation = 1.195 The test statistic used is
P-value = 0.049867231
Since calculated p-value 0.049867231 is slightly less than 0.05(significance level) therefore we reject the null hypothesis.
Because there is enough evidence to support the...

...Business system anaylsis
Problems and Exercises
Week5 Homework
Tom Sanders
DeVry University
Professor Girten
September 30, 2014
Problems and Exercises
Chapter 8
Question 3 - Imagine the worst possible reports from a system. What is wrong with them? List as many problems as you can. What are the consequences of such reports? What could go wrong as a result? How does the prototyping process help guard against eachproblem?
The incorrect data entered, or the software error of the system can cause the wrong result.
The problems can be
1. Wrong entry of data.
2. Inefficient Users to the system.
3. Software Error
The consequences are:
1. Wrong outputs.
2. Wrong decisions made.
3. Loss to the Company.
The whole process of the Company can go wrong as every repot generally are interconnected with each other. So if the output of any one is wrong the other reports may also show wrong results.
The prototyping process is where there is a systematic way of doing things. We have 4 phases in prototyping process Planning, specification, Design and Result. If all these are followed in a
Question 4 - Given the guidelines presented in this chapter, identify flaws in the design of the Report of Employees shown below. What assumptions about users and tasks did you make in order to assess this design? Redesign this report to correct these flaws.
The flaws in this design do not have clear...

...of Product B.
Compute the total materials variance and the price and quantity variances.
Total materials variance $ ____
Materials price variance $ ____
Materials quantity variance $ ____
Repeat (a), assuming the purchase price is $5.20 and the quantity purchased and used is 26,200 units.
Total materials variance $ ____
Materials price variance $ ____
Materials quantity variance $ ____
SP=$5 (given)
SQ=27000 (9000@3per)
AP=$4.7(given)
AQ=28000 (given)
Now, price variance is AQ(SP-AP), or 28000($.3)=$8400 (This is favorable, since the materials were obtained at below average cost.)
Quantity variance is SP(SQ-AQ), or $5(-1000)=-$5000. (This is unfavorable, since more than the standard quantity was used.)
Total materials variance can be obtained two ways: SQ*SP-AQ*AP, or totaling the two variances already calculated. SQ*SP-AQ*AP=135000-131600=3400, which is the same as 8400+(-5000).
2.
SP=$5 (given)
SQ=27000 (9000@3per)
AP=$5.2(given)
AQ=26200 (given)
Now, price variance: SQ(SP-AP)=27000(5-5.2)=-5400
Quantity variance: SP(SQ-AQ)=5(27000-26200)=4000
Thus total variance: -1400. (Note that negative numbers are unfavorable, positive numbers are favorable.)...

...population mean? What is the best estimate of this value?
The value of population mean is unknown. The best estimate of this value is the sample mean of 60 pounds.
b. Explain why we need to use the t distribution. What assumption do you need to make?
According to Lind, et al. (2005), when population standard deviation is unknown, and the sample is smaller than 30, a t distribution should be used. We need to assume that the sample is from a normal population (pp. 291-293).
c. For a 90 percent confidence interval, what is the value of t?
For a 90 percent confidence interval, and df = 15, t= 1.753
d. Develop the 90 percent confidence interval for the population mean.
Xbar = 60; s = 20; n = 16
Xbar ±t(s/√n) = 60 ± 1.753 (20/√16) = 60± 1.753 (5) = 60± 8.765 = [51.24, 68.77]
e. Would it be reasonable to conclude that the population mean is 63 pounds?
Yes because 63 pounds is among the confidence intervals.
Lind Chapter 9; Exercise 28
A processor of carrots cuts the green top off each carrot, washes the carrots, and inserts six to a package. Twenty packages are inserted in a box for shipment. To test the weight of the boxes, a few were checked. The mean weight was 20.4 pounds, the standard deviation 0.5 pounds. How many boxes must the processor sample to be 95 percent confident that the sample mean does not differ from the population mean by more than 0.2 pounds?
Xbar = 20.4; s = 0.5; E= 0.2; 95% confidence level
At 95% confidence level, z = 1.96...

...Chapter 17, Problem B1
A. To remain comfortably within the ‘A’ range, the firm should avoid the lower of each scale.
Fixed Charge Coverage = 3.40 – 4.30 (Scale 3.00 – 4.30)
Total Debt = 55 – 65 (45 - 65)
Long-Term Debt = 25 – 32 (22 – 32)
B. Other factors to consider include net present value (NPV), foreign tax credits, and the price of stock.
C. Bixton must resolve the research and development, and foreign tax credits. The target ranges listed are suitable only for a debt shield. Lenders monitor long-term debt. If R&D spending increases and foreign tax credits remain balanced, then this may fall out of the 22-32 range which indicates the capital structure is losing leverage.
Chapter 18, A10
DPS1 – DPS0 = ADJ [POR(EPS1) – DPS0]
YEAR 1 = 0.75 [0.25 X $8.00 - $1.00] + $1.00 = $1.75
YEAR 2 = 0.75 [0.25 X $8.00 - $1.75] + $1.75 = $1.94
YEAR 3 = 0.75 [0.25 X $8.00 - $1.94] + $1.94 = $1.985
YEAR 4 = 0.75 [0.25 X $8.00 - $1.98] + $1.98 = $2.00
YEAR 5 = 0.75 [0.25 X $8.00 - $2.00] + $2.00 = $2.00
Chapter 18, B2
A.
(A) TOTAL DISCRETIONARY CASH FLOW (B) TOTAL EARNINGS
$ 50.00 $ 100.00
$ 70.00 $ 125.00
$ 60.00 $ 150.00
$ 20.00 $ 120.00
$ 15.00 $ 140.00
$ 215.00 $ 635.00
Maximum Payout Ratio = $215/$635 = 33.86%
B. Current...

...Chapter 13 Problems (2, 9, 11, & 14)
2) Determine the coefficient of correlation and the coefficient of determination. Interpret the association between X and Y.
X Y x^2 xy
5 13 25 65
3 15 9 45
6 7 36 42
3 12 9 36
4 13 16 52
4 11 16 44
6 9 36 54
8 5 64 40
39 85 211 378
r = (378) - (39)(85) / 8 = -36.375
√[211 - (39)^2 / 8] * √[983 - (85)^2 / 8]
r= -.8908
r^2= .7935
Since r is negative there would be a negative correlation.
9) Pennsylvania Refining Company is studying the relationship between the pump price of gasoline and the number of gallons sold. For a sample of 20 stations last Tuesday, the correlation was .78. At the .01 significance level, is the correlation in the population greater than zero?
Significance = .01
T= (.78√20- 2)/(√1-(〖.78)〗^2 )
T=5.288
DF = 18
Correlation= .78
CV= 2.552
Reject null
11) The Airline Passenger Association studied the relationship between the number of passengers on a particular flight and the cost of the flight. It seems logical that more passengers on the flight will result in more weight and more luggage, which in turn will result in higher fuel costs. For a sample of 15 flights, the correlation between the number of passengers and total fuel cost was .667. Is it reasonable to conclude that there is...

...David Mullins
CJA/334
November 26,2014
David Mitchell
Early Family Group
A research article from the British Journal of Criminology titled, “Inside Parenting Programs: Case Studies of Family Group Conferencing,” I found to be very interesting. It has been peer reviewed and is very informative. The study being presented in this article gives research information that shows the specific parts of and areas that are invested with intervention Family Group Conferencing (FGC) in link to British criminal justice. Both the United States and Canada now rely on this (FGC) although newer than other programs or research in this area (Hardin, 1996).
The studies involved utilized the research to be able to comprehend the complications and problems that the youth could have in order to better use forms of early juvenile delinquency prevention. The studies involved depend heavily on previous information and prevention solutions that have been studied over a thirty-year span via much study research. The research and practice have identified parental management, supervision and offending behavior as important to the etiology of young people's delinquency (Davies, Adler & Goodman, 2007).
Family Grouping Conferencing has been found to be a possible factor in the early prevention of juvenile delinquency. The experiment found in this article is focused on the early prevention of juvenile delinquency as well as the early intervention and how the Family Grouping...

...Week5 Discussion 1
Select one of the following Activities from Chapter 10 of Crime Prevention for your initial post.
Activity: Crime Prevention. Medical Focus – Brain Dysfunction
Activity: Crime Prevention. Crime Prevention – Social Capital & Human Capital
Critical Thinking: Create a Crime Prevention Program (Reduce Poverty).
Critical Thinking: Re-entry Programs
Is crime caused by brain malfunction? Most efforts to fight crime focuses on sociological approaches like counseling, and rehabilitation. It also includes better parenting and education to prevent at risk children from becoming delinquents and criminals. These are good approaches but fail to acknowledge one thing. Most criminals suffer from brain dysfunction. Research has shown this dysfunction is the leading cause of dyslogic, which is lack of insight and foresight. They also show a lack of empathy, low anger threshold, poor social skills, and lack of remorse. They show no fear and do not realize consequences to their actions (CT, 2008). Some of this can be attributed to their genes. Geneticists claim that human behavior is the result of gene-environment interaction, meaning that behavior results from both genetic and environmental influences, so to change certain behaviors, you should start with changing the environment (Robinson, 2013). The brain also controls behavior. Some defense lawyers try to use it to defend their client. Can morality be pinpointed to the...