Chapter 17 Homework
CA 17-1)
Situation 1-
Since the Fair value is lower than the cost your T-account is as follows. Unrealized holding G&L – Income
$4200

So the journal entry would look like
Unrealized holding G&L –income statement $4200
Fair Value adjustment (trading) $4200

Situation 2-
When this change is made for the measurement basis: Security transferred at fair value at the date of transfer, which is the new cost basis of the security. The impact it has on stockholders equity is the unrealized gain or loss at the date of transfer increases or decreases stockholders equity. The impact it has on net income is the unrealized gain or loss at the date of transfer is recognized in income. Situation 3-

An available-for-sale security whose fair value is less than cost is currently classified as noncurrent is not on a financial statement, but when it is reclassified as current it is on the income statement as unrealized holding G&L. Situation 4-

In this situation you will adjust the amount for appreciation. The entry will need to be corrected for the temporary impairment. Situation 5-
This would be similar to situation 1 with the journal entry
Unrealized holding G&L –income statement
Fair Value adjustment (trading)
CA 17-2)
A. The justification for valuing available-for-sale securities at fair value is it provides more relevant information for existing and prospective stockholders. B. The should accurately record the entries.

C. Yes that was correct.
D. The other entries needed for December 31 are:
Unrealized holding G&L Income
FV Adjustment

...story behind Tech Mahindra’s Satyam Acquisition
Now that’s a very powerful title for an article coming as it does from an ex Tech Mahindra staffer who spent close to 13 years at the company and who had a front row seat, if not the ringside view.
However, let me state here that this is not an official version nor have I been encouraged by any of Tech M’s management team to write this piece. This story has been put together through my personal observations, side line conversations during offsite meetings, parties and also from my discussions with the media; I have some dear friends in the media you see.
When the results of the government lead auction was declared, I was at the offices of Oracle in Dubai Internet City in Dubai.
“Hey! Did you hear? Tech M is the successful bidder for Satyam at the auction.”
"WHAT!!!!?" we exclaimed.
Satyam’s Oracle Alliance executive was there too and we ran into him in the lift and I noticed his face pale.
For the media, Anand Mahindra, Vineet, CP and Sanjay had become poster boys overnight who had saved India and the Indian IT industry from a potential humiliation.
In the following weeks after the Raju admission, the gloves had come off with all leading IT companies and it was like the wild carnivores circling the fallen animal and trying to pick up the choicest pieces of meat. Analysts provided their shrill views on how IT companies may want to target...

...International Business Innovation, IPRs, Tech. Transfer and Diffusion
Universidade do Minho
2011-2012 Teacher: Ana Paula Faria (apfaria@eeg.uminho.pt).
Student: Rosario D’Auria Erasmus student: E4407 Email: rosar.dauria@gmail.com Phone: 927672892
Assignment #2 – HIGH TECH INDUSTRIES AND KNOWLEDGE INTESIVE SERVICES
Due date: 17-NOV-2011
It doesn’t exist a single authoritative methodology to define high-tech industries. The organization for Economic Co-operation and Development (OECD) identifies high-tech industries based on a comparison industry R&D intensities, a calculation dividing industry R&D expenditures by industry sales. Industries identified as high-tech are: aerospace, pharmaceuticals, computers and office machinery, communication equipment, and scientific (medical, precision, and optical) instruments. They are considered as science-based industries that manufacture products while performing above-average levels of R&D. In much policy analysis it is common to use the terms 'high-technology' or 'knowledge intensive industries' in a somewhat loose way, as though in fact they are both meaningful and interchangeable terms. But we ought to remember that the term ‘high technology’ is a rather recent invention, and that its meaning is far from clear. The standard approach in this area rests on a classification developed by the OECD in the mid-1980s. The OECD distinguished between...

...The development of linear programming has been ranked among the most important scientific advances of the mid 20th century. Its impact since the 1950’s has been extraordinary. Today it is a standard tool used by some companies (around 56%) of even moderate size. Linear programming uses a mathematical model to describe the problem of concern. Linear programming involves the planning of activities to obtain an optimal result, i.e., a result that reaches the specified goal best (according to the mathematical model) among all feasible alternatives.
Linear Programming as seen by various reports by many companies has saved them thousands to even millions of dollars. Since this is true why isn’t everyone using Linear Programming? Maybe the reason is because there has never been an in-depth experiment focusing on certain companies that do or do not use linear programming. My main argument is that linear programming is one of the most optimal ways of resource allocation and making the most money for any company today.
I used (in conjunction with another field supporter – My Dad) the survey method to ask 28 companies that were in Delaware, New Jersey, and Pennsylvania whether they were linear programming users. In addition, I wanted to examine the effect of the use of linear programming across three different but key decision support areas of the...

...Summer 2010-3 CLASS NOTES CHAPTER 1
Section 1.1: Linear Equations
Learning Objectives:
1. Solve a linear equation
2. Solve equations that lead to linear equations
3. Solve applied problems involving linear equations
Examples:
1. [pic]
[pic]
3. A total of $51,000 is to be invested, some in bonds and some in certificates of deposit (CDs). If the amount invested in bonds is to exceed that in CDs by $3,000, how much will be invested in each type of investment?
4. Shannon, who is paid time-and-a-half for hours worked in excess of 40 hours, had gross weekly wages of $608 for 56 hours worked. What is her regular hourly wage?
Answers: 1. [pic]
2. [pic]
3. $24,000 in CDs, $27,000 in bonds 4. $9.50/hour
Section 1.2: Quadratic Equations
Learning Objectives:
1. Solve a quadratic equation by (a) factoring, (b) completing the square, (c) the
quadratic formula
2. Solve applied problems involving quadratic equations
Examples:
1. Find the real solutions by factoring: [pic]
2. Find the real solutions by using the square root method: [pic]
3. Find the real solutions by completing the square: [pic]
4. Find the real solutions by using the quadratic formula: [pic]
5. A ball is thrown vertically upward from the top of a building 48 feet tall with an initial velocity of 32 feet per...

...focuses on the influence of high-tech gadgets on the self-esteem of a person. There were lots of gadgets that technology companies offered nowadays, just like I-pad, I-phone, and tablets which give impact to people who can afford these kinds of gadgets. Through this, people declines to have conversation face to face with a certain person or human being.
Finally, this research is important because it will assist people who were getting addictive in using never ending development of technology. As the ensuing research illustrates, this research is not only to the people who were gadget addictive but also all of the people who have less knowledge about the cause of using technology to them.
Conceptual Framework
Users of High-tech Gadgets
Users of High-tech Gadgets
Influences of the gadgets to the user
Influences of the gadgets to the user
Level of self – esteem of the user
Level of self – esteem of the user
Figure I: Research Paradigm
This model was based on the published book of Randy J. Larsen entitled Personality Psychology: domains of knowledge about human nature wherein the personality trait and mechanism can have an effect on people’s lives depending on the influence and the environment of what an individual is facing.
A personality or views of a person is changing through the environment they live in. Nowadays the world of technology is evolving and each individual can have an access to this. The first...

...Patterns within systems of Linear Equations
HL Type 1 Maths Coursework
Maryam Allana
12 Brook
The aim of my report is to discover and examine the patterns found within the constants of the linear equations supplied. After acquiring the patterns I will solve the equations and graph the solutions to establish my analysis. Said analysis will further be reiterated through the creation of numerous similar systems, with certain patterns, which will aid in finding a conjecture. The hypothesis will be proven through the use of a common formula. (This outline will be used to solve both, Part A and B of the coursework)
Part A:
Equation 1: x+2y= 3
Equation 2: 2x-y=4
Equation 1 consists of three constants; 1, 2 and 3. These constants follow an arithmetic progression with the first term as well as the common difference both equaling to one. Another pattern present within Equation 1 is the linear formation. This can be seen as the equation is able to transformed into the formula ‘y = mx+c’ as it is able to form a straight line equation (shown below). Similar to Equation 1, Equation 2 also follows an arithmetic progression with constants of; 2, -1 and 4. It consists of a starting term of 2 and common difference of -3. As with Equation 1, Equation 2 is also linear forming the formula ‘y = mx+c’. When examining both Equation 1 and 2, an inverse pattern can be seen, where equation 1 is the inverse of equation...

...RESEARCH PAPER ON
LINEAR PROGRAMMING
Vikas Vasam
ID: 100-11-5919
Faculty: Prof. Dr Goran Trajkovski
CMP 561: Algorithm Analysis
VIRGINIA INTERNATIONAL UNIVERSITY
Introduction:
One of the section of mathematical programming is linear programming.
Methods and linear programming models are widely used in the optimization of processes in all sectors of the economy: the development of the production program of the company, its distribution on the performers, when placing orders between the performers and the time intervals, to determine the best range of products, in problems of perspective, current and operational planning and management, traffic planning, defining a plan of trade and distribution, in the problems of development and distribution of productive forces, bases and depots of material handling systems, resources, etc. especially widely used methods and linear programming model for solving problems are savings (choice of resource-saving technologies, preparation of mixes, nesting materials), production, transportation and other tasks.
Beginning of linear programming was initiated in 1939 by the Soviet mathematician and economist Kantorovich in his paper "Mathematical methods of organizing and planning production." The appearance of this work has opened a new stage in the application of mathematics in economics....

...LINEAR PROGRAMMING
INTRODUCTION:
The term ‛programming′ means planning and it refers to a particular plan of action amongst several alternatives for maximizing profit or minimizing cost etc. Programming problems deal with determining optimal allocation of limited resources to meet the given objectives, such as cost, maximum profit, highest margin or least time, when resources have alternative uses.
The term ‛linear’ means that all inequations or equations used and the function to be maximized or minimized are linear. That is why linear programming deals with that class of problems for which all relations among the variables involved are linear.
Formally, linear programming deals with the optimization (maximization or minimization) of a linear function of a number of variables subject to a ¹equations in variables involved.
The general form of a linear programming problem is
Optimize (Maximize or Minimize) Z = c1x1 + c2x2 + ……..+ cnxn
Subject to
a11 x1 + a12x2 + ….. + a1n xn (≤ , = , ≥) b1
a21 x1+ a22x2+ ….. + a2nxn (≤ , = , ≥ ) b2
. . . .
am1 x1+ am2 x2 + … + amn xn {≤ , = , ≥ { bmC
x1, x2….., xn ≥ 0...