the total cost of borrowing over the life of the bond. (4) Would the total bond interest expense be greater than‚ the same as‚ or less than the total interest expense that would be reported if the straight-line method of amortization were used? SOLUTION (a) (1) 2010 July 1 Cash 3‚501‚514 Discount on Bonds Payable 498‚486 Bonds Payable 4‚000‚000 (2) Dec. 31 Bond Interest Expense ($3‚501‚514 X 5%) 175‚076 Discount on Bonds Payable 15‚076
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A Natural Solution For A.D.H.D. This week I read an much informative article from the newspaper New York Times named ”A Natural Fix For A.D.H.D.” Before this reading‚ I did not know that A.D.H.D. is the most commonly occurring disease of young people today in the United States‚ did you know that? The article says that so many as 11% between the ages of 14-17 years do have the diagnosis‚ which is 6 million people of the country. Maybe that article by the professor in clinical psychiatry can influence
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MANAGEMENT CHALLENGES AND SOLUTIONS Managers spend their days juggling projects‚ people‚ and problems. Good managers have learned how to balance them. They complete projects successfully and on time‚ guide and support their employees‚ maintain good relationships with customers‚ and solve problems quickly and decisively. Less effective managers often get bogged down and sidetracked. A good manager recognizes challenges and finds ways to solve them. Less effective managers may not even recognize
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A Solution to Hunger in America Donta Bellamy Trident Technical College We live in a nation where a large percentage of its inhabitants suffer from economic hardship and are left with no other option but to pick and choose between certain necessities over other fundamental needs due to a lack of financial resources. Many of these people are forced into having to choose between taking their life-saving medications
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THIRD EDITION JAMES A. TOMPKINS Tompkins Associates‚ Inc. JOHN A. WHITE University of Arkansas YAVUZ A. BOZER University of Michigan J. M. A. TANCHOCO Purdue University PREFACE The Instructor’s Manual provides answers to the questions and solutions to the problems at the end of the chapters in the Third Edition of Facilities Planning. When a question or problem is open-ended‚ either no answer is provided or guidance is provided relative to the response intended. Due to human error‚ it is possible
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Conquistador Beer Suggested Solution October 10‚ 2003 Approach to the Problem • Calculate a Demand Forecast for the Company. Then calculate Break Even Volume and compare them. • Demand Forecast = Industry Demand * Market Share for Conquistador Beer • BEV = Fixed Costs / (Price – Variable Costs) Calculation of Industry Demand • Method 1: Uses Tables A and B. Per capita beer consumption * population Population Per Capita Beer Consumption (gallons)** 33.1 gallons 49.6 gallons Industry
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6 5.4 3 5.6 5.2 5.3 5.6 5.3 3 5.8 5.6 5.5 5.4 5.5 Data after 29 months of Installation 1 5.6 5.4 5.4 5.7 5.3 2 5.6 5.3 5.6 5.4 5.5 3 5.8 5.4 5.5 5.6 5.4 Solution: SN Mean Range 1 5.4 5.5 6 5.3 5.5 5.54 0.7 2 5.6 6 5.4 5.4 5.5 5.58 0.6 3 5.9 5.6 5.2 5.2 5.6 5.5 0.7 4 5.5 5.5 5.9 5.3 5.3 5.5 0.6 5 5.5 5.4 5.8 5.3 5.2 5.44 0.6 6 5.4 6 5.9 5
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International Portfolio Management Fall 2010 PROBLEM SET 1 Investment Policy and Bond Portfolio management Due date: Friday‚ September 17‚ 5:00 pm. No late problem sets will be accepted. 1. Assume that at retirement you have accumulated $825‚000 in a variable annuity contract. The assumed investment return is 5.5% and your life expectancy is 18 years. What is the hypothetical constant benefit payment? PV = -825‚000‚ i = 5.5‚ n = 18‚ PMT = 73‚358.93. 2. You manage a
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Mitigation Strategies and Solutions SCI 275 Final Project Atmospheric pollution is a serious problem that the United States faces each day‚ the problem is growing worse every year because of the millions of drivers on the road and the industrial factories going up around the world. The pollutants in the air are causing the ozone to get thinner and thinner‚ global warming has become a major problem‚ the ice melting in arctic
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In the past few years‚ the world has witnessed the boom of many developing countries‚ especially China. The comparative cost principle does prove to us that international trade will benefit any country participated in‚ and will in turn benefit the whole world. However‚ every nation still imposes tariffs and other barriers to restrict such trade. The causes of trade barriers base on either economic or political reasons. A country has to protect some domestic industries and therefore they must impose
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