...Problem 1-1 a. Calculate the tax disadvantage to organizing a U.S. business today as a corporation, as compared to a partnership, under the following conditions. Assume that all earnings will be paid out as cash dividends. Operating income (operating profit before taxes) will be $500,000 per year under either organizational form. The tax rate on corporate profits is 35% (T=0.35), the average personal tax rate for the partners is also 35% (T=0.35), and the capital gains tax rate on dividend income is 15% (T=0.15). If the firm is organized as a partnership, operating income will be taxed once $500,000 x (1-0.35) = $325, 000. Operating income will be taxed once at the corporate level, leaving $500,000 x (1-0.35) = $325,000 available for distribution to investors. This yields net disposable income of $325,000 x (1-0.15) = $276.250. Partners pay a total tax rate of 35% on business income, while corporate shareholders pay a combined tax rate of 44.75% (1-(1-0.35)(1-0.15)) on this income, the corporate tax wedge is the difference between these two rates, or 9.75 percentage points (44.75% - 35%). b. Now recalculate the tax disadvantage using the same income but with the maximum tax rates that existed before 2003. (These rates were 35% (T=0.35) on corporate profits and 38.6% (T=0.386) on personal investment income). If the firm is organized as a partnership, operating income will be taxed only once, so investors will receive $500,000 x (1-0.386) = $307,000. Income will...
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...《赌场大揭秘》 内容简介 赌性，与生俱来，一味地回避和禁止都不是办法。 赌博，是一种非理性的愚昧行为，是无知造成的，不知赌不懂赌却偏要赌的赌盲的存在，才是赌博现象和赌博问题的根源，而数学意义上的知赌懂赌才是真正的非赌，正视赌博，以科学健康的理性知识来引导赌谜和赌盲，才是釜底抽薪、真正有效的诫赌方法。 这是一部真正意义上的赌场（赌博）揭秘著作，彻底暴露了赌博业的秘密，足以让庄家赖以生存的手段失效。有人说：“十赌九诈”，而实际上我们见到的合法赌场，却不骗也不诈，况且赌场也不可能靠不能长久的旁门左道来维持，那么赌场究竟是靠什么来发达的呢？这正是本书所要揭示的。看了本书，多数人会断了赌的念头。 本书以严密的逻辑和推理全面系统地阐明了赌博的真相，以数学给出的答案来解决赌博这个社会问题，其中不可避免地涉及到了“久赌必输”或“久赌必赢”意义下的科学策略，当然也可把它们用之于实战，但切忌一知半解，贸然上场，那就不是作者的初衷了。 目 录 出版者序 赌祸是纸老虎 …………………………………… 一 戴子郎序 赌盲之暮鼓晨钟 ………………………………… 二 作者序 千年暗室 一灯即明 ……………………………… 三 作者再序 以理性文化挑战愚昧原始文化 ………………… 七 ◇本书术语 …………………………………………………… 1 ◇开篇词 ……………………………………………………… 3 开 篇 直面赌场 ★境外赌场围攻中国 ………………………………………… 1 ★赌盲——赌博问题之根源 …………………………………… 4 ★知识铸就“长城” …………………………………………… 9 第一篇 理性之光 第一章 赌博解析 ……………………………………………… 17 第一节 赌性解密 ………………………………………… 18 一 根深蒂固的赌性 ……………………………… 18 二 心理强化机制 ………………………………… 21 第二节 赌盲的盲区 ……………………………………… 23 一 小数法则 ………………………………………… 24 二 非理性 ………………………………………… 28 三 赌神效应 ………………………………………… 31 第三节 赌局如棋局 ……………………………………… 34 一 赌局中的定式 ………………………………… 34 二 定式一——屡输屡赌 ………………………… 36 三 定式二——病态赌博 ………………………… 38 第二章 赌场解析 ……………………………………………… 46 第一节 赌博的非赌性 …………………………………… 47 一 赌场的故事 …………………………………… 47 二 赌家与庄家的较量 …………………………… 52 三 不受赌场欢迎的人 ……………………………… 55 第二节 非赌的赌场 …………………………………… 61 第三节 赌博是数学 ……………………………………… 64 第二篇 赌博的真相 第三章 赌博究竟“赌”什么 ………………………………… 72 第一节 谁是对手 ………………………………………… 73 第二节 入门知识 ………………………………………… 75 一 随机试验...
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...Toyota Motor Corporation: time series Ratio formulas 2011 2010 2009 1. working capital =current assets - current liabilities 142 734 000 130 200 000 12 534 000 139 914 000 114 364 000 =25 550 000 114 396 000 107 212 000 7 184 000 2.current ratio = Current assets Current liabilities 142 734 000 130 200 000 =1.09 139 914 000 114 364 000 =1.22 114 396 000 107 212 000 =1.06 3 Quick Acid ratio =current assets(stock) Current liabilities =142 734 000 (15 737 000) 126 997000 130 200 000 =0.97 139 914 000 (15 222000) 124 692 000 114 364 000 = 1.09 114 396 000 14 776 000 99 620 000 107 212 000 =0.92 4.inventory turnover = COGS Stock 200 474 000 15 737 000 = 12.7 178 551 000 15 222 000 = 11.7 186 856 000 14 776 000 =12.6 5.total assets turnover = sales Total assets 229 171 000 359 775 000 =0.63 202 814 000 324 800 000 =0.62 207852 000 294 240 000 =0.70 6.debt ratio = Total liabilities Total assets 228 018 000 359 775 000 =63.3% 207 822 000 324800 000 63.3% 186 912 000 292 240 00 63.3% 7.times interest earned ratio =earnings before interest and taxes Taxes 7 150 000 3 774 000 =1.8 3 447 000 992 000 =3.5 (5 199 000) (571 000) = 9.1 8.Fixed payment coverage ratio =earnings before interest and taxes Interest + 7150 000 354 000 =20.1 3 447 000 358 000 =9.7 (5199 000) 475 000 =10.95 9. Average collection period = account receivables sales 365 78 403 000 229 171...
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...g | Volume added to calorimeter (mL) | 20.0 mL | 20.0 mL | 1 | Time (s) | 0 | 30 | 60 | 90 | 120 | 150 | 180 | 210 | 240 | 270 | 300 | 330 | 360 | 390 | 420 | 1 | Temp(°C) | 26.1 | 26.2 | 26.3 | 26.3 | 26.2 | 26.2 | 26.2 | 26.9 | 27.1 | 27.4 | 27.2 | 27.2 | 27.1 | 27.1 | 27.1 | | | | | | | | | | | | | | | | | | 2 | Time (s) | 0 | 30 | 60 | 90 | 120 | 150 | 180 | 210 | 240 | 270 | 300 | 330 | 360 | 390 | 420 | 2 | Temp(°C) | 24.0 | 24.1 | 24.2 | 24.2 | 24.2 | 24.2 | 24.2 | 28.0 | 27.9 | 27.8 | 27.7 | 27.7 | 27.7 | 27.6 | 27.6 | Change in temperature of the water (°C) | 1.0°C | 3.6°C | Energy gained by the water (J) | 81.552J | 293.59J | Change in temperature of the metal (°C) | -72.9°C | -72.4°C | Calculated specific heat capacity (J/g°C) | 0.0958 J/g°C | 0.335 J/g°C | Molar mass approximation (g/mol) | 261.02g/mol | 74.73g/mol | Percent error of specific heat capacity (%) | 75.1% | 13.0% | Percent error of molar mass (%) | -310.76% | -17.60% | Enthalpy of Neutralization (Nitric Acid) | Trial 1 | Trial 2 | Volume of acid (mL) | 50.0 mL | 50.0 mL | Concentration of acid (M) | 1.1 M | 1.1 M | Volume of NaOH (mL) | 50.0 mL | 50.0 mL | Concentration of NaOH (M) | 1.0 M | 1.0 M | 1 | Time(s) | 0 | 30 | 60 | 90 | 120 | 150 | 180 | 200 | 220 | 240 | 260 | 280 | 300 | 320 | 340 | 360 | 380 | 400 | 420 | 1 | Temp(°C) | 23.5 | 23.4 | 23.4 | 23.4 | 23.4 | 23.4 | 23.5 | 30.5 | 30.4 | 30.4 | 30.4 | 30.4 | 30.3 | 30.3 | 30.2 | 30...
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...Cov(x,y) -19230.75 Stdev(x) 103.8829469 y=-100-1.782*x Stdev(y) 185.1194115 Corr(x,y) -1.00000 x y x y x-xbar y-ybar (x-xbar)^2 (y-ybar)^2 (x-xbar)*(y-ybar) 1 50 -189.1 Cov(x,y)/Var(x) -1.782 1 50 -189.1 -175.00 311.85 30625.00 97250.42 -54573.75 2 60 -206.92 2 60 -206.92 -165.00 294.03 27225.00 86453.64 -48514.95 3 70 -224.74 3 70 -224.74 -155.00 276.21 24025.00 76291.96 -42812.55 4 80 -242.56 4 80 -242.56 -145.00 258.39 21025.00 66765.39 -37466.55 5 90 -260.38 5 90 -260.38 -135.00 240.57 18225.00 57873.92 -32476.95 6 100 -278.2 6 100 -278.2 -125.00 222.75 15625.00 49617.56 -27843.75 7 110 -296.02 7 110 -296.02 -115.00 204.93 13225.00 41996.30 -23566.95 8 120 -313.84 8 120 -313.84 -105.00 187.11 11025.00 35010.15 -19646.55 9 130 -331.66 9 130 -331.66 -95.00 169.29 9025.00 28659.10 -16082.55 10 140 -349.48 10 140 -349.48 -85.00 151.47 7225.00 22943.16 -12874.95 11 150 -367.3 11 150 -367.3 -75.00 133.65 5625.00 17862.32 -10023.75 12 160 -385.12 12 160 -385.12 -65.00 115.83 4225.00 13416.59 -7528.95 13 170 -402.94 13 170 -402.94 -55.00 98.01 3025.00 9605.96 -5390.55 14 180 -420.76 14 180 -420.76 -45.00 80.19 2025.00 6430.44 -3608.55 15 190 -438.58 15 190 -438.58 -35.00 62.37 1225.00 3890.02 -2182.95 16 200 -456.4 16 200 -456.4 -25.00 44.55 625.00 1984.70 -1113.75 17 210 -474.22 ...
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...Before the board of directors could make a decision on whether to sell more shares and, if so, how many, the board members felt they needed more information. Specifically, they would like a forecast of the average number of people (family members, guests, etc.) who might attend the pool each day during the summer with the current number of shares. .:. The Cascades Swim Club has 300 stockholders, each holding one share of stock in the club. A share of club stock allows the shareholder’s family to use the club’s heated outdoor pool during the summer upon payment of annual membership dues of $175. The club has not issued any stock in years and only a few of the existing shares come up for sale each year. The board of directors administers the sale of all stock. When a shareholder wants to sell, he or she turns the stock into the board, which sells it to the person at the top of the waiting list. For the past few years, the length of the waiting list has remained relatively steady at approximately 20 names.(…………….) SOLUTION: Week Day 1 2 3 4 5 6 7 8 9 10 11 12 13 Total M 139 198 341 287 303 242 194 197 275 246 224 258 235 3,139 T 273 310 291 247 223 177 207 273 241 177 239 130 218 3,006 W 172 347 380 356 315 245 215 213 190 161 274 195 271 3,334 Th 275 393 367 322 258 390 304 303 243 308 205 238 259 3,865 F 337 421 359 419 193 284 331 262 277 256 361 224 232 3,956 Sa 402 595 463 516 378 417 407 447 241 391 411 368 317 5,353 Su 487 497 578 478 461...
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...Year 7 – Numeracy TIME | TALLY | FREQ | MIDPOINT | F× | 50 - 99 | | 1 | 74.5 | 74.5 | 100 - 149 | | 2 | 124.5 | 249 | 150 - 199 | | 3 | 174.5 | 523.5 | 200 - 249 | | 5 | 224.5 | 1122.5 | 250 - 299 | | 5 | 274.5 | 1372.5 | 300 - 349 | | 3 | 324.5 | 973.5 | 350 - 399 | | 2 | 374.4 | 749 | 400 - 449 | | 1 | 424.5 | 424.5 | 450 - 499 | | 1 | 474.5 | 474.5 | 500 - 549 | | 1 | 524.5 | 524.5 | 550 - 599 | | 4 | 574.5 | 2298 | 600 - 649 | | 2 | 624.5 | 1249 | Year 7 – Numeracy Cumulative Frequency Table TIME | FREQ | Cumulative | 50 – 99 | 1 | 1 | 100 – 149 | 2 | 3 | 150 - 199 | 3 | 6 | 200 - 249 | 5 | 11 | 250 - 299 | 5 | 16 | 300 - 349 | 3 | 19 | 350 - 399 | 2 | 21 | 400 - 449 | 1 | 22 | 450 - 499 | 1 | 23 | 500 - 549 | 1 | 24 | 550 - 599 | 4 | 28 | 600 - 649 | 2 | 30 | Year 7 Literacy TIME | TALLY | FREQ | MIDPOINT | F× | 50 - 99 | | 2 | 74.5 | 149 | 100 - 149 | | 10 | 124.5 | 1245 | 150 - 199 | | 3 | 174.5 | 523.5 | 200 - 249 | | 5 | 224.5 | 1122.5 | 250 - 299 | | 2 | 274.5 | 549 | 300 - 349 | | 7 | 324.5 | 2271.5 | 350 - 399 | | 0 | 0 | 0 | 400 - 449 | | 1 | 424.5 | 424.5 | Year 7 Literacy Cumulative Frequency Table TIME | FREQ | Cumulative | 50 – 99 | 2 | 2 | 100 – 149 | 10 | 12 | 150 - 199 | 3 | 15 | 200 - 249 | 5 | 20 | 250 - 299 | 2 | 22 | 300 - 349 | 7 | 29 | 350 - 399 | 0 | 29 | 400 - 449 | 1 | 30 | Year 9 Literacy Table TIME | TALLY | FREQ | MIDPOINT...
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...General Ecology Field Biology: (choose one) BI 317 Vertebrate Natural History (4) BI 321 Systematic Field Botany (4) BI 361 Marine Ecology (5) BI 451 Invertebrate Zoology (5) BI 454 Plant Ecology (4) BI 474 Biology of Insects (5) Plant Biology: (choose one) BI 321 Systematic Field Botany (4) BI 330 Plant Physiology (5) BI 340 Plant Nutrition (4) BI 371 Structure of Seed Plants (4) BI 454 Plant Ecology (4) Zoology Emphasis: (16-20) Choose one: (Biology of Invertebrates) BI 451 Invertebrate Zoology (5) BI 474 Biology of Insects (4) Choose One: (Biology of Vertebrates) BI 317 Vertebrate Natural History (4) BI 324 Comparative Vertebrate Anatomy (5) BI 453 Marine Vertebrates (4) Choose One: (General Zoology) BI 326 Developmental Biology (4) BI 360 Animal Behavior (4) BI 432 Immunology (4) BI 434 Comparative Animal Physiology (4) BI 437 Neurobiology (4) Any Upper Division Biology course: (Advisor approved) Hrs 15 15 4 4 4 4 4 4-5 Has Lacks Student Signature: Date: Program notes & Additional Degree Requirements Biology majors, regardless of emphasis, are required to maintain a C average in courses that are used to satisfy biology degree requirements. Students graduating in the various emphases of the biology major are required to take a standardized exit exam in their last year. Each course can fulfill only one specified requirement within the major. BI 406 credit may be substituted for one course in the selected emphasis with pre-approval of the student's Biology advisor. 4-5 ...
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...Problem 346 A boom AB is supported in a horizontal position by a hinge A and a cable which runs from C over a small pulley at D as shown in Fig. P-346. Compute the tension T in the cable and the horizontal and vertical components of the reaction at A. Neglect the size of the pulley at D. Solution 346 HideClick here to show or hide the solution answer answer answer - See more at: http://www.mathalino.com/reviewer/engineering-mechanics/problem-346equilibrium-non-concurrent-force-system#sthash.YTMR7Vde.dpuf Problem 347 Repeat Problem 346 if the cable pulls the boom AB into a position at which it is inclined at 30° above the horizontal. The loads remain vertical. Solution 347 HideClick here to show or hide the solution Because θ = 60°, T is perpendicular to AB. answer answer answer - See more at: http://www.mathalino.com/reviewer/engineering-mechanics/problem-347equilibrium-non-concurrent-force-system#sthash.0kqNyniB.dpuf Problem 348 The frame shown in Fig. P-348 is supported in pivots at A and B. Each member weighs 5 kN/m. Compute the horizontal reaction at A and the horizontal and vertical components of the reaction at B. Solution 348 HideClick here to show or hide the solution Length of DF Weights of members answer answer answer - See more at: http://www.mathalino.com/reviewer/engineering-mechanics/problem-348equilibrium-non-concurrent-force-system#sthash.IXmlmVC1.dpuf Problem 349 The truss shown in Fig...
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...680,000 0.05 0.55 0.32 0.08 0.45 October November December January February March April May June July August September October November December January February March Sales 55,000 56,000 57,000 34,000 34,000 54,400 68,000 88,400 88,400 68,000 61,200 54,400 47,600 40,800 40,800 Collected in month of sale (5%) 2,750 2,800 2,850 1,700 1,700 2,720 3,400 4,420 4,420 3,400 3,060 2,720 2,380 2,040 2,040 - - - 2nd month of sale(55%) 30,250 30,800 31,350 18,700 18,700 29,920 37,400 48,620 48,620 37,400 33,660 29,920 26,180 22,440 22,440 - - 3rd month of sale (32%) 17,600 17,920 18,240 10,880 10,880 17,408 21,760 28,288 28,288 21,760 19,584 17,408 15,232 13,056 13,056 - 4th month of sale(8%) 4,400 4,480 4,560 2,720 2,720 4,352 5,440 7,072 7,072 5,440 4,896 4,352 3,808 3,264 3,264 Total collections 2,750 33,050 51,250 55,370 43,120 36,860 46,920 61,948 79,152 85,748 75,820 65,212 57,324 50,524 44,064 39,304 16,320 3,264 Accounts Receivable 58,888 Material Purchases & payments October November December January February March April May June July August September October November...
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...Fast-Track OLED EVELYN T. STONE COLLEGE OF PROFESSIONAL STUDIES Bachelor of Arts in Organizational Leadership – Fast-Track Program for Adults Student Name: ____________________________ Student ID#: _______________________________ Advisor: __________________ Phone: __________________ Date: ________________ Official Unofficial □ □ Introductory Courses (All introductory courses require a minimum grade of C-) PLS 201 _____________ PLS 202 ______________ Information Literacy & Research Writing Critical Reasoning& Academic Skills RUA – Assessment Test Compass Reading ________ Compass Writing ________ University Writing Requirement ENG 100 _______________ ENG 101 (If required by RUA) English Placement ________ Math Domain ________ ________ ________ ______________ ENG 102 PLS 220 ______________ ______________ Introduction to Composition Argument, Analysis, Research Math Score Math Placement MATH 095 _______________ (If required by RUA) MATH 110 or higher_______ Quantitative Literacy Technological Literacy Grade of C or higher required in all OLED courses. See reverse for important information on pre-requisites. Major Courses in Organizational Leadership OLED 320 ________________ Intro to Org Communication I OLED 325 ________________ Intro to Org Communication II OLED 330 ________________ Foundations of Org Leadership OLED 335 ________________ Organizational Change OLED 350 ________________ Group Dynamics and...
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...NAME: ____________________ Standard 1 St Jude R.C School 16th September,2015 Mathematic Test #1 State whether the following statements are true or false by writing true if it’s true and false if it’s false in the space provided. 1pts each. Total ___/5 1) In the number 198; the value of the underlined digit is 900. ___________ 2) In the number 934; the value of the underlined digit is 3. ___________ 3) In the number 646; the value of the underlined digit is 600. __________ 4) In the number 164; the value of the underline digit is 40. __________ 5) The number 981; is expressed in expanded form as 900+80+10. __________ Circle the correct answer. 3 pts each Total ______/10 6. The expanded form of the number 475 is B) 400+50+7 C) 400+70+5 D) 400+75 7 three hundred twenty is written as A) 300 B) 333 C) 320 8. 952 expressed in expanded notation form is A) 500+90+4 B) 900+20+5 C) 900+50+2 9 .three hundred thirty three is written as A) 333 B) 3300 C) 33 10. 700+60+9 expressed in standard form is B) 706 C) 796 D) 769 Using the place value chart below, enter the following numbers in their correct place value. 3 pts each. Total _____/10 Hundreds | Tens | Ones | | | | | | | | | | | | | | | | 11) 94 12) 105 13) 404 14) 90 15) 909 State the value of the underlined digit. 2 points each. Total ____/10 16) 213 __________ 17) 823...
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...Student____________________________________________________ Daytime Phone___________________________ E-mail_____________________________________________________________ Pending AP scores Course recommendations made without copies of transcripts/transfer equivalency worksheet. FALL SEMESTER Fall Course COMM 100 Public Speaking (F,S,#) or COMM 101Interpersonal & Group Interaction ENGH 101 Composition (F,S,#) HIST 100 History of Western Civilization or HIST 101 Foundations of Western Civilization (F,S,#) Natural Science (lab) Fall Course SPRING SEMESTER Credit Grade 3 3 3 Credit Grade 4 GCH 300 Introduction to Public Health Elective 3 3 ENGH 302 Advanced Composition (F,S,#) GCH 310 Health Behavior Theories GCH 332 Health and Disease GCH 360 Health and Environment GCH 335 Applied Health Statistics Fall Course GCH 411 Health Program Planning and Eval GCH 412 Fundamentals of Epidemiology GCH 405 Global Hlth Interv: History and Systems Elective ANTH 381 or PHIL 344 or SOCI 390 or COMM 304 Credit GCH 205 International Health (F,S,#) Natural Science (lab or non-lab) Social Science Information Technology GGS 101 Major World Regions Grade 3 3-4 3 3 3 4 BIOL 124 Hum Anatomy and Physiology I (F,#) or RBHS 270 Hum Anatomy and Physiology I Arts Literature Fall Course Spring Course 3 3 Credit Grade 3 3 3 3 3 Credit Grade 3 3 3 3 3 Spring Course Credit BIOL 125 Hum Anatomy and Physiology II (S,#) or RBHS 271 Hum...
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...Comparison report Millions of people worldwide own game systems whether its PlayStation 3 or Xbox 360 there’s always going to be some kind of conflict between the two, because they both want to be the most popular one. There are many different aspects in which people choose one or the other depending on what they are more interested in because they both have many different features. The PS3 has a built in blue-ray player which comes with free wife since day one PS3, because of its build in blue-ray player which comes with free Wi-Fi since day one. At the time when Xbox 360 were first release the company was charging $99 to its customers who wanted wireless on their Xbox 360 and $199 if customers wanted to play HD DVD which by the way are now obsolete thanks to Blue-Ray and also add the yearly fee of $50 for Xbox live it brought the total for an Xbox 360 to $647. At the time Ps3 were just $399.That was a $248 difference between the two that you would save by choosing the PS3. The quality between the two also had its ins and outs for example not only was the Xbox overpriced but it also had issues with overheating. In 2010 a survey of over 500,000 people show us that the Xbox 360 had a very high failure rate compared to the PS3. The Xbox has more number in sales, but also has many bad reviews due to the game systems console breaking down, or overheating. The PS3 beats the Xbox 360 games. At the time of each console release the Ps3 did in fact lack great quality games which many...
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...Ways which nentendo has gained SCA The console is opened to all gamers either hardcore and casual and non-gamers. The console is cheaper than the others. Innovative controller. The virtual console. The wiiware. * The Wii is for the casual gamers, yet they advertise it like it's for everyone, including the hardcore gamers. This isn't true. Therefore, everyone wants one. it appeals to both casual and hardcore gamers and has tons of casual games like MySims and WiiPlay and than nintendo busts out its killer apps like galaxy and brawl Hmm... innovative control scheme and abigger focus on casual gamers, non-gamers, and women... while continuing to bring out hardcore games * price advertising uniqueness ability for everybody to play Introducing something new to the market - Controller Getting mainstream help - Media (south park, Elderly people playing, helping stroke victims) Helping people loose weight - WiiFit, WiiSPorts Its cheaper than competition Bringing back old gamers. a big thing you should talk about is their family name. for more then twenty years nintendo has been seen as always a good choice. parents knew if they would get their kids a maro game they choose quality. explain their franchises that call to everyone. if you want to seem cool you should qoute that line about mario in that one video of that guy talking to snake explaining how mario is known through out the world. also talk about how nintendo managed to be the best thing in handheld gaming...
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