...Database Modeling and Design – 4th Edition (2006) Toby Teorey, Sam Lightstone, Tom Nadeau Exercises with Solutions – Solutions Manual ER and UML Conceptual Data Modeling Problem 2-1 Draw a detailed ER diagram for an car rental agency database (e.g. Hertz), keeping track of current rental location of each car, its current condition and history of repairs, and customer information for a local office, expected return date, return location, car status (ready, being-repaired, currently-rented, being-cleaned). Select attributes from your intuition about the situation, and list them separately from the diagram, but associated with a particular entity or relationship in the ER model. Solution to 2-1 Problem 2-2 Given the following assertions for a relational database that represents the current term enrollment at a large university, draw an ER diagram for this schema that takes into account all the assertions given. There are 2000 instructors, 4000 courses, and 30,000 students. Use as many ER constructs as you can to represent the true semantics of the problem. Assertions: An instructor may teach one or more courses in a given term (average is 2.0 courses). An instructor must direct the research of at least one student (average = 2.5 students). A course may have none, one, or two prerequisites (average = 1.5 prerequisites). A course may exist even if no students are currently enrolled. All courses are taught by exactly one instructor. The...
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...Management Accounting: Information for Decision-Making and Strategy Execution - 6.Edition - 2012 Anthony A. Atkinson, Robert S. Kaplan Pearson I have both Solution Manulas And Test Banks Of this Book Contact ahad2030@yahoo.com Chapter 1 How Management Accounting Information Supports Decision Making QUESTIONS 1-1 Management accounting is a discipline that designs planning and performance measurement systems, using financial and nonfinancial information, to help an organization develop and implement its strategy. The information must be relevant and helpful, and customized to serve multiple purposes, such as making decisions, allocating resources, and monitoring, evaluating, and rewarding performance. Information for the “plan” and “do” steps of the PDCA cycle includes prospective data on costs, profits, efficiency, and quality associated with alternative ways to produce or provide goods or services. Information for the “check” and “act” steps includes assessments of how well the organization is achieving its objectives. Common information requirements include measures of cost, quality, profitability, and timeliness. 1-2 A company’s operators, managers, and executives need information for their operational control and improvement activities, as well as on the performance of their individual processes, products, services, and customers. This information is important to direct managers’ attention to areas where improvement is needed, to provide feedback...
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...CHAPTER 19 RELEVANT COSTS FOR DECISION MAKING I. Questions 1. Quantitative factors are those which may more easily be reduced in terms of pesos such as projected costs of materials, labor and overhead. Qualitative factors are those whose measurement in pesos is difficult and imprecise; yet a qualitative factor may be easily given more weight than the measurable cost savings. It can be seen that the accountant’s role in making decisions deals with the quantitative factors. 2. Relevant costs are expected future costs that will differ between alternatives. In view of the definition of relevant costs, historical costs are always irrelevant because they are not future costs. They may be helpful in predicting relevant costs but they are always irrelevant costs per se. 3. The differential costs in any given situation is commonly defined as the change in total cost under each alternative. It is not relevant cost, but it is the algebraic difference between the relevant costs for the alternatives under consideration. 4. Analysis: |Future costs: |Replace |Rebuild | | New Truck |P10,200 | | | Less: Proceeds from | | | | disposal, net | 1,000 | | | ...
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...Principles of Managerial Finance Solution Lawrence J. Gitman PART 1 Introduction to Managerial Finance CHAPTERS IN THIS PART 1 2 3 The Role and Environment of Managerial Finance Financial Statements and Analysis Cash Flow and Financial Planning INTEGRATIVE CASE 1: TRACK SOFTWARE, INC. CHAPTER 1 The Role and Environment of Managerial Finance INSTRUCTOR’S RESOURCES Overview This chapter introduces the student to the field of finance and explores career opportunities in both financial services and managerial finance. The three basic legal forms of business organization (sole proprietorship, partnership, and corporation) and their strengths and weaknesses are described, as well as the relationship between major parties in a corporation. The managerial finance function is defined and differentiated from economics and accounting. The chapter then summarizes the three key activities of the financial manager: financial analysis and planning, investment decisions, and financing decisions. A discussion of the financial manager's goals – maximizing shareholder wealth and preserving stakeholder wealth – and the role of ethics in meeting these goals is presented. The chapter includes discussion of the agency problem – the conflict that exists between managers and owners in a large corporation. Money and capital markets and their major components are introduced in this chapter. The final section covers a discussion of the impact of taxation on the firm's financial...
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...Chapter 1 The Financial Manager and the Firm Learning Objectives 1. Identify the key financial decisions facing the financial manager of any business firm. 2. Identify the basic forms of business organization used in the United States, and review their respective strengths and weaknesses. 3. Describe the typical organization of the financial function in a large corporation. 4. Explain why maximizing the current value of the firm’s stock price is the appropriate goal for management. 5. Discuss how agency conflicts affect the goal of maximizing stockholder wealth. 6. Explain why ethics is an appropriate topic in the study of corporate finance. I. Chapter Outline 1.1 The Role of the Financial Manager A. It’s All about Cash Flows • The financial manager is responsible for making decisions that are in the best interest of the firm’s owners. • A firm generates cash flows by selling the goods and services produced by its productive assets and human capital. After meeting its obligations, the firm can pay the remaining cash, called residual cash flows, to the owners as a cash dividend, or it can keep the money and reinvest the cash in the business. • A firm is unprofitable when it fails to generate sufficient cash flows to pay operating expenses, creditors, and taxes. Firms that are unprofitable over time will be forced into bankruptcy by their creditors. In bankruptcy, the company will be reorganized, or the company’s...
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...CHAPTER 1 AN INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING Answers to Review Questions 1-1 The study of auditing is more conceptual in nature compared to other accounting courses. Rather than focusing on learning the rules, techniques, and computations required to prepare financial statements, auditing emphasizes learning a framework of analytical and logical skills to evaluate the relevance and reliability of the systems and processes responsible for financial information, as well as the information itself. To be successful, students must learn the framework and then learn to use logic and common sense in applying auditing concepts to various circumstances and situations. Understanding auditing can improve the decision making ability of consultants, business managers, and accountants by providing a framework for evaluating the usefulness and reliability of information. 1-2 There is a demand for auditing in a free-market economy because the agency relationship between an absentee owner and a manager produces a natural conflict of interest due to the information asymmetry that exists between the owner and manager. As a result, the agent agrees to be monitored as part of his/her employment contract. Auditing appears to be a cost-effective form of monitoring. The empirical evidence suggests auditing was demanded prior to government regulation such as statutory audit requirements. Additionally, many private companies and other entities not subject...
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...Assignment # 2 Petroleum Engineering Thermodynamic 1. PCB/PDB 1043 A piston–cylinder device initially contains 0.07 m3 of nitrogen gas at 130 kPa and 120°C. The nitrogen is now expanded to a pressure of 100 kPa polytropically with a polytropic exponent whose value is equal to the specific heat ratio (called isentropic expansion). Determine the final temperature and the boundary work done during this process. 2. A frictionless piston–cylinder device contains 2 kg of nitrogen at 100 kPa and 300 K. Nitrogen is now compressed slowly according to the relation PV1.4 =constant until it reaches a final temperature of 360 K. Calculate the work input during this process. 3. Complete the table below on the basis of the conservation of energy principle for a closed system. Qm kJ 350 350 130 260 -500 -50 Wout kJ E1 kJ 1020 550 600 1400 1000 900 E2 kJ 860 M kg 3 5 2 7 3 -200 150 e2-e1 kJ/kg 4. A well-insulated rigid tank contains 2 kg of a saturated liquid-vapor mixture of water at 150 kPa. Initially, three-quarters of the mass is in the liquid phase. An electric resistor placed in the tank is connected to a 110-V source, and a current of 8 A flows through the resistor when the switch is turned on. Determine how long it will take to vaporize all the liquid in the tank. Also, show the process on a T-V diagram with respect to saturation lines. 5. An 80-L vessel contains 4 kg of refrigerant -134a at a pressure of 160 kPa. With the help of Pressure Table for saturated refrigerant-134a...
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...Download Now for Free PDF Ebook Lakeside Hospital Case Solution at our Online Ebook Library. Get Lakeside Hospital Case Solution PDF file for free from our online library LAKESIDE HOSPITAL CASE SOLUTION PDF Download: LAKESIDE HOSPITAL CASE SOLUTION PDF LAKESIDE HOSPITAL CASE SOLUTION PDF - Are you looking for Ebook lakeside hospital case solution PDF? You will be glad to know that right now lakeside hospital case solution PDF is available on our online library. With our online resources, you can find lakeside hospital case solution or just about any type of ebooks, for any type of product. Best of all, they are entirely free to find, use and download, so there is no cost or stress at all. lakeside hospital case solution PDF may not make exciting reading, but lakeside hospital case solution is packed with valuable instructions, information and warnings. We also have many ebooks and user guide is also related with lakeside hospital case solution PDF, include : Applied Calculus 4th Edition Even Answers, Basic Chemical Solutions, Catalytic Solutions Inc Case Study, Calculus Early Transcendentals 7th Edition Yonsei Solutions, Congress Scavenger Hunt Answers, College Algebra Textbook Answers 2, Congress Of Vienna Guided Answers, Chapter 18 Study Guide Answers, English Grammar Third Edition Answer Key, Fac1502 Oct Nov 2012 Solution Docx, Food Safety Test Questions And Answers, Hayden Mcneil Bio 101 Lab Manual Answers, Harcourt Trophies 5th Grade Answer Key, Holt Mathematics Lesson 9...
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...Problem 1-14B (45 minutes) 1. | |House Of Pianos, Inc. | | |Traditional Income Statement | | |For the Month Ended September 30 | | | | | | | |Sales (60 pianos × $3,300 per piano) | |$198,000 | | |Cost of goods sold | | 89,520 | | |(60 pianos × $1,492 per piano) | | | | |Gross margin | |108,480 | | |Selling and administrative expenses: | | | | |Selling expenses: | | | | |Advertising ...
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...between several modules Alternative solutions: i. Buy new software ii. Develop in-house accounting system iii. Outsourcing the system Problem: Documents are not properly pre numbered, recorded and documented -Sales invoice are manually produces and not pre-numbered -Monthly statement of account not periodically prepare Alternative solutions: i. Adopted auto pre numbered system ii. Implement manual pre numbered system Problem: Lean organization -Organization chart was drawn with simple structure -Directors makes all major decisions and monitor all activities Alternative solution: i. Adopted concept of functional structure En. Zayed CEO Pn. Hashimah COO En. Salam HR & Admin Manager Pn. Balqis Operation Manager (Vacant) Account & Finance Manager (Vacant) Admin Executive (Vacant) Project Manager Cik Amy Finance Executive Project Team (Contract basis) Problem: Timesheet are manually prepared by employees -They’re record time in & out by themselves -Wrongly calculate and paid over Alternative solutions: i. Use access card ii. Use time clock machine @ thumbprint iii. Should hire an additional employee who can monitor the attendance and timesheet iv. Use CCTV Problem: No SOP adopted by Delima Enterprise Sdn Bhd -All decision are authorized by En. Zayed and Pn. Hashimah -No reconciliation was performed for each accounts Withdrawals are made from the Company without proper documentation Alternative solution: i. Each department should implement...
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...Recrystallization Par, B., Ramos, S., Reynaldo, H., Roque, P., Servidad, Y., and Soriente, P. 2D-Pharmacy, Group No. 7, Department of Pharmacy, Faculty of Pharmacy, University of Santo Tomas, España Boulevard, 1015 Manila, Philippines Abstract Recrystallization is the primary method of purification used to isolate organic compounds in a supersaturated solution by the difference of solubility at different temperature that results to the separation of the compound from the solution. The purpose of this experiment is to synthesize acetanilide by the acetylation of aniline and to obtain pure acetanilide by purification of the collected crude acetanilide by crystallization. The recrystallizing solvent was chosen among ethanol, water and hexane. The acetanilide was synthesized and formed by acetylation of aniline and acetic anhydride, and it was then cooled to hasten the formation of crystals. After cooling, the mixture was filtered and dried to obtain the crude acetanilide. The crude acetanilide and the chosen recrystallizing solvent was mixed and heated in the water bath until the solid dissolved. The solution was filtered while hot and its filtrate was cooled in an ice bath. The filtrate was then filtered to collect the crystal residue formed. The crystals were washed with distilled water and allowed to dry to obtain the pure acetanilide. The weight of pure acetanilide was measured and the melting point of the pure acetanilide was determined. Based on the results obtained...
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...Detailed Lesson Plan (Grade 7) 1. Objectives After providing the necessary materials, each student; 1.1 investigates the different types of solutions: -unsaturated -saturated -supersaturated 1.2 performs an actual activity about solubility. 1.3 values the common solutions that can be found at home and can be used in daily living. 1. Learning Tasks 2.1 Topic: Solutions 2.2 Concept: The unsaturated solution has a less amount of solute to be dissolved. The saturated solution can hold no more solute to be dissolved. The supersaturated solution cannot hold more solute. 2.3 Materials 2.3.1 Textbook/Other Reference -Science Grade 7: Matter (K-12 Curriculum), pages 1-16 - http://www.infoplease.com/encyclopedia/science/solution-heat-solution.html 2.3.2 Instructional Materials - video clips, materials enumerated for the experiment and activity sheet. 2. Methodology 3.1 Daily Activities 3.1.1 Prayer/ Greetings Christ Jesus Whom we open our eyes, may you be there; When we open our ears, may you be there; When we open our mouths, may you be there; When we open our diaries, may you be there. Help us to see with your eyes; Help us to hear with your ears; Help us to speak your truth in love; Help us to make time for you… for others… for ourselves. Amen. 3.1.2 Checking of Attendance 3.1.3 Checking of Assignment 3.2 Preparatory Activities 3.2.1 Review Teacher: Class...
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...Osmosis Introduction: Tissues are made up of cells that have the same structure and function. In this experiment osmosis will be measured in a piece of tissue. Water potential can be determined by the changes in dimensions of the tissues when it is placed in solutions of different concentrations. Research Question: What is the effect of sucrose solution on potato cells Hypothesis: Osmosis will increase when the solutions are less concentrated with sucrose Variables: Dependant: Osmosis Independent: Length Materials: 12 large test tubes or specimen tubes with bungs, marker pen, potato chip cutter, scalpel, fine forceps, 3 watch glasses or petri dishes, ruler, 6 labeled beakers one containing 50cm^3 of distilled water and other four containing 50cm^3 of 0.2 mol dm^-3, 0.4 mol dm^-3, 0.6 mol dm^-3 and 0.8 mol dm^-3. Method: 1- Using the potato chip cutter, cut 24 chips from the potato. Cut the chips into 5cm lengths using the scalpel. Be as accurate as possible. Place 4 chips into each of six, labeled test tubes, one test tube for each of the different sucrose solutions. Pour in enough of each respective solution to cover the potato tissue. Put a bung in each one of the test tubes and label this series “potato”. 2- Repeat the method using the apple fruit or turnip root, putting four chips of tissue 5cm long into each of the second series of test tubes. Label these tubes “apple” or “turnip”. 3- Leave the tubes for at least an hour 4- After at least...
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...FUNDAMENTALS OF SURFACE MODES: ¥ COLLOIDS ¥ means ÒglueÓ in Greek ¥ was coined in 1861 by Thomas Graham. ¥ ¥ ¥ ¥ ¥ WHAT IS A COLLOID? usually consists of two phases; one continuous phase in which the other phase is dispersed. Size of particles: larger than the size of molecules and small enough for the dispersed phase to stay suspended for a longer period of time. ¥ No strict boundaries for the size limits. OFFICIAL DEFINITION ¥ In 1903 Wolfgang Ostwald formulated the official definition of a colloid: ¥ a system containing entities having at least one length scale in between 1nm and 1µm. ¥ For smaller particles there is no distinct boundaries between the phases and the system is considered a solution; ¥ for larger entities the particles will fall to the bottom due to the gravitational force, and the phases are separated. 1 2 3 MESOSCOPIC PHYSICS ¥ The particle size is in the so-called mesoscopic range in between the macroscopic and microscopic limits. LARGE INTERFACIAL AREA ¥ One very important quality of the colloids is the large interfacial area between the dispersed and the continuous phases. WHAT EFFECTS HAS THIS? ¥ This means that interface effects and hence the electromagnetic surface modes, are very important for the properties of the colloids. ¥ It costs energy to create this much surface and the particles would clump together if this isnÕt prevented. ¥ Usually the particles are charged and hence repel each other. 5 6 4 Four states...
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...encouraged to ask question/s that is related to this module and that you don’t know the answer to and want it to be answered. The question/s can be answered by anyone in class. The instructor will allow sometime for other students to answer the question/s before contributing. You can post your questions in MODULE 2 forum under the Discussion Forums. Complete Assignment #2. The assignments are posted in the ASSIGNMENTS area of the website. Even though the homework assignments are not to be turned in and graded, you are strongly encouraged to do them to understand the material and to prepare for quizzes and tests. A complete solution to this assignment will be posted on the course website under ASSIGNMENTS on Thursday (Sept 4th). You are encouraged to review the solutions and compare your work to the solution, ensuring that you understand the reasons the solutions appear as they do. You are also encouraged...
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