return on invested capital and profitability analysis 1

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When calculating return on net operating assets, analysts sometimes make adjustments to the net operating asset base used in the denominator of the ratio. Three possible adjustments are listed below. Explain what these adjustments are, and discuss the merits of these adjustments.

  1. Non-operating asset adjustment
  2. Intangible asset adjustment
  3. Accumulated depreciation adjustment

Just do response each posted # 1 to 3 down below only.

Posted 1

Non operating assets like investment in marketable securities and excess cash are deducted from capital. They are not considered to be a part of company’s core operations. The non operating assets could be unused land, spare equipment, and investment securities. The income a company earns from non-operating assets will be calculated under the non operating income for a company.

Intangible asset adjustments deducts intangible assets from Investment capital. The examples of intangible asset are trade marks, customer lists, motion pictures and franchise agreements. Under the GAAP guidelines, intangible assets are periodically reviewed for impairment and written down if necessary. The intangible assets also represents valid investments by the company. The management team is responsible for making they there is return on all investments.

The accumulated depreciation adjustments adds the depreciable assets to the balance sheet. There are no adjustments to the net income for depreciation expense. Even there are no adjustments, the return on investment (ROI) will still go up as the assets get older. The main reason for that is the assets are in good working conditions. However, the aging equipment may require to add additional cost which will impact the total earnings.

Posted 2

When calculating RNOA (return on net operating assets), the denominator of the formula is average NOA (net operating assets). Non-operating assets are assets that are not considered necessary to conduct the company’s business or daily operations. Determining which assets are non-operating assets can sometimes be left up to interpretation by analysts and investors. For example, equity investments may be left out of NOA because they are considered nonstrategic. Other investments considered to be strategic are included in NOA. Intangible assets such as goodwill are sometimes removed from NOA. As Kenton (2019) notes, goodwill “is often simply derived from an acquisition, rather than being an asset purchased for use in producing goods.” Other times, goodwill is considered an operating asset when the investment is presumed to be strategic in nature. Accumulated depreciation is typically removed from NOA, as fixed assets are calculated as net fixed assets. Adjustments will sometimes be made to normalize NOA, such as when accelerated depreciation is utilized. Overall, it is important for investors to fully analyze a company’s assets in order to correctly calculate, analyze, and compare RNOA.

Posted 3

Good morning class,

When an analyst calculates the return on net operating assets, he may adjust the denominator (net operating assets) in various ways. Each of these adjustments will change the amount of the return. Therefore, it’s important to consider which adjustments to make and why. The following are three possible adjustments and their effect on the return.

  1. Non-operating asset adjustment: Removing non-operating assets from the ratio will have the effect of increasing the return. One reason to make this adjustment is to exclude assets that aren’t used in the normal course of business.
  2. Intangible asset adjustment: This adjustment subtracts a company’s intangible assets from operating assets, which will have the effect of increasing the return.
  3. Accumulated depreciation adjustment: One thing to consider with this adjustment is that it’s technically a noncash expense, meaning that there is no cash outflow associated with the expense.

spanish ii

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10 sentences in Spanish Write a short story on two dining out experiences using the superlatives and comparisons. Use food and dining out vocabulary to compare two times you went out to eat.

provide 2 different reply’s to two other students on how your experience was either similar or different. These sentences must be in the present tense only.

Modelo: Un día, como con unos amigos. En el restaurante, el café es más caliente que el té. Mis amigos ordenan unos cafés y yo ordeno un vino tinto. Me gusta más el vino que el café. Mis amigos ordenan unas hamburguesas con papas fritas. Yo ordeno un bistec con papa al horno. A mis amigos, les gusta menos el bistec que la hamburguesa. A mí, me gusta más el papa al horno que las papas fritas. En el restaurante, el tres leches es el mejor. Todos ordenamos un tres leches. ¡Todo es muy rico y lo disfrutamos mucho!

reference plazas book provide spanish accent marks in writing 🙂

module 05 discussion notes on religion

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Describe a religion that is not your own.

Choose from one of the following religions: Ancient Egyptian belief, Hinduism, Greek or Roman Polytheism, Native American Religion, Buddhism, Taoism, Judaism, Christianity, or Islam. You must choose a religion that is not your own.

  • Describe three features or tenets of the chosen religion.
  • Mention any written works and prophets.
  • Share how this religion compares to your religion or beliefs, even if you do not have a chosen “religion.”

topic two dq 2

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Discuss the purpose of strategic planning in a health care environment. Explain what factors affect future planning in an organization and what tools can be used for future planning.

scholary resources and apa format needed for this assignment pleasee.

ld001 ethical and legal considerations 1

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Instructions

To complete this Assessment:

  • Download the LD001 Short-Answer Assessment Submission Form, and answer each question.
  • Use the “NAEYC Code of Ethical Conduct and Statement of Commitment,” as required, to inform your responses.
  • Download the Writing Checklist to review prior to submitting your Assessment. All submissions must follow the conventions of scholarly writing. Properly formatted APA citations and references must be provided where appropriate. Submissions that do not meet these expectations will be returned without scoring.

This Assessment requires submission of one (1) document: a completed Short-Answer Assessment Submission Form. Save this file as LD001_firstinitial_lastname (for example, LD001_J_Smith).

When you are ready to upload your completed Assessment, use the Assessment tab on the top navigation menu.

information and password attacks on social networks 2

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Review the attached article titled : “Information and Password Attacks on Social Networks: An Argument for Cryptography”. Then use the Article Review Template to complete the assignment. Your final paper must be in APA format with a title page, abstract etc…

business law assignment 23

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Assignment: Patty Plaintiff’s Really Bad Week

Due Week 7
Worth 280 points

In this assignment, you’ll need to decide whether Patty Plaintiff has any legal claims arising from a series of unfortunate events. After reading the scenario, answer the questions that follow, making sure to fully explain the basis of your decision.

Patty Plaintiff is shopping at her favorite store, Cash Mart. She is looking for a new laptop, but she can’t find one she likes. Then, realizing that she is going to be late for an appointment, she attempts to leave the store, walking very fast. However, before she can leave, she is stopped by a security guard who accuses her of shoplifting. Patty, who has taken nothing, denies any wrong doing. The officer insists and takes Patty to a small room in the back of the store. The guard tells Patty that if she attempts to leave the room she will be arrested and sent to jail. At this point, the guard leaves the room. Patty is scared and waits in the room for over an hour until the manager comes in and apologizes and tells Patty that she is free to go.

About this same time, Gerry Golfer is hitting golf balls in his backyard. Gerry decides to break out his new driver and hits a golf ball out of his backyard into the Cash Mart parking lot. The golf ball hits Patty Plaintiff on the head and knocks her unconscious just as she is leaving the store.

Five days later, after recovering from her injuries, Patty returns to work at Acme Corporation. Unfortunately, she used her company email to send her mom a personal email about her injury despite being aware that Acme’s company policy prohibits use of company email for personal communication. Patty’s supervisor, Barry Bossley, discovers Patty’s violation and Patty is reprimanded. When Patty goes home she uses her personal computer to post disparaging comments about her boss and Acme Corporation on social media. The next day Patty is fired from her job.

In a 6-10 paragraph paper, answer the following question: What types of legal claims could Patty make against Cash Mart, Gerry, and Acme Corporation? Consider the following:

    1. What are the possible tort claims that Patty can make against Cash Mart? Discuss the elements of the claim and how those elements relate to the facts in the scenario.
    2. Was Gerry negligent when he hit the golf ball that injured Patty? Discuss the elements of negligence and use facts from the scenario to support your decision.
    3. Does Patty have a right to privacy when using Acme Corporation’s e-mail system? Discuss the elements of the claim and how those elements relate to the facts in the scenario.
    4. Can Patty be legally fired from her job for making negative comments about her boss and her company on social media? Discuss the elements of the claim and how those elements relate to the facts in the scenario.

you will need to utilize spss and the gss dataset for this assignment

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Are you currently–married, widowed, divorced, separated, or have you never been married?

B. IF CURRENTLY MARRIED OR WIDOWED: Have you ever been divorced or legally separated?

Do you agree or disagree?
C. The main advantage of marriage is that it gives financial security.

Variable: Martial-marital status

Financial security- Impfinan

Suicide- Suicide4

Divorce- Divbest

Does financial security affect one’s marital status?

global business discussion 8

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The decision to export or not involves research. In this Discussion you will do some background research to be able to render a more informed opinion to a CEO regarding exporting steps and advice.

Topic: Examining the Export Process

Scenario: You are the owner of a small U.S.-based apparel manufacturer, and you have decided to investigate export opportunities for your product.

Checklist:

  1. Read Chapter 14 in your text.
  2. Visit the U.S. Government website for The International Trade Administration’s export information site:

Source:

U.S. Department of Commerce: The International Trade Administration. (n.d.).

export.gov: Helping U.S. companies export. Retrieved from http://export.gov/

  1. Based on information contained in Chapter 14 of your text and the Internet site above, respond to the following:
    • What specific steps should this firm take to pursue exporting as a business option and what advice would you give the CEO? Explain.

atm machine simulator in java 1

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Bank of America has decided to replace their old, COBOL programmed, ATM machines. ACME Machines, your employer, has won the contract to create and deliver the 500 new ATM machines that Bank of America is going to need. At the lead programmer for ACME Machines, it is going to be your responsibility to create the software that the new ATM machine will use.

Bank of America has provided an overview of how their customers typically interact with an ATM machine. The bank customer enters their card into the machine and then types in their PIN. Bank security then verifies the card. The user selects the account to use (e.g. checking or savings). They then select an amount to withdrawal. Security verifies if the amount is available. The system then makes a decision as to if it is going to provide the money. The ATM provides the funds if possible. The ATM provides a receipt and returns the card to the user.

The Java program that you will create to control this ATM machine will start with a main method; however, then control will be transferred to a series of classes. Your program will contain at least the following classes and methods:

  • Class: ATMCard o (1) Variable: cardNum – holds a single ATM card’s ID number o (1) Variable: cardPIN – holds a single ATM card’s PIN number o (1) Variable: checking balance – amount of money in this person’s checking account o (1) Variable: savings balance – amount of money in this person’s savings account
  • Class: CardServices o (2) Method: initializeCardDB – creates an array containing ATM card numbers and PINs o (3) Method: insertCard – checks to see if the inserted card’s ID number is recognized o (6) Method: processCard – allows a user to request funds to withdraw o (12) Method: returnCard -returns the inserted card to the user
  • Class: PINo (4) Method: processPIN – compares the entered PIN to the PIN stored for this card o (5) Method: eatCard – if the PIN is incorrectly entered four times, this eats the card
  • Class: Securityo (9) Method: verityBalance – ensure that the card owner’s account has enough money o (10) Method: verifyMachineBalance– ensure that the ATM machine has enough money
  • Class: Account o (7) Method: select – determines if the user wants to withdraw from checking or savings
  • Class: Money o (8) Method: enterAmount – asks user to enter the amount that they want to withdraw
  • Class: Dispense o (11) Method: ones – dispenses ones o (11) Method fives – dispenses fives o (11) Method: tens – dispenses tens o (11) Method: twenty’s – dispenses twenty’s

o

You can assume that the ATM has been loaded with $1,000 in the following denominations:25 $20 bills, 25 $10 bills, 40 $5 bills, and 50 $1 bills. The ATM machine will attempt to provide every customer with money using the largest available bills assumingthat the machine still has enough money to fulfill the request – denominations don’t matter (i.e. it could use all $1 if that’s all that it had left)

The ATM machine should be programmed to display “Wrong PIN”, “Unrecognized card”, and “Out of money – cannot complete transaction”. The machine should “eat” the ATM card if the PIN is entered incorrectly 4 times.

The machine will be preloaded to recognize the following ATM cards:

Card Number

PIN

Checking

Savings

123456789

1111

$550

$1,275

135792468

2097

$90

-1

019283746

6194

$715

-1

675849302

0071

$790

$211

347821904

9871

$113

$78

Note that “-1” means that an account does not exist.

Once you’ve created your ATM machine, simulate the following transactions:

  • John Smith has both a checking and a savings account with BoA. He uses the ATM with card 123456789 and enters PIN 1111. He then requests $250 from his checking account.
  • Amy Rain has accounts at Citi Bank. When he inserts his ATM card into the BoA ATM machine with card ID number 347821905 the ATM machine should reject it.
  • Paul Logan has both a checking and a savings account with BoA. He uses the ATM with card 675849302 and enters PIN 0071. He then requests $500 from his checking account.
  • Tammy Placard only has a checking account. She then uses the ATM with card 135792468, but can’t remember her PIN. She tries 2000, 2090, 2077, and 2079.
  • Jill Holland only has a checking account with BoA. She uses the ATM with card 019283746 and enters PIN 6194. She then requests $300 from her checking account. This amount is refused because the machine does not have that much money. She then requests $250 and the machine completes the transaction.

Note: You are only permitted to use the Java commands that we have covered in class so far. Yes, there are many more, but no, you can’t use them in solving this homework!

→ Homework Assignment: Submit an electronic copy of your program via the Canvas tool.

Assignment Requirements:

  • You are required to submit an electronic copy of your program online via the Canvas tool.
  • Javadoc comments should be included for each class, method, and parameter. Before each method, put the following comment lines:
    • Method Name: xxx
    • Description: xxx
    • @param xxx
  • Your code must contain the following comment header:

/**

*

*/

//

// COP 2510 – Spring Semester, 2020

//

// Homework #1: The New ACME Machines ATM Machine

//

// (Your Name)

//