La mobilité : Identités et échanges : baccalauréat Flashcards

Sterling was the night clerk at the Monument Inn. He had several duties besides working at the main desk. Therefore, he was not allowed to sleep while on the job, even if business was slow. On several occasions, the manager of the inn found Sterling sleeping and warned him not to do so. If Sterling continued to fall asleep on the job, would the manager be justified in discharging him? If discharged, could Sterling collect unemployment compensation?

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business math

Find the mean, variance, and standard deviation of each of the sets of sample data.

11,12,13,14,15,16,17

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psychology

__________ reaction time is a stimulus response.

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accounting

Tones Industries has the following patents on its December 31, 2016, balance sheet.

\begin{array}{cccc} \text{\underline{Patent Item}}&\text{\underline{Initial Cost}}&\text{\underline{Date Acquired}}&\text{\underline{Useful Life at Date Acquired}}\\ \text{Patent A}&\text{\$\hspace{5pt}30,600}&\text{3/1/13}&\text{17 years}\\ \text{Patent B}&\text{\hspace{10pt}15,000}&\text{7/1/14}&\text{10 years}\\ \text{Patent C}&\text{\hspace{10pt}14,400}&\text{9/1/15}&\text{4 years}\\ \end{array}

The following events occurred during the year ended December 31, 2017.

Research and development costs of $245,700 were incurred during the year.
Patent D was purchased on July 1 for$36,480. This patent has a useful life of 9 1/2 years.
As a result of reduced demands for certain products protected by Patent B, a possible impairment of Patent B’s value may have occurred at December 31, 2017. The controller for Tones estimates the expected future cash flows from Patent B will be as follows.

\begin{array}{cccc} \text{\underline{Year}}&\text{\underline{Expected Future Cash Flows}}\\ \text{2018}&\text{\$\hspace{5pt}2,000}\\ \text{2019}&\text{\hspace{10pt}2,000}\\ \text{2020}&\text{\hspace{10pt}2,000}\\ \end{array}

The proper discount rate to be used for these flows is 8%. (Assume that the cash flows occur at the end of the year.)

Instructions

a. Compute the total carrying amount of Tones’ patents on its December 31, 2016, balance sheet.
b. Compute the total carrying amount of Tones’ patents on its December 31, 2017, balance sheet.

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