In early 2017, for the first time, HTSM Corp. invested in the common shares of another Canadian company. It acquired 5,000 shares of Toronto Stock Exchange-traded Bayscape Ltd. at a cost of

$68,750. Bayscape is projected to reach a value of $15.50 per share by the end of 2017 and $17.00 be the end of 2018 and has consistently paid an annual dividend of $0.90 per share. HTSM is also a Canadian public corporation with a December 31 year end.

The controller of HTSM is uncertain about which accounting method to use. The company is interested in establishing a closer relationship with Bayscape, but if that fails, HTSM considers the investment a good opportunity to make a gain on its sale in the future. The controller has been advised that the investment could be accounted for at cost or at fair value. If at fair value, a decision would have to be made about whether to put the changes in fair value through net income or other comprehensive income. As one step in making a decision, the controller would like to know what the effect would be on total assets and net income in each of 2017 and 2018 if the predictions about Bayscape’s share prices and dividends are correct. Assume there would be no recycling of realized investment gains and losses.

Instructions

1. (20 marks) Complete the table below for each of the three accounting alternatives indicated for:
   1. the 2017 dividend, (2) any December 31, 2017 adjustments, (3) the 2018 dividend, and (4) any December 31, 2018 adjustments.

		Cost		FV-NI		FV-OCI
		Debit	Credit	Debit	Credit	Debit	Credit
(1)	Cash
	Investment Income or Loss*
(2)	FV-NI Investments
	Investment Income or Loss**
	FV-OCI Investments
	Unrealized Gain or Loss - OCI
(3)	Cash
	Investment Income or Loss*
(4)	FV-NI Investments
	Investment Income or Loss**
	FV-OCI Investments
	Unrealized Gain or Loss - OCI

*This could be credited to Dividend Revenue in the FV-NI columns

** This could be credited to Unrealized Gain or Loss in the FV-NI columns

Please DO NOT respond to this question by copy/pasting the code provided elsewhere on the site, none of those work. Thanks. Virtual Memory Lab This lab project addresses the implementation of page-replacement algorithms in a demand-paging system. Each process in a demand-paging system has a page table that contains a list of entries. For each logical page of the process, there is an entry in the table that indicates if the page is in memory. If the page is in memory, the memory frame number that page is resident in is indicated. Also, for each page, the time at which the page has arrived in memory, the time at which it has been last referenced, and the number of times the page has been referenced since the page arrived in memory are maintained. The page table data structure is a simple array of page-table entries (PTEs). Each PTE contains five fields as defined below: struct PTE { int is_valid; int frame_number; int arrival_timestamp; int last_access_timestamp; int reference_count; } Each process in the system has a page table that is simply an array of PTEs. Each process also has a pool of frames that is allocated. The frame pool for a process is represented as an array of integers, where each Integer represents the frame number of a frame that is free and is available for use by the process. Note that in order to get the frame number in the pool, you first need to access the integer in the array. This lab project aims to exercise the various policies for page replacement. In particular, we study the following three page-replacement policies: First-In-First-Out (FIFO) Least-Recently-Used (LRU) Least-Frequently-Used (LFU) In order to implement the above policies, we need to develop corresponding functions that process page accesses for a process. That is, for each process, given its page table, a logical page number being referenced and the free frame pool of the process, the functions should determine the memory frame number for the logical page. Also, the functions should modify the page table and the free frame pool appropriately. The details of the functions with respect to the different policies are described below. You need to develop code for these functions that implement the specifications. Place the code in a file called virtual.c. You should include the oslabs.h file.

Refer to the case “Blue Ocean Leadership: How to Achieve High Impact at Low Cost”, and answer the following questions: 1. Revise your time/effort ratings and the order of the acts and activities according to the results of the Leadership Grid and transfer the data to the To-Be Leadership Canvas.

Not less than 250 words 1.A company has a choice of four different modes of foreign market entry. Briefly describe each of these modes, and explain when each would be the best option. 2.Define the term global brand. How are global brands important?

7-Eleven Malaysia Holding Berhad's annual report for the fiscal year ending 2021 is available at https://www.7eleven.com.my/financial-reports. (At least two years of comparable financial statements are required.) a) Assess 7-Eleven’s financial position for year 2020 and 2021 according to i) liquidity position, and how the liquidity position has changed over time from 2020 to 2021. (6 marks) ii) asset management position, and how its asset management efficiency has changed over time. (6 marks) iii) debt management position, and how its debt management has changed over time. (6 marks) iv) profitability ratios, and how its profitability position has changed over time. (6 marks) v) market value ratios, and how its valuation has changed over time. (6 marks) b) Calculate 7-Eleven’s ROE as well as the industry average ROE, using the DuPont equation. From this analysis, how does 7-Eleven’s financial position. (10 marks) c) Write your opinion on what you think would happen to its ratios if the company initiated cost-cutting measures that allowed it to hold lower levels of inventory and substantially decreased the cost of goods sold. No calculations are necessary. Think about which ratios would be affected by changes in these two accounts. (10 marks)

Globalization has created many opportunities for organizations. There are many advantages and ways to create value through outsourcing portions of one's global supply chain. For each opportunity, there are also many ways for the project to run into problems. In your initial post, address the following: Identify one example of an organization that created value for itself through outsourcing part of its supply chain. Provide a link to one resource. Identify the benefit that occurred. How did this benefit help the organization create value? Who was the value created for—the organization, or the customer? In your replies to at least two peers, discuss potential risks of outsourcing for the examples they provided—for example, risks to supplier quality or stability, intellectual property, or reputation. The following questions may help develop your responses: Can you provide an example of an organization that started outsourcing the supply chain and then stopped? What risks did the organization face that caused them to stop the project? Can you provide an example of an organization that outsourced similarly and faced reputational damage due to the project?

In this week’s reading, you learned about one-to-one and many-to-many relationships. While the concepts may seem beneficial, there are some drawbacks. For this discussion, you need to evaluate the pros and cons of each and make a recommendation regarding the usefulness of using these concepts in the JCC RDBMs .