1.At the end of 2013, Morley Co. has accounts receivable of $700,000 and an allowance for doubtful accounts of $25,000. On January 24, 2014, it is learned that the company’s receivable from Spears Inc Document Preview:

1.At the end of 2013, Morley Co. has accounts receivable of $700,000 and an allowance for doubtful accounts of $25,000. On January 24, 2014, it is learned that the company’s receivable from Spears Inc. is not collectible, and therefore, management authorizes a write-off of $4,300. (a) Prepare the journal entry to record the write-off. (b) What is the cash realizable value of accounts receivable before the write-off and after the write-off?

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1) Based on the dividend payout ratio data for the period 2006 to 2017, how would you describeeach of the company’s dividend policy?2) Compare the dividend payout ratio of both companies over this period. What might you inferfrom the differences in their dividend payout policy and the industry that they are in? Givereasons.3) Note any major changes in each company’s dividend policy over this period and the reasonsgiven by the companies for such changes. Do you agree with the company’s decision tochange their dividend policy? Give reasons.4) Examine the daily share price movement of each company in the 4-week period before andafter its most recent change in dividend policy. Plot a chart of the price movements for eachcompany during this period. What conclusions can you draw from the movements of their shareprice? Document Preview:

FIN201 Question 1 – Analyzing Dividend Policy Investors may attempt to infer a company’s dividend policy by observing its profits, dividends and payout ratio over time. The data of 2 companies that are part of the ASX50 index are shown as below. All data are obtained from the ASX Annual Reports 2006-2017 and TLS Annual Reports 2006-2017. ASX Ltd (ASX) is a leading company in the financial exchange markets that offers services such as settlement, clearing and listings services over various range of assets. TLS is a leading company on the telecommunication and media industry where it operates mobile internet access, pay television, and telecommunication networks among many other services.Required: (Words: above 800) 1) Based on the dividend payout ratio data for the period 2006 to 2017, how would you describe each of the company’s dividend policy? 2) Compare the dividend payout ratio of both companies over this period. What might you infer from the differences in their dividend payout policy and the industry that they are in? Give reasons. 3) Note any major changes in each company’s dividend policy over this period and the reasons given by the companies for such changes. Do you agree with the company’s decision to change their dividend policy? Give reasons. 4) Examine the daily share price movement of each company in the 4-week period before and after its most recent change in dividend policy. Plot a chart of the price movements for each company during this period. What conclusions can you draw from the movements of their share price?

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1. BRIEF The assessment for this module consists of a written report: • Students are encouraged to start their project work early in the module and to develop their submission alongside their learning. Module tutors are available for consultation on project submissions and are to be treated as another resource available to students. • Students must submit all the project work (coursework) on the agreed Submission Date. Tutors will give feedback and constructive criticism on the direction of the student’s work and how it can be improved. • All submissions for review should be discussed with module tutors in allocated time slots in Week 10. However, the formal (summative) assessment will be based on the student’s final submission via Blackboard. In this coursework, students are expected to complete two tasks with equal weightage of 50%. Task A: (Weightage = 50%) The aim of this part is to enable students to understand construction project risk management system and the importance of risk management, to apply learnt knowledge of risk analysis techniques and methods to analyse risks and to encourage students to give their opinions. Key tasks involve: • Select/assume a construction project. • Provide an overview information of the project. • Identify hazards (or risks) and uncertainties associated with the project by an appropriate technology, e.g. brainstorming/checklist etc. • To analyse risks of the project and pay attention to an appropriate technology, e.g. risk matrix/cash flow/FTA/ETA etc; • To analyse outputs and give suggestions of risk reduction. • To write a formal report fully describing the project and risk management and the improvement recommended Task B: (Weightage = 50%) Identify and select a national UK construction related company and, using information readily available in the public domain (company accounts, annual reports), review the company’s recent business performance and its ability to meet the demands of the future business environment. 1. Provide an overview of the directors’ reports, the profit and loss account and the balance sheet. 2. Use the information to develop a SWOT, PESTLE, Porter’s five forces or BCG analysis. 3. Provide the following financial ratios for at least two years; Liquidity ratios (current ratio and acid test), profitability ratios (ROE, ROCE, Net profit margin and Gross profit margin), efficiency ratios (inventory turnover period, debtor days, creditor days) and funding ratios (Balance Sheet gearing, ordinary dividend cover, interest cover), investment ratios (Dividend per share and EPS). 4. Analyse the potential of Earned Value Financial Analysis as a financial control tool to improve overall Financial Reporting of various projects. 5. Provide a conclusion based on the information gained above to inform where you see the company heading in the future.

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1 Briefly contrast the static and dynamic views of monopoly and the policies appropriate for each.

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1. Briefly describe how exceptions and interrupts are handled in Chorus, and tell why they are handled differently.

2. Chorus supports both semaphores and mutexes. Is this strictly necessary? Would it not be sufficient to support only semaphores?

3. What is the function of a mapper? 9. Briefly describe what  and MpPushOut are used for.

4. Chorus supports both RPC and an asynchronous send. What is the essential difference between these two?

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