risivaranm

Evaluate the integral Z Z Z D e^((x^2+y^2+z^2) ^(3/2)) dV, where D is the solid outside the cone z = sqrt(x^2 + y^2) and inside the hemisphere x^2+y^2+z^2 = 4 with x ≥ 0.

Merit Bay Communications operates a customer call center thathandles billing inquiries for several large insurance firms. Sincethe center is located on the outskirts of town, where there are norestaurants within a 20-minute drive, the company has alwaysoperated an on-site cafeteria for employees. The cafeteria uses$180,000 in food products each year and serves 5,000 meals permonth, at a price of $5 each. It employs five full-time workerswhose salaries and benefits total $90,000 per year. Depreciation onthe cafeteria equipment is $35,000 per year. Other fixed overheadthat is directly related to operating the cafeteria totals $12,000per year. Best Ever Foods has offered to take over Merit Bay’scafeteria operations. As part of the transition, current cafeteriaemployees would become Best Ever employees, and Best Ever wouldassume all out-of-pocket costs to operate the cafeteria. Best Everwould continue to offer meals at $5 each and would pay Merit Bay$0.5 per meal for the use of its cafeteria facilities. Calculatethe net revenue from cafeteria operations and revenue fromoutsourcing the cafeteria to Best Ever Foods. Assume that Merit Bayaccepted Best Ever’s offer two years ago and that all costs haveremained constant. Since then, a new shopping mall has opened closeto the company’s location, bringing in several fast-food andquick-service restaurants. Employee demand for cafeteria servicehas dropped to 1,000 meals per month, and Best Ever has laid offtwo of the five cafeteria workers. Calculate net revenue fromoperating the cafeteria and the revenue from outsourcing thecafeteria. Does it make financial sense for Merit Bay to renew BestEver’s contract for another year, or should it resume operation ofthe cafeteria operation?

Auditing Question:

Mr. Ali Bakar has recently bought over Cameron Hotel, a small 36-room budget hotel and cafeteria located in Cameron Highlands, in the state of Pahang. Cameron Highlands is popular among local tourists and foreign visitors for its cool, temperate weather. You are the audit manager of Lum Loke & Co, Chartered Accountants, a firm that provides audit services to the other business interests of Mr. Ali Bakar. He has approached you for advise. Lum Loke & Co is not the auditor for Cameron Hotel.

The previous owner of Cameron Hotel has employed a middle-aged couple to manage the budget hotel and cafeteria on a day-to-day basis. They are paid a monthly salary and provided with free accommodation and meals. Mr. Ali Bakar intends to continue with this arrangement and recruit additional part-time workers to assist in the day-to-day operations of the hotel. The couple is responsible for recruiting, training and supervising local workers for the daily operations of the hotel, including cleaning the rooms, cooking, and waiting on customers in the cafeteria. They will keep records of income from the rental of rooms and the sale of meals and drinks, which is in the form of cash or credit card, and deposit the cash received on a weekly basis at the branch of the local bank. Following the change in ownership, Mr. Ali Bakar closed the hotel for three months to refurbish the lobby and cafeteria of the hotel and to train the new workers.

As the hotel and cafeteria is due to open for business in a few weeks’ time, Mr. Ali Bakar is very concerned that he will have little control over the operations or records relating to the business of the hotel and cafeteria, given that the day-to-day operations is fully in the hands of the couple. He lives in Kuala Lumpur, about 4 hours journey by car, and will only be able to visit the hotel once a month. The distance is beginning to make him concerned. He trusts the couple, but he also knows that it is not wise to place employees in situations where they might be tempted to commit fraud.

Mr. Ali Bakar has requested you to help identify ways that his hotel and cafeteria could be affected by fraud. In particular, he has asked for your assistance to devise effective internal controls to help prevent or detect fraud.

Required:

• Explain the key differences between “errors” and “fraud”. Illustrate your answers with three (3) examples each. You may use the facts given in the mini case above.
• Discuss four (4) of your major concerns relating to fraud in Cameron Hotel. Recommend five (5) internal controls that could be effectively introduced in mitigating the risk related to some of your concerns.

Two resistors of X and Y are connected in parallel with oneanother and in series with a 200 Ω resistor and a battery ε=1.5 Vand internal resistance r=0.5 Ω. The resistance of X is 100 Ω. WhenY is disconnected from X, an additional resistance of 50 Ohms mustbe inserted in the circuit in order to keep the current through Xunchanged. Find the resistance of Y. Compute the value of Y againfor the same case considering the internal resistance of thebattery negligible.

A variable resistor is made from a metre of resistance wire. The resistance of the whole length of wire is 80 ohms. If you had a 6 V battery and wanted to provide 3.7V to power your iPod directly, how would you connect up this variable resistor and battery?

6) A glass of water contains .872 kg of water. If it evaporates in 1 day, what is the evaporation rate?

Two objects of the same mass move along the same line in opposite directions. The first mass moves with velocity vA. Objects collide, stick together, and move with a velocity of 0.100vA in the direction of the velocity carried by the first mass before the collision. What was the velocity of the second mass before the collision?

0.90

10.0

1.20

0.00

0.80

What mass of water will change its temperature by 8°C when 285 J of heat is added to it? The specific heat of water is 4.18 J/g °C.