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ENH 424- Final Exam Guide - Comprehensive Notes for the exam ( 30 pages long!)

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School
Ryerson University
Department
Environmental Health
Course
ENH 424
Professor
Ian Young

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Document Summary

In canada there is no national surveillance system for systematic collection of water- borne diseases: surveillance is fragmented and outbreaks not always reported beyond local authorities. Burden of water-borne illness: globally, ~1. 8 billion drink faecally contaminated drinking water. Inadequate drinking water is estimated to cause 502,000 diarrhea deaths/year. Walkerton outbreak: the high-profile water-borne disease outbreak in walkerton, ontario, in may-june 2000 had significant public health and economic impacts. Multi-barrier approach: health canada drinking water guidelines advocate a multi-barrier approach to protect drinking water quality: Lecture 2 - drinking water legislation, systems, and standards. Disinfection/distribution: usually chlorine is used for primary disinfection, might also include uv or ozone, fluoride may be added to prevent tooth decay, other chemicals can be added to prevent distribution system corrosion. Secondary disinfection: free chlorine, in the form of hypochlorous acid = power disinfectant, low levels maintained in drinking water distribution systems to ensure safety of water after it is treated.

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Related Questions

Your client Damien comes to see you in December 2016 asking toprepare his income tax return for the year ended 30 June 2016. Heis also seeking your taxation advice in relation to some otherissues. He provides the following information;

Damien inherited a single-storey house valued at $360,000 on 1December 1984 and lived in it as his main residence. On 1 September1989, Damien added a second storey of equal size to the house at acost of $190,000. He moved upstairs, since it had better views, andstarted to rent out the downstairs area to help pay off hismortgage.

Damien wants to sell the house and travel the world. He couldsell it now for $650,000, but he believes he could sell the housefor $720,000, provided he undertakes the following work to thehouse;

Replacing all the old floor coverings with tiles $4,800
Repainting the entire inside of the house $6,500
Building a carport as there is no car accommodation at present$10,400

Damien also received an insurance payout of $12,000 after amotorcycle accident coming home from work one day. He incurred$3,200 in medical costs and $3,000 in legal fees in relation to hisinjuries.

In addition to the above transactions, Damien had the followingincome and expenses for the year ended 30 June 2016;

Income

Salary (occupation – sales representative) $79,000

Entertainment allowance $2,000

Rental income from the house mentioned above $15,400

Franked dividends from Commonwealth Bank shares $2,106

Free flight received from Qantas Frequent Flyer Program$1,300

Expenditure

Meals incurred when entertaining clients in his job as a salesrepresentative for his employer $1,700

Purchase of work clothing and shoes $450

Costs of studying a management degree in order to obtain apromotion within The business he is employed $2,950

Train tickets for travelling to and from work $150

Rates and insurance on the house (this is the full amount)$2,400
Life insurance $180
Tax Agent fees $750
Damien’s PAYG Payment Summary shows PAYG withholdings for the year$18,800

REQUIRED:
Prepare a Letter of Advice to Damien thatoutlines/discusses/explains the following:

The tax implications of the expenditure on the house that hewants to undertake to improve the sale value.

The tax implications of the sale of the house,including anyexemptions available.Calculate the assessable gain, if any,assuming he does undertake the work to improve the sale value.

The tax implications of the insurance payout and medical costsincurred.Calculatethe assessable gain, if any.

The assessability and deductibility of all the other itemslisted in the information as you calculate Damien’s taxable incomefor the year ended 30 June 2016.

The taxpayable/(refundable) for Damien for the year ended 30June 2016, including all additional levies and tax offsets.

Important Note:

Damien is an astute taxpayer and questions every pieceof tax advice given to him. To ensure Damien is satisfied and youradvice will not be questioned in the future, you will need toprovide adequate (but concise) explanations about the income taxtreatment of all these items above.

As such, you will need to support all your discussionand interpretation with reference to legislation, cases or rulings.Referencing the Master Tax Guide will not be appropriate as this isnot the authority, but rather assists your understanding of thelegislation, cases and rulings. Also, copying entire sections oflegislation, cases or rulings will not be appropriate as Damienwants your advice provided in a way he can understand.

It may be necessary to make assumptions in the absenceof specific information that will be provided by Damien later, soyou may need to make a decision that moves in a particulardirection, but provide a brief explanation if another course ofaction is appropriate.

Your advice should be provided formally in aprofessional letter addressed directly to Damien (not an essayabout him), addressing each issue as necessary. Remember, quantitydoes not always equate to quality, so be concise in yourresponse.

Due Week 9 and worth 200 points

Before approaching this assignment, be sure that you have watched the following video.

https://www.youtube.com/watch?v=frh3I2rVDzs. YouTube. PLEASE USE DATA FROM VIDEO OR MAKE UP YOUR OWN DATA

Babycakes, a specialty bakery, is the company that will be considered for all parts of your budget planning and control report. For this assignment, you will develop a three to four (3 – 4) page paper in which you address the following.

Briefly discuss the ways a realistic budget will benefit the owner of Babycakes versus having no budget at all. Be sure to use Babycakes as the company and any specific product details in your explanation.

Prepare a sales budget for the LA Babycakes store for the 4th quarter of 2016. Present the number of units, sales price, and total sales for each month; include October, November, and December, and a total for the quarter. Use one-half of the Valentine’s Day sales as the basis for a usual day in the new quarter. Use 30 days for each month. Calculate the total sales for each month for October, November, and December.

Create three (3) new products, one (1) for each of the three (3) holiday seasons in the 4th quarter. Estimate the sales units, sales price, and total sales for each month. Describe the assumptions used to make these estimates. Include an overview of the budget in the report, presenting the actual budget as an appendix with all data and calculations. Add these amounts to your sales budget.

The owner of Babycakes is interested in preparing a flexible budget rather than the static budget she currently uses. She does not understand why, when sales increase, her static budget often shows an unfavorable variance. Explain how a flexible budget will overcome this problem. Use the details of your newly prepared budget for the 4th quarter of 2016 to address her concern.

Imagine that Babycakes is facing a financial challenge that is causing the actual amount of money that it spends to become significantly more than its budgeted amount. Include a discussion of your own unique cause of the overspending. Explain the corrective actions needed to address these challenges.

Integrate relevant information from at least three (3) quality academic resources in this assignment. Note: Please do not use your textbook as an academic resource. Also, Wikipedia and other Websites that are unreliable do not qualify as academic resources.

Your assignment must follow these formatting requirements.

Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; references must follow APA or school-specific format. Check with your professor for any additional instructions.

Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required page length.

An abstract is not required.

The specific course learning outcomes associated with this assignment are:

Evaluate management control systems and examine their relationship with accounting and planning, including feedback and non-?nancialperformance measurements.

Evaluate decision-making tools for capital investments, budgeting, and budgeting controls.

Analyze financial accounting tools and techniques that convert financial accounting data into information for decision making.

Use technology and information resources to research issues in financial accounting for managers.

Write clearly and concisely about financial accounting using proper writing mechanics.

Grading for this assignment will be based on the quality of your responses, logic and organization of the paper, and language and writing skills. Please review the Rubric for the Assignment: Budget Planning and Control.

NIKE:

Need the following ratios to be calculated using the financial sheets copied at the bottom. Each ratio needs to be calculated using the information from 2016. Each ratio also needs to be broken down and illustrated by the step by step process. Finally, please include any and all observations for each ratio and analysis.

1) Common Size analysis

2) Common size vertical analysis & graph

3) Current Ratio

4) Quick Ratio

5) Cash Ratio

6) Inventory Turnover

7) Receivables Turnover

8) Total Asset Turnover

9) Fixed Asset Turnover

10) Gross profit margin

11) Operating Profit margin

12) Net profit margin

13) Return on total assets

14) return on equity

15) basic earning power

16) Deb/net worth ratio

17) debt ratio

18) DuPont System

19) Times-interest-earned

Balance Sheet:

Consolidated Balance Sheets - USD ($) $ in Millions May 31, 2017 May 31, 2016
Current assets:
Cash and equivalents $ 3,808 $ 3,138
Short-term investments 2,371 2,319
Accounts receivable, net 3,677 3,241
Inventories 5,055 4,838
Prepaid expenses and other current assets 1,150 1,489
Total current assets 16,061 15,025
Property, plant and equipment, net 3,989 3,520
Identifiable intangible assets, net 283 281
Goodwill 139 131
Deferred income taxes and other assets 2,787 2,422
TOTAL ASSETS 23,259 21,379
Current liabilities:
Current portion of long-term debt 6 44
Notes payable 325 1
Accounts payable 2,048 2,191
Accrued liabilities 3,011 3,037
Income taxes payable 84 85
Total current liabilities 5,474 5,358
Long-term debt 3,471 1,993
Deferred income taxes and other liabilities 1,907 1,770
Commitments and contingencies
Redeemable preferred stock 0 0
Shareholders’ equity:
Capital in excess of stated value 8,638 7,786
Accumulated other comprehensive (loss) income (213) 318
Retained earnings 3,979 4,151
Total shareholders’ equity 12,407 12,258
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 23,259 21,379
Class A Convertible Common Stock
Shareholders’ equity:
Common stock at stated value 0 0
Class B Common Stock
Shareholders’ equity:
Common stock at stated value $ 3 $ 3

Income Statement:

Consolidated Statements of Income - USD ($) $ in Millions 12 Months Ended
May 31, 2017 May 31, 2016 May 31, 2015
Income Statement [Abstract]
Revenues $ 34,350 $ 32,376 $ 30,601
Cost of sales 19,038 17,405 16,534
Gross profit 15,312 14,971 14,067
Demand creation expense 3,341 3,278 3,213
Operating overhead expense 7,222 7,191 6,679
Total selling and administrative expense 10,563 10,469 9,892
Interest expense (income), net 59 19 28
Other (income) expense, net (196) (140) (58)
Income before income taxes 4,886 4,623 4,205
Income tax expense 646 863 932
NET INCOME $ 4,240 $ 3,760 $ 3,273
Earnings per common share:
Basic (in dollars per share) $ 2.56 $ 2.21 $ 1.90
Diluted (in dollars per share) 2.51 2.16 1.85
Dividends declared per common share (in dollars per share) $ 0.70 $ 0.62 $ 0.54

Cash Flow Sheet

Consolidated Statements of Cash Flows - USD ($) $ in Millions 12 Months Ended
May 31, 2017 May 31, 2016 May 31, 2015
Cash provided by operations:
Net income $ 4,240 $ 3,760 $ 3,273
Income charges (credits) not affecting cash:
Depreciation 706 649 606
Deferred income taxes (273) (80) (113)
Stock-based compensation 215 236 191
Amortization and other 10 13 43
Net foreign currency adjustments (117) 98 424
Changes in certain working capital components and other assets and liabilities:
(Increase) decrease in accounts receivable (426) 60 (216)
(Increase) in inventories (231) (590) (621)
(Increase) in prepaid expenses and other current assets (120) (161) (144)
(Decrease) increase in accounts payable, accrued liabilities and income taxes payable (364) (889) 1,237
Cash provided by operations 3,640 3,096 4,680
Cash used by investing activities:
Purchases of short-term investments (5,928) (5,367) (4,936)
Maturities of short-term investments 3,623 2,924 3,655
Sales of short-term investments 2,423 2,386 2,216
Investments in reverse repurchase agreements 0 150 (150)
Additions to property, plant and equipment (1,105) (1,143) (963)
Disposals of property, plant and equipment 13 10 3
Other investing activities (34) 6 0
Cash used by investing activities (1,008) (1,034) (175)
Cash used by financing activities:
Net proceeds from long-term debt issuance 1,482 981 0
Long-term debt payments, including current portion (44) (106) (7)
Increase (decrease) in notes payable 327 (67) (63)
Payments on capital lease and other financing obligations (17) (7) (19)
Proceeds from exercise of stock options and other stock issuances 489 507 514
Excess tax benefits from share-based payment arrangements 177 281 218
Repurchase of common stock (3,223) (3,238) (2,534)
Dividends — common and preferred (1,133) (1,022) (899)
Cash used by financing activities (1,942) (2,671) (2,790)
Effect of exchange rate changes on cash and equivalents (20) (105) (83)
Net increase (decrease) in cash and equivalents 670 (714) 1,632
Cash and equivalents, beginning of year 3,138 3,852 2,220
CASH AND EQUIVALENTS, END OF YEAR 3,808 3,138 3,852
Cash paid during the year for:
Interest, net of capitalized interest 98 70 53
Income taxes 703 748 1,262
Non-cash additions to property, plant and equipment 266 252 206
Dividends declared and not paid $ 300 $ 271 $ 240