Explain the Code’s definition of income and how it is generally applied to taxpayers.

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  • As we know, Congress devised a very broad definition of income and codified this definition in Section 61 of the Internal Revenue Code. Explain the Code’s definition of income and how it is generally applied to taxpayers. In particular, explain how the Code’s definition of income is different than other potential definitions of income, such as the economic concept of income, and use an example to illustrate the difference between the two systems. Explain how the Code approaches whether or not particular items should be included in income and how a taxpayer’s taxable income is generally determined under the Code.

 

  • This semester, we learned that Congress designed the Code to include deductions that can be taken for losses that a taxpayer may experience. Two such deductions are (1) the bad debt deduction and (2) the deduction for casualty losses and theft. How does the IRS generally interpret deductions (i.e., broadly or narrowly)? How do we determine whether a taxpayer is entitled to each of these two deductions? What is the purpose of each of these two deductions? Are there any limits on the deduction at issue? Finally, what generally governs when a taxpayer may take each of these two deductions?

 

  • As a tax practitioner, you often get people asking questions concerning the tax effect of property transactions. This year is no exception. You’ve had individual clients ask you the following questions: I had some business property that was destroyed by a fire. I received payment on the property by the insurance company equal to the full fair market value of the property, which was higher than its adjusted basis. I took the insurance proceeds and purchased a new piece of property, but the property purchased cost less than the amount of the payment from the insurance company.
    My corporation sold some depreciable property (a machine) this year. The amount realized on the transaction was higher than the adjusted basis of the property after taking depreciation into account. How will the corporation account for this gain? Would it have been any different if the property were sold by me as an individual instead of the corporation?
    Answer each of these questions, explaining the rules that apply to each property transaction and the possible tax consequences of each.

 

  • One of your corporate clients has approached you about whether or not its employees are required to include certain benefits provided by the corporation in their income. In particular, the corporation has inquired whether the following benefits provided by the corporation to employees would be included in an employee’s taxable income:
    The employer would like to provide a holiday present to each employee at the end of December. It envisions providing gift cards, including a gift card for dinner at a local restaurant and a gift card for an electronics store. It also plans on providing each employee a $150.00 holiday bonus in a separate check.
    II. The employer, which is in the business of providing commercial repair services (such as plumbing, painting, and remodeling), would like to give each employee a $500.00 credit each year that the employee can use toward any services or goods provided by the employer. For example, they could use the credit to have interior walls painted, plumbing work completed, or to purchase a new window and have it installed.
    Explain to your client the general rules surrounding whether an employee must include benefits provided by the employer in income. Then, for the two proposed benefits mentioned above, explain whether the employee would have to include the amount in income or what provision or exception might apply to make the proposed benefit nontaxable. If the employer would have to make changes to the proposed benefit to render it nontaxable, explain what changes(s) would have to be made. Finally, explain what the resulting benefit would be to the employee and how much, if any, of the benefit the employee could exclude from income. Make sure to detail any significant exceptions or rules that apply to the benefit exception at issue.

    The material covered in this particular essay question has been covered in the course readings, problems assigned, and/or the Discussion topics in the course. There are a few key concepts that should be addressed in any complete answer, including the following:
    I. A general discussion of how employee benefits are generally included in income unless some specific exception excludes them from income, including that the taxpayer must show that all of the requirements for exclusion are satisfied before he or she is entitled to exclude the item from income;
    II. A discussion of the rules concerning employee exclusions that may apply to the fact pattern given, including the requirements to be entitled to the exclusion. In this case, it would include a discussion of:

    • With respect to the first fact pattern, a discussion/evaluation of the de minimis exclusion and the nature of compensation income
    • With respect to the second fact pattern, a discussion/evaluation of the qualified employee discount (and, possibly, the no additional cost service exclusion to argue that it does not apply)

    In grading this question, however, instructors should give due credit to discussions of concepts that are relevant to the answer, while ignoring those that are irrelevant or off topic. This means that some students may identify issues that are relevant but perhaps different than those raised by other students. Credit should be given accordingly for these answers, because students are being presented with the opportunity to show their comprehensive understanding of the material and their ability to apply it to a given set of circumstances.

 

  • One of your best individual clients is thinking about starting up a new business, and he is seeking your advice on which business form he should select. In particular, he’s trying to decide whether to operate the business as a partnership or a C corporation. Explain to him the significant tax and nontax issues that will arise from choosing each of these entities compared to the other, including how income will be treated by the entity, the overall tax burden, and the effect of distributions of property or earnings from the entity to your client. (Note: Do not spend time addressing other types of business entities. Credit will only be given for discussion of the two business entities at issue.)

 

  • You are chief counsel to the chairman of the Joint Committee on Taxation, the body primarily responsible for identifying taxation issues and their consequences as Congress seeks to implement a comprehensive and coherent tax policy. Currently, the United States is in a bit of an economic slump. Corporate earnings reports are relatively weak; the stock market is about 25% off of its 5-year highs, and tax revenues are down. Largely as a result of the last issue, the government finds itself operating under an annual deficit, and the national debt hovers around $7,000,000,000. Interest rates, however, remain at historic lows. The president has suggested a multiple-pronged attack to revitalize the economy. First, he has proposed going to a flat tax rather than the current progressive tax system. (No recommendation regarding what that flat tax rate should be has been made, although the president has indicated that he would not be likely to accept any figure above 15%.) As part of this plan, however, the president has proposed eliminating many of the current individual income tax deductions, including (I) the home mortgage interest deduction and (II) the property tax deduction. He has also proposed eliminating the deduction for dependents. Furthermore, he has proposed eliminating the child care and earned income credits to help make up for any potential shortfalls in revenue.
    The chairman has asked you for your analysis of these provisions. Please prepare a memorandum outlining your thoughts on each, including, but not necessarily limited to
    (I) the effect of each recommendation on revenues and deficits, both in the short and long run;
    (II) the effect of each recommendation on the economy;
    (III) the relative effects of each recommendation on different socioeconomic groups of taxpayers;
    (IV) the relative fairness of each recommended change; and
    (V) your conclusion regarding whether any or all should be adopted.

 

  • As a newly minted CPA, you obtain your first significant position as a tax professional: senior tax accountant for one of the offices of a regional accounting firm. Of course, the firm runs a notice of your hiring in the local newspaper. A few days later, the editor of the newspaper calls you and asks if you might be interested in writing a monthly column for the newspaper on tax issues. Figuring that it would be a good way to get your name out in the community as an expert in the field (and a little free advertising to boot!), you tell him that you would be more than happy to do so. “Great!” he says. “By the way, I have already blocked out space for this column in the next edition of the paper. Is there any way that you can get me your article by the end of the day today?” After you commit to doing so, he also proceeds to tell you that you will not be paid for these articles. “I figure that it is just a sort of public service that you could offer to the community. I am sure you understand.” (And so it begins…get used to a lot of this.) You spend the next 10 minutes thinking about what you could discuss in your first article. You would like to shake people up a little bit, and perhaps challenge their opinions about some issues of tax law. That way, you could perhaps build up some interest in your column, which, as you know, will be difficult to achieve under the best of circumstances! (After all, who wants to read newspaper articles about taxes?)
    Finally, you decide on a topic: You will argue to the readers that the federal income tax should be abolished and replaced with a national property tax that is levied on both personal property and real estate.
    Required: Write an article arguing this position. You may or may not agree with this proposition. However, based on the materials covered in this course and the discussions that have occurred in the Discussion areas, you should be able to articulate a cogent, persuasive argument in support of this proposition. In particular, you should focus on reference theories, concepts, justifications, and anticipated economic, social, and/or other benefits that would result from such a system. To the extent that you think strong contrary arguments could be made, consider raising those contrary arguments and then persuasively arguing against them. Your answer to this question will be evaluated based on the thoroughness, professionalism, substance, and persuasiveness of your argument.

 

  • Mary Green is a full-time undergraduate student at Clayton State University. Mary is an honor student and received a $9,000-per-year scholarship. The scholarship award pays for Mary’s tuition ($6,000), books ($1,000), equipment ($1,200), and incidental expenses ($800).
    a:   Explain how each of the amounts shown above would be treated for tax purposes.
    b:   Calculate the total amounts that should be shown in Mary’s gross income.

 

  • Joan Smart’s personal residence is condemned as part of the urbanization enlightened project. Her adjusted basis of the residence is $490,000. She receives condemnation proceeds of $470,000 and invests the proceeds in stocks and bonds.
    (a): Calculate Joan’s realized and recognized gain or loss.
    (b): If the condemnation proceeds are $515,000, what is Joan’s realized and recognized gain or loss?
    (c): What is Joan’s realized and recognized gain or loss in (a) above if the house was a rental property?

 

  • Everest Corporation, a calendar year C corporation, was formed on March 7, 2017 and opened for business on July 1, 2017. After its formation but before opening for business, Everest Corporation incurred the following expenses:
Accounting   $7,150
Advertising   14,350
Employee Payroll   10,600
Rent   8,300
Utilities   1,600
—————
Total Expenditure   $42,000

What is the maximum amount of these expenditures that Everest Corporation will be allowed to deduct in 2017?

 

Read Case: Demand and Supply in the Copper Industry (p. 17).

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Read Case: Demand and Supply in the Copper Industry (p. 17).

Prepare a short paper (no more than 3 double-spaced pages) in response to:

Using the facts in the case, and material in Chapter 2, the supply and demand curves, show the impacts of the events in the case on the price and quantity of copper. Clearly distinguish between changes in demand and supply and changes in the quantity demanded and the quantity supplied.

Greg and Alice Wang, both in their 50s, have $100,000 to invest and plan to retire in 10 years.

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Greg and Alice Wang, both in their 50s, have $100,000 to invest and plan to retire in 10 years. They are considering two investments. The first is a utility company common stock that costs $50 per share and pays dividends of $1 per share per year (a 2% dividend yield). Note that these dividends will be taxed at the same rates that apply to long-term capital gains. The Wangs do not expect the value of this stock to increase. The other investment under consideration is a highly rated corporate bond that currently sells for $1,000 and pays annual interest at a rate of 2.5%, or $25 per $1,000 invested. After 10 years, these bonds will be repaid at par, or $1,000 per $1,000 invested. Assume that the Wangs keep the income from their investments but do not reinvest it (they keep the cash in a non-interest-bearing bank account). They will, however, need to pay income taxes on their investment income. They will sell the stock after 10 years if they buy it. If they buy the bonds, in 10 years they will get back the amount they invested. The Wangs are in the 33% tax bracket.

a. How many shares of the stock can the Wangs buy?

b. How much will they receive after taxes each year in dividend income if they buy the stock?

c. What is the total amount they would have from their original $100,000 if they purchased the stock and all went as planned?

d. How much will they receive after taxes each year in interest if they purchase the bonds?

e. What is the total amount they would have from their original $100,000 if they purchased the bonds and all went as planned?

f. Based only on your calculations and ignoring other risk factors, should they buy the stock or the bonds?

C++ Inheritance and Polymorphism (50 points)

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CSE 240 Fall 2018 Homework 10:
C++ Inheritance and Polymorphism (50 points)
Due Saturday, October 27, 2018 at 11:59PM, plus a 24-Hour grace period
Introduction
The aim of this assignment is to make sure that you understand and are familiar with the
concepts covered in the lectures, including C++ inheritance, polymorphism, virtual function,
containment, file operations, and exception handling. By the end of the assignment, you
should have understood
● Class, data members, function members, virtual function, constructor, and destructor
● Accessing privileges among the classes
● Memory management and deletion of linked list
● Scope Resolution Operators
● Inheritance and containment
● Dynamic binding and polymorphism
● File operations
● Exception handling
Reading: Textbook Chapter 3, Sections 3.2 through 3.5. Read Section 3.2.1 on friend access.
Read the program example in Section 3.4.2.
Preparation: Complete the multiple choice questions in the textbook exercise section. The
answer keys can be found in the course Web site. These exercises can help you prepare for your
weekly quiz and the exam. You are encouraged to read the other exercise questions and make
sure that you understand these questions in the textbook exercise section, which can help you
better understand what materials are expected to understand after the lectures and homework
on each chapter.
You are expected to do the majority of the assignment outside the class meetings. Should you
need assistance, or have questions about the assignment, please contact the instructor or the
TA during their office hours.
You are encouraged to ask and answer questions on the course discussion board. However, do
not share your answers and code in the course discussion board.
CSE240 – Introduction to Programming Language 1 | Page
Homework 10
Programming Exercise (50 points)
You are given a partially completed project containing:
4 header files:
Container.h
student.h
undergrad.h
grad.h
5 C++ files:
Container.cpp
student.cpp
grad.cpp
undergrad.cpp
hw10.cpp
The diagram shows the inheritance and relationships between the classes and the linked list
formed.
Your job is to follow the instructions given in comments in these files to complete the missing
parts of the project so that the program executes properly. Tasks are included below.
CSE240 – Introduction to Programming Language 2 | Page
Homework 10
Q1: Create Undergrad and Grad subclasses of Student class (Inheritance) (10
points)
In undergrad.h:
// Q1a: Create Undergrad class (5 points)
// Part 1: Create a child class of the Student class named ‘Undergrad’
// Part2: Declare constructor which accepts the same 3 parameters as the parent class
Student’s constructor. Pass the 3 parameters to the super constructor of the Student class.
// Part 3: Re-declare the method displayInfo (virtual method found inside of parent class
Student)
In grad.h:
// Q1b: Create Grad class (5 points)
// Part 1: Create a child class of the Student class named ‘Grad’
// Part2: Declare constructor which accepts the same 3 parameters as the parent class
Student’s constructor. Pass the 3 parameters to the super constructor of the Student class.
// Part 3: Re-declare the method displayInfo (virtual method found inside of parent class
Student)
Q2: Define displayInfo() for child classes (Polymorphism) (10 points)
In undergrad.cpp
// Q2a: Define displayInfo() for Undergrad class (5 points)
// Define the function displayInfo() that you declared within the Undergrad class in the header
file. See expected output in question file
In grad.cpp
// Q2b: Define displayInfo() for Grad class (5 points)
// Define the function displayInfo() that you declared within the Grad class in the header file
// See expected output in question file.
Q3: Add Friend function changeRollNo() (5 points)
In student.h:
// Q3a: Declare Friend Function changeRollNo() (1 point)
// Declare a friend function named changeRollNo() which has 2 parameters and no return
value.
// The first parameter is a pointer to Student class, and the second is an integer which is the
new roll number.
// You need to define this function in hw10.cpp and call this function in case ‘c’ of
executeAction() in hw10.cpp file
CSE240 – Introduction to Programming Language 3 | Page
Homework 10
In hw10.cpp:
// Q3b: Define Friend Function changeRollNo() (3 points)
// Define the function changeRollNo()that is declared in student.h file.
// This function sets the new roll number of the student. The student and new roll number is to
be passed as function arguments.
// Use ‘d’ display option after using ‘c’ option to verify whether the new roll number is set.
A “friend function” allows you to access the private variables of a class (ex: student->rollNo)
Q4 – Q7 are used to implement a menu-driven program. Its implementation is in hw10.cpp.
The menu gives the following options to user:
a) Add a new student to the list. You need not check if the student exists in the list because
that is already implemented in executeAction(). You may add the new student to head
or tail of the list. (sample solution adds it to the tail)
b) Display the list of students along with their details (roll number, type (grad/undergrad)).
c) Change the roll number of a student. This options uses the friend function
changeRollNo() to access private data member ‘rollNo’ of the student and change it to
the one entered by the user.
You need to implement save() that writes the list of students to a file ‘list.txt’ while exiting the
program and load() that reads the file to form the list at the beginning of the program. During
first execution of the program, there will be no ‘list.txt’, so load() would not form a list. Once
list.txt is saved, load() can read it. You may remove the list.txt from your project directory if you
do not want to load that list (maybe while testing your code).
The following is one way to store the list in list.txt file. The format here is:
student name
student roll number
student type (0 for undergrad, 1 for grad)
You may store it in another format if you wish. Notice that the ‘3’ at the beginning is the
number of students stored in the file.
CSE240 – Introduction to Programming Language 4 | Page
Homework 10
Expected output:
addStudent:
displayList:
CSE240 – Introduction to Programming Language 5 | Page
Homework 10
changeRollNo:
(Tony’s roll number was 1 previously. Using ‘c’ option it was changed to 10. Use ‘d’ option to
verify that the roll number is really changed)
Grading of Programming Assignment
The TA will grade your program following these steps:
(1) Compile the code. If it does not compile, 20% of the points given will be deducted. For
example, if there are 20 points possible, you will earn 16 points if the program fails to compile.
(2) The TA will read your program and give points based on the points allocated to each
component, the readability of your code (organization of the code and comments), logic,
inclusion of the required functions, and correctness of the implementations of each function.
CSE240 – Introduction to Programming Language 6 | Page
Homework 10
What to Submit?
You are required to submit your solutions in a compressed format (.zip). Zip all files into a single
zip file. Make sure your compressed file is labeled correctly – lastname_firstname10.zip.
The compressed file MUST contain the following:
4 header files:
Container.h (unchanged)
student.h (completed code)
undergrad.h (completed code)
grad.h (completed code)
5 C++ files:
Container.cpp (unchanged)
student.cpp (unchanged)
grad.cpp (completed code)
undergrad.cpp (completed code)
hw10.cpp (completed code)
No other files should be in the compressed folder.
After submitting, download your own submission to verify if the files are correct.
If multiple submissions are made, the most recent submission will be graded, even if the
assignment is submitted late.
Where to Submit?
All submissions must be electronically submitted to the respected homework link in the course
web page where you downloaded the assignment.
Late submission deduction policy
● No penalty for late submissions that are received within 24 hours after the deadline;
● 10% grade deduction for every day it is late after the grace period;
● No late submission after Tuesday at 11:59PM.
Academic Integrity and Honor Code.
You are encouraged to cooperate in study group on learning the course materials. However,
you may not cooperate on preparing the individual assignments. Anything that you turn in must
be your own work: You must write up your own solution with your own understanding. If you
use an idea that is found in a book or from other sources, or that was developed by someone
else or jointly with some group, make sure you acknowledge the source and/or the names of
the persons in the write-up for each problem. When you help your peers, you should never
show your work to them. All assignment questions must be asked in the course discussion
CSE240 – Introduction to Programming Language 7 | Page
Homework 10
board. Asking assignment questions or making your assignment available in the public websites
before the assignment due will be considered cheating.
The instructor and the TA will CAREFULLY check any possible proliferation or plagiarism. We will
use the document/program comparison tools like MOSS (Measure Of Software Similarity:
http://moss.stanford.edu/) to check any assignment that you submitted for grading. The Ira A.
Fulton Schools of Engineering expect all students to adhere to ASU’s policy on Academic
Dishonesty. These policies can be found in the Code of Student Conduct:
http://www.asu.edu/studentaffairs/studentlife/judicial/academic_integrity.htm
ALL cases of cheating or plagiarism will be handed to the Dean’s office. Penalties include a
failing grade in the class, a note on your official transcript that shows you were punished for
cheating, suspension, expulsion and revocation of already awarded degrees.
CSE240 – Introduction to Programming Language 8 | Page
Homework 10

You are an independent supply chain consultant that has recently been hired by Eddie Miller,

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You are an independent supply chain consultant that has recently been hired by Eddie Miller, the Director of Operations for Compact Bike Company (CBC). You have been hired to assist in evaluating their current supply chain and making recommendations on a specific set of challenges and opportunities CBC is experiencing.

CBC is a Canadian owned and operated manufacturer of folding bicycles. The bicycles are marketed specifically to space conscious individuals who will pay a premium for a bicycle that stores in a more compact area than that of traditional bicycles. Typical customers include hi-rise condominium owners, boat owners, and trailer-home owners.

CBC has been in business since 1996 and has only ever sold to the Canadian marketplace. This year, CBC estimates they will surpass their highest ever year in terms of units sold and is now reaching the assembly capacity of their current space located in Gatineau Quebec. When the firm first opened, they manufactured the frame bodies and hinges, outsourcing for parts such as gears, brakes, seats, and wheels. Today the company only assembles parts purchased from different suppliers and no longer manufactures the frames. This has benefited their ability to use the latest types of frame materials and parts to stay current with the face-paced industry and consumer demands.

CBC manufactures only one premium model consisting of an all-aluminum frame, 20 inch wheels, ergonomic seat, 7 speed twister-shift gearing, and a single spring suspension. CBC has sourced what it considers to be the best available components, making their bicycle one that does not compromise on quality. Each bicycle frame is painted in their trademark pearl orange colour. The bicycle enjoys a bit of notoriety in the folding bicycle industry for its signature colour, premium parts, and commitment to a single, non-customizable model of bicycle. In the late 90’s, CBC began marketing their bicycle simply as the model year versus and actual model name or number and this tradition has also kept up in lieu of creating model numbers.

Sales are done entirely through a network of small boutique high end bicycle shops across Canada. This strategy fits well with CBC’s limited assembly capacity and keeps the organizational identity of a small, premium, niche brand that CBC is looking to maintain. Because of this distribution network, CBC typically only ships to major cities that would have boutique bicycle shops.

The entire operation is run from their Gatineau Quebec facility where the CEO, Juanita Bartlett is very active in all facets of the business. Their organization is minimalistic with a Chief Financial Officer, Director of Operations, Director of Marketing, and Director of IT making up the entire senior staff. Today there are 61 total staff members all working out of the Gatineau Quebec facility. Next to the CEO, Eddie Miller, the Director of Operations has the largest function at the firm with most of the firm’s employees reporting directly to him including product engineering, the assembly teams, and supply chain.

Eddie has been challenged by Juanita to find cost savings or service improvements in CBC’s supply chain. Competition is increasing and although CBC’s bicycle is known for their build quality and customers are willing to pay a premium for the bicycle, other manufacturers are creeping into the premium category and this places risk on future demand. As a strategy, Juanita has asked Eddie to investigate any opportunities that may exist that will not compromise the quality of their product or delivery service. Although Eddie has overseen supply chain functions for years, he admittedly is not very familiar with the industry and has only vague ideas of where CBC could potentially find savings or service improvements.

Within the supply chain team there are four individuals that manage the transportation suppliers, tender loads to carriers for transportation, manage supply contracts for the assembled parts providers, and manage the space within their 200,000 square foot facility in Gatineau. Although CBC does provide service to all provinces, they have yet to establish any sales in the three territories. CBC has hired a third party distribution centre (DC) in Regina SK to serve locations in British Columbia, Alberta, Saskatchewan, and Manitoba. From Gatineau, CBC services the other provinces (Ontario and East) directly using LTL service.

The bicycles are packaged in a protective sleeve then placed in an unmarked corrugate carton for shipping. Each carton measures 85 cm in length, 35 cm in width, and 60 cm in height. Each finished carton weighs 15 kg (which includes the weight of the bicycle, storage bag and external carton). Bicycles are palletized on standard 48 x 40 wooden pallet (weighing 30 lbs.) and shrink wrapped prior to shipping. Units may be stacked three high for transportation or storage. The engineering team does not recommend double stacking of pallets.

Currently, CBC uses a single carrier for their shipments to the Regina DC and is charged $4.00 per mile plus a 25% fuel surcharge. Outbound from the Regina DC to actual retail stores is done by LTL carriers, managed by the Regina DC and charged directly to the receiving store.

Demand for CBC’s bicycles does fluctuate significantly with the weather patterns. Some western cities enjoy a more consistent level of demand due to their climate and conversely some cities that experience longer winters have tended to have a larger gap between their peak and off peak months. The Director of Marketing has setup a release schedule for the new units each year to coincide with the spring demand increase in March. There is a targeted marketing push in October, November and December for the holiday season and then in January and February to sell the remaining units from the previous model year. The Director of Marketing has provided the following forecast for the next year.

Boutique Store Locations

Location Served by Peak Monthly Demand

(Mar, Apr, May, Jun, Jul, Aug, Sep)

Off Peak Monthly Demand

(Oct, Nov, Dec, Jan, Feb)

Victoria BC Regina DC

210

84

Kelowna BC Regina DC

90

36

Edmonton AB Regina DC

140

56

Regina SK Regina DC

60

24

Winnipeg MB Regina DC

100

40

Toronto ON Gatineau

290

116

Ottawa ON Gatineau

200

80

Montreal QC Gatineau

230

92

Quebec QC Gatineau

75

30

Moncton NB Gatineau

200

80

Halifax NS Gatineau

180

72

When a truckload is received, the Regina DC requires one day to unload and place the units into storage and then commits to having any units picked the same day they are required to ship to any location.

Transportation from the Gatineau QC location to the Regina DC is $4.00 per mile plus a 25% fuel surcharge (at the current rate of fuel) for Truckload service. The transit time from Gatineau to Regina for Truckload service is four days. The Regina DC is currently only accepting full loads however they are willing to take lower quantities if required. The Regina DC charges a flat rate of $31.50 for storage and handling per unit per month. Orders placed from stores served by the Regina DC are shipped via LTL from the Regina DC warehouse by the same national LTL carrier for shipments originating in Gatineau QC All TL and LTL loads must be palletized for shipping. Eddie was able to obtain the LTL rates that are currently being used (see Appendix A LTL Rates & Transit Time). The current LTL fuel surcharge is 19%.

Some boutique stores have indicated challenges in taking large volumes of bicycles because of the storage space requirements however the higher volume stores have taken larger quantities in the past. CBC established a freight policy a number of years ago that requires a minimum order quantity to be one pallet. Provided a store orders at least one pallet of bicycles, CBC will pay the LTL transportation cost. Very rarely do stores order less than the minimum order quantity. This policy applies to all stores, including those served by the Regina DC. Stores have their own replenishment technique for ordering. Most wait until they have two or three units left in stock prior to order a new pallet from CBC.

TS Challenges:

You are to prepare a formal written report that will focus on the following four areas of concern. You have been hired to specifically address these challenges and should focus on these issues and opportunities. The report should contain an executive summary that highlights your recommendations, a formal written report body and any supportive appendices that are required. The format of your response is detailed in the Business Case Study section of your course site.

1. Eddie has been curious about shipping directly to the Central and Eastern Canadian locations using a multi-drop TL service (milk run) versus LTL. Specifically, Eddie would like you to review the opportunity to consolidate loads and convert these to TL service. The TL carrier that currently provides service to the Regina DC has indicated a willingness to do this but will charge an additional $150 per stop. The TL carrier has informed you that the $4.00 per mile rate would apply to any routes above 1,500 miles. TL shipments below 1,500 miles would be charged $5.00 per mile. The TL carrier calculates transit time simply by applying one day for each 500 mile increment. Your analysis should provide a recommendation using both qualitative and quantitative factors on the potential to convert the Central and Eastern Canadian cities from LTL shipments to TL. The Central and Eastern stores have indicated a willingness to convert to a more fixed delivery schedule as it may give them the opportunity to order in different quantities than whole pallets.

2. Some Boutique retailers have been requesting that CBC provide an expedited shipping option for customers to receive their unit directly from CBC when a stockout occurs at the boutique store. This request is coming direct to Juanita who is also keen to consider the option as a potential bridge to opening their own electronic retailing business. You are being asked to provide insight into how couriers would charge for this service, the benefits and detriments of this type of service and any factors that should be considered by CBC before agreeing to do so. A member of Eddie’s transportation team has already received pricing and dimensional weight conditions from an air courier and you have been asked to use this as a part of your analysis (see Appendix B Courier Rates and Conditions).

3. A Canadian Load Broker has approached Eddie on several occasions offering to provide 10% savings on their TL rates and 15% savings on their LTL rates. The Broker would arrange all of the outbound loads from Gatineau from their office in Mississauga. Eddie would like you to provide insight into the benefits and detriments of Load Brokers and a recommendation on whether or not to make this change. They are not experiencing any issues with the TL carrier to Regina but have from time to time experienced some delays with their LTL carrier.

4. The trademark pearl orange paint is sourced from a specialty paint manufacturer in Regina SK. As CBC is currently shipping TL quantity to the Regina DC, you and Eddie discussed the potential to create a round trip where an outbound truck would take finished product from Gatineau QC to Regina, then load the monthly TL shipment of paint from the Regina SK supplier and return back to Gatineau QC. The TL carrier would reduce their rate by 25% and the paint supplier would provide a worthwhile reduction in their price as well. Eddie understand that shipping paint is more complicated because of the dangerous goods legislation and would like you to investigate and report on roles and responsibilities of the paint supplier, TL carrier, and CBC understanding that CBC may undertake arrangement of the shipping with the TL carrier as described above. Your findings need to specifically identify the responsibilities of each of the three parties to assist CBC in determining if change in shipping should occur. You do not need to focus on the cost savings in transportation or the suppliers price for this challenge.

 

Appendix A: LTL Rates & Transit Time

Weight

Distance (miles)

0-999 lbs

Breakpoint

1,000 – 1,999 lbs

Breakpoint

2,000 – 3,999 lbs

Breakpoint

4,000 lbs & over

0 – 99

$70.00

800

$56.00

1,600

$44.80

3,200

$35.84

100 – 199

$75.00

810

$60.75

1,620

$49.21

3,240

$39.86

200 – 399

$80.00

820

$65.60

1,640

$53.79

3,280

$44.11

400 – 799

$85.00

830

$70.55

1,660

$58.56

3,320

$48.60

800 – 1199

$90.00

840

$75.60

1,680

$63.50

3,360

$53.34

1200 – 1799

$95.00

850

$80.75

1,700

$68.64

3,400

$58.34

1800 – 2399

$100.00

860

$86.00

1,720

$73.96

3,440

$63.61

2400 – 2999

$105.00

870

$91.35

1,740

$79.47

3,480

$69.14

3000 – 3999

$110.00

880

$96.80

1,760

$85.18

3,520

$74.96

4000 – 4999

$115.00

890

$102.35

1,780

$91.09

3,560

$81.07

Transit Time

Distance

0-999 lbs

1,000 – 1,999 lbs

2,000 – 3,999 lbs

4,000 lbs & over

0 – 99

3

3

2

2

100 – 199

3

3

2

2

200 – 399

3

3

2

2

400 – 799

4

4

3

3

800 – 1199

4

4

4

3

1200 – 1799

5

5

4

4

1800 – 2399

5

5

4

4

2400 – 2999

6

6

5

4

3000 – 3999

7

7

6

6

4000 – 4999

9

9

7

6

 

Appendix B: Courier Freight Rates & Conditions (Airfreight)

Airfreight Rates From YOW (Ottawa)

Victoria

Kelowna

Edmonton

Regina

Winnipeg

Toronto

Montreal

Quebec

Moncton

Halifax

Minimum

$75.00

$75.00

$75.00

$75.00

$75.00

$75.00

$75.00

$75.00

$75.00

$75.00

1-44 kg

$1.75

$1.72

$1.31

$1.21

$1.18

$1.69

$1.88

$2.25

$2.29

$2.52

45-99 kg

$1.55

$1.52

$1.16

$1.07

$1.05

$1.50

$1.66

$1.99

$2.03

$2.23

100 – 299 kg

$1.41

$1.38

$1.06

$0.97

$0.95

$1.36

$1.51

$1.81

$1.84

$2.03

300 kg & over

$1.22

$1.20

$0.92

$0.84

$0.82

$1.18

$1.31

$1.57

$1.60

$1.76

Security Screening

$89

per shipment
Airway bill preparation

$45

per shipment
Fuel surcharge

included

Local cartage

$45

per pallet
Cubic

6,000

cubic cm = 1 kg

Tom Dawes, the founder of Footwear Inc., needs to raise $500,000 to expand his company’s operations

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Tom Dawes, the founder of Footwear Inc., needs to raise $500,000 to expand his company’s operations. He has been told that raising the money through debt will increase the riskiness of his company much more than issuing stock. He does not understand why this is true. Explain it to him.

Discussion: Analysing extreme programming (XP) project management (Focused Discussion)

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Discussion: Analysing extreme programming (XP) project management (Focused Discussion)
COLLAPSE
The first Extreme Programming project was started March 6, 1996. Extreme Programming is one of several popular Agile Processes. It has already been proven to be very successful at many companies of all different sizes and industries world wide.
—Don Wells, in Extreme Programming: a gentle introduction, 2013 online blog post
Extreme Programming (XP) is an approach to project management that emphasises agile processes, most notably agile teamwork. For this Focused Discussion, you will research XP to consider XP strengths and weaknesses as a project management methodology. Wells (2013) provides a good tutorial outlining XP.
To complete this Discussion:
Post: Explain the XP systems view of project management; compare and contrast this approach to other project management approaches presented in this Week’s Lecture Notes and Resources. Include in your analysis whether project planning is needed in an XP project management approach. If you have participated in information technology projects where XP was employed, describe your experience. Additionally, include in your post the sources you used to research XP.
Respond to your colleagues.
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OverviewITSU2004-Systems Analysis and DesignAssignmentCase Study

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OverviewITSU2004-Systems Analysis and DesignAssignmentCase Study

– Allsports Sports Clublsports is a multisport club which has several thousand members who take part in a diverse range of sporting activities, such as football, cricket, athletics and even darts and table tennis. The club publishes a newsletter, The Sports Report, under the supervision of the club president every week. The newsletter incorporates ten articles written by club members featuring the highlights of the week in their particular field of sport and five small paid advertisements from outside businesses. The income helps to meet the cost of publication. For each newsletter, the president selects a club member to act as an editor of the newsletter and it is the editor’s responsibility to obtain the articles from other members for inclusion and to obtain the advertisements from advertisers. Newsletters are published on the Wednesday of each week and cover activities for the previous Monday to Sunday.The majority of members have email addresses and have agreed to receive the newsletter in an electronic format. Those members who cannot receive the electronic form for some reason may have a paper copy posted to their mailing address.Currently the president uses word processor and spreadsheet programs but is experiencing some difficulty in keeping track of details such as which members have submitted articles, what advertisements have been published and who to schedule as editor for upcoming editions. The president has asked you, a business systems analyst with HighVoltage Information Services, to carry out analysis and develop the specifications for a new automated information system, The Sports Report Information System (TSRIS). More information on the proposed system is provided below.Proposed systemInformation that needs to be stored includes: For members:• their full names, addresses, contact phone numbers, email address and the sport(s) they play.For newsletters:• published weekly so the date of intended publication is shown – this could also act asan identifier (perhaps something like 2018MAR09 which would indicate a newsletterto be published on 9th March 2018)• titles of articles accepted for inclusion• titles (file names) of articles are given by the member submitting and could besomething like “TennisReport5thNov.docx” or “ResultsCricketChampionship.docx”.• details of advertisements such as the identifier as supplied by the advertiser and the subject of the advertisement.• details of member that has been selected to act as editor ITSU 2004-Systems Analysis and Design ITSU2004 Assignment 1 For advertisers:• name, address, person to contact and their contact details.• some of these requirements may be simple attributes, others will need to be modelledas relationships between entities.Problems associated with the current systemWith the present number of members and limited software options, recently some newsletters have been published late. This is causing a degree of dissatisfaction in the members. In addition, the president is having difficulty accessing information efficiently. For example, the president would like to generate reports of members who have not yet edited a newsletter. While this can be done with a spreadsheet, it involves filtering content which is complicated and time consuming.Desired enhancements for the new systemsThe system is required to generate a number of reports. The following reports are essential:• a list of all members and sports played• a list of articles to be published in upcoming newsletters• a list of advertisements to be published in upcoming newsletters• a list of all members and the newsletters they have edited• a list of all members with email addresses• a list of all members without email addressesConstraints for the Delivery of the New System• Limited new facilities and resources will be provided within a budget of $25,000.00.• An 8% discount factor is used to calculate NPV.• All Allsports Sports Club employees must remain and no additional staff should beemployed due to your proposed use of the new computer application system; and• Two additional computers for your development team’s use have been approved for thisproject.Section A (10%)Due Date: Week 7 Sunday 5pmRead the case study of AllSports Sports Club (ASC). Suppose that you are allocated to do the system design for the ASC. Explain the following questions regarding this case study. Note: Follow the Submission Guidelines to complete all parts.1. What Software Development methodology would you follow in developing the computer system for ASC? Explain the reasons behind your selection decision in selecting the specified methodology?ITSU 2004-Systems Analysis and Design
ITSU2004 Assignment 1 2. Explain your choice of at least three most useful investigation (data gathering) techniques that you have used to investigate the new automated information system and the reasons for choosing them.3. Develop a sample questionnaire to gather requirements to develop the system. The questionnaire should have at least 10 questions with open and closed ended questions.4. Identify functional requirements and non-functional requirements for the proposed system for ASC.Section B (20%)Due Date: Week 11 Sunday 5pmAfter you have analysed your collected information, produce the following UML diagrams forproposed system as the specifications for a new automated information system for ASC.1. Identify classes that should exist in the proposed systems and develop class diagrams for the proposed system of ASC.2. Draw at least two use Case diagrams for the proposed system of ASC.3. Write Use Case scenarios for above use cases. Use the simplified template form the slides.4. Draw the Entity Relationship Diagram for the proposed system. Clearly indicate entities, attributes, relationships and cardinalities5. Draw a Data Flow diagram (DFD) – Context Diagram depicting the external entities and data flow to the system6. Draw an activity diagram for the proposed system to model the activity flow of the system.7. Select four functions and develop interfaces for selected functions.When analysing an organization’s business processes, there are usually some issues which need to be clarified before you can proceed, particularly when the issues affect the way you developed your models.When developing each diagram, you may make some assumptions which will affect the results of your presented modelling diagram. For example, right after a presented diagram, explain each diagram to your readers and your assumptions made in modelling it.ITSU 2004-Systems Analysis and Design
ITSU2004 Assignment 1 Assignment 1 Layout and Submission GuidelinesThe written assessment – Section 1 should be organised using the following headings and guidelines when preparing your report: o Title Cover Page with clear details of course title/name, student number/name, lecturer nameo Introduction o Identify the aim of the report and the project objectives o The identified problem for the information system project and project approval.o Two possible approaches towards system development and justifications for the selected approach.o Selected data gathering techniques with reasons for their selectiono A sample questionnaire including both open and closed ended questions to gatherrequirementso Conclusions – A summary of your findings. o References (at least 4 references)