On december 18, 2017, stephanie corporation acquired 100 percent of a swiss company for 4.0 million swiss francs (chf), which is indicative of book and fair value. at the acquisition date, the exchange rate was $1.00 = chf 1. on december 18, 2017, the book and fair values of the subsidiary’s assets and liabilities were: cash chf 800,000inventory 1,300,000fixed assets 4,000,000notes payable (2,100,000)stephanie prepares consolidated financial statements on december 31, 2017. by that date, the swiss franc has appreciated to $1.10 = chf 1. because of the year-end holidays, no transactions took place prior to consolidation. a. determine the translation adjustment to be reported on stephanie's december 31, 2017, consolidated balance sheet, assuming that the swiss franc is the swiss subsidiary's functional currency. what is the economic relevance of this translation adjustment? b. determine the remeasurement gain or loss to be reported in stephanie's 2017 consolidated net income, assuming that the u. s. dollar is the functional currency. what is the economic relevance of this remeasurement gain or loss?

Needs to schedule the staffing of the center. it is open from 8am until midnight. larry has monitored the usage of the center at various times of the day and determined that the following number of computer consultants are required: time of dayminimum number of consultants required to be on duty8 am-noon4noon-4 pm84pm-8pm108pm-midnight6 two types of computer consultants can be hired: full-time and part-time. the full- time consultants work for eight consecutive hours in any of the shifts: morning (8am- 4pm), afternoon (noon-8pm) and evening (4pm-midnight). full-time consultants are paid $14 per hour. part-time consultants can be hired to work any of the four shifts listed in the table. part-time consultants are paid $12 per hour. an additional requirement is that during every time period, there must be at least two full-time consultants on duty for every part-time consultant on duty. larry would like to determine how many full-time and part-time consultants should work each shift to meet the above requirements at the minimum possible cost. formulate this as an lp problem. you must define your variables clearly

One question from a survey was "how many credit cards do you currently have? " the results of the survey are provided. complete parts (a) through (g) below. click the icon to view the survey results. (a) determine the mean number of credit cards based on the raw data. the mean is 3.113.11 credit cards. (type an integer or a decimal. do not round.) (b) determine the standard deviation number of credit cards based on the raw data. the standard deviation is 1.9111.911 credit cards. (round to three decimal places as needed.) (c) determine a probability distribution for the random variable, x, the number of credit cards issued to an individual. x (# of cards) p(x) x (# of cards) p(x) 1 0.280.28 6 nothing 2 nothing 7 nothing 3 nothing 8 nothing 4 nothing 9 nothing 5 nothing 10 nothing (type integers or decimals. do not round.)

At the beginning of 2014, winston corporation issued 10% bonds with a face value of $2,000,000. these bonds mature in five years, and interest is paid semiannually on june 30 and december 31. the bonds were sold for $1,852,800 to yield 12%. winston uses a calendar-year reporting period. using the effective-interest method of amortization, what amount of interest expense should be reported for 2014? (round your answer to the nearest dollar.)