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2 years ago

Which standard is for safeguarding of phi specifically in electronic form (ephi)?

1 answer:

6 0

The answer for this question is: A. <span>security standards
Security standards refer to a set of standards that being done in cyber environment in order to protect users from malicious intent towards their information. This will be really crucial to be set by every medical institutions to protect their customer's private healthinformations.
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Heather Smith Cosmetics (HSC) manufactures a variety of products and is organized into three divisions (investment centers): soa

Fiesta28 [93]

Answer and Explanation:

The computation is shown below:

1. Return on investment

As we know that

Return on investment = Operating income ÷ Average total assets

Particulars Soap Products Skin Lotions Hair products

Return on investment 5.41% 8.32% 9.08%

($3,244,000 ÷ $59,994,000) ($2,744,000 ÷ $32,994,000) ($4,994,000 ÷ $54,994,000)

2. Residual income

Residual income = Operating income - (Average total assets × Minimum desired rate of return)

Particulars Soap Products Skin Lotions Hair products

Return on investment $244,300 $1,094,300 $22,443,000

{$3,244,000 - ($59,994,000 × 5%)} {$2,744,000 - ($32,994,000 × 5%)} {$4,994,000 - ($54,994,000 × 5%)}

3. EVA

EVA = Operating income - (Average total assets × Cost of capital)

Particulars Soap Products Skin Lotions Hair products

Return on investment $844,240 $1,424,240 $2,794,240

{$3,244,000 - ($59,994,000 × 4%)} {$2,744,000 - ($32,994,000 × 4%)} {$4,994,000 - ($54,994,000 × 4%)}

3 0

2 years ago

Horten Sporting Goods Corporation makes two types of racquets, tennis and badminton. The company uses the same facility to make

shusha [124]

Answer:

Tennis racquet cost is $76.71 per unit

Badminton racquet cost is $73.67 per unit

Price of badminton racquet at 30% mark-up is $95.77

Explanation:

I calculated the cost of each racquet as well as their prices in the attached excel file.

I started I added all prime costs(direct materials plus direct labor costs) to overhead costs.

After having arrived at total manufacturing costs, I divided them by volume of each product to arrive at cost per unit.

I then marked up the cost by 30% to determine market price per unit.

Download xlsx

5 0

2 years ago

A ten-year, inflation-indexed bond has a par value of $10,000 and annual coupon rate of 5 percent. During the first six months s

Anvisha [2.4K]

Answer:

The correct answer is option (B).

Explanation:

According to the scenario, the given data are as follows:

Par value of bond = $10,000

Coupon rate Annual = 5%

So, Coupon rate semi annual = 2.5%

Inflation rate semi annual = 2%

So, we can calculate the coupon payment for six months by using following formula:

New par value of bonds after inflation = $10,000 + ( $10,000 × 2% ) = $10,200

So, Coupon payment = New par value × Coupon rate semi annual

= $10,200 × 2.5%

= $255

5 0

2 years ago

One operator services a bank of five machines. Machine running time and service time are both exponential. Machines run for an a

Nady [450]

Answer:

Average hourly output is 13.14 pieces.

Explanation:

Number of machines at the bank N = 5

Average service time T = 26 min

Machine runs for an Average R = 74 min

Number of servers M = 1

Service Factor, X = T / (T+R)

= 26 / (26+74)

= 0.26

Efficiency Factor, F = 0.683

Average Number of machine running A = N * F * (1 - X)

= 5 * 0.683 * (1 - 0.26)

= 2.52

Output rate = 26 * (A / N)

= 26 * ( 2.52 / 5)

= 13.14 per hour.

7 0

2 years ago

Pendergast, Inc., has no debt outstanding, and has a total market value of $180,000. Earnings before interest and taxes (EBIT) a

satela [25.4K]

Answer:

See the explanation below:

Explanation:

a- Calculate ROE and EPS under each of the economic scenarios before any debt is issued.

Under an expansion

Earnings before interest and taxes (EBIT) = $23,000 * (100% + 20%) = $27,600

Earnings after taxes = $27,600 * (100% - 35%) = $17,940

Return on equity (ROE) = Earnings after taxes / Total market value of equity = $17,940 / $180,000 =

0.0997, or 9.97%

Earnings per share (EPS) = Earnings after taxes / Number of shares of stock outstanding = $17,940 /

6,000 = $2.99 per share

Under a recession

Earnings before interest and taxes (EBIT) = $23,000 * (100% - 30%) = $16,100

Earnings after taxes = $16,100 * (100% - 35%) = $10,465

Return on equity (ROE) = Earnings after taxes / Total market value of equity = $10,465 / $180,000 =

0.0581, or 5.81%

Earnings per share (EPS) = Earnings after taxes / Number of shares of stock outstanding = $10,465 /

6,000 = $1.74 per share

b- Repeat part a, assuming that the company goes through with the capitalization.

Under an expansion

Earnings before interest and taxes (EBIT) = $23,000 * (100% + 20%) = $27,600

Interest on debt = $75,000 * 7% = $5,250

Page 2 of 2

Earnings after interest = $27,600 - $5,250 = $22,350

Earnings after taxes = $22,350 * (100% - 35%) = $14,527.50

Return on equity (ROE) = Earnings after taxes / Total market value of equity = $14,527.50/ $180,000 =

0.0807, or 8.07%

Earnings per share (EPS) = Earnings after taxes / Number of shares of stock outstanding = $14,527.50 /

6,000 = $2.42 per share

Under a recession

Earnings before interest and taxes (EBIT) = $23,000 * (100% - 30%) = $16,100

Interest on debt = $75,000 * 7% = $5,250

Earnings after interest = $16,100 - $5,250 = $10,850

Earnings after taxes = $10,850 * (100% - 35%) = $7,052.50

Return on equity (ROE) = Earnings after taxes / Total market value of equity = $7,052.50 / $180,000 =

0.0392, or 3.92%

Earnings per share (EPS) = Earnings after taxes / Number of shares of stock outstanding = $7,052.50 /

6,000 = $1.18 per share

c- Calculate the percentage changes in EPS when the economy expands or enters a recession.

Percentage change under expansion = ($2.42 - $2.99)/$2.99 = 0.1902 decrease, or 19.02% decrease.

Percentage change under recession = ($1.18 - $1.74)/ $1.74 = 0.3218 decrease, or 32.18% decrease

5 0

2 years ago