Tag Archives: CALCULATION

TAXATION LAW OF CGT LANDS

QUESTION

Word Limit: 2000 words
In 1982 Graham Jones purchased eight hectares of land for a strawberry farm at a cost of $320,000. By 1989 the plantation was well established and producing strawberries of good quality and deriving reasonable profits. As a result, on 1 October 1989 Graham bought another two hectares of land for $40,000. Costs associated with the purchase included stamp duty of $800 and legal fees of $1,600.
In 1997 the crop was exceptionally poor, coupled with this, customs restrictions were altered, allowing greater quantities of strawberries to be imported. These conditions precipitated financial difficulties and Graham decided to sell the land. Attempts to sell the land as a whole were unsuccessful, although one agent did offer $400,000. Graham therefore decided to sell the land by subdivision.
After re-zoning and gaining council approval in June 1999, Graham spent $160,000 on the subdivision in October and November 1999 and finally sold the land for $700,000 in July 2011 to a local builder. Although the contract of sale was dated 1 July 2011, settlement was not effected until 12 October 2011.
The contract provided that half of the purchase money would be payable upon settlement and the balance on 31 March 2012. The outstanding balance would accrue interest at 10% pa. Costs of disposal including agent’s commission of $12,000 and legal fees of $2,400.
Advise Graham Jones on the tax implications on the above transaction for the 2011/12 tax year

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DIAGRAM IN STATISTICS

QUESTION

1. List the three fundamental security properties and for each give an
example of a failure.
2. If the useful life of DES was about 20 years (1977-1999), how long
do you predict the useful life of AES to be? Justify your answer.
3. Security decision-making should be based on rational thinking and
sound judgement. In this context critique five security design principles
with suitable examples.
4. The HTTP protocol is by definition stateless, meaning that it has no
mechanism for “remembering” data from one interaction to the next. (a)
Suggest a means by which you can preserve state between
two HTTP calls. For example, you may send the user a page of books and
prices matching a user’s query, and you want to avoid having to look up
the price of each book again once the user chooses one to purchase. (b)
Suggest a means by which you can preserve some notion of
state between two web accesses many days apart. For example, the user
may prefer prices quoted in euros instead of dollars, and you want to
present prices in the preferred currency next time without asking
the user.
5. Why is a firewall a good place to implement a VPN? Why
not implement it at the actual server(s) being accessed?

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PROBLEM SOLVING TASK

MAN774 Perturbation Methods
Problem Solving Task 4
Due: 3pm Friday 25 May 2012 (end of Week 12)
(Was initially supposed to be 3pm Friday 18 May 2012 (end of Week 11))
Submit: Hand it to Scott McCue personally, or place it under his office door, O505.
Weighting: 8%
Instructions: Answer the following questions. Show all your working.
Submit your working in (neat) handwritten form (do not type up your solutions).
It is OK to discuss these questions with other students, but the written version of this Problem Solv-
ing Task must be your own. It is not OK to copy another student’s work.
Consider the integral
I
where the notation
R
¥id
0id
2
(s; e) =  lim
d!0
+
Z
¥id
0id
iz e
z(1is)/e
2(1  z
2
)
dz,
means a contour that is parallel to the real z axis, but moved down by a
distance d.
Use the method of steepest descents to derive the full asymptotic expansion of I
in the limit e ! 0.
You will have to treat the cases s > 0 and s < 0 separately, although much of the working is the
same for each.
CRICOS No. 00213J 1
2

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INVESTMENT IN ACCOUNTING

Table 1 (a)

Cov(RiRm)

BHP NAB ANZ RIO AWC WPL

0.0058

0.0055

0.0061

0.0085

0.0091

0.0052

           

Quarterly Expected Return

-0.2482

-0.1638

-0.1475

-0.3342

-0.4338

-0.2573

Table 1 (B)

Annualized Cov(RiRm)

BHP NAB ANZ RIO AWC WPL

0.0231

0.0221

0.0245

0.0342

0.0366

0.0210

           

Annualized Expected Return

-0.6805

-0.5111

-0.4718

-0.8035

-0.8972

-0.6957

Ans.1

Microsoft Excel 12.0 Answer Report
Worksheet: [Assignment DATA4.xls]Ans 1
Report Created: 5/31/2012 8:19:30 AM
Target Cell (Min)

Cell

Name

Original Value

Final Value

$Y$36 Q4 2000 variance

0.0121

0.0062

Adjustable Cells

Cell

Name

Original Value

Final Value

$R$36 Q4 2000 BHP

0.1670

0.4224

$S$36 Q4 2000 NAB

0.1670

0.0000

$T$36 Q4 2000 ANZ

0.1670

0.3351

$U$36 Q4 2000 RIO

0.1670

0.0000

$V$36 Q4 2000 AWC

0.1660

0.0000

$W$36 Q4 2000 WPL

0.1660

0.2425

Constraints

Cell

Name

Cell Value

Formula

Status

Slack

$X$36 Q4 2000 weights

1.0000

$X$36=1 Not Binding

0

Ans2 .

Maximum returns when short sales not allowed

Microsoft Excel 12.0 Answer Report
Worksheet: [Assignment DATA4.xls]Ans 1
Report Created: 5/31/2012 8:54:00 AM
 
 
Target Cell (Max)  

Cell

Name

Original Value

Final Value

 
$Y$48 Q4 2003 variance

0.0000

0.0000

 
 
 
Adjustable Cells  

Cell

Name

Original Value

Final Value

 
$R$48 Q4 2003 BHP

0.0000

0.0000

 
$S$48 Q4 2003 NAB

0.0129

0.0129

 
$T$48 Q4 2003 ANZ

0.0000

0.0000

 
$U$48 Q4 2003 RIO

0.0129

0.0129

 
$V$48 Q4 2003 AWC

0.0129

0.0129

 
$W$48 Q4 2003 WPL

0.0000

0.0000

 
 
 
Constraints  

Cell

Name

Cell Value

Formula

Status

Slack

 
$X$48 Q4 2003 weights

0.0388

$X$48>=0 Not Binding

0.0388

 
 

Minimum returns when short sales not allowed

 

Microsoft Excel 12.0 Answer Report

Worksheet: [Assignment DATA4.xls]Ans 1
Report Created: 5/31/2012 8:51:02 AM
Target Cell (Min)

Cell

Name

Original Value

Final Value

$Y$68 Q4 2008 variance

0.0000

0.0000

Adjustable Cells

Cell

Name

Original Value

Final Value

$R$68 Q4 2008 BHP

0.4224

0.4224

$S$68 Q4 2008 NAB

0.0000

0.0000

$T$68 Q4 2008 ANZ

0.3351

0.3351

$U$68 Q4 2008 RIO

0.0000

0.0000

$V$68 Q4 2008 AWC

0.0000

0.0000

$W$68 Q4 2008 WPL

0.2425

0.2425

Constraints

Cell

Name

Cell Value

Formula

Status

Slack

$X$68 Q4 2008 weights

1.0000

$X$68>=0 Not Binding

1.0000

Ans. 3

Tangency Portfolio with a risk free bond and expected return -0.01

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PRINCIPLES OF ACCOUNTING

QUESTION

ACCT11057 – PRINCIPLES OF ACCOUNTING  – TASK 2

HANNAH’S HAIRDRESSERS

Background:

Hannah’s Hairdressers [HH] has been operating as suburban hairdressers for one year. HH essentially provides services such as haircuts, colours, waxing, piercing etc and sells a small number of hair and cosmetic products. The Chart of Accounts currently in place is listed below. Hannah’s staff  add additional ledger accounts as and when required.

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CALCULATION OF MATHS

QUESTION

University of Ballarat
School of Science, Information Technology & Engineering
ENCOR2031  Fundamentals of Engineering (Applied Math 2)
Semester 1, 2012
Assignment 2 (15 marks)

1. Determine if the following series is convergent or divergent.

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MATHS CALCULATION

QUESTION

Engineering Computations One:
Differential and Integral Calculus
Assignment Two
Due Thursday 5 April 2012
Please ensure that all your working is clearly set out, all pages are stapled
together, and that your name along with the course name appears on the front
page of the assignment. Please place completed assignments in the assignment
box in WT level 1 by 5pm on the due date.
Questions:
1. Evaluate each of the following limits or explain why it does not exist:
lim
lim
lim
x→2
2x
h→0
e
t→2
t
2
+1
x
2
+6x−4
5+h
2
−4
t
2
h
+4
−e
5
lim
lim
lim
x→2
x
4
−16
x−2
x→2
|x−2|
x→0
x−2

|x| e
sin(π/x)
.
2. The current I at time t seconds in a series circuit containing only a resistor
with resistance 10 ohm, an inductor with inductance 0.5henry,anda
steady 12 volt battery connected at time t = 0 is given by the formula
I =
6
5

1 − e
−20t

(this is shown on page 84 of the course manual). Briefly
explain what happens to the current for t ≥ 0.
3. Sketch the graph of a function that satisfies all of the given conditions:
(a) f

(−1) = 0, f

(1) does not exist, f

(x) < 0if|x| < 1, f
(x) > 0if
|x| > 1, f(−1) = 4, f(1) = 0, f

(x) < 0ifx  =1.
(b) Domain g =(0, ∞), lim
x→0
+ g(x)=−∞, lim
x→∞

g(x)=0,g
(1) =
0, g

(3) = 0, g

(x) < 0if1<x<3, g

(x) < 0ifx<2orx>4,
g

(x) > 0if2<x<4.
4. At what point(s) on the curve y =2(x − cos x) is the tangent parallel to
the line 3x−y = 5? Illustrate by drawing a rough sketch of the curve, the
line, and the tangent(s).
5. Suppose that f and g are differentiable functions and that F is the function
given by F(x)=f(x)g(x).
(a) Show that F

= f

g +2f

g

+ fg
1

.

(b) Find similar formulas for F

.
6. Find when the function f(x)=
2x
2
and F
+x−1
x
2
+x−2
(4)
is increasing and decreasing.
7. Use calculus to determine whether the graph of f(x)=
cos x
x
is concave
upward or concave downward at x = π.
8. Suppose the position s of a particle at time t is given by s(t)=t tan t for
0 ≤ t ≤
π
3
.
(a) Find the velocity when t =
π
4
.
(b) Is the particle accelerating or decelerating when t =
.
The fact that
d
dx
sec
2
x =
2sinx
cos
3
x
might be useful.
2
π
4

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