What adjustments would need to be made in the operating section of the statement of cash flows prepared under the indirect method to account for the changes in the accounts payable and accrued expenses account balances for google? google balance sheet (in $ millions) as of 1231/12as of 12/31/13 cash, equivalents, marketable securities accounts recoivable, net inventory other current assets p, p& e, net intangibles, not other lt assets s 48,088 7,885 505 3,976 11,854 18,010 3,480 93,798 58,717 8,882 426 4,861 16,524 17,558 3,952 110,920 total assets accounts payable accrued expenses other current liabilities long torm dobt other long term liabilities common stock retained eamings aoci & other 2,012 9,776 2,549 2,988 4,758 22,835 48,342 538 $ 93,798 2,453 10,446 3,009 2,236 5,467 25,922 61,262 125 110,920 total liabilities& equity o decrease of s441 for accounts payable and decrease of $670 for accrued expenses o increase of $441 for accounts payable and decrease of $670 for accrued expenses o decrease of $441 for accounts payable and increase of $670 for accrued expenses o increase of s441 for accounts payable and increase of $670 for accrued expenses

Suppose that kenji, an economist from an am talk radio program, and lucia, an economist from a school of industrial relations, are arguing over health insurance. the following dialogue shows an excerpt from their debate: lucia: a popular topic for debate among politicians as well as economists is the idea of providing government assistance for health benefits. kenji: i think it is oppressive for the government to tax people who take care of themselves in order to pay for health insurance for those who are obese. lucia: i disagree. i think government funding of health insurance is useful to ensure basic fairness. the disagreement between these economists is most likely due to . despite their differences, with which proposition are two economists chosen at random most likely to agree? lawyers make up an excessive percentage of elected officials. minimum wage laws do more to harm low-skilled workers than them. tariffs and import quotas generally reduce economic welfare.

The beach dude (bd) employs a legion of current and former surfers as salespeople who push its surfing-oriented products to various customers (usually retail outlets). this case describes bd's sales and collection process. each bd salesperson works with a specific group of customers throughout the year. in fact, they often surf with their customers to try out the latest surf gear. the bd salespeople act laid-back, but they work hard for their sales. each sale often involves hours of surfing with their customers while the customers sample all the latest surf wear. because bd makes the best surfing products, the customers look forward to the visits from the bd salespeople. and they often buy a lot of gear. each sale is identified by a unique invoice number and usually involves many different products. customers pay for each sale in full within 30 days, but they can combine payments for multiple sales. bd manages its clothing inventory by item (e. g., xl bd surfer logo t-shirts), identified by product number, but it also classifies the items by clothing line (the lines are differentiated by price points as well as the intended use of the clothing, e. g., surfing products, casual wear, . draw a uml class diagram that describes the beach dudes sales and collection process. b. using microsoft access, implement a relational database from your uml class diagram. identify at least three fields per table. c. describe how you would use the relational database to determine the beach dude’s accounts receivable.

Which of the following is not a characteristic of enterprise applications that cause challenges in implementation? a. they introduce "switching costs," making the firm dependent on the vendor. b. they cause integration difficulties as every vendor uses different data and processes. c. they are complex and time consuming to implement. d. they support "best practices" for each business process and function. e. they require sweeping changes to business processes to work with the software.