In preparation for developing its statement of cash flows for the year just ended, D-Rose Distributors collected the following information: ($ in millions)

a. Purchase of treasury bills (considered a cash equivalent): 7.6
b. Sale of preferred stock: 151.6
c. Gain on sale of land: 5.6
d. Proceeds from sale of land: 26.6
e. Issuance of bonds payable for cash: 141.6
f. Purchase of equipment for cash: 31.6
g. Purchase of GE stock: 36.6
h. Declaration of cash dividends: 135.6
i. Payment of cash dividends declared in previous year: 131.6
j. Purchase of treasury stock: 121.6
k. Payment for the early extinguishment of long-term notes (carrying (book) value: $100 million) 111.6

Required:
a. Prepare the investing activities section of D-Rose's statement of cash flows.
b. Prepare the financing activities section of D-Rose's statement of cash flows.

Ajustification for job training programs is that they improve worker productivity. suppose that you are asked to evaluate whether more job training makes workers more productive. however, rather than having data on individual workers, you have access to data on manufacturing firms in ohio. in particu- lar, for each firm, you have information on hours of job training per worker (training) and number of nondefective items produced per worker hour (output). (i) carefully state the ceteris paribus thought experiment underlying this policy question. (ii) does it seem likely that a firm’s decision to train its workers will be independent of worker characteristics? what are some of those measurable and unmeasurable worker characteristics? (iii) name a factor other than worker characteristics that can affect worker productivity. (iv) if you find a positive correlation between output and training, would you have convincingly established that job training makes workers more productive? explain.

Every 10 years, the federal government sponsors a national survey of health and health practices (nhanes). one question in the survey asks participants to rate their overall health using a 5-point rating scale. what is the scale of measurement used for this question? ratio ordinal interval nominal

How does hipaa address employee’s access to e-phi?