4K Department of Banking and Insurance, DU rrovided by ‘BBA 26" Batch 3” Year 1" Semester 1 Midterm Examination Nahid Wagan ‘Course: 8-306 Personal and Corporate Taxai ortho y Y o0KewTotdnnsas |_20 PA . piscuss the cannons of equality, certainty, convenience, elasticity, and expediency Zevtnes by sdam Sith 2. lentily the merits and demerits of proportional and progressive tax system, Compute taxable income and tax labilty if person has two disabled children and his yearly income Is Tk. 20 lac and his amount of investment is Tk. 3 la ZL befine income year and assessment year with example, Discuss the rules regarding detersination of residential status of a peison in Bangladesh. > hu Hasan left Bangladesh on 20 August 2019 for employment on a work permit valid for two years i.e, from “August 2015 to 31“July, 2021. Mr. Hasan did not come to Bangladesh at ‘any time during the year 2019 and.2020. He finally came to Bangladesh on 10" January 2021 year 2039 and-2020 ‘and did not go back. D&termine the residential status of Mr. Hasan for the income year 2020-2. _ABifi. Sabir has a total incomé Tk 12.50 lc (of which Tk. lac from Cigarette manufacturing ‘business) and net wealth of Tk. 29 lac. Compute the amount of tax liability and surcharge for Me Sabbir. 5. Uist five sources of tax exempted and tax credit income, Discuss the tax holiday scheme at Exgor. Processing Zone.Department of Banking and Insurance, BU BBA 26” Batch 3° Year I" Semester 2" Midterm Examination Course: B-306 Persona Duration: 1.00 Hour Answer all the questions |. Mr. Abdullah Ahmed isthe owner ofa two-stried building at Gulshan. Mr. Abmed let outone floor far residential purpose at a monthly rent of Tk. 25,000 and another floor hasbeen let out to a government suthorty at @ monthly rent of Tk. 30,000. The governmentauthorty deducts tex at source at preseribed Total Marks: 15 rate (5%) before paying the rent to him.The municipal value of the house is Tk. 650,000, Expenses imcured for that houseduring the year were repair expenses Tk. 100,000; city corporation tax Tk 22,000;insorance premium Tk, 16,000; legal expense Tk. 10,000; land revenue paid Tk.2,000;and interest ldo HBFC Tk. 6,00. The residential flor remsined vacant for twomonths during the year. Compute income from house property of Mr. Aziz Ahmed forthe year tem table income for Me. horfein interest on secs forthe cumentinome yea During the yea he vested Tk 60,000 in 8% tavexempt government securities (TEGS), Tk. 50,000 in 10% twablegovemment securities (TOS), and Tk, 200,000 in 15% debentures (purchased on January | ofthe income Yu). He financed Tk, 100,00 by aking 8% loan a purchase debentures. His bank hs charged TE 2360 as collection fe of tee intrest, Moreover, rng the year he has ecived Tk. 20,000 fom a 2 yea 2x0 coupon bond (2CB) at the maturiy (sequston price was Tk. 18000) No bank charge is applicable for collecting interest on ZCB, Aiton tnt tind feasesc een ops efronUniversity of Dhaka Deparment of Banking and Insurance ‘BBA 26" Batch 3 Year ® Semester Final Examination ‘Course B-306 Personal and Corporate Taxation ‘Total Marks: 60 tion: 3 Hours (answer any four questions) 1 [s+10] Explain that sope of tax avoidance is widened by cum intrest and bord washing ansction 1) Mt A Iba owns two hoses, at Azimpur and at Dhanmondi. From the following pica compute his taxable income and tx ability for the cutet income year House at Azimpur; Ths is 2 thee storied building (V0 Mats in each floor). One of the fats tote fist lor (Mat 2A) is used as residence by Mr AN and the other Mat (Mat 2B) onthe samme floor i used by his son-in-law who pays nothing for i. All ther flats were let out for Fesdenial purpose ata monthly rent of Tk 000 each. The municipal value ofthe house is “Tk 480,000 fe has aso received Tk 100,000 ash as advance from the tenants which snot adjustable to ren. Expenses of the hous Tor the year were: epir expense Tk. 120,00; rent calleton expense Tk 3,000; city corporation tx, quarterly Tk 2400; land revenue paid Tk. 12000; salary of guard, monthifTk, $00; loan repayment to HBFC Tk. 42,500 (including interest Tk. 4,200): and installation of generator Tk. 15,060. The owner paid the Tk. 30,000 ciains vacant for two months faniy expenses TK%350,000; insurance premium: Own (policy value Tk. 500,000) Tk. ‘Sinn oe iy en ep eT tert er vechatenier apace eres TA vin meno aah nan ee eee Gestion? 9) Wat experts are admisiblein the computation of conput income fom ae garden and ber garden? 5410) ‘wricutural income? How would you© ry of Finance. His owes of income Minis year, Will here be his tax ail forthe ee by Me Abed wos sa Deputy SECT under tbe cod te peain onr or or eo ae pee a cay 09 nem ra hoe nal aE : 500 a new Te 20 won 4 sans 5 8S : ‘Securities Income: lnierest on debentures Tk. 8,500 (tank charge Tk. $00). Properti Income: Seem a 0 ey He ast ef oe an ery nie 35 Te 3 it he eet wv fe “plan! income Sle of uy Th. 500, le of sg Tk. 100, coe fom bores heron Dio pa ied aoa tien patetuk det 700 a ee escent rites 3000 OST 400 {or residence at concessional quarter is Tk. 250,000; 0 (uetion3 Cau ST Hoe propery cn be ur en renal ss nd assent of name aed on rel sit cubed xin Dean be income ada ily oF Sma Za, crates et Ste ive Bas aly incing Wo fea Rona he yet Tk ss fy he yer TR. 700,00 The aut ted @ 10% TDS. She conti 1% a the tees her RP and he mthoriy scone he sane aan oe RPF Sh ath nero fou sored tein at Dandi eee agit om ht ae She ides inte seted oor with Gaya alter oss (ech oor ato 3) a tet ta only ea ‘Tk, 14,000 per flat. The municipal value of the house is 15, ae Bat 99000 One fat enn aan Stes gun inbervilige or ich be 2 wish sold emp : Taandve T2800 Sieddtesmamytonssf ee ae shop om where she ears proft of Tk. 178.000 dng the income year it 33,000 from her electronics business. eee Inte pevs yrs ales fom ston bene ths ye: Se ao gimmie pe uey wd ane for pricipting toa seminar Tk. 18,000 “ ity teacher, forthe 00 which she caied forward yo honorarium Tk. 135,000 andoi or Te 165000 a uc Bok Fr Tk, 12.00 Ske pai slay tote diver 18000 uring the year. aunty (50) Sr ees ingore fies of nase ssn the come Tox Ordinance, 1988 vera dy of he crete Yar Mr eb Awars ai ary) fon Tk 2,00 inthe cle of 40,00 - 4000» 872,000 His date of yearly salary increment i an 16 Apri He resived deamess allowance @ 20% of BS and medical allowance Tk $00 per ont During the year is acual amount of medical expense was TK, 30,00, He vreived two festival bonus (ia September and December) and one performance bons (in conth's BS. He contributes 10% of his BS to a recognized pride find (RP) from whic be aso recived an intrest @ 15% of Tk L800. His arolye als conus the sare amount tothe RP. He hasbeen provided with aetie parter anna ental vale of Tk, 160,00) anda fulltime car. The maitenance east ofthe she during the year was Tk. 10,000. Company gave him international ar icket for atour as a pat of is service contrat fr which the company spent Tk. 35,000. During the year he has also mrt entertainment allowance of TK. 31,850 of which Tk. 27,500 bas actully May) each eguvalent to one m teen spent lis toxable income from other sources was Tk, 300,000 during the yer. Is investments daring The year were: purchase of @ private limited company’s share Tk. 101000; purchase of registered partnership frm’ share Tk. 8,000; payment of his life remiun Tk, 12,000 (policy value Tk 100,000); purchase of booksand magazine insurance pr '500 per month; donation to Lab Aid “Te. 3,000, contribution fo 8 superannuation fund TK. Hospital Tk. 15,000(Compute table income and tax Fabilig]of Mr, Jubair Anwar fr the yea, assuring that Gre asset worth TK. 35 errs atthe end oF the year and is employer ected Tk. 18,000 TDS fiom his salary. AGtionS [s+5#5] ‘What arth conditions o consider ay income under he head of Income from Interest on ‘Securities? Give some examples of interest income which are not considered as interest icone fom utes b aghin te lonal econ wir thhad icone fom Business Projeson HG ee 6} Frm te istration gen slo, compte e come chargeable under the ead Ines on Seles fo Mc Ani fr th caret one Year on next sve sess Te. 1200. vahe of 15% tate goverment secresT., 30000 Tk. 850 a5 inset on 1% debe; and inet n ano ep bond TK. TD. Te Bank as hare T3042 fo colecing sve ines nnn, Re bs ken bak nT 109000 to purchase ational 10% approved cumpany debenture on January I of ke income ve er[s+19) rt he hn op on et eon Ta Oa on the year ended on June 30, 2021, rted Tk. 45,00,000 net profit fort forthe year was Tk 80,00,000. XYZ follows the mercantile re accountng statements as per latest IFRS as adopted by the serutiny of the Statement of identified that may have tax b) XVZ Traders has repo Disclosed business tumover sytem of accounting and prepa Insitute of Chartered Accountants of Bangladesh. On Comprehensive Income, the following and credit items are i implications Debit Items i. Cash salaries paid to 4 employees whose monthly amount of salary is Tk. 21,000 each ii, Salaries of Tk. 380,000 paid without TDS though TDS was applicable. ii, Tk. 520,000 paid to Mridul Brothers for purchase of raw material other than bank transfer. iv, Overseas travelling expenses recorded for the year Tk. 450,000. Annual rent paid Tk. 12,00,000 in cash vi, Total promotional expenses incurred during the year, Tk. 6,50,000, given ta disaled employee, TK.28, 00,000, wi. Amount of annual pergvisi vii. Head Office Expenses paid during the year, Tk. 5, 00,000, jx Accounting depreciation charged Tk. 400,000, whereas tax depreciation is Tk 350,000. x. Entertainment expense charged, Tk. 150,000, xi, An employee with Tk. 800,000 annual basic salary enjoyed foreign travel facility for recreational purpose during the year. His total expense forthe tour was reported as Tk. zs,0 ‘which was reimbursed on his reir. He hasn't enjoyed the same facility jn year conte Deby nmai Saba ‘Written down value of the asset at the time of sale was Tk. 4.50 lac. , i. Tk. 1,50,000 dividend received dur Pane ved during the year from investment in shares in publicly ii, Rai received as interest on ned deposit fiom scheduled banks seul taxable income from Business or Profesion for XYZ traderssurance, DU Department of Banking and Insurance, BBA 26° Batch 3° Year 2" Semester-2023 First Midterm Examination 'B.307: Security Analysis and Portfolio Management Marks: 15 Duration: | HOM auction: Answer ay FIVE questions, Each question cates 3 marks 1 ove ois tone (Pat 0 ems) Sha Gy Se nte Make ese T4000 19 sas of 86 Cot big of stp 308 vue ‘During the year, Cintax paid dividends of Tk 5 per share, At the end of the i ich was due to the price change and how much was due to the reece te mck te pc CM LL List the types of lifecycle invesment goals. Explain the steps of portfolio management process Labiba has a margin account and deposits Tk $0,000 into it, Assume the prevailing ‘margin requirement 40 percent interest and commissions are ignored, and the Sun Corporation is sling at Tk 35 pet share, How many shares can Labiba purchase using the maximum allowable margin? If the maintenance margin is 30 percent, to what price can Sun Corporation fl befor Labiba will reeive a margin call? Lowe is security market index? What major factors must be considered when constructing markt index? List he uses of security market ndeves. J Wes ofS Tvl Ci sling fr Te 28a share, You pat in int by oder aK 24 fo one mont, Dug the month the stock price delies t9 Tk 2, then jumps toTk:36. lrg commision, what would have been your rate of return on his investment? What would be your rate of return if you hed put in a market order? What if your lit buy onder was at Tk. 182 7. Define ecient capital market Describe the three forms of market ef ciency.University of Dhak nd insane pment o Ba secret yee eee 223 naam aa pamtnenment Aas and Foti saan bums Ss =A Marks: 1.75%4=7 Anowerany FOUR Questo. pled 1. Whatis the market pti? What role does it play inthe investment Prose syechl? tthe CAPM model What eth s ‘Sib asmodeso elt nade? AL bein ee sh. iting tween fe cash low the fe a re cash ow out (CFE) model 4. Whats gow stk? Wht our lactrsinpct operating margins forthe overall fa and differences between the CML and (FCFF) model and make? ‘Whatare bond ratings? Distinguish between investment grade bonds and high-yield (unk) bonds ection Answer any FOUR Questions Marks: 2468 i Given wo assets with he flowing features: #(R)=0.12, 9, AR) =0.16, 9; (Cleat the expected return ofthe minimum variance portfolio if 7.» 35, 11 7 Assume that you expect the economy's ato inflation tobe 3 percent, giving an RFR of 6 percent and a market return of 12 percent Draw the SML under these assumptions. ‘Acompany as n ROE of 16 percent a growih ate of percent, anda payout ratio of 75 Percent. The company also asa cost of equity of 13 percent. Whats the trailing price book multiple? for Curent, the dividend payout ratio (D/ forthe aggregate market is 5 percent, the requiedretune 9 percent and theexpecte growl at for clvidend is pecent Compote the curent earnings multiplies, 184 10. Bonds of Everest PLC with apr valu of Tk 1,00 for Tk 960, mature in five years, Pk somlannually, Calculate the horizon yield Weslo ond wcenvestinent rate of 6 percent he bonds with two years remaining will sell and havea 7 percent annual coupon rate lin ‘over the period. At the end of they toyield 85 percent {or an investor witha thee-yea "Enjoy Your Learning***University of Dhaka Deparment of Banking and insurance BBA 26" Bach 3" Year 2° Semester Final Examination Course B-307: Security Analysis and Portfolio Management Marks: 60 (nse any four questions) Leys nes ey siteetnprat? Wha noon een 5 Deana ance pase earwag inerere aaere al dn 0 sas ofChoe Hone Farm wh tenga 5 See pia al ie as ree ae aoe ee a ae paar tSiss Wiley one te Se eaeea ea paar eee Ane tee Oa Doe Gnas a ts aslo oe panne ae see Ste peut eon mney are. Wit our rate of return on the investment? fF Mosse vente loving infration reggie ora sample ac, 5 ‘Sock —NmberofShaes Pee (T)__ Pre CT) a 10,000 © 0 5 10,00000 2» 38 c 30.0000 i. as Consiuet a prceighted index Tor these three wocks, and compute the perceniage change inthe index forhe period from T 10 T+. ye ii. Construct a valueoneighted index for these thee stocks, and compute the preentage change inthe index forthe period from T to T+1, @e"% i, Brey discus the ference in the results Fr the hwo indexes. 2a) Discuss the advantages ofthe singleindex model over the Markowitz model in 5 terms of numbers of varibl estimates required and in terms of undetstanding risk ‘ehationsips, | 1) Your client, Richard Smit, holds an optimal complete portfolio that consist of 5 folio that consists of 2 5 orflio of risky assets (P) and TBs. The information below refers to these ca E(R) Sud Deviant? ae Tala 360% oporin of Cont PorfoinP 10% opr of Cones onto Bis Composition of P: oe soa 000% 2.0% 5st / ToL00% ay port and fi, Whats the standard devia Fife assets) perio?yt he propotions of seks Ay Band Cy reese in Smits i, What ae the proportion comple porto? ay Exin the five tances feos ta influence dhe ssh My ne may eds es? Wha i the Sadnge 1 HH reson oF = $ ate te. face value is 9 ON seins en isd 10 yw wes ote, Te ee va is $ Ye dc aes 1 and he Bond makes semana copa ‘eval e matron th bond is 3%, Cale th bond's ash fw and pie it fhe nds premio bond or dicount bong? , i SEIN rere ton (i mont fom now iin six months the il roma onthe bond eq 133? ad. Whats ete one bond cnr te sx mond Showers te seu inp ta ithe yell dd not shane? «Asan ety analy, you tae developed the following run foreants and risk $ Soames ro dient nck mt funds (Fund Tand Fund U Ferecaed Ren CAPM Bet Fund 30% 12 fund 00 a0 i. Wie ieee ie 69 persed the expected markt Fk premium is 6 pee, clevle the expected rin foreach mutual fd scoring to the Capa Ut th eninatd ext res fom Pat (2) slong with our own return feces; demons in plot wheter Fund T and Fund U ars curently red to al dtl onthe ssrty mare ne (ML), above the SMI, of Fel te SL 1 According to you ana, are Funds T and U overvalued undervalued, or trope vated? tis? (You do NOT need to As esse teenie fecah ow othe fey FCFF moll and te § fee eh Not iy od! (FCF? How we he Ucn ts ile? Stel te FCFE mead th FCFF model eu inthe sae vale? Wht ssn lal isthe {yp Yovare ang bi Te carey as ast of $300 pers. Fine ears fon now hat tte nlf en you tp te sca Yr she ke $450 Ate Yer. yo ges ia hae pow alo pecca ere fe The uk an RON ef 1 pet el wo ROE ES eh oY bahaezetcny sil pot at a ers ed Ere lings Li as acre iene 2 se, he ong ae the expected annual growth rates for dividends ‘Slowingars $ ied Growth Rate a ion i vot (be expan’ tf epi it tan porary Neji value ofthis stock. » ei Yau, wt ae he four eaegies of ducal Jie equi ete of emf he percent. Calculate the nh sa 5» 9 economic changes haan analyst should review? Explain, ‘Asan analyst for PNC Capital, you ae forecasting the met PIE aio using he dividend discount model, Beease the economy has been expanding fr 95 Yavexped he detent awl is lowe 0 peta or teem goverment bond rates wil ist percent Bezause investors ae becoming less ribk averse, the equity risk premium will decine to 3 percent. Asa rst investors will equite a 10 percent return, andthe return on equity wll be 12 percent i. Whats the expected growth ate? ‘What is your expectation ofthe mae PFE ratio? ‘What wl be he value forthe mae indexif the expectation fr earings per share of 113? You ae given the fllowing information about two computer sofware fms and the &P 500 Index PIE ratio. 30 7 18 Expected annual growth ate 018 01s rH) ool 0.025 0.02 Dividend yield _ i, Compute the growth duration of each company sock relative tothe § & P30, ii, Compute the growth duration of Company A relative to Company B. i, Given these growth durations, what determines your investment decision? Qyr Bonds of NUZ Corporation witha par value of $1,000 sell for $960, mature in five Qo yeus, and havea 7 percent annual coupe rate pid semiannually i, Caleulte the yield to maturity (YTM) ofthe bond ‘Also calculate the horizon yield ot realized return) for an investor with a thre. ¥ year holding period and a reinvestment ate of 6 percent over the period. At he ‘end of tree yeas, the 7 percent coupon bonds with two years remaining will sellto yield percent acute the Macaulay duration ofan 8 percent, $1,000 par bond that mature three years ifthe bond's YTM is 10 percent and inerest is paid semiannually i, Caleulat this bond's modified dation, ii. Assuming the bond's YTM goes from 10 percent 1 9.5 percent, calulate an estimate ofthe price chang, Consider the following historical perfomance data for two different portfolios, the S&P 500, andthe 90-day bil: lovesinent Vise _Avenge ateofretum Sandi Deviation Bea Fund 26.40% 057% 13510751 Fund? Bam 1420% 0905 0713 SePsw 137% 1335 30-day Til 620% 0.50% 1 Calelate the Fans overall perfomance measure for Bath Finds li, Whats the return isk fr both funds? cain cameur te meus of seni, dneitetin and net 'w Eapin the meaning of th net selectivity measure and bow it helps you ral investor performance, Which fund had the best performance? 5Department of Banking and Insuruace University of Dhaka BBA Program 1 Midterm Examination 8.08: International Basnes and Broking Duration: Hour __ Answer any questions from the following arks: 15 FF What do you mean by asymmitric infomation’? How asymmetric information creates ‘petits! Eanes ‘at we te psi tos Of mat Ipc? Ce yu ree mate inp wid tert nae par cxseta J Wiping bone ere sagt py Seems Mayen mem y ee ne dienpedicmeattnaettees wate egestas een 4 Ho sts have managed to soe 20 wel in iemaonl and divert ean ‘base? What do you think? = mom, ? What are ‘he possible other violations in nal business environment? Explain, conch a he Univesity of Oregon, Bill Bowerzan Bi) 6 198. 737, suaay wees ee the Univesity of Oregon anit as ere that he met Bill wh was the ulticenach, Pilip nd Bll eid the need fora fw cost but good gultyranng shoe. A that time ieading ack shat wes being podiced by European companies, These shoes wee made ofthe, ad very tu esbinig, nd sed ste pikes for action. Philip ant Bill tated o design shoes ht ‘yer igh beter padded an esd walle ie pate in ther aber soles. These models Sint er tik Commerc sos LNG MRE POTS aE Toby Hs MBA. Str Univesity ed marketing esearch diseraonon he US shoe mancfactrng indus. He ops in bis dseration tat low cos hgh quay runing shoes could be imported om ‘ian cous Hk open, where aor was cheaper, and sold in markt ike the US, Philip was confieat that espe shoe tht were of good quality would be highly secessi inthe US ‘ket coud ed the dination of Geman companies inthe nds. Philip had always thought China was a market which held huge potential for Nik. In the 1970s, ‘when Nike started a substiay in Tai ants gen Nis orignal same “Bie Ritbon Sle sae bsii in Tavn He's orignal mane “Bue Ri Sou This as Besse Pip vas ot eon sing he mae Nie Ta ine sorte caytivan 0 be resend province. Nike sted manufacturing in China ding the ina in 1980, when the country was ‘emerging out_of the Cultural eon Adin, Ness wee USS 1 lon md te eeay Seu Re Athans, Ci dot jet beone ie mansctnng ics ee dans ninth tet proving mas ihe word Pl wo atDepartment of Bankiog and Insurance University of Dhaka [BBA 26" Batch 3 Year 2” Semester 2 Midterm Examination Course: (8-308) International Business and banking Duration: | Hour Full Marks: ‘After carefully studying the case answer the questions followed, In September 2015, US-based Nike, Inc. the world’s leading designe, istiutor of athletic f apparel, equipment, and accessories, announced that the sales of its footwear in Greater China had increased by 36% and that of its apparel by 22% during the quarter ending, August 2015. The news sent Nike's stock surging by 9%, Orders scheduled for delivery between September 2015 and January 2016 grew by 30% in China. Nike projected that iis Greater China business would grow at an average of 15% a year 10 achieve sales of USS 6.5 bilion by 2020 while its global sles would reach USS 50 billion. Experts said that with the Chinese government mandating sports as a growth category, Nike was all set to prow further in the market. The news of Nike performing well ina county that was undergoing macroeconomic changes and where several otber companies were reporting declining revenues cane as a surprise to the industry expens. Nike was founded by a track athlete, Philip Knight (Philip), and a track coach atthe University of Oregon, Bill Bowerman (Bil) ia 4958. In 1957, Philip was studying at the University of Oregon and it was ere that he met Bll who as the athletics coach Pilipand Bil ealized the need fora low cost but good quality running shoe, At that time, leading tack, shoes were being produced by European companies. These shoes were made of leather, had very tad eusioning, and used steel spikes for traction. Philip and Bill sated to design shoes that ‘ere aber, beter padded, and featured wale ike pater in thee rubber soles. These models didn't see muck commercial success. Later, when Philip was doing his MBA at Stanford University, he di a marketing esearch dissertation on the US shoe manufacturing industry, He posed in his disertaton tha low cos, high quatyaunning shoes could be imported from ‘Asia counties ike Japan, where abo as cheaper and sald in markets lik the US. Philip was confident that cheaper shoes that vere of good quality would be highly successful in the US sme and could end the domination of German companies in the industry. Philip bad always thought China was market which held huge potential for Nike. In the 1970s, when Nike started ¢ subsidiary in Taiwan, it was given Nike's original name “Blue Ribbon Spas Ths was Because Filip wat not Keen on wsing the name Nike in Taiwan, as Cina Considered Taiwan tobe a renegade ovine, Nike started manuactrng in China during the j2r hillp visited Chind in 1980, when the county was emerging out of the Cultural etait At tnt time, Nike's sas er USS 150 ailion and the company was al sto go mao X thst time, Chins tad et yet become the manufacturing hu forthe world and was Sos wo Rsoning the fastest growing market in the word Philip, howeves, el thatpon 7 ie wit is nea en manpower: He wae be Chia oil Be abe to pode Wt Nie wate state tee nets cs iia 3 srvvingsowy toward economic liberalization. Deng Xiaoping, who suceeded aoeryong nas loking a doubling Chia’s GDP by the end of the 1980s. Nike's consumer ete in Chin started inthe 98s [n 198, it peed a small marketing ofc inthe county a ges se make psec ek inthe marl by sponsoring sve pos ‘alated evens, including professional leagues. Nike launched professional sporting leagues, and ‘vas instrumenal in building the American ‘steetball’ culture in China, a instrumental in building the American “stestball-cultre China In 2000, top officals of Nike China met to deide on their strategy forthe Olympic Games of 2008, At that point, Beijing was competing with other cities - Toronto, Paris, Istanbul, and (Osaka -to host the Games. Bavier, Beijing ad Jost out to Sydney in its bid to host the 2000 Gams, andthe Chinese government was determined fo seceed this time around, This required the Intemational Olympic Committee to select a host city. Each member of the IOC had one ‘ote. The members voted fo the cites and several rounds were conducted until one city received majority ofthe votes (The city that received minimum votes in each round were eliminated). ‘fier the Olympic Games of 2008, there was a growing demand for athletic gear and athletic footwear Seveal brands invested heavily anticipating high sales, but the demand was short “ed and seveaT companies wee Torced ease down ther Sore Tn 2013, Nike adopted the “Reet strategy in China in order to achieve profitable and sustainable growth and reposition the Ta the matlet Under this siategy, Nike applied THe insights Wad” Gained fom SD slrategy it had used in the North American market in the Chinese market. ‘This was a part of Nike's plan to translate its key strategies into locally relevant executions Exper sad Nike had managed totum it fortunes around by repositioning itself as a high-end ‘rand targeting the upper midilé class, instead of a mass market brand. They said with the changes in the Chinese economy, those companies that catered to the mass market were struggling, whereas high-end products were gaining ground by finding acceptance among the © Wha did actually motivate Philip Kaigh (hi y lip) to establish Nike, one ofthe pioneering MNEs on the globe? What was his views regarding oriental expansion of his company? Sate theinatve of Nike to make tec prduts popular in China ‘Why Nike observed slowing ales growth in China? 9 Caught be thee possible stteis to regain growth inthe oriental markets ikey / University of Dhaka > Dept of Barking a nies BBA26" Buch 3" Vear2" Sse Fil Examiation ‘3.30: tematonl Busines and Banking Deration: 3 Hues Question 1 poe 1. Wty do you think curences fcousis wit high ination tes ed tohave forward dies? Do yourhink tat globalization shreat rn opportunity tthe ration! sovereign ofa eauney? « Yougoto aban and ae given hee gots: + Yousan yt eo for 14 esos. The Bak wil pay you 3 pesos for neue, + You can buy 2 US dol fo 09 eu. Th bank wil ay you 0.8 euro fr 2 US doi. + Youcan ty 2 US dol fo 10 peso. The bank wll pay you 9 pesos fo 2 US ol, You ave 1,000, Can you use angular arbirage to generate roi? Is, explain th creo the ranecons that you ‘wld eae ed the profit that you woud ear. you cana ears a rt rom triangular abirge, explin wy. pwnd Isis) “hare an ongoing debit between Bonglfech and the USA regnding whether te Bangladeshi Taka (BOT) vale ‘shoul be eae. The cost of leborin Bangles is eel lover hn that ie be USA. Would he Bangladesh se ef ade withthe USA Be iid ithe BOT wa rae? Oberon tere te cet tl fac. (Fwy comeanis ease in international business activities? How does outsourcing affect the rade volume ofa country? come ses) Po ik at he mye: of alin Ee sod anh meron matt ple compen and itrdependence? . (Edy tik bat Misery Indes bet economy analyzing ol hat he alysis of into Sd unerploymeat sf acounn? rompare the sates of economic perfermance ofthe Bangladeshi and the Japanese people in terms of the Purchasing Poe Pai, urnton {stsrs) A. Hw és te conomi inteatin cet or diet ding pater of country? How will he association of ‘Bale with he BRICS ate te end fading between Bangladesh andthe Europes Uson? 1 ily seth mietones of esblshnen of the Bupean Union. 1 Compete country Suing posite for Bangle fom the ltrmatinal Monetary Fund and The Asian Infact Bank pple) col, ys SEB eossrcresnsuysneoneepgsnnivey FOF Sather eae mint pont open canta eS ot on erties — : se5) Mage minions oii, ean how you can asses he major eeanamie vibes to measure the lee otperomsnes poten fom 5 Eaplaintow he eary of cre Par sa hola aprsch wo examining ete relatnships aod itacons te wins component of abuse, “ & Barishow ving, mre and more coues have move ard eater economie feedom @ ctanne owen eft uliben oFUniversity of Dhaka Department of Banking and Insurance BBA 26" Batch 3" Year 2" Semester- Midterm test I ‘Course: B-309 Auditing and Financial Reporting Time: i Hour “Answer Al the questions Marks: $x 3=15 AL Went the major causes of information risk and identify the three main ways information risk can be reduced, What are the advantages and disadvantages of each? What is meant by the term ‘Quality Control as it relates to CPA firms? Explain the difference between independence in appesrdnce and in fact. AC Assume that you are the audit partner on the engagement of Tesco Ine, Approximately 25% of the audit of Tesco Inc., was performed by a different CPA firm. You have reviewed their audit files and believe that they did an excellent job on their portion ofthe audit. Nevertheless, you are unwilling to For the given situation, identify which of the conditions requiring a modification of or a deviation from an unqualified standard report is applicable, State the level of materiality and recommend the appropriate audit report for this client. — EE voli toe Ag Le minndy AUniversity of Dhaka Department of Banking and Insurance BBA 26" Batch 3" Year 2™ go; Midterm test 2 Course: B-309 Auditing and Financial Reporting Time: | Hour Total Marks; 15 Answer All the questions Marks: 5 x3 = 15 Distinguish between the existence and completeness balance-related audit objectives, Discuss the effect on the financial statements of a violation of each in the ‘audit of accounts receivables’. i When are analytical procedures required during an audit? Explain why auditors use analytical procedures extensively in all parts of the audit. jlanhyy tS . Asda Ltd. isa medium-sized manufacturer and wholesaler. All of is sales are made on credit. Asta Ltd. has the following policies: 7 ~ AF Members of staff who are related are not allowed to work in the same team (ie, accounts receivable, accounts payable, payroll) within the accounting department. 8¥Cash receipts should be dealt with by two staff with specific responsibility. | lonthly customer statements should be sent out before the 4" day of the next month afier being reviewed by a responsible supervisor. Requirement: State the objective(s) of each of the policy in the prevention of fraud. Also, suggest an additional policy which strengthens the existing control environment, ton cash collection., _— vate De ‘Y ene Big nd Ts ‘BBA 26°Batch 3" Year 2% Semester Final Examination Course B-308: Auditing and Financial Reporting Full Marks: ‘Time: 3 Hours a bears “Answer any four questions [Marks 4x15 = 60) fa) What is of sy the aulitor about the client's business during a audit oftheir panei sens? Explain how this knowledge may be wseful in performing other assurance or eonsulting services forthe cient nm b) Distinguth among the following three factors impacting a loan interest rat: ike (8) interest rate, business risk, and information risk. Which one(s) does the auditor reduce by siping an audi? 2) List the thee conditions that reqpire a departure from an unqualified opinion and give one specifi earipl@of each of those conditions Spassune tata CPA has audied he nancial satsmens of a manufacturing company forthe ‘past 5 years. During this period, the 0p ed)by the client as to the observation {fhe mn physcal inventory BEIT CPA considered the iavenfor tobe mae su sot ble oa ey or ST racers peas UTES ee) te ungalied piion om th nea teres in each ofthe five years. The CPA was lowed to observe physical invents forthe curent year ended December 31, 202, tecase the cin’ baer woud IDES eee te-antrepor\In the interest of conzmy, the lent requested the CPA not extend his aut procedures to the inventory a5 of ana 1, 202 For the given stato, ify wich of the condions rau on of or 8 deviation fom an ungsied sand repo is applicable. Sats the level of materiality and recommend the appropriate audit report for this client, a oe 3. a) Why is independence so essa for auditors? Ey i essa faults? Expin the provisions of Sarbanes-Osle ‘Act and SEC for addressing autitr’s independence, = * (10) Me Sn i fen in he anil reporting department of Technol Ineo vty ell oon, Span as aed repre see orl ens ea ern ‘elated to transactions that have not yet occurred, The entries cece il eee tat he company receny povided fo the bk in Nea cai tnt do ef Sue wheter i vino te ‘existing rule. ict explaining the nature of violation and rationale for the (5 Page fof4 Ae RAC 1 a) iden Aetermine te peransveness of evidence. How ae these factors reltedo audit procedues, 8) At be competion of every audi, Roger Morris, CPA, calculate a large numberof aioe and trends for comparison with industry everages and prior-year caleulatons. He believes the calTHions ae Work Te TVET sl Cot of doing them because they provide him with ‘an excellent overview of the client's operations. If the ratios are out of line, Mortis discusses the reasons withthe cient ani offen makes suggestions on how to bring the ratio back inline in the fre. In some cass, these disrssions with management have been the basis for management consulting engagements. Discuss the major strengths and shortcomings in Morris's use of 4) What constitutes sigifcant isk? Discass the components of Ault Risk Model, 1b) Mr Frank, a CPA, is considering the ‘ollowing factors in assessing the audit risk at the financial satement in planning the audit of AH corporation's statements forthe year ended Jane 3, 2023. For each ofthe independent fctrs listed below, indicate Whether and how the factors would key tohave effect on itis efecto 2 All's Board of Directors is contlled by Me Phil, the majoity shareholder, who also acts asthe Chie Executive Oger 3° WDM [AIPs bank has oan officer who meets regularly with AH's CEO and controller to ‘monitor AH’s financial performan:e 4° AY iii During lune 2023, AH sign a contrast to lease equipment from an entity owned tb DMs parte The rneation sont discloced im AHS notes to its June 2023 \ financial statements poy A 4) Lis he wansetonslat suit obec nes fr the verification of cash receipts. Eo each objective, state one internal control thi: the client can use to reduce the likelihood of missatemeit pit an att cet dos oot have prevumbered checks, what state ve presumbered checks, what type of mi a ater chance of occurring? Justify. ° = oe ° mee Espn the relationship among the payrl, personel cycle and inventory valuation. ample sie, items to select and timing? el fio and trend analysis. (uo) mn Mh Eo eaa eee ee eee al a = , PX e-em (6) ) 6)y ofbiska pce of Bang gre, ie DH Denar a2 ch J yeu 2 Semester Pgs ram Examination = 22 i: onmtave a Tae Mast: (1515 ee ge a amar Tro By Tong TCS Aston No. Define linear programming, Why is ib eA ean for mayor ina smal tv suns csc ben fr be LP ple? ‘atte 3000 fr tne ae in e i a oil ai an television, Ech a dae eng ee 00 pe, Eh elon“ xs $50 adres en a oy Be aetna, beanie nate wl The ees spe atv 1a hype a ee I esta mute aa potas Ge ube of evn a se ee Sac peste How many pepe sak? Question Ne. 1 istinguish between balanced wd unbalanced anspotation problem. 1 The tre ood banks in Franiin County ae coordinated through a central oie that fciitates ood detirery to four hospitals inthe region. Gives are the biweekly munber of eontsiners svaeble at each bak and the beck number of container of blod need at each hospital “ry below: 325 pes hour for grading popes, Each must be employed atleast oie fee jod Bank | Supply | Hospital| Demand Bank 30 | Hospialt | 90 Beak | Hospi? | 70 Bank T20__| Hospials | 40 Hospital [30 te 13 ‘The costo sip a standard container of blood frm each bank o each hospital is shown in he table Hospital {| Hospital 2 | Hospital| Hospital Baa] | 9 Ps sis Bank? | 12 7 3 ' Banks) 1a © é 7 How many shipments shouldbe made Vweely from etch blood bs ‘ch blsed tank to each hospital s0 shipment costs are minimized? Whit isthe total cost? ail Question No.3 Ata univers, Professor Symons wis to. iy, Professor Symons wits to employ two people, J and Mary, to grade papers for his clases fot is a post graduate student and ean grade 2 + si it and can grads 20 papers per hour, Jc 5 bow: cane Sse ‘x eating ppers, May is «postdoctoral associate and can grade 30 papers per hour, May earns week to justify their ployment If Prof. Symons ta at leat 110 papers tobe red each wee, bow masy hows eek, bow er week shoud be employ each person o mininize he sot? Dbuechncs, Soar eR —_ wer - Cotas Dox t80y> (19 yy MYDDDepartent of Banking ad agree, Univesity of Dia ‘BEA 20 Brea Sh year2™ Serer, "7 Mid er Fama = 2025 ‘B30: Quaaive Aaj Tine 1 Hoot Maks 752715, Taser any Tr abe flowing queaione Compre nd const inplexapotch wth Ghia proach in solving Linear ogreing problem, [fri advise ha eomended two pote mul fds fr levee: Fund A and Pind B. The ‘Rom tt willbe achieved by echo hese Gependson wheter the casey goo, i, poor. A pat tbl a bee onset ist hi sitatin: Sarat tmesmet__| “Godoy [Fie tssony Par eso loo Ea ‘ia ‘nom ta 0 et i om $ 2 Pasay —[ a a |, Wc mal nd welded edn pint pening ‘Mico te muna nd would be weed bed on te minima rept rein. Gi bend sigetesiirm yegt Fae eects om eigen pole. Why i signet ble ed ge Tht nie er ine ptt ee o. hes see con, png pee swam ef propane dela ew vin of tern The os ben ie ine set pepamme beside | Frere set scien nme af a cryin ach a whi shown a rower [WP Ye z ew 0 iio [e335 | c ios—[ 908 — a ‘Se ipha DSA OTNTETR gy stn. so Coming ne Kat Wah Anois rh pid erry aes een illo Month Income ($1,008) 7a i Tic 3 el 4 i e fer a Ase tht he intial Ree or Feb OS |. Use esponeatilsmoching forest ly it some with e-0.1 & Devo frets pao Macho aly wig smothing constant of D3, i. Which smoothing consan: provides beter en? Us erent? Use Mean Absolute Deva ty afte snot cons pve isl el ny een MAD) proach. DesYroviaew ey 7 pc aah ons an semeres amonogh Dalek ‘Total Mar (Nar: 415 601 high venenatis plan, Desrbs he apanhY5 Ope tices inne DED vee arie sean &) With mone Pics Conny is ese a9 exusin “s x Te re ef ne epee espa. Upon analig the slspenon st reine sity est given to them, he conan asigned «rating 10 each aah ofthe istics. The efficiency ofthe salespeons i a erence in combination with a pesoo salesperson fr the 0) follows (10) Dat i z 3 a 20 30 By @- 30 0 5 o 100 30 io ” S @ 5 7 “The company want to determine which atsgneats produce the maximum overall efficiency. Use the Hungatian meted to decide the optimum assignment aswell asthe total amount of efciency obtained cya Bos, © tohn opin ston mt ea esl alta i fase sein may not bean pin oson” Explain o {b) Solve the following LP model: (a0) Minimise 2=24%, 428% Soc we sx wg XtX 2300 ‘sam \ Po ; ve 0 tien re ee ae ten esa Foe | Pat | ciratee | cueage me a} ae} a me LO Fae |}see ese apps a 120 ans fom Ren 20 fu Derr an 60 om Pihegh: hoy 3 of Ho avis Can sad of 150 ns an Chia ba dean ee et fami sped fom ea nate oah crest iin? Waste coe? swe ay 4 Meter A CEO ANZ Bk Li ole nee son pe er ‘from 2013 to 2022. The data are given below: 00 Tarynn iy NCA BOTT as Tar om mi 23 Bir 2 zat 205 ani a m5 2605 a0 3a » [ais 2 amt 8 Fa 2880 oH Ber (9) “Compt the itocorlaon for tne Tag. Tet to decrine whether Te aacorelasonco- eflcentis significantly diferent rom zero at level of signiiance, Compute the auocoreition for time lag 2, Test to deternine whether the autocoreaon co cients significantly fre fom zero at 5% level of sinitcane, Form your answer to question (i) and (i), comment wheter the time seis is stationary onan stalionty, o) aio 5. (0) What is Mean Percentage Eror and why is ic important inthe selection and use of forecasting models? ® (Was te avenge wnt weigted moving ore over snl moving meroge fase teh? o (© Contig income Kate Was soins ass ow: 4) z $ 31 z 36 5 8 5 ‘Becangny rf siya gy tat income in er woul be $4200 Regie (9 ing exponent smoting tha weight of 0.20, deeap fees fryers? Wrogh © Attia sings weight of 0.0 certo ea tyes neoh 6 Po i) Which smoothing constant gives the more accurate ferecast? 0 benches and picnic tables, for use in yrds and anda supply of redwood for usin the svaiaBTe under a unioninking and Insurance “Reed &y Naki) sity of Bh ne BBA Program Yor ay Bokh 1 Midterm Examination B-308: International Business and Banking Duration: 1 Hour Ansiver any Aquestions from the following «AC Wiy nations engage in international business? “Interrationalizaion is a yradual process do you gree the statement? Why of why n01? ‘According to the 5 stages of growth model of Rostow, to you, what is the current state of economic growth of Bangladesh? lusty your answer. Explain how the existence of asymmetric information in a market creates business opportunities for others. +A-How sports have managed to score so well in international and diversified customer base? What do you think? 5. How the Association of Tennis Professionals (ATP) manage their business model? Do ‘you support the process? Why or why not?university of Dhaka Department of Banking and Insurance MRA Program 8-309: Auditing and Financial Reporting First Midterm Exam Time:50 minutes Briefly answer ALL of the following questions: Total marks: 15 4. What do you mean by attestation service? Explain different types of attestation service with example. 2. Explain the causes of information risk. 3. Make alist of factors that shapes the structure of the CPA firms, “rn 4, How the profession and the society encourage CPAs to conduct themselves at a high level. 5. Define the following terms: scope paragraph, disclaimer opinion, 6. Whatis scope limitation? Explain with example. End of Exam Vie (Marks 2.5) (Marks 2.5) (Marks 2.5) (Marks 2.5) (Marks 2.5) (Marks 2.5)Deparieent of Banking and surance BA 25 Batch} Year 2 Sensex 2" Midterm Examination couse: 8.306 Personal and Corporate Taxation uration; 60 Minutes Total Meck: 15 ons from the follow (93415) thee 1 ou Anaver _ fib Lio! Chonda gvernen of woking Bngadeshsesretia. He wed to ot his benefits according to the govt. ofie over sles and oes, 2015, His slaies a andor beneis inthe Jue 30, 2022 were (Monthy) “Monthly basic slary- Tk. 35,500 Medical allowances-Tk. 760 Festival Bonus- Tk. 71,000 | Bengali New Year allowance. Tk. 7,100 | He used to lve in got, hous, He conbued Tk, 7000 in general provident find monthly. The sount of interest asrued in the provident fnd tl Jone 30,2022 was Tk, 38500, During the income he deposited Tk, 40 and Tk. $0 monthly ia vel find sed in group insurance respetively. Apr fom tht he has @ deposit pension scheme in private bank where he depts Tk, 300 monly, During the period he received Tk. 20000 by giving a lecture ina vt univeriy Coleus table income and tx ibility 2. Determine taxable income fr Mr. Dikan fom interest on scutes forthe current income [Yaw 207021), Dung the year be ivested Te 120000 in 8% tax-exempt govt. seus TESS, Tk LOQ00 in 10% ae povernent secu (TGS), and 200,00 in 15%. etre (phased on Januy Io he ineone yea). He france TK. 100000 by taking 8% ee Sebetres, Hs bank hs charged Tk. 230 as collection fer ofthese interest. the year he has received Tk, 40,000 fror "No bank charge is applicable. ogc ot ‘collie inerston 208.2083 fey og ferher3.Mt Jaman hs @house at Motakhali commercial area (C/A) wth an are of 4800 square fet, He et out this hous toa computer fic at ntl rent of T. $0,000, The muniepal value per ‘unre fet st Mobakhall C/A js Tk 12. Expenses tat were incurred during the year ices City corporation tax Tk. 15,000; repair expenses Tk. 190,000; fe insurance premium Tk 9,00 right gard salary Tk 7000; an instalation of eectely Tne Te 25,000, Dating the year Mi Zaman paid installment of twa io HBFC Tk. 67,500 (principal amount 64,000), According othe sgreement the overs bear tc water and gs bil ofthe teats which amounted to Tk. 20,000, for the year. Compute income from the house property for theincome year 2021-22. JS Explain in brief the procedures of calculating taxable income when a person's main income sources aticulture. What will happen if he involves in the cultivation of the Rubber tree? Pixs ‘he dutis and responsibilities thatthe house owmers and tenants must perform,Densriment of Banking 8 University of Deka BBA Program 2" Midterm Examination B-308: International Business and Banking Duration: 1 Nour Marks: 15 Answer any questions front the following jada fee jodie Teh + AC What do you mean by glotlization? What ave the indicators of globalization? 3 2) What is factor productivity? Why do you need to know about the factor productivity in intemational business environment? 4.3 Why do you think that the inequality of income distribution of different countries distort the internstional business decisions of transnational companies? Explain A Do you sipport the establishment of export Processing Zones? Why or why not? 5. What ave the policy implications of the studies of Porter in his ‘Porter Diamond” model of competitive advantage? §¢ Why price stability is so important? What are the problems of unstable price level in @ country?University of Dhaka Department of Banking and insurance BBA Program 2" Midterm xem. 8.300: Auditing and Financial Repotting nutes Total Marks: 15 Time: 55 Mi Instruction: Answer ALL of the following questi Question 1: What isthe speil need for ethical conduct in profession? & professionals, ‘Question 0 \Whatdo you mean ty principles of profesional conduct? Explain, v3" Question 0 Define the term balance related audit ebective. Gve examples of general balzncereltedaudtobetve, uation 04: towanyoudeunie te congested Bin Een 50" End of ramunig sant ues ef Dia > ach, yer Sees epetnent alien 202 aa: id Term Ba (310 Quant Anais Nhe (S215 ~ rs) ! Theis roany wishes tasign ech ofits fv el-extate salpersons 10 one of its Hive lessons 1 0 1 Midown Realy Co sie ilowe, Baz pe th demography of te fv ses and the rst performance of th Ee se gty asta lee propre pe ya, soe lio Salesperson [Bat] West [North [South , j ‘Adams aps | | piget cole i Benson po | |e Caruight w]e] es [3 i Dav ap | 8 t ler eps | 6 |e Determine o whic area cach of We ve Sed be nsgned soe fo maxing foal annual sles of vse Wit willbe the ot ss? Qustion No.2 aso) csironment for 1. Haw would you distinguish between a isk envicooment and an uncer decision ing purpose? 'b, Cal sd Becky have decide ait he pou of ttn =r provide word processing sevice to student Using system apron, Cal and Becky have identified sine in «fly expensive microcomputer system witha high-qulily| company thst would thee stale, Strategy laser ror In favorable market, ay shoud be be to obi a get profit of $10,00 Ifthe market is fv, hey cn oe S800 Sey? pues expensive system. With & favorable nate, they could geen of $6000 Wi anfeonble ake, ey would incr alos of 4000. ‘Thi Filing, Stay 3, noi. Coli basil a vik taker, wheres Bek Wes (© sid isk E._ What typeof dctonprocedce shuld Cal use? Wit would Ca'sdecisin be? | ii What ype of decision mater is Bey? Wt decison would Becky make? ‘H 1€Cal and Becky wer nde cis, wis pe of éaison approach shoul they use? i ‘What woul you esnartendi it were the ase? 5 i, What iste minima eget eiina? ‘ousion ing as ust The Ecce Corporation mansfactues two electical products: air coaditoners and large fs Thess psi fr ech sii inarbot ge sci nou f ing nd ling Sebi kes Sows ain no diy Exh nm ot hous Hes; During the nest production period, 240 hours of | ‘wiring time are aveilable and up HO hous of diling ine maybe SHE my edn ss xh enone eld its apie SS Each | toselte hiseoben, fia ore by Department of Banking and Insurance Nahid Hacy University of Dhak l sua s*baa"var ent Basis set ( DCM pay 106 Pra ad Corporate Tatton 26" Rate) i) Dosti: 3 Hous Total Marks: 60 este , } Answer any Four (4) Questions from the Follow fi OE enn he Fale oo te ale lat Tae, 1540) sity tes based on input fine She mers nd demerisof these cases '"b, Me Hasan Ahmed was the HR Manager of Axia Bangladesh Lid. On the fist month ofthe cunent set ice yx, aaa (S) 9 5,0 nt sea of #,00400-72.00, a fg B yey ntti on 26" Mah He bs signal frm the Axa Banglaesh Ld on 30" Apri ot 2” th ize yer and joined Granesnpae (GP) Ld on 1 June ofthe sre yea. Considering ihe fllovng infomation compute eabl inca tx Habiliy of Ms, Aled fore year” Income fom Aveta: He recived deunesslovane alawance @ 10% of BS, media llowaace T2600 per oom, etal bonus ech alent to one month's BS (recived in Seienter and Api exetinment allowance of. 100 yer moth, ete quater and fl ine x He contributed 10% of his BS 10 a recognized provident fund (RPF), He received compensation for the Oa tein of 2500 a gai of 19 Merci ccmute esa he p IRPF was Tk. 1,80,000. we ‘come fo GP: His bs T6000 per month with 40% hose teat alowaneand Tk, 5000 redial alors per mon Heis ao eile erve Te. 4000 conuyase llowane per ‘won He andhis employer both cnt 10% his BS to &RPF Other information Hs txabe income fom other sources was Tk. 2,0,000 for the year and total ‘Tax Douce at Sources (TDS) fa vasus sources of is income was Tk. 120,000. Moreover, be cin refund of Tk 1000 fr ational xin thelist year nee tobe adjusted with arent ya's tii. is nvestmens daring the yea nce purchase ofa lagtop TR. 1,1,000, | yment ot his if insurance prem Tk. 20,000 policy value Tk. 500000} and eontbution to DPS Tk. 3,00 per moth, 4 tat des an reps be pred by the Bosse nner ad teat conceing heiseane bank scouts a rita? Discuss - 4. Mi Atnmis te omer of fori ulin a Miu, Therese two as in each fore te bul Me. Aka ess with isfy noe fat fthe 2 foe andthe othe fa of fare ows asin: by ise awh ily depends on hi. Asoter fain her tantly bitoni, All oe fats were tf ese arse at monthly vat of See Rotil nT SAD dnt ema oe pr genes fT 10. ‘ancl hie of The Bouse is 960,000 He rcsved advance 00 du cs fi 00a Ee ps Ee He Yea HS Sar cee pel expenses Te,1 inrance premio Tk 1600; clk na rp and reve paid Tk. 200; morse Te 2 a ema et Fer ound oor TK, 30000, ion oat orem" 70,08 Daring ihe yar oe of the rato he a shu tpg! Go OAR, Me Alem ven fe ig ar a eave. Dess the se twat vacant Cr two mont ing ear Compal incae frm hous projrty forthe yet ao, ci snprton tx Tk: 22000, aly 4000; lee! ex \ sy seston No.3 tan Enis fiom comprising of two equal pines named Rajan Ab During the year ended sa dane 39,202, he puters besides thei shares inthe firm enjoyed income and substantial losses from ours given blow pct a anon opety Te 500 one acd iI om pip twtrenited to Bangladesh Tk 15,00; share of oss from an assciaton of persons (AOP) Tk. 15,000 and gi x pid Tk 25,000 ‘Aki: Speculation ss Tk 40,00; Profit on sale of at Tk. $0,000; Income fom betting Tk. 5,000 and ‘income tat ref T1000 The profit apd loss account ofthe firm forthe yea ended June 30, 2021, showed the lowing positon: Expenditure Tee Theone Taka ‘Siar ‘Grass Prof Wd | 205,000, Salt ‘000 _ | Share premium — | 10,000 Raja 15,000 ‘Akib 12,000 Oe contingencies 4000, Repais 7000 Doub do 4000, Income lx paid forthe astyear | 5,000 Legal Expenses 300 Commission to Raj 3000 Preaium onthe policies of paners | $000 Depreciation T1000 Net Profit Raju 40,000 000 ‘Akio 40,000 215.000 Incuded in repairs are tk 10,000 on account of cst af pare dpi @ 10% pa pr ‘taxation law; egal expenses ate inclusive of Tk. 2,000 x é tc f beng he fine imposed by Custom Authorities for tan sa inieeee nue Tk. 200 spe’ scnmision fr investment in shares an retin admisble excluding on Typewriter ix Tk, 8000, Calculate tenable in prey fad coop te Rea abe tehandsefpates ns nmeWe Saute"? Give sme example of interest income which ae not ennsierd ws nen en fiom securities | Explain the term ‘Bond Washing Transaction’ with example, How is cum-nterest different fm | exriaterest? Whit Investment secures are considered as a pat of investment allowance? | © From the information given below, fompute the income chargeable unde the head of Inreston | t t Mees Coe, ‘Securities for Mr. Tani forthe cuit income yer: interest on tax-exempt government secures EGS) Tk. 10,00; value of 5% wxsble govemmeat secures TGS) Th 30000: Tk. 9.300 interest on 1 debenres nd on zo ceapon band Te 1000, The ton lesing above nest nadine has tan 6h bank lan Te. ioe ‘ ve Spy eben on aay of nosy Apt fea 10% pestle seving T0000 and eceed T4000 ine oot dnend { | Pst & us} Compute tenable income an tax liabiliy of Me, amit Al, a 71-year-old farmer of Bho Disc, fromthe folowing particulars reed to the cont income year assuming that his aly souce of incomes agricul. Hisaconsare fom sl of pay 260 maunds @ Tk. 400 pe main sof ut 150 maunds @ Th, 640 yr mand sale of rab cops TK. 60000; income fom agricultural cooperative society which was ~ gai’ fo faming Tk. 2500, income fom lease of agricultural land Tk. 200000 income fom Burge Tk 22500; income from sl theta or meicinal plans Tk 30000; income fom lease at storehouse used for string cxops Tk. 20,000; income fiom sale of tobacco to BATC Tk. 2000; incon fom sl of sugarcane to Goverament Sugar mill Tk 35,000. Me Jamie Al bad a pump aachne which wis prchased fr Tk 4,000, To acquire an advance technology inthe ingation plat has od the pump machine fo? 4.00, Accumulated depreciation ofthe purp machine was Tk 00 at tein of disposal He aso ada weighing machine which vas purchased a Tk. 100 It tas become obsolte due to fre and the insurance company hs gives eonpenstion of Tk 8500, Atte tine of i, he writen dovn vale ofthe machine was T1300 and afer the fi eap alt was moult TK 1,00, He did mainin the Books of accounts propel, but expenses lime by i aces production costs Tk, 200,00; end revenue paid Tr. 8,00; intrest on las T2500 io pri a Tk 400; purchase of tzior TK. 10,0; mene oF spice 12.000 In atin, ding the year Me Jair expenses, which includes: fanily expenses T. 50,00; fe | | |Lil Question No. us Compute tx laity of Leuevo Corprabon a multinational comgany, doing busines in Bangladesh for ist 10 years (he company is subject pay tx @ 30%). The company filed retum of income for the sessment year 2021-2022 showing income of Tk. 4,60,00,000. Examination of the audted statenent of arcountsiled withthe ret of income revealed the following * Slay inctodes Tk. 840,00 pid to employees without charging TDS, Annual per by MD and CFO amounts Tk. 110,000 ‘The company sold a scientific appara for Tk. 6,00,000 which was allowed earlier as ‘expenditure ‘gains calelation of profit * Thecompany has trading ibility with one overseas company tothe tune of Tk, 1,80,000 which has been tally waved by the overseas company under special agreement. * Dating the year te company clined th folowing expenses: Head office expense (pid to group HQ, Hong Kong) Tk, 300,000; Managemeat expenses (nid to Thiland PQH) 190,000; fees for tecnica services 1650000; technical know-how fe 8,750, Royalty paid Tk. 13,0000, * Annual depreciaon charged to the account is Tk. 23,50000 but tax depreciation amount to Tk 21,0000. * Tre company recovered Tk. [,20000 fom bad debt that was written off eater and allowed as deduction, Te, 15,000 has been donated to a non- recognized school ‘A fine of Tk 80,00 paid for violation of customs law charged to profit and los account. (es enjoyed £ 3 = z 3 2 g i 2 & te writen down valu was Tk:8,25,00. Tis as not been elected inthe accounts, TE 101 in respect of tavelling expensesis not supported by egal vouchers, eval and operating expense included ik 2000 spent for he instalation ofa machine in the factory. ‘Te company showed expenditure on foreign travels for holidaying and recreation of an employee {ds depedent, nd the amount spent was T. 40,000, The bate salary ofthat employee was, 7% 120000, The tavel wasnt one thn een two yearsUniversity of Dhak Depatinent of Banking & Inswrance BBA 25*Batcy3* Yeas, 2" Semester, Final Esaminston-202t Course: B-307: Seearty Analysis and Portfolio Management Duration: 3 Hours Tr Anse y FOUR athe lowing SK ian i earn Stn acl aia set ose nd amt oo fre Fa ing See eects kangal the mero the compe weet pn ad lnvestg iin tod mal ds ed money mast fonds, What ni should yo ecb? By ain ing ae hii cle i id gh ncn Pemeat as pete sx colege afer 6 yeas The expected smal efor af cA BRE Asuna anced ne return invent of wnt wile be Ha th mn comune rete pen 6 yeas in oder Tond i dughes Cale nin fn? Sa meget nobly sof eum for Medion Coos a fr Sop lec hing sie eo Soa Nason | — Se Be Coats 7 ‘oe 307 + 2 0.06 0.02. 5 a0T 10 a a2 a5 z OE 06 é a8 02 con TR Sor i. Average monthly cate of rere fr each stock O.0NT ii Caletethestdaed drat fo exch tock iE Cakelte the eomaance betwen hee of rerun and te covlation coefficient between theraes ofremm i What ae he investment pcporios in the minimam-vatsce poetfolio of the to risky tur unde int Wg) =) Peeters ese 7 tise ye fc abe pobes EMH) Brie expan the roles of portfolio ‘nanagerin a efit ase eionment = \ 1 Yoel orn wen ne of he ily id pol reid pnttig Rint Por okay de ea of es por ena tn caer sahil H ie iret ee ue SCernPachin Lower otnow set te cpa sae cng ond CAP hed Ii oreo Wane pepsi ped {Tee enlistees pps uc tee oar eed Epc esd sae dios fr fees webieied ports ft Ponisi | teactttenn | Bence line Q 75 1% pe tse x 0 0 , $ a 0! 2?a as (“oa 5 «Fo ech por, Ie pe pri OF Tat Fou expect ome eee eye icernes cameras egg ow computor a Pats ex bch of se re porosity be he aret portfolio, Use our calcio to draw the capil mace line (CML) i sig) fe ow ce make soa pnd pty o ood ews ad that ook ans eens DENS te conng elo neon Sn bpdeed oho co tne eee anv pe at th mae pup w be economy ceed 5 GoodNews, Ine, jammed knee a maleate stock pics fer atonal penn fis pheceenee? ©) Your opinion dt Bocirg has n epee tof aun of OB, Is be of 92 The table te i600 andthe mstet pected ae of eum i O10 Acconing We Copal Avee “Pig Mode, i sey sored odie? 6 Seat Ahn abet of sf ome of 1% Sey B ks be of 075 ad tnexpeced renin of 1% The ee tes Eeplin be abies oppornas dc {lan how an investor cn oe aage oi Ge spect dead atone how vo en on pon, wht obo wha se. Be 4) Iden the thee mos important determinants of the price ofa bond. Describe the effect oF tach, Given a change inthe level of intrest es, dituts how evo mjor factors will toence the relative change in price for indviualbords 8) You decd tinvestins neal sd en Tsay ate The ice ves 100 ann ope me et oe coupon payments. The anneal jeld to ‘uty one bondi Wha ae Balsa ows Whe por ote wos ©) Cakulate the Macaulay daration of an 8 percent, $1,000, par bond that matures in three years if thebonds YIM spect and sees pad sans i i Clea hs bonds moe dns 4 Asumig the bond YIN gee om 10 pecent 0 98 pect ket a eit of te pete change vets 454g 2 Comite iyo sina a wih at fn nee OO ‘eck Bepciea omy and how he buds dies P2Tcu Pain aa ca mat ie of lps shar wth easing of $364, Waist Sacimteati er spss F160 the apind ene fc eof ant epee ato non hema po i LB te of ne Gioatna et costal 12 en 1 pulecta i in estan mound wee 0 perch Dele Faron alte Pl analy Youpe tt Walnut RO Soe2-06 7 2 [4+6+5) /%) Distinguish between real assets and financial assets with examples. Why financial mite i competitive. b)You have borrowed Tk 20,000 on margin to buy shares in Walgreen, which is now selling at Tk 40 per share. Your account starts at the initial margin requirements of 50%. The maintenance margin is 35%. Two days later, the stock price falls to Tk 35 per share. (Will you receive a magin call? (How low can the price of Walgreen shares fall before you receive a margin call? ) You invest Tk 27,000 in a corporate bond selling for Tk 900 per Tk 1,000 pat valve. Over the coming year, the bond will pay interest of Tk 75 per Tk 1,000 of par value, The price of the bond at the end of the year will depend on the level of interest rates prevailing at the ime. You construct the following scenario analysis: Interest Rates Probability Year-end Bond Price Higher 020 Tk 850 Unchanged 050 Tk915 Lower 030 Th 985 Your atesnative investment is a T-bill that yields a sure rate of return of 5%, Calculate the HPR for each scenatio, the expected rate of return, and the tisk premium on your investment. What is the expected end-of-year value of your investment?artment of Banking and Insurance pers University of Dhaka Year 2" Semester Final Bxamination- 2021 BBS at et uljnal Business aud Banking ‘Courts B-308: Eater nal eee 4 0 rover any Four (uso om te allowing 1 ets it ops eg inten bss with ‘te than Aust (Hh: seus with reference fo the court similarity theory] S b. “The theory of absolte advantage proposes specialization through free trade, because ‘consumers will be better off f they can buy foreign-made products that are priced more cheaply tan domestic ne" Justify te stterentvsing examples 5 Hw th ater Dano deny ig we fr teint bins ray analy fs Miele Fj 3 ale A, A 2. What do you mean by economic systems? How different economic systems facilitate or Fiitnteratonal business? 5 b Deserbe various company and management orientations that the managers may adapt in the host-countey environment, 5 «Explain the operational and strategic concerns that are faced by managers worldwide, 5 3, a. What do you mean by intellectual propecy rights (IPR)? Discuss the factors that cont toward the proton of intellectual property tights (IPR) within a country, 5 'b. What is imperfect market? How imperfect markets affect the flow of foreign direct iets spesnent any? 3 € Biya be fy of emlaion Wht ish pes of terion ot assy inn step WE) 5 ist & you man by be dege of han dee of nen development? Wha ate the major differences between the HDI and the UNHDI? = mens 5 © Wit iy int ese Si iy na esi eran ¢. What is globalization? According te : “i 1 wht he ae sap lotion Be 5 HW wet copes fon tie BOT wean ory 'b. What are the causes of cyclical disequilibrium? Explain, ; iret account? Distinguish between balance70 Mae pups a be ee peng University of Dhaka Department of Banking and Insusauce BBA 25" Batch 3" Year 2" Semester Final Exa Cours Duration: 3 hours ton 2024, 309: Auditing and Financial Reporting Tota Marks: 60 Answer any FOUR (4 from the following questions Consumers Union is @ nonprofit organization that provides information and counsel on emnsuner goa nd series A mo oof fntion the testing fee bends o¢ consume products hat are purchased on the open matket and then the repontng of hereof the tests in Consumer Reprs, a monthly pblcton Examples uf th pes of pnts it et = seid sind aomobiles, eset humidifiers, eure: i Ina waye atthe seviesprovid by Consumers Union similar assurance sevice rovded by CPA firs? sea TVs, and boys" jeans i) Compare the thiee ways users of financial statements can reduce information risk with ‘hose available toa buyer ofan automobile 03) 1) Describe the connections between audit services, attestation services, and assurance services ad give examples ofeach extegory of servees 03) ow ny ult stn thn GAAS? Desc al he standin exch ery anit the we of hese sna, 8 1) ale Gad, CPA, fas fn to and wend ans retively ales 28 fo in candcing suis, For several enggenents, fe computed the industy ratios included in iblicatons by Sandal nd Poe's andconpued thm wth industry standards. For nos crsgneny, e's ties ws sity diferent fom the indus ta in te anand te et sonal xpined any an teenies by atibutng hemo the unique nature of its operations. In cases in which the client had more than one branch in esis, Gado fond ati ss no ela al. How can Gordon inprove te iy ois acl pede? 8 £) Site the fourmsjo types of services CPAs perfor, and explain each, iF inte audios repo? entity the est inn ithe nein te page, 5)Pa ™ Nay people believe that « CPA cannot be tuly independent when payment of fees is depetet onthe management of e cnt Expein two approaches that eau reduc this appenince flack of independence re Wit fveccunstaees re eqied for astanird unquaitedrepot tobe issued? 6) 1) Why is thre @ special ned for ebcal bcavior by professionals? Why’ do the ethical requirments ofthe CPA profession dif fom tose of cher professions? or by When an auditor discovers more"than one condition thet requires: departure from rg modieson ofthe standard unqualified repr, what shoul the audit's repor include? $15) ) Disinguish between independence of mind and independence in appearance, Give an exams tat may nt affect independence of mind but are ely to affect independence in appearance, I 5. a) Kamal is the managing partner of Rahman and Rahman, a medium-sized local CPA firm: load inside of Dhaka, Over lunch, he suuised whe hi fend Jamal asks hn, “Doesn't bother you tat your cents don't lok eval tossing thee autor each year? Kemal responded, “Wel, auditing is only one of evel series ne provid Most of our watk for fens de not involve rae stement aus, ou ait client sem tie nating with Regu ijk way in which financial statement au ds value for elints #) Asin Rahman and Rahman has hired yous consultant identify ways in which they an expand their practice. Identify atleast one ad al service that you believe the fim oN Povde sd xin hy you belive is eps a provh oportaiy fr Cha 7 fis. 19 Youre a | pa ct Hspe Compay, hata contact cmnitenta a part of bond indenture to j in cue rai of 2.0, the | cate bond becomes payable media3 OS {6 s)listthe eight ypes of audit evidence included inthe audit procedute and give one example of i each, 1 i 5) Assume that an auditor makes an agreement with a client thatthe audit fe will be contingent ; upon the number of days required to complete the engagement, Is this a violation of the Code of { Professional Conduct? What is the essence of the rule of professional ethics dealing with t contingent fees, and what are the reasons for the rule? (9 i «) An auditor often tries to acquire background knowledge ofthe clients industy a an ad to 3 audit work. How does the acquisition of this knowledge aid the auditor in distinguishing gol between obsolete and current inventory? (5] i | 1.University of Dhaka DBRA 25° nates3” Year 2" Semester Fital Examination -2001 i B-310: Quantitative Analysis otal Mas Duraon: 3 Hours ‘oval Macks: 60 ‘Agswer my Four (4) Questions from te Following (44348) i 1 Wit me he our speci at may ae whe Sing» tar pogamning poblen? Bil with gi stain. |, itself seuithn ein new pogo When sim we inpeeproch asain ine poping prose? The flowing i sine abla fora mination olen 6 i Product Mix | Quanty x 1 = a i Z i t Z i i. Find if te slain is optima fi Calculate the pina objective value furstion No.2 GH, 4 Whats the objective of axignnen algoritin? How daes transportation problem ciffer from an cxxignnent problem? 5. What contiions wil make te solution dificil if an assignment problem be solved using the trarsprtaion approat? & Linvil Labortces has jst ben notified tht it as reeived four government research grants ‘Te ebony admintstar mst now asign seach directors to each of thse projects. Tete a fn esearchers availble now who te relly free fom other dis. The time required to ono the required research actives on each grant will be function ofthe experience and Abily ofthe research drt who i assigned tthe projec. The laboratory adminishatr has the ‘lowing tint of projet complain times (week) fr each director gant combination Research Directors [A B Cc D Louis [92 0 34 or ‘Anne | w 96 82 May | 90 30 3 86 Roger_| 78 % 8 & | Siete fou grat hve abut toe py, ety nna wl ie aga ‘esearch directors in a way that would, 7 sine etl ine a els cr ae oro Wane debe mad ee) ee campution No. /a Wai ieseesfoesing ote Hows atm a whatia ? Ho fers om a ine-teres model? i Hoe would you measure snes of iecasing echigu pe nat «Demand for patient surgery at Cental Hospi has increased wea ily inthe ps fw yas ae inthe following be: yn the ps fw yas seen vor Performed 6 up. 30 3 %6 3 ‘Te director of mesial services pected six years ago that demand in yet 1 would be 4 surges, Require: [Using exponent soothing with a weight of -020, develop forecasts fer years 24 through 6 Ti. Agni, using aweight of <=0 60, cevelop forecasts fr years 2though & Which smoothing constant gives the more accurate forecast? Question No.4 0) 1 Distinguish between a Bolanced and an» problem, Desesbe the approach ou woul use to solve an untalanced transports 1b, The thee blood banks in Franklin County xe 1 problem ocdinated though a cent office tat fciiates ood delivery to four hospils in the repon. Given are the biveekly mumber of containers walableat each bank andthe bicekly nunber of containers of blood needed at each hospital, Biood Bask | Supply |_ Hospital Demand Bank! 50__| Hospital | 90 Bank? | Hospital? | 7 Buk} 120] Hospitals [_a0 Dame O_| Hospital [30 esos ship asta consi fond nec banka each opal is shown inte able Hespital | Howitt? | Hospitals | Hospital ¢ Bakt| st 8 sm |_si6 :Question No.5 ‘An optimal soition must be a feasible sohtan but «feasible solution may not be an optimal condiioners sud lange isthere foreach ofthe eonstants? 6H) tion No.6 l Wiy is quantitative analysis termed a siemife approach to decision-making? 8, Zi considering the pasibiliy of opening a small coffe shop, a few blocks from the univenily ‘Her opinions ae to open a small shop, a medium-sized shop, or no shop at all. The market fora taffe shop canbe good, average, orbad. The et profit or loss for diferent atematives in vatious matket condition are given below: ~ ‘Alerative [Good Mave [Average Navket”| Dad Market Srall hep Te 75000 TK 25,600, Tk 40,000, ‘Medium-sized shop 1,00,000 35,000 “60,000 it : 5 | Reqiet 4. What pe of decision proce shuld ute if he is rideaker? What wou decision be? OO Mas Watt ly lds i. Wate Huw chin wih 089 i Wai enn eget at "He pees ate te pests 2 fr gondaue 3 ran neg ‘market, and 0.3 for a bad market, whichal ve shoul cay si atertve shuld Zens omasinize cope "+ Matte mim ant tae ifr pret cf eamDeputies Hankin an suns, sie of Data BBA Dah 3" year Sener ‘Mi Tern sana 2002 Quast 1 Wesem Mini Wate laming padi eee ies ata a sein. vos 80 ! types stra rom are cel sell sued ah Ine paced song om cvs $50 ad exch ol pce rage 02m cnt 0a he may earnings. Westem Mist is ely $400 ‘sedetsng Boge ed tol 8000 af ee Bae Inge ced soap ream egies 10050 oss $2 ang wba naa poze sage wom egies 806. so ess in vers apa, mangement dies a oe hn) lng ped ge rosso Be evap Tr Detenie te mer of rage ome of eh sa to ball 9 masini he manly caings of Wester Mini Wace, oat ist earing? fi Taek Bethe ecuned tat asd he mntlyeaming pr wtf kgs pred sf _storage roars to $70, woul hs affect the optimal solution? é pais How oul you siete dagesney prem ina asprin paben? 1 Fh Future matics ile nites ree ies Reno Denes an Fitbarh The tls we then lipped to rel sae loated ie Poti, Cleveland, and Cieago. Manageme ‘ishs lo develop» Sitibon eeu tht will met the demands a he lone posse os. The ‘ipping cot peri em coho thst cach of estos shown ne flowing we: 3 8 § £ t [sais] ved [ hea] Rew [si [sis__[518 Dever[2 [1s [18 Fistug [18 [212 & 4 “ t 4 J aes soppisae 120s om Reno, 200 fom Dena 160 from Pisa Phoenix ha ‘Sem of 10st, leveled as demand of 10 nis, and Chicago sa demd of 150 wis. 1. Fela prile dha colion sige srthvest comer me ow mye shld be shipped fom ech municarig fact w exch ef the el sores if costs te anid? What ithe os? * Whyisquniaie amistad a enti sprouch don making? ' XYZCo.has rented poe svc omit ave T, 2.0000 fc oe ofits cies im uch a ny minimise tek The cents ptt the mene a Be inter ack find ora ‘ne RTE id Wie ot It Te 4000 mgs be ia money market finds also brn silted "athe sual et bel beat ee ates Soul beat IT, 10 The lewig table proves siemary af the etn a - ae a x Mos =o aus Deparment of Banking and fasurence pug 24% Batch 3 Year U Semester Final Examination 2020 ‘Course: BA0S Quantitative Analysis & Business Forecasting Duration: 15 Hours Marks: 30 Answer any three (03) ofthe flloving question: 1. (9 Whats decison theo? Desi stes invade deision process. { Skigo ia spotng goods company tha kes kisim he diferent plans throughout ihe werd. The plants supply three company-owned warehouse that disiibute the skis Ail to ki shops. Monthly apaciies ofthe plansin terms of number of pars of skis that an be mad>and warehouse dard fr the nex month ares follows: ‘Marks: 3«10= 30 Plant Capacity Warehouse Demand Tuarez 170 ‘Frankfart 130 Seoul 250, NewYork — 200 Telavy 100 Ph 190 Theta blow provides the pitt point eats of shipping pair of skis: Phoenix a Frac ar Ne tue sO Seoul oS 1 Telaviy 2 1 6 Requirements 4. How many prs of ki should be hipped from each plato ech of the vires in ere tiie te cost? iL Cake he tol at of hpmen. 347-10) 2 (a) ‘Ax optimal solution must bea feasible solution, but a feasible solution may not be en ‘ptina solution. - Exp, [3+7=10] (b) Solve the following LP mad ‘ Mrinze2=24%, 428%, Seer 54 4x, 32000 X20 HieX_2 300 22 100 Aan x02 (40 €) Defic oppo. sty less, Wh. cisin-making teria re used wih am opportuni ss tte? {8 Supe yous corig imeing se mney ht you inbred The fbavitg ovale ges the po al ouldberenned rng te next yen eect ofthe ee invest alenliver considering ‘State ofNature Decision Alternative Goed Bronom Poor Feosom “Stock Market ‘80000 “20,000 Bont 39000 20,000 os 23000 3,000 Bootabiily SS i. Develop an epporturiy Ista for this investment problem - Fi What decision wold minimize he expected cpportaniy los (EOLY? Whats theminimar EOL? [BH7-10) 4. (apo wold appt eng const nan exgonentl soothing meet ‘va sal oro. Explain wt would hapenifte snooshig costa was equal fo one, (0) Data collet onthe yea domand fe SO-pound bars of feilzer at Wallace Carden ‘Supply ae Shown in the folowing table: | ‘Year Denvand for Fertilizer Yer Demand for Ferilizer } a (1000s Bags) | ae 1 sae fl 07 ‘ 203 9 2008 4 204 2 29, 5 2als 4 amo. 0 2016 5 201 ‘ i Using amovng average withhee periods, forecast the demand for Fever, fi, Agin sina demand wi a weighted moving average fo thee periods in ‘hich sles in th mos ret yer are given a weight of 2 and sales in the othe twoyeneeredch giv a wrightof 1, ii Which metodo oudinkisbes? 2 N ‘(0 Wht ase our sei es hang rie while use gropical , Sorponmisyotestegai SMES rh proach ose (OXemalo sete raid es ate farnfemicerane he tne eda enigma ge Atma ss 2 uso aseabe aad ust et bnonmictithooteree, cu@amitionene lis two products turntables and le and Tk 6 on each exsete sembly and bench checking : heck. A cassette player takes 4 Pet Looking at his month's schedule, Hl ses that \ as 4tous of bench checking available, Use grahio. that udu mali profit for X. Wal is [er=1q) te il ot ate conn oh