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sineoko [7]
3 years ago
6

According to federal regulations, the expedited review process may be used when the study procedures pose: a minor increase over

minimal risk and the sponsor needs approval before the next irb meeting. more than minimal risk, but the study replicates previously approved research. any level of risk, but all the subjects are adults. no more than minimal risk and the research activities fall within regulatory categories identified as eligible
Business
2 answers:
Novosadov [1.4K]3 years ago
4 0
The answer is no more than minimal risk and the research activities fall within regulatory categories identified as eligible. In addition, an expedited review procedure contains a review of research connecting human subjects by the Institutional Review Board chairperson or by one or more experienced reviewers chosen by the chairperson from between members of the Institutional Review Board in agreement with the requirements set onwards in 45 CFR 46.110. The expedited review process is conducted at an Institutional Review Board expedited review session. The submission goes through by staff in discussion with the Chair as needed, to govern if an expedited review process may be directed. If the procedure encounters the regulatory standards for an expedited review, it will be sent to the expedited review conference.
kondaur [170]3 years ago
3 0
According to federal regulation, the expedite review process may be used when the study procedure poses NO MORE THAN MINIMAL RISK AND THE RESEARCH ACTIVITY FALL WITHIN REGULATORY CATEGORIES IDENTIFIED AS ELIGIBLE.
Review research projects are categorized into three different classes, which are: exempt, expedite and full board review. A review research is qualified to be an expedite review if it is considered to include only minimal risk, deprived of intentional deception, does not make use of sensitive population sample and it incorporate necessary informed consents. For instance, a project that involve the gathering of  physical data by mean of non invasive method is qualified to be considered as an expedite project.
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On December 31, Rivera Company receives a utility bill in the mail for $440. Rivera Company intends to pay the bill in early Jan
olga55 [171]

Answer:

(a)overstated

(b)overstated

(c)no effect

Explanation:

(a) As there is an expense account (utilities expense) which, is not included in the income statement, result for the year will be higher than if was.

(b)The revenues account will be oaky. But, the total expenses will be lower, as there are cost of the period which are not included.

So the Net incoem will be higher than a correct income as their expenses do not include this utilities expense

(c) The balance sheet  will have no effect in the total Asset or Total Liaiblities+SE but, it is a change in the composition.

The income (reained earnings) should be lower as the income will be lower and a liability will be create (utilities payable) to fill this so:

with the mistake:

liab 0  equity (+400)

ammending the mistake

liab 400 equity 0

the net effect is zero.

It will decrease equity and increase liability, but the su of both will be the same

7 0
3 years ago
Investment in depreciable equipment$560,000 Annual net cash flows $82,000 Life of the equipment 16years Salvage value$0 Discount
katrin [286]

Answer:

The correct option is the last one,6.8 years

Explanation:

The payback period is the length of time it takes for an investor to realize the initial investment in a project,in simple terms, it is the time horizon wherein the project pays back the capital investment locked in it.

After the payback period,the project begins with return on investment phase,a phase where cash flows received are excess over and above the initial capital outlay.

Payback=initial investment/annual cash inflow

initial investment is $560,000

annual net cash flow is $82,000

payback period=$560,000/$82,000=6.8 years

4 0
3 years ago
Let S = $100, K = $120, σ = 30%, r = 0.08, and δ = 0. a. Compute the Black-Scholes call price for 1 year to maturity and for 10
Andrej [43]

Answer: a. The black-scholes call price for 1 year is 0.

For 10 years it is also 0.

Option price did not change.

b. When δ is 0.001, the black-scholes call price for 1 year is 450.012.

For 10 years it is 450.0012.

The option price changed from 450.012 to 450.0012.

The difference was due to the change of δ value from 0 to 0.001.

Explanation: using the black-scholes equation below option price is callculated based on the given values.

δk/δt+1/2σsquare×Ssquare×δsquare×k/δS+rS×δk/δS-rk=0

By calculations the options prices were obtained for the first value of δ=0 both for 1 year and 10 years and compared with when the value of δ was changed to 0.001

A change in option price was also observed as the δ values changed this lead to the difference observed.

7 0
2 years ago
Crane Corporation acquires a coal mine at a cost of $476,000. Intangible development costs total $119,000. After extraction has
Alika [10]

Answer:

Dr Depletion expense 87,465

    Cr Accumulated depletion, coal mine 87,465

Explanation:

total depreciable costs = $476,000 + $119,000 + $95,200 - $190,400 = $499,800

depletion rate = $499,800 / 4,760 tons of coal = $105 per ton of coal

depletion expense during year 1 = $105 per ton x 833 tons = $87,465

Depletion expense is similar to depreciation expense, and is primarily used by extracting companies, e.g. mines, oil companies. Accumulated depletion decreases the book value of the asset.

7 0
3 years ago
Eye Deal Optometry leased vision-testing equipment from Insight Machines on January 1, 2018. Insight Machines manufactured the e
Sav [38]

Answer:

Eye Deal Optometry and Insight Machines

Journal Entries for Eye Deal:

Debit Right of Use Asset $437,424

Credit Lease Liability $437,424

To record the right of use asset and lease liability.

Debit Lease Liability $22,906.44

Debit Interest Expense $1,093.56

Credit Cash $24,000

To record the first lease payment and interest expense.

March 31, 2018:

Debit Lease Liability $22,843.71

Debit Interest Expense $1,156.29

Credit Cash $24,000

To record the second lease payment and interest expense.

Journal Entries for Insight:

January 1, 2018:

Debit Lease Receivable $437,424

Credit Lease Asset $437,424

To record the lease receivable and asset.

Debit Cash $24,000

Credit Lease Receivable $22,906.44

Credit Interest Revenue $1,093.56

To record the first lease receipt and interest revenue.

March 31, 2018:

Debit Cash $24,000

Credit Lease Receivable $22,843.71

Credit Interest Revenue $1,156.29

To record the second lease receipt and interest revenue.

Explanation:

a) Data and Calculations:

Cost of equipment = $320,000

Cash selling price (fair market value/PV) = $437,424

Lease term = 5 years (20 quarterly periods)

Quarterly lease payments = $24,000

Lease Schedule for the first year:

Period              PV                        PMT              Interest         FV

Jan. 1, 2018 $437,424.00 $24,000.00 $1,093.56 $462,517.56

Mar. 31            $462,517.56 $24,000.00 $1,156.29 $487,673.85

June 30          $487,673.85 $24,000.00 $1,219.18         $512,893.04

Sept. 30          $512,893.04 $24,000.00 $1,282.23 $538,175.27

Dec. 31            $538,416.17 $24,000.00 $1,406.04 $563,822.21

7 0
2 years ago
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