Which of the following statements about hiv/aid is false?

a. cambodia faces a generalized epidemic of hiv/aids.
b. the highest rates of prevalence are in central, eastern, and southern africa.
c. new hiv infections occur predominantly in people ages 15–24.
d. circumcised males are less likely to be infected with hiv than uncircumcised males.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.