The three processes in both training and development are: 1) evaluating the needs and establishing goals, 2) creating and putting into practise the programme, and 3) reviewing the success and making adjustments.
What comes first in the development of training?Identifying the organization's training needs is the first stage in creating a training programme. The organisational assessment, the occupational (task) evaluation, and the individual assessment are the three levels of training needs assessment. organisational evaluation.
What is Level 3 evaluation?Level 3. The Level 3 offers a method for students to comprehend assessment and, if necessary, get certified as assessors. For these modules, learners may be evaluating competence- or non-competence-based learning, knowledge, or abilities.
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the process of estimating the subject property's market value using the adjusted prices of comparables is known as:
The manner of estimating the challenge belongings’ marketplace price and the usage of the adjusted fees of similar is called reconciliation.
Reconciliation is the process of comparing two sets of records or accounts to ensure that they agree and accurately reflect the same information. It is commonly used in accounting and finance to verify the accuracy of financial transactions and records. The reconciliation process involves identifying and resolving any discrepancies or differences between the two sets of records. This can be done by reviewing and cross-checking individual transactions, identifying errors or omissions, and making necessary adjustments to bring the records into agreement.
Reconciliation is an important control mechanism that helps to identify and prevent errors, fraud, and other irregularities in financial records. It is also a key component of the financial reporting process, as accurate and reliable financial statements depend on the accuracy and completeness of underlying financial records.
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as beth and rob search for a new home, they are interested only in houses built by a particular builder. this purchase is characteristic of a(n) product.
The purchase of a new house built by a particular builder is an characteristic of of product-oriented purchasing.
Product-oriented purchasing type of buying behavior is more focused on the characteristics of the product and less focused on the price or brand. The buyer will usually do research to determine which product is best suited to their needs, and they may choose that particular builder due to their reputation for quality construction.
Product-oriented purchasers are often willing to pay more in order to get exactly what they want. Beth and Rob's decision to buy a house only from a certain builder exemplifies this kind of buying behavior, as they are sacrificing potential cost savings in favor of getting a house that meets their expectations in terms of its construction quality.
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when the marlboro man was depicted in advertising as a rugged outdoor, tough cowboy type, this was done to establish what is called a
When the Marlboro Man was depicted in advertising as a rugged outdoor, tough cowboy type, this was done to establish what is called a "brand image."
What is brand image?A brand image refers to the general impression that a brand conveys to its audience. It is a set of beliefs that are often intangible and abstract, but that people associate with a brand, such as feelings, perceptions, and values.
A company's brand image is critical because it reflects the company's personality and distinguishes it from its competitors.
In marketing, creating a brand image necessitates communicating the brand's unique identity and personality to customers, who will subsequently develop an emotional connection with the brand.
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Which best describes a way people can use personal loans?
• to buy a house
• to buy a car
• to pay for college
• to pay for groceries
services: group of answer choices are intangible. often have to be produced in the presence of the customer. are not easy to store. all of these choices are correct
The answer E. All of these choices are correct. Intangibles are services. Perishables that frequently need to be manufactured in front of the client are difficult to store.
Services are intangible because they are frequently impossible to see, taste, feel, hear, or smell before buying them. A client of a lawyer cannot predict the conclusion of a case before the lawyer's work is presented in court, much as a person obtaining plastic surgery cannot see the outcomes prior to the purchase.
Travel, freight forwarding, insurance, repairs, consultancy, computer software, investment banking, brokerage, education, health care, and accounting are examples of intangible things that are rarely tested, examined, or tried out beforehand.
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Note that the correct question is:
Services
A. are intangible.
B. often have to be produced in the presence of the customer.
C. are not easy to store.
D. are perishable.
E. All of these choices are correct.
the head of the marketing department has attended a seminar on the importance of diversity and as a result has decided that each type of ad should get at least 15% of the spending but no more than 45%. a minimum of 400 ads is required.if this is run naively, solver will find a solution that involves fractional amounts. that does not make sense because each item must be purchased in integral amounts. add a constraint to solver to require that the decision variables be integers.by how much does this increase the total cost? round your answer to the nearest dollar.
The addition of the integer constraint may significantly increase the total cost, but the exact increase cannot be determined without knowing the specific parameters.
Adding the imperative that the choice factors be numbers guarantees that the arrangement created by Solver will just incorporate entire numbers. The decision variables this limitation restricts the likely arrangements and may build the absolute expense contrasted with the fragmentary arrangement produced without the imperative.
The expansion in cost will rely upon the underlying partial arrangement found by Solver, the quantity of promotion types, and the base required spend on every advertisement type.
To add the number imperative in Solver, we really want to tap on the "Add" button under the "Whole number" heading and select the fitting choice factors. Solver will then track down the ideal number arrangement that meets every one of the imperatives.
Without knowing the underlying fragmentary arrangement or the particular boundaries of the issue, deciding the specific expansion in cost is beyond the realm of possibilities.
In any case, almost certainly, the expansion in cost will be critical, as the number imperative might restrict the adaptability of the arrangement and require really spending on specific promotion types to meet the base prerequisites.
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an unlicensed real estate assistant may perform all of the following tasks except: group of answer choices passing out brochures at an open house advising a client regarding available financing options updating listing information on the broker's website copying, distributing, and filing transaction documents
The correct answer is option c. advising a client regarding available financing options. An unlicensed real estate assistant cannot provide advice to a client regarding financing options, or any other advice related to real estate.
A licensed real estate agent or broker is responsible for this task. Nonetheless, an unlicensed real estate assistant is still capable of carrying out additional duties like making copies of, distributing, and filing transaction paperwork, distributing flyers during open houses, and updating listing details on the broker's website.
These responsibilities are legal because they don't call for the assistant to give real estate advice.
Hence, when it comes to unlicensed real estate helpers, it's crucial to know the difference between legal and criminal operations.
Complete Question:
An unlicensed real estate assistant may perform all of the following tasks except:
a. copying, distributing, and filing transaction documents
b. passing out brochures at an open house
c. advising a client regarding available financing options
d. updating listing information on the broker's website
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you loan your roommate $1000 to help her to start a taqueria. you charge her 6% apr andrequire her to make monthly interest payments. she is not required to repay the principaluntil 5 years from today. what is the total payment that she will be required to make in thelast month?
The final amount payable by the roommate is $1340.
When the loan period is for five years, the total interest paid and the principal will be due on the due date. As a result, the total amount will be compounded. The formula for compound interest is as follows: (1 + r/n)ntWhen the principal P is compounded at a rate of r for t years at n compounding periods per year, the formula above is used.
The interest rate is represented by r, while the number of compounding periods is represented by n. The principal is represented by P, while t represents the length of time.Using the information provided in the question, the principal is $1000, the interest rate is 6%, the number of periods is 12 (monthly), and the number of years is 5 years. As a result, the formula can be computed as follows: (1 + 0.06/12)(12 × 5)This results in a total of 1.34.
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abc corporation common stock has a beta of 2. if the market risk premium is .06 and the riskless interest rate is .02, what would be the fair rate of return for an investor in this stock, according to capm? group of answer choices .16 .12 .18 .14
The the fair rate of return for an investor in this stock, according to CAPM(Capital Asset Pricing Model) is 0.18 option C.
The link between systemic risk, or the overall dangers of investing, and expected return for assets, particularly equities, is described by the Capital Asset Pricing Model (CAPM).
A linear link between the needed return on an investment and risk is established by this financial model. The link between an asset's beta, the risk-free rate (usually the interest rate on Treasury bills), and the equity risk premium, or the projected return on the market less the risk-free rate, serves as the foundation for the model.
In order to quantify this systemic risk, CAPM was developed. It is frequently used in the financial industry to value hazardous securities and calculate projected returns for assets given their risk and cost of capital.
ERi =Rf +βi (ER m −R f )
where:
ERi =expected return of investment
Rf = risk-free rate
βi =beta of the investment
(ERm −Rf ) = market risk premium
We have,
beta = 2
market risk premium = 0.06
risk-free rate = 0.02
ERi =Rf +βi (ER m −Rf )
= 0.02 + 2(0.06)
ERi = 0.18.
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where is the remeasurement gain or loss reported in the parent company's financial statements? group of answer choices other comprehensive income. net income/loss in the income statement. cumulative translation adjustment as a deferred asset. retained earnings. cumulative translation adjustment as a deferred liability.
Where the remeasurement gain or loss is reported in the parent company's financial statements is A. Other Comprehensive Income.
A financial statement is a formal record of the financial activities and position of a business or entity, including the balance sheet, income statement, and cash flow statement. Meanwhile, net income/loss is the amount of money a company has earned or lost during a given period, calculated by subtracting expenses from revenues.
The answer choices:
a. Other Comprehensive Income: This is where the remeasurement gain or loss is reported. It includes gains and losses that are not part of the net income/loss but are still important for understanding a company's financial health.
b. Net Income/Loss in the Income Statement: This choice is incorrect because remeasurement gains and losses are not part of the net income/loss.
c. Cumulative Translation Adjustment as a Deferred Asset: This choice is also incorrect because remeasurement gains and losses are not deferred assets.
d. Retained Earnings: This choice is incorrect because remeasurement gains and losses do not directly affect retained earnings.
e. Cumulative Translation Adjustment as a Deferred Liability: This choice is incorrect because remeasurement gains and losses are not deferred liabilities.
In conclusion, the correct answer is A. Other Comprehensive Income, which is where the remeasurement gain or loss is reported in the parent company's financial statements.
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buddy aviation, inc. (bud) announces that it has invented an aircraft engine that runs on water (h2o) and gets 200 miles per gallon per engine (using water as fuel!). the next day, the value of bud in the stock markets goes from $11 per share to $150 per share...and the price remains near $150 for many years following the announcement. this type of reaction in the market to the announcement by bud is best described as
The reaction in the market to the announcement by Bud Aviation, Inc. is best described as a speculative bubble
The reaction in the market to the announcement by Bud Aviation, Inc. is an example of a speculative bubble. The sudden increase in the company's stock price from $11 to $150 per share is not supported by the company's current financial performance or any tangible evidence that the new invention will be successful.
In a speculative bubble, investors buy stocks or other assets based on the expectation of future price increases, rather than the intrinsic value of the company or asset. This can lead to overvaluation and a sudden crash in prices when the bubble bursts. While it is possible that Bud Aviation's new invention could be successful, the dramatic increase in the stock price suggests that investors are overestimating the potential profits and underestimating the risks involved.
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a property will provide $9,610 at the end of each year forever. if its value is $124,000, what must be the discount rate? (enter your answer as a percent rounded to 2 decimal places.)
$9,610 will always be available at the end of each year thanks to a property. if the item is worth $124,000. Discount rate = FV / PV = $124,000 / $9,610 = $12,903.
For financial institutions, the discount rate is the rate of return they will enjoy when they repay the loans they have given to other institutions and how much that money must be worth in order for it to be equivalent to the amount of money's present value. The net present value of the funds that an institution plans to lend, invest, or spend is determined using the discount rate, and the institution uses that information to make the best option for their business. When determining the present value of a sum of money that will be received in the future, the phrase "discount rate" is employed. Discount implies "to deduct a sum" in English. A future value is subtracted from a discount rate.
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a(n) boycott encourages union members and the general public not to do business with a company directly engaged in a labor dispute.
A primary boycott encourages union members and the general public not to do business with a company directly engaged in a labor dispute.
The aim of a primary boycott is to put economic pressure on the company and force it to negotiate with the union or workers involved in the labor dispute.
A primary boycott can take different forms, such as picketing, public protests, or social media campaigns. It can also involve calls for consumers to avoid purchasing products or services from the company in question, or to support alternative products or services offered by competitors.
Primary boycotts are often used as a tactic by labor unions or workers to achieve their demands, as they can have a significant impact on a company's bottom line and reputation. However, primary boycotts can also be controversial, as they can negatively affect the livelihoods of workers and suppliers who are not directly involved in the labor dispute.
In conclusion, a primary boycott is a type of boycott that aims to put economic pressure on a company directly engaged in a labor dispute, by encouraging union members and the general public not to do business with the company.
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all of the following are correct regarding private placements for raising funds except: a. bonds have been the most common privately placed issue. b. the downside to private placement is that it is expensive and time consuming. c. they are often referred to as an unregistered offering. d. the main attractions of a private placement is in the lack of registration requirements associated with an ipo.
Regarding private placements for raising funds, all of the following are correct except that they are expensive and time-consuming. This corresponds to option (b).
Private placements can be a very cost-effective method of raising capital compared to public offerings. The most significant advantage of private placements is that they have no SEC registration requirements. This can lead to cost savings by reducing the need for due diligence and legal review, and it also saves time.Therefore, option (b) is incorrect, as private placements are not considered to be expensive and time-consuming.
Option (a) is correct in that bonds have been the most commonly privately placed issue.
Option (c) is correct in that private placements are often referred to as an unregistered offering.
Finally, option (d) is correct in that one of the primary attractions of a private placement is that there is no requirement for registration, which is typically associated with an IPO.
Therefore, option B is correct.
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if you are conducting research on the ways in which executive directors manage their businesses, which data-collection method would be the most informative and in-depth? select one.
Based on the research topic of understanding how executive directors manage their businesses, the most informative and in-depth data collection method would likely be:
B) Interviews: Conducting face-to-face or virtual interviews with executive directors to gather qualitative data and in-depth insights on their management practices, decision-making strategies, and challenges they face in managing their businesses. Interviews allow for open-ended questions and probing, providing rich and nuanced data that can provide detailed understanding of the topic.
In-depth interviews with executive directors.
This method allows the researcher to gather detailed information about the subject's experiences, perspectives, and decision-making processes.
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complete question-
if you are conducting research on the ways in which executive directors manage their businesses, which data-collection method would be the most informative and in-depth? select one.
Surveys
Interviews
Statistical analysis
Focus groups
you have a portfolio that is 36 percent invested in stock r, 18 percent invested in stock s, with the remainder in stock t. the expected return on these stocks is 8.7 percent, 10.1 percent, and 12.4 percent, respectively. what is the expected return on the portfolio?
The expected return of the portfolio is 10.654%.
The given situation is to calculate the expected return of the portfolio. The portfolio consists of 36% investment in stock R, 18% investment in stock S, and the rest is invested in stock T. The expected return of these stocks is 8.7%, 10.1%, and 12.4%, respectively. To solve the expected return of the portfolio, we have to use the weighted average method.The formula for calculating the expected return of the portfolio is;
Expected return on portfolio = (Weight of stock R × expected return of stock R) + (Weight of stock S × expected return of stock S) + (Weight of stock T × expected return of stock T)Where the total weight of the portfolio is 100%.As we know that the portfolio is invested 36% in stock R, 18% in stock S, and the rest is invested in stock T, so the weight of stock R is 36%, the weight of stock S is 18%, and the weight of stock T will be (100% - (36% + 18%)) = 46%.
Now substitute the values in the formula;Expected return on portfolio = (0.36 × 8.7%) + (0.18 × 10.1%) + (0.46 × 12.4%) = 3.132% + 1.818% + 5.704% = 10.654%So the expected return of the portfolio is 10.654%.
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supppose the probability of an irs audit is 2.9 percentof us tax payers who file form 1040 and who earned $100,000.00 or more. what are the odds that the tax payer will be audited?
For U.S. taxpayers who submit form 1040 and who earned $100,000 or more, the likelihood of an IRS audit is 2.9%.
For US taxpayers who submit form 1040 and made $100,000 or more, the likelihood of an IRS audit is 97.1%.
You would take the probability (2.9%) and divide it by 100 to get a decimal, then use that decimal to symbolise the odds as a ratio to determine the likelihood that such a taxpayer will be audited.
The chances would then be 0.029:1.
This amounts to 2.9%.
You would take 100 (the total number of outcomes that could occur) and deduct the likelihood that the event would occur in order to calculate the chances against such a taxpayer being audited.
= 100 - (2.9%)\s= 97.1%
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which of the following is a programmed decision? group of answer choices visiting an unfamiliar restaurant scheduling shifts for a group of workers purchasing a cell phone of a new brand buying a company
A programmed decision is scheduling shifts for a group of workers.
Programmed decisions are the decisions that are made on a routine basis and are repetitive in nature. These decisions have been already taken by the organization in the past, and the company has set some rules and regulations for these decisions that must be followed while making them.
For example, scheduling shifts for a group of workers is a programmed decision. Other examples of programmed decisions include reordering office supplies, approving vacation requests, and calculating payroll. These decisions are made based on a set of established rules and procedures that are already set up by the company.
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power centers are shopping centers that have an open-air configuration of specialty stores, entertainment, and restaurants, with design ambience and amenities such as fountains and street furniture. true false
The given statement, Power centers are shopping centers that have an open-air configuration of specialty stores, entertainment, and restaurants, with design ambience and amenities such as fountains and street furniture is true.
Power centers are a type of retail shopping center that is known for their open-air configuration of specialty stores, entertainment, and restaurants. They are typically located in suburban areas and have a large parking lot, often with spaces for hundreds or thousands of cars.
The term "power center" comes from the fact that these shopping centers are typically anchored by one or more large "power" retailers, such as Walmart, Target, or Home Depot. These anchor stores are usually located at opposite ends of the shopping center, with smaller specialty stores and restaurants filling in the space between them.
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the winston sporting goods company is lobbying members of congress to encourage them to open a trading agreement with south america. the company believes it can triple its sales by accessing this market which will benefit the united states in export tariffs. this demonstrates how affects/affect trade.
The company believes it can triple its sales by accessing this market which will benefit the United States in export tariffs. This demonstrates how government policy affects/affect trade.
The three primary tools used by governments to limit trade are quota systems, tariffs, and subsidies.
A quota system limits the number of goods that can be imported into a country. Quota systems enable governments to limit the amount of imports in order to protect domestic industries.
Tariffs are fees that are levied on imported goods. Tariffs raise the price that consumers pay for a good, reducing the quantity demanded and bringing the price closer to the price charged by domestic producers.
Subsidies are grants made to domestic industries to assist them in developing and competing with foreign producers. Subsidies allow domestic producers to charge lower prices for their goods while not losing money due to outside grants.
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Correct question:
The Winston Sporting Goods Company is lobbying members of Congress to encourage them to open a trading agreement with South America. The company believes it can triple its sales by accessing this market which will benefit the United States in export tariffs. This demonstrates how _____ affects/affect trade
the accounts payable account has a beginning balance of $10,300 and the company purchased $57,000 of supplies on account during the month. the ending balance was $18,400. how much did the company pay to creditors during the month? multiple choice $67,300 $75,400 $48,900 $57,000
The company paid $48,900 to creditors during the month, which corresponds to answer choice C) $48,900.
Identify the beginning balance of the accounts payable account. The student question states that the beginning balance is $10,300. Determine the amount of supplies purchased on account during the month. According to the student question, the company purchased $57,000 worth of supplies on account .Add the beginning balance and the purchases made on account to find the total accounts payable before payments. In this case, it would be $10,300 (beginning balance) + $57,000 (purchases) = $67,300.
Identify the ending balance of the accounts payable account. The student question states that the ending balance is $18,400.Subtract the ending balance from the total accounts payable before payments to find out how much the company paid to creditors during the month. In this case, it would be $67,300 (total accounts payable before payments) - $18,400 (ending balance) = $48,900.So, the company paid $48,900 to creditors during the month, which corresponds to answer choice C) $48,900.
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the local bodega wants to determine the number of newspapers to order for tomorrow. the bodega owner has to pay $1 per newspaper. she sell newspapers for $2.50. the daily demand for newspapers is 75 papers with a standard deviation of 8 papers. (you should assume that the newspaper is a daily paper and at day's end the newspaper has no value.) 1. how much does the bodega owner make in profit for each paper sold? $
The profit made by bodega owner by selling each newspaper when the cost price is $1 per newspaper is equals to $1.50.
Selling price per newspaper is equal to $2.50
Cost price per newspaper is equal to $1.
Selling price is greater than cost price of the newspaper.
Its profit.
The profit per newspaper, we need to subtract the cost per newspaper from the selling price per newspaper,
Profit per newspaper = Selling price per newspaper - Cost per newspaper
Substitute the value in the formula we have,
⇒ Profit per newspaper = $2.50 - $1
⇒ Profit per newspaper = $1.50
Therefore, the bodega owner makes a profit of $1.50 for each newspaper sold.
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what is the yeild to maturity on these 100 face value one year bonds a 6 lercent aoupon selling for 85 a 7 percent coupon bond selling for 100 an 8 percent coupon seling for 115
The yield to maturity of 6 percent coupon bond selling for $85 is 10.97%.
Yield to maturity of 6 percent coupon bond selling for 85 (face value: $100) can be calculated as 10.97%.Yield to maturity is the effective rate of return earned on a bond if it is held until it matures. It is the total return anticipated on a bond if it is held until it matures and all interest payments are collected.The yield to maturity formula is used to calculate the yield on a bond based on its current price on the market.
The formula for calculating yield to maturity on a bond is:YTM = (C + (F-P) / n) / ((F+P) / 2)Where:YTM = yield to maturityC = the annual coupon paymentF = the face value of the bondP = the price of the bondn = the number of years to maturityUsing the above formula, let's calculate the yield to maturity on the 6 percent coupon bond selling for $85:YTM = (6 + (100-85) / 1) / ((100+85) / 2) = 10.97%.
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when it comes to seo (search engine optimization), why should technical considerations be addressed first?
When it comes to SEO (Search Engine Optimization), technical considerations should be addressed first for the following reasons:To begin with, technical SEO optimizes a website's framework and foundation.
Technical optimization ensures that search engine spiders can navigate and understand the website, which affects a website's overall visibility and ranking on search engines. Secondly, Technical SEO guarantees that search engines can crawl and understand the content and structure of the website, which helps in maximizing the website's ranking on search engines.
A website's ranking on search engines is essential because the majority of internet users never look beyond the first page of search engine results.In addition, Technical SEO helps in the indexing of the website. Indexing is the method by which search engines track and store data. A well-indexed website increases the chances of being found by potential users when they search for the information or services provided by the website.To conclude, technical optimization ensures that search engines can comprehend the website's structure and content, as well as crawl and index it. These elements are critical in improving a website's ranking on search engines, making it more discoverable to potential users.
Therefore, it is essential to address technical considerations first when it comes to SEO.
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parker pharmaceuticals is a corporation that employs over 400 workers. as the firm continues to grow, the need for discipline among employees has become more critical. the hr department and top executives are planning to revamp the disciplinary action process that is currently in place at parker. which of the following questions is least relevant to selecting a new disciplinary action process for parker? group of answer choices does parker want to use punishment or encouragement to create discipline? does parker have similar discipline problems as other pharmaceutical firms? are managers able to apply discipline impersonally to all employees? are managers applying discipline consistently and fairly?
The least relevant to selecting a new disciplinary action process for parker is "are managers able to apply discipline impersonally to all employees?" (option c)
Out of the given options, the least relevant question in selecting a new disciplinary action process for Parker is, "Does Parker have similar discipline problems as other pharmaceutical firms?" While this information may provide some insight into industry-wide trends and best practices, it does not directly address the specific needs of Parker Pharmaceuticals. Therefore, it is of lesser importance than questions that address the company's unique disciplinary needs.
On the other hand, questions a and b are highly relevant as they focus on the consistency and impersonality of disciplinary action, which are crucial factors in creating a fair and just workplace. Question c is also relevant as it addresses the approach that Parker Pharmaceuticals wants to take in creating discipline, whether through punishment or encouragement.
In conclusion, creating a robust and effective disciplinary action process is crucial for any company to maintain a healthy and productive work environment.
Hence the correct option is (c).
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mr. jones borrows $4,500 for 90 days and pays $75 interest. what is his approximate effective rate of interest?
If Mr. Jones borrows amount of $4,500 for a time of 90 days and pays amount of $75 interest, then approximate effective rate-of-interest is 6.75%.
The effective "rate-of-interest" is defined as the actual annual interest rate that is being charged on a loan or investment after accounting for compounding over a specific period of time.
The formula to calculate rate-of-interest is written as :
⇒ Effective rate of interest = (Interest/Principle) × (365/Number of days),
In this case, Mr. Jones borrowed $4,500 for 90 days and paid $75 interest.
So, the principle is (P) = $4500,
the amount of interest is = $75,
the number of days for which amount is borrowed is = 90 days,
Substituting the values,
We get,
⇒ Effective rate of interest = (75/4500) × (365/90),
⇒ Effective rate of interest = 0.01667 × 4.056,
⇒ Effective rate of interest = 0.0675 ≈ 6.75%.
Therefore, Mr. Jones effective rate of interest is 6.75%.
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how has the sec exercised its power with regard to the continuing evolution of accounting principles? issuing financial reporting releases (frrs). requiring additional disclosures in notes to financial statements. declaring a moratorium on the use of specified accounting practices. overruling the fasb. group of answer choices 1, 3, and 4. 1, 2, and 4. 1, 2, 3, and 4. 1 and 3. 1 and 4.
The SEC has exercised its power with regard to the continuing evolution of accounting principles by (1) issuing financial reporting releases (FRRs), (2) requiring additional disclosures in notes to financial statements, (3) declaring a moratorium on the use of specified accounting practices, and (4) overruling the FASB, therefore, the correct option is (c) 1, 2, 3 and 4
The SEC has exercised its power with regard to the continuing evolution of accounting principles by issuing financial reporting releases (FRRs), requiring additional disclosures in notes to financial statements, declaring a moratorium on the use of specified accounting practices, and overruling the FASB. Therefore, the correct group of answer choices is 1, 2, 3, and 4.
The SEC has the authority to oversee the financial reporting of publicly traded companies in the United States. It has used this power to provide guidance on the application of accounting principles through FRRs, which interpret existing accounting standards or provide guidance on new accounting issues.
The SEC has also required additional disclosures in notes to financial statements to ensure that investors have the information they need to make informed investment decisions.
Therefore, the correct option is (c) 1, 2, 3 and 4
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the local union is primarily responsible for . group of answer choices administering the collective bargaining agreement engaging in collective bargaining at the national level publishing the union newspaper actively lobbying at national and state levels
The local union is primarily responsible for administering the collective bargaining agreement engaging. The answer is OPTION A
A collective agreement is the result of the voluntary process of collective bargaining, which establishes the terms and conditions of employment and governs interactions between companies, employees, and their organizations.
An employer and the union that represents the workers enter into a written contract known as a collective bargaining agreement (CBA). The parties engaged in extensive negotiations regarding issues like wages, hours, and terms and conditions of work, which led to the creation of the CBA. Through collective bargaining, employees discuss contracts with their employers to establish their terms of employment, including pay, benefits, working conditions, hours, leave, workplace health and safety regulations, methods of juggling work and family obligations, and more.
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false value hardware began 2021 with a credit balance of $31,600 in the refund liability account. sales and cash collections from customers during the year were $680,000 and $640,000, respectively. false value estimates that 5% of all sales will be returned. during 2021, customers returned merchandise for credit of $22,000 to their accounts. what is the balance in the refund liability account at the end of 2021?
Answer: False Value Hardware has a refund liability balance of $43,600 at the end of 2021.
Explanation Below. . .
To solve the problem, we need to calculate the refund liability balance at the end of 2021. We can start by calculating the total amount of sales that are eligible for a refund:
Total sales = $680,000
Estimated refund amount = 5% of total sales = 0.05 x $680,000 = $34,000
Next, we can calculate the total amount of refunds that were issued during the year:
Refunds issued = $22,000
To find the balance in the refund liability account at the end of 2021, we need to subtract the refunds issued from the estimated refund amount and add the result to the beginning balance:
Beginning balance = $31,600
Estimated refund amount = $34,000
Refunds issued = $22,000
Refund liability balance at the end of 2021 = Beginning balance + Estimated refund amount - Refunds issued
Refund liability balance at the end of 2021 = $31,600 + $34,000 - $22,000
Refund liability balance at the end of 2021 = $43,600
Therefore, False Value Hardware has a refund liability balance of $43,600 at the end of 2021.
The balance in the refund liability account at the end of 2021 is $43,600.
During 2021, customers returned merchandise for credit of $22,000 to False Value Hardware's accounts. The balance in the refund liability account can be calculated as follows:
The amount of sales subject to a refund can be calculated by multiplying the total sales for the year by the percentage of sales returned as refunds, which is 5%.Sales subject to refund = 5% × $680,000 = $34,000.
The refund liability account is credited when sales are made and debited when refunds are issued. The credit balance at the beginning of the year is, therefore, added to the credit for sales subject to refunds to determine the total credits to the account for the year.
Credit balance at the beginning of the year = $31,600. Credit for sales subject to refunds = $34,000. Total credits to the refund liability account for the year = $31,600 + $34,000 = $65,600.
The total refunds issued during the year can be calculated by adding the amount of refunds issued during the year to the balance in the refund liability account at the beginning of the year. Refunds issued during the year = $22,000.
Balance in the refund liability account at the end of the year = Total credits - Total refunds issued. Balance in the refund liability account at the end of the year = $65,600 - $22,000 = $43,600. Therefore, the balance in the refund liability account at the end of 2021 is $43,600.
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As you see it, what is the importance of international organizations like the United Nations when the world is presented with new projects like the one described in this article ? Give reasons for your response.
Answer:
In my opinion I feel like there are a lot of new projects and tons of things representing new things . Majority of them are like all the same but I feel like there's always new projects being made a lot of them are the same but different due to whatever the project is
Explanation: