"The following is not an authoritative pronouncement of international financial reporting standards (IFRS)- international accounting principles."
International accounting standards are a set of inter-nationally-agreed principles relating to the way th-at companies pre-sent their accounts. Inter-national Financial Reporting Standards (IFRS) are a set of account-ing standards that govern how part-icular types of trans-actions & events should be reported in financial state-ments. They are main-tained by the International Accounting Standards Board (IASB).
Inter-national Financial Reporting Standards (IFRS) are a set of account-ing rules for the financial state-ments of public companies that are intend-ed to make them consistent, trans-parent, & easily compar-able around the world.
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amazon inc. (amzn) currently has 429 million shares outstanding selling for $3,433.22 per share. assuming no market imperfections or tax effects exist, what will the share price be after a 19 percent stock dividend?
The new share price after a 19% stock dividend will be $2,883.52.
To calculate the new share price after the stock dividend, we first need to find the number of new shares issued. A 19% stock dividend means that 19% of the current shares will be issued as new shares.
Therefore, the number of new shares issued will be 0.19 x 429 million = 81.51 million.
The total number of shares outstanding after the stock dividend will be 429 million + 81.51 million = 510.51 million.
To find the new share price, we divide the market capitalization (total value of all shares) by the new number of shares outstanding.
The market capitalization after the stock dividend will be the same as before: 429 million shares x $3,433.22 per share = $1.47 trillion.
The new share price will be $1.47 trillion / 510.51 million shares = $2,883.52 per share.
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20) Describe two ways that Southerners slowed the progress of African Americans
during the Jim Crow Era,
Answer:
One way Southerners slowed the progress of African Americans during the Jim Crow Era was through the implementation of discriminatory laws, such as poll taxes and literacy tests, that prevented them from exercising their right to vote. Another way was through the use of violence and intimidation tactics, such as lynching and the Ku Klux Klan, to instill fear in African Americans and discourage them from seeking equal rights.
Explanation:
question is this statement true or false? a few states require drivers to buy car insurance. responses true true false
A few states require drivers to buy car insurance contract between you and the insurance provider known as car insurance protects you from financial loss in the event of an accident or theft. The correct answer is True.
The insurance provider agrees to reimburse the damages as specified in your policy, less the deductible, in exchange for you paying a premium.A contract between you and the insurance provider known as auto insurance safeguards you from financial loss in the event of an accident or theft.
Regardless of who was at fault for the collision, drivers who choose for no-fault insurance have their financial losses from an accident covered by their own insurance company. It is intended to speed up the payout procedure for accident victims and prevent protracted legal disputes where determining fault is challenging. The other motorist's insurance would not, however, be applicable if the driver who caused the accident fled the scene because they lack information or proof that the accident was not someone else's fault.
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ramon folds napkins, shines flatware, and polishes glasses at a fine dining establishment. what kind of work is ramon doing?
Answer:
At a nice dining place, Ramon is working in the service industry. He is specifically in charge of arranging and setting tables by folding napkins, polishing glasses, and setting out flatware. These activities enhance the overall dining experience and are essential to providing customers with a welcoming and professional environment.
Explanation:
Answer: Ramon does side work
Explanation:
The expression "side work" alludes to every one of the undertakings that should be finished in an eatery to keep it chugging along as expected. This incorporates dishwashing, cleaning, planning food, and other duties. Why is this work so vital to a café's prosperity? It, first and foremost, keeps the kitchen spotless and coordinated. A perfect kitchen rises to an effective kitchen, and that implies that food can be arranged all the more rapidly and served hot and new to clients.
All the more critically, side work assists with forestalling the cross-tainting of food. This is a basic thought in any café, yet particularly significant in eateries serving food that is cooked to arrange. On the off chance that food isn't arranged as expected, it can cause foodborne disease, which can demolish a café's standing.
At long last, side work assists with controlling food costs. Squandered food drives up the expense of fixings and eventually influences reality. By keeping the kitchen efficient, side work guarantees that food is utilized proficiently and that waste is limited.
which of the following best represents economic growth? a movement down a given production possibilities curve. a movement up a given production possibilities curve. an outward or, equivalently, a rightward shift of the production possibilities curve. an inward or, equivalently, leftward shift of the production possibilities curve.
An outward or, equivalently, a rightward shift of the production possibilities curve best represents economic growth.
GDP measures the monetary worth of the goods and services a nation produces over a specific time period. Due to the fact that it captures the entire country's economic output, including goods and services sold both domestically and abroad, the GDP has historically been regarded as the best gauge of a nation's economic growth.
In the production possibilities curve (PPC) model, economic growth. The production possibilities curve depicts the maximum output of two goods, such as capital goods and consumption goods, that an economy can produce. That curve will shift out if production capacity has increased. Economic growth is best represented by a shift of the production possibilities curve to the outside or to the right.
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during which stage of lewin's change model are new employee attitudes and behaviors integrated into their normal way of doing things?
During refreezing stage of Lewin' change model are new employee attitude and behaviors integrated into their normal way of doing things.
Lewin's change model's refreezing phase occurs when an organisation resumes "business as usual" after undergoing change. The best method for doing this is to employ a "consolidation" technique, in which you take some time to reflect on all that has been accomplished thus far, recognise achievements, and address any unresolved problems that may have arisen along the route.
If everything went according to plan, your organisation is now considerably stronger than before and better equipped to handle challenges in the future. It's critical to step back and conduct a self-assessment if you failed during any of the previous rounds.
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average fixed costs group of answer choices will remain unchanged as output expands. are defined as the change in total costs divided by the change in output. will always increase as output increases. will always decrease as output expands.
The average fixed costs basically happen to always decreases whenever there is an expansion of outputs.
The correct option is option D.
The average fixed cost or the AFC is basically the fixed cost which does not happen to change when there is change in the amount of goods as well as the services which are produced by a company. The average fixed cost or the AFC can basically be defined as the fixed cost per unit.
It is basically calculated by dividing the total fixed cost along with the output level. Average fixed costs also always are observed to decrease when there is an expansion of the outputs.
Hence, the correct option is option D.
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what are some key success factors for hosts and organizers to differentiate themselves during the planning and promoting stage of the event management?
Some key success factors for hosts and organizers to differentiate themselves during the planning and promoting stage of event management include innovative event concepts, effective target audience identification, strategic marketing, strong partnerships, and efficient resource management.
Key success factors for hosts and organizers to differentiate themselves during the planning and promoting stage of event management are as follows:Useful Marketing
Marketing is critical to the success of an event. You must provide potential visitors with the essential details of your event in advance, such as its title, date, location, and a brief summary of its objectives. It is critical to ensure that the marketing of your event is consistent with its goals and targets the appropriate people.Using Targeted AdvertisingAdvertising that is personalized to a specific audience may significantly boost an event's attendance. To target your audience, you must first recognize your event's target audience, then build messaging that is suitable for them. Advertisements may be distributed through various mediums, including social media, email, and direct mail
.Utilizing Event Management SoftwareEvent management software can assist in streamlining the event planning process. Event management software may assist in automating duties like registration, ticketing, and payments. You can save time and money by using this software and solutions. Providing excellent customer service customer service is crucial to the success of your event. It's crucial to make your attendees feel welcome and heard throughout the event planning and execution stages. By providing helpful and timely answers to inquiries, creating a comfortable atmosphere, and encouraging feedback, you can improve your attendees' experience. Prioritize security and safetyAttendees' security and safety are critical elements of any event. It's critical to provide a secure and safe setting for attendees. Properly trained personnel, security personnel, and volunteers should all be present to handle emergencies and ensure attendees' safety.
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agency by estoppel means: a.the agent creates an appearance of authority in the principal which leads a third party to reasonably conclude that the agent has the authority to perform certain acts. b.conduct on the part of the agent that implies an agency relationship must be stopped as soon as the principal implies disagreement. c.conduct by the agent through word or actions is not sufficient to bind the principal to contracts the agent creates. d.actions by the principal lead a person to believe that the presumed agent has authority to act on the principal's behalf.
Agency by estoppel is a legal principle that governs the relationship between agents and principals, and it arises when an agent's conduct creates an appearance of authority that leads a third party to reasonably believe that they have authority to act on behalf of the principal.(option a).
The concept of agency is a fundamental principle in business and commercial law, as it determines the extent to which a principal is liable for the actions of their agent. In general, an agency relationship arises when one person (the agent) agrees to act on behalf of another person (the principal) and the principal has the power to control the agent's actions.
However, in some situations, an agent may not have actual authority to act on behalf of the principal, but their actions create an appearance of authority. This is where the principle of agency by estoppel comes into play.
When the agent's conduct leads a third party to reasonably believe that they have authority to act on behalf of the principal, the principal may be bound by the agent's actions, even if the agent did not have actual authority.
Hence the option (a) is right one.
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which activity stresses the demand side of water supplies? responses pollution pollution drought drought overpopulation overpopulation flood flood
The activity that stresses the demand side of water supplies is overpopulation.
What is overpopulation?Overpopulation is a situation that occurs when a population's size surpasses the carrying capacity of the environment. This term applies to both animal and human populations. When it comes to human populations, overpopulation refers to the condition in which the number of people in an area exceeds the available resources to sustain them. This leads to a scarcity of resources, resulting in an imbalance between resource consumption and resource availability, posing a significant threat to the environment and human well-being.
The impact of overpopulation on water supplies: The demand for freshwater resources is increasing due to overpopulation. As the population grows, so does the demand for water for domestic, agricultural, and industrial purposes.
However, overpopulation can put a strain on water resources, which can cause droughts, floods, and other water-related disasters. It can also lead to pollution and the depletion of natural water resources.
Thus, overpopulation is the activity that stresses the demand side of water supplies.
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which cash reconciling item could potentially affect either the bank statement or the general ledger?
An item that could potentially affect either the bank statement or the general ledger is an outstanding check. A general ledger is a comprehensive record-keeping system that contains all of a company's accounts.
Every transaction that takes place in a firm, such as payments to vendors, payroll, and any other business expenses, is recorded in the general ledger. The general ledger's purpose is to provide a comprehensive view of all of a company's financial transactions, from start to finish. The following are some cash reconciling items that could potentially affect either the bank statement or the general ledger: An outstanding check is an example of a cash reconciling item that may influence either the bank statement or the general ledger.
This item reflects any check that has been released by the firm but has yet to clear the bank account.An NSF or a bounced check is another cash reconciling item that might influence either the bank statement or the general ledger. When a customer pays by check, the bank processes the transaction and notifies the company of any bounce fees or penalties. The amount of the check is then deducted from the firm's account and reflected in the general ledger.
An electronic funds transfer or an EFT is a third example of a cash reconciling item that may influence either the bank statement or the general ledger. This occurs when funds are deposited or withdrawn from a company's account electronically, such as via a wire transfer, and are reflected in the general ledger.
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what is the maximum apr that you will be ready to pay a card for which the interest is compounded daily?
The maximum APR (Annual Percentage Rate) you should be willing to pay for a credit card with daily compounded interest depends on your financial situation, credit score, and risk tolerance.
The Annual Percentage Rate (APR) is the rate of interest charged on the outstanding balance of a credit card. It is expressed as a percentage of the balance and can vary depending on factors such as creditworthiness, credit score, and the type of credit card.
The maximum APR you should be willing to pay for a credit card depends on your individual financial situation, risk tolerance, and credit score.
It's essential to compare offers and carefully consider the interest rate, fees, and other terms before deciding on a card. Remember, lower APRs are always preferable, as they result in lower costs for borrowing money.
When considering credit card offers, it's important to look beyond just the APR and consider the other terms and fees associated with the card. Some cards may have a lower APR but come with annual fees or other charges that could increase the overall cost of borrowing money.
Credit card companies often use daily compounded interest, which means that interest is calculated on a daily basis and added to the outstanding balance. This can increase the total amount of interest paid over time, especially if the balance is not paid in full each month.
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jamaica and norway would not be able to gain from trade if norway's opportunity cost of one radio changed to
If Jamaica and Norway would not be able to gain from trade, it would mean that Norway's opportunity cost of one radio is equal to or worse than Jamaica's opportunity cost.
Jamaica and Norway would not be able to gain from trade if Norway's opportunity cost of one radio changed to 10 coconutsIn this situation, trade between the two countries wouldn't provide any mutual benefits, as they wouldn't be able to exchange goods at a more favorable rate.
What is trading? Trade refers to the act of exchanging products or services between two or more parties. Trade is the exchange of products, services, or resources between two or more people, organizations, or countries. The law of comparative advantage states that two countries can achieve gains from trade if they specialize in the production of the products for which they have a lower opportunity cost and then trade for the goods for that they have a higher opportunity cost. Jamaica and Norway are countries that can gain from trade. They can achieve these gains through the law of comparative advantage. Jamaica is good at producing coconuts, while Norway is good at producing radios. The opportunity cost of producing one radio for Jamaica is 1/2 coconut, while for Norway it is 2/5 coconut. The gains from trade can be realized if Jamaica produces coconuts and Norway produces radios. Jamaica can produce 20 coconuts, while Norway can produce 25. They can trade by exchanging 20 coconuts for 25 radios. By specializing in the production of the goods they have a comparative advantage in, they can produce more, trade with other countries, and achieve gains from trade. However, if Norway's opportunity cost of producing one radio increases to 10 coconuts, they will no longer be able to gain from trade. Jamaica would be better off producing radios rather than coconuts because it has a lower opportunity cost of producing radios than producing coconuts. Norway, on the other hand, will no longer have a comparative advantage in radio production, and the gains from trade will no longer be possible.
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Machine has three speed settings, low medium fast the low setting produces 110 units with a 90% quality rating the medium setting produces 120 units with an 80% quality rating in the fast setting produces 140 units with a 70% quality rating if each unit sells for $20 what shutting makes the company the most money in sales win percentage not meeting quality standards cannot be sold
The low setting makes the company the most money in sales, with a total revenue of $1980
To determine which setting makes the company the most money, we need to calculate the total revenue generated by each setting while taking into account the quality rating. For the low setting, the company produces 110 units with a 90% quality rating, which means that 10% of the units are not sellable. So, the total number of sellable units is 110 x 0.9 = 99 units. The revenue generated from selling these units is 99 x $20 = $1980. For the medium setting, the company produces 120 units with an 80% quality rating, which means that 20% of the units are not sellable. So, the total number of sellable units is 120 x 0.8 = 96 units. The revenue generated from selling these units is 96 x $20 = $1920.
For the fast setting, the company produces 140 units with a 70% quality rating, which means that 30% of the units are not sellable. So, the total number of sellable units is 140 x 0.7 = 98 units. The revenue generated from selling these units is 98 x $20 = $1960.
Therefore, the low setting makes the company the most money in sales, with a total revenue of $1980
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simultaneous design of product, process, and supply chain configuration is referred to as: question 1 options: a) three-dimensional concurrent engineering b) diversity engineering c) collaborative engineering d) two-dimensional cooperative engineering
The simultaneous design of product, process, and supply chain configuration is referred to as three-dimensional concurrent engineering. The correct option is A.
When creating a new product, three-dimensional concurrent engineering is a technique that encompasses the development of product, process, and supply chain configuration designs all at once to save time and money in the manufacturing process. This approach involves designing all three aspects concurrently to improve efficiency and effectiveness in product development and delivery.
The advantages of three-dimensional concurrent engineering are it reduces manufacturing time, reduces the time required to market a product, reduces the need for maintenance and repairs, focuses on teamwork, and a cross-functional team is employed from the start of the process.
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to compute gdp, we group of answer choices add up the wages paid to all workers. add up the costs of producing all final goods and services. add up the market values of all final goods and services. take the difference between the market values of all final goods and services and the costs of producing those final goods and services.
When calculating Gross Domestic Product (GDP), it is necessary to add up the market values of all final goods and services. GDP is the total value of all final goods and services produced in a given economy over a specified period.
It is calculated by adding up the market values of all final goods and services produced in a given economy.To compute GDP, one needs to add up the market values of all final goods and services. This entails summing the total value of goods and services produced in a given economy. The summing up of the value of goods and services produced takes into account the market value of the final goods and services produced by an economy during a given period.
The aim of calculating GDP is to determine the size of the economy. GDP measures the total value of goods and services produced in an economy in a given period. It is used to compare the size of different economies and the growth rates of these economies over time. The GDP data is also used by policymakers to evaluate the state of the economy and to make informed decisions regarding economic policies.Therefore, the correct option is "add up the market values of all final goods and services."
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albert owns a drone that he's used for fun, and he's really good at it. a friend suggested that he offer services to real estate licensees as a side gig. can he use his drone to take aerial photos and videos of listings?
Albert can use his drone to take aerial photos and videos of listings for real estate licensees, but he must ensure that he complies with all Federal Aviation Administration (FAA) regulations regarding commercial drone use.
This includes obtaining a remote pilot certificate, registering the drone with the Federal Aviation Administration, and following guidelines for drone operation, such as flying below 400 feet, within visual line of sight, and not over people or moving vehicles. It's important for Albert to educate himself on the regulations and obtain the proper certifications before offering his services to avoid any legal or safety issues.
Additionally, some states and local governments have their own regulations that may need to be followed. Albert should also consider liability issues and ensure he has proper insurance coverage for his business. If he determines that he can comply with all regulations and requirements, offering drone services to real estate licensees could be a profitable side gig for him.
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n the context of the aggregate demand-aggregate supply (ad-as) model, an economy-wide improvement in management skills would cause a. the aggregate demand curve to shift to the right b. the aggregate demand curve to shift to the left c. the long-run aggregate supply curve to shift to the right d. the long-run aggregate supply curve to shift to the left
In the aggregate demand-aggregate supply (AD-AS) model, if the management skills across the economy-wide improve, it would result in the long-run aggregate supply curve shifting to the right. Therefore, option (c) is the correct answer.
This is because better management skills lead to increased productivity and efficiency, allowing businesses to produce more goods and services at the same cost, thus increasing the overall supply in the long run. Aggregate Demand-Aggregate Supply is the most widely accepted macroeconomic model, which explains how changes in overall prices and levels of output in the economy occur over time.
The AD-AS model is based on the concept of supply and demand, where the economy's price level is fixed by the intersection of the aggregate supply and aggregate demand curves. A shift in either the aggregate supply or the aggregate demand curve would cause the equilibrium price level and output level to change in the economy. Thus, if there is an economy-wide improvement in management skills, it would cause an increase in the economy's output level and a decrease in the input cost. It means that the long-run aggregate supply curve will shift to the right.
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the t-account below represents assets and liabilities for a bank. use the t-account to calculate the bank's net worth. assets liabilities net worth loans $17 million deposits $12 million u.s. government securities (usgs) $8 million reserves $1 million net worth ?
As per the given values of the T-account in question, the bank's net worth is $14 million.
Amount of loans = $17 million
Deposits = $12 million
US government securities = $8 million
Reserves = $1 million
T-accounts are an informal term for a group of financial papers that employs bookkeeping with two entries. The account is referred to as a standard T-account due to the arrangement of the financial papers.
Calculating the amount of total assets -
Total assets = Loans + US government securities + Reserves
Total assets = $17 million + $8 million + $1 million
= $26 million
Total liabilities = Deposits = $12 million
Calculating the net worth
Net worth = Total assets - Total liabilities
= $26 million - $12 million
= $14 million
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if hamburgers and hotdogs have a cross-price elasticity of demand of 2.34, they would be classified as:
If hamburgers and hotdogs have a cross-price elasticity of demand of 2.34, they would be classified as substitute goods.
What is cross-price elasticity?The responsiveness of the quantity demanded of a product when the price of a related product changes is known as cross-price elasticity. Cross-price elasticity of demand is a statistical tool used in economics to determine the relationship between two commodities.
The cross-price elasticity of demand is calculated by dividing the percentage change in the quantity demanded of commodity A by the percentage change in the price of commodity B, while keeping other variables constant, such as consumer income and the price of alternative products.
There are two types of cross-price elasticity of demand:
Substitute goods are goods that can be used in place of one another. When the price of one commodity rises, the demand for the other commodity rises as well. When the price of a good increases, consumers may choose to buy a similar product rather than the more expensive one. As a result, an increase in the price of one commodity leads to an increase in the demand for the other commodity. In this situation, the cross-price elasticity of demand would be greater than zero.Complementary goods are goods that are used together. When the price of one commodity rises, the demand for the other commodity decreases. When the price of a product rises, consumers may choose to buy less of the complementary good, resulting in a decrease in the demand for that complementary good. In this situation, the cross-price elasticity of demand would be less than zero.To know more about substitute goods, click on the link below:
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ody owns kuppajava kiosks, a sole proprietorship. jody's liability is limited by state statute and varies from state to state. limited to the extent of capital expenditures. limited to the extent of his or her original investment. unlimited.
As a sole proprietorship, Jody's liability is generally unlimited.
This means that Jody is personally responsible for all debts and legal obligations of the business, and his or her personal assets can be used to satisfy those debts or obligations. Although some states may have statutes that limit the liability of sole proprietors to the extent of capital expenditures or their original investment, these limitations are typically not as robust as those available to other forms of business entities, such as limited liability companies (LLCs) or corporations. Therefore, it is important for Jody to carefully consider the potential risks and liabilities associated with operating a sole proprietorship and take steps to protect his or her personal assets from potential claims or legal actions.
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all of the following would shift the lras curve to the right except an increase in the overall price level. a net inflow of human capital. an improvement in technology. an increase in the size of the labor force.
In this case, the correct answer to the student question is "an increase in the overall price level."
All of the other options
- a net inflow of human capital, an improvement in technology, and an increase in the size of the labor force - would shift the LRAS (long-run aggregate supply) curve to the right.
This is because they all represent factors that increase the economy's productive capacity, which is reflected in an increase in the quantity of goods and services that can be produced at any given price level.
However, an increase in the overall price level would not shift the LRAS curve to the right because it does not represent an increase in productive capacity.
Rather, it reflects a decrease in the purchasing power of money, which would lead to an increase in the cost of production and ultimately result in a decrease in aggregate supply.
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which of the following is a criticism of the viewpoint expressed in the quote? our true choice is not between tax reduction, on the one hand, and the avoidance of large federal deficits on the other. it is increasingly clear that no matter what party is in power, so long as our national security needs keep rising, an economy hampered by restrictive tax rates will never produce enough revenues to balance our budget just as it will never produce enough jobs or enough profits . . . it is a paradoxical truth that tax rates are too high today and tax revenues are too low and the soundest way to raise the revenues in the long run is to cut the rates now.
The criticism of the viewpoint expressed in the quote could be:
1- Lack of consideration for government spending: The quote focuses solely on tax reduction as a solution to balancing the budget, without addressing the role of government spending in creating deficits.
2- Overemphasis on tax cuts: The quote suggests that cutting tax rates is the "soundest way to raise revenues," which may be criticized as an oversimplification of the complex factors affecting revenue generation and budget balancing.
3- Ignoring potential trade-offs: The quote presents tax cuts as a solution for increasing revenues, jobs, and profits without acknowledging potential trade-offs, such as the impact on government services, social programs, and income inequality.
4- Assumption of constantly rising national security needs: The quote assumes that national security needs will always rise, without considering the potential for changes in geopolitical dynamics or policy priorities.
5- Lack of evidence or data: The quote presents assertions without providing empirical evidence or data to support the claims made.
It's important to note that different individuals or groups may have varying perspectives on this topic, and criticism may depend on one's economic, political, or ideological views.
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when writing a sales message in which price is an issue, what can you do to reduce resistance? check all that apply. stretch the truth to make your product look better. compare your prices favorably with those of a competitor. show the price in large units. delay mentioning a price until after you create a desire for the product. what motivators should the action section of your sales message include? check all that apply. an unauthorized endorsement a proof of purchase a deadline
When writing a sales message in which price is an issue, it is important to approach the topic of cost with sensitivity and care.
Here are some tips to reduce resistance and increase the chances of making a sale:
Compare your prices favorably with those of a competitor: One way to ease resistance to a product's price is to compare it favorably to those of a competitor. This can help to put the price in perspective and show the customer that your product offers good value for money.
Show the price in large units: If the price is relatively high, showing it in large units can make it seem more affordable. For example, instead of saying that a product costs $500, you could say that it costs only $1.37 a day over a year.
Delay mentioning a price until after you create a desire for the product: If the price is likely to put off potential customers, it can be effective to delay mentioning it until after you have created a desire for the product. This way, customers are more likely to be willing to pay the price.
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steve's company has been told to keep costs down and take advantage of economies of scale in all purchasing, manufacturing, and transportation decisions. when a company must focus on cost reduction like this, it is beneficial to use a(n
Keeping prices low and utilizing economies of scale in all purchasing, production, and transportation choices are mandates for Steve's firm. It is advantageous to utilize a Push supply chain approach when a business has to concentrate on cost reduction in this manner.
Businesses that opt for a push supply chain strategy must put up logistics systems that can handle big volumes of product if they want to benefit from the economies of scale that come with it. They will specifically profit from: -Transportation methods that can affordably handle massive quantities of cargo, such railroads and container ships.
Systems that control the physical flow of goods via warehouses and distribution centers to make sure that goods are delivered to the appropriate places as quickly as possible.
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Correct Question:
Steve's company has been told to keep costs down and take advantage of economies of scale in all purchasing, manufacturing, and transportation decisions. When a company must focus on cost reduction like this, it is beneficial to use a ___ supply chain strategy.
on april 1, a company purchased two units of inventory, a and b. the cost of unit a was $670, and the cost of unit b was $555. on april 30, the company had not sold the inventory. the net realizable value of unit a was now $685 while the net realizable value of unit b was $465. the adjusting entry associated with the lower of cost and net realizable value on april 30 will be: event account title debit credit 1. cost of goods sold 75 1. inventory 75 2. inventory 75 2. cost of goods sold 75 3. cost of goods sold 90 3. inventory 90 4. inventory 90 4. cost of goods sold 90 multiple choice option 1 option 2 option 3 option 4
1. Cost of Goods Sold: $90 (Debit). 2. Inventory: $90 (Credit). Option 3 is correct.
The student question asks for the adjusting entry associated with the lower of cost and net realizable value on April 30 for a company that purchased two units of inventory, A and B. Unit A cost $670 and its net realizable value was $685, while Unit B cost $555 and its net realizable value was $465.
To determine the adjusting entry, we need to compare the cost and net realizable value for each unit and choose the lower value. Compare the cost and net realizable value for Unit A:- Cost of Unit A: $670. Net Realizable Value of Unit A: $685. Lower value for Unit A: $670 (cost). Compare the cost and net realizable value for Unit B:.Cost of Unit B: $55. Net Realizable Value of Unit B: $465. Lower value for Unit B: $465 (net realizable value)
Determine the difference in value for the inventory that requires an adjusting entry:Unit B's cost needs to be adjusted from $555 to $465, which is a difference of $90.Create the adjusting entry: The adjusting entry should decrease the inventory value and increase the cost of goods sold. Therefore, the correct adjusting entry is:Cost of Goods Sold: $90 (Debit). Inventory: $90 (Credit). So, the correct answer is Option 3.
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when an agreement for a labor contract has been reached, what must occur before it becomes binding? a.the collective bargaining unit must be identified. b.it must be ratified by membership. c.employees must be given a chance to opt out of unionization. d.the national labor relations board will certify the election.\
When an agreement for a labor contract has been reached before it becomes binding it occurs option b. it must be ratified by the union membership.
Ratification refers to the formal approval of the agreement by the union membership.
The agreement is presented to the members for a vote.
And if the majority of the members approve the agreement, it becomes binding on both parties.
Before the ratification process, the collective bargaining unit must have been identified.
And negotiations must have taken place between the union and the employer to reach the agreement.
However, the certification of the election by the National Labor Relations Board is only necessary.
When a union is seeking to represent employees for the first time, not after a labor contract has been reached.
Additionally, giving employees the chance to opt-out of unionization is not relevant in the context of ratifying a labor contract.
As the employees are already union members.
Therefore, for an agreement of a labour contract has been reached before binding it shows option (b) it must be ratified by membership.
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the financial statements for highland corporation included the following selected information: common stock $ 1,530,000 retained earnings $ 780,000 net income $ 1,110,000 shares issued 102,000 shares outstanding 70,000 dividends declared and paid $ 740,000 the common stock was sold at a price of $31 per share. 2. what was the amount of retained earnings at the beginning of the year?
The amount of retained earnings at the beginning of the year for Highland Corporation was $410,000.
The amount of retained earnings at the beginning of the year for Highland Corporation can be calculated using the following information from the financial statements: retained earnings at the end of the year, net income, and dividends declared and paid.
Step 1: Determine the retained earnings at the end of the year.
Retained earnings at the end of the year = $780,000
Step 2: Identify the net income for the year.
Net income = $1,110,000
Step 3: Identify the dividends declared and paid during the year.
Dividends declared and paid = $740,000
Step 4: Calculate the retained earnings at the beginning of the year using the formula:
Beginning retained earnings = Ending retained earnings - Net income + Dividends declared and paid
Plugging the values from Steps 1, 2, and 3 into the formula:
Beginning retained earnings = $780,000 - $1,110,000 + $740,000
Beginning retained earnings = -$330,000 + $740,000
Beginning retained earnings = $410,000.Therefore, the amount of retained earnings was $410,000
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benton corporation manufactures computer microphones, which come in two models: standard and premium. data for a representative quarter for the two models follow: standard premium units produced 11,200 2,800 production runs per quarter 50 25 direct materials cost per unit $ 30 $ 64 direct labor cost per unit 50 75 manufacturing overhead in the plant has three main functions: supervision, setup labor, and incoming material inspection. data on manufacturing overhead for a representative quarter follow: supervision $ 231,000 setup labor 257,250 incoming inspection 193,200 total overhead $ 681,450 required: benton currently applies overhead on the basis of direct labor cost. what is the predetermined overhead rate for the quarter? the cfo and the plant controller at benton are thinking of adopting an abc system. they have tentatively chosen the following cost drivers: direct labor cost for supervision, production runs for setup labor, and direct material dollars for incoming inspection. compute the cost driver rates for the proposed system at benton. note: enter your answers rounded to 2 decimal places.
Incoming inspection rate = $193,200 / (($30 x 11,200) + ($64 x 2,800))
Incoming inspection rate = $193,200 / $1,182,400
Incoming inspection rate = 0.163 or 16.3%
Predetermined Overhead Rate (based on direct labor cost):
Total manufacturing overhead = $681,450
Total direct labor cost = ($50 x 11,200) + ($75 x 2,800) = $1,040,000
Predetermined overhead rate = Total manufacturing overhead / Total direct labor cost
Predetermined overhead rate = $681,450 / $1,040,000
Predetermined overhead rate = 0.655 or 65.5%
Cost driver rates for ABC system:
Supervision: Total supervision cost / Total direct labor cost
Supervision rate = $231,000 / $1,040,000
Supervision rate = 0.222 or 22.2%
Setup labor: Total setup labor cost / Total production runs
Setup labor rate = $257,250 / 75
Setup labor rate = $3,430 or 34.30 per production run
Incoming inspection: Total incoming inspection cost / Total direct material cost
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jacob was injured when felicia's car struck him as he was jogging to the park. felicia's insurance company asked jacob to sign a settlement accepting $75,000 but promising that he would not sue for any further damages. is this consideration?
Yes, the settlement offered by Felicia's insurance company is consideration.
Consideration is an essential element of a valid contract, which refers to something of value that is exchanged between the parties. In this case, the settlement offered by Felicia's insurance company - $75,000 in exchange for Jacob's promise not to sue for further damages - is a form of consideration.
The settlement represents a compromise between the parties, with Felicia's insurance company providing compensation for Jacob's injuries and Jacob giving up his right to sue for additional damages. Thus, the settlement is a valid contractual agreement with mutual consideration from both parties.
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