The Shirley card serves as an example of the ways in which **social and political perspectives** are embedded in machine design, put into play just by using them.
The Shirley card was a reference card developed by Kodak to calibrate skin tones in film processing. The original version and subsequent versions of the card featured only one model, who was white. This design choice reflected the prevailing social and political perspectives of the time, which prioritized and centered whiteness as the standard for skin tone calibration. The absence of diverse representation on the card reinforced racial biases and perpetuated an exclusionary approach.
However, in 1995, Kodak introduced a new version of the Shirley card that featured a white, Asian, and black woman with different skin tones. This update was a response to growing awareness and demands for more inclusive representation. By incorporating diverse models, Kodak acknowledged the importance of considering different skin tones and challenging the biases inherent in the previous versions.
The example of the Shirley card illustrates how social and political perspectives shape machine design. Design choices are not neutral; they reflect the values, biases, and power dynamics of the society in which they are created. Algorithms, technological advancements, and countervisual strategies can all play a role in machine design, but ultimately, it is the underlying social and political perspectives that determine how these elements are incorporated and the impact they have on society.
In conclusion, the Shirley card highlights the importance of recognizing and challenging the embedded social and political perspectives in machine design to ensure inclusivity, fairness, and equity.
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Fitness Fanatics is a regional chain of health clubs. The managers of the clubs, who have authority to make investments as needed, are evaluated based largely on retum on investment (ROI). The company's Springfield Club reported the following results for the past year. Sales $940,000
Net operating income $36,660
Average operating assests $100,000
The following questions are to be considered independently.
The return on investment (ROI) for Fitness Fanatics' Springfield Club is 36.66%.
Return on investment (ROI) is a financial metric used to assess the profitability of an investment by comparing the net operating income to the average operating assets.
In the case of Fitness Fanatics' Springfield Club, the ROI is calculated as follows:
ROI = (Net Operating Income / Average Operating Assets) * 100
Plugging in the values provided:
ROI = (36,660 / 100,000) * 100 = 36.66%
The ROI of 36.66% indicates that for every dollar invested in the Springfield Club, the club generated a return of 36.66 cents. This demonstrates the club's ability to generate profits relative to its invested assets.
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Describe how improvement, learning and innovation would contribute to sustained success of an organization.
Improvement, learning, and innovation are essential for the sustained success of an organization. They enable organizations to adapt to changing environments, enhance efficiency and effectiveness, foster a culture of growth, and stay ahead of competitors.
Improvement, learning, and innovation play crucial roles in the long-term success of an organization. Firstly, continuous improvement allows organizations to enhance their processes, products, and services, leading to increased efficiency and effectiveness. By identifying areas for improvement and implementing changes, organizations can streamline operations, reduce costs, and deliver higher-quality outputs, thereby gaining a competitive edge.
Secondly, a commitment to learning is vital for sustained success. Organizations that prioritize learning foster a culture of growth and development among their employees. This creates a skilled and knowledgeable workforce that can adapt to evolving challenges and seize new opportunities. Learning also promotes employee engagement and satisfaction, leading to higher productivity and retention rates.
Lastly, innovation is a driving force for organizational success. Embracing innovation enables organizations to stay ahead of the curve, anticipate customer needs, and deliver unique solutions. It encourages creativity, experimentation, and the exploration of new markets or technologies. By constantly seeking innovative ideas and approaches, organizations can remain relevant in a rapidly changing business landscape.
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The United States recently passed a trade law to impose _____________ on imports to help American businesses compete more effectively. Embargos Tariffs Quotas Restrictions Blockades
The United States recently passed a trade law to impose tariffs on imports to help American businesses compete more effectively.
Tariffs are taxes or duties imposed on imported goods, making them more expensive and less competitive in the domestic market. By implementing tariffs, the United States aims to protect domestic industries from foreign competition, create a level playing field, and support the growth and competitiveness of American businesses. Tariffs can serve as a trade policy tool to address trade imbalances, protect domestic jobs, and promote economic interests. However, it's worth noting that the use of tariffs can also have potential drawbacks, such as escalating trade tensions, retaliation from other countries, and increased costs for consumers.
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1) The relevant monitoring mechanism for a company’s
account receivable is _______.
Select one:
A. the average payable period
B. called the credit instrument
C. the aging schedule
D. the auditing of
The aging schedule is the relevant monitoring mechanism for a company's accounts receivable. It is a report that categorizes the outstanding receivables based on the length of time they have been outstanding.
The aging schedule provides valuable information about the aging of receivables, allowing the company to assess the effectiveness of its credit policies and collection efforts.
By analyzing the aging schedule, the company can identify any potential issues with late payments or delinquent accounts and take appropriate actions, such as following up with customers or adjusting credit terms. This monitoring mechanism helps the company maintain control over its receivables, improve cash flow, and mitigate the risk of bad debts.
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Discount loan. Up-Front Bank uses discount loans for all its customers who want one-year loans. Currently, the bank is providing one-year discount loar at 7.9%. What is the effective annual rate on these loans? If you were required to repay $250,000 at the end of the loan for one year, how much would th bank have given you at the start of the loan? If you were required to repay $250,000 at the end of the loan for one year, how much would the bank have given you at the start of the loan? (Round to the nearest dollar.)
To calculate the effective annual rate (EAR) on the discount loan, we can use the following formula: EAR = (1 + Discount Rate)^n - 1
In this case, the discount rate is 7.9% and the loan period is one year (n = 1).
EAR = (1 + 0.079)^1 - 1
EAR = 0.079 or 7.9%
Therefore, the effective annual rate on these loans is 7.9%.
To calculate how much the bank would have given you at the start of the loan, we can use the formula for discount loans:
Loan Amount = Face Value / (1 + Discount Rate)
In this case, the face value is $250,000 and the discount rate is 7.9%.
Loan Amount = $250,000 / (1 + 0.079)
Loan Amount = $250,000 / 1.079
Loan Amount ≈ $231,316 (rounded to the nearest dollar)
Therefore, the bank would have given you approximately $231,316 at the start of the loan.
Please note that the amount to be repaid at the end of the loan, $250,000, remains the same as stated in the question.
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To calculate the effective annual rate (EAR) on the discount loan, we can use the following formula: EAR = (1 + Discount Rate)^n - 1
In this case, the discount rate is 7.9% and the loan period is one year (n = 1).
EAR = (1 + 0.079)^1 - 1
EAR = 0.079 or 7.9%
Therefore, the effective annual rate on these loans is 7.9%.
To calculate how much the bank would have given you at the start of the loan, we can use the formula for discount loans:
Loan Amount = Face Value / (1 + Discount Rate)
In this case, the face value is $250,000 and the discount rate is 7.9%.
Loan Amount = $250,000 / (1 + 0.079)
Loan Amount = $250,000 / 1.079
Loan Amount ≈ $231,316 (rounded to the nearest dollar)
Therefore, the bank would have given you approximately $231,316 at the start of the loan.
Please note that the amount to be repaid at the end of the loan, $250,000, remains the same as stated in the question.
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Heat, Inc. uses budgeted direct labor-hours to budget for manufacturing overhead. Variable overhead is budgeted at $1.30 per direct labor-hour. Heat, Inc. has budgeted fixed manufacturing overhead at $119,600 per month, which includes depreciation of $19,710 and all other fixed manufacturing overhead costs represent current cash flows. In the budgeting process, Heat, Inc. has estimated that 9,200 direct labor-hours will be required in September. Required: 1. What are the budgeted cash disbursements for manufacturing overhead for September? 2. What is the predetermined overhead rate for September?
The budgeted cash disbursements for manufacturing overhead for September can be calculated by adding the fixed manufacturing overhead to the variable overhead based on the budgeted direct labor-hours.
Variable overhead = Budgeted variable overhead rate * Budgeted direct labor-hours
= $1.30 per direct labor-hour * 9,200 direct labor-hours
= $11,960
Budgeted cash disbursements for manufacturing overhead = Fixed manufacturing overhead + Variable overhead
= $119,600 + $11,960
= $131,560
Therefore, the budgeted cash disbursements for manufacturing overhead for September are $131,560.
The predetermined overhead rate for September can be calculated by dividing the budgeted manufacturing overhead by the budgeted direct labor-hours.
Predetermined overhead rate = Budgeted manufacturing overhead / Budgeted direct labor-hours
= ($119,600 + $11,960) / 9,200
= $131,560 / 9,200
= $14.30 per direct labor-hour
Therefore, the predetermined overhead rate for September is $14.30 per direct labor-hour.
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Fill out the above calculations using the following information
Record the following adjusting entries in general journal form as of December 31, 2021:
Supplies on hand at the end of the year: $5,016.
Equipment shown on the 12/1 TB was purchased on 1/1/17, has a 7-year life, no salvage value and company uses double-declining balance method for its depreciation.
Don’t forget to depreciate the new equipment, which is also depreciated using the DDB method!
Included in the truck balance is a fully depreciated truck for $6,500 and a new truck valued at $50,000 that was purchased on 1/1/17. The new truck has an 8-year life, no salvage value and the company uses the sum-of-the-years digits for its depreciation method on this asset.
The building is depreciated under the straight-line method over 39 years and was placed in service on July 1, 2018.
The machinery was purchased on December 1, 2020, has a 5-year useful life, salvage value of $4,000, and is being depreciated under the straight-line method.
The patent was purchased on 1/1/2013 for $100,000 and its useful life is 20 years.
Included in the Prepaid Insurance Account balance at 12/1 is a $75,000, 12-month insurance policy that was purchased on August 1, 2021.
Also included in the 12/1 trial balance (and the 12/31 TB) was an insurance policy that expired on 12/31/21.
Declared dividends of $350,000 on December 31.
The fair market value of the short-term investments is $12,500.
The total fair value of the Available for Sale Securities is $489,000.
2% of Accounts Receivable is estimated to be uncollectible. Company uses the allowance method for estimating its uncollectible accounts.
Accrued salaries of $145,000 and accrued payroll taxes of 6.2%.
Had issued $2,500,000 of 4%, 10-year bond, dated 1/1/18 for $2,305,133 when the market rate was 5%. Interest is paid on June 30 and January 1 using the effective interest rate method. The June payment is included in the Dec. 1 TB. Extra credit of 5 points if a complete amortization table (all 10 years) is included. Partial extra credit may be awarded.
One month has passed since the issuance of restricted stock.
Interest on 30 days of short-term note payable, dated 12/2/21 should be accrued. (Assume 360 days in a year for calculation)
Income tax rate is 21%
Additional Information:
Panther Builders, Inc. was founded in Grand Rapids, Michigan in 2013 by Davenport University entrepreneurs. It is a private company with more than 40 employees. Its operations include providing household renovation services to homeowners and small businesses.
During 2021, the following additional transactions occurred: (Hint: these are already included in 12/1/21 TB, but may be needed for the Statement of Cash Flows and calculation of Weighted Average shares of Common Stock )
Issued 35,000 shares of common stock, $1 par, for $700,000 on June 30, 2021.
Some equipment was sold (original cost $10,000, book value $3,000) for $6,500 (do not consider in your #2 AJE). Confirm with the 12/1 Trial Balance!
All amortization and depreciation is recorded once a year on December 31.
Market price per share of stock at 12/31/2021 was $18.75.
The adjusting entries to be recorded in the general journal as of December 31, 2021, include depreciation of equipment, trucks, building, and machinery, allowance for uncollectible accounts, accrued salaries and payroll taxes, amortization of the patent, recognition of expired insurance policy, declaration of dividends, accrual of interest on short-term note payable, and calculation of income tax.
What adjusting entries need to be recorded on December 31, 2021?The adjusting entries for December 31, 2021, involve various aspects of Panther Builders, Inc.'s financial activities.
Firstly, depreciation needs to be recorded for equipment, trucks, building, and machinery using different methods such as double-declining balance, sum-of-the-years digits, and straight-line.
Secondly, an allowance for uncollectible accounts needs to be estimated based on 2% of accounts receivable.
Thirdly, accrued salaries and payroll taxes should be recognized. The amortization of the patent purchased in 2013 is also required. Additionally, the recognition of an expired insurance policy, declaration of dividends, and accrual of interest on a short-term note payable are necessary.
Lastly, income tax calculations at a rate of 21% need to be considered.
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Project L requires an initial outlay at t = 0 of $52,000, its expected cash inflows are $10,000 per year for 12 years, and its WACC is 10%. What is the project's payback? Round your answer to two decimal places.
__________ years
The project's payback is 5.20 years.
Given, Initial outlay (Po) = $52,000Cash inflows (C) = $10,000Period (n) = 12 years WACC = 10%To calculate the project's payback, we need to find the number of years it takes for the project's cash inflows to equal its initial outlay. The formula for payback period is: Payback period = Po/C Where, Po is the initial outlay, and C is the cash inflows. Substituting the values in the above formula, Payback period = $52,000/$10,000Payback period = 5.20 years Therefore, the project's payback is 5.20 years (rounded to two decimal places).
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macaskill also explains why fair trade does very little to help the poorest farmers, why boycotting sweatshops makes things worse for the global poor, and why people who pursue high-income careers such as doctors or wall street bankers could do more good than charity workers by donating large portions of their wealth to effective charities i.e. earning to give.[11] he provides the arguments that fair trade doesn't provide a feedback mechanism to find if it is benefiting the farmers involved, that while the conditions in sweatshops may be awful, the only alternatives for the people who work there would be much worse, and that the salary of a wall street banker is so high that they could donate the salaries of several charity workers, increasing their total number.
In summary, MacAskill's arguments suggest that fair trade lacks a feedback mechanism, boycotting sweatshops can worsen the situation for the global poor, and high-income earners have the potential to make a greater impact by donating large sums of money to effective charities.
In his work, MacAskill explains several points regarding fair trade, sweatshops, and high-income careers. Firstly, he argues that fair trade does very little to help the poorest farmers. This is because fair trade lacks a feedback mechanism to determine if it is truly benefiting the farmers involved. Without this mechanism, it is difficult to ensure that the intended impact is being achieved.
Secondly, MacAskill discusses why boycotting sweatshops actually makes things worse for the global poor. While the conditions in sweatshops may be terrible, the alternative options available to the workers would be even worse. Sweatshops often provide employment opportunities in regions where jobs are scarce. By boycotting sweatshops, we inadvertently eliminate these employment opportunities and leave the workers with even fewer options.
Lastly, MacAskill argues that individuals who pursue high-income careers, such as doctors or Wall Street bankers, can potentially do more good by donating large portions of their wealth to effective charities. By earning to give, these individuals can make substantial donations that could exceed the impact of the salaries of several charity workers. The high income of these individuals allows them to contribute significant resources to causes they care about.
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Starbucks sells coffee and other items and consumables through their tens of thousands of worldwide outlets. Starbucks must satisfy their worldwide clientele with premium quality beverages, foods, and products that are representative of the Starbucks name and image. Answer the following questions in an effort to describe the importance of Starbucks effectively and efficiently managing their worldwide supply chain. . What should be the primary goals of Starbucks' coffee bean supply chain if they plan to be a customer focused organization? How does the 'purchasing' department/function help Starbucks achieve their supply chain goals? • How does 'logistics' department/function aid in Starbucks achieving their supply chain goals?
The primary goals of Starbucks' coffee bean supply chain, in order to be a customer-focused organization, should include ensuring a consistent supply of high-quality coffee beans, maintaining efficient operations, and meeting customer demands in terms of availability and variety.
As a customer-focused organization, Starbucks aims to provide a premium coffee experience to its customers. To achieve this, the primary goals of Starbucks' coffee bean supply chain should revolve around quality, efficiency, and meeting customer demands. First and foremost, Starbucks needs to ensure a consistent supply of high-quality coffee beans to maintain the taste and flavor that customers expect. This involves sourcing coffee beans from reliable suppliers who meet Starbucks' quality standards.
The purchasing department/function plays a crucial role in achieving these goals by working closely with suppliers to negotiate contracts, monitor quality standards, and manage relationships. They are responsible for selecting suppliers who can consistently deliver high-quality coffee beans at competitive prices. By ensuring the availability of quality coffee beans, the purchasing department helps Starbucks maintain its reputation and customer satisfaction.
The logistics department/function plays a vital role in achieving supply chain goals by managing the transportation, warehousing, and distribution of coffee beans. They coordinate the movement of coffee beans from suppliers to Starbucks' processing facilities and then to individual stores worldwide. Efficient logistics operations enable Starbucks to optimize inventory levels, minimize transportation costs, and ensure timely delivery to meet customer demand. By effectively managing logistics, Starbucks can enhance its supply chain efficiency, reduce lead times, and maintain a steady flow of coffee beans to support its global operations.
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Determine the missing amounts. Unit Selling Price 1. 2. 3. $ $750 $450 (e) $ $ Unit Variable: Costs $375 (c) (1) $ Unit Contribution Margin $153 $760 (a) Contril it Selling Price $750 $450 (e) S $ Unit Variable Costs $375 (c) (1) $ Unit Contribution Margin $153 $760 (a) Contribution Margin Ratio % (b) % (d) 40 %
To determine the missing amounts, we'll use the formulas and information given.
Unit Selling Price: $750
Unit Selling Price: $450
Unit Variable Costs: (c) (1)
We need to calculate the missing values: (a), (b), (c), and (e).
(a) Unit Contribution Margin:
Unit Contribution Margin = Unit Selling Price - Unit Variable Costs
For 1: (a) = $750 - (c)
For 2: (a) = $450 - (1)
(b) Contribution Margin Ratio:
Contribution Margin Ratio = (Unit Contribution Margin / Unit Selling Price) * 100
For 1: (b) = ((a) / $750) * 100
For 3: (b) = ((a) / $450) * 100
(c) Unit Variable Costs:
Given as missing: (c)
(e) Unit Selling Price:
Given as missing: $450 (e)
Let's calculate the missing values:
For 1:
(a) = $750 - (c)
(b) = ((a) / $750) * 100
For 2:
(a) = $450 - (1)
(b) = ((a) / $450) * 100
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A $1,000 par value bond with a market price of $985 and a coupon interest rate of 12 percent. Flotation costs for a new issue would be approximately 6 percent of market price. The bond mature in 12 years, and the marginal corporate tax rate is 17 percent. (7 marks) A preferred stock selling for $110 with an annual dividend payment of $9. The floatation cost will be $8 per share. The company's marginal tax rate is 17 percent. (3 marks)
The after-tax cost of preferred stock would be approximately 9.84%.
Calculating the cost of issuing new bonds:
First, we need to calculate the current annual interest payment on the bond:
Annual interest payment = Coupon rate x Par value = 0.12 x $1,000 = $120
Next, we need to calculate the net proceeds from issuing new bonds:
Net proceeds = Market price - Flotation costs
Net proceeds = $985 - (0.06 x $985) = $926.90
Using the net proceeds and annual interest payment, the after-tax cost of debt can be calculated as follows:
After-tax cost of debt = (Annual interest payment x (1 - Marginal tax rate)) / Net proceeds
After-tax cost of debt = ($120 x (1 - 0.17)) / $926.90 = 0.0945 or 9.45%
Therefore, the after-tax cost of debt would be approximately 9.45%.
Calculating the cost of issuing new preferred shares:
First, we need to calculate the current yield on the preferred stock:
Current yield = Annual dividend payment / Market price = $9 / $110 = 0.0818 or 8.18%
Next, we need to calculate the net proceeds from issuing new preferred shares:
Net proceeds = Market price - Flotation costs
Net proceeds = $110 - $8 = $102
Using the net proceeds and current yield, the after-tax cost of preferred stock can be calculated as follows:
After-tax cost of preferred stock = Current yield / (1 - Marginal tax rate)
After-tax cost of preferred stock = 0.0818 / (1 - 0.17) = 0.0984 or 9.84%
Therefore, the after-tax cost of preferred stock would be approximately 9.84%.
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Given the following information on foreign currency positions (all in $thousands) for Eastpac Bank.
Currency
Assets
Liabilities
FX Bought
FX Sold
Euro
300
170
320
Yen
60
20
100
220
What are Eastpac Bank's net exposure (in $thousands) in Japanese Yen and its exposure to the fluctuation in the AU$/Japanese Yen exchange rate?
a. 0, not exposed to the fluctuation in Japanese Yen exchange rate
b. +80, exposed to the appreciation in Japanese Yen
c. -80, exposed to the appreciation in Japanese Yen
d. -80, exposed to the depreciation in Japanese Yen
e. +80, exposed to the depreciation in Japanese Yen
To determine Eastpac Bank's net exposure in Japanese Yen and its exposure to the fluctuation in the AU$/Japanese Yen exchange rate, we need to calculate the net position in Japanese Yen and the amount of FX Bought and FX Sold in Japanese Yen.
Net Exposure in Japanese Yen:
Assets in Yen: 60
Liabilities in Yen: 20
Net Exposure = Assets - Liabilities
Net Exposure = 60 - 20 = 40
Exposure to the Fluctuation in AU$/Japanese Yen Exchange Rate:
FX Bought in Yen: 100
FX Sold in Yen: 220
Exposure = FX Bought - FX Sold
Exposure = 100 - 220 = -120
Since the exposure is negative (-120), it means that Eastpac Bank is exposed to the depreciation in Japanese Yen. However, the question asks specifically about the exposure to the fluctuation in the AU$/Japanese Yen exchange rate. To determine this, we need to consider the exposure in relation to the AU$.
The exposure to the fluctuation in the AU$/Japanese Yen exchange rate is determined by multiplying the exposure in Japanese Yen by the exchange rate. However, the exchange rate between AU$ and Japanese Yen is not provided in the given information. Without the exchange rate, we cannot accurately determine the exposure to the fluctuation in the AU$/Japanese Yen exchange rate.
Therefore, based on the information given, the correct answer is:
Option a. 0, not exposed to the fluctuation in the Japanese Yen exchange rate.Learn more about fluctuation here
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To determine Eastpac Bank's net exposure in Japanese Yen and its exposure to the fluctuation in the AU$/Japanese Yen exchange rate, we need to calculate the net position in Japanese Yen and the amount of FX Bought and FX Sold in Japanese Yen.
Net Exposure in Japanese Yen:
Assets in Yen: 60
Liabilities in Yen: 20
Net Exposure = Assets - Liabilities
Net Exposure = 60 - 20 = 40
Exposure to the Fluctuation in AU$/Japanese Yen Exchange Rate:
FX Bought in Yen: 100
FX Sold in Yen: 220
Exposure = FX Bought - FX Sold
Exposure = 100 - 220 = -120
Since the exposure is negative (-120), it means that Eastpac Bank is exposed to the depreciation in Japanese Yen. However, the question asks specifically about the exposure to the fluctuation in the AU$/Japanese Yen exchange rate. To determine this, we need to consider the exposure in relation to the AU$.
The exposure to the fluctuation in the AU$/Japanese Yen exchange rate is determined by multiplying the exposure in Japanese Yen by the exchange rate. However, the exchange rate between AU$ and Japanese Yen is not provided in the given information. Without the exchange rate, we cannot accurately determine the exposure to the fluctuation in the AU$/Japanese Yen exchange rate.
Therefore, based on the information given, the correct answer is:
Option a. 0, not exposed to the fluctuation in the Japanese Yen exchange rate.
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the balances that appear on the post-closing trial balance will match the
The balances that appear on the post-closing trial balance will match the permanent account balances.A post-closing trial balance is a listing of all accounts that have a balance after the company has completed its closing entries.
The purpose of this trial balance is to verify that the total debits equal the total credits and that all permanent accounts have non-zero balances. The post-closing trial balance may be generated after the closing entries have been completed and the adjusted trial balance has been prepared.The balances that appear on the post-closing trial balance will match the permanent account balances, as temporary accounts will have been closed out. The accounts that will appear on a post-closing trial balance are assets, liabilities, and equity accounts. They are known as permanent accounts because their balances are carried over to the next accounting period.
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Discussion Questions 1. What should Apple do about the Institute report? Does this have the potential to turn into a crisis? 2. How much responsibility should Apple assume regarding its suppliers? 3. Should Apple disclose the names and locations of its suppliers? Why or why not? 4. What effect might the report have on Apple's market in China? In the United States? 5. Formulate a strategy for dealing with this issue.
1. Apple should take the Institute report seriously and ensure that its suppliers abide by the ethical standards in the company’s Supplier Code of Conduct. This can turn into a crisis if Apple does not take the necessary steps to address the violations.
2. Apple should assume full responsibility for the working conditions of its suppliers. This includes setting high standards for workers’ wages and conditions.
3. Apple should disclose the names and locations of its suppliers to ensure that the suppliers abide by the ethical standards set by the company.
4. The report might have an adverse effect on Apple’s market in China and the United States.
5. Apple should create a plan to address the violations in its supply chain. The plan should include setting high standards for workers’ wages and conditions and working with suppliers to ensure compliance. Apple should take the Institute report seriously and ensure that its suppliers abide by the ethical standards in the company’s Supplier Code of Conduct. Apple can turn this report into a crisis if it doesn't take the necessary steps to address the violations. Apple should assume full responsibility for the working conditions of its suppliers. This includes setting high standards for workers’ wages and conditions. Apple should disclose the names and locations of its suppliers to ensure that the suppliers abide by the ethical standards set by the company. By doing so, Apple can assure its customers that it takes ethical sourcing seriously. The report might have an adverse effect on Apple’s market in China and the United States. To address this issue, Apple should create a plan to address the violations in its supply chain. The plan should include setting high standards for workers’ wages and conditions and working with suppliers to ensure compliance.
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Sunland Enterprises purchased equipment on March 15, 2021, for $68,730. The company also paid the following amounts: $480 for freight charges; $184 for insurance while the equipment was in transit; $1,835 for a one-year insurance policy; $2,067 to train employees to use the new equipment; and $2,526 for testing and installation. The company began to use the equipment on April 1. Sunland has estimated the equipment will have a 10-year useful life with no residual value. It expects to consume the equipment's future economic benefits evenly over the useful life. The company has a December 31 year end. (a) Your answer is incorrect. Calculate the cost of the equipment.
The cost of the equipment can be calculated by adding all the relevant expenses incurred for the purchase and preparation of the equipment. In this case, the cost of the equipment includes the purchase price, freight charges, insurance during transit, insurance for one year, employee training costs, and testing/installation expenses.
To calculate the cost of the equipment:
Cost of equipment = Purchase price + Freight charges + Insurance during transit + One-year insurance policy + Training costs + Testing/installation expenses
In this case, the cost of the equipment is:
Cost of equipment = $68,730 + $480 + $184 + $1,835 + $2,067 + $2,526
The total cost of the equipment can be determined by adding up all the amounts.
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Identify and discuss the principles of assessment. Provide
examples to illustrate your answer (20 Marks)
The principles of assessment include validity, reliability, practicality, fairness, and flexibility.
Validity:This means that the assessment method must be relevant and cover the course material, assessing what it is supposed to assess. The evaluation approach should be designed to test the specified learning outcomes, not anything else.
Reliability:An assessment is considered reliable if it can yield reliable and reproducible results when used again and again to evaluate the same knowledge or skill. To enhance reliability, the assessment should be designed to prevent bias, have clear marking criteria, and use a suitable method for marking.
Practicality:Practicality refers to the convenience and efficiency of the assessment. Assessments should be convenient to use, should not overburden the students, and should not take an excessive amount of time.Fairness:Fairness refers to treating all students equally and not being biased towards any student. The assessment should be equal for all students, regardless of gender, race, or religion. Assessments should be unbiased and should not discriminate based on individual student characteristics.
Flexibility:Flexibility refers to the ability to adapt to the individual needs and learning styles of students. The assessment should be adjustable to the individual learning requirements of the student and should take into account the variety of student styles.
Examples of these principles of assessment include using valid and reliable tests to assess knowledge or skills, designing practical and manageable assessment tasks, marking with clear criteria, treating students fairly and equally, and allowing flexibility in assessment approaches to meet the needs of all students.
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The Payback period for project \( A \) is : The Payback period for project \( B \) is : Using Pay Back period criteria, Project A is accepted (True, False) Using Pay Back period criteria Project B is
To determine the payback period for projects A and B, we need specific information about the cash flows involved in each project. Without those details, it is not possible to calculate the payback periods accurately.
The payback period is the time it takes for an investment to recover its initial cost through the cash flows it generates. It is a simple metric that helps assess the time required to recoup the investment.
Once we have the cash flow information, we can calculate the payback period by adding up the cash flows until the cumulative cash inflows equal or exceed the initial investment.
Given the lack of specific information about projects A and B, it is not possible to determine their payback periods or make any conclusions about their acceptance using the payback period criteria. The decision of whether to accept or reject a project based on the payback period would depend on the predetermined payback period threshold set by the company or investor.
To properly evaluate the acceptability of projects A and B based on the payback period, we need the cash flow details for each project.
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An electrical company manufactures transformer at a cost P6k per transformer. If the maintenance of the equipment cost P100k pesos every six months and the company sells the unit for P75k per unit. The employees' salaries are P20k per month. If there are 10 employees in total. What is the volume of sales that must be made each month to achieve breakeven?
To achieve the breakeven point in the sale of transformers, the total revenue should be equal to the total cost. Let's determine the monthly cost of the company using the given information.
Since the company can't sell a fraction of a transformer, they need to sell at least 4 transformers per month to achieve the breakeven point. Therefore, the volume of sales that must be made each month to achieve breakeven is more than 100 words is 4 transformers.
This results in a profit of 75,000 - 6,000 = 69,000 pesos per transformer.To find the volume of sales required to achieve breakeven, we can use the following formula: Breakeven volume = Total monthly cost / Profit per unit Breakeven volume = 256,000 / 69,000 = 3.71 transformers.
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Alternate outputs from one day's labor input:
India: 1600 bushels of wheat or 400 yards of textiles. Mexico: 250 bushels of wheat or 1250 yards of textiles.
a. Mexico should specialize in producing wheat because it has absolute advantage in producing wheat
b. India should produce both wheat and textiles because it has comparative advantage in producing both products.
c. India should specialize in producing textiles because it has absolute advantage in producing textiles
d. Mexico should specialize in producing textiles because it has comparative advantage in producing textiles
India should specialize in producing textiles while Mexico should specialize in producing wheat, as this would lead to an increase in both countries' total output. Therefore, the correct option is B: India should produce both wheat and textiles because it has comparative advantage in producing both products.
According to the information provided, India can produce 1600 bushels of wheat or 400 yards of textiles, while Mexico can produce 250 bushels of wheat or 1250 yards of textiles.
The concept of comparative advantage states that a country should specialize in producing goods that it can produce at a lower opportunity cost than other countries.
The opportunity cost is the value of the next best alternative given up in order to produce a particular good or service.
Based on this, India has a comparative advantage in producing textiles because it can produce 4 yards of textiles for every 1 bushel of wheat given up (1600 bushels of wheat/400 yards of textiles).
On the other hand, Mexico has a comparative advantage in producing wheat because it can produce 5 bushels of wheat for every yard of textiles given up (250 bushels of wheat/1250 yards of textiles).
Therefore, India should specialize in producing textiles while Mexico should specialize in producing wheat, as this would lead to an increase in both countries' total output.
Therefore, the correct answer is option B: India should produce both wheat and textiles because it has comparative advantage in producing both products.
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A friend asks to borrow $52 from you and in return will pay you $52 in one year. If your bank is offering a 5.9% interest rate on deposits and loans: A. How much would you have in one year if you deposited the $49 instead? B. How much money could you borrow today if you pay the bank $52 in one year? C. Should you loan the money to your friend or deposit it in the bank?
Friend has asked to borrow 52, and in return, they will pay you 52 in one year. In the meantime, your bank is offering a 5.9 percent interest rate on deposits and loans. The following are the solutions:A.
Formula for calculating interest:
Interest = (Principal * Rate * Time)/100Interest
=(49 * 5.9 * 1)/100Interest 2.891The interest earned on the deposited 49 is 2.891.Thus, in one year, you would have 49 + 2.891
= 51.891.B.The formula for calculating present value.
Present Value = Future Value / (1 + r)nWhere,
Future Value 52r Interest Rate 5.9% 0.059n Number of periods 1Present Value = 52 / (1 + 0.059)¹Present Value 49.052Thus, you could borrow 49.052 from the bank today if you pay 52 in one year.C. As per the calculations above, you would only gain 0.891 in interest by lending the 52 to your friend for one year.
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What is the value today of receiving $1,908.00 per year forever? Assume the first payment is made next year and the discount rate is 10.00%.
What is the value today of receiving $2,974.00 per year forever? Assume the first payment is made 10.00 years from today and the discount rate is 5.00%.
Suppose you deposit $2,214.00 into an account today that earns 14.00%. In 13.00 years the account will be worth $________.
In 13.00 years, the Account will be worth = $16,406.14
To calculate the present value of receiving a fixed amount per year forever, we can use the formula for the present value of a perpetuity:
Present Value = Annual Payment / Discount Rate
1. For receiving $1,908.00 per year forever, with a discount rate of 10.00%:
Present Value = $1,908.00 / 0.10 = $19,080.00
Therefore, the value today of receiving $1,908.00 per year forever is $19,080.00.
2. For receiving $2,974.00 per year forever, with a discount rate of 5.00%:
Since the first payment is made 10.00 years from today, we need to discount the cash flows back to the present value.
Using the formula for the present value of a perpetuity, we divide the annual payment by the discount rate:
Present Value = Annual Payment / Discount Rate
Present Value = $2,974.00 / 0.05 = $59,480.00
Therefore, the value today of receiving $2,974.00 per year forever, with the first payment made 10.00 years from today, is $59,480.00.
3. If you deposit $2,214.00 into an account today that earns 14.00% and the account will be worth $________ in 13.00 years, we can use the formula for the future value of a present amount:
Future Value = Present Value × (1 + Interest Rate) ^ Time
Future Value = $2,214.00 × (1 + 0.14) ^ 13 = $16,406.14
Therefore, in 13.00 years, the account will be worth $16,406.14.
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Discuss, Explain and Elaborate what is Sustainability in Project Management?
Sustainability in project management refers to the practice of incorporating environmental, social, and economic considerations into project planning, execution, and evaluation to ensure long-term success and minimize negative impacts.
It involves balancing the needs of the present without compromising the ability of future generations to meet their own needs.
Here are key aspects and principles of sustainability in project management:
Environmental Sustainability: Projects should aim to minimize their environmental impact by conserving resources, reducing waste, and adopting eco-friendly practices. This may include using renewable energy sources, implementing recycling programs, or considering the life cycle analysis of project components.
Social Sustainability: Projects should address the social aspects of sustainability by considering the well-being and interests of stakeholders, including employees, local communities, and society at large. This may involve engaging in community development, promoting diversity and inclusion, or ensuring fair labor practices.
Economic Sustainability: Projects should be economically viable and contribute to long-term financial sustainability. This involves considering the project's financial feasibility, cost-effectiveness, and return on investment. It also includes assessing the project's potential economic impacts on stakeholders and the broader economy.
Stakeholder Engagement: Engaging stakeholders throughout the project lifecycle is crucial for sustainability. By involving and consulting stakeholders, their diverse perspectives and needs can be considered, leading to more informed decision-making and increased support for the project.
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When an economy is operating at the steady state, we know that a. steady state saving equals consumption. b. steady state saving is less than total consumption. c. steady state saving is equal to depreciation per worker d. steady state saving exceeds depreciation each year by a constant amount.
e. none of the above
c) Steady state saving equals depreciation per worker. This statement is true.
The steady state is defined as the situation in which capital per worker, output per worker, consumption per worker, and investment per worker do not change over time. It refers to the economy's long-term balance when aggregate output, aggregate income, and other economic variables do not vary from year to year.
The key concepts of a steady state include:
Steady-state saving equals depreciation per worker.
Steady-state investment equals steady-state saving, and both are constant.
A steady-state economy does not grow or shrink over time because investment equals depreciation.
In conclusion, steady state saving equals depreciation per worker when an economy is operating at the steady state.
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1. What is this case name? Harris v. Forklift Systems, Inc. 2. What is this case citation? Teresa Harris was sexually harassed by her employer. 3. Who originally sued whom? Plaintiff Teresa Harris filed a lawsuit in federal district court against her former employer, defendant Forklift Systems, Inc. 4. Under what legal theory? claimed that the conduct of Forklift's president toward her constituted "abusive work environment" harassment because of her gender in violation of Title VII of the Civil Rights Act of 1964. 5. What are the four most important facts about this case? a. ____ b. ____
c. ____
d. ____
6. What did the trial court decide? A federal district court found that although Hardy's behavior was offensive, it did not create a hostile work environment. The court held that his conduct did not seriously impact Harris's "psychological wellbeing," and it thus ruled in favor of Forklift Systems. The Sixth Circuit Court of Appeals upheld the ruling. 7. What did the intermediate appellate court decide? 8. What is the main issue that this court had to tackle? 9. What did this court (the one deciding the case you are reading) decide? 10. What is the one main reason this court decided that way?
The correct answers are 1. Harris v. Forklift Systems, Inc. 2. Teresa Harris v. Forklift Systems, Inc. 3. Teresa Harris. 4. Teresa Harris was sexually harassed by Forklift Systems, Inc.; Forklift's president's conduct constituted abusive work environment harassment based on gender; Violation of Title VII of the Civil Rights Act of 1964. 5. Hardy's behavior was offensive, but not a hostile work environment; Hardy's conduct didn't significantly impact Harris's psychological well-being. 6. Whether Hardy's behavior constituted abusive work environment harassment. 7. Hardy's conduct didn't create a hostile work environment, ruling in favor of Forklift Systems. 8. Whether Hardy's behavior constituted abusive work environment harassment. 9. Hardy's conduct didn't constitute abusive work environment harassment. 10. Hardy's behavior didn't create a hostile work environment.
It has been elaborated below:
1: Case name: Harris v. Forklift Systems, Inc.
2: Case citation: Teresa Harris v. Forklift Systems, Inc.
3: Plaintiff: Teresa Harris.
4: Important facts:
1) Teresa Harris was sexually harassed by Forklift Systems, Inc.;
2) Forklift's president's conduct constituted abusive work environment harassment based on gender;
3) Violation of Title VII of the Civil Rights Act of 1964;
4) Trial court ruled in favor of Forklift Systems.
5: Important facts:
1) Hardy's behavior was offensive, but not a hostile work environment;
2) Hardy's conduct didn't significantly impact Harris's psychological well-being;
3) Sixth Circuit Court of Appeals upheld the ruling.
6: Main issue: Whether Hardy's behavior constituted abusive work environment harassment under Title VII.
7: Court's decision: Hardy's conduct didn't create a hostile work environment, ruling in favor of Forklift Systems.
8: Main issue: Whether Hardy's behavior constituted abusive work environment harassment under Title VII.
9: Court's decision: Hardy's conduct didn't constitute abusive work environment harassment under Title VII.
10: Main reason: Hardy's behavior didn't create a hostile work environment.
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9.
help pls
Assume that, starting next year, you make annual deposits of \( \$ 900 \) into a savings account that pays \( 10 \% \) interest. How much will you have in your account after 16 years? Enter your answe
After 16 years of making annual deposits of $900 into an account that pays 10% interest, you will have approximately $5,167.44 in your account.
To solve this problem, we can use the formula for compound interest:
( A = P(1 + r/n)^(nt) )
where:
A is the amount of money in the account after t years
P is the starting principal (the initial deposit)
r is the annual interest rate (as a decimal)
n is the number of times the interest is compounded per year
t is the number of years
In this case:
P = $900 (the annual deposit)
r = 0.10 (10% expressed as a decimal)
n = 1 (interest is compounded annually)
t = 16 (the number of years)
Substituting these values into the formula, we get:
( A = 900(1 + 0.10/1)^(1*16) )
Simplifying the expression inside the parentheses, we get:
( A = 900(1.10)^16 )
Using a calculator or spreadsheet, we can evaluate this expression to get:
( A \approx $ 5,167.44 )
Therefore, after 16 years of making annual deposits of $900 into an account that pays 10% interest, you will have approximately $5,167.44 in your account.
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Golden Gate Construction Associates, a real estate developer and building contractor in San Francisco, has two sources of long-term capital: debt and equity. The cost to Golden Gate of issuing debt is the after-tax cost of the interest payments on the debt, taking into account the fact that the interest payments are tax deductible. The cost of Golden Gate’s equity capital is the investment opportunity rate of Golden Gate’s investors, that is, the rate they could earn on investments of similar risk to that of investing in Golden Gate Construction Associates. The interest rate on Golden Gate’s $85 million of long-term debt is 8 percent, and the company’s combined federal and state income tax rates amount to 30 percent. The cost of Golden Gate’s equity capital is 16 percent. Moreover, the market value ______________ of Golden Gate’s equity is $153 million.
Moreover, the market value of Golden Gate's equity is $153 million.
The information provided states that Golden Gate Construction Associates has two sources of long-term capital: debt and equity. The cost of debt is the after-tax cost of interest payments, considering the tax deductibility of interest.
The interest rate on the company's long-term debt is 8 percent, and the combined federal and state income tax rates amount to 30 percent. Therefore, the after-tax cost of debt can be calculated as 8% * (1 - 0.30) = 5.6%.
On the other hand, the cost of equity capital is given as 16 percent. This represents the investment opportunity rate that Golden Gate's investors could earn on investments of similar risk.
Additionally, the market value of Golden Gate's equity is provided as $153 million. This refers to the current market valuation of the company's equity shares.
In summary, the cost of debt for Golden Gate Construction Associates is 5.6 percent (after-tax interest rate), the cost of equity is 16 percent (investment opportunity rate), and the market value of equity is $153 million.
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Compare and contrast the Perfect Foresight, Adaptive Expectation, and
Rational Expectation approaches to forming to forming Expectations. Identify each with a particular school of macroeconomic thought, and the implications for the conclusions of that school.
The implication of this school of thought is that the economy is self-correcting and the government is not needed to intervene in the economy. This view is also known as the invisible hand of the market.
Perfect Foresight approach is one that considers that all economic agents will have the same expectations about future variables and will be able to adjust their behaviour accordingly.
This means that agents will have perfect information regarding future values of variables. This approach is associated with neoclassical macroeconomic thought.
The implication of this school of thought is that the economy is self-correcting. The government is not needed to intervene in the economy. This view is also known as the invisible hand of the market.
Adaptive Expectation approach, on the other hand, is one that considers that economic agents base their expectations on past values of the variable.
This means that economic agents do not have perfect information regarding future values of variables. This approach is associated with Keynesian macroeconomic thought.
The implication of this school of thought is that the economy needs government intervention to correct imbalances in the economy. The government should use fiscal and monetary policies to achieve macroeconomic objectives.
Rational Expectation approach, like the perfect foresight approach, considers that all economic agents have access to the same information. However, unlike the perfect foresight approach, economic agents do not know the future values of variables.
Therefore, they will form expectations based on all available information. This approach is also associated with neoclassical macroeconomic thought.
The implication of this school of thought is that the economy is self-correcting. The government is not needed to intervene in the economy. This view is also known as the invisible hand of the market.
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Trait-like personality characteristics are relatively stable over time.
a. True
b. False
Helpers are those who like to help people. They are compassionate and concerned with the welfare of others. Helpers fall into which of the RIASEC model personality types?
a. enterprising
b. artistic
c. social
d. conventional
Wanda has the ability to bounce back after setbacks. This demonstrates that Wanda is likely high in which of the following traits?
a. resiliency
b. hope
c. courage
d. efficacy
To help remember the Big Five personality characteristics, just recall the acronym OCEAN.
a. True
b. False
When coworkers discuss their personality differences, the Myers-Briggs Type Indicator is a reliable way to avoid judging each other.
a. True
b. False
Patrick has a reputation for being competitive. He works long nights and weekends trying to become a partner at his law firm and has difficulty keeping an assistant because of his terrible temper. Which of the following behavior patterns best describes Patrick?
a. Type A
b. Type B
c. Type D
d. Type C
Transformational leadership is hereditary and cannot be learned.
a. True
b. False
Which of the following personality traits describes a person’s degree of positive adaptation when faced with adversity?
a. resilience
b. sense of mastery
c. sense of relatedness
d. emotional reactivity
A person who is disorganized, frequently late, and undependable would have a low score in which of the following Big Five traits?
a. conscientiousness
b. neuroticism
c. extraversion
d. agreeableness
Someone with the characteristic of hope wants to succeed and can make a plan to succeed.
a. True
b. False
Person–Organization fit refers to the match between a person’s individual values and the values of the company they work for.
a. True
b. False
Which of the following would be the best use of the MBTI in the workplace?
a. selecting committee assignments
b. screening for hiring
c. training leaders
d. team building
A research participant checks the boxes hard-driving, competitive, and can be hostile on a personality survey. These adjectives best describe which personality type?
a. Type D
b. Type A
c. Type C
d. Type B
The Minnesota twin studies involved recruiting identical twins for participation in psychological studies.
a. True
b. False
Being high in which of the following traits makes it more likely that someone’s life or work will be impaired when a catastrophic event occurs?
a. sense of mastery
b. conscientiousness
c. sense of relatedness
d. emotional reactivity
Trait-like personality characteristics are relatively stable over time. True. Personality traits are the enduring and relatively stable patterns of behavior, thoughts, and feelings that distinguish people from one another. Personality traits are consistent across time and across situations, and they help us predict what people will do, think, and feel in a variety of situations.
The RIASEC model was developed to help individuals better understand their career interests. The model categorizes career interests into six personality types, including realistic, investigative, artistic, social, enterprising, and conventional. Helpers are individuals who are compassionate and concerned with the welfare of others. They fall into the social personality type.
Resiliency is the ability to bounce back after setbacks. Therefore, Wanda is high in resiliency. The acronym OCEAN is used to remember the Big Five personality characteristics. The Big Five traits include openness, conscientiousness, extraversion, agreeableness, and neuroticism.
Myers-Briggs Type Indicator (MBTI) is used to evaluate personality types in the workplace. MBTI can be used for team building, leadership development, and coaching.
The characteristics of a Type A personality include competitiveness, working long hours, and a short temper. Based on the information provided in the question, Type A behavior best describes Patrick. Type A personalities are known for their competitive and aggressive behaviors. They are workaholics and tend to experience anger and hostility.
Transformational leadership is not hereditary, it is a learned trait. Transformational leaders motivate their followers to work towards a common goal.
Person-Organization fit refers to the match between a person's individual values and the values of the company they work for. A good person-organization fit leads to job satisfaction and better performance on the job.MBTI can be used in different ways in the workplace. It can be used for selecting committee assignments, screening for hiring, training leaders, and team building.
The adjectives hard-driving, competitive, and can be hostile are used to describe Type A personality. The type A personality is known for its competitiveness, hostility, and aggression. The Minnesota twin studies involved recruiting identical twins for participation in psychological studies.
The Minnesota twin studies are an important study in the field of psychology. High emotional reactivity makes it more likely that someone's life or work will be impaired when a catastrophic event occurs. People with high emotional reactivity are more likely to experience negative emotions such as anxiety and depression when a traumatic event occurs. Conscientiousness, on the other hand, is the personality trait associated with being organized, responsible, and reliable.
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France has a system that places worker representatives on the boards of directors of corporations and requires worker participation in decision making at the shop floor level. The system is called co-determination. True False
France has a system that places worker representatives on the boards of directors of corporations and requires worker participation in decision making at the shop floor level.
The system is called co-determination.The statement given above is incorrect. Co-determination is a system that originated in Germany and not in France. Germany has a system called Mitbestimmung, where worker participation in the decision-making process is mandated, and worker representatives are placed on the boards of directors of corporations.
Companies that have more than 100 employees must have worker participation under the Mitbestimmung system. In contrast, France has a different system where the workers are represented in a different way.
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