The unpaid benefit of an activity that is enjoyed by a third party is called a positive externality.
Positive externalities occur when the actions of one person or entity benefit others who are not directly involved in the transaction or activity. An example of a positive externality is when a homeowner plants a beautiful garden in their front yard, which not only enhances their own property value but also adds to the beauty and enjoyment of the neighborhood for others who pass by.
When a benefit accrues to a third person, there is a positive externality. By taxing products and services that result in spillover costs, the government can deter negative externalities. By providing subsidies for products and services that have positive spillover effects, the government can promote positive externalities.
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an agent is not required to keep which of the following information confidential? a. customer lists b. business plans c. unique business methods d. information that his or her principal is engaged in criminal activity
Answer: The answer is D. Information that his or her principal is engaged in criminal activity. Agents are not obligated to keep information confidential if it is related to criminal activity.
Explanation: An agent is an individual who has been appointed to act on behalf of someone else in business transactions or other legal matters. They are sometimes referred to as power-of-attorney or attorney-in-fact, and they are normally required to maintain the confidentiality of the principal's affairs.
It is the agent's responsibility to ensure that any confidential data shared with them by their principal or client is kept private and is only shared with people who are authorized to receive it.
Agents, on the other hand, do not have a duty of confidentiality with regards to information that their principal is engaged in criminal activity, as this information may be reported to the authorities if necessary.
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daniel has an excellent idea to increase productivity on his assembly line. however, the original idea he sent to his superiors was altered along the way and became ineffectual. this occurrence is known as question 9 options: summarization. withholding. gatekeeping. upward general distortion.
The occurrence where an idea is altered along the way and becomes ineffectual is known as "gatekeeping".
Gatekeeping refers to the process of controlling the flow of information or ideas from one person to another in an organization.
It involves filtering and modifying information or ideas as they move up or down the hierarchy of an organization.
Sometimes, gatekeepers may alter or distort ideas unintentionally or intentionally, resulting in ineffective or watered-down versions of the original ideas.
This can happen due to various reasons, such as personal biases, organizational politics, or communication breakdowns.
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Esquire Comic Book Company had income before tax of $1,750,000 in 2021 before considering the following material items: 1. Esquire sold one of its operating divisions, which qualified as a separate component according to generally accepted accounting principles. The before-tax loss on disposal was $415,000. The division generated before-tax Income from operations from the beginning of the year through disposal of $650,000. 2. The company incurred restructuring costs of $80,000 during the year. Required: Prepare a 2021 income statement for Esquire beginning with income from continuing operations. Assume an income tax rate of 25%. Ignore EPS disclosures. (Amounts to be deducted should be Indicated with a minus sign.) ESQUIRE COMIC BOOK COMPANY Partial Income Statement For the Year Ended December 31, 2021
Income from continuing operations Discontinued operations: Income from operations of discontinued component 199,000 Income tax expense (49,750)
Income (loss) on discontinued operations 149,250 Net income (loss)
From the information that can be retrieved, the income statement shows the net income (loss) is $ 1,284,250.
Prepare a 2021 income statement for Esquire beginning with income from continuing operations. Assume an income tax rate of 25%. Ignore EPS disclosures. (Amounts to be deducted should be Indicated with a minus sign.)
Esquire Comic Book Company Partial Income Statement For the Year Ended December 31, 2021
Income from continuing operations: $1,135,000
Discontinued operations:
Income from operations of discontinued component $199,000Income tax expense $(49,750)Income (loss) on discontinued operations $149,250Net income (loss) $1,284,250Learn more about Income Statement: brainly.com/question/15169974
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Which of the following statement is the best regarding JIT?I. It is a philosophy that relates to the way in which a manufacturing company organizes and operate its business.II. It is a set of techniques to make manufacturing more productive.III. It is concerned with adding value to the product. 14.00 stion Select one:A. all the above are trueB. only I and II are trueC. only I and III are trueD. only II and Ill are true
The phrase "a theory that relates to the method in which a manufacturing organisation organises and manages its business" best sums up JIT (Just-In-Time). As a result, only assertion I is accurate.
What is the just in time (JIT) systems' guiding principle?JIT manufacturing is a strategy built on decreasing waste, increasing overall quality control, and lowering manufacturing costs. JIT's key goal is to produce the appropriate amount of product at the appropriate time and location while keeping a small amount of work-in-process and finished work in stock.
What does the term "just" in JIT manufacturing mean?A production strategy known as "just-in-time manufacturing" (JIT manufacturing) relies on the idea that goods should only be produced when they are actually needed.
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Current Liabilities and Ratios Several accounts that appeared on Kruse's 2017 balance sheet are as follows: Accounts Payable $55,000 Equipment $950,000 Marketable Securities 40,000 Taxes Payable 15,000 Accounts Receivable 180,000 Retained Earnings 250,000 Notes Payable, 12%, due in 60 days 20,000 Inventory 85,000 Capital Stock 1,150,000 Allowance for Doubtful Accounts 20,000 Salaries Payable 10,000 Land 600,000 Cash 15,000 Required: 1. Prepare the Current Liabilities section of Kruse's 2017 balance sheet. Kruse Partial Balance Sheet As Of December 31, 2017 Current liabilities: Accounts payable $ 55,000 Notes payable, 12%, due in 60 days 20,000 Taxes payable 15,000 Salaries payable 10,000 Total current liabilities $ 100,000 Feedback Prepare the liabilities section of the balance sheet. 2. Compute Kruse's working capital. __ 3. Compute Kruse's current ratio. __: 1
In the following question, among the conditions given in the missing blanks about Current Liabilities, Kruse's working capital would be "$220,000". Kruse's current ratio would be "3.3:1."
The Current Liabilities section of Kruse's 2017 balance sheet would include the following accounts:
Accounts Payable: $55,000
Notes Payable, 12%, due in 60 days: $20,000
Taxes Payable: $15,000
Salaries Payable: $10,000
Total Current Liabilities: $100,000
Kruse's working capital is calculated by subtracting current liabilities from current assets. Current assets are Accounts Receivable ($180,000), Marketable Securities ($40,000), Inventory ($85,000), and Cash ($15,000). Therefore, Kruse's working capital would be $220,000.
Kruse's current ratio is calculated by dividing current assets by current liabilities. Current assets are $330,000 (Accounts Receivable $180,000 + Marketable Securities $40,000 + Inventory $85,000 + Cash $15,000), and current liabilities are $100,000. Therefore, Kruse's current ratio would be 3.3:1.
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Which of the following is true about control charts?
Group of answer choices
a. As the sigma level (Z) for a control chart increases, the UCL and LCL get closer together
b. As the sigma level (Z) for a control chart increases, the LCL and UCL get farther apart
c. Sigma levels (Z) have no effect on the UCL or LCL
d. Sigma levels (Z) cannot be changed
e. As the sigma level (Z) for a control chart increases, the process becomes more capable of meeting a customer's specification
As the sigma level (Z) for a control chart increases, the process becomes more capable of meeting a customer's specification Option E is true about control charts.
Control charts are used to track the progress of a method over time. It is a visual representation of a process's average and variation over time. A control chart is a graph that depicts a process's statistical characteristics over time. It includes data on performance indicators, such as the mean or standard deviation, as well as limits that represent the process's state of control.
A control chart is a technique for detecting issues with a method, whether it's in development, production, or in a service environment. The following is true about control charts:
As the sigma level (Z) for a control chart increases, the process becomes more capable of meeting a customer's specification. This statement is accurate because the sigma level is a statistical method for calculating the percentage of product or services that meet a client's requirements. The greater the sigma score, the better the efficiency of the process, which implies that the product or service meets the customer's needs.Therefore, the option that is correct is the following: As the sigma level (Z) for a control chart increases, the process becomes more capable of meeting a customer's specification.
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When reporting on a nonissuer's internal control over financial reporting in a separate report, a practitioner should include a paragraph that describes the
A.
Documentary evidence regarding the control environment factors.
B.
Changes in the internal control structure since the prior report.
C.
The practitioner's responsibility to detect material misstatements in account balances.
D.
The criteria against which the internal control was measured.
SHOW CORRECT ANSWER
When reporting on a nonissuer's internal control over financial reporting in a separate report, a practitioner should include a paragraph that describes the criteria against which the internal control was measured. The correct answer is option D, the criteria against which the internal control was measured.
When a practitioner is reporting on a nonissuer's internal control over financial reporting in a separate report, they should include a paragraph that describes the criteria against which the internal control was measured. Criteria are the measures or standards used to assess the nonissuer's internal control over financial reporting by the practitioner. The criteria are necessary to ensure that the internal control system is reliable and effective.
The practitioner must identify the criteria they used to assess the effectiveness of the nonissuer's internal control over financial reporting. The paragraph describing the criteria should also highlight the fact that the criteria are being used to assess the system's effectiveness and determine whether there are any material misstatements in the account balances. As a result, option D is the correct answer to the question.
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which three events would likely reduce an owl population?
Risks to owl include climate change, habitat degradation from logging, and competition with an increase in barred owl populations.
The cactus ferruginous pygmy owl is another little owl that, in contrast to most other owls, is actually nocturnal. Effective conservation and preservation actions for owls and other endangered species are necessary for a healthy ecosystem.
Giving endangered animal species a safe environment and protecting them from the dangers of poaching and illegal trafficking are the main strategies for bringing them back to life. Owing of their limited thermal niche, owls in this region face threats from habitat degradation and population declines brought on by development, as well as hotter and drier conditions brought on by climate change.
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What is the difference between a cover letter, a sales letter, and a letter of inquiry
A cover letter, sales letter, and letter of inquiry are all types of business letters but serve different purposes.
What is a sales letter?A sales letter is a type of marketing communication that is sent to potential customers with the aim of persuading them to purchase a product or service. The letter typically follows a structured format and includes elements such as a headline, opening statement, body copy, benefits, call to action, and closing statement. The purpose of a sales letter is to grab the reader's attention, establish credibility, highlight the unique features and benefits of the product or service being offered, and provide a clear and compelling call to action that encourages the reader to take action. A well-written sales letter can be an effective way to generate leads, increase sales, and build customer loyalty.
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Joan bought a bond several years ago for $23,000, Today, the value has declined to $18,000. If Joan gifts the bond to her brother today, all the following statements are true except?
A. If he sells the bond for $18,000 or less, his basis will be $18,000 and his holding period will be short-term.
B. If he holds the bond for 6 months, the price recovers and he sells it for more than $23,000, his basis will be $23,000 and his holding period will be short-term.
C. If he sells the bond for more than $18,000 but less than $23,000 there will be no gain whatsoever and the holding period wonÕt matter.
D. If he sells the bond in 10 months for $23,000 exactly, there will be no gain but the holding period will be long-term.
A. If he sells the bond for $18,000 or less, his basis will be $18,000 and his holding period will be short-term.
The correct option is A Explanation: Gifting the bond to her brother means that the recipient's basis is the lesser of the donor's adjusted basis or the fair market value on the date of the gift. Here the adjusted basis is $23,000 and the fair market value on the date of the gift is $18,000. Therefore, the brother's basis is $18,000.Short-term holding period:
If the holding period is less than a year, the holding period is short-term. Long-term holding period: If the holding period is more than a year, the holding period is long-term. Students can use the following option to identify which option is true: If the price of the bond goes above $23,000, then he'll make a gain.If the price of the bond goes down, then he'll lose money. If he sells the bond for $18,000 or less, his basis will be $18,000 and his holding period will be short-term.
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Lewis must communicate important policy changes to his sales reps on the road. He would also like their active participation and immediate feedback. The proper medium for this message would be which of the following?
a. A virtual meeting
b. Posting an announcement on the office bulletin board
c. Forwarding a letter or e-mail
d. One that targets the secondary audience
An alpha testing group is made up of members who ____ worked on the project, while a beta testing group is made up of members who _____ worked on the project.
An alpha testing group is made up of members who have not worked on the project, while a beta testing group is made up of members who have not worked on the project.
Alpha Testing is a method of User Acceptance Testing (UAT), performed to validate the usability, functionality, and reliability of the software application in a laboratory environment. It is usually done by the software developer team. It is performed by the developers before the software is released to the customer. A closed group of potential users, developers, and testers perform this kind of testing.Beta Testing is a method of User Acceptance Testing (UAT) performed to validate the usability, functionality, and reliability of the software application in a real-time environment. It is usually done by a group of potential users. It is performed after Alpha Testing is completed. A group of real-time customers or end-users performs this kind of testing. Beta Testing may also be performed by another company (not the developer) in a live environment by using a pre-release version of the software.
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The accountant for Crusoe Company is preparing the company's statement of cash flows for the fiscal year just ended. The following information is available:Retained earnings balance at the beginning of the year $ 131,500Cash dividends declared for the year 51,500Proceeds from the sale of equipment 86,500Gain on the sale of equipment 8,100Cash dividends payable at the beginning of the year 23,500Cash dividends payable at the end of the year 26,600Net income for the year 97,500What is the ending balance for retained earnings?Multiple Choicea. $207,500.b. $177,500.c. $287,000.d. $185,000.e. $259,000.
The ending balance for retained earnings is $207,500. Therefore, option A is correct.
A statement of cash flows is a financial report that reveals how changes in balance sheet accounts and income impact cash and cash equivalents. The statement of cash flows is broken down into three sections:
Operating activities: This section provides a summary of a company's cash inflows and outflows from day-to-day business activities. These typically include accounts receivable, accounts payable, depreciation, inventory, and taxes.Investing activities: This section records any cash outlays for capital expenditures, such as the acquisition of new equipment or real estate. Changes in investments, such as buying or selling securities, are also included.Financing activities: This section records any cash outlays for capital expenditures, such as the acquisition of new equipment or real estate. Changes in investments, such as buying or selling securities, are also included.In the given problem, the accountant for Crusoe Company is preparing the statement of cash flows for the just-ended fiscal year. The information provided in the statement of cash flows is as follows:
Retained earnings balance at the beginning of the year: $ 131,500Cash dividends declared for the year: $ 51,500Proceeds from the sale of equipment: $ 86,500Gain on the sale of equipment: $ 8,100Cash dividends payable at the beginning of the year: $ 23,500Cash dividends payable at the end of the year: $ 26,600Net income for the year: $ 97,500Therefore, when the net income for the year is $97,500 the ending balance for retained earnings will be $207,500 i.e., option A.
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an organization provides in service treatment for alcoholic clients and receives virutally all of these referrals from the family service agencies this is an example of what kind of relationship?
This kind of relationship between an organization that provides in-service treatment for alcoholic clients and receives virtually all of these referrals from the family service agencies is an example of a referral relationship.
What is an organization?An organization is a social entity created to achieve a shared objective. It can range from a single person to tens of thousands of people in many locations, working to achieve a common goal. Organizations are typically made up of a group of people working together to accomplish a common goal. These groups may have a formal structure, with a set of regulations and procedures to follow. The majority of firms aim to make a profit or serve their clients in the best possible way.
A referral relationship, on the other hand, is a sort of relationship between two or more organizations where one refers clients or customers to the other. The referral relationship will work in a way that the first organization referred clients or customers to the second, with the objective of receiving something in return, such as commission or incentives.
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a semiannual coupon bond with a coupon rate of 9% and face value of $1000 trades at $900. it matures in 15 years. what is its yield to maturity (ytm)?
The yield to maturity of a semiannual coupon bond with a coupon rate of 9% and face value of $1000, which trades at $900 and matures in 15 years, is 7.18%.
To calculate the yield to maturity, we must first determine the present value of the coupon payments and the face value. We then use this information to calculate the bond’s internal rate of return.
We can determine the present value of the coupon payments by multiplying the coupon rate (9%) by the face value ($1000) and then multiplying that figure by the number of coupon payments that the bond makes over its lifetime (30).
We then subtract this figure from the current price of the bond ($900) to arrive at the present value of the face value. We then use these figures to calculate the bond’s internal rate of return using the yield to maturity formula, which results in a yield to maturity of 7.18%.
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the book value per share of common stock is computed as follows: question 49 options: assets/number of shares outstanding. liabilities/number of shares outstanding. total common stockholders' equity/number of shares outstanding. value of the company's assets/price of the book it's listed in.
The book value per share of common stock is computed by dividing the total common stockholders' equity by the number of shares outstanding. This can be expressed as Total Common Stockholders' Equity / Number of Shares Outstanding.
What is Stock?
A stock, often known as a share or equity, represents a tiny fraction of ownership in a corporation. Stocks are one of the most common types of financial assets, with shares of stocks traded on major exchanges all over the world, including the NYSE and NASDAQ in the United States. Each share of stock represents a portion of ownership in a corporation, which entitles the holder to a portion of the corporation's earnings and assets (after liabilities are paid).
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Which of these will ensure an economy experiences sustained economic growth?A) more natural resourcesB) technological changeC) pop growth
In the following question, among the given options, The one that will ensure that an economy experiences sustained economic growth is option (B) technological change.
Let's explore it further below. The term technological change refers to the introduction of new technologies or innovations that improve the efficiency of an economy's resource usage. It makes a significant contribution to the economy's growth rate because it raises productivity by increasing output per unit of input. Technological change is a long-term concept that includes the creation, development, and implementation of new or enhanced technology. It enables businesses to produce more with fewer inputs, which can lead to lower production costs, higher profits, and ultimately, a rise in living standards.
Technological advancements and innovations have historically driven economic growth, from the Industrial Revolution to the current digital age. Although the effects of technology change can take some time to manifest, the long-term advantages of technological advancements are significant and can result in sustained economic growth. Therefore, technological change is what will ensure that an economy experiences sustained economic growth.
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when purchasing for a franchised operation, the franchisee will: group of answer choices buy from approved suppliers buy from the company commissary or central distribution center all of the above buy from any suppliers that meet the quality standards
When purchasing for a franchised operation, the franchisee will buy from approved suppliers, buy from the company commissary or central distribution center and buy from any suppliers that meet the quality standards.
A franchised operation is a business that allows an individual to run their own business under the banner of an already established business. The franchisee typically pays a fee for the privilege of using the name and branding of the franchisor, as well as other support services. The franchisor may have certain restrictions or guidelines for the franchisee's business operations. Therefore, when purchasing for a franchised operation, the franchisee will buy from approved suppliers, buy from the company commissary or central distribution center and buy from any suppliers that meet the quality standards.
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Submission Requirements:
Create a job application, cover letter and a resume.
Submit your responses to Part 1: What job did you choose? Why?
What are the qualifications for each job?
What type of compensation does the ad reflect?
Is this a job you would take based on the advertisement? Explain.
What other information do you need concerning the job before you would apply?
Find the current wage for the type of job you have chosen.
and Part 2: Identify the person from human resources whom you might contact. If it’s a small business, who do you think would be your contact?
Assume you were hired. What would human resources do for you as an employee? Discuss what benefits HR would offer and how, you believe, this would happen if you were to be employed in this position.
I have chosen the position of Marketing Manager for a software engineering company.
What is company?A company is an entity that is created by individuals for the purpose of carrying on commercial enterprise. It is a distinct legal entity, separate from its owners and managers.
I have chosen this position because I have a strong background in digital marketing, and I am looking for a role that will give me the opportunity to use my skills to help a company reach its goals.
The qualifications for this position include a Bachelor's degree in marketing or a related field, five years of digital marketing experience, and knowledge of web analytics, SEO, and email marketing.
The advertisement reflects a competitive salary and benefits package that includes medical, dental, and vision coverage, 401k, vacation, and other company perks.
Yes, this is a job I would take based on the advertisement. The position offers a competitive salary and benefits package, and I have the qualifications and experience needed to successfully fill this role. Before applying for the job, I would need to know more about the company's culture and the specific duties of the position. I would also need to know more about the team I would be working with and the resources available to me in order to be successful.
According to salary.com, the median salary for a Marketing Manager in the United States is $94,917 per year.
Identify the person from human resources whom you might contact. If it’s a small business, who do you think would be your contact?
If the company is a large business, the contact would likely be the head of human resources or a member of the HR team. If the company is a small business, the contact would likely be the owner or a member of the management team.
If I were to be hired, human resources would be responsible for onboarding me as an employee. This would involve providing me with information about the company, including its policies and procedures, and helping me to understand what is expected of me as an employee.
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Net Income and OCF [LO2] During 2009, Raines Umbrella Corp. Had sales of $730,000. Cost of goods sold, administrative and selling expenses, and depreciation expenses were $580,000, $105,000, and $135,000, respectively. In addition, the company had an interest expense of $75,000 and a tax rate of 35 percent. (Ignore any tax loss carryback or carryforward provisions. ) a. What is Raines's net income for 2009? b. What is its operating cash flow? c. Explain your results in (a) and (b)
Raines Umbrella Corp.'s net income for 2009 was $107,250 and Raines Umbrella Corp.'s operating cash flow for 2009 was $242,250
a. To find the net income, we need to start with the company's revenue and subtract all expenses, including interest expense and taxes:
Revenue = $730,000
Cost of goods sold = $580,000
Administrative and selling expenses = $105,000
Depreciation expenses = $135,000
Interest expense = $75,000
Earnings before taxes (EBT) = Revenue - Cost of goods sold - Administrative and selling expenses - Depreciation expenses - Interest expense
EBT = $730,000 - $580,000 - $105,000 - $135,000 - $75,000
EBT = $(165,000)
Taxes = EBT * Tax rate
Taxes = $(165,000) * 35%
Taxes = $57,750
Net income = EBT - Taxes
Net income = $(165,000) - $57,750
Net income = $107,250
Therefore, Raines Umbrella Corp.'s net income for 2009 was $107,250.
b. To find the operating cash flow (OCF), we need to start with the company's net income and add back non-cash expenses like depreciation:
Net income = $107,250
Depreciation expenses = $135,000
OCF = Net income + Depreciation expenses
OCF = $107,250 + $135,000
OCF = $242,250
Therefore, Raines Umbrella Corp.'s operating cash flow for 2009 was $242,250.
c. Raines Umbrella Corp. had a net income of $107,250 for 2009, meaning that after all expenses and taxes were paid, the company had a profit of $107,250. This is a measure of the company's financial performance over the years.
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On January 15th, Linus transfers property to a trust over which he retains a right to revoke one-fourth of the trust. The trust is to pay Patti 5% of the trust assets valued annually for her life with the remainder to be paid to a qualified charity. On September 1st, Linus dies and the trust becomes irrevocable. Which of the following statements is/are correct? 1. The trust is created January 15th. 2. The trust is created when it becomes irrevocable at September 1st. 3. Linus receives a charitable deduction equal to the present value of 25% of the remainder interest. 4. Linus receives a charitable deduction equal to the present value of 75% of the remainder interest 3 and 4 3 only O1 only. 1 and 2
The answer is 1 and 2. Trust property means property entrusted between the trustee and the trustee of the designated beneficiary.
Trust property can include all types of assets such as cash, stocks, real estate, life insurance policies, etc.
The trust was created on January 15th when it was transferred to the trust. The trust became irrevocable on September 1st when Linus died. However, Linus does not receive a charitable deduction in this case since he still retains a right to revoke one-fourth of the trust. Therefore the answer is 1 and 2.
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The Right Fit, Inc. has come up with a new technical test to assess the knowledge of interviewees. To assess the validity of the test, it requests that its present employees take the test and match it with their performance in the organization. Which of the following types of validation has The Right Fit Inc. used to test the validity of its new technical test?
concurrent validation
content validation
face validation
logical validation
predictive validation
The Right Fit Inc. has used concurrent validation to test the validity of its new technical test.
Concurrent validation is an approach in which the tool is used simultaneously with the job's current employees to see whether they achieve the same amount of job accomplishment as those who have been in the position for a long time. Its goal is to determine whether or not the method can be used to forecast job efficiency. Concurrent validation is often utilized in firms where evaluation tools are already in place, such as firms that utilize performance ratings to gauge worker success.
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disney facilitates skill transfer among its different business units. this is a function of what type of relatedness? a. operational b. corporate c. vertical d. multipoint
Disney facilitates skill transfer among its different business units. This is a function of the a) operational type of relatedness.
What's operational relatedness?The operational relatedness is the way in which the business units share their value chain's activities with each other. The business units can learn from each other and acquire the skills to perform better than the competition when the operations are related to one another.
For example, Disney Channel, Disney Store, and Disney World all provide information and feedback to each other, which helps them develop strategies that drive profits and increase sales. It also ensures that the management can enhance the efficiency and effectiveness of the value chain by leveraging the skills across the different businesses.
This also helps in leveraging the economies of scope to the fullest, which further improves the operational efficiency of the company.
Disney facilitates skill transfer among its different business units. This is a function of the operational type of relatedness. The operational relatedness is the way in which the business units share their value chain's activities with each other.
The business units can learn from each other and acquire the skills to perform better than the competition when the operations are related to one another. For example, Disney Channel, Disney Store, and Disney World all provide information and feedback to each other, which helps them develop strategies that drive profits and increase sales.
It also ensures that the management can enhance the efficiency and effectiveness of the value chain by leveraging the skills across the different businesses. This also helps in leveraging the economies of scope to the fullest, which further improves the operational efficiency of the company.
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on april 1, a company paid the $3,150 premium on a three-year insurance policy with benefits beginning on that date. what amount of insurance expense will be reported on the annual income statement for the first year ended december 31? multiple choice $1,050.00. $87.50. $3,150.00. $787.50. $2,362.50.
Answer:
For the first year ended December 31, the insurance expense would be $1,050.00
Explanation:
An insurance policy is a contract between an individual or an entity and an insurer or insurance company in which the insurer promises to pay the insured or policyholder a specified amount of money in the event of an accident, injury, illness, or other covered losses or damages. The policyholder, on the other hand, agrees to pay the insurer a premium, which is the cost of the policy. The benefit is the payout that the policyholder will receive from the insurer if they suffer a covered loss or damage. The insurance expense is the cost of an insurance policy that a policyholder pays in exchange for the benefits that the policy provides. When a company purchases an insurance policy, the cost of the policy is considered an insurance expense. Insurance expense is charged to the income statement over the period for which the policy provides benefits. It is reported as an expense in the period in which it is incurred rather than in the period in which it is paid.
On April 1, the company paid a $3,150 premium on a three-year insurance policy with benefits beginning on that date. For the first year ended December 31, the insurance expense would be $1,050.00. This is because the annual insurance expense would be $3,150.00 (the total cost of the policy) divided by three years (the term of the policy), resulting in $1,050.00 in insurance expenses for each year of the policy. Therefore, the correct option is $1,050.00.
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For the first year ended December 31, the insurance expense would be $1,050.00. This is because the annual insurance expense would be $3,150.00
What is an Insurance policy?An insurance policy is a contract between an individual or an entity and an insurer or insurance company in which the insurer promises to pay the insured or policyholder a specified amount of money in the event of an accident, injury, illness, or other covered losses or damages. The policyholder, on the other hand, agrees to pay the insurer a premium, which is the cost of the policy.
On April 1, the company paid a $3,150 premium on a three-year insurance policy with benefits beginning on that date. For the first year ended December 31, the insurance expense would be $1,050.00. This is because the annual insurance expense would be $3,150.00 (the total cost of the policy) divided by three years (the term of the policy), resulting in $1,050.00 in insurance expenses for each year of the policy. Therefore, the correct option is $1,050.00.
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Your investment over one year had a realized return of 8. 65% and a dividend of $2. 65. If the
sale price was $42. 58 per share, what was the cost of the investment, assuming you bought it
at the beginning of the period?
Answer:
Explanation:
To solve this problem, we need to use the formula for total return:
Total return = (Ending value - Beginning value + Dividend) / Beginning value
We know the following values from the problem:
- Realized return = 8.65%
- Dividend = $2.65
- Sale price = $42.58
We don't know the beginning value, but we can represent it with a variable, say x. We can set up the equation as follows:
0.0865 = ($42.58 - x + $2.65) / x
Simplifying the right side of the equation:
0.0865x = $45.23 - x
1.0865x = $45.23
x = $41.60 (rounded to two decimal places)
Therefore, the cost of the investment would be $41.60 per share if it was bought at the beginning of the period.
accounts receivable. at year-end, the l. cole company has completed services of $21,500 for a client, but the client has not yet been billed for those services. interest receivable. at year-end, the company has earned, but not yet recorded, $490 of interest earned from its investments in government bonds. accounts receivable. a painting company bills customers when jobs are complete. the work for one job is now complete. the customer has not yet been billed for the $1,500 of work. Determine what current balance equals.
If the accounts receivable of the l. Cole company is $21,500 and $1,500, while the interest receivable is $490, its current balance is $23,490.
Accounts receivable is a current asset on a company's balance sheet that represents the amount of money owed to the company by its customers for goods or services that have been sold but not yet paid for.
The current balance would equal the sum of the three items listed in the question, since they all represent amounts that the company has earned but not yet received:
Current balance = $21,500 (accounts receivable for services completed but not yet billed) + $490 (interest receivable on government bonds) + $1,500 (accounts receivable for completed painting job not yet billed)
Current balance = $23,490
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The LIBOR zero curve is flat at 5% (continuously compounded) out to 1.5 years. Swap rates for 2- and 3-year semiannual pay swaps are 5.4% and 5.6%, respectively. Estimate the LIBOR zero rates for maturities of 2.0, 2.5, and 3.0 years. (Assume that the 2.5-year swap rate is the average of the 2- and 3-year swap rates and use LIBOR discounting.) Explain.
The LIBOR zero rates for maturities of 2.0, 2.5, and 3.0 years are 4.79%, 5.01% and 5.22% respectively.
The LIBOR zero curve is flat at 5% (continuously compounded) out to 1.5 years. Swap rates for 2- and 3-year semiannual pay swaps are 5.4% and 5.6%, respectively. To estimate LIBOR zero rates for maturities of 2.0, 2.5, and 3.0 years. The LIBOR curve will be constructed using the swap rates and assuming that the swap cash flows will be discounted using the LIBOR curve.
1. For 2-year Swap: Calculate the discount factor for 2 years using the swap rate and assuming that the swap cash flows will be discounted using the LIBOR curve, this discount factor will be used to construct the LIBOR curve.
Discount factor for 2-year swap:
$0.054*(1+0.05/2)^{-4}+ $0.054*(1+X/2)^{-2} = $1
Solving for X, we get X = 4.79
Thus the 2-year zero LIBOR rate is 4.79%
2. For 3-year Swap: Discount factor for 3-year swap:
$0.056*(1+0.05/2)^{-6} + $0.056*(1+0.054/2)^{-4} + $0.056* (1+X/2)^{-2} = $1
Solving for X, we get X = 5.22%
Thus the 3-year zero LIBOR rate is 5.22%
3. For 2.5 years Swap:
We are given that the 2.5-year swap rate is the average of the 2- and 3-year swap rates:
Swap rate for 2.5 year= (5.4%+5.6%)/2= 5.5%
Discount factor for 2.5 year swap:
$0.055*(1+0.05/2)^{-5} + $0.055*(1+0.054/2)^{-3} + $0.055*(1+0.0522/2)^{-1} + $0.055*(1+X/2)^{-2} = $1
Solving for X, we get X = 5.01%
Thus the 2.5-year zero LIBOR rate is 5.01%
The LIBOR zero rates for maturities of 2.0, 2.5, and 3.0 years are 4.79%, 5.01% and 5.22% respectively.
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the manager of a company selling replacement windows in rural u.s. markets asks you to conduct a survey to uncover what percentage of people in the state of washington live in communities of fewer than 10,000 people. the problem with this research objective is that
The problem with this research objective is that it is already known and available from the U.S. Bureau of the Census.
What is Research Objective?Research objectives spell out the goals you have for your investigation. They serve to focus your study by providing an overview of the project's methodology and goals.
Your research paper's beginning should include your objectives after the problem statement.
Thus, the given problem about selling replacement windows in rural u.s. markets asks you to conduct a survey to uncover what percentage of people, the problem is the Census Bureau already knows this.
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Create appropriate range namnes for Total Production Cost (cel B18) and Gross Profit (cell B21) by selection, using the values in the left column Edit the existing name range Employee Houtty Wage to Hourly_Wages 2018 Note, Mac users, in the Define Narne dialog box, add the new named range, and delete the original one. Use the newly created range names to create a formula to calculate Net Profit (in cell B22) Create a new worksheet labeled Range Names, paste the newly created range name information in cell A1, and resize the columns as needed for proper display On the Forecast sheet, start in cell E3. Complete the series of substitution values ranging from 10 to 200 at increments of 10 gallons vertically down column E. Enter references to the Total Production...Cost. Gross. Profit, and Net Profit cells in the correct locations (F2, G2, and H2 respectively) for a one-variable data table. Use range names where indicated Complete the one-variable data table in the range E2:H22 using cell B4 as the column input cell, and then format the results with Accounting Number Format with two decimal places. Apply custom number formats to make the formula references appear as descriptive column headings. In F2, Total Costs, in G2, Gross Profit, in H2, Net Profit. Bold and center the headings and substitution values. Copy the number of gallons produced substitution values from the one-variable data table, and then paste the values starting in cell E26. Type $15 in cell F25. Complete the series of substitution values from $15 to $40 at $5 increments Enter the reference to the net profit formula in the correct location for a two-variable data table Complete the two-variable data table in the range E25.645 Use cell B6 as the Row input cell and B4 as the Column input cell Format the results with Accounting Number Format with two decimal places
Number Formats: For the two-variable data table, apply Accounting Number Format with two decimal places and bold and center the headings and substitution values.
What is decimal?Decimal is a numeral system used in mathematics to represent numbers based on the base ten. It uses the ten digits 0, 1, 2, 3, 4, 5, 6, 7, 8, and 9 to represent numbers. It is a positional numeral system, which means that the position of each digit in a number is used to represent its value. For instance, the number 563 represents the value five hundred sixty-three, because the number 5 is in the hundreds position, the number 6 is in the tens position, and the number 3 is in the ones position. Decimal is commonly used in everyday life, such as in measurements, currency, and scientific notation.
Range Names:
1. Total_Production_Cost: This range name refers to the range of cells B18.
2. Gross_Profit: This range name refers to the range of cells B21.
3. Hourly_Wages_2018: This range name refers to the range of cells B5.
Formula for Net Profit: =B21-B18
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which of the following is true of internal alignment? group of answer choices it addresses pay relationships inside an organization. it is the first issue in a strategic approach to pay. it focuses on customer satisfaction and business growth. it is often referred to as distributive justice.
Internal alignment is the statement that is true among the given options. Internal alignment addresses pay relationships inside an organization.
What is internal alignment?Internal alignment refers to the process of managing and evaluating pay for work within an organization. Internal alignment ensures that the pay scale is equal to the work's value to the organization. It addresses pay relationships inside an organization, which means that how much a job is worth within an organization determines what an employee will receive in pay.
Internal alignment is the first issue in a strategic approach to pay. This means that if an organization wants to make strategic pay decisions, it must first create internal alignment. The key to internal alignment is a sound compensation plan. Distributive justice refers to how an organization distributes resources, including pay. Thus, it is not accurate to say that internal alignment is often referred to as distributive justice.
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