1.
Date Account Title and Explanation Debit Credit
January 1, 2019 Cash $ 3,400,000
Bonds Payable $ 3,400,000
(To record the issuance of bonds )
2.
Date Account Title and Explanation Debit Credit
June 30, 2019 Interest Expense
( $ 3,400,000 x 9% x 6 /12 ) $ 153,000
Cash $ 153,000
(To record the first semiannual interest payment )
December 31, 2019 Interest Expense $ 153,000
Cash $ 153,000
(To record the second semiannual interest payment )
3.
Date Account Title and Explanation Debit Credit
December 31, 2022 Bonds Payable $ 3,400,000
Cash $ 3,400,000
(To record the maturity of the bonds )
Issuing corporate bonds is a means for companies to raise funds. Bonds act as loans between investors and companies. Investors agree to pay a company a fixed amount for a fixed period of time. In return, investors receive regular interest payments.
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financila intermediation is the process in which the federal resver establoshes the prime rate, discount rates are interpreted, savings are audomatically deduced from checking acciunts, fincial insitutions acts as intermdiaries bwetween the suppliers and demanders of funds, the financial reserve controls the suppyl of money
A commercial bank, investment bank, mutual fund, or pension fund are examples of organisations that serve as the middleman between two parties in a financial transaction.
Generally speaking, intermediaries help borrowers and savers transfer capital and risk. The argument for financial intermediation is based on two premises: (1) Borrowers have more knowledge of their own financial situation and future prospects than potential capital providers; and (2) It would be prohibitively expensive to match creditors and debtors without the help of reliable third parties.
As a result, the history of financial intermediation is the tale of how various types of institutions, such as holding companies under the Federal Reserve's supervision, FDIC-insured commercial banks, and broker dealers registered with the SEC, to name a few, have modified their offerings and business models in response to market demands.
Commercial banks have historically been key players and intermediaries in the financial intermediation process.
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rotate assignment of daily caregivers. provide an activity schedule that changes from day to day. limit time for the client to perform activities. talk the client through tasks one step at a time.
The plan should contain interventions from the nurse. one step at a time, go over the task with the client.
So, the correct option is (D).
What is nurse?A person with specialized training in providing care for the sick and injured is known as a nurse. Nurses work together with doctors and other healthcare professionals to treat patients and keep them healthy and active. Additionally, nurses offer bereaved family members assistance and end-of-life care.
Like medicine, nursing is a profession, but unlike medical school, there are differences in the length and type of training required to become a nurse. Before receiving their nursing license, nurses may have to complete a three- to five-year training program or longer. Nurses have a variety of jobs. Nurses work in medical facilities, clinics, the community, and even visit patients at home if they are unable to go.
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Disclaimer: The question was given incorrectly on the portal. Here ,is the correct question.
Question: A nurse on a long-term care unit is creating a plan of care for a client who has Alzheimer's disease. Which of the following interventions should the nurse include in the plan?
a. Rotate assignment of daily caregivers.
b. Provide an activity schedule that changes from day to day
c. Limit time for the client to perform activities
d. Talk the client through tasks one step at a time
Advertising Media Alternatives When developing the advertising program, firms must choose between the various forms of media available. Each of the eight common media types has distinct advantages and disadvantages associated with it. Students will identify a strength and weakness for five of the most commonly utilized media types. In deciding where to place advertisements, a company has several media types to choose from and a number of alternatives, or vehicles within each medium. Often advertisers use a mix of media forms and vehicles to maximize the exposure of the message to the target audience while minimizing the costs. To make optimal decisions on media choices, firms must be aware of the types of media available to them as well as understand each medium's strengths and weaknesses. Roll over each item to read the hint. Drag and drop each of the advantages and disadvantages to the appropriate media type, then drag and drop an example of each media type onto the appropriate category. Answers and Descriptions to fill in the blanks. Low cost, local targets Low cost, uses sound, ability to target local audiences Long lead time high cost Long lead time to prepare ad. relatively high cost High cost, low exposure High cost to prepare ads, very short exposure time Lacks visual Lacking visual element, short exposure time Miller Lite Polo Ralph Lauren Credit card offers Running a 30-second advertisement for Miller Lite beer during Sunday Night Football costing nearly $340.000 During his commute on the New York City subway this morning, Samuel noticed an ad for Polo Ralph Lauren cologne inside the subway car. Each day. Sarah receives 3 to 5 credit card solicitation letters in her mailbox. Superior targeting Negative perception High quality color ad. superior targeting ability, can convey complex messages with detail High cost per contact, negative public perception Little targeting Message must be very short/simple, little targeting, traffic hazard Large audience Reaches large audiences using picture, print, sound, and motion Can be personalized Wendy's High selectivity of audience, can be personalized, high quality graphics While driving to campus this morning. Kelly hears a commercial for Wendy's. High visibility Low cost, high visibility, many repeat exposures
Advertising is communicated through a variety of media, including television, print media, radio, direct mail, magazines, yellow pages, online, and offline.
In order to maximize growth within the constraints of their budget, marketers are working to select the optimal media for their marketing from the numerous accessible options. The decision to use a certain medium is complex and depends on a number of factors: target audience's media preferences: The most crucial elements in selecting the appropriate medium are where the target audience goes and what activities and media they engage in.
Products' attributes are Certain products' product attributes determine the media to be used. Radio, for instance, cannot be used as a medium if visual design and colors are the primary aspects of the product. If the item is complicated in.
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TRUE/FALSE. A self-employed taxpayer reports home office expenses as for AGI deductions while employees report home office expenses as from AGI deductions.
The above-given statement is true, Employees report home office costs as from AGI deductions, but self-employed taxpayers report them as from AGI deductions.
A self-employed person is allowed to deduct half of their self-employment tax obligation for the tax year.
When calculating adjusted gross income, the deduction is claimed as an above-the-line deduction (AGI). To claim the deduction, the taxpayer does not have to itemize their expenses.
Your adjusted gross income (AGI) amount is used by the Internal Revenue Service (IRS) to determine your annual income tax obligation.
It is calculated by subtracting particular adjustments from gross income, such as business expenses, student loan interest expenses, and other expenses.
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elvira is a self-employed taxpayer who turns 42 years old at the end of the year (2022). in 2022, her net schedule c income was $130,000. this was her only source of income. this year, elvira is considering setting up a retirement plan. what is the maximum amount elvira may contribute to the self-employed plan in each of the following situations? note: round your intermediate calculations and final answers to the nearest whole dollar amount.
As per the retirement plan, the maximum amount Elvira may contribute to the self-employed plan is $48,000
The term retirement plan in accounting refers preparing today for your future life so that you continue to meet all your goals and dreams independently.
Here we have given that Elvira is a self-employed taxpayer who turns 42 years old at the end of the year (2022).
Now, we need to find the the maximum amount Elvira may contribute to the self-employed plan.
While we looking into the given question, we know that her income was $130,000.
So, as per the 10% Rule, let us consider that the she will save 10% of her income for the retirement plan.
Then the amount is calculated as,
=> 130,000 x 10/100
=> 13,000 for the month.
Therefore, for one year she will save the maximum amount of
=> 13000 x 12
=> 156,000
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maytag's front-loading neptune washer provides superior cleaning and energy efficiency. the neptune washer is an example of a product. group of answer choices pleasing salutary deficient nondurable desirable
The Neptune washer is an example of a desirable product. a term used by societal marketers in product classification to describe any good or service that provides both immediate satisfaction and long-term benefits.
"Socially desirable FMCG" refers to products that are characterised by social pressure to purchase for environmental reasons. The authors do not consider whether the production procedures are environmentally friendly or not. Brand desire is defined as having a product or service that consistently improves people's lives. A prospect must want what you have in order to be willing to pay you perfectly good money for what you have. You're wasting your time and money if your marketers activities don't elicit a visceral sense of Desire in your prospects.
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Use the following financial statements and additional information.
AUSTIN INCORPORATED
Comparative Balance Sheets
June 30, 2019 and 2018
2019 2018
Assets
Cash $ 94,300 $ 39,400
Accounts receivable, net 81,000 63,000
Inventory 68,000 94,000
Prepaid expenses 5,600 7,000
Total current assets 248,900 203,400
Equipment 176,000 163,000
Accumulated depreciation—Equipment (45,000) (15,000)
Total assets $ 379,900 $ 351,400
Liabilities and Equity
Accounts payable $ 31,000 $ 38,000
Wages payable 6,000 16,000
Income taxes payable 4,900 5,400
Total current liabilities 41,900 59,400
Notes payable (long term) 40,000 80,000
Total liabilities 81,900 139,400
Equity
Common stock, $5 par value 240,000 170,000
Retained earnings 58,000 42,000
Total liabilities and equity $ 379,900 $ 351,400
AUSTIN INCORPORATED
Income Statement
For Year Ended June 30, 2019
Sales $ 922,000
Cost of goods sold 564,000
Gross profit 358,000
Operating expenses
Depreciation expense $ 75,000
Other expenses 91,000
Total operating expenses $ 166,000
192,000
Other gains (losses)
Gain on sale of equipment 4,900
Income before taxes 196,900
Income taxes expense 60,270
Net income $ 136,630
Additional Information
A $40,000 note payable is retired at its $40,000 carrying (book) value in exchange for cash.
The only changes affecting retained earnings are net income and cash dividends paid.
New equipment is acquired for $74,000 cash.
Received cash for the sale of equipment that had cost $61,000, yielding a $4,900 gain.
Prepaid Expenses and Wages Payable relate to Other Expenses on the income statement.
All purchases and sales of inventory are on credit.
she also finds that the output of the economy was the same over the two years. a situation like this is possible only if
A situation where the nominal GDP and the output of the economy has been equals for 2 consecutive years is only possible if the annual inflation rate is 0% (zero percent).
Nominal Gross Domestic Product or Nominal GDP differs from real GDP because nominal GDP does no include the change in prices caused by inflation. Nominal GDP defines the economic production based on the current price of products in its calculation.
Nominal GDP can be calculated using expenditure approach or GDP deflator approach.
Expenditure approach calcuates nominal GDP based on the amount of consumer spending, investment level, government spending and net export. Expenditure approach can be formulated as:
GDP = C + I + G + (X - I )
where:
C = consumer spending
I = investment level
G = government spending
(X - I) = Net export; the gaps between exports and imports
GDP deflator approach will calculate nominal GDP using real GDP data and GDP deflator. Nominal GDP can be calculated using formula:
Nominal GDP = Real GDP x GDP Deflator
GDP deflator represents the change in price over time or inflation/deflation.
When the nominal GDP and the economic output remains for 2 consecutive years, it shows that both Nominal GDP and real GDP remains the same. This situation only happen if the GDP deflator remains within those 2 years, which indicates that no inflation has taken place or inflation rate is 0%.
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Complete Question:
A researcher finds that for an economy, the nominal GD in the year 2012 equals the nominal GDP in the year 2013. He also finds that the output of the economy has been the same over the two years. A situation like this is only possible if _____
on november 23, elder lift corporation, a wholesaler of hydraulic lifts, acquired land in exchange for 26,000 shares of $20 par common stock with a current market price of $26. journalize the entry to record the transaction. if an amount box does not require an entry, leave it blank. date account debit credit nov. 23 land land land common stock common stock common stock 520,000 paid-in capital in excess of par-common stock paid-in capital in excess of par-common stock paid-in capital in excess of par-common stock 156,000 feedback area
The journal entry for the elder lift corporation, a wholesaler of hydraulic lifts is illustrated below.
The term journal entry is referred as the act of keeping or making records of any transactions either economic or non-economic.
Here we have given on November 23, elder lift corporation, a wholesaler of hydraulic lifts, acquired.
And we need to prepare the journal entry for the given transactions.
Here we have to use the value of the common stock to find the book value of the land and it can be calculated as
=> 30,000∗$112=$3,360,000
And then here we now find the par value of the stock is calculated as
=> 30,000∗$80=$2,400,000
Now, here we have to make the following entry to journalize the transaction:
November 23 Land Dr. $3,360,000
To Common Stock $2,400,000
To Additional Paid-In Capital $960
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c. if, in seeking to increase opportunities for lower income families, the government significantly increases subsidies available for individuals to pursue a college education, the point representing the equilibrium wage and quantity of workers will move up and to the right along the market supply curve for labor. the market supply curve for labor will shift to the left. the market supply curve for labor will shift to the right. the point representing the equilibrium wage and quantity of workers will move down and to the left along the market supply curve for labor.
If the government considerably expands the number of subsidies available for people to pursue in an effort to increase possibilities for lower-income families.
What impact do training and education have on the labor market?Employers' demand for labor rises as a result of a well-educated and trained workforce. The demand for labor will shift to the right as productivity levels within the workforce rise.
How does supply and demand change as wages rise?
Since leisure is a normal good, more leisure will be demanded when money rises due to greater wages. And that implies a decrease in the amount of labor offered. Therefore, the substitution effect for issues with labor supply is always positive; a higher salary encourages the supply of more workers.
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Using what you have learned in this course up through this week, come up with a strategy to influence your instructor to change the evaluation criteria for this entire course (although it is too late in the session for any changes to actually be made).
Make mention of how the environment, values, motivation and rewards, groups and teams, communication all come into play as reasoning behind your evaluation criteria. Identify the influence tactics you will use, as well as the sources of power you will draw from. Be sure to cite at least three credible sources!
Then, develop a Powerpoint slide deck with voiceover narration detailing your response. There are many lively, free templates on PowerPoint, so select one that reflects your new plan best. Presentations should not be less than five minutes and should not exceed seven minutes.
Presentation Upload Instructions: Upload the link to the presentation to GAP. Below are some sources to assist you when recording.
The strategy that can influence your instructor to change the evaluation criteria for an entire course are:
Making a safe and reliable structure.Demonstrating or showing understanding and compassion.Encouraging academic risk Instructing in active listening;Embedding instruction in strategy.Establishing cooperative connections.What factors act to influence instructor to change the evaluation for a course?Excellent teaching can be done in a variety of ways, but all effective teachers share a few traits. They are well-prepared, establish fair and transparent expectations, exhibit a good outlook, are patient with pupils, and routinely evaluate their teaching.
The design of teacher evaluation policies is influenced by societal, school system, and school-level issues.
Therefore, the methods and strategies for curriculum evaluation that are good and better are:
The use of Surveys to measure sentiments.The direct observations of the educational setting.The use of faculty and student interviews.Having sessions with students to provide a course wrap-up.Be patient encounter logs kept by doctors.Examining the validity and reliability of test questions.Learn more about Course strategy from
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At Nick's Bakery, the cost to make homemade chocolate cake is $4 per cake. As a result of selling five cakes, Nick experiences a producer surplus in the amount of $17.50. Nick must be selling his cakes for
7.50 each (17.50/5= 3.5 ..... 3.5+4= 7.50)
If Nick generates a $17.50 producer surplus, the price per chocolate cake will be $7.50.
$4 each cake, multiplied by five, equals $20 as the minimum amount to accept.
$14.50 is the producer surplus
$20+
$17.50= $37.50 Price A price of $37.50 gets you 5 chocolate cakes, making each one $7.50.
The discrepancy between what a producer receives and the least price they would be willing to take for the good is what is referred to as producer surplus.
A person's ability to profit from selling a good at market value is measured by their producer surplus. The profit to the producer for selling the good on the market is the difference or surplus amount.
Market pricing above the lowest price producers would typically be ready to pay for their products result in a producer surplus. The law of Walras might be relevant here.
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rodgers company gathered the following reconciling information in preparing its may bank reconciliation: line item description amount cash balance per company's records, may 31 $5,400 deposits in transit 375 note receivable and interest collected by bank 650 bank charge for check printing 40 outstanding checks 2,400 nsf check 140 determine the adjusted balance that would appear in the company section of the bank reconciliation on may 31. a.$5,870 b.$6,245 c.$3,845 d.$4,930
Correct choice is $5,870.
Explanation,
Preparation for Rodgers Company Bank Reconciliation Statement
= Cash balance per books + Notes receivable and interest gathered through bank - Bank cost for test printing - NSF check
= $5,400 + $650 - $40 - $140
=$6,050 - $40 - $140
= $6,010 - $140
= $5,870
Therefore the Adjusted Cash Book for Rodgers Company Bank Reconciliation Statement will be $5,870.
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https://brainly.com/question/26699275#SPJ4financial analysts have estimated the returns on shares of drucker corporation and the overall market portfolio under various economic conditions as follows. the return for drucker in the following three economic states of nature are forecasted to be: -18% in recession, 10% in moderate growth, and 30% in a boom. estimates for the market as a whole in the same economic states are -9% in recession, 8% in moderate growth, and 23% in boom. the analyst considers each state to be equally likely. using these data, compute the beta of drucker corporation's stock.
The beta of Drucker Corporation's stock Beta is 0.14.
The beta of Drucker Corporation's stock can be calculated using the following formula:
Beta = (Covariance of Drucker Corporation's returns and the market's returns) / (Variance of the market's returns)
Using the data provided, we can calculate the beta of Drucker Corporation's stock by first calculating the covariance and variance of the market's returns, and then calculating the covariance of Drucker Corporation's returns and the market's returns.
Covariance of the market's returns = ( (-9% - 0%) + (8% - 0%) + (23% - 0%) ) / 3 = 8%
Variance of the market's returns = ( (-9% - 0%)^2 + (8% - 0%)^2 + (23% - 0%)^2 ) / 3 = 99%
Covariance of Drucker Corporation's returns and the market's returns = ( (-18% - 0%) + (10% - 0%) + (30% - 0%) ) / 3 = 14%
Therefore, Beta = 14% / 99% = 0.14
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the failure of foreign banks such as the kredit-anstalt bank during the early 1930s can be partially attributed to the smoot-hawley tariff act because the act
The failure of foreign banks during the early 1930s can be partially attributed to the Smoot-Hawley tariff act because the act caused a major reduction in international trade. (Option B)
The Tariff Act of 1930, known commonly as the Smoot–Hawley Tariff Act refers to a law that implemented protectionist trade policies in the United States. The act was created to protect U.S. farmers and other industries from foreign competitors by increasing tariffs on foreign imports to the U.S. by about 20%. As a response, at least 25 countries increasing their own tariffs on American goods. Hence, as a result many foreign banks started to fail as the act caused a significant reduction in international trade.
Note: The question is incomplete as it is missing options which are A) forced banks to loan money to foreign nations. B) caused a major reduction in international trade. C) made it easier for workers to join labor unions. D) led to a sharp decline in the number of American jobs.
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________________ is the extent to which employees have positive or negative feelings about various aspects of their work.
A. Job satisfaction
B. Job performance
C. Job enrichment
D. Job involvement
E. Organizational commitment
Job satisfaction, is the extent to which employees have positive or negative feelings about various aspects of their work. Thus, option (a) is correct.
What is employees?The term employee refers to the work in the company to earn the money. The employee is the provided the services to the company with exchange of the salary. The employees are the work with the unity are the increased the wealth of the company.
According to the employees have positive or negative feelings are the job satisfaction. The job satisfaction are the employees are the satisfy the job. An employee is the freely work and the manage the work are the easily to satisfy the job.
As a result, Job satisfaction is the degree to which individuals have favorable or negative attitudes about different aspects of their work. Therefore, option (a) is correct.
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i wanted to use a picture of the new infotech inc. site as exhibit a in my report on construction progress however; my camera malfunctioned during my visit. i wanted to use a picture of the new infotech inc. site as exhibit a in my report on construction progress; however, my camera malfunctioned during my visit. i wanted to use a picture of the new infotech inc. site as exhibit a in my report on construction progress: however, my camera malfunctioned during my visit.
Grammatically correct sentence is I wanted to use a picture of the new infotech inc. site as exhibit a in my report on construction progress however; my camera malfunctioned during my visit.
The grammar for Business Writing course highlights the usage issues related to modern descriptive linguistics. It refers to rules that permit us to organise our words and sentences into coherent, substantive language. Grammar rules help us to form structural foundation of our ability to precise ourselves. The additional we tend to square measure tuned in to however it works, the additional we will monitor the which means and effectiveness of the means we tend to et al. use language. It will facilitate foster preciseness, sight ambiguity, and exploit the richness of expression accessible in English."
The question is incomplete, find the complete question below.
This problem reviews grammar rules you learned in previous chapters as well as confusing words and frequently misspelled words. Which sentence is grammatically correct?
i wanted to use a picture of the new infotech inc. site as exhibit a in my report on construction progress however; my camera malfunctioned during my visit. i wanted to use a picture of the new infotech inc. site as exhibit a in my report on construction progress; however, my camera malfunctioned during my visit. i wanted to use a picture of the new infotech inc. site as exhibit a in my report on construction progress: however, my camera malfunctioned during my visit.
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FILL IN THE BLANK. the___is a flexible planning tool that assists the salesperson in assembling pertinent information to be covered with the prospect
The sales dialogue template is a flexible planning tool that assists the salesperson in assembling pertinent information to be covered with the prospect.
A sales dialogue is the term used to describe the interactive communication process that takes place between a buyer and a seller as each side attempts to define and comprehend the needs of the other and how the suggested solution will satisfy those needs.
Nine sections make up the Sales Dialogue Template: (1) prospect information; (2) customer value proposition; (3) sales call objective; (4) situation and needs analysis—linking buying motives, benefits, support information, and other reinforcement methods; (5) competitive situation; (6) starting the sales dialogue; (7) anticipating questions and objections; (8) earning prospect commitment; and (9) building value through follow-up action. This sample shouldn't be used to create a strict sales call script. When used appropriately, it can assist salespeople in making sure that they are ready to talk to customers about all relevant information.
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Which of the following statements regarding customer expectations is appropriate for salespeople to remember?
- Many relationships fail due to unmet expectations
- The higher the customer's expectations, the better, provided the seller can meet or exceed those expectations
- Salespeople must be able to manage their customers' expectations
- Customer dissatisfaction is often the result of unmet expectations
- All of the above are correct
Salespeople need to remember the following statement regarding customer expectations:
Many relationship fails due to unmet expectationsThe higher the custmer's expectations, the better, provided the seller can meet or exceed those expectationsSalespeople must be able to manage their customers' expectationsCustomer dissatisfaction is often the result of unmet expectation (E)Customer expectations represent the customers prediction about their experience when they use a product. How a customer build his experience is defined by his perceived performance of the product and how well it meets his expectation.
Customers expectations may come in different kind of types:
Implicit expectationsExplicit expectationsInterpersonal expectationsStatic performance expectationsDynamic performance expectationsDigital expectationsTechnological expectationsSituational expectationsTo improve customers expectations, salespeople should research their target market first. Ensure what expectations the target audiences already have. Utilize personalized marketing strategies based on the marketing research data. Give respon to customers promptly and try to direct them the correct resources that can solve their problems. Use clear communication and simple language. Ensure your customers about their data and privacy protection. Anticipate potential challenges for customers and prepare the contingency plans. Simplify the buying process and provide great experience for customers.
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Which of the following will most likely produce a specific mix of parent-country nationals, home-country nationals, and third-country nationals, according to the needs of the company?
A) ethnocentric staffing approaches
B) polycentric staffing approaches
C) local staffing approaches
D) regiocentric staffing approaches
Regiocentric staffing methods will probably result in a particular blend of citizens from the parent country, the home country, and third countries, depending on the demands of the business.
The correct option is D.
With the regiocentric strategy to hiring, we select candidates from the same area (i.e., a collection of nations) to fill available positions. For instance, we may choose to move personnel across Scandinavian nations.
Coca-Cola and Pepsi are two examples of regionally focused businesses. Regiocentric strategy makes the assumption that the entire area may be thought of as one market.
Since they share a similar culture, managers could have an easier time adjusting and introducing knowledge from a different area. They can easily handle the business while travelling back and forth between the host nation and their own.
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at the end of year 1, a defined benefit pension plan reported net assets available for benefits of $650,000. during year 2, the following items were recorded: investment income $ 300,000 contributions 1,350,000 administrative expenses 150,000 benefits paid directly to participants 900,000 what amount should the plan report as year-end net assets available for benefits in the year 2 statement of changes in net assets available for benefits? $600,000 $1,250,000 $1,650,000 $2,300,000
$1,250,000 should the plan report as year-end net assets available for benefits in the year 2 statement of changes in net assets available for benefits.
In economic accounting, an asset is any aid owned or controlled by way of a commercial enterprise or an financial entity. it's far something (tangible or intangible) that can be used to provide positive economic fee. property represent price of ownership that may be converted into coins (even though coins itself is also considered an asset).[1] The stability sheet of a company facts the monetary[2] price of the property owned by that firm. It covers cash and different valuables belonging to an individual or to a enterprise. assets can be grouped into essential training: tangible belongings and intangible assets. Tangible property include numerous subclasses, together with present day belongings and stuck assets.
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a measure of a company's solvency, calculated by dividing the sum of net income, interest expense, and income taxe expense by interest expense
Calculated by dividing the total of net income, interest expenditure, and income tax expense by interest expense, this solvency indicator shows a company's capacity to make interest payments.
What is the stability to solvency ratio?A low solvency ratio indicates an unstable financial condition, while a high ratio indicates stability. To get a clear view of the company's liquidity and solvency, potential investors utilize this figure in conjunction with others, like the debt-to-equity ratio, the debt-to-capital ratio, and more.
What is revealed by the solvency ratio?The solvency ratio measures the efficiency with which a company's cash flow can pay down its long-term debt. Solvency ratios, which can be used to estimate a company's likelihood of going into default on its debt, are an important statistic for assessing a company's financial health.
The formula for calculating the solvency ratio.It is calculated by dividing the sum of the business's debt obligations by the sum of its capital, which includes both equity and debt. Interest coverage ratio: This ratio demonstrates the company's capacity to pay interest to its creditors and lenders.
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a $30,000 note payable is retired at its $30,000 carrying (book) value in exchange for cash. the only changes affecting retained earnings are net income and cash dividends paid. new equipment is acquired for $69,600 cash. received cash for the sale of equipment that had cost $60,600, yielding a $3,200 gain. prepaid expenses and wages payable relate to operating expenses on the income statement. all purchases and sales of inventory are on credit.
When a $30,000 note payable is retired at its carrying (book) value, the only effect on retained earnings is the decrease in the note payable liability. There is no effect on net income or cash dividends.
When new equipment is purchased for $69,600 cash, there is no effect on retained earnings. The cash account is increased by $69,600.
When equipment is sold for $60,600, yielding a $3,200 gain, the effect on retained earnings is the increase in the gain on the sale of equipment. The cash account is increased by $63,800 ($60,600 plus $3,200 gain).
When prepaid expenses and wages payable relate to operating expenses on the income statement, there is no effect on retained earnings.
When all purchases and sales of inventory are on credit, there is no effect on retained earnings.
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The requirement that preferred stockholders must be paid all past and present dividends before and dividends are distributed to common stockholders is referred to as:cumulative preferred stock
Cumulative preferred stock refers to the requirement that all dividends, both past and present, be paid to preferred stockholders before any dividends are awarded to common stockholders.
Which kind of security ensures that missed dividends are paid to preferred stockholders before any dividends are paid to common stockholders?Company stock known as preference shares (also known as preferred stock) has dividends that are paid to shareholders prior to dividends on common stock. Preferred stock is available in four different forms: cumulative (guaranteed), non-cumulative, participating, and convertible.
What exactly are cumulative perpetual preferred shares?If a dividend payment was missed in the past for any reason, cumulative perpetual preferred stock has a clause stating that the dividends must be paid to cumulative perpetual preferred stock holders first and before anybody else.
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the summary of significant accounting policies should disclose the pro forma effect of retroactive application of an accounting change. basis of profit recognition on long-term construction contracts. adequacy of pension plan assets in relation to vested benefits. future minimum lease payments in the aggregate and for each of the five succeeding fiscal years.
The basis for profit recognition on long-term construction contracts should be included in the overview of important accounting policies.
What do you mean by the summary of significant accounting policies?When a choice is possible, the firm's important accounting procedures and policies are described in the summary of significant accounting policies. Understanding the amounts provided in the financial statements requires knowledge of the methodologies. The percentage of completion or completed contract methods may be used to account for long-term contracts. The user can better grasp the significance of reported revenue and gross profit by being made aware of this method.
The other response options provide information on individual accounts or the outcome of using particular accounting rules. They don't say what accounting and reporting decisions the company has taken.
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we can determine cash received from customers by analyzing the accounts receivable account. which of the following approaches would lead to the correct result?
The approach that would lead to determining the cash received from customers by analyzing the accounts receivable account will be the a) Beginning balance + debits during the period -- ending balance.
In the field of business, accounts receivable can be described as the revenue that a customer owes to a business or firm for a product that has already been given to the customer but the customer has not yet paid for it.
An effective approach to calculating the accounts receivable will be to deduct the debits that are made from the beginning to the ending balance. Hence the formula, beginning balance + debits during the period -- ending balance.
Although a part of your question is missing, you might be referring to this question:
We can determine cash received from customers by analyzing the accounts receivable account. which of the following approaches would lead to the correct result?
a) Beginning balance + debits during the period -- ending balance
b) Beginning balance - debits during the period -- ending balance.
c) Ending balance + debits during the period -- beginning balance.
d) none of the above
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given that the costs of mounting a fever are less than the benefits, the principle of asymmetric harm predicts that natural selection should result in which of the following? group of answer choices fevers only occur when an infection has progressed far enough that a fever will be necessary to help clear it. a fever response is mounted more often than it is actually needed to help defend against an infection. frequent cases where fevers would be beneficial but a fever response is not mounted evolution of lower basal body temperatures
More often than necessary, a fever response is initiated to aid in the defense against an illness.
What happens when you have a fever in your body?You frequently feel cold and begin to shiver in the early stages of a fever. This is your body's reaction to a temperature increase. Your skin's blood vessels contract (constrict), driving blood from the skin's outer layer into your body, where it is simpler to trap heat.
What is a fever a normal reaction?If your child is getting enough fluids and is otherwise healthy, you may typically let a fever run its course because it is the body's natural defense against illness. Try to bring down your child's temperature if they are having problems drinking.
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oriole company had sales in 2021 of $1,650,000 on 60,000 units. variable costs totaled $990,000, and fixed costs totaled $550,000. a new raw material is available that will decrease the unit variable costs by 20% (or $3.30). however, to process the new raw material, fixed operating costs will increase by $110,000. management feels that one half of the decline in the unit variable costs should be passed on to customers in the form of a sales price reduction. the marketing department expects that this sales price reduction will result in a 5% increase in the number of units sold.
It should result in an overall increase in net income of $71,850.
If the Riobole Company implements the new raw material and passes on half of the savings to customers, they can expect to see an increase in sales volume of 5%. This translates to an additional 3,000 units sold, bringing the total sales volume to 63,000 units. The total variable costs associated with these additional units will be $99,000 ($3.30 x 3,000).
The total cost of the new raw material, including the additional fixed costs, is $660,000 ($550,000 + $110,000). This means that the total cost of the new raw material, including the additional fixed costs, is 40% of the total variable costs associated with the additional 3,000 units ($660,000/$99,000).
The Riobole Company can expect to see an increase in total sales of $81,500 ($3.30 x 3,000 x 5%) and an additional contribution margin of $20,850 ($3.30 x 3,000 x 40%). This should result in an overall increase in net income of $71,850 ($81,500 - $9,650).
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scenario 10-1 the demand curve for gasoline slopes downward and the supply curve for gasoline slopes upward. the production of the 1,000th gallon of gasoline entails the following: a private cost of $3.10 a social cost of $3.55 a value to consumers of $3.70 refer to scenario 10-1. suppose the equilibrium quantity of gasoline is 1,150 gallons; that is, qmarket
Refer to Scenario 10-1. The production of the 1,000th gallon of gasoline entails an a. external cost of $0.15 b. external cost of $0.45 c. external benefit of $0.15. d. external benefit of S0.45.
The downward sloping demand curve serves as an example of the law of demand. This illustrates the idea that when prices rise, fewer goods are sought.
What gasoline slopes downward indicate external cost?As a result, prices will drop and demand will increase when there is a larger supply. Therefore, buyers will want more goods when prices are lower. For this reason, the demand curve has a decreasing slope.
The demand (or marginal benefit) curve has a downward sloping shape to reflect the fact that consumers will pay less for additional units of a good as they consume more of it.
Therefore, do all demand curves slope downward and the Law of Demand always apply? The answer, in plain terms, is no. According to the consumers' actions, the curve will either be upward or downward sloping.
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below is the information pertaining to five jobs that are in process. determine the sequencing of these five jobs at this machine using the critical ratio rule. job remaining processing time time remaining until due date a 2 days 17 days b 6 days 12 days c 5 days 12 days d 10 days 30 days e 8 days 17 days rev: 06 25 2021 qc cs-268300
The critical ratio, commonly referred to as the "Losada ratio" or the "Losada line"[not confirmed in body], is a largely rejected idea in positive psychology that asserts a precise ratio of good to negative
emotions separates "languishing" people from "flourishing" ones. [Reference needed] According to their 2005 paper published in American Psychologist, psychologists Barbara Fredrickson and Marcial Losada proposed the critical ratio after concluding that they had discovered an experimental measure of affect whose model-derived positive-to-negative ratio of 2.9013 defined a critical separation between individuals who were flourishing and those who were languishing. [1] [needs non-primary source] Academic psychologists and the general public both accepted the idea of a critical positivity ratio; as of January 2014,[2] Fredrickson and Losada's study has been mentioned more than 320 times. [3] Written by [4] and Fredrickson,
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