during 2022, luling township engaged in the following transactions related to modernizing the bridge over the luling river. the township accounts for long-term construction projects in a capital project fund. on 7/1/22, it issued ten-year, 4% bonds with a face value of $1 million. the bonds were sold for $1,016,510, an amount that provides an annual yield of 3.8%. the city incurred $10,000 in issue costs. the premium was transferred to the appropriate account, net of the issue costs. it transferred $20,000 from the general fund to an appropriate fund to cover the first payment of the bond interest which is due, on december 31. the nonreciprocal transfer-in to its debt service fund is? $16,510 $6,510 $0 $26,510

Answers

Answer 1

To pay for the December 31st due first installment of the bond interest. To its debt service fund, a nonreciprocal transfer of $6,510 has been made.

What is a bond?

Bonds are a type of capital-raising tool used by both governments and enterprises. You are in fact making a loan to the issuer when you buy a bond. In return, they promise to pay you the bond's interest on a regular basis—typically twice a year—and to repay the loan's face value to you on a specific date.

Bonds: sensible investment or not?

A considerable increase in bond yields has given investors the opportunity to earn a respectable income. Inflation is anticipated to be approximately 3.5% by the end of 2023, and 10-year U.S. Treasury bonds will be a good investment. are currently earning more than that. Therefore, their adjusted for inflation, or "real," yield, may become positive.

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Related Questions

_______ is the amount of money per common share that could be realized by breaking up the firm, selling the assets, repaying the debt, and distributing the remainder to shareholders.
A. Book value per share
B. Liquidation value per share
C. Market value per share
D. Tobin's Q
E. None of the options are correct.

Answers

Liquidation value per share is the amount of money per common share that could be realized by breaking up the firm, selling the assets, repaying the debt, and distributing the remainder to shareholders.

The correct option is B.

The total money value of a company's tangible assets in the event that it went out of business and sold those assets is known as the liquidation value. The assets of a corporation, including its real estate, furniture, equipment, and inventory, are used to calculate its liquidation value. The liquidation value of a corporation does not include intangible assets.

When an asset is given inadequate time to sell on the open market, lowering its exposure to possible purchasers, its liquidation value is the expected price at which it will be sold. Usually, liquidation value is less than fair market value.

Liabilities of the firm are subtracted from assets to get the liquidation value. Receivables are frequently sold for between 80% and 90% of book value. Depending on the level of obsolescence and condition, the liquidation value of inventories is frequently calculated on between 80 and 90 percent of the book value.

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fiserv is an american multinational company , it provides financial technology services to clients across the financial services sector, including banks, thrifts, credit unions, securities broker dealers, mortgage, insurance, leasing and finance companies, and retailers.

Answers

As of 1984, Fiserv has existed. In less than 2 years after its founding, the business quickly expanded and was listed on the NASDAQ, mostly as a result of numerous acquisitions.

What does the company Fiserv do?

Fiserv has been around since 1984 and enables users to move money and information. We now serve millions of businesses and thousands of financial institutions across more than 100 countries, making us a worldwide leader in payments and fintech.

What does Fiserv mean for banking?

Every facet of your performance and growth concerns is addressed by a Fiserv partnership's comprehensive and integrated banking solutions. You benefit from having access to cutting-edge technology that enables you to meet rising expectations. access to a variety of banking knowledge to assist you in making future plans.

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selling a customer with a checking account a home improvement loan is an example of: group of answer choices sales force automation. cross-selling. direct marketing. operational crm. cross-channel promotions.

Answers

cross-selling. It is the process of providing a customer with items that are compatible with the ones they are buying.

How may cross-selling be used to increase profits?

It doesn't happen often that a marketing and sales strategy can be used by nearly any type of company. But when it comes to cross-selling, the majority of businesses stand to gain significantly by doing so. It's absolutely worth trying if growing your company's revenue is one of your top priorities. To begin implementing cross-selling in your own company, 

What frequent cross-selling strategies are there?

Cross-selling strategies can be used in many different contexts, but they virtually always take place after the customer has made a purchase. A pop-up suggesting a supplemental product after your original purchase is quite typical in e-commerce. Another strategy is to send an email to a consumer after they've made a transaction enticing them to buy an additional connected good or service.

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when the price ceiling applies in this market and the supply curve for gasoline shifts from s1 to s2, group of answer choices the market price will stay at p1. the market price will increase to p3. a shortage will occur at the new market price of p2. a surplus will occur at the new market price of p2.

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When the supply curve for gasoline moves from S1 to S2, the market price of P2 will experience a shortage since the price ceiling is in effect. produce a labor shortage, increase unemployment, and have a significant impact on the teenage labor market.

What transpires when the price ceiling rises?

When an effective price ceiling is established, excess demand and a lack of supply are brought about because producers are hesitant to sell at a lower price and customers want more affordable goods. Deadweight loss is consequently produced.

What effects does a price cap have?

Price ceilings that set a maximum price below the going rate have the following five significant effects: Lacks, lowered product quality, unnecessary lines and other search expenses, lost trade gains, and improper resource allocation.

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jen is involved with planning, implementing and controlling the flow of finished goods from the consumer back to her company in order for the items to be disposed of properly. she is working with

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She is collaborating with Reverse logistics is the process of sending things back up the supply chain from end users to either the producer or the retailer.

What function does reverse logistics serve?

Logistics services are intended to transport things from their site of consumption to the an end point in order to capture value or correctly dispose of goods and resources. It has to do with gathering products, getting it to a central area, and sorting them based on where they're going.

What sort of logistics are reversed?

Examples of reverse logistics include: products returned by customers. Distribution partners returning unsold items because of contract requirements recycling of packaging

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Think of an idea you are passionate about. How would you sell your idea to a high content versus low content culture? How about a low power distance versus high power distance culture?

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Answer:

In a low-content culture, i might focus on the potential health benefits of having access to fresh produce, and potential or creating a sense of community.

Match the outputs (in the right column) with their respective business processes in the left column). Drag statements on the right to match the left. Supply management a Performance variances, trends Innovation C Order entry, delivery commitments, resolve customer problems Strategic planning Ü’ Vision and long-term objectives and plans Customer service Order fulfillment, production schedules, goods and services Performance measurement New products and new production technologies Do you know the answer? I know it Think so Unsure No idea

Answers

The business process that has the output as

Order fulfillment, production schedules, goods and services is Supply management

Performance variances is performance measurement

Vision and long-term objectives and plans is strategic planning

New products and new production technologies is innovation

What is the definition of production?

Production refers the process of making or manufacturing goods and products from raw materials or components.

Here we need to find the match for the outputs with their respective business processes.

In order to find the resulting values, we must know that what is meant by the business process,

Business process is defined as  a collection of linked tasks that find their end in the delivery of a service or product to a client.

Based on these definition we have matched the business process to its output.

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married taxpayers david and lillian perdue file jointly and have a daughter, erin. they live at 9510 bluebird canyon drive, seattle, wa 99201. the perdues own their home, which was paid off last year. david works as a salesman for the canyon honda car dealer and lillian works at the same dealer as the manager of the service department. the social security number for david is 412-34-5670; for lillian, 412-34-5671; and for erin, 412-34-5672. their birth dates are as follows: david, 1/18/1971; lillian, 3/14/1971; and erin, 11/21/2011. erin attends school during the day and in the afternoon attends seattle day care (1 day street, seattle wa 99201, ein 92-6789012). the perdues paid $2,800 during the year to the school for the after-school care. the forms w-2 from canyon honda contained the following information: Lillian Perdue: Perdues paid $2,800 during the year to the school for the after-school care. Wages (box 1) = $72,000.00 Federal W/H (box 2)= $ 8,565.00 Social security wages (box 3) $72.000.00 Social security W/H (box 4) 4,464.00 Medicare wages (box 5) $72,000.00 Medicare W/H (box 6) S 1,044.00

Answers

Child tax credit = 1000 - (128925 - 110000) , the perdues paid $2,800 during the year to the school for the after-school care.

A brief explanation of taxes

A tax is a compulsory payment or charge that local, state, and federal governments levy on citizens and corporations to fund essential public goods, services, and operations.

Why is it significant?

Governments tax their people and enterprises in order to generate income that is then utilized to fund their budgetary needs. Making the business climate in the nation conducive to economic growth is part of this, as is funding public and government projects.

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When cigarettes are taxed and sellers of cigarettes are required to pay the tax to the government,
a. the size of the cigarette market is reduced.
b. the price paid by buyers of cigarettes decreases.
c. the demand for cigarettes decreases.
d. there is a movement downward and to the right along the demand curve for cigarettes.

Answers

C) When cigarettes are taxed and sellers of cigarettes are required to pay the tax to the government, the demand for cigarettes decreases.

When cigarettes are taxed and sellers are required to pay the tax to the government, the price paid by buyers for cigarettes increases due to the added tax cost. This increase in price causes a shift of the demand curve for cigarettes to the left.

This shift represents a decrease in the demand for cigarettes, as buyers are now less willing to purchase cigarettes at a higher price than before the tax was in place. The decrease in demand results in a reduction in the size of the cigarette market, as fewer people are willing to purchase cigarettes due to the higher cost.

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Pellegrino sparkling water has very light carbonation and is very refreshing compared to competing brands such as Perrier and La Croix. The advertising appeal is based on these attributes. Which of the following is correct about Pellegrino's advertising appeal? O It is a series of related advertisements focusing on a common theme or slogan. O It identifies the specific communication task that should be accomplished for a specified target audience during a specified period O It is a form of advertising designed to influence demand for a specific brand, O It identifies the reason for a person to buy the product,

Answers

His name is well-known in Italy, few people are actually familiar with his life story or the book that made him famous.

Who was Pellegrino?

Pellegrino Artusi of Forlimpopoli became well-known all over the world because to his 1891 manuscript "La Scienza in Cucina e l'Arte di Mangiar Bene" (Science in the Kitchen and the Art of Eating Well), which has also been translated into Dutch, Portuguese, Spanish, German, and French.

He may have imagined that his writings on the poet Ugo Foscolo would make him famous, but he was also a writer and a food and literary critic.

He is now most known for what is referred regarded as "the Gospel of Italian gastronomy."

Therefore,  His name is well-known in Italy, few people are actually familiar with his life story or the book that made him famous.

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FILL IN THE BLANK. Steve is looking for a way to analyze customer data from his territory in an effort to identify new opportunities for sales revenue growth. _______________ could help Steve with this task.

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Steve is trying to figure out how to examine client data from his region in order to find fresh chances for sales revenue increase. Management of Customer Relationships

Why is a rise in revenue important?

The revenue growth statistic is significant since it shows the state of a company's sales. As a result, revenue growth is still a common way to judge how well a company sells its own goods and/or services.

What factors influence revenue growth?

There are just 4 Ways to Increase Revenue for Your Business if you want it to generate more cash: increasing your rates, average transaction size, customer count, frequency of transactions per customer, and average transaction size

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Maple Corporation has taxable income of $335,000 for 2021.Calculate the corporation's tax liability, before tax credits.Tax liability $_______________

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For 2021, Maple Corporation will have a taxable income of $335,000. The tax debt for Maple Corporation is $70,350.

Tax liability is the sum of money you owe to the government in the form of taxes. It represents the entire amount of tax you owe the government. By deducting your standard deduction from your taxable income and using the relevant IRS tax brackets, you may calculate your tax burden.

The corporate income tax rate will be unchanged at 21% beginning in 2018:

Taxable income                         $335,000

Multiply by: Corporate tax rate 21%

Tax Liability                                335,000 * 21% = $70,350

Therefore, Maple Corporation has a tax liability of $70,350.

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Although firms would like to be ____, there is an advantage to companies who can enter the market later, piggyback off of the demand created by the innovative firm, and spend as little money as possible.
a. licensed
b. lead users
c. diffused
d. copycats
e. first movers

Answers

Although firms would like to be first movers, there is an advantage to companies who can enter the market later, piggyback off of the demand created by the innovative firm, and spend as little money as possible.

Being first to market is something that businesses seek and appreciate since it has many advantages. It advertises its distinctiveness, and because it was the first on the market, it quickly attracts a large number of consumers and potential clients. It allows the business to command everyone's attention.

Being the first firm to introduce a new good or service to the market gives a company a competitive edge. First movers frequently build a strong brand reputation and fan base.

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the management of lanzilotta corporation is considering a project that would require an investment of $213,000 and would last for 6 years. the annual net operating income from the project would be $105,000, which includes depreciation of $28,000. the scrap value of the project's assets at the end of the project would be $25,000. the cash inflows occur evenly throughout the year. the payback period of the project is closest to (ignore income taxes.):

Answers

The correct answer to the given problem is 1.6 years.

Given in the problem:  a project that would require an investment of $213,000 and for a time period of 6 years. The annual net operating income from the project would be $105,000 and included in it would be a depreciation of $28,000. At the end of the project, the scrap value has been estimated to be around $25,000.

NOI is the sum of all property revenues less all running costs that are deemed to be reasonably reasonable. On a property's income and cash flow statement, NOI is a before-tax statistic that does not include loan principal and interest payments, capital expenses, depreciation, or amortization.

A strong operating margin is one that is greater than 15% for the majority of firms. To determine if operating margin is increasing or decreasing, it is also helpful to look at historical trends in operating margin.

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Brussels Enterprises Issues bonds at par dated January 1, 2021, that have a $3,400,000 par value, mature in four years, and pay 6% interest semiannually on June 30 and December 31.1. Record the entry for the issuance of bonds for cash on January 1.2. Record the entry for the first semiannual interest payment and the second semiannual interest payment.3. Record the entry for the maturity of the bonds on December 31, 2024 (assume semiannual interest is already recorded).

Answers

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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refer to fact pattern 29-1a. nani, a professional driver, buys a customized luxuro from motorpros to drive in a grand prix race. nani's luxuro is

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Refer to fact pattern 29-1a. nani, a professional driver, buys a customized luxuro from motorpros to drive in a grand prix race. nani's luxuro is equipment.

What is equipment?

the collection of items or material resources used to outfit someone or something, for example. The tools or equipment utilized in a procedure or activity. sporting goods.

Equipment is a real long-term asset that provides value to a company over many years of operation. Equipment examples include cars, trucks, and manufacturing machines. They differ from intangible assets such patents, trademarks, or copyrights, which lack a physical form, in that they are tangible because they do.

Thus, it is equipment.

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the annual report for sneer corporation disclosed that the company declared and paid preferred dividends in the amount of $120,000 in the current year. it also declared and paid dividends on common stock in the amount of $2.20 per share. during the current year, sneer had 1 million common shares authorized; 320,000 shares had been issued; and 118,000 shares were in treasury stock. the opening balance in retained earnings was $820,000 and net income for the current year was $320,000.

Answers

The journal entries and the preparation of the statement of retained earnings is presented below:

The journal entries are as follows:

1. Cash Dividend Dr $120,000

                 To Dividend Payable  $120,000

(To record the declaration of the dividend)

2. Dividend Payable Dr $120,000

                  To Cash  $120,000  

(To record the payment of the dividend)  

3. Cash Dividend Dr [(320,000 - 118,000) × $2.20] $444,400    

                   To Dividend Payable  $444,400

(To record the declaration of the dividend)

4. Dividend Payable Dr $444,400  

                   To Cash  $444,400

The preparation of the retained earnings statement is presented below:  

Sneer Corporation

Retained Earning statement

For the year ended December 31

Beginning balance of retained earnings $820,000

Add: Net income $320,000

Less: Cash Dividend paid -$564,400    ($120,000 + $444,400)

Ending balance of retained earning $575,600  

And, the journal entry to close the dividend account is

Retained Earnings Dr   ($120,000 + $444,400) $564,400  

To Cash Dividends  $564,400

(To record the closing entry for dividend)

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suppose that 70% of the bicycles sold by a certain store are mountain bikes. among 100 randomly selected bike purchases, find the probabilities below. (round your answers to four decimal places.)

Answers

According tot the given statement the correct answer is that the approximate probability is 75%.

How does the probability formula work?

The probability of an event occurring is calculated as P(A) = f / N. Odds and probability are related, but the probability determines the odds. Before calculating the chances of an event occurring, you must first determine probability.

What is business probability analysis?

Probability has the same meaning in business as determining the possibility of an event occurring with a metric between zero and then one, both inclusive. Probability is accompanied by three additional key concepts: experiment, outcome, and event.

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In the resource market,
A. businesses borrow financial capital from households.
B. businesses sell services to households.
C. households sell resources to businesses.
D. firms sell raw materials to households.
C

Answers

Option C is correct. In the resource market, households sell resources to businesses.

The term "resource market" refers to a market that provides goods and services to businesses, organizations, and firms in exchange for money. Markets that offer firms the resources they require to deliver the products or services they offer are known as resource markets. A resource market enables parties to trade items or services in order to create new ones. The most typical markets involve the exchange of labor, money, financial services, and natural resources. Macroeconomics often covers a review of these markets. To assess the current state of the economy, nations will examine the data gathered from each resource market. Businesses can increase manufacturing output and better satisfy customer demand by using the data collected to inform their actions.

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which of these methods are used by the federal reserve to affect the supply of money in the u.s. economy, and which are not? place each item under the appropriate title. you are currently in a sorting module. turn off browse mode or quick nav, tab to items, space or enter to pick up, tab to move, space or enter to drop. methods the fed uses to affect the money supply not a method used by the fed

Answers

First, it is a mechanism that can be swiftly and inexpensively implemented—the Fed only needs to call a broker who buys or sells bonds.

Second, it doesn't require a lot of political discussions or a big announcement to be made.

Thirdly, it is a fairly potent instrument, with each bond purchase or sale having an overall effect that is several times greater than the original transaction.

Fourth, by using this mechanism, the Fed can alter the money supply by a small or big amount at any one time.

The Fed can do the following to reduce the growth of money in the US:

Sell bonds, increase reserve requirements, or increase the discount rate, among other options.

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magine that Eveready has developed solar rechargeable batteries that cost only slightly more to produce than the rechargeable batteries currently available. These solar batteries can be recharged by sunlight up to five times, after which they must be discarded. Unfortunately, the production process cannot be patented, so competitors could enter the market within a year. Which of the following would be the least sound marketing program decision?
A. Select a skimming pricing strategy to position the product as "premium"
B. Seek widespread distribution to gain a foothold in what might be a potentially huge market
C. Limit production capacity until you are certain consumers will actually want the product
D. Avoid a connection to the Eveready brand until the product has proven itself
E. Use multiple brand names to discourage other competitors from entering the market

Answers

The following would be the least sound marketing program decision that select a skimming pricing strategy to position the product as "premium."

Consumer information may be distributed through marketing. Customers will then have a fundamental understanding of your product's purpose. Additionally, they'll be aware of the advantages of buying your goods. A lot of individuals are informed about a product thanks to marketing.

The benefit of marketing to your company is that it informs consumers about your goods and services, engages them, and influences their choice to purchase. A marketing strategy, which should be a component of your company plan, may also aid with demand creation and maintenance as well as relevancy, reputation management, and competitiveness.

Hence the correct option is A

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assume that pearle vision uses standard costs to control the materials in its made-to-order sunglasses. the standards call for 3 ounces of material for each pair of lenses. the standard cost per ounce of material is $12. during july, the santa clara location produced 6,000 pairs of sunglasses and used 17,750 ounces of materials. the cost of the materials during july was $12.25 per ounce, and there were no beginning or ending inventories. note: round answers to the nearest whole number, when needed. required

Answers

The material typically costs $12 per ounce. The Santa Clara facility utilised 17,750 ounces of material and made 6,000 pairs of sunglasses in July. There was no beginning or finish to the material's $12.25 per ounce pricing for the month of July. The favourable material use variance, in this case, is 141000.

A flexible budget, sometimes known as a "flex" budget, adapts to variations in the actual amount of income received.

The material usage variance is computed by comparing the quantity of actual material used for the production level attained to the amount that was anticipated to be used, based on standard usage levels, priced at standard cost. This is done to recap prior research.

Flexed Budget

Cost of Material = 6000 * 3 * 12 = 216000

Actual Material Cost = 17,750 * 12.25 = 217437.5

Price Variance = (12.25 - 12) * 17750 = 4437.5 unfavourable

Material Usage Variance = (6,000-17,750) * 12 = 141000 favourable

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FILL IN THE BLANK. All else equal, a nation that has a high rate of _____ will have a high rate of _____ and therefore a high growth rate of _____ capital.

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All else equal, a nation that has a high rate of savings will have a high rate of investment and therefore a high growth rate of physical capital.

funding is the dedication of cash to purchase of an asset to obtain an increase in value over a time period. investment calls for a sacrifice of a few present asset, which includes time, money, or attempt. In finance, the reason of investing is to generate a return from the invested asset.

making an investment is an powerful manner to position your cash to work and potentially construct wealth. smart making an investment may additionally permit your cash to outpace inflation and boom in value. The more growth capability of investing is more often than not due to the strength of compounding and the threat-return tradeoff.

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successful pricing strategies are: group of answer choices value based. proactive. profit-driven. all of the above. only a and c.

Answers

Successful pricing strategy shall be choices value based, proactive and profit-making too in their execution stage. Option D is correct.

What is pricing strategy?

The techniques and procedures used by businesses to choose the prices they will charge for their goods and services are known as pricing strategy.

Further pricing of product is an important marketing mix  element because it is the price that maker charge for the products & service it make and pricing strategy is the method use to determine that price.

Further depending on the sector and type of business, value-based, competition-based, cost-plus, and dynamic pricing are all regularly employed approaches.

Thus it has all of the above feature mentioned above.

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which of the following statements is correct? firms aim to set as high an output price as possible. to maximize profits, firms set the wage at the level where the workers are indifferent between working and not working. in equilibrium, the wage clears the labour market, so there is no unemployment. if all firms set the same price and pay the same nominal wage, then the higher the real wage that they pay, the lower is their markup.

Answers

If all businesses charge the same price and pay the same nominal rate, their markup will be smaller the higher the actual wage they pay.A company, such as a corporation, that operates for profit, is known as a firm.

A firm is a for-profit business entity that offers professional services, such as a corporation, limited liability company (LLC), or partnership. Most businesses only have one location. On the other hand, a business company is made up of one or more physical locations that are all owned by the same person and have the same EIN (EIN). The term "firm," when used in a title, is frequently connected to companies that offer expert legal and accounting services, but it may also refer to a wide range of companies, including consulting, marketing, and graphic design firms, among others.

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Suppose that a firm produces electricity by burning coal. The production process creates a negative externality of air pollution. If the firm does not internalize the cost of the externality, it will produce where Select one: O a. the transaction costs of private bargaining are minimized. O b. the value of electricity to consumers equals the social cost of producing electricity. O c. the cost of the externality is maximized. O d. the value of electricity to consumers equals the private cost of producing electricity.

Answers

Option d is correct. The cost of producing power privately is equal to the value of electricity to customers.

Environmental degradation can result from economic activity. This trade-off occurs in all nations, whether they have high or low incomes, market- or command-oriented economies.

When a trade between a buyer and a seller has an effect on a third person who is not a part of the exchange, it is known as an externality, also referred to as a spillover. Externalities can be either good or bad.

Externalities are one form of a market failure. A market failure occurs when the market does not efficiently allocate resources on its own in a way that balances social costs and benefits.

In addition to the private expenses that businesses incur, social costs also comprise additional external costs that third parties outside the production process incur.

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the ending balance of the owner's capital account is transferred from the to the owner's equity section of the balance sheet. multiple choice question. statement of cash flows statement of owner's equity general ledger account income statement

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Price elasticity of demand for a good (In financial accounting, a balance sheet is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship,

a business partnership, a corporation, a private limited company, or other organization such as government or not-for-profit entity. As of a particular date, such as the conclusion of its financial year, assets, liabilities, and ownership equity are listed. It's common to refer to a balance sheet as a "picture of a company's financial status." [1] The balance sheet is the only one of the four fundamental financial statements that only applies at one particular period in a company's fiscal year.

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Fleming, fleming, and Johnson, a local CPA firm, provide the following data for individual returns processed for March (outputs is measured in number of returns):
Units, beginning work in process ---
Units started 6,000
Units completed 5,000
Units, ending in work in process (50% complete) 1,000
Total Production costs $5,500
1. Prepare a physical flow schedule
2. Prepare an equivalent units schedule. Explain why output is measured in equivalent units.
3. What if EWIP is 80 percent complete? How would this change affect the physical flow schedule? The equivalent units schedule?

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In process costing, the physical units processed in a production department are adjusted for their stage of completion in order to arrive at the equivalent units of production. The equivalent units are then used to assign production costs.

By production, what do you mean?

Producing anything is the process of mixing different inputs, both tangible (such metal, wood, glass, or polymers) and intangible (like plans or knowledge). This output should ideally be a product or service that is useful and increases people's utility.

How do production and example differ?

Essentially, it basically refers to a production procedure or its outcome. Manufacturers are what economists refer to as producers. These businesses produce goods that they then market to clients. As an illustration, a clothing company makes apparel for customers.

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a snapshot from violet flowers ltd.'s financial information reveals the following for years 2018 and 2019: item20182019 long term debt$4,600,000$4,900,000 interest expense$600,500$870,000 dividends$400,000$590,000 common stock$1,740,000$1,815,000 additional paid-in surplus$4,200,000$4,500,000 violet flowers' fcf for 2019 was:

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The Violet flowers' fcf for 2019 based from financial information for years 2018 and 2019 is $514,500.


What is FCF (Free Cash Flow)?

In corporate finance, free cash flow is the amount by which a business's operating cash flow exceeds its working capital needs and expenditures.

Now, let's calculate the violet flowers' fcf for 2019.

First, we will calculate the retained earnings in 2019 and 2018 of Violet flowers.

Total equity comprises of common stock as well as additional paid in surplus.

For 2019

Retained earnings in 2019 = additional paid in surplus in 2019 - common stock in 2019

= $4,500,000 - $1,815,000

= $2,685,000

For 2018

Retained earnings in 2018 = additional paid in surplus in 2018 - common stock in 2018

= $4,200,000 - $1,740,000

= $2,460,000

Next, we will calculate the net income of violet flower

Net income in 2019 = Retained earnings in 2019 - Retained earnings in 2018 + dividends in 2019

= $2,685,000 - $2,460,000 + $590,000

= $815,000

The free cash flow of Violet flower in 2019 will be calculated as follows :

FCF in 2019 = net income in 2019 - interest expense in 2019 + change in long term debt

= $815,000 - $600,500 + ($4,900,000 - $4,600,000)

= $514,500

Therefore, the violet flowers' fcf for 2019 was $514,500.

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a) Suppose the spot exchange rate is $1.22 per British pound and the strike on a dollar denominated pound put is $1.20. Assume r = 0.04, rf = 0.05, σ = 0.20 and the option expires in 270 days. What is the put option price?
[5 Marks]
b) Suppose the 180-day futures price on crude oil is $110.00 per barrel and the volatility is 20.0%. Assume interest rates are 3.5%. What is the price of a $120 strike call futures option that expires in 180 days? [5 Marks]

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The right to sell the underlying asset at the agreed-upon price (Strike Price) will be granted to the Put option holder. He must pay the writer of the Put option premium because he is receiving a right.

When the expected future spot price reaches the Strike Price, the put option holder will exercise the right. The option's author is then obligated to purchase at the strike price.

If Holder is bearish, he will choose the put option.

Stock Price or Spot Price $ 1.22 Strike Price or Exercise Price $ 1.20 SD 0.2 variance (SD2) 0.04 Risk free Rate 4.00% Time period in Years 0.7500 Step1: If the Future Spot Price is less than the Strike Price, it is in the money. If the Future Spot Price is greater than the Strike Price, it is out of the money. Assuming 360 days per year, the following particulars are true:

S - Stock Price X - Exercise Price = Ln (1.0167) = 0.0165 Step 2:

Step 3:

d2 is equal to d1 minus [SD * SQRT (T)] = 0.3551 minus [0.2 * SQRT (0.75)] = 0.3551 minus [0.2 * 0.866] = 0.3551 minus 0.1732 = 0.1819 Step 4:

NT( d1) = 0.1405

0.1405

Stage 5:

Step 6: NT (d2) = 0.0714 0.0714

Step 7: N(d1) = 0.5, NT(d1) = 0.5, and 0.1405 = 0.6405

Step 8: N(d2) = 0.5, NT(d2) = 0.5, and 0.0714 = 0.5714

e^-rt :

= e-0.04*0.75 = e-0.03, which equals 0.9704 Step 9:

The value of the call is as follows: [S*N(d1)] - [X*e-rt*N(d2)] = [$ 1.22 * 0.6405] - [$ 1.2 * 0.9704 * 0.5714] = [$ 0.7814] - [$ 0.6654] = [$ 0.12] Step 10:

Step 11: N(-d1) = 1 - N(d1) = 1 - 0.6405 = 0.3595

Step 12: N(-d2) = 1, N(d2) = 1, and 0.5714 = 0.4286

The Put's value is as follows: [X * e-rt * N(-d2)] - [S * N(-d1)] = [$1.2 * e-0.04 * 0.75 * 0.4286] - [$1.22 * 0.3595] = [$1.2 * 0.9704 * 0.4286] - [$1.22 * 0.3595] = [$0.5] - [$0.44] = $0.6

Vc + PV of Strike Price = $ 0.12 + $ 1.1645 = $ 1.28 Stock Price + Vp = $ 1.22 + $ 0.06 = $ 1.28 The Put Option's Value is therefore $ 0.06

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