Jaylen uses Awareness training to train his employees.
How does awareness training work?A program called awareness training aims to educate users and staff members about their part in preventing data breaches. Employees who receive emails and use the internet are helped by awareness training to comprehend hazards and recognize potential threats they may experience. Employees who have received awareness training are also made aware of risk-reduction recommended practices.
According to research, more than 90% of security breaches are the result of human mistakes. By addressing the errors that staff members could make when using the web and email, as well as by encouraging more secure behavior, security awareness training helps to reduce risk.
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A trade balance can be quickly defined as the gap between _____________, which are also included in the current account balance along with _______________________.
A. supply and demand; investment income and unilateral transfers
B. supply and demand; stocks and bonds
C. exports and imports; investment income and unilateral transfers
D. exports and imports; stocks and bonds
A trade balance can be quickly defined as the gap between exports and imports, which are also included in the current account balance along with investment income and unilateral transfers.
The correct answer is an option (C)
We know that a trade balance is nothing but difference between the value of exports and the value of imports for a given period.
The formula for calculating the trade balance is the total value of exports minus the total value of its imports.
A trade balance can be quickly defined as the gap between exports and imports.
The exports and imports are also included in the current account balance along with investment income and unilateral transfers.
Therefore, the complete statement is: A trade balance can be quickly defined as the gap between exports and imports, which are also included in the current account balance along with investment income and unilateral transfers.
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future value can be found if the interest rate ( i), the number of periods ( n), and the present value ( p) are known.
It depends on what you mean by “solve.” If you’re given the interest rate and the number of periods, you can determine the ratio of the future value to the present value.
The present value problem and the future value problem are actually the same problem, one moving forward and the other backward. But they are based on the same formula.
Without initial conditions of what to add or discount, there is not enough information to determine what the total would be at any other point in time.
yes no. You need one to get the other. However, you can get a percentage of face value. For example, he knows that the payment will be made in 5 years. I think you can get 200%. Now use the rate per period and the number of periods to calculate the present value expressed as a percentage.
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According to Jon Katzenbach and Douglas Smith, which of the following characteristics would indicate that you are working in a group rather than on a team? Check all that apply.
a. Having complex tasks that people work together to finish
b. Having independent tasks
c. Having one person who is clearly the leader
d. Having interdependent tasks
The correct answer is All of the option. The following traits, according to Jon Katzenbach and Douglas Smith, would suggest that you are working in a group rather than on a team.
pursuing a goal that is consistent with the organization's mission ensuring that each employee is responsible for their own work having a clear leader in one person having separate jobs Leader who is very focused Personal responsibility.
The goal of the group and the organization are the same. jobs that are simple and independent define individually produced works fixed organizational framework.
Managers and department heads have the following obligations: Annual Goals: Department managers and leaders formulate and carry out annual departmental goals that complement and support the objectives and performance measures of the entire organization. Management is the practice of working with and through people and other organizational resources to achieve organizational goals.
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Taggart Technologies is considering issuing new common stock and using the proceeds to reduce its outstanding debt. The stock issue would have no effect on total assets, the interest rate Taggart pays, EBIT, or the tax rate. Which of the following is most likely to occur if the company goes ahead with the stock issue?
The ROA will decline.
Taxable income will decline.
The tax bill will increase.
Net income will decrease.
The times-interest-earned ratio will decrease.
B.) If the yield curve is upward sloping, what is the yield to maturity on a 10-year Treasury relative to that on a 1-year Treasury?
The yield on the 10-year bond is less than the yield on a 1-year bond.
The yield on a 10-year bond is higher than the yield on a 1-year bond.
The yields on the two bonds are equal.
It is impossible to tell without knowing the relative risks of the two bonds.
None of the answers are correct.
There answer to the question about common stock is option 3) The tax bill will increase.
Bonds with equal credit and varying maturities are plotted on yield curves to show interest rates.
The normal, inverted, and flat yield curves are the three main varieties. Longer-term bonds often have higher yields than short-term bonds in upward-sloping yield curves, also known as normal yield curves.
Normal curves indicate economic growth, whereas downward-sloping (inverted) curves indicate economic contraction.
Each trade day, yield curve rates are posted on the Treasury website.
The yields on longer-term bonds may continue to climb in response to periods of economic boom, according to a normal or upward-sloping yield curve. Thus, a typical yield curve begins with low rates for bonds with shorter maturities and rises for bonds with longer maturities, sloping upward.
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suppose that at the current level of output, the mayo clinic has fixed cost of $2,000,000, variable costs of $4,000,000, and $6,500,000 in total revenue. which of the following is true?
At a volume of 25,000 inpatient days, the general hospital expects to make $3,750,000 in profit.
It doesn't change. Total fixed cost, which is constant, is the vertical distance between total variable cost and total cost at each output level. There must be $890 in revenue per inpatient day. To determine profit, we can apply the following formula: Profit is calculated as volume * fixed expenses – (price per unit – variable cost per unit). One million is equal to (income per inpatient day – 250) x 25,000 – 15,000,000. After OQ1 output is produced, AVC begins to increase; its increase above a particular range is countered by a decrease in AFC. Because of this, even while AVC increases, AC still decreases over that range of output. Because of this, the minimum point of AC (point P) appears in a later
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1. when a corporation issues bonds, the price that investors are willing to pay for the bonds depends on all of the following except
When a corporation issues bonds, the price that investors are willing to pay for the bonds depends on all of the following except b.time of year the bonds are issued.
What exactly does it mean when a business issues bonds?One way for businesses to raise capital is through issuing bonds. An investor and a company borrow money from one another through bonds. The investor consents to provide the company with a particular sum of money over a specific time period. Periodic interest payments are given to the investor in return. First, the issuing corporation must hire an underwriter, which is often an investment bank. In order to sell the bonds to investors, the underwriter aims to purchase the bonds from the issuer. Public utilities, transportations, industrials, banks and finance businesses, and international issues are the five fundamental subcategories of corporate bonds. You can separate the five groups even more.
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in all cells, separation of replicated chromosomes is a prerequisite for cell division. however, the mechanism of chromosome separation in bacteria is distinct from that in eukaryotes in several ways. sort the following statements into the appropriate bin. view available hint(s)for part a resethelp bacteria onlydroppable eukaryotes onlydroppable
Of the most important components of cell cycle is the split of said dna in two daughters cells, known as meiosis 2. Genome segregation is directed by the spindle, a steroid, ego cell organ, in all Eukaryotes.
What does component mean?
It means a component or constituent part. an essential element of the plan. stereo components are any of the component terms that are added together to generate a magnitude or resultant, as well as a vector's coordinate.
What does each phrase component mean?
The components that make up this are its constituent parts. The employees produce airplane component parts. The portions of being something are its constituents. There are four primary parts to the strategy.
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According to the information presented below, how much is the marginal cost when the firm produces the fourth unit? Q P TC TR MR MC Profit
0 $5 $9 1 $5 $10 2 $5 $12 3 $5 $15 4 $5 $19 5 $5 $24 6 $5 $30 7 $5 $45 $
O 1.00 O $3.00 O $4.00 O $5.00
The marginal cost when the firm produces the fourth unit, can be found to be C. $ 4. 00
How to find the marginal cost ?The marginal cost refers to the additional cost that a company incurs when it produces one more unit of a good or a service. It therefore deals with the change in total cost.
The marginal cost for the production of the fourth unit is:
= Total cost at 4 units - Total cost at 3 units
Total cost at 4 units = $19
Total cost at 3 units = $ 15
The marginal cost is therefore:
= 19 - 15
= $ 4
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conglomerates are among the three major types of corporate mergers, and examples include the following, except:
Conglomerates are among three major types of corporate mergers, and examples include them, except United and Continental Airlines General Electric.
What is a Conglomerate?A conglomerate is a multi-industry company, or a grouping of many companies operating in various industries under one corporate organization. A conglomerate typically comprises of a parent firm and a large number of subsidiaries. Conglomerates of this size and scope are prevalent. Due to low loan rates and a prolonged bear-bull market, conglomerates were able to acquire smaller companies through leveraged buyouts. Finding acquisition targets with price-earnings ratios that were significantly lower than the acquirer's and stable earnings was crucial. The conglomerate would make an offer to the target's shareholders at a significant premium to the target's existing stock price. Following shareholder approval, the conglomerate often settled the transaction in non-cash assets such bonds, debentures, warrants, or convertible debentures.
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high-low cost estimation assume the local yrc worldwide delivery service hub has the following information available about fleet miles and operating costs: year miles operating costs year 1 695,000 $219,500 year 2 855,000 267,500 use the high-low method to develop a cost-estimating equation for total annual operating costs. total annual costs
If only mixed cost data is available, the high-low cost estimation model is used to separate the fixed cost from the variable cost. This approach is frequently used by businesses to create cost models for cost forecasting.
To begin, we calculate the variable cost as follows: Variable Cost = Total Variable Costs x Total Number of Units.
How are variable and fixed costs calculated?Calculate all of your production costs first. Be clear about the costs that are fixed and the costs that are variable. Variable costs are subtracted from the total cost of production and multiplied by the number of units produced. Your total fixed cost will be shown to you by this.
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Refer to Figure 9-22. Suppose the government imposes a tariff of $20 per unit. The amount of revenue collected by the government from the tariff is
PS please explain
Refer to Figure 9-22. Suppose the government imposes a tariff of $20 per unit. The amount of revenue collected by the government from the tariff is $12,000.
Revenue is the whole quantity of income generated by the sale of products or offerings related to the employer's number one operations. sales, also referred to as gross sales, is regularly called the "top line" as it sits at the pinnacle of the profits assertion. earnings, or net income, is a organisation's total earnings or income.
Revenue is any other phrase for the amount of money a enterprise generates from its sales. sales is most virtually calculated because the variety of devices offered multiplied by way of the selling price. because sales do no longer account for costs or prices, a company's income, or bottom line, will be lower than its sales.
Revenue is the money earned with the aid of a organization received primarily from the sale of its services or products to clients. There are unique accounting policies that dictate while, how, and why a company acknowledges sales. for instance, a enterprise can also get hold of coins from a patron. however, a agency might not be able to understand sales till they've finished their a part of the contractual responsibility.
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the following information is given for a cpm network: activity predecessor successor normal time normal cost crash time crash cost a --- b, c 5 $ 60 2 $ 125 b a d, c 4 70 2 90 c a, b d 6 80 3 150 d b, c --- 3 40 1 60 what is the project cost if the project is crashed by one day? multiple choice $125 $250 $270 none of these choices are correct.
The following information is given for a Cpm network: activity predecessor successor normal time normal cost crash time crash cost:
A - C - D .
What exactly is a CPM network?The least reliable method for predicting how long a project will take is the sequence of activities. It is founded on an assessment of the typical amount of time required to complete a task. The project's time and budget are managed by CPM.
With this approach, the project's critical path is formed by determining which project tasks are most important. The critical actions are those with a total float value of '0'.
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an important quality of a good board of directors is that they do not get involved in critiquing company strategies
The statement which suggests that important quality of a good board of directors is that they do not get involved in critiquing company strategies is false.
Board of Directors a group of senior executives and experts who take decisions for the efficient working of their firm. It is not advisable that they remain quiet on the company policies and strategies, rather they must always remain vocal to provide constructive criticism to the company. It helps the company officials to look forward towards greater changes and which strategies they must focus upon to ensure larger overall profits. It enables valuable growth of the company and its employees and also rectifies the errors which may be present in the quality management of the firm.
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a student takes out two loans totaling $3000 to help pay for college expenses. one loan is at 8% interest, and the other is at 10%. interest for both loans is compounded annually. if the first- year interest is $264, write a system of equations whose solution is the amount of each loan.
The amount of interest due each period expressed as a percentage of the amount lent, deposited, or borrowed is known as an interest rate (called the principal sum).
The total interest on a loaned or borrowed sum is determined by the principal amount, the interest rate, the frequency of compounding, and the period of time the loan, deposit, or borrowing took place. The interest rate over a year is known as the annual interest rate. Other interest rates are applicable over shorter time frames, such a day or a month, but they are typically annualized. An index of the preference for a dollar of present [income] over a dollar of future [income] has been used to describe the interest rate. The borrower needs or wants to have money as soon as possible.
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golden corporation's current year income statement, comparative balance sheets, and additional information follow. for the year, (1) all sales are credit sales, (2) all credits to accounts receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, (4) all debits to accounts payable reflect cash payments for inventory, and (5) any change in income taxes payable reflects the accrual and cash payment of taxes.
At December 31, there was $1,72,000 in cash.
According to the information provided in the inquiry, the company's net income is $148,800.
The following adjustments are made to net income to net cash generated by operations:
the comparative balance sheet as follows
The accounts had a decrease of $16,000.
-$79,000 worth of inventory has increased.
An increase in accounts payable of $24,000
The increase in income taxes due is $6,900
The amount deducted for depreciation is $54,000.
There is $138,700 in net cash provided by operating activities.
money flows from investing activities: $49,000 in equipment purchases
Net cash used for investing was $49,000 less.
financial activity cash flows: money obtained from stock issuing Paid in cash: $64,000 for cash dividends $ -97,000
$33,000 less was used to finance activities on net.
Net cash growth (decline) $56,200
Cash on hand as of December 31 of the previous year: $157,800
cash on hand as of At December 31, there was $1,72,000 in cash.
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most businesses follow a logical process when performing the planning function. it is important to understand before creating long-term goals, objectives, and strategies.
Most businesses follow a logical process when performing the planning function. It is important to understand the current situation, before embarking upon creating future long-term goals, objectives, and strategies.
A business cannot function without some level of planning and performance. The two go hand-in-hand to ensure that a company can achieve its goals and objectives. Business planning involves setting targets and milestones, and then developing strategy to achieve them.
It's important to monitor both planning and performance on an ongoing basis, and make adjustments where necessary, in order to ensure that a business is on track to achieve its goals.
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which of the graphs depicts the situation for a profit-maximizing firm in a monopolistically competitive market? group of answer choices a. panel b b. panel d c. panel c d. panel a
Option c is correct. Both panel c and d depicts the situation for a profit-maximizing firm in a monopolistically competitive market.
When a large number of businesses provide rival goods or services that are comparable but imperfect alternatives, monopolistic competition exists. A monopolistic competitive industry has minimal entry requirements, and decisions made by any one firm do not immediately affect those of its rivals. The price and marketing choices made by the rival companies serve as their points of differentiation.
When numerous businesses offer products that are similar but not identical, monopolistic competition ensues.
In monopolistic competition, businesses use price and marketing methods to distinguish their goods.
In monopolistic competition, there are little expenses or other impediments that prohibit new rivals from entering a market.
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three key interdependent strategic leadership activities are designing the organization, maintaining its direction, and nurturing a culture dedicated to excellence and ethical behavior. true or false
The following statement "three key interdependent strategic leadership activities are designing the organization, maintaining its direction, and nurturing a culture dedicated to excellence and ethical behavior" is False.
Culture is an umbrella term that encompasses the social behavior, institutions, and norms found in human societies, as well as the knowledge, beliefs, arts, laws, customs, capabilities, and habits of the individuals in these groups. Culture often originates from or is attributed to a specific region or location.
Humans acquire culture through the learning processes of enculturation and socialization, shown by the diversity of cultures across societies. A cultural norm codifies acceptable conduct in a community; it serves as a guideline for behavior, dress, language, and demeanor in a situation, which serves as a template for expectations in a social group.
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Understanding the character of problems and gaining empathy for people are critical factors for helping you inform your judgment about
Understanding the character of problems and gaining empathy for people are critical factors for helping you inform your judgment about market risk.
Market risk is the chance that a person, business, or other entity will lose money as a result of events that have an impact on how well investments perform overall in the financial markets.
Investors and analysts use the value-at-risk (VaR) method to calculate market risk. VaR modeling is a statistical risk management technique that calculates the potential loss of a stock or portfolio as well as the likelihood that it will happen.
Empathy-driven decision-making implies that you are aware of others' needs even if you don't share them.
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retail life cycle this activity is important because retail outlets, like products, experience growth and decline, which is described by the retail life cycle. marketing managers pay close attention to stages of the retail life cycle since both profits and market share rise then fall across the four life cycle stages. the goal of this activity is to demonstrate your understanding of the different stages of the retail life cycle: early growth, accelerated development, maturity, and decline. for each hypothetical below, select the appropriate stage of the retail life cycle.
The retail lifecycle theory contends that, like the goods and services they sell, retail businesses experience cycles of invention, growth, maturation, and decline.
What stages make up the business life cycle?a hypothesis on retail competition that holds that, similar to the products they offer, retail businesses experience a predictable cycle. This cycle can be broken down into four distinct phases: invention, rapid growth, maturity, and decline.
When does the fall in profit and sales occur throughout the product life cycle?Maturity, during the mature stage, sales decrease, indicating that the market has begun to become saturated. At this stage of the product's development cycle, pricing also fosters competitiveness. As a result, profit margins are reduced.
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which of the following statements is correct? in contrast to competitive goods markets, in the labour market, sellers have market power. the market clears in both competitive goods and labour markets. the market equilibrium is efficient (no deadweight loss) in both the competitive goods market and the labour market. unlike in the competitive goods market, the exercise of power affects outcomes in the labour market.
Unlike in the competitive goods market, the exercise of power affects outcomes in the labor market. This statements is correct.
In economics, the term "competitive market" describes a marketplace where there are many customers and sellers and where no one buyer or seller has a significant impact on the market. Unrestricted access, a large number of customers and sellers, and uniform products are characteristics of competitive marketplaces.
The cornerstone of a robust American economy is healthy market competition. The fundamentals of economics show that when businesses compete for customers, consumers benefit from cheaper pricing, better products and services, more variety, and more innovation.
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which one of the following individuals should be selected to collect job analysis information if the goal is to design job specifications that will withstand close investigation by the equal employment opportunity commission (eeoc)?
The one of the following individuals should be selected to collect job analysis information.
Briefing:-if the goal is to design job specifications that will withstand close investigation by the equal employment opportunity commission (Eeco) an outside consultant trained to collect job analysis information.
Which statement best describes how strikes affect collective bargaining negotiations?The major purpose of strikes is to expedite the negotiation process.
What does a position analysis quizlet aim to achieve?Information is given for the job description.
Which of the following about the Occupational Safety and Health Act is untrue?Private employers are exempt from the law.
Which of the following is not a required element for an American with Disabilities Act claim to succeed?The plaintiff's handicap was of a physical, not mental, nature.
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stock-based compensation schemes for senior executives are designed to align the interests of managers with those of stockholders.
It is true that senior executive stock-based pay plans are created to balance the needs of managers and investors.
What exactly is a corporation with stock?The term securities pay, also known as share-based compensation, describes the benefits provided by the business to its employees in exchange for their equity rights of ownership in the business. This aligns the interests of the firm's management, shareholders, and employees.
What does stock- or share-based remuneration mean?The practice of providing employees with shares of company stock in addition to their cash wages (salaries and bonuses) is known as stock-based compensation, often known as equity- or share-based pay. Employees are usually given company stock or stock grants as compensation.
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Knowledge Check 01 Recall on February Derrick Company established a $200 petty cash fund. On February 15, when the fund balance reached 57 the petty cash custodian prepared a petty cash report that summarized receipts for postage and printing 1554. Complete the necessary journal entry by selecting the account names and dollar amounts from the drop-down menus View transaction list Journal entry worksheet Recall on February 1, Derck Company established a $200 petty cash fund. On February 15, when the fund balance reached the pretty cash custodian prepared a petty cash report that summered receipts for postage ($140) and printing ($54). Complete the necessary journal entry by selecting Note Emer dit before credit Credit Date Feb 1 General Journal Post axpense Printing expertise Casher and short Debit 1901 54
Small variations in the cash balance can be corrected
The duplicate entry to reflect the $140 in mailing costs and the $54 in printing costs is as follows:
Postage costs for doctors: $140
Printing expenses for the $193 Cr. Miscellaneous Cash Account in Dr. $54's Cr. A short account and an abundance of cash $1
According to the summarised Report, there is $7 in cash on hand, meaning that $6 must be missing ($200 - $194). By using the Cash Over and Short Account, minor discrepancies in the cash balance can be addressed. What exactly is a cash balance?
The cash balance of a company refers to the amount of cash that is currently on hand. For any unanticipated cash outflows, this money is kept in reserve. Companies may find themselves unable to pay their bills without this financial safety net. Cash holdings are typically applied to debt repayment or distributed as dividends to investors.
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The following options describe costs incurred by owners of a given business. Identify which would be considered a sunk cost for a firm that is considering exiting a market. a. the cost of two riding lawnmowers for Luke's Lawn Care b. the cost of taking two online photography classes by Philipe of Philipe's Photography Shop c. a new large billboard sign displaying "Shantel's Shoes" for Shantel's Shoe Shop d. fireworks for Frida's Fireworks Displays e. four wedding cakes for Carlos's Cakes Shop
A sunk cost for companies looking to exit the market is the new big billboard sign displaying "Shantel's Shoes" in the Shantel's Shoe Shop.
What is sunk cost?Sunk costs, also called retroactive costs, indicate investments that have already made and cannot be recovered.
Examples of corporate sunk costs include: Advertising expenses: When you promote a new product, that money is gone and you can't get it back. New product research. Labor costs. Installation of new software systems and working methods. Loss of reputation and business relationships.
How do you calculate sunk cost?To calculate the sunk cost of a replacement device, find the current new market price. Then try to find out how much the item is worth in its current state. This should be possible with a little online research. Determine sunk costs by subtracting the current value from the original price.
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. An auditor discovers several immaterial errors that the auditor determines do not, individually or in the aggregate, cause the financial statements to be materially misstated. The auditor proposes adjusting entries to the client, who refuses to correct the errors. Which of the following best summarizes the steps the auditor should take?
A. Issue a qualified, "except for" opinion on the financial statements because the client refuses to correct the errors.
B. Withdraw from the engagement because the client’s refusal to correct the errors is a scope limitation.
C. Correct the errors on the client’s behalf, and then issue the audit report.
D. Document the errors and the conclusion that the financial statements are free from material misstatement.
This best summarizes the steps the auditor should take- Document the errors and the conclusion that the financial statements are free from material misstatement. Hence, option D is right.
The audit process typically consists of four stages: planning (also known as survey or preliminary review), fieldwork, audit report, and follow-up review, however each audit process is distinct. Participation of the client is essential at every level of the audit process.
Confidentiality, integrity, objectivity, independence, skills and competence, work done by others, documentation, planning, audit evidence, accounting system and internal control, and audit reporting are the fundamental elements of auditing.
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which of the following are largely responsible for pushing prisons beyond their breaking points? select all that apply.
The John Howard (1726–1790), an English humanitarian of the 18th century, is often regarded as the founder of jail reform. Although the war on drugs had significantly increased incarceration.
Three humanitarian continue to have an impact on it: excessive policing in underserved and vulnerable groups, the harsher sentences for infractions, and never-ending restrictions after release. To make prisons more compassionate and reformatory, reformers in the nineteenth century relied on prior incarceration. The four English jail reformers John Howard, George Onesiphorus Paul, Elizabeth Fry, and John T. Burt are the subject of this exhibition, which spans the eighteenth and nineteenth centuries.
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Kendra Enterprises has never paid a dividend. Free cash flow is projected to be $80,000 and $100,000 for the next 2 years, respectively; after the second year, FCF is expected to grow at a constant rate of 8%. The company’s weighted average cost of capital is 12%. Calculate the value of Kendra’s operations.
show formuals and work please
Terminal value is $2,303,571.43.
As per the given data,
we need to calculate the value of Kendra’s operations.
According to above given question,
it is given that,
Free cash flow of Kendra Enterprises is projected to be $80,000 and $100,000 for the next 2 years.
After the second year, FCF is expected to grow at a constant rate of 8%..
The company’s weighted average cost of capital is 12%.
Also, it is given that Kendra Enterprises has never paid a dividend.
We have to find the present value
Year 1 Cash Flow 80000/(1+12%)^1 = 71,428.57
Year 2 Cash Flow 100,000/(1+12%)^2 = 79,719.39$
Terminal value
The formula to calculate terminal value can be given as follows:
[FCF x (1 + g)] / (d – g)
Where:
FCF stands for free cash flow for the last forecast period
g = terminal growth rate
d = discount rate (which is usually the weighted average cost of capital)
Now, by putting values in above stated terminal formula, we get:
100,000×(1+8%)/ (12%-8%) = 2,700,000
Therefore, Present Value of terminal value can be given as:
Present Value of TV = Unadjusted Terminal Value /[tex](1 + Discount Rate)^{Years.}[/tex]
By putting values, we get:
2,700,000/(1+12%)² =2,152,423.47.
Thus, total value is year 1 + year2 + terminal value = $2,303,571.43
Therefore, terminal value is $2,303,571.43.
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In a supertype/subtype hierarchy, subtypes that are lower in the hierarchy inherit attributes from not only their immediate supertype but from all ________ in the hierarchy.
In a supertype/subtype hierarchy, subtypes that are lower in the hierarchy inherit attributes from not only their immediate supertype but from all supertypes in the hierarchy.
A hierarchy is a set of objects that are arranged so that they are "above," "below," or "at the same level as" one another. In many different disciplines, including architecture, philosophy, design, mathematics, computer science, organisational theory, systems theory, systematic biology, and the social sciences, hierarchy is a crucial idea. A hierarchy can connect objects directly, indirectly, vertically, or diagonally. Although a system that is primarily hierarchical might also have alternative hierarchies, the only direct linkages in a hierarchy, insofar as they are hierarchical, are to one's immediate superior or to one of one's subordinates. A path of numerous connections in the same direction allows hierarchical links to extend "vertically" upwards or downwards.
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during 2020, the city of coyote contracts to build a bus stop for schoolchildren costing $13,800 as a special assessments project. the city collects $13,800 from directly affected citizens. the government has no obligation in connection with this project. the city records both a $13,800 revenue and a $13,800 expenditure in the capital projects fund. in preparing government-wide financial statements, the city records an asset and a general revenue for $13,800.
Correct change is a $60,250 increase-According to the information provided, the Capital Projects Fund reported an increase in its fund balance for the year of $60,250.
Correct change is a $60,250 increase-According to the information provided, the Capital Projects Fund reported an increase in its fund balance for the year of $60,250. In arriving at that figure a $13,800 revenue and the related expenditure were both recorded in that fund for this bus stop construction.
Because the government had no obligation, these cash flows should actually have all been reported in the Agency Fund. The auditing firm will remove both the revenue of $13,800 and the expenditure of $13,800 from the Capital Projects Fund. Because they are of the same amount but have an opposite effect on current financial resources, this removal leaves the overall increase in the fund balance unaffected at $60,250.
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The right question is:
Assume that the City of Coyote has produced its financial statements for December 31, 2020, and the year then ended. The city’s general fund was only used to monitor education and parks. Its capital projects funds worked in connection with each of these functions at times during the current year. The city also maintained an enterprise fund to account for its art museum. The government-wide financial statements provide the following figures: Education reports net expenses of $622,000. Parks reports net expenses of $105,000. Art museum reports net revenues of $54,750. General government revenues for the year were $881,250 with an overall increase in the city's net position of $209,000. The fund financial statements provide the following for the entire year: The general fund reports a $51,750 increase in its fund balance. The capital projects fund reports a $60,250 increase in its fund balance. The enterprise fund reports a $62,500 increase in its net position. The city asks the CPA firm of Abernethy and Chapman to examine several transactions that occurred during 2020 and indicate how to correct any erroneous reporting. Officials also want to know the effect of each error. View each of the following situations as independent. During 2020, the City of Coyote contracts to build a bus stop for schoolchildren costing $13,800 as a special assessments project. The city collects $13,800 from directly affected citizens. The government has no obligation in connection with this project. The city records both a $13,800 revenue and a $13,800 expenditure in the capital projects fund. In preparing government-wide financial statements, the city records an asset and a general revenue for $13,800. In the general information, the capital projects fund reports a $60,250 increase in its fund balance for the year. What was the correct change in the capital projects fund balance during 2020?