Sharing point of sales (pos) data across the supply chain can help reduce the bullwhip effect because it allows each stage of the supply chain to use orders from the previous stage to forecast future demand.
Theoretical research has demonstrated that when providers are unaware of the demand distribution beforehand, exposure to POS data can result in a reduction in the bullwhip effect. In stable industries where the demand distribution is well-known, the advantage of sharing POS data is less obvious.
The Bullwhip effect is a distribution channel trend where estimates are the result of supply chain inefficiencies. As the supply chain expands, inventory swings are increasing as a result of changes in market demand.
By allowing each level of the supply chain to use orders from the previous stage to predict future demand, sharing POS data reduces the bullwhip effect.
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Which of the following exerts force necessary to focus on distant objects? Note: the correct answer to this question is correct, but misleading. As the smooth muscle relaxes, force is exerted on the suspensory ligaments. The question will not appear on the final. Please enter "smooth muscle in the ciliary body".not . Elastic tissue in the lens
c. Smooth muscle in the ciliary body.
The tissue ring that surrounds the lens is known as the ciliary body. The ciliary body is made up of ciliary muscles, which are smooth muscular fibers that help to shape the lens. There are ciliary processes that contain capillaries on the lens' posterior surface. The fluid (aqueous humor) is secreted into the anterior part of the eyeball by the capillaries.
The short ciliary nerves that emerge from the ciliary ganglia supply parasympathetic fibers to the ciliary muscle. While presynaptic parasympathetic fibers to the ciliary ganglia travel with the oculomotor nerve, the parasympathetic postganglionic fibers are a component of cranial nerve V1 (Nasociliary nerve of the trigeminal).
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Complete Question:
Which of the following exerts force necessary to focus on distant objects? Note: the correct answer to this question is correct, but misleading. As the smooth muscle relaxes, force is exerted on the suspensory ligaments. The question will not appear on the final. Please enter "smooth muscle in the ciliary body".
Select one:
a. Smooth muscle in the optic nerve
b. Elastic tissue in the lens
c. Smooth muscle in the ciliary body
d. Smooth muscle in the sclera
e. Smooth muscle in the iris
yesterday a bank teller failed to nonverbally recognize you as waiting for service. you perceived their lack of acknowledgement as a response.
Yesterday, the bank clerk did not non-verbally recognize that you were waiting for service. They viewed the lack of awareness as disconfirming response.
What are Disconfirming responses and their types?Disconfirming responses diminish the value of the individual receiving them. Impervious reactions ignore the other person's attempt at communication. When one person starts talking before the other has finished delivering their argument, this is known as interrupting responses. Examples: Ignore your opponent's presence. Do not make any non-verbal contact. Avoid direct eye contact etc.
There are following types of disconfirming responses: Inexplicable, interrupting, irrelevant, tangential, impersonal, or ambiguous responses.
What responses ignores the other person's feelings?Emotional devaluation doesn't have to be just verbal either. It also includes non-verbal behaviors such as Rolling your eyes, ignoring the person, or playing on the phone while someone is talking.
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a firm that has no ties to a specific nation or region and operates on a worldwide scale is called a national enterprise.
A firm that has no ties to a specific nation or region and operates on a worldwide scale is called a national enterprise. This statement is false.
A company is considered a multinational corporation (MNC) if it conducts business in at least one nation other than its own. It should also produce at least 25% of its revenue outside of its own nation. A multinational corporation typically maintains branches, factories or other facilities throughout the world in addition to a centralized headquarters that organizes worldwide administration. International, stateless or transnational corporate organizations or businesses are other names for multinational corporations. Some might have budgets that are larger than those of small nations. An organization is considered a global corporation if its operations span at least two nations. Some individuals would classify any business having an overseas branch as a multinational corporation.
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____ 12. If a firm acquires the stock of a competing firm that causes a substantial lessening of competition, it would be in violation of the:
a.
Clayton Act.
b.
Robinson-Patman Act.
c.
Sherman Antitrust Act.
d.
Federal Trade Commission Act.
e.
Interstate Commerce Act.
If a firm acquires the stock of a competing firm that causes a substantial lessening of competition, it would be in violation of the: a. Clayton Act.
In finance, stock consists of all of the stocks by using which possession of a corporation or company is split. A unmarried percentage of the inventory method fractional possession of the agency in proportion to the whole number of stocks. A inventory, additionally known as fairness, is a safety that represents the possession of a fragment of the issuing organisation. devices of inventory are known as "shares" which entitles the owner to a percentage of the agency's belongings and income identical to how lots stock they very own.
shares constitute possession in a publicly traded organization. while you buy a employer's stock, you end up part-owner of that company. as an example, if a organization has one hundred,000 stocks, and also you purchase 1,000 of them, you own 1% of the business enterprise.
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which of the following statements is a primary objective of accounting for income taxes? to compare an enterprise's federal tax liability to its state tax liability. to identify all of the permanent and temporary differences of an enterprise. to estimate the effect of the tax consequences of future events. to recognize the amount of deferred tax liabilities and deferred tax assets reported for future tax consequences.
To recognize the amount of deferred tax liabilities and deferred tax assets reported for future tax consequences is a primary objective of accounting for income taxes.
An income tax is a charge levied against people or organizations in relation to the income or profits they make. In most cases, income tax is calculated as the sum of the tax rate and the amount of taxable income. The kind of taxpayer and the type of income are two factors that might affect the tax rate.
The money the government receives is referred to as tax revenue, and it can be used for a variety of things, including building public infrastructures like roads, railways, bridges, dams, and other similar things, financing public healthcare and education, and funding the military and other civil services.
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FILL IN THE BLANK considering both the keynesian and the aggregate demand-supply frameworks, if households as a group experience an increase in wealth at a given price level, then the te curve shift____ , the ad curve shifts ______ , and real gdp .____
The TE curve shifts upward, the AD curve shifts upward, and Real GDP rises if households as a group experience a gain in wealth at a particular price level.
What does Keynes' definition of aggregate demand entail?The Keynesian viewpoint emphasizes total demand. The concept is straightforward: businesses only produce stuff if they anticipate selling it. Thus, a country's potential GDP is determined by the availability of the factors of production, whereas the number of goods and services actually produced and sold, or real GDP, depends on the level of demand across the economy. Let's say GDP falls short of potential. Changes in aggregate demand then directly affect GDP without affecting the level of prices. Real GDP is calculated, in essence.
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major department stores in a shopping center; important because they draw in many customers who may shop at the smaller stores
The shopping complexes provide customers with comfort, safety, the ideal tenant balance, and a welcoming environment.
Why is it enjoyable to shop?Our brains release dopamine and endorphins when we make purchases. Some people may become compulsively shop because the quick gratification and need to feel the "high" again begins to outweigh ego and sensible financial considerations.
What happens when you shop?The series of actions a customer will take before decide what to buy is known as a buying process. Recognizing requirements and goals, gathering information, weighing options, making a purchase, and evaluating the experience afterward are all parts of a typical model of consumer decision-making.
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salesperson years of experience annual sales ($1000s) 1 1 80 2 3 97 3 4 92 4 4 102 5 6 103 6 8 111 7 10 119 8 10 123 9 11 117 10 13 136
SST SSR SSE SST SSR SSE SST SSR SSE SST SSR SSE SST SSR SSE SST SSR SSE
TRUE/FALSE. in porter's terminology, the umpqua bank follows a strategy. operational excellence focus overall cost leadership differentiation middle-of-the-road
False. The Umpqua Bank follows a "Middle-of-the-Road" strategy, which combines elements from all of the other strategies.
This strategy focuses on providing a balance of cost leadership and differentiation, while also striving for operational excellence. Michael Porter is a leading business strategist and author who is well known for his Five Forces framework.
This framework is used to analyze the competitive landscape of an industry. Porter's Five Forces include the threat of new entrants, the threat of substitutes, the bargaining power of buyers, the bargaining power of suppliers, and the competitive rivalry among existing firms.
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Hinkley Corporation recently filed the following information with the SEC regarding its executive compensation.
Base Salaries: We provide competitive base salaries that allow us to attract and retain a high-performing leadership team.
Annual Bonus: All executive officers participate in our Company’s Management Incentive Plan (MIP). The MIP is designed to motivate and reward executives by aligning pay with annual performance.
Long-Term Incentives: To better align the interests of management with long-term stockholder interests, we provide long-term incentives to executive officers. We deliver long-term incentives typically in the form of stock options. The long-term incentives are designed to reward executives for increasing long-term stockholder value and to retain them at the company.
Long-Term Incentives:
a) Fixed bonus
b) Local orientation
c) Competitive schemes
d) Short horizon
e) Company-wide orientation
f) Variable bonus
g) Stock-based evaluation
h) Cooperative schemes
i) Accounting-based evaluation
j) Long horizon
The characteristics of long - term incentives are, as awarded by Hinkley Corporation, are:
e) Company-wide orientationf) Variable bonusg) Stock-based evaluationh) Cooperative schemesj) Long horizonWhat are long - term incentives ?A long-term incentive plan (LTIP) is a corporate rule that compensates staff for achieving particular objectives that boost shareholder value.
The retirement plan known as a 401(k) is one sort of LTIP. Employees are more likely to stay with a company until retirement if their employer matches a portion of their contributions to the retirement plan.
An further LTIP is stock options. Employees may be permitted to purchase business stock at a reduced price after a predetermined period of employment while the employer covers the remaining balance.
An LTIP will have a long horizon as it goes far into the future. The schemes will be corporative to encourage team work and the criteria will be Stock-based evaluation. The bonus will be variable depending on performance.
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James, a network engineer, has been contracted by a company to monitor network performance. In order to know and analyze any problem in a network, James will need to understand how the network functions in a normal state. Analyze which of the following will be of use to James in this scenario.
1. Checking the network's performance baseline
2. Checking the interface statistics
3. Checking if the network is operating at maximum capacity.
4. Checking if the connection has jitter.
The network performance can be monitored by checking the network's performance baseline. Checking the performance of the network enables James to know and analyze any problem in a network.
The correct answer is option 1. Checking the network's performance baseline.
Checking of the network's performance means to monitor the performance by analyzing any problems in the network. It will help James to understand how the network functions in its normal state. A baseline is a description of how a network or resource functions under typical circumstances. A set of measurements known as a network performance baseline is used in network performance monitoring to specify the typical operational conditions of an enterprise network infrastructure. To detect changes in traffic that might be signs of a problem, engineers compare network performance baselines.
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When a cost formula is used to describe a mixed (semi-variable) cost behavior pattern, total costs are expected to increase and per unit variable costs are expected to:
remain constant as the level of activity increases.
decrease as the level of activity increases.
decrease as the level of activity decreases.
increase as the level of activity increases.
remain constant as the level of activity increases.
When a cost formula is used to describe a mixed (semi-variable) cost behavior pattern, total costs are expected to rise while per unit variable costs are expected to stay the same as activity levels rise.
What is the semi-variable cost formula?
Semi-variable cost is the sum of fixed and variable costs. Change in cost divided by change in output is variable cost per unit.
What is a cost that is semi-variable?
A cost that is made up of a mix of fixed and variable parts is called a semi-variable cost, a semi-fixed cost, or a mixed cost. After a certain level of production or consumption is exceeded, costs become variable and become fixed.
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You asked for it, you got it. During your first week on the job as the new president of a plastic container manufacturing company, you asked each department head and manager to describe his or her biggest challenges. You got quite an earful, everything from the need for better computer systems to poor internal communication to low morale and high employee turnover. And every single one of them insisted that his or her problem was the most pressing! According to the contingency framework for choosing the best decision model, which model should you use?
According to the contingency framework for choosing the best decision model, the Carnegie model is because problem consensus is not certain and solution knowledge is certain.
What is the Carnegie model?The Carnegie model refers to decisions made at the organizational level, which includes many managers, and the final decision will be made by all the managers collectively regarding the organization's problems and goals.
As the new president of a plastic container manufacturing company, I have asked each department head and manager to describe his or her biggest challenges. All of them have shared their problems like the need for better computer systems poor internal communication to low morale and high employee turnover. Also, every single one of them insisted that his or her problem was the most pressing. So, I decided to choose the Carnegie model for making decisions.
Therefore, the Carnegie model as per the contingency framework is chosen as the best decision model.
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the journal entry to issue 4,000,000 shares of $10 par common stock for $14 per share on july 2 would be a. date account debit credit july 2 cash 56,000,000 common stock 56,000,000 b. date account debit credit july 2 cash 40,000,000 common stock 40,000,000 c. date account debit credit july 2 cash 56,000,000 common stock 40,000,000 paid-in capital in excess of par-c/s 16,000,000 d. date account debit credit july 2 cash 40,000,000 paid-in capital in excess of par-c/s 16,000,000 common stock 56,000,000
journal entry- (a) date account debit credit july 2 cash 56,000,000 common stock 56,000,000.
What is stock market?A stock market, also known as an equity market or share market, is the collection of individuals who buy and sell stocks, also known as "shares", which represent ownership stakes in corporations. These securities may be listed on a public stock exchange or only traded privately, such as shares of private corporations that are offered to investors through equity crowdfunding platforms. An investing strategy is typically present when making an investment. By the end of 2020, the total market value of all publicly traded securities globally increased from US$2.5 trillion to US$93.7 trillion. There are 60 stock exchanges in the world as of 2016. 16 of these exchanges have a market capitalisation of at least $1 trillion.
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a price taker: (you may select more than one answer. single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. any boxes left with a question mark will be automatically graded as incorrect.) check all that apply has more control over setting prices has less control over setting prices uses more target pricing methods uses more cost-plus pricing methods
A price taker is a person who has less control over setting prices.
A person or company that accepts market pricing due to a lack of market share is referred to as a price-taker. In a market with perfect competition, all business owners are considered price takers. This applies to producers and consumers of goods and services as well as to buyers and sellers in the debt and stock markets.
In highly competitive marketplaces, businesses are price takers. If these enterprises charge higher prices than the going market rate for their products, buyers will simply buy from a different lower-cost vendor because all of these businesses provide the same (substitutable) products or services.
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If expected inflation drops in Europe, so that interest rates fall there, what will happen to the exchange rate on the U.S. dollar?
The US dollar will depreciate and therefore the value of rate of exchange falls. the autumn in expected inflation in Europe ends up in a fall within the charge per unit and which create a decline within the relative expected return on dollar assets. The expected euro appreciates and it'll be greater than the decline within the foreign rate. thanks to the decline within the relative expected return on dollar assets make a leftward shift of the demand curve, and therefore the equilibrium U.S. dollar charge per unit falls.
The exchange rate for the US dollar if anticipated inflation in Europe declines and interest rates decrease.
What will happen to the US dollar's exchange rate?As the value of the US dollar declines, so does the exchange rate. The fall in predicted inflation in Europe results in a decrease in the unit cost, which lowers the relative expected return on dollar assets. The predicted increase in the euro's value will be bigger than the decrease in the exchange rate. Due to the leftward shift of the demand curve caused by the loss in the relative expected return on dollar assets, the equilibrium U.S. dollar charge per unit decreases.
What do you mean by inflation?Inflation is a decrease in the purchasing power of money, reflected in a general increase in the prices of goods and services in an economy.
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the retail environment in developing countries presents challenges for marketing nonperishable items. in mexico, proctor
The retail environment in developing countries presents challenges for marketing nonperishable items. In Mexico, Proctor, and Gamble, Unilever, Colgate-Palmolive, and other global consumer product companies use mom-and-pop stores for their products.
Mom and pop is a colloquial term used to describe a small family-owned or independent business. Mom-and-pop stores are often operations that struggle to compete with more substantial establishments, such as big box retailers, who generally boast more buying power than smaller players. The popularity of mom-and-pop stores is on the rise. Traditional mom-and-pop businesses like bookstores and pharmacies have found it financially difficult to compete with large chain stores.
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johnel, of abc escrow, is beginning to work on the escrow procedures of the van horn - simpson file. she prepares the instructions; orders the title search and report; requests new loan instructions and documents; negotiates the fee due abc escrow from the parties involved; and accepts the pest control report and other reports. which of these procedures is prohibited?
As part of the escrow process, Johnel shouldn't be negotiating the payment owed to ABC Escrow. The payment of the escrow holder's fee is a topic of discussion between the buyer and seller.
As a condition of buying their new house, the Van Horns must deposit money with ABC Escrow. The Van Horns are the grantees, and ABC Escrow is the third party. Escrow is established by this transaction. The instructions are regarded as unilateral and only apply to the Van Horns; as a result, only the Van Horns, their agent, and ABC Escrow may be aware of them as Johnel prepares the instructions; orders the title search and report; requests new loan instructions and documents; negotiates the fee due ABC Escrow from the parties involved.
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jan. 19 sold merchandise on account to dr. kyle norby, $17,190. the cost of goods sold was $9,550. june 2 received $5,500 from dr. kyle norby and wrote off the remainder owed on the sale of january 19 as uncollectible. oct. 23 reinstated the account of dr. kyle norby that had been written off on june 2 and received $11,690 cash in full payment. journalize the above transactions in the accounts of canyon river medical co., a medical equipment company that uses the direct write-off method of accounting for uncollectible receivables.
The journal entry for the given transaction is written as follows.
Jan. 19 Accounts receivable Dr. $ 17,190
To Sales $ 17,190
( Sales details)
Cost of Goods Dr. $ 9,550
To Inventories $ 9,550
(Purchase details)
The term journal entry in accounting is known as the method used to record all individual financial transactions made by a company into its journal.
Here we have given the list of transactions.
And we need to journalize the transaction based on the credit and debit basis.
While we looking into the given question, here the following transactions are given
The first step for preparing the journal is to identify the debits and credits,
Here we have given that on Jan. 19 sold merchandise on account to dr. Kyle Norby, $17,190 and the cost of goods sold was $9,550.
Here the merchandise account will fall under debit and the goods sold falls under the credit.
So, the journal for the given transaction has been created above.
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Harrison, Inc. issued 4,000 shares of common stock at $12 per share. If the stock has a par value of $0.50 per share, which of the following will be part of the journal entry to record the issuance? a. Credit to Paid-in Capital in Excess of Par Value for $48,000 b. Debit to Cash for $4,000 c. Debit to Retained Earnings for $46,000 d. Credit to Common Stock for $2,000
The journals entry to record the issuance will be Credit to Common Stock for $2,000
Debit to cash= 4,000 x 12= 48,000
Credit to Common stock = 4,000 × $0.50 = $2,000
Credit to Paid-in capital in excess of par value = 4,000 × ($12 - $0.50) = $46,000
In the financial markets, a share issue is the sale of new stock or shares by a company to investors. Issuance of shares may involve a private sale in which the transaction between investors and the firm takes place directly or publicly, in which case the firm must register the securities with the authorities and the sale takes place in an organized market open to all registered investors, a process more similar to an auction. Two common types of public stocks are initial public offerings (IPOs) and secondary issues of stock (SEO or FO). It is one of the ways that companies finance themselves, that is, they get funds from investors in order to do business.
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Lucia withdraws $6,000 from her checking account to pay tuition this semester. Assume that the reserve requirement is 20% and that banks do not hold excess reserves. As a result of the withdrawal, required reserves: decrease by $6,000.
b) As a result of the withdrawal, required reserves: decrease by $1,200.
This is because the required reserve ratio is 20%. This means that for every $100 that is withdrawn from the account, the bank must keep $20 in reserves. Since Lucia withdrew $6,000, the bank must keep $1,200 in reserves ($6,000 x 20% = $1,200). Therefore, the required reserves decrease by $1,200.
Required reserves refer to the amount of money that banks must hold in reserve against deposits made by customers. Banks are required to hold a certain percentage of their deposits as reserves with their central bank. These reserves are used to meet customer withdrawals and to cover unexpected losses.
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definition sharpe ratio is used to measure the return of an investment to its risk. it is a mathematical expression that is a measure of the excess return (above the risk-free rate) earned in excess of what would have been earned on a risk vs reward investing investment during the same period. when employed for evaluating a portfolio, the ratio can be computed for any number of time periods. for example, the ratio may be computed from daily price data to evaluate performance over one year, or from monthly returns to monitor results over three years.
The Sharpe ratio is used to compare an investment's return to its risk. Instead of demonstrating the amount of expertise of an investor, it is a quantitative expression of the notion.
The reward-to-variability ratio, sometimes referred to as the Sharpe ratio, was created by economist William F. Sharpe in 1966 as a consequence of his work on the capital asset pricing model (CAPM). In 1990, Sharpe won the Nobel Prize in economics for his work on the CAPM.
The numerator of the Sharpe ratio is the difference over time between realized or anticipated returns and a benchmark, such as the performance of a particular investment category or the risk-free rate of return.
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FILL IN THE BLANK. E-commerce ________ is the ability of an organization to create a strong presence among consumers in many places, with minimal time constraints, to sell them products and services.
prevalence
selectivity
presence
ubiquity
The capacity of a firm to build a strong presence among customers in numerous areas, with low time limitations, in order to sell them products and services is referred to as e-commerce ubiquity. Thus, the correct choice is ubiquity.
What is ubiquity in e-commerce?E-commerce is the electronic purchase and selling of products utilizing online services over the Internet. Mobile commerce, electronic funds transfer, supply chain management, Internet marketing, online transaction processing, electronic data interchange, inventory management systems, and automated data gathering systems are all employed in e-commerce.
The power of a company—and the products and services it sells—to create a dominant presence among customers is referred to as ubiquity. Although physical retail locations and traditional marketing efforts help to attain this aim, the Internet and e-commerce do a lot to increase a company's ubiquity.
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Both accounts receivable and notes receivable represent claims that are expected to be collected in cash. a. True b. False
Both accounts receivable and notes receivable represent claims that are expected to be collected in cash. True
The term accounts receivable describes accounts that a company is entitled to get since it has provided a good or service. Receivables, also known as accounts receivable, are a company's line of credit that typically include terms that call for payments to be made within a somewhat short time frame.
A note receivable is an asset account linked to an underlying promissory note that specifies in writing the terms of payment for a purchase between the "maker" of the note and the "payee," who is normally a business and is occasionally referred to as a creditor (usually a customer or employee, and sometimes called a debtor).
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Which of the following factors is important in selecting a forecasting method? O Data availability O Time horizon to forecast O Observing trend or seasonality in data O All of the other choices
B) When choosing a forecasting method, time horizon to forecast factors are crucial.
Since accuracy is the most important aspect, choosing a forecasting method should only take into account forecast accuracy.
How does data forecasting work?An estimate is an expectation made by concentrating on verifiable information and past examples. Data that has been collected over a long period of time is analyzed by businesses using software tools and systems.
What kinds of data are available for forecasting?Opinions, guesses, facts, figures, and other relevant data are all used to make forecasts. When making a forecast, every factor reflects, at least in part, what the company has done in the past and what is thought to be likely to happen in the future.
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TRUE/FALSE. similar to a stock split, a stock also distributes additional shares of stock to existing stockholders on a pro rata basis at no cost to the stockholders.
Similar to a stock split, a stock dividend also distribute additional shares of stock to existing stockholders on a pro-rata basis.
A stock dividend is a distribution of additional shares of stock to existing shareholders on a pro-rata basis, similar to a stock split. It is usually paid out of company's retained earnings and does not require any additional investment from the shareholders. Both stock splits and stock dividends are used by companies to increase the liquidity and marketability of their stock.
The difference between a stock split and a stock dividend is that a stock split increases the number of shares outstanding and reduces par value of each share, while a stock dividend does not change the number of shares outstanding or par value of each share. Instead, a stock dividend simply increases the number of shares held by each shareholder, without changing the overall value of the shareholder's investment.
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In a BIP problem, 1 corresponds to a yes decision and 0 to a no decision. If there are 4 projects under consideration (A, B, C, and D) and at most 2 can be chosen then the following constraint needs to be added to the formulation:
The following limitation needs to be added to the formula A+B+C+D2 if there are four projects (A, B, C, and D) under consideration and only two can be chosen.
What is a constraint graph?A constraint network can be depicted by the graph referred to as a primal constraint graph, or just a constraint graph. A variable is represented by each node on the graph, and the arcs connecting those nodes whose variables are covered by a constraint scope of the issue are known as constraints.
What makes a constraint either linear or nonlinear?If every term in a constraint is of the first order, then it is said to be linear. Indicating that the constraint has no variables that have been squared, cubed, or raised to powers other than one, split by variables, or multiplied by themselves. Also necessary is proportionality.
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jonas is a 60% owner of ard, an s corporation. at the beginning of the year, his stock basis is zero. jonas's basis in a $20,000 loan made to ard and evidenced by ard's note has been reduced to $0 by prior losses. during the year, jonas's net share of ard's taxable income is $10,000. at the end of the year, ard makes a $15,000 cash distribution to jonas.
Jonas's capital gain on distribution of cash is $5,000.
What is a capital gains distribution?The capital gains distribution is the payment of a percentage of the profits from the sale of stocks and other assets from a mutual fund's or exchange-traded fund's (ETF) portfolio. It represents the investor's pro rata portion of the earnings from transactions made with the fund. Cash distributions made by C-corporations are frequently qualified dividends that result in taxable dividend income.
Such dividend income will be taxed to U.S. citizens at either the short-term or long-term capital gains rates depending on how long they held the dividends. Throughout the year, fund managers buy and sell investments. They are legally obligated to distribute capital gains, which are the earnings from such transactions, to shareholders.
The capital gain on distribution of cash is calculated as follows;
Given
The Capital Gain = Cash Distribution - Jonas's basis in is stock
=$15,000 - $10,000
=$5,000
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The complete question is:
Jonas is a 60% owner of Ard, an S corporation. At the beginning of the year, his stock basis is zero. Jonas’s basis in a $20,000 loan made to Ard and evidenced by Ard’s note has been reduced to $0 by prior losses. During the year, Jonas’s net share of Ard’s taxable income is $10,000. At the end of the year, Ard makes a $15,000 cash distribution to Jonas. After these transactions, what is Jonas’s basis in his stock, and what is his basis in the debt? What is Jonas’s recognized capital gain?
the basic principle for recording nonmonetary transactions at fair value. modifications of the basic principle for recording nonmonetary transactions when fair value is not determinable or the exchange lacks commercial substance. the concept of commercial substance. the required disclosures for nonmonetary transactions.
The basic principle for recording non-monetary transactions at fair value - ASC 845-10-30-1.
A principle is a proposition or value that is a guide for behavior or evaluation. In law, it is a rule that has to be or usually is to be followed. It can be desirably followed, or it can be an inevitable consequence of something, such as the laws observed in nature or the way that a system is constructed. The principles of such a system are understood by its users as the essential characteristics of the system, or reflecting system's designed purpose, and the effective operation or use of which would be impossible if any one of the principles was to be ignored.[2] A system may be explicitly based on and implemented from a document of principles as was done in IBM's 360/370 Principles of Operation.
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Country X's economy is in an inflationary gap. Which of the following combinations of fiscal and monetary policy actions would restore full employment in the short run?
answer choices
A decrease in income taxes and a decrease in the required reserve ratio
A decrease in government spending and an open-market purchase of government bonds by the country’s central bank
A decrease in government spending and an open-market purchase of government bonds by the country’s central bank
A decrease in government spending and an open-market purchase of government bonds by the country’s central bank
The way to move forward would be a decrease in government spending and an open-market purchase of government bonds by the country’s central bank.
What is an open-market purchase?
The Federal Reserve's purchases and sales of securities on the open market are referred to as "open market operations" (OMO) (Fed). The Fed runs open market operations to control the amount of money held in reserve by American banks. Treasury securities are bought by the Fed to boost the money supply and sold to decrease it. The federal funds rate, which affects other short-term, long-term, and foreign exchange rates, can be changed by the Fed using OMO. This may alter the quantity of money and credit accessible to the economy and have an impact on a number of economic variables, including output, unemployment, and the price of goods and services.
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