An interest-bearing asset that makes a single payment at maturity is a pure discount security. All cash equivalent investments in the consolidated accounts are considered to be interest-bearing assets.
As an example, liquid deposits or securities maintained for cash management purposes are computed in accordance with the guidelines of the Swedish Financial Analysts' Society (Sw: Finansanalytikernas Förening). The majority of interest-bearing assets and liabilities are issued at variable rates, putting the group at risk from interest rate fluctuations in cash flows. The increase or decrease in net finance costs (representing interest expenses on Interest Bearing Liabilities net of interest income on Interest Bearing Assets) would have been approximately US$7,230,000 (2010: US$3,952,000) if the interest rate had changed by 50 basis points, all other factors remaining constant.
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Determining the needed requirements and desired requirements are both part of what project management phase? (a) planning Ob) organizing Oc) monitoring d) adjusting
(a) Planning. Determining the needed and desired requirements is an essential part of the planning phase in project management, where project managers gather information and define project objectives to establish a roadmap for successful project completion.
Determining the needed requirements and desired requirements are part of the planning phase in project management. During this phase, project managers gather information, define project objectives, and identify the specific requirements that need to be met in order to successfully complete the project. This includes identifying the essential requirements that are necessary for project success (needed requirements) as well as additional requirements that are desirable but not critical (desired requirements). By determining these requirements during the planning phase, project managers can create a roadmap for the project and establish the necessary resources and strategies to meet those requirements.
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the primary objective of porter’s five forces model is to
The primary objective of Porter's Five Forces model is to analyze the competitive landscape and assist businesses in developing a competitive strategy that maximizes their chances of success within a specific industry.
The primary objective of Porter's Five Forces model is to analyze the competitive forces within an industry and assess the attractiveness of that industry.
The model helps in understanding the competitive dynamics and determining the potential profitability of a market or industry.
It provides a framework for evaluating the balance of power between industry players and identifies key factors that can influence competition and profitability.
Specifically, Porter's Five Forces model aims to:
1. Assess Industry Competitiveness: The model examines the five key forces that shape the competitive environment within an industry.
These forces include the bargaining power of suppliers, the bargaining power of buyers, the threat of new entrants, the threat of substitute products or services, and the intensity of competitive rivalry.
By analyzing these forces, businesses can determine the level of competition within an industry and identify the factors that impact industry profitability.
2. Identify Competitive Threats and Opportunities: The model helps businesses identify potential threats and opportunities in the market. It highlights factors that can affect market share, pricing power, and overall profitability.
By understanding the forces at play, businesses can develop strategies to mitigate threats and capitalize on opportunities.
3. Formulate Competitive Strategy: The insights gained from analyzing Porter's Five Forces can inform the development of a competitive strategy. Businesses can use the model to assess their relative position within the industry and determine how to position themselves effectively. It helps in identifying areas where competitive advantage can be gained, such as through differentiation, cost leadership, or focusing on niche markets.
4. Make Informed Business Decisions: The model provides a systematic framework for evaluating the industry's attractiveness and competitive dynamics.
It helps businesses make informed decisions about market entry, pricing strategies, supplier relationships, customer segmentation, and other aspects of business strategy.
By considering the forces outlined in the model, businesses can better understand the risks and opportunities associated with their industry.
Overall, the primary objective of Porter's Five Forces model is to analyze the competitive landscape and assist businesses in developing a competitive strategy that maximizes their chances of success within a specific industry.
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determine whether each of the following counts as consumption, investment, government purchases, net exports, or none of these, under the expenditure approach to calculating gdp.
a) The construction of a courthouse is Government purchases. So, correct option is i).
b) A taxi ride is Consumption. So, correct option is iv).
a. The construction of a courthouse:
i) Government purchases - This counts as government purchases because it involves the government spending on a public infrastructure project.
So, correct option is i).
b. A taxi ride:
i) Government purchases - This is not considered government purchases because a taxi ride is not a direct expenditure by the government.
ii) Net exports - This is not considered net exports because a taxi ride is a domestic transaction, not an international trade.
iii) None of these - This option is not applicable in this case.
iv) Consumption - A taxi ride is considered consumption since it involves the purchase of a service by an individual or household.
v) Investment - This is not considered investment because investment typically refers to expenditures on capital goods, such as machinery or buildings, rather than a service like a taxi ride.
So, correct option is iv).
In summary, the construction of a courthouse is categorized as government purchases, while a taxi ride is categorized as consumption.
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Complete question is:
Determine whether each of the following counts as consumption, investment, government purchases, net exports, or none of these, under the expenditure approach to calculating GDP.
a. The construction of a courthouse:
i) Government purchases
ii) Net exports
iii) None of these
iv) Consumption
v) Investment
b. A taxi ride:
i) Government purchases
ii) Net exports
iii) None of these
iv) Consumption
v) Investment
Which of these is NOT a concern for consumers in times of inflation?
a.They cannot anticipate the cost of goods and services.
b.They lose money on their investments and savings.
c.They are at a disadvantage when paying back borrowed money.
d.They struggle when they are on a fixed income.
Answer: D
Explanation:
going for three: predicting the likelihood of field goal success with logistic regression
Hi! To predict the likelihood of field goal success using logistic regression, you can follow these steps:
1. Collect data: Gather historical data on field goal attempts, including variables such as distance, angle, weather conditions, and kicker's statistics.
2. Define the target variable: In this case, the target variable is the success or failure of a field goal attempt (1 for success, 0 for failure).
3. Feature selection: Choose relevant features from the data that might influence the success of a field goal. Examples include distance, angle, and weather conditions.
4. Data preprocessing: Clean and preprocess the data, such as handling missing values and scaling the features.
5. Split the data: Divide the dataset into a training set and a testing set. This allows you to train the logistic regression model on one set of data and evaluate its performance on another.
6. Train the logistic regression model: Fit the model to the training data by using an optimization algorithm to find the best coefficients for the chosen features. The model will generate a probability of success for each field goal attempt.
7. Evaluate the model: Assess the performance of the logistic regression model on the testing set by calculating metrics such as accuracy, precision, recall, and F1-score.
8. Interpret the results: Analyze the coefficients and the performance metrics to gain insights into the factors that contribute to field goal success.
By following these steps, you can use logistic regression to predict the likelihood of field goal success based on various factors.
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Contra entry is recorded in?
Owing to globalization and rapid technological change over the past few decades, the major contemporary issues in management lies in the need for efficient managers. More and more organizations today face a dynamic and changing environment. This, in turn, makes these organizations either to change or perish. There are five (5) specific forces that are acting as stimulants for change, state and explain them with relevant
Answer:
The five Specific forces acting as stimulants for change are (1)Globalization, (2)Social trends (3)Competition (4)Changes in Technology (5)Changes in Law and political behavior.
Explanation:
Solution
The Five specific forces as stimulants for change is stated below:
Globalization: globalization has also affected the domestic organizations more often. Globalization has led to the increase of the competition for every industry. for this, every domestic business would have to adopt some change is in its operations to maintain its market share and to get a competitive advantage over others.Social trends: social trends in any market would act as a stimulus for organizational environment and change as they would help the business get a first-mover advantage. for example, any social movement such as ripped jean or Bell bottom jeans, made the various companies in the same industry to adopt some changes.Competition: the entrance of new competition in the market forces the existing business organizations to acquire some changes to get a competitive advantage.Changes in technology: It is one of the significant changes in the business environment, which acts as a substance for the change in the organization. If any business wants to prosper and survive for a longer period, then it would have to acquire changes according to the technological changes in the environment to attend the competitive environment and a continually increasing market share.Changes in law and political behavior: if there are changes in government or law in any country, it may bring some changes for the business. It would force the business to adopt such changes. for example some laws related to the environmental Protection force are the business to produce environment-friendly products and adopt green technology.Please read instructions all the way through, brainiest will be given and 50 pts. Explain the logistics of product delivery. Describe the ins-and-outs of importing and exporting your products. What are the most critical components of delivery and importing/exporting? (i know for a fact that you have to do research on latest distribution trends and i can give you a link to a possibly helpful website if you need, i mainly need pointers for starting off and maybe a little bit of guidance in creating a 2 page response)
Answer:
The logistics of product delivery could be described as all that's entailed in ensuring a goods or product gets to a customer's destination after it has been purchased from a particular destination.
Explanation:
The logistics of product delivery could be described as all that's entailed in ensuring a goods or product gets to a customer's destination after it has been purchased from a particular destination. It might include shipment or freight if the goods is coming from outside the desired clients location.
Ins-and-outs of importation;
- You'd have to decide the country you're buying from
- The next is to search for suppliers, those who sell the item in that particular country you've searched.
- You'll then need to search what their duty and taxes are, which you'd have to consider in the cost
- Finally, you'll need to find a reliable freight forwarder and customs broker who would handle the clearing of the goods when they get to your country.
Export has the same but there some changes as this time you'd have searched those who need your product and considered all that's needed to ship in your country and how it'll be cleared over your customers destination
am kandy but pls don't friends me...thank me or comment on this q anymore cz this is my school acc.
Question 5 of 10
Which of the following is a part of the employment tax?
O A. Income tax
O B. Property tax
O C. Non-compliance fines
O D. Social security tax
Answer:
D. social security tax
Explanation:
Employee values are defined as those things that a person sees as __________________ to his or her welfare.
A. conducive
B. coherent
C. classy
D. correlation
A. conducive.Employee values are an integral part of an individual's mindset and play a crucial role in shaping their attitudes, behaviors, and overall job satisfaction.
These values are defined as the principles, beliefs, and ideals that employees hold dear and consider important for their personal well-being within the workplace.
When we say that employee values are conducive to their welfare, we mean that these values contribute positively to their overall job satisfaction, engagement, and overall sense of fulfillment in their work environment. Employee values act as guiding principles that align with their personal needs, desires, and aspirations, ensuring that their welfare is taken into consideration.
Conducive values canand priorities. For example, some employees may highly vary from person to person, as each employee has unique preferences value work-life balance and prioritize flexible working hours, while others may prioritize career growth and development opportunities. Some common examples of conducive employee values include autonomy, fairness, respect, teamwork, open communication, work-life balance, ethical practices, and opportunities for personal and professional growth.
When employees feel that their values are aligned with the organizational culture and practices, they are more likely to experience higher job satisfaction, increased motivation, and a greater sense of commitment towards their work. On the other hand, if there is a misalignment between employee values and the organizational environment, it can lead to dissatisfaction, disengagement, and higher turnover rates.
Understanding and acknowledging employee values is essential for organizations to create a positive work environment that promotes employee well-being and fosters a sense of belonging. It requires organizations to be attentive to the needs and preferences of their employees, and to create policies, practices, and programs that support and align with their values.
In conclusion, employee values are the beliefs and principles that individuals consider important for their personal welfare in the workplace. These values play a significant role in shaping employees' attitudes, behaviors, and overall job satisfaction. When organizations recognize and respect these values, they can create a work environment that supports employees' well-being and fosters a positive and productive workforce.
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A locally
Operated business produces locally demanded goods and services justify this statement
The best justification of the statement that a locally operated business produces locally demanded goods and services is:
They provide goods and services which the people in the area wants.According to the given question, we are asked to state the best justification of the statement that a locally operated business produces locally demanded goods and services
As a result of this, we can see that when a local business produces goods, then it is more liable to listen to the needs and demands of the local people and which would meet the customer's needs and also give profit to the business.
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The lessons or skills that a person gains by working in a specific job or occupation is known as _____.
A. training
B. experience
C. certification
D. education
Answer:
experience
Explanation:
In order for money to work properly, the different pieces of currency in an economy should look similar to each other. This is an element of which characteristic of money?
A.) Limited supply
B.) Divisibility
C.) Acceptability
D.) Uniformity
Answer:
D.) Uniformity
Explanation:
I just did it it was correct and this is just if you need a second opinion.
In order for money to work correctly, the different pieces of currency in an economy should look similar to each other. This is an element of the Uniformity of money. Hence, Option D is correct.
What is currency?When a person wants to market or wants to purchase anything, it can be for self, or for a family member or for a friend, or for anyone else, they have to pay a certain amount of money and that money is known as the currency. Just like each nation has its own language, similarly, they also have its own currency.
For instance, if a person wants to buy or purchase anything in India, they have to use the Indian Rupee which is the currency of India, If one is in Saudi Arabia, they will use Saudi Riyal, and many more. There is a market which is known as the free market, in that market gold is also considered a currency. For smooth functioning of the currency, there should be uniformity of money.
Thus, Option D is correct.
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according to hazlitt, what happens when the government tries to save a particular industry by giving it a direct subsidy? (choose all that apply)
Wealth is moved from one industry to the one that is being subsidised. Labor and capital are drawn away from profitable industries and toward unprofitable ones.
Wealth production decreases. According to Hazlitt. Producers' revenues rise as a result of subsidies. Low-income consumers can afford necessities thanks to subsidies. Consumers who purchase a good at a reduced Labor benefit from subsidies. A producer will be able to manufacture more goods thanks to a subsidy, which leads to increased consumption. In terms of economics, a subsidy creates a wedge by increasing the price producers earn while decreasing the price consumers pay, incurring a cost for the industries government.
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office depot offers price incentives to companies for purchasing office supplies over the course of a single year. this is an example of a multiple choice promotional allowance. cumulative quantity discount. seasonal discount. functional discount. noncumulative quantity discount.
Discounts for loyal consumers who purchase frequently. Discounts for exchanging a product that is similar. Cash discounts are rewards for paying with cash as opposed to credit. Discounts that encourage buying more of a single product are known as quantity discounts.
Which of the following pricing strategies places the greatest emphasis on giving the consumer value?
Value-based pricing is a method of setting prices that is mostly based on how much a consumer thinks a product or service is worth. Value pricing is customer-focused, which means that businesses set their prices in accordance with what consumers think a product is worth.
ALLOWANCES – Price discounts offered to channel participants, customers, or final consumers in exchange for performing or accepting less of a certain good or service.
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Which tasks are commonly done by employees in the Energy cluster?
The tasks which are commonly done by employees in the Energy cluster include designing system, installing equipment, and gathering information.
Energy cluster is considered to be a concept which is said to be implemented by the Ministry of Energy. So, the formation of energy clusters tend to provide the opportunity to the group local.
However, it should be noted that the tasks which are said to be commonly done by the employees in the energy cluster tend to include installing equipment, designing the system, and also gathering certain information.
Hence, these are the number of tasks which are commonly done by employees in the Energy cluster.
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Halogen Laminated Products Company began business on January 1, 2024. During January, the following transactions occurred: January 1 Issued common stock in exchange for $101,000 cash. January 2 Purchased inventory on account for $36,000 (the perpetual inventory system is used). January 4 Paid an insurance company $2,520 for a one-year insurance policy. Prepaid insurance was debited for the entire amount. January 10 Sold inventory on account for $12,100. The cost of the inventory was $7,100. January 15 Borrowed $31,000 from a local bank and signed a note. Principal and interest at 10% is to be repaid in six months. January 20 Paid employees $6,100 salaries for the first half of the month. January 22 Sold inventory for $10,100 cash. The cost of the inventory was $6,100. January 24 Paid $15,100 to suppliers for the inventory purchased on January 2. January 26 Collected $6,050 on account from customers. January 28 Paid $1,100 to the local utility company for January gas and electricity. January 30 Paid $4,100 rent for the building. $2,050 was for January rent, and $2,050 for February rent. Prepaid rent and rent expense were debited for their appropriate amounts. Required: Prepare general journal entries to record each transaction. Post the transactions to the appropriate T-accounts. Prepare an unadjusted trial balance as of January 30, 2024.
The following T-accounts are created: The unadjusted trial balance is as follows: The total of the debit and credit columns is the same, which shows that the ledger is correctly balanced.
General Journal Entries:
January 1:
Cash 101,000
Common Stock 101,000
January 2:
Inventory (Asset) 36,000
Accounts Payable (Liability) 36,000
January 4:
Prepaid Insurance (Asset) 2,520
Cash 2,520
January 10:
Accounts Receivable (Asset) 12,100
Sales Revenue 12,100
Cost of Goods Sold 7,100
Inventory (Asset) 7,100
January 15:
Cash 31,000
Notes Payable (Liability) 31,000
January 20:
Salaries Expense 6,100
Cash 6,100
January 22:
Cash 10,100
Sales Revenue 10,100
Cost of Goods Sold 6,100
Inventory (Asset) 6,100
January 24:
Accounts Payable (Liability) 15,100
Cash 15,100
January 26:
Cash 6,050
Accounts Receivable (Asset) 6,050
January 28:
Utilities Expense 1,100
Cash 1,100
January 30:
Rent Expense 2,050
Prepaid Rent (Asset) 2,050
Cash 2,050
Rent Expense 2,050
Unadjusted Trial Balance as of January 30, 2024:
Cash Debit: 103,800 Credit: -
Accounts Receivable Debit: 6,050 Credit: -
Inventory Debit: 28,000 Credit: -
Prepaid Insurance Debit: 2,520 Credit: -
Prepaid Rent Debit: 2,050 Credit: -
Notes Payable Debit: 31,000 Credit: -
Accounts Payable Debit: 51,100 Credit: -
Sales Revenue Debit: - Credit: 22,200
Cost of Goods Sold Debit: - Credit: 13,200
Salaries Expense Debit: - Credit: 6,100
Rent Expense Debit: - Credit: 4,100
Utilities Expense Debit: - Credit: 1,100
(Note: Other accounts such as Common Stock, Retained Earnings, and Shareholder's Equity are not included as they are not mentioned in the transactions provided.)
Halogen Laminated Products Company began its business on January 1, 2024. During January, the following transactions occurred: Issued common stock in exchange for $101,000 cash.
Purchased inventory on account for $36,000. Paid an insurance company $2,520 for a one-year insurance policy. Sold inventory on account for $12,100.
The cost of inventory was $7,100. Borrowed $31,000 from a local bank and signed a note. Principal and interest at 10% are to be repaid in six months. Paid employees $6,100 salaries for the first half of the month.
Sold inventory for $10,100 cash. The cost of inventory was $6,100. Paid $15,100 to suppliers for inventory purchased on January 2.
Collected $6,050 on account from customers. Paid $1,100 to the local utility company for January gas and electricity. Paid $4,100 rent for the building. $2,050 was for January rent, and $2,050 for February rent.
The following are the journal entries that record each transaction: Given that the perpetual inventory system is used, transactions 2, 4, 6, and 8 affect inventory.
Therefore, the following T-accounts are created: The unadjusted trial balance is as follows: The total of the debit and credit columns is the same, which shows that the ledger is correctly balanced.
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What is inflation?
Movement, whether upward or downward, of economic activity
Monetary value of final goods and services produced within a country for a specific time period.
The rate at which the price level of goods and services rises.
A measurement used by economics to measures average prices of a market basket of consumer goods and services.
Julio Estela started and operated a small boat repair service company during the current year. He is interested in obtaining a 000 loan from your bank to build a dry dock to store boats for customers in the winter months. At the end of the year, he prepared the following statements based on information stored in a large filing cabinet:The following is a summary of completed transactions: a. Received the following contributions (at fair value) to the business from the owner when it was started in exchange for 1,000 shares of $ 1 par value common stock in the new company:Building & 000 && Land & $ 20,000 Tools and equipment & 17,000 && Cash & 1,000 b. Earned service fees during the current year of $ 87,000 ; of the cash collected, $ 20,000 was for deposits from customers on work to be done by Julio in the next year. c. Received the cash dividends on shares of ABC Industrial stock purchased by Julio Estela six years earlier (the stock was not owned by the company). d. Incurred expenses during the current year of $ 61,000 . e. Determined amount of supplies on hand (unused) at the end of the current year as $ 700 .Required:
(c) Prepare an accrual-based income statement. Explain (using footnotes) the reason for each change that you make to the income statement.
The Accrual-Based Income Statement for Julio Estela Boat Repair Service Company is Service Fees Earned $87,000.Less deposits from customers for work to be done next year $20,000).Net Service Fees Earned $67,00.Building Depreciation Expense $1,000.Land Depreciation Expense $0.Tools and Equipment Depreciation Expense $0.Supplies Expense $0.Other Operating Expenses $61,000.Total Expenses $62,000.Net Income $5,000
An accrual-based income statement, we need to include all the revenue earned and expenses incurred during the current year, regardless of whether cash was received or paid
Service Fees Earned $87,000
Less deposits from customers for work to be done next year $20,000)
Net Service Fees Earned $67,00
Building Depreciation Expense $1,000
Land Depreciation Expense $0
Tools and Equipment Depreciation Expense $0
Supplies Expense $0
Other Operating Expenses $61,000
Total Expenses $62,000
Net Income $5,000
1. Service Fees Earned the total service fees earned during the current year, which is $87,000, is included.
2. Deposits from customers for work to be done next year the $20,000 collected as deposits from customers for work to be done next year is subtracted from the service fees earned. These are not considered revenue for the current year as the work is yet to be completed.
3. Building Depreciation Expense since the building has a useful life, a depreciation expense of $1,000 is recognized. This reduces the net income.
4. Land Depreciation Expense Land does not have a finite useful life, so there is no depreciation expense recognized for land.
5. Tools and Equipment Depreciation Expense similarly, no depreciation expense is recognized for tools and equipment.
6. Supplies Expense the amount of supplies on hand at the end of the year, $700, is not included as an expense since it is still available for future use.
7. Other Operating Expenses the total operating expenses incurred during the current year, $61,000, are included.
8. Net Income the net income is calculated by subtracting the total expenses from the net service fees earned, resulting in $5,000.
The income statement is prepared on an accrual basis to reflect the revenue and expenses that are earned and incurred during the current year, regardless of when the cash is received or paid. This provides a more accurate representation of the financial performance of the company.
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Which bidding option is best suited for an advertiser focused on direct response marketing goals?
a. Cost-per-interaction (CPI)
b. Cost-per-click
c. Effective cost-per-thousand impressions (eCPM)
d. cost-per-thousand impressions (CPM)
The best bidding option for an advertiser focused on direct response marketing goals is the cost-per-click (CPC) model.
Cost-per-click (CPC) is the most suitable bidding option for advertisers with direct response marketing goals. Direct response marketing aims to elicit an immediate response from the audience, such as making a purchase or signing up for a service. With CPC, advertisers only pay when a user clicks on their ad, indicating an active interest in the product or service being promoted. This model allows advertisers to directly track the effectiveness of their campaigns in terms of generating website traffic and conversions.
Cost-per-interaction (CPI) focuses on measuring the cost per specific user interaction, which may not align perfectly with direct response marketing goals. Effective cost-per-thousand impressions (eCPM) and cost-per-thousand impressions (CPM) are more commonly used for brand awareness and reach, as they charge per thousand ad impressions regardless of user interaction.
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Explain the concept of market and market identification.
Identify communications channels used in sales promotion.
Explain types of advertising media.
Describe effective advertising layouts.
Write copy for advertisements.
Copywriting for advertisements should be concise and to the point, utilize descriptive language, use active voice, include an attention-grabbing headline, and provide a clear call-to-action.
What is Copywriting?Copywriting is the practice of crafting words and phrases in order to create promotional materials that are designed to sell products or services. It requires a great deal of creativity and an ability to write in an engaging and persuasive manner. Copywriting involves researching, understanding the target audience, creating attention-grabbing headlines and crafting persuasive copy to persuade readers to take action. It is an essential part of the marketing process and can be used to effectively reach potential customers and increase sales. Copywriters use a variety of techniques to create effective copy, such as using powerful words, creating vivid imagery, and making use of persuasive language. Copywriters must be able to understand the needs of their target audience, create compelling headlines and body copy, and be able to effectively target the right people. In addition, copywriters must be able to measure the success of their copy and make adjustments based on the results.
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Gilley, Inc., sells a single product. The company's most recent income statement is given below. Sales (4,000 units) $120,000 Less variable expenses (68,000) Contribution margin 52,000 Less fixed expenses (40,000) Net income $ 12,000 Required: a. Contribution margin per unit is $ ________ per unit b. If sales are doubled to $240,000, total variable costs will equal $ ________ c. If sales are doubled to $240,000, total fixed costs will equal $ ________ d. If 10 more units are sold, profits will increase by $ ________ e. Compute how many units must be sold to break even. # ________ f. Compute how many units must be sold to achieve profits of $20,000. # ________
Contribution margin per unit is $13 per unit , total variable costs will equal $136,000, total fixed costs will equal $40,000. If 10 more units are sold, profits will increase by $130, The number of units to break-even is 7,111. The number of units required to achieve a profit of $20,000 is 5,538.
Given that Sales (4,000 units) $120,000Less variable expenses (68,000)
Contribution margin 52,000Less fixed expenses (40,000)Net income $ 12,000a)
Calculation of contribution margin per unit
Contribution margin per unit is calculated by dividing the total contribution margin by total number of units.
Contribution margin per unit =$52,000/4,000 units= $13 per unit
Calculation of total variable costs Total variable cost is calculated as follows:
Contribution margin = Sales - Variable cost ⇒ $52,000 = $120,000 - Variable cost⇒
Variable cost = $120,000 - $52,000 = $68,000
Total variable costs for sales of $240,000 = $240,000 × ($68,000 ÷ $120,000) = $136,000
Calculation of total fixed costs
Total fixed costs for sales of $240,000 = $40,000 (remains the same)
Calculation of profits increase
If 10 more units are sold, profits will increase by $130 = 10 × $13 (contribution margin per unit)
Calculation of break-even point
Break-even point is the point where total sales equals total expenses and the net income is zero.
Contribution margin ratio = Contribution margin / Sales ⇒ $52,000 / $120,000 ⇒ 0.433 or 43.3%
Fixed expenses / Contribution margin ratio = $40,000 / 0.433 ⇒ $92,355 (rounded to nearest dollar)
Total units to break-even = Total fixed cost / Contribution margin per unit ⇒ $92,355 / $13 per unit = 7,111 (rounded to nearest whole unit)
Calculation of the number of units needed to achieve a profit of $20,000
Units required to achieve a profit of $20,000 = (Fixed costs + Operating income) / Contribution
margin per unit = ($40,000 + $20,000) / $13 per unit
= 4,000 units + 1,538 units = 5,538 units (rounded to nearest whole unit)
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Outstanding stock of the Whispering Winds Corp. included 39000 shares of $5 par common stock and 13000 shares of 5%, $10 par non-cumulative preferred stock. In 2019, Whispering declared and paid dividends of $3900. In 2020, Whispering declared and paid dividends of $11700. How much of the 2020 dividend was distributed to preferred shareholders
Answer:
$6,500
Explanation:
39,000 shares of $5 par common stock
13,000 shares of $10 par 5% non-cumulative preferred stock = $6,500 in preferred stocks dividends per year. Since the preferred stocks are non-cumulative, if they are not paid during one period, that dividend cannot be recovered in future periods.
In 2020, $11,700 were paid in dividends:
$6,500 were paid to preferred stocks$5,200 were paid to common stocksTyler's net income is approximately $40,000 annually. He has borrowed
$400,000 from the bank to buy a house (mortgage) and must pay 3% interest
each year. What is the cost of borrowing the money?*
Answer:
$400000 is the correct answer
Under what conditions should a sponsor approve a project change, and when is it okay for the project manager to authorize a change? a. Sponsor approval is needed if a change requires additional funding; a project manager is generally authorized to make most other decisions b. Sponsor approval is needed only if the project manager is not available c. Sponsor approval is always needed d. Sponsor approval is needed if a change requires a change to the project charter; a project manager is generally authorized to make most other decisions
Answer:
never
Explanation:
A business is defined as an organization or enterprising entity engaged in commercial, industrial, or professional activities. ... The term "business" also refers to the organized efforts and activities of individuals to produce and sell goods and services for profit.
What would idle land/facilities withdrawn from production be
classified as on a balance sheet?
- Property, Plant, Equipment
- Other Assets
- Inventory
- Long-term Investment
The correct answer to the question is "Other Assets". Idle land/facilities withdrawn from production can be classified as "Other Assets" on a balance sheet.What is a balance sheet? A balance sheet is a financial statement that provides a snapshot of a company's financial position at a particular time.
It reveals what a company owns (assets), what it owes (liabilities), and the amount of owner's equity, which is the remaining interest in the business assets after deducting liabilities. In general, idle land/facilities withdrawn from production is categorized as "Other Assets" on a balance sheet. In the current assets category, other assets are often referred to as long-term assets that are not categorized as any of the previous types of assets. Other assets include fixed assets that are not used in the ordinary course of business, patents and trademarks, and goodwill. A company's unused land or facilities may be classified as "Other Assets" because they are not used in the regular course of business and can be considered long-term assets. Thus, the correct answer to the question is "Other Assets".
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Which of the following is not the process of financial management? A Evaluating financial status B Setting goals C Record monthly expenses D Creating financial plan
Answer:
C) Record monthly expenses
Explanation:
what must you ask yourself when considering viewers?
When considering viewers, you must ask yourself questions such as:
1- Who is the intended audience for this content?
2- What is their age range?
3- What is their level of education or expertise on the topic?
4- What is their language proficiency?
5- What are their cultural backgrounds or sensitivities?
6- What are their accessibility needs (e.g., closed captioning for the hearing-impaired)?
7- What devices or platforms are they using to access the content?
8- What are their expectations or preferences for the format and style of the content (e.g., short vs. long form, visual vs. textual, interactive vs. passive)?
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The economic survey 2018 suggest that the psychological biases
can be used in the realm of tax compliance. It is in favour of using
religious norms such “dying in debt is a sin” to improve tax
compliance.
Identify the related dimensions of business environment.
Answer
(a) Legal and social dimension
(b) Social, and economic dimension
(c) Technological and political dimension
(d) Political and economic dimension
Answer: (a) Legal and social dimension
Explanation:
The Legal dimension of the business environment deals with laws and regulations governing the business environment. Tax compliance will therefore fall under this dimension.
The social dimension includes social structures like culture, tradition and the like. Using religious norms will therefore fall under here as religion falls under social structures.
Which of the following advantages is gained by a firm that has a multiple sourcing strategy? O A. risk is spread O B. a stronger relationship is built between the companies O c. per unit costs are usually lower OD. per-unit transportation costs are usually lower
A firm that has a multiple sourcing strategy gains the advantage of having risk spread (Option A). This approach reduces dependency on a single supplier, and thus, mitigates potential disruptions and supply chain risks.
Sourcing strategy refers to the planned approach that an organization takes to identify and acquire the goods and services it needs to operate. It involves assessing the organization's needs, identifying potential sources of supply, evaluating suppliers, and negotiating contracts. A sourcing strategy may involve sourcing goods and services locally or globally, depending on factors such as cost, quality, and availability. The goal of a sourcing strategy is to minimize costs, maximize value, and ensure that the organization has the resources it needs to achieve its goals. Effective sourcing strategies may also include measures to manage risk, ensure quality, and promote sustainability.
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