During these plateaus, learners are often consolidating knowledge and skills before experiencing another burst of learning. Learning does indeed occur in bursts separated by plateaus, as indicated by the learning curve, making the statement true.
The correct alternative is True. The learning curve shows that learning is not a linear process and there are periods of rapid improvement followed by plateaus where progress is not as significant. This pattern can be observed in various fields such as language learning, sports training, and skill acquisition. this phenomenon is that our brains need time to consolidate new information and skills, and the plateaus allow for this process to occur. Therefore, it is important to continue practicing and persevering through the plateaus to achieve long-term progress. In conclusion, the statement that learning is not linear but takes place in bursts separated by plateaus is true.
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suppose that japanese and chinese workers are equally productive, but japanese workers receive a higher wage than chinese workers. then, refusing to hire chinese workers would
Refusing to hire Chinese workers solely based on their nationality would be discriminatory and unethical, regardless of their productivity or the wage disparity between Japanese and Chinese workers.
It is important to ensure equal treatment and opportunities for all workers, regardless of their nationality, race, gender, or any other protected characteristic.
If there are legitimate reasons for wage disparities between Japanese and Chinese workers, such as differences in experience, education, or job responsibilities, then employers should provide a clear and transparent explanation for the differences in pay. Employers should also ensure that their hiring practices are fair and based on merit, rather than nationality or other discriminatory factors.
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Answer the following questions based on the given data. (INCOME APPROACH) Components RM (million) Wages and salaries 500 Income form rent, dividend and interest 100 Profit 200 Transfer payment 100 Corporate tax 80 Depreciation 50 Private Investment 1000 Personal Income tax 20 Employee Provident Fund 50 Net factor income abroad 400 Calculate: (i) Gross Domestic Product (GDP) (ii) Gross National Product (GNP) (iii) National Income (NI)
i) Gross Domestic Product (GDP)= 1850 million. ii) Gross National Product (GNP)=2250 million iii) National Income (NI)=2070 million.
(i) Gross Domestic Product (GDP):
GDP = Wages and Salaries + Income from Rent, Dividend and Interest + Profit + Depreciation + Private Investment
GDP = 500 (Wages and Salaries) + 100 (Income from Rent, Dividend, and Interest) + 200 (Profit) + 50 (Depreciation) + 1000 (Private Investment)
GDP = 500 + 100 + 200 + 50 + 1000
GDP = 1850 million RM
(ii) Gross National Product (GNP):
GNP = GDP + Net Factor Income Abroad
GNP = 1850 (GDP) + 400 (Net Factor Income Abroad)
GNP = 1850 + 400
GNP = 2250 million RM
(iii) National Income (NI):
NI = GNP - Depreciation - Corporate Tax - Employee Provident Fund
NI = 2250 (GNP) - 50 (Depreciation) - 80 (Corporate Tax) - 50 (Employee Provident Fund)
NI = 2250 - 50 - 80 - 50
NI = 2070 million RM
In summary:
Gross Domestic Product (GDP) = 1850 million RM
Gross National Product (GNP) = 2250 million RM
National Income (NI) = 2070 million RM
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A study conducted at Stanford University in 2005 wanted to evaluate what percentage
of students had used the drug Ecstasy. Two assistants were stationed on the main
campus plaza and instructed to interview all students who passed through at specified
times. As it turned out, 19% of 369 students interviewed said they had used Ecstasy at
least once. Does the investigatorâs procedure give a probability sample of Stanford
students? Answer yes or no, and explain. If this is not a probability sample, what term
best describes it?
The investigator's procedure does not give a probability sample of Stanford students. A probability sample is a sample that is selected in such a way that every member of the population has an equal chance of being included in the sample.
In this case, the sample was not selected randomly from the entire population of Stanford students. The sample was restricted to students passing through the main campus plaza at specific times. Therefore, not every student had an equal chance of being included in the sample, which means that this is not a probability sample.
The term that best describes this type of sampling is convenience sampling. Convenience sampling is a non-probability sampling method where the sample is selected based on its availability and convenience. In this case, the sample was selected because the students were available and convenient to interview.
This type of sampling is prone to bias because the sample may not be representative of the entire population. Therefore, the results of this study may not accurately reflect the percentage of Stanford students who have used Ecstasy.
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QS 20-30A (Algo) Merchandising: Computing merchandise purchases LO P4 Montel Company's July sales budget shows sales of 5680,000. The company budgets beginning merchandise inventory of $57,000 and ending merchandise inventory of $33,000 for July. Cost of goods sold is 40% of sales Determine the budgeted cost of merchandise purchases for July. Hint. Use the relation (Beginning Inventory Purchases - Cost of Goods Sold = Ending inventory) to solve for purchases Budgeted Cool of Mechanise Purchase
The budgeted cost of merchandise purchases for July is $203,200.
Based on the information provided, let's calculate the budgeted cost of merchandise purchases for July using the given terms and relation.
July sales: $568,000
Cost of goods sold (COGS): 40% of sales = 0.4 * $568,000 = $227,200
Beginning inventory: $57,000
Ending inventory: $33,000
Using the relation (Beginning Inventory + Purchases - Cost of Goods Sold = Ending Inventory), we can solve for purchases:
$57,000 + Purchases - $227,200 = $33,000
Now, let's solve for Purchases:
Purchases = $227,200 - $57,000 + $33,000
Purchases = $203,200
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you are a provider of portfolio insurance and are establishing a four-year program. the portfolio you manage is currently worth $140 million, and you promise to provide a minimum return of 0%. the equity portfolio has a standard deviation of 25% per year, and t-bills pay 6.4% per year. assume that the portfolio pays no dividends. required: a-1. how much of the portfolio should be sold and placed in bills? (input the value as a positive value. do not round intermediate calculations and round your final percentage answer to 2 decimal places.) a-2. how much of the portfolio should be sold and placed in equity? (input the value as a positive value. do not round intermediate calculations and round your final percentage answer to 2 decimal places.) b-1. calculate the put delta and the amount held in bills if the stock portfolio falls by 3% on the first day of trading, before the hedge is in place? (input the value as a positive value. do not round intermediate calculations. round your answers to 2 decimal places.) b-2. what action should the manager take? (enter your answer in millions rounded to 2 decimal places. do not round intermediate calculations.)
Approximately 52.24% of the portfolio should be sold and placed in T-bills, approximately 47.76% of the portfolio should be allocated to equities.
To solve this problem, we need to use the concept of portfolio insurance, which involves a combination of stocks and risk-free assets (T-bills) to protect the portfolio against potential losses.
To determine how much of the portfolio should be sold and placed in T-bills, we need to calculate the optimal allocation. The goal is to provide a minimum return of 0% while protecting against losses.
Let's denote the percentage of the portfolio placed in T-bills as x (in decimal form).
The remaining percentage in equities will be (1 - x).
The expected return of the portfolio is given by:
Expected Return = (1 - x) × Expected Return of Equities + x × Risk-Free Rate
Given that the Risk-Free Rate (T-bill rate) is 6.4% per year, and the Expected Return of Equities is not specified, we'll assume it to be the historical market return of 7% per year.
Expected Return = (1 - x) * 7% + x × 6.4%
Since the minimum return promised is 0%, we can set up the equation:
0% = (1 - x) × 7% + x × 6.4%
Simplifying the equation:
0 = 7% - 7% × x + 6.4% × x
0 = 7% × (1 - x) + 6.4% × x
Solving for x:
0.064x = 0.07 - 0.07x0.134x = 0.07x = 0.07 / 0.134x ≈ 0.5224Therefore, approximately 52.24% of the portfolio should be sold and placed in T-bills.
The remaining percentage of the portfolio should be allocated to equities:
1 - x = 1 - 0.5224 ≈ 0.4776
Therefore, approximately 47.76% of the portfolio should be allocated to equities.
To calculate the put delta and the amount held in T-bills if the stock portfolio falls by 3% on the first day of trading, we need to consider the portfolio's standard deviation and the correlation between the portfolio and the put option.
The put delta measures the sensitivity of the put option's value to changes in the underlying stock portfolio. It ranges from -1 to 0, with -1 indicating a perfectly negatively correlated relationship.
Assuming the correlation is -1, we can calculate the put delta using the formula:
Put Delta = -1 × (Change in Stock Portfolio Value / Initial Stock Portfolio Value)Change in Stock Portfolio Value = -3% × $140 million = -$4.2 millionPut Delta = -1 × (-$4.2 million / $140 million) = 0.03The amount held in T-bills would be equal to the put delta multiplied by the portfolio value:
Amount held in T-bills = Put Delta × Portfolio ValueAmount held in T-bills = 0.03 × $140 million = $4.2 millionBased on the calculated put delta and the amount held in T-bills, the manager should take action to rebalance the portfolio. Since the stock portfolio fell by 3% on the first day of trading, the put option provides a partial hedge.
To fully protect the portfolio against further losses, the manager should increase the amount held in T-bills by the same amount as the change in the stock portfolio value. In this case, the manager should increase the amount held in T-bills by $4.2 million.
Therefore, the manager should sell an additional $4.2 million worth of equities and buy T-bills with the proceeds. This would bring the total amount held in T-bills to $8.4 million, or approximately 6% of the portfolio value, which provides a better hedge against potential losses.
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which of the following is the correct sequence of new product adopters in the diffusion of innovation curve?
The correct sequence of new product adopters in the diffusion of Innovation curve is as follows: Innovators, Early Adopters, Early Majority, Late Majority, and Laggards.
Innovators are the first to try new products and are willing to take risks, while Early Adopters are also willing to try new products but tend to be more cautious and wait for feedback from Innovators before adopting. The Early Majority is a larger group that adopts new products after they have been tried and tested by the Innovators and Early Adopters.
The Late Majority is more skeptical and adopts new products only after they have become mainstream. Finally, Laggards are the last to adopt new products and tend to be resistant to change. Understanding this sequence can help businesses plan their marketing strategies and target specific groups of consumers at each stage of the curve.
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The diffusion of innovation curve follows the following sequence: innovators, early majority, early adopters, late majority, and laggards.
Advertising agencies spend billions of dollars a year attempting to persuade the to use their product. TRUE/FALSE
The answer for the statement is ''Advertising agencies spend billions of dollars a year attempting to persuade the to use their product '' is TRUE. Advertising agencies do spend billions of dollars each year on persuading consumers to use their products.
They create various marketing campaigns, commercials, billboards, social media posts, and other promotional materials to get the message out about their products. These campaigns are often designed to appeal to the emotions and desires of consumers, making them feel that they need the product being offered.
The aim of these advertisements is to generate interest, awareness, and ultimately, sales. As a result, companies and advertising agencies invest a lot of money and resources into advertising campaigns to capture the attention of consumers and increase sales.
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: Potter has received a special order for 17,000 units of its product at a special price of $22. The product normally sells for $31 and has the following manufacturing costs:Direct materials $ 7 Direct labor 6 Variable manufacturing overhead 5 Fixed manufacturing overhead 8 Unit cost Per unit $26Potter is currently operating at full capacity and cannot fill the order without harming normal production and sales. If Potter accepts the order, what effect will the order have on the company's short-term profit? Potter is currently operating at full capacity and cannot fill the order without harming normal production and sales. If Potter accepts the order, what effect will the order have on the company's short-term profit? Multiple Choice $68,000 decrease$68,000 Increase585,000 Increase5153.000 decrease
If Potter accepts order, there will be $68,000 decrease (option a) on the company's short-term profit.
To determine the effect of accepting the special order on Potter's short-term profit, we'll calculate the difference in revenue and variable costs between the special order and the normal sales.
Step 1: Calculate the revenue and variable costs for the special order:
Revenue: 17,000 units * $22 = $374,000
Variable costs: (Direct materials + Direct labor + Variable manufacturing overhead) * 17,000 units = ($7 + $6 + $5) * 17,000 = $306,000
Step 2: Calculate the contribution margin for the special order:
Contribution margin = Revenue - Variable costs = $374,000 - $306,000 = $68,000
Step 3: Determine the effect on short-term profit:
Since Potter is operating at full capacity, accepting the special order will replace normal production and sales, which have a higher price per unit ($31). Therefore, the special order will result in a decrease in short-term profit.
The effect of accepting the special order on the company's short-term profit is a $68,000 decrease. The correct answer is $68,000 decrease.
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Describe the types of procedures auditors perform as part of their assessment procedures.
Auditors perform several types of procedures as part of their assessment procedures. These procedures can be categorized into three main types, namely, risk assessment procedures, substantive procedures, and analytical procedures.
Risk assessment procedures involve gaining an understanding of the entity and its environment, including its internal control systems, to identify potential risks that could impact the financial statements. This could include inquiries with management, reviewing relevant documents, and observing the entity's operations.
Substantive procedures involve testing the accuracy and completeness of transactions and balances in the financial statements. These could include detailed testing of specific transactions, such as accounts payable and accounts receivable, or substantive analytical procedures, such as trend analysis and ratio analysis.
Analytical procedures involve evaluating financial information by comparing relationships between financial and non-financial data. This could include comparing current year financial information with prior years or industry benchmarks to identify any unusual fluctuations or trends.
In conclusion, auditors perform a range of procedures to assess the accuracy and completeness of financial statements. By conducting these procedures, auditors can provide assurance that the financial statements are reliable and can be used by stakeholders to make informed decisions.
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121. Coaching as a training technique is seldom if ever done by the immediate manager or supervisor, but rather by the human resource department. True False
False. Coaching as a training technique can be conducted by the immediate manager or supervisor, as well as by the human resource department or external coaches. It is important for the development of employees and helps in enhancing their skills and performance.
Coaching depends on the organization's structure, size, and specific goals. In fact, coaching is often viewed as a critical leadership skill that managers and supervisors should possess to help their team members improve their skills, achieve their goals, and succeed in their roles. However, some organizations do have a dedicated HR department that provides coaching services to employees.
HR coaches may work with employees on a variety of topics, such as career development, conflict resolution, or performance improvement. HR coaches may also work with managers and supervisors to develop coaching skills and provide guidance on effective coaching practices. In summary, coaching can be done by both immediate managers or supervisors and the human resource department, and the decision on who provides coaching support often depends on the organization's specific needs and structure.
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104. Training objectives are necessary to give both the trainer and the trainee goals that can be used to evaluate program success. True False
Training objectives are necessary to give both the trainer and the trainee goals that can be used to evaluate program success is True.
Training objectives provide a clear understanding of what the training program intends to accomplish and what trainees are expected to achieve. These objectives serve as goals for both the trainer and trainees, and can be used to evaluate the success of the program.
Training objectives are necessary to give both the trainer and the trainee goals that can be used to evaluate program success. These objectives provide clear expectations and outcomes for the training process, allowing for an accurate assessment of the program's effectiveness.
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what two factors that played a prominent role in providing the foundation for the development of exercise science?
The two factors that played a prominent role in providing the foundation for the development of exercise science are physiology and physical education. Physiology, the study of how the body functions, allowed researchers to understand the physiological responses to exercise and the effects it has on the body.
Physical education, on the other hand, provided a practical application of exercise and allowed for the development of exercise programs and methods. These two fields combined created the basis for exercise science, which has now expanded to include areas such as biomechanics, nutrition, and psychology. The advancements in these fields have allowed for a better understanding of the benefits of exercise and how to optimize training programs for individuals to achieve their desired outcomes. Today, exercise science is a prominent and growing field, with a continued focus on understanding the science behind physical activity and improving human health and performance.The two prominent factors that played a crucial role in providing the foundation for the development of exercise science are the advancements in physiology research and the increasing awareness of the importance of physical fitness. These factors have significantly contributed to the growth and establishment of exercise science as a distinct field of study.
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Cloudy Plc. provides the following information: the overhead absorption rate per labor hour is £20 and the overhead absorption rate per machine hour is £15. One unit of the product A developed by Cloudy Plc. requires 8 hours of labor and 2.5 hours of machine. During the year, Cloudy Plc. absorbed £140,000 overheads but the actual fixed production overheads equal £100,000. Considering this information, which of the following statements is true? O a. None of the answers is true. O b. One hour of labour is less costly than one hour of machine in terms of overheads. O C. There is an over-absorption of overheads of £40,000 which creates an expense that decreases profit. O d. Product A should be sold for a price larger than £197.5.
The correct answer is option C. There is an over-absorption of overheads of £40,000 which creates an expense that decreases profit.
This is because the total overheads absorbed by Cloudy Plc. (£140,000) exceed the actual fixed production overheads (£100,000) by £40,000. This over-absorption creates an expense that decreases the profit of the company. Option B is not necessarily true as it depends on the specific costs of labor and machinery. Option D cannot be determined based on the given information.
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an acquisition premium is the amount by which the price offered for an existing business exceeds the
An acquisition premium is the amount by which the price offered for an existing business exceeds its current market value.
When a company decides to acquire another business, it typically offers a price that is higher than the current market value of the target company. This difference between the market value and the offer price is known as the acquisition premium.
The acquisition premium reflects the value that the acquiring company places on the target company, and it can be influenced by factors such as the strategic importance of the acquisition, the potential synergies between the two companies, and the level of competition for the target company.
The acquisition premium is often expressed as a percentage of the target company's market value. For example, if a company with a market value of $100 million is acquired for $150 million, the acquisition premium would be 50%.
The acquisition premium can have important implications for both the acquiring company and the target company, as it affects the allocation of resources, the valuation of assets, and the returns to shareholders.
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Complete question:
an acquisition premium is the amount by which the price offered for an existing business exceeds the______
you examine stock abnormal returns around earnings announcements. first, you focus on companies whose price dropped when they announced earnings. after collecting data for several companies and running statistical analyses, you obtain the following pattern in the average cumulative abnormal return for this sample of companies: is the above pattern consistent with the efficient market hypothesis relative to public information? explain your answer.
Based on the information provided, it seems that the pattern of average cumulative abnormal returns for companies whose stock price dropped after announcing earnings is not consistent with the efficient market hypothesis relative to public information
Understanding EMHThe efficient market hypothesis (EMH) states that stock prices always fully reflect all available information. In other words, there should be no patterns or abnormal returns in the stock market, as all public information is already incorporated into stock prices.
Based on the pattern observed in the average cumulative abnormal return for the sample of companies whose prices dropped upon announcing earnings, it is not consistent with the EMH.
If the market was efficient, the prices would have already factored in the expected earnings announcement, and there would be no discernible pattern in the returns.
However, the fact that there is a consistent drop in prices for this sample of companies implies that there is information that was not incorporated into the stock prices.
This could be due to investors underestimating the impact of the earnings announcement, or to the emergence of new information following the announcement.
In either case, the pattern observed suggests that the market is not completely efficient relative to public information.
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if two collectivities have different behaviors when they have the same dependent variable applied, elkins and simeon state that .
If two collectivities have different behaviors when they have the same dependent variable applied, Elkins and Simeon state that this could be due to the influence of contextual factors. These contextual factors include historical, cultural, and institutional factors that may vary between different collectivities.
Elkins and Simeon argue that these contextual factors are crucial to understanding and explaining differences in behavior between collectivities, and that they should be taken into account when conducting comparative studies.
Additionally, they emphasize the importance of recognizing that behavior is not solely determined by the independent variable, but also by these contextual factors. Therefore, comparative studies must consider the influence of these factors in order to accurately interpret differences in behavior between collectivities.
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garcia co. owns equipment that costs $77,800, with accumulated depreciation of $44,800. garcia sells the equipment for cash. record the journal entry for the sale of the equipment if garcia were to sell the equipment for the following amounts: a. $47,000 cash b. $33,000 cash c. $30,000 cash if an amount box does not require an entry, leave it blank. a. - select - - select - - select - - select - - select - - select - b. - select - - select - - select - - select - c. - select - - select - - select - - select - - select - - select -
In this case, there is no gain or loss on the sale since the cash received c). $30,000 is less than the carrying value of the equipment ($33,000).
Carrying valueFor the sale of equipment by Garcia Co. under different scenarios:
a. If the equipment is sold for $47,000 cash:
Cash is debited for $47,000.Accumulated Depreciation is credited for $44,800.Equipment is credited for $77,800.Gain on Sale of Equipment is credited for $24,000.b. If the equipment is sold for $33,000 cash:
Cash is debited for $33,000.Accumulated Depreciation is credited for $44,800.Equipment is credited for $77,800.Loss on Sale of Equipment is debited for $4,000.c. If the equipment is sold for $30,000 cash:
Cash is debited for $30,000.Accumulated Depreciation is credited for $44,800.Equipment is credited for $77,800.In scenario, there is no gain or loss recorded since the cash received c). $30,000 is lower than the carrying value of the equipment ($77,800 - $44,800 = $33,000).
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Which of the following statements is true?
a. Industry structure is fixed.
b. Foreseeing changes in the industry structure can lead to competitive advantage.
c. Technology is irrelevant to a five forces analysis.
d. Industry analysis is a tool for strategists, not for entrepreneurs.
e. Industry analysis is useful only within national boundaries.
Your answer: b. Foreseeing changes in the industry structure can lead to competitive advantage.
Competitive advantage refers to the unique set of strengths, resources, or capabilities that allow a business to outperform its competitors in the market. These advantages can be in the form of cost, differentiation, or niche market focus. A business with a competitive advantage can offer better products or services, higher quality, or more value to customers, which translates to increased market share, revenue, and profitability. Competitive advantages can come from a variety of sources, such as proprietary technology, intellectual property, economies of scale, superior distribution networks, strong brand reputation, or highly skilled employees. In today's highly competitive market, having a sustainable competitive advantage is crucial for businesses to achieve long-term success and growth.
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Carlton Company uses the percent of sales method to estimate its bad debt expense. Based on past experience, the company estimates 2 percent of credit sales to be uncollectible. At the end of the current year, the company's unadjusted trial balance shows Accounts Receivable of $245,000 and Credit Sales of $900,000 Prepare the necessary December 31 adjusting entry by selecting the account names from the drop-down menus and entering the dollar amounts in the debitor credit columns View transaction ist Journal entry worksheet Carlton Company uses the percent of sales method to estimate its bad debt expense.
The adjusting entry on December 31 includes debiting Bad Debt Expense for $18,000 and crediting Allowance for Doubtful Accounts for $18,000.
To prepare the necessary December 31 adjusting entry for Carlton Company using the percent of sales method to estimate its bad debt expense, follow these steps:
1. Calculate the estimated bad debt expense: Multiply the credit sales amount ($900,000) by the estimated uncollectible percentage (2%).
$900,000 x 0.02 = $18,000
2. Create the journal entry: Debit the Bad Debt Expense account and credit the Allowance for Doubtful Accounts account for the calculated amount ($18,000).
Journal entry worksheet: Date: December 31
Account Name: Bad Debt Expense (Debit) , Amount: $18,000Account Name: Allowance for Doubtful Accounts (Credit) , Amount: $18,000
In summary, Carlton Company estimates its bad debt expense to be $18,000 based on the percent of expense method.
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Who is the leader in terms of getting feedback from the Key Stakeholders in the Sprint Review?
The Scrum Master is responsible for facilitating the Sprint Review and ensuring that feedback is obtained from the key stakeholders.
However, the whole Scrum Team should be involved in gathering and analyzing feedback from stakeholders to identify areas for improvement and potential changes to the product backlogIn Scrum, the Product Owner is responsible for gathering feedback from key stakeholders during the Sprint Review. The Product Owner then incorporates this feedback into the Product Backlog and works with the Scrum Team to adjust priorities and plan for the next Sprint. The Product Owner is the person ultimately responsible for the success of the product and ensuring that the stakeholders' needs are being met..
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the work breakdown structure (wbs) is a framework that will be used as a basis for further planning activities including all the following except
a. developing the project schedule
b. developing the project cost estimate
c. identifying key stakeholders
d. identifying project risks
Identifying key stakeholders is not typically a direct part of developing a work breakdown structure (WBS). While stakeholders can be considered in developing the WBS, they are not a necessary component of the WBS itself.
However, identifying key stakeholders is an important part of project planning and management and should be considered separately from the WBS.
A WBS is a hierarchical breakdown of the project deliverables and work activities, and it is typically used as a basis for further planning activities such as developing the project schedule and cost estimate, as well as identifying project risks.
The WBS provides a clear and structured view of the project scope, and it helps to identify all the tasks that need to be completed in order to achieve the project goals.
This makes it a useful tool for developing the project schedule and cost estimate, as well as for identifying potential risks that may arise during the project.
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Altira Corporation provides the following information related to its merchandise inventory during the month of August 2021: Aug.1 Inventory on hand—2,200 units; cost $6.30 each. 8 Purchased 11,000 units for $5.70 each. 14 Sold 8,800 units for $12.20 each. 18 Purchased 6,600 units for $5.20 each. 25 Sold 7,800 units for $11.20 each. 28 Purchased 4,200 units for $5.80 each. 31 Inventory on hand—7,400 units. Exercise 8-14 (Algo) Part 1 Required: 1. Using calculations based on a perpetual inventory system, determine the inventory balance Altira would report in its August 31, 2021, balance sheet and the cost of goods sold it would report in its August 2021 income statement using the FIFO method.
Using the FIFO method, the cost of goods sold and ending inventory can be calculated as given below.
Cost of goods sold:
First, use the 2,200 units on hand from August 1 and the 11,000 units purchased on August 8 to satisfy the 8,800 units sold on August 14, leaving 4,400 units from the August 8 purchase still in inventory.
Next, use 4,400 units from the August 8 purchase and 2,400 units from the August 18 purchase to satisfy the 7,800 units sold on August 25, leaving 4,200 units from the August 18 purchase and 4,200 units from the August 28 purchase in inventory.
Finally, the cost of goods sold is calculated as follows:
(2,200 x $6.30) + (6,600 x $5.70) + (2,400 x $5.20) + (7,800 x $5.20) = $102,780
Ending inventory:
The total cost of the 4,200 units from the August 18 purchase and 4,200 units from the August 28 purchase is:
(4,200 x $5.20) + (4,200 x $5.80) = $49,560
Therefore, the ending inventory balance Altira would report in its August 31, 2021, balance sheet using the FIFO method is $49,560 for 7,400 units on hand.
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Glascro Company manufactures skis. The management accountant wants to calculate the fixed and variable costs associated with the leasing of machinery. Data for the past four months were collected as follows: Month Lease cost Machine hours April $15,000 800 May 10,000 600 June 12,000 770July 16,000 1,000 What would be the total lease cost of Glascro Company at a level of 500 machine hours? O a. $20,000 Ob. $17,450 c. $16,000 d. $8,500
The correct answer to the question is d. $8,500. To calculate the total lease cost for Glascro Company at a level of 500 machine-hours, we will first determine the fixed and variable costs associated with the leasing of machinery.
1. Organize the data:
- April: Lease cost $15,000, Machine hours 800
- May: Lease cost $10,000, Machine hours 600
- June: Lease cost $12,000, Machine hours 770
- July: Lease cost $16,000, Machine hours 1,000
2. Calculate the variable cost per machine hour:
- Find the difference in cost and machine hours between months (e.g., April and May: ($15,000 - $10,000) / (800 - 600))
- Repeat for all month pairs, and find the average variable cost per machine hour.
3. Calculate the fixed cost:
- Using the variable cost per machine hour, determine the fixed cost in each month (e.g., April: $15,000 - (800 * variable cost per machine hour))
- Find the average fixed cost across all months.
4. Calculate the total lease cost for 500 machine hours:
- Multiply the variable cost per machine hour by 500 and add the fixed cost.
Using the given data and following these steps, the total lease cost of Glascro Company at a level of 500 machine hours is found to be $8,500. Therefore, the correct answer is d. $8,500.
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"
"When a specific point in time, or level of production, is chosen and costs are developed for the various logistics cost centers, it is called
A. least cost analysis.
B. short run analysis.
C. cost center analysis.
D. link node analysis.
C. Cost center analysis
Cost center analysis is a process that involves breaking down the various costs associated with logistics activities into individual cost centers. This helps companies identify where their costs are coming from and develop strategies to reduce or optimize those costs.
To carry out cost center analysis, a specific point in time or level of production is chosen, and the costs associated with various logistics cost centers such as transportation, warehousing, and inventory management are developed. By analyzing these costs, companies can identify areas where they can make improvements, such as reducing transportation costs by optimizing routes or improving inventory management to reduce holding costs.
In short, cost center analysis is an essential tool for logistics managers to identify the sources of their costs and optimize their logistics operations to improve efficiency and reduce costs.
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Solare Company acquired mineral rights for $252,000,000. The diamond deposit is estimated at 21,000,000 tons. During the current year, 3,450,000 tons were mined and sold. a. Determine the depletion rate. per ton b. Determine the amount of depletion expense for the current year, C. Journalize the adjusting entry to recognize the depletion expense. If an amount box does not require an entry, leave it blank, Dec. 31
The depletion rate per ton is $12; the depletion expense for the current year is $41,400,000; and, the adjusting entry can be journalized by including details of depletion expense (debit) and accumulated depletion (credit).
a. To determine the depletion rate per ton, you need to divide the total cost of the mineral rights by the estimated total tons of diamond deposit.
Depletion rate per ton = Total cost of mineral rights / Estimated total tons of diamond deposit
Depletion rate per ton = $252,000,000 / 21,000,000 tons
Depletion rate per ton = $12
b. To determine the amount of depletion expense for the current year, multiply the depletion rate per ton by the number of tons mined and sold during the current year.
Depletion expense for the current year = Depletion rate per ton * Tons mined and sold during the current year
Depletion expense for the current year = $12 * 3,450,000 tons
Depletion expense for the current year = $41,400,000
c. To journalize the adjusting entry to recognize the depletion expense on December 31, you need to debit the Depletion Expense account and credit the Accumulated Depletion account.
December 31
Depletion Expense (Debit) $41,400,000
Accumulated Depletion (Credit) $41,400,000
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MyHair, a maker of home hair color, has always offered cheaper versions of the leading brands. Now the company is investing heavily in the development of a product that will enable women to choose their own mixtures of color, conditioner, and shine agents, and allow the company to compete with the market leader’s customizable product. Based on this information, which of the following correctly describes MyHair’s market position?
Group of answer choices
Its current market position is unsustainable.
It is currently a follower, but is demonstrating the intention to become a challenger.
It is currently a challenger, but is demonstrating the intention to become a follower.
It is currently a nicher, but is demonstrating the intention to become a challenger.
MyHair's market position can be described as: It is currently a follower, but is demonstrating the intention to become a challenger.
Demonstrating refers to the act of showing or presenting something as evidence or proof. It can involve using visual aids, performing a task, or providing an explanation to help the audience understand the subject matter. Demonstrations are commonly used in educational settings, business presentations, and scientific experiments. For example, a science teacher might demonstrate the process of photosynthesis by using a model or performing an experiment in front of the class. A salesperson might demonstrate the features and benefits of a product to a potential customer. In general, demonstrating is an effective way to convey information, build credibility, and persuade others to adopt a particular point of view or take action.
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Saskatewan Can Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller. Direct Labor: Direct Material:Quantity, 0. 17 hour Quantity, 8 kilogramsRate, $8. 50 per hour Price, $0. 44 per kilogramActual material purchases amounted to 235,200 kilograms at $0. 500 per kilogram. Actual costs incurred in the production of 24,000 units were as follows:Direct labor: $42,960 for 4,800 hoursDirect material: $101,400 for 202,800 kilogramsRequired:Use the variance formulas to compute the direct-material price and quantity variances, the direct-material purchase price variance, and the direct-labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i. E. , zero variance). )
The direct-material price variance is unfavorable ($14,976), the direct-material quantity variance is unfavorable ($920,160), the direct-material purchase price variance is unfavorable ($14,976), the direct-labor rate variance is unfavorable ($2,160), and the direct-labor efficiency variance is favorable ($816).
To calculate the variances, we first need to calculate the standard costs for direct material and direct labor:
Standard cost for direct material = 8 kg x $0.44/kg = $3.52
Standard cost for direct labor = 0.17 hour x $8.50/hour = $1.445
a) Direct-material price variance:
Actual quantity purchased = 235,200 kg
Actual price = $0.500/kg
SP = $0.44/kg (standard price)
AQ = 235,200 kg (actual quantity)
AP = $0.500/kg (actual price)
Price Variance = (SP - AP) x AQ
Price Variance = ($0.44 - $0.50) x 235,200
Price Variance = -$14,976 (Unfavorable)
b) Direct-material quantity variance:
Actual quantity used = 202,800 kg
The standard quantity allowed = 24,000 units x 12 dozen cans per unit x 8 kg per dozen cans = 2,304,000 kg
SQ = 2,304,000 kg (standard quantity)
AQ = 202,800 kg (actual quantity)
SP = $0.44/kg (standard price)
Quantity Variance = (SQ - AQ) x SP
Quantity Variance = (2,304,000 - 202,800) x $0.44
Quantity Variance = $920,160 (Unfavorable)
c) Direct-material purchase price variance:
SP = $0.44/kg (standard price)
AQ = 235,200 kg (actual quantity)
AP = $0.500/kg (actual price)
Purchase Price Variance = (AP - SP) x AQ
Purchase Price Variance = ($0.50 - $0.44) x 235,200
Purchase Price Variance = $14,976 (Unfavorable)
d) Direct-labor rate variance:
Actual hours worked = 4,800 hours
Actual rate = $42,960/4,800 hours = $8.95/hour
SR = $8.50/hour (standard rate)
AH = 4,800 hours (actual hours)
AR = $8.95/hour (actual rate)
Rate Variance = (SR - AR) x AH
Rate Variance = ($8.50 - $8.95) x 4,800
Rate Variance = -$2,160 (Unfavorable)
e) Direct-labor efficiency variance:
Standard hours allowed = 24,000 units x 12 dozen cans per unit x 0.17 hour per dozen can = 4896 hours
AH = 4,800 hours (actual hours)
SH = 4,896 hours (standard hours)
SR = $8.50/hour (standard rate)
Efficiency Variance = (SH - AH) x SR
Efficiency Variance = (4,896 - 4,800) x $8.50
Efficiency Variance = $816 (Favorable)
Therefore, the direct-material price variance is unfavorable ($14,976), the direct-material quantity variance is unfavorable ($920,160), the direct-material purchase price variance is unfavorable ($14,976), the direct-labor rate variance is unfavorable ($2,160), and the direct-labor efficiency variance is favorable ($816).
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you manage a department of five employees. you have identified that joe has high need for achievement, mary has high need for power, and tim has high need for affiliation. sarah scored high on the need for power and low on the need for affiliation. doug scores low on both need for power and need for affiliation. which of these five employees is most likely to be suitable for a new assignment that involves a high degree of personal responsibility and feedback? group of answer choices joe
Joe is the most suitable employee for a new assignment that involves a high degree of personal responsibility and feedback.
This is because Joe has a high need for achievement, which indicates that he is motivated by challenging tasks and strives to excel in his work. Such an assignment would give him the opportunity to take ownership of his work and receive feedback on his performance, which would satisfy his need for achievement.
Mary, on the other hand, has a high need for power, indicating that she is more interested in influencing others and controlling resources than taking on personal responsibility.
Tim's high need for affiliation suggests that he values social relationships and group cohesion more than individual recognition.
Sarah's high need for power and low need for affiliation may lead to conflict with others, while Doug's low scores on both factors suggest that he may not be as motivated by personal responsibility and feedback.
Therefore, Joe is the best fit for this new assignment.
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1. Name an automobile model that is positioned to satisfy customers' need for high quality
and status. Then name an automobile model that is positioned to satisfy a need for
inexpensive transportation. Describe the type of consumer who would buy each of the
brands you name. Explain how the automakers of the models you have chosen use
product features, branding, and positioning to make their products "stand out" from
others and differentiate them in the marketplace.
Answer:
1. An automobile model that is positioned to satisfy customers' need for high quality and status is the Mercedes-Benz S-Class.
2. An automobile model that is positioned to satisfy a need for inexpensive transportation is the Nissan Versa.
3. The consumer who would buy this brand is typically someone who is budget-conscious, looking for a reliable mode of transportation and prioritizes fuel efficiency.
4. Mercedes-Benz emphasizes the luxury and high-performance aspects of its vehicles, using sleek and stylish design, advanced technology features, and premium materials in its marketing campaigns. They position themselves as a symbol of status and luxury, appealing to those who want the best in terms of quality and performance.
Nissan, on the other hand, emphasizes the affordability and practicality of their vehicles, positioning themselves as a practical choice for those who are budget-conscious and value fuel efficiency. They use marketing campaigns that focus on the practical features of their vehicles, such as their low cost of ownership and fuel efficiency, as well as emphasizing their reliability and safety features.
Explanation:
Mercedes-Benz and Nissan use different product features, branding, and positioning strategies to appeal to different segments of the market. Mercedes-Benz appeals to those who value luxury and status, while Nissan appeals to those who value affordability and practicality. By using different strategies to differentiate themselves in the marketplace, they are able to capture the attention of different consumer segments and stand out in a crowded automotive market.
Exercise 8-6A (Algo)
Using a flexible budget to accommodate market uncertainty LO 8-4 According to its original plan, Thornton Consulting Services Company plans to charge its customers for service at $130 per hour in Year 2. The company president expects consulting services provided to customers to reach 49,000 hours at that rate. The marketing manager, however, argues that actual results may range from 45,000 hours to 53,000 hours because of market uncertainty. Thornton's standard variable cost is $40 per hour, and its standard fixed cost is $1,460,000.
Required Develop flexible budgets based on the assumptions of service levels at 45,000 hours, 49,000 hours, and 53,000 hours.
Flexible budgets based on the assumptions of service levels at 45,000 hours, 49,000 hours, and 53,000 hours are as follows-
Net income at 45,000 hours = $ 2,590,000
Net income at 49,000 hours = $ 2,950,000
Net income at 53,000 hours = $3,310,000
The flexible can be prepared as follows:
Thornton Consulting Services Company
Flexible Budgets for/of Year 2
45,000 49,000 53,000
Hours Hours Hours
Details $ $ $
Service income ($130 * Hours) 5,850,000 6,370,000 6,890,000
Variable cost ($40 * Hours) (1,800,000) (1,960,000) (2,120,000)
Contribution margin 4,050,000 4,410,000 4,770,000
Fixed cost (1,460,000) (1,460,000) (1,460,000)
Net income 2,590,000 2,950,000 3,310,000
Revenue is deducted from the cost of products sold, selling, general and administrative, operating, depreciation, interest, taxes, and other expenses resulting in net income (NI), also known as net income. Investors can use this metric to determine how well a company's revenue exceeds its costs. This number measures/calculates the profitability of the company and can be found in the income statement.
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