Answer:
I don't have the ability to search the internet to find specific sellers, but I can suggest some ways to find sellers who are merchants and deal in goods.
One way to find such sellers is to use online marketplaces like Amazon, eBay, or Etsy, where most of the sellers are merchants who deal in goods. These marketplaces have filters that allow you to narrow down your search results to specific categories of goods, making it easier to find what you are looking for.
Another way to find merchants who deal in goods is to use business directories like Yellow Pages or Yelp. These directories list businesses by category, making it easy to find merchants who specialize in selling goods.
As for the warranties of merchantability and fitness for a particular purpose, the law requires that goods sold by merchants must be fit for their ordinary purpose, be of average quality and conform to the promises made by the merchant or the manufacturer. The warranty of merchantability only requires the goods to be in conformity with a standard, regular item of its class. This means that the goods sold must be similar in quality and performance to other goods of the same type that are commonly sold in the market.
The warranty of fitness for a particular purpose, on the other hand, applies when the buyer relies on the seller's skill and judgment to select or furnish suitable goods for a particular purpose. For example, if a buyer tells the seller that they need a truck for hauling gravel over short distances, dozens of times a day, and the seller recommends a specific type of truck, the seller is warranting that the truck is fit for that particular purpose. If the truck fails to perform as promised, the buyer may be entitled to a remedy, such as a refund or a replacement.
Explanation:
Answer: Answer and explanation is included.
To find sellers who are "merchants" and who deal in "goods" only, one can search for businesses that sell physical products or goods rather than services. This can include online marketplaces like Amazon or eBay, as well as retail stores and wholesalers. The warranty of merchantability applies to merchants who are in the business of selling goods and implies that the item sold is fit for its ordinary purpose and conforms to the standard of the industry. This means that the product should be usable for the purpose it was intended for and should not be defective. The warranty of fitness for a particular purpose, on the other hand, applies when the seller knows or should know the specific purpose for which the buyer is purchasing the item and guarantees that the item is suitable for that purpose. This warranty only applies when the buyer relies on the seller's expertise or knowledge of the product. Therefore, it is important for buyers to communicate their specific needs and uses for the product to the seller to ensure that the item purchased is suitable for their intended purpose.
On January 2, year 1 Argy company's granted 12000 stock options to a select group of senior emplyees. The requisite service period is three years, with one third of the options vesting at the end of each calendar year (graded vesting). An option pricing model was used to calculate a fair value of $5 for each option on the grant date. The company assumes all 12000 options will vest.
Required: Determine the amopunt to be recognized as compensation expense in year 1, 2, 3 under IFRS AND US GAAP prepare journal entries.
Here's the information and journal entries for Argy Company's stock options under IFRS and US GAAP:
Under both IFRS and US GAAP, the total fair value of the stock options is calculated as follows:
Total fair value = Number of options * Fair value per option
Total fair value = 12,000 * $5 = $60,000
Since the options have a graded vesting schedule, the compensation expense is recognized proportionately over the 3-year requisite service period.
Year 1:
- 4,000 options vest (1/3 of 12,000)
- Compensation expense: $20,000 (1/3 of $60,000)
Journal Entry:
Compensation Expense $20,000
Equity - Stock Options $20,000
Year 2:
- 4,000 options vest (1/3 of 12,000)
- Compensation expense: $20,000 (1/3 of $60,000)
Journal Entry:
Compensation Expense $20,000
Equity - Stock Options $20,000
Year 3:
- 4,000 options vest (1/3 of 12,000)
- Compensation expense: $20,000 (1/3 of $60,000)
Journal Entry:
Compensation Expense $20,000
Equity - Stock Options $20,000
These journal entries and calculations apply to both IFRS and US GAAP, as both frameworks have similar principles for recognizing stock option compensation expense in the case of graded vesting.
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Under both IFRS and US GAAP, the compensation expense related to the stock options should be recognized over the service period of three years, with one third of the options vesting at the end of each calendar year.
Therefore, the amount to be recognized as compensation expense each year would be:
Year 1: 4,000 options x $5 fair value = $20,000
Year 2: 4,000 options x $5 fair value = $20,000
Year 3: 4,000 options x $5 fair value = $20,000
To record the grant of the stock options and the compensation expense each year, the following journal entries would be made:
On January 2, year 1:
Dr. Stock Options Expense $60,000
Cr. Stock Options Liability $60,000 (to record the grant of the 12,000 stock options)
At the end of year 1:
Dr. Stock Options Expense $20,000
Cr. Stock Options Liability $20,000 (to recognize the compensation expense for the year)
At the end of year 2:
Dr. Stock Options Expense $20,000
Cr. Stock Options Liability $20,000 (to recognize the compensation expense for the year)
At the end of year 3:
Dr. Stock Options Expense $20,000
Cr. Stock Options Liability $20,000 (to recognize the compensation expense for the year)
Note: The Stock Options Liability account is used to track the amount of compensation expense to be recognized in future periods.
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which of the following are ways to increase the capacity of a bottleneck? multiple select question. selling some of the machines at the bottleneck reducing defective units shifting workers to the process that is the bottleneck not spending any overtime hours on the bottleneck
The following are ways to increase the capacity of a bottleneck selling some of the machines at the bottleneck and shifting workers to the process that is the bottleneck. The correct options are A and C.
Congestion can be eased and overall capacity can be increased by lowering the number of machines at the bottleneck. This can be achieved by locating extra equipment that is not required for the bottleneck operation and removing it. The workforce can be optimized to achieve optimal efficiency by reallocating personnel from non-bottleneck activities to the bottleneck process.
Thus, the ideal selections are options A and C.
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c. Discuss in detail the prevalent models of Loan Loss Provisioning and calculation of expected loss for an individual using appropriate example calculation
Loan loss provisioning models include incurred loss, expected loss, and discounted cash flow. Expected loss calculates credit loss over a loan's life.
Loan Loss Provisioning (LLP) is a process used by financial institutions to account for potential future loan losses. There are two prevalent models of LLP, namely the Incurred Loss Model and the Expected Loss Model. The Incurred Loss Model is a traditional method where banks and financial institutions recognize losses after they have been incurred. In this model, banks wait for a loan to become delinquent or default, and then they recognize the loss in their financial statements. This model is criticized for being reactive and not being able to predict future losses, as it does not account for potential future loan losses.
The Expected Loss Model, on the other hand, is a forward-looking model that accounts for potential future losses. This model is required by accounting standards such as IFRS 9 and CECL (Current Expected Credit Loss). The expected loss is calculated as the probability of default (PD) of the borrower, multiplied by the loss given default (LGD), and the exposure at default (EAD).
For example, suppose a bank has issued a loan of $100,000 to a borrower with a PD of 2%, an LGD of 50%, and an EAD of $80,000. The expected loss for this loan would be calculated as follows:
Expected Loss = PD x LGD x EAD
Expected Loss = 0.02 x 0.5 x $80,000
Expected Loss = $800
This means that the bank would provision $800 as a loan loss provision for this loan.
In conclusion, the Expected Loss Model is a forward-looking approach that is gaining popularity due to its ability to predict future loan losses. It allows banks to set aside reserves to cover potential losses, which helps them to better manage their risks and comply with accounting standards.
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genepa corporation manufactures home appliances and other electronic products. genepa is planning to introduce a new refrigerator model. the marketing manager at genepa has developed a marketing plan for this new product and wants to communicate this plan to all the employees in the marketing department. which of the following is most likely to be the best form of communication for communicating this plan?
The best form of communication for the marketing manager to communicate the marketing plan for the new refrigerator model to all the employees in the marketing department is likely to be a meeting or presentation.
This is because a meeting or presentation allows for real-time interaction and discussion, which can help ensure that all employees understand the marketing plan, have the opportunity to ask questions, and can clarify any confusion.
Additionally, a meeting or presentation can help create a sense of unity and shared purpose among the marketing department employees, which can be particularly important for a new product launch.
Other forms of communication such as emails, memos, or reports may not be as effective as they do not allow for real-time interaction and feedback.
This can make it difficult to ensure that everyone understands the marketing plan and may not provide the opportunity for questions and clarifications.
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What does respecting people’s privacy mean?
A call centre recovers overheads on the basis of number of calls made. Budgeted overhead cost for the latest period is GHȻ112,530, whiles actual overhead expenditure amounts to GHȻ 107,415. During the period 68,200 calls are actually made, and overhead cost is under recovered by GHȻ5,115.
Required to calculate the overhead absorption rate per call made.
The overhead absorption rate per call made is GHȻ1.573. To determine the overhead absorption rate per call made, we need to divide the total overhead cost by the total number of calls made. This was computed by dividing the total overhead cost of GHȻ107,415 by the total number of calls made which is 68,200
To calculate the overhead absorption rate per call made, we need to use the formula:
Overhead absorption rate = Total overhead cost / Total number of calls made
From the information given in the question, we know that the budgeted overhead cost for the latest period is GHȻ112,530 and the actual overhead expenditure is GHȻ107,415. This means that the total overhead cost is:
Total overhead cost = GHȻ107,415
We also know that during the period, 68,200 calls were made. So the total number of calls made is:
Total number of calls made = 68,200
Now we can calculate the overhead absorption rate per call made as follows:
Overhead absorption rate per call made = Total overhead cost / Total number of calls made
Overhead absorption rate per call made = GHȻ107,415 / 68,200
Overhead absorption rate per call made = GHȻ1.573
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Teams can fail because of tasks team members do (or fail to do), as well as tasks that managers do (or fail to do). Which of the following are leading causes of team failure linked primarily to what TEAMS do or don’t do effectively?
a) Communicating directly between each other instead of up the chain-of command.
b) Seeking feedback from their leaders when they are struggling to resolve conflicts.
c) Failure to agree on a common goal.
Teams can fail because of tasks team members do (or fail to do), as well as tasks that managers do (or fail to do). The leading causes of team failure linked primarily to what TEAMS do or don't do effectively include:
a) Communicating directly between each other instead of up the chain-of-command: This can lead to a lack of clarity and confusion among team members, as important information may not reach the appropriate decision-makers. Effective communication is vital for a team's success, and following the chain-of-command ensures that everyone is informed and aligned.
b) Seeking feedback from their leaders when they are struggling to resolve conflicts: While it is important for teams to seek guidance from leaders, relying too heavily on them to resolve conflicts can hinder the team's ability to work together effectively. Teams should develop problem-solving and conflict resolution skills to address issues among themselves and only involve leaders when absolutely necessary.
c) Failure to agree on a common goal: A shared goal is crucial for a team to succeed. Without a common goal, team members may prioritize individual objectives over team objectives, leading to a lack of focus and direction. Teams should clearly define and agree on their goals to ensure that everyone is working towards the same outcome.
In summary, effective communication, conflict resolution skills, and a shared goal are essential for a team's success. Teams should strive to improve these aspects to avoid failure and achieve their objectives.
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after developing a new running shoe, geoff and carli were fortunate to get the attention of a large online retailer. the retailer was willing to fund the production of the running shoes abroad, as long as the designers agreed to sell their shoes through its outlets. the retailer was asking geoff and carli to agree togroup of answer choicesmultilevel distribution.selective distribution.intensive distribution.exclusive distribution.
In this scenario, the type of distribution strategy being proposed is "exclusive distribution."
What's meant by exclusive strategy in this case?This means that the retailer will be the only authorized seller of Geoff and Carli's running shoes, allowing them to maintain control over the brand's image and presentation, while also ensuring the products are available through a well-known and trusted platform.
This can be beneficial for both the retailer and the designers, as it can lead to a strong partnership and increased sales for the product.
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Periodically, the general ledger department receives all of the following except
a. total increases to accounts receivable
b. total of all sales backorders
c. total of all sales
d. total decreases in inventory
The correct answer is b. total of all sales backorders. The general ledger department typically receives information related to the total increases to accounts receivable, total of all sales, and total decreases in inventory.
The general ledger department periodically receives all of the following except: b. total of all sales backorders. The general ledger department typically receives information related to total increases to accounts receivable (a), total of all sales (c), and total decreases in inventory (d). However, it does not typically receive information on the total of all sales backorders, as backorders are an operational issue that is managed by other departments, such as sales and inventory management. Backorders are typically managed by the sales or inventory departments, and their status may be communicated to the general ledger department as needed for accounting purposes.
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Var FOH Rate= 7 Per Hour Fixed Rate=8 Per Hr Stand HRS=10 Actual TOT FOH=157 1.TOT STND FOH Rate 2.Applied FOH 3.TOTAL FOH VARIANCE
When the rate will be 7 per hour and fixed rate 8 per hour in that condition total rate variance will be $7 which is unfavorable .
Var FOH rate 7
Add: Fixed rate 8
Total Standard FOH rate $ 15
2.) Standard Hours 10
x Total Standard FOH rate 15
Applied FOH $ 150
3.) Actual total FOH 157
Less: Applied FOH 150
Total FOH Variance $ 7 Unfavorable
The difference between the expected price and the actual price, multiplied by the quantity purchased, is called a rate variance. The idea is used to find situations where a business is paying too much for goods, services, or labor. A standard expense change is the distinction between a standard expense and a genuine expense.
A company's costs are monitored using this variance, and management takes action when a significant negative variance is incurred. Measures of rate variation determine how much of a currency's variation is caused by differences in Cost Per Head.
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Complete question as follows :
Var FOH Rate= 7 Per Hour Fixed Rate=8 Per Hr Stand HRS=10 Actual TOT FOH=157 1.TOT STND FOH Rate 2.Applied FOH 3.TOTAL FOH VARIANCE
Var FOH Rate= 7 Per Hour
Fixed Rate=8 Per Hr
Stand HRS=10
Actual TOT FOH=157
1.TOT STND FOH Rate
2.Applied FOH
3.TOTAL FOH VARIANCE
Question 2 Answer saved As per the Straight Line method, depreciation is calculated as a percentage of. Total Depreciation Marked out of 1.00 Flag question Cost Provision for Depreciation Total Depreciation Written Down Value
Previous question
The straight-line method of depreciation is a simple and widely used approach for allocating the cost of an asset over its useful life, and it provides a systematic way to account for the decline in an asset's value over time.
The straight-line method of depreciation is a common approach used in accounting to allocate the cost of an asset over its useful life. It is calculated by subtracting the salvage value (if any) from the asset's cost and then dividing the resulting amount by the asset's estimated useful life. The result is the annual depreciation expense that can be recognized in the financial statements.
In this method, the percentage of depreciation is calculated as a fraction of the asset's cost. For example, if an asset has a cost of $10,000 and an estimated useful life of 5 years with no salvage value, then the annual depreciation expense would be $2,000 ($10,000/5 years). This represents a depreciation rate of 20% of the asset's cost per year.
The total depreciation is the sum of all the annual depreciation expenses recognized over the asset's useful life. This amount can be used to calculate the written-down value of the asset, which is the book value of the asset at a given point in time. The written-down value is the original cost of the asset minus the accumulated depreciation recognized to date.
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Suppose that the model
satisfies the first four Gauss-Markov assumptions, where pctstck is the percentage of a worker’s pension invested in the stock market, funds is the number of mutual funds that the worker can choose from, and risktol is some measure of risk tolerance (larger risktol means the person has a higher tolerance for risk). If funds and risktol are positively correlated, what is the inconsistency in 1 the slope coefficient in the simple regression of pctstck on funds?
The inconsistency in the slope coefficient refers to the simple regression of pctstck on funds is considered to be biased and inconsistent if funds and risktol are positively concerned and if the fifth Gauss-Markov assumption is disintegrated .
The fifth Gauss-Markov circumstances mandates that the independent variables be unconcerned with the error term u. If money and risktol have a positive coordination, it prevents them from being independent.
The Gauss-Markov assumptions are a form of conditions that must be aquired for Ordinary Least Squares (OLS) regression to be BLUE (Best Linear Unbiased Estimator). The fifth assumption is considered homoscedasticity, which refers that the variance of the error term must be constant no matter what the value of regressors are.
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Microsoft's Windows operating system continues to dominate the market, even though it has been around for over 20 years. Windows will likely remain in the maturity stage of the product life cyclea. until a superior product comes along to replace it. b. as long as the company doesn't change itc. indefnitelyd. unless Microsoft repositions Windows as an introductory stage producte. until it rules the world
a. until a superior product comes along to replace it.
While Windows has been around for over 20 years and is in the maturity stage of the product life cycle, it will likely remain dominant until a superior product emerges that can replace it in the market.
The maturity stage of the product life cycle is characterized by slow growth, intense competition, and a large number of competitors. Windows has been in this stage for a long time, and it is likely to stay there until a superior product comes along that can replace it.
However, given Windows' dominance in the market and its established user base, it may take a long time for a new product to emerge that can truly displace it. Therefore, it is likely that Windows will remain in the maturity stage for the foreseeable future.
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Exhibit 22-13
Quantity of Output
(Q)
Total Fixed Cost (TFC)
Average Fixed Cost (AFC)
Total Variable Cost
(TVC)
Average Variable Cost
(AVC)
Total Cost
(TC)
Average Total Cost
(ATC)
Marginal Cost
(MC)
0
$200
$0
$200
1
$200
(A)
30
(H)
230
(M)
(S)
2
$200
(B)
50
(I)
250
(N)
(T)
3
$200
(C)
(F)
$26. 67
(K)
(P)
(U)
4
$200
(D)
130
(J)
330
(Q)
(V)
5
$200
(E)
(G)
$40
(L)
(R)
(W)
Refer to Exhibit 22-13. What dollar amounts go in blanks (E) and (F), respectively?
Refer to Exhibit 22-13. What dollar amounts go in blanks (C) and (D), respectively?
Refer to Exhibit 22-13. What dollar amounts go in blanks (T) and (U), respectively?
$82.50 is the value of F which is total cost. $93.33 is the value of E, when output is 3 units.
Output is 3 units ,
TFC= $200 ,
Total variable cost
= (Average variable cost) × Quantity
= (26.67) × 3
=$80.
At output =3 units,
Total cost = Total fixed cost + Total variable cost
= $(200+80)
=$280.
ATC= TC/3
= $280/3
=$93.33 .
This is the value of E.
Value of F
= TC/4
=$330/4
= $82.50.
This is the value of F.
Hence, option( D) is correct.
overall cost, in economics, is the overall expense a company incurs to produce a particular level of production.
The following succinct summary of this formula: Average unit fixed price plus average unit variable price, multiplied by the quantity of units. The total-cost formula is so represented as follows: (Fixed Cost + Variable Cost) / Units Produced is the formula for total cost.
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If you have limited work experience, ________ could be used to indicate leadership, teamwork, or other valuable attributes.
A) education
B) community service
C) travel abroad
D) length of time at one job
E) classes in your major
If you have limited work experience, community service could be used to indicate leadership, teamwork, or other valuable attributes. Volunteering in your community shows that you are committed to making a positive impact and have the ability to work collaboratively towards a common goal. It also demonstrates that you have initiative and are willing to take on responsibility outside of your typical routine.
Additionally, education and classes in your major can also showcase your potential for leadership and teamwork. These experiences can demonstrate your willingness to learn and apply knowledge to new situations, as well as your ability to work effectively with others in a classroom or project setting.
Travel abroad can also provide valuable experiences and skills that translate well to the workplace. It shows that you are adaptable, culturally aware, and open to new perspectives and experiences. It can also demonstrate independence and problem-solving skills, which are important attributes for leadership roles.
Length of time at one job may not necessarily indicate leadership or teamwork skills, as it can simply imply job stability. However, it can demonstrate your ability to commit to and follow through on tasks and responsibilities.
Overall, while limited work experience may seem like a disadvantage, there are many other experiences and skills that can be used to demonstrate valuable attributes to potential employers.
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How many days does to file with the county assessor for a property transfer?
The number of days to file with the county assessor for a property transfer varies depending on the state and county in which the property is located. Some states require the transfer to be filed within a few days of the sale, while others allow up to a month or more.
It's important to check with the specific county assessor's office to determine the deadline for filing. In general, it's recommended to file the transfer as soon as possible to ensure that the new owner's name is added to the property records and any applicable property taxes are properly assessed. Failure to file the transfer in a timely manner could result in penalties or fines. Additionally, it's important to make sure all necessary documentation is included with the transfer, such as the sales contract or deed. It's best to work with a qualified real estate professional or attorney to ensure that the transfer is completed correctly and on time.
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Effective Project Portfolio Management attempts to link the organization's projects________________________.
a. exclusively to the budget
b. to the human resource constraints
c. directly to the goals and strategy of the organization
d. directly to the corporate culture
Effective Project Portfolio Management attempts to link the organization's projects directly to the goals and strategy of the organization.
Project Portfolio Management (PPM) is the process of selecting, prioritizing, and managing an organization's projects to achieve its strategic goals.
Effective PPM requires a holistic approach that considers the organization's overall strategy, objectives, and available resources.
By linking the organization's projects directly to its goals and strategy, PPM ensures that the organization is investing its resources in projects that align with its overall mission and that have the potential to provide the greatest value.
PPM helps the organization prioritize projects and allocate resources to achieve the greatest impact.
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when starbucks management decided to phase out plastic straws in 2018, they were considering the impact of their actions as a company.
When Starbucks management decided to phase out plastic straws in 2018, they were considering the impact of their actions as a company on the environment and society as a whole.
Plastic pollution is a growing concern for many people, and Starbucks recognized that they needed to take responsibility for their contribution to the problem. By eliminating plastic straws from their stores, they reduced their environmental footprint, minimized waste, and took a step towards sustainability.
However, Starbucks also had to consider the practical implications of this decision, including the cost of transitioning to alternative materials, potential impact on customer satisfaction, and the feasibility of implementing the change across their global operations. They worked closely with their suppliers to develop innovative and sustainable solutions, such as using paper straws and developing new lids that don't require straws.
Overall, Starbucks' decision to phase out plastic straws was a responsible and forward-thinking move that reflects their commitment to corporate social responsibility and sustainability.
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"
"A number of product-related factors affect the cost and importance of logistics. Which is not one of these factors?
A. value
B. density
C. stock keeping units
D. risk of damage
Answer:
C. stock keeping units
Explanation:
Logistics efficiency is evaluated based on various logistics cost factors, such as transportation costs, inventory holding costs, packing costs, stevedoring costs, information costs and administration costs. Each cost factor is further classified as a private cost or a public cost, such as consignment.
when a positive change in demand occurs, the demand curve will shift . group of answer choices
a right b left c down
d up
A positive change in demand causes the demand curve to shift to the right. The correct answer is option a).
A positive change in demand refers to a situation where demand for a product or service increases due to factors such as a change in consumer preferences, an increase in income, or a decrease in the price of a complementary good. When a positive change in demand occurs, the demand curve will shift to the right. This means that at any given price level, the quantity demanded of the product or service will be higher than before the change in demand.
The shift in the demand curve represents a change in the entire demand schedule, as opposed to a change in quantity demanded caused by a change in price. In other words, the entire demand curve shifts outward, indicating an increase in demand at all price levels. This results in a new equilibrium point where both the price and quantity demanded are higher than before the change in demand.
The shift in the demand curve has important implications for producers, as they must adjust their production levels to meet the new level of demand. They may also need to adjust their pricing strategy in response to changes in demand, as higher demand may allow them to increase prices to maximize profits.
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A little ____â say, getting a product mentioned in a newspaper or on TV âcan often generate more customer interest than a costly ad.
promotional luck
publicity
sales promotion
word of mouth
A little publicity say, getting a product mentioned in a newspaper or on TV can often generate more customer interest than a costly ad.
Publicity refers to any non-paid media coverage of a product, service, or organization. This can include news articles, reviews, interviews, and other forms of media coverage.
Publicity is often seen as more credible and trustworthy than advertising, which is paid for by the company and can be perceived as biased.
Even a small amount of positive publicity can have a significant impact on customer interest and sales. This is because people are more likely to trust the opinions of independent journalists or reviewers than they are to trust advertisements.
As a result, companies often try to generate positive publicity for their products or services through targeted media outreach, influencer partnerships, and other forms of public relations.
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when customers ask banks to manage investments on their behalf, the money or property that is turned over for the bank to manage is said to be held in .
When customers ask banks to manage investments on their behalf, the money or property that is turned over for the bank to manage is said to be held in a "custodial account" or "managed account."
Typically, a parent or grandparent opens a custodial account on behalf of their minor kid or grandchild. Even though the account's minor beneficiary does not have control over it, when you deposit money into a custodial account, you are making a gift to that person. Custodial accounts have particular advantages and disadvantages. The flexibility of the account is the key benefit. Another advantage is that custodial accounts are more affordable than trusts.
The main drawback is that when a kid achieves the age of majority, custodians no longer have authority over the money. Legally, the beneficiary of a custodial account is the child. When kids reach legal age, they have complete control over it and are free to spend the money whatever they like, regardless of what their parents had in mind.
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Jones Company provided the following balances for the year ended December 31: $100,000 Selling expenses Purchases of raw material $250,000 Direct labor $200,000 Administrative expenses $20,000 Manufacturing overhead ? Inventory balances at the beginning and end of the year follow: Beginning of year End of year Raw materials $70,000 $30,000 ? Work in progress $150,000 ? Finished goods $200,000 The total manufacturing costs for the year were $770,000; the cost of goods available for sale totaled $700,000; the cost of goods sold totaled $300,000; and the net operating income was $80,000. Required: Prepare an income statement. The long version as done in class. It should show all the amounts that have a question mark.
Here is the income statement for Jones Company for the year ended December 31:
Calculate Manufacturing Overhead:
Total Manufacturing Costs = $770,000
Direct Labor = $200,000
Purchases of Raw Material = $250,000
Manufacturing Overhead = Total Manufacturing Costs - Direct Labor - Purchases of Raw Material
Manufacturing Overhead = $770,000 - $200,000 - $250,000 = $320,000
Calculate the Ending Work in Progress:
Cost of Goods Available for Sale = $700,000
Beginning Finished Goods = $200,000
Cost of Goods Sold = $300,000
Ending Finished Goods = Cost of Goods Available for Sale - (Beginning Finished Goods + Cost of Goods Sold)
Ending Finished Goods = $700,000 - ($200,000 + $300,000) = $200,000
Calculate the Ending Work in Progress:
Beginning Work in Progress = $150,000
Total Manufacturing Costs = $770,000
Cost of Goods Manufactured = Total Manufacturing Costs - Ending Work in Progress
Cost of Goods Manufactured = $770,000 - $150,000 = $620,000
Income Statement:
Sales Revenue
Less: Cost of Goods Sold ($300,000)
Gross Profit
Less: Operating Expenses
Selling Expenses ($100,000)
Administrative Expenses ($20,000)
Total Operating Expenses ($120,000)
Net Operating Income ($80,000)
The amounts with question marks are:
- Manufacturing Overhead: $320,000
- Ending Work in Progress: $150,000
- Ending Finished Goods: $200,000
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When the total amount the government spends equals tax revenues in any given year, which of the following
must remain constant?
the price level
the real interest cate
the money supply
real gross domestic product
the rational debt-
When the total amount the government spends equals tax revenues in any given year, it means that the government has a balanced budget. In such a scenario, the rational debt, which is the total amount of money owed by the government to its creditors, would remain constant as there is no deficit spending. However, it does not necessarily mean that the other variables such as the price level, real interest rate, money supply, and real gross domestic product would remain constant.
The price level, which refers to the average level of prices of goods and services in an economy, can be affected by various factors such as changes in demand and supply, inflation, and government policies. Therefore, it can fluctuate even if the government has a balanced budget.
The real interest rate, which is the nominal interest rate adjusted for inflation, can also be influenced by factors such as monetary policy, inflation, and economic growth. Therefore, it can change even if the government has a balanced budget.
The money supply, which refers to the total amount of money in circulation in an economy, can also change due to various factors such as monetary policy, changes in demand and supply, and government spending. Therefore, it can fluctuate even if the government has a balanced budget.
Real gross domestic product, which is the total value of goods and services produced in an economy, can also be affected by various factors such as changes in demand and supply, government policies, and technological advancements. Therefore, it can change even if the government has a balanced budget.
In summary, while a balanced budget may help to stabilize the rational debt, it does not guarantee that other economic variables such as the price level, real interest rate, money supply, and real gross domestic product would remain constant.
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Washington requires property management firms to execute written ______ with owners for whom they provide services.
Agency agreements
Employment contracts
Management agreements
Power of attorney
Washington requires property management firms to execute written management agreements with owners for whom they provide services.
Washington requires property management firms to execute written management agreements with owners for whom they provide services. This is a long answer, but it is important to note that these agreements outline the scope of services to be provided, the responsibilities of the property management firm, and the fees to be charged. By having a written agreement in place, both the property management firm and the owner are protected in case of any disputes or misunderstandings.
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Youhave just purchased a 51-day T-bill for $.9932. What is thediscount rate?Using the information in the prior question, what is theeffective investment yield?
In the purchase of a 51-day T-bill for $.9932, the discount rate is 2% and the effective investment yield is 6%.
The discount rate can be calculated by subtracting the purchase price from the face value of the T-bill, dividing that difference by the face value, then multiplying by the number of days in the holding period, and finally multiplying by 360 days (the standard number of days used for T-bills).
So, the discount rate, in this case, would be:
((1 - 0.9932)/1) x (51/360) x 360 = 0.02 or 2%
To calculate the effective investment yield, we need to take into account the fact that we paid a discounted price for the T-bill, which means our return will be higher than just the discount rate.
The formula for effective investment yield is:
(1 + discount rate)^(365/days held) - 1
In this case, the effective investment yield would be:
(1 + 0.02)^(365/51) - 1 = 0.06 or 6%
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You and your spouse signed a purchase agreement for a house in Mendota Heights at a purchase price of $475,000. The appraised value came in at $470,000. The seller isn’t willing to lower the price and you really like the home, so you decide to still purchase it for $475,000. If your Loan-to-value ratio is 70%, how much is your down payment?
If you purchase the house for $475,000 and your Loan-to-value ratio is 70%, your down payment is $146,000.
The Loan-to-value ratio is the proportion of the loan amount to the appraised value of the property. The down payment is the amount you pay upfront to secure the purchase of the property.
In this scenario, the purchase price of the house in Mendota Heights is $475,000, and the appraised value is $470,000. You decide to purchase it for $475,000, and your LTV ratio is 70%. Since the LTV ratio is based on the appraised value, we can use the following formula:
Loan amount = LTV ratio * Appraised value
Loan amount = 0.7 * $470,000
Loan amount = $329,000
Now, to calculate the down payment, we subtract the loan amount from the purchase price:
Down payment = Purchase price - Loan amount
Down payment = $475,000 - $329,000
Down payment = $146,000
So, based on the 70% LTV ratio, your down payment for the house in Mendota Heights would be $146,000.
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A partnership may allocate salary allowances to the partners who spend more time working for the business. true or false
The answer for the statement ''A partnership may allocate salary allowances to the partners who spend more time working for the business'' is True. A partnership is a business structure where two or more individuals share ownership and responsibility for the business.
The partners may agree to allocate salary allowances based on various factors, including the amount of time each partner spends working for the business. This allocation can be documented in the partnership agreement, which outlines the terms and conditions of the partnership.
The agreement may also outline other factors that could impact salary allowances, such as the partners' contributions to the business or their individual skills and experience. The allocation of salary allowances is an important aspect of a partnership as it ensures that each partner is fairly compensated for their time and effort.
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a decreasing marginal product tells us that marginal cost must be rising. false; a decreasing marginal product indicates that average total cost, not marginal cost, is rising. true; a decreasing marginal product implies that additional units of output require smaller and smaller increments of the variable input; thus, marginal cost increases. true; a decreasing marginal product implies that additional units of output require larger and larger increments of the variable input; thus, marginal cost increases. false; a decreasing marginal product indicates that marginal cost is also decreasing.
The statement is true because a decreasing marginal product implies that additional units of output require smaller and smaller increments of the variable input thus, marginal cost increases. Option B is correct.
A decreasing marginal product means that each additional unit of the variable input used results in a smaller increase in output. As a result, the marginal cost of production increases since more resources have to be used to produce the same level of output.
Therefore, the correct option is B. true; a decreasing marginal product implies that additional units of output require smaller and smaller increments of the variable input; thus, marginal cost increases.
a decreasing marginal product tells us that marginal cost must be rising.
A. false; a decreasing marginal product indicates that average total cost, not marginal cost, is rising.
B. true; a decreasing marginal product implies that additional units of output require smaller and smaller increments of the variable input; thus, marginal cost increases.
C. true; a decreasing marginal product implies that additional units of output require larger and larger increments of the variable input; thus, marginal cost increases.
D. false; a decreasing marginal product indicates that marginal cost is also decreasing.
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144. The fundamental learning unit within the modern "learning organization" is the individual rather than the team. True False
The fundamental learning unit within the modern "learning organization" is the individual rather than the team. True False False.
The fundamental learning unit within the modern "learning organization" is the team rather than the individual. In a learning organization, the emphasis is on collaborative learning and sharing of knowledge among team members.
The team is viewed as the primary unit for learning, and the organization as a whole is seen as a community of learners.
Individual learning is still important, but it is viewed as a means to enhance team learning rather than as the primary focus.
The goal is to create a culture of continuous learning and improvement, where knowledge is shared and leveraged to improve organizational performance.
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