a. Earning per share for 20Y3 is $9.50 per share and for 20Y2 is $9.45 per share. b. The change indicates a favorable trend.
a. Earnings per share for 20Y3 and 20Y2 are calculated using the formula:
Earnings per share = (Net Income - Preferred dividends)/ Average number of common shares outstanding
For 20Y3, it is given that net income = $775,000, preferred dividend = $ 35,000, and number of common shares = 80,000. Hence, plugging in the values into the formula:
Earnings per share = (Net Income - Preferred dividends)/ Average number of common shares outstanding
= $775,000 - $35,000 / 80,000 shares
= $9.50 per share
For 20Y2, it is given that net income = $966,000, preferred dividend = $ 35,000, and number of common shares = 95,000. Hence, plugging in the values into the formula:
Earnings per share = (Net Income - Preferred dividends)/ Average number of common shares outstanding
= $966,000 - $35,000 / 95,000 shares
= $9.45 per share
b. From 20Y2 to 20Y3, the earnings per share increased. An increase in earnings per share indicates a favorable trend.
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profit margins tend to peak during the growth stage of the product life cycle. this is due to . this being the stage with the most intense competition the fact that companies don't spend on advertising in this stage prices tend to be the lowest in this stage declining cost of making the product while prices can remain high the fact that sales volumes are starting to decline
Profit margins tend to peak during the growth stage of the product life cycle. This is due to the declining cost of making the product while prices can remain high.
The product life cycle (PLC) is a marketing concept that describes the stages a new product goes through in the market. The product life cycle is broken down into four phases, each of which represents a different stage of a product's life span.
These phases are the introduction phase, the growth stage, the maturity stage, and the decline stage. In the growth stage, product sales are rapidly increasing, and there is a significant increase in demand for the product.
This is due to increased customer awareness and the company's improved product marketing strategies. This leads to an increase in production and sales volumes, which result in declining costs of production due to the economies of scale.
Profit margins tend to peak during the growth stage of the product life cycle. This is due to the declining cost of making the product while prices can remain high. The company usually spends a lot on advertising to increase product demand during this stage, and competition is becoming more intense as other firms enter the market with similar products.
As competition intensifies, companies must concentrate on lowering costs to remain profitable in the market. As a result, declining cost of making the product while prices can remain high is a significant factor for profitability during this stage.
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A loan is offered with bi-weekly payments (26 payments per year)
and a 14 percent APR. What’s the loan’s effective annual rate
(EAR)?
The loan's effective annual rate (EAR) is 14.31%.
To calculate the loan's effective annual rate (EAR), we first need to calculate the periodic interest rate.
The loan has bi-weekly payments, which means there are 26 payments per year (52 weeks ÷ 2). The APR is 14%, which means the periodic interest rate (r) is:
r = APR / number of periods per year
r = 0.14 / 26
r = 0.005384615
Next, we can use the following formula to calculate the effective annual rate (EAR):
EAR = (1 + r)^n - 1
Where:
r = periodic interest rate
n = number of periods per year
Plugging in the values, we get:
EAR = (1 + 0.005384615)^26 - 1
EAR = 0.1431 or 14.31%
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For the current year, Boardwalk Games has the following inventory transactions related to its traditional board games. Boardwalk Games uses a periodic inventory system.
Date Transactions Units Unit Cost Total Cost
January 1 Beginning inventory 108 $21 $2,268
March 12 Purchase 84 16 1,344
September 17 Purchase 54 9 486
246 $4,098
January 1 to December 31 Sales 164 Required:
1. Using FIFO, calculate ending inventory and cost of goods sold.
2. Using LIFO, calculate ending inventory and cost of goods sold.
The ending inventory under FIFO is 82 units at a total cost of $934, and the cost of goods sold is $3,164.
The ending inventory under LIFO is 82 units at a total cost of $1,074, and the cost of goods sold is $3,024.
How to Calculate the Inventory with FIFO and LIFO?Using FIFO:
To calculate the ending inventory and cost of goods sold using FIFO (first-in, first-out) method, we assume that the units sold during the year are taken from the beginning inventory, followed by the units purchased on March 12, and finally, the units purchased on September 17.
The units available for sale during the year are 108 (beginning inventory) + 84 (March 12 purchase) + 54 (September 17 purchase) = 246 units.
The cost of goods available for sale during the year is the sum of the total cost of the beginning inventory and the two purchases, which is $2,268 + $1,344 + $486 = $4,098.
To calculate the cost of goods sold, we need to determine the cost of the units sold during the year. We know that 164 units were sold during the year, so the remaining 82 units are the ending inventory.
Using FIFO, the cost of the ending inventory is calculated as follows:
54 units at $9 = $486
28 units at $16 (remaining units from March 12 purchase) = $448
Total cost of ending inventory = $934
The cost of goods sold is calculated as the cost of goods available for sale minus the cost of the ending inventory, which is $4,098 - $934 = $3,164.
Therefore, the ending inventory under FIFO is 82 units at a total cost of $934, and the cost of goods sold is $3,164.
Using LIFO:
To calculate the ending inventory and cost of goods sold using LIFO (last-in, first-out) method, we assume that the units sold during the year are taken from the most recent purchases first, followed by the March 12 purchase, and finally, the beginning inventory.
The units available for sale during the year are the same as in the FIFO method, which is 246 units.
The cost of goods available for sale during the year is also the same as in the FIFO method, which is $4,098.
To calculate the cost of goods sold, we need to determine the cost of the units sold during the year. We know that 164 units were sold during the year, so the remaining 82 units are the ending inventory.
Using LIFO, the cost of the ending inventory is calculated as follows:
54 units at $9 = $486
28 units at $21 (remaining units from beginning inventory) = $588
Total cost of ending inventory = $1,074
The cost of goods sold is calculated as the cost of goods available for sale minus the cost of the ending inventory, which is $4,098 - $1,074 = $3,024.
Therefore, the ending inventory under LIFO is 82 units at a total cost of $1,074, and the cost of goods sold is $3,024.
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6. A project has an initial cost of $60,000, expected net cash inflows of $13,000 per year for 8 years, and a cost of capital of 11%. What is the project's IRR? Round your answer to two decimal places.7. A project has an initial cost of $45,000, expected net cash inflows of $11,000 per year for 9 years, and a cost of capital of 8%. What is the project's MIRR? (Hint: Begin by constructing a time line.) Do not round intermediate calculations. Round your answer to two decimal places.8. A project has an initial cost of $70,000, expected net cash inflows of $11,000 per year for 12 years, and a cost of capital of 8%. What is the project's PI? (Hint: Begin by constructing a time line.) Do not round intermediate calculations. Round your answer to two decimal places.9. A project has an initial cost of $35,000, expected net cash inflows of $13,000 per year for 8 years, and a cost of capital of 11%. What is the project's payback period? Round your answer to two decimal places.10. A project has an initial cost of $35,000, expected net cash inflows of $8,000 per year for 7 years, and a cost of capital of 11%. What is the project's discounted payback period? (Hint: Begin by constructing a time line.) Do not round intermediate calculations. Round your answer to two decimal places
PI = 1.79, IRR = 16.61%, MIRR = 11.13%, Return on investment = 2.69 years
Payback term after discount = 5.21 years.
How do you determine a project's payback period?Simply divide the initial cash outlay of a project by the amount of net cash inflow that the project generates annually to learn how to calculate payback period in practise. You can assume that the annual net cash inflow is constant while figuring up the payback period formula.
How do you answer inquiries about repayment periods?A payback period is the length of time it takes for an investment's cash flow to equal or exceed its initial cost. The payback period can be determined by dividing the investment's cost by the annual cash flow.
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A young couple is considering an investment that will give an income of$162,000six years from now, how much should they deposit now assuming an interest rate of12%per year?
The couple should deposit $71,605 now in order to receive an income of $162,000 in six years, assuming an interest rate of 12% per year.
What is interest rate?Interest rate is the amount charged by a lender to a borrower for the use of borrowed money, usually expressed as a percentage of the principal. It is the rate a bank or other lender charges to borrow its money, or the rate a bank pays its savers for keeping money in an account. These interest rates are determined by the lender or saver and the type of loan or account, as well as the borrower's or depositor's credit score and other factors.
The couple should deposit $71,605 now in order to receive an income of $162,000 in six years, assuming an interest rate of 12% per year. This can be calculated using the formula for future value of an investment:
FV = PV(1 + r)^n
Where FV = Future Value, PV = Present Value, r = interest rate and n = number of years.
Therefore,
FV = 162,000
PV = ?
r = 12% = 0.12
n = 6
PV = 162,000 / (1 + 0.12)^6
PV = 71,605
Therefore, the couple should deposit $71,605 now in order to receive an income of $162,000 in six years, assuming an interest rate of 12% per year.
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Select the correct option. Find the product of 4(1)/(3) and (1)/(5). (4)/(15) (1)/(15) (13)/(15) (4)/(5)
The product of 4(1)/(3) and (1)/(5) is (4)/(15).
In mathematics, a product is a result obtained by multiplying two or more numbers together. The product of a and b is written as a x b or ab. If more than two numbers are multiplied, it is indicated by writing a multiplication sign between each of them, for example, a x b x c or abc.
In the question above, we are given two fractions to multiply. They are 4(1)/(3) and (1)/(5). Now, let's multiply them.To multiply fractions, we simply multiply their numerators (top numbers) together and their denominators (bottom numbers) together.
So,4(1)/(3) x (1)/(5) = (4 x 1)/(3 x 5) = 4/15. Therefore, the product of 4(1)/(3) and (1)/(5) is (4)/(15), so the correct option is (4)/(15).
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What should Tax professionals do to enhance their tax technical knowledge? Select all that apply.
A)Attend all assigned learning and development courses
B)Document all work done and client discussions held in the engagement file
C)Be aware of appropriate knowledge databases
D)Stay up to date on changes to the law
Tax professionals do all these to enhance their tax technical knowledge:
A) Attend all assigned learning and development courses
C) Be aware of appropriate knowledge databases
D) Stay up to date on changes to the law
Tax professionals should attend all assigned learning and development courses to enhance their tax technical knowledge. They should also be aware of appropriate knowledge databases and stay up to date on changes to the law. Documenting all work done and client discussions held in the engagement file is also important for maintaining accurate records, but it may not directly enhance tax technical knowledge.
Thus, option A, C, and D are correct answers.
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7. Rasheed wishes to postpone for 90 days the payment of $450 that he owes to Roxanne. If money now earns 2.75%, what amount can he reasonably expect to pay at the later date?
9. Ruth-Ann has the option of paying $1936.53 today or $1975.00 100 days from today. What annual rate of return would money have to earn for the two options to be economically equivalent?
Rasheed can expect to pay $457.02 at the later date after postponing his payment for 90 days. Ruth-Ann would need to earn an annual rate of return of 14% for the two options to be economically equivalent.
How to calculate the future values?7) To calculate the amount Rasheed can expect to pay at a later date after postponing his payment for 90 days, we need to use the time value of money concept.
The formula to calculate the future value of the payment is:
FV = PV * (1 + r)^n
Where:
PV = Present Value = $450
r = Interest Rate per period = 2.75% / 4 (since the period is 90 days, which is a quarter of a year)
n = Number of periods = 90 days / 90 days = 1
Plugging in the values, we get:
FV = $450 * (1 + 0.0275/4)^1
FV = $457.02
Therefore, Rasheed can expect to pay $457.02 at the later date after postponing his payment for 90 days.
9) To determine the annual rate of return required for the two options to be economically equivalent, we can use the following formula:
FV = PV * (1 + r)^n
Where:
PV = Present Value = $1936.53
FV = Future Value = $1975.00
r = Interest Rate per period
n = Number of periods = 100 days / 365 days = 0.27 years
Plugging in the values, we get:
$1975.00 = $1936.53 * (1 + r)^0.27
Solving for r, we get:
r = (($1975.00 / $1936.53)^(1/0.27) - 1) * 365
r = 0.14 or 14%
Therefore, money would need to earn an annual rate of return of 14% for the two options to be economically equivalent.
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Discuss the differences between a construction loan and a
typical mortgage loan. When is each used in the development cycle?
How do the loans differ in terms of duration, risk levels, interest
rates,
A construction loan is a short-term loan used to finance the construction of a new building or renovation of an existing one.
It usually has a higher interest rate and requires a larger down payment than a traditional mortgage. The loan disbursement is based on the progress of the construction project, with payments made to the contractor as milestones are reached.
A typical mortgage loan, on the other hand, is used to purchase an already-built home or property. It is a long-term loan that usually has a lower interest rate and requires a smaller down payment than a construction loan. The loan amount is based on the purchase price of the property.
Construction loans are used in the early stages of the development cycle, while typical mortgage loans are used to purchase finished properties. Construction loans are considered riskier than typical mortgage loans due to the uncertainty of the construction process, which can lead to delays and cost overruns.
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what are the two main reasons why people have trouble making wise financial decisions? group of answer choices
The two main reasons why people have trouble making wise financial decisions are lack of financial education and emotional impulses.
It is important for individuals to understand how to manage their money effectively and make smart financial decisions in order to achieve financial stability and success.
Financial education refers to the knowledge and skills required to manage personal finances successfully. People with financial education are more likely to make wise financial decisions and achieve their financial objectives.
Financial education encompasses a wide range of topics, including budgeting, investing, managing debt, and understanding credit scores. Financial education can be acquired through formal education, such as business or finance courses, or through self-study.
Emotional impulses refer to irrational financial decisions based on feelings rather than facts or logic. People often make emotional financial decisions because they are anxious, excited, or fearful.
For example, a person might buy a stock simply because it is trending, without taking the time to research the company or consider its long-term prospects. Emotional impulses can lead to poor financial decisions, which can lead to financial hardship and debt. To avoid emotional impulses, it is important to take a systematic and logical approach to financial decision-making.
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Customers of Golden Crust Bakery arrive at the single cashier at
the rate of 10 per hour. The average service time for the cashier
is five minutes. Arrivals follow a Poisson distribution, and
service times follow an exponential distribution.
a. What is the average utilization of the cashier?
b. What is the average number of customers in the system?
a: The average utilization of the cashier is 0.02, or 2%
b. The average number of customers in the system is 2.384, or approximately 2.4 customers.
a. The average utilization of the cashier can be calculated as the ratio of the average service rate to the arrival rate. The average service rate is the reciprocal of the average service time (i.e., 1/5 minutes per customer). Therefore, the average utilization is:
Utilization = (Average service rate) / (Arrival rate)
= (1/5) / (10 per hour)
= 0.02
So the average utilization of the cashier is 0.02, or 2%.
b. The average number of customers in the system can be calculated as the sum of the average number of customers in the queue and the average number of customers being served. Since the arrivals follow a Poisson distribution and service times follow an exponential distribution, we can use Little's law to find the average number of customers in the system:
Average number of customers in the system = (Average arrival rate) x (Average time spent in the system)
The average arrival rate is 10 per hour, and the average time spent in the system is the sum of the time spent waiting in the queue and the time spent being served. Using the formulas for the average waiting time in the queue and the average time spent being served for an M/M/1 queue (which is the queueing system in this case), we get:
Average waiting time in queue = (Utilization) / (Service rate - Arrival rate)
= 0.02 / (1/5 - 10)
= 0.0333 hours (or approximately 2 minutes)
Average time spent being served = (Average service time) / (1 - Utilization)
= (1/5) / (1 - 0.02)
= 0.2051 hours (or approximately 12 minutes)
Therefore, the average time spent in the system is:
Average time spent in the system = Average waiting time in queue + Average time spent being served
= 0.0333 + 0.2051
= 0.2384 hours (or approximately 14 minutes)
Finally, the average number of customers in the system is:
Average number of customers in the system = (Average arrival rate) x (Average time spent in the system)
= 10 x 0.2384
= 2.384
So the average number of customers in the system is 2.384, or approximately 2.4 customers.
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Description on the roles and responsibilities of the tax
authority Please give me a detailed answer.
The tax authority is responsible for administering the tax laws of a country or state, collecting taxes from taxpayers, and ensuring compliance with tax laws.
It performs various roles and responsibilities that are vital for the functioning of a tax system. Here are some of the key responsibilities of the tax authority:
Enforcement of tax laws: The tax authority is responsible for enforcing tax laws and regulations. It ensures that taxpayers comply with the tax laws and regulations by collecting taxes, conducting audits, and imposing penalties if necessary.
Collection of taxes: The tax authority collects taxes from individuals and businesses according to the tax laws of the country or state. It ensures that taxpayers pay the correct amount of tax and on time.
Administration of tax laws: The tax authority is responsible for administering tax laws and regulations. It develops policies and procedures for the implementation of tax laws and regulations, provides guidance to taxpayers on tax issues, and ensures that taxpayers understand their tax obligations.
Monitoring of tax compliance: The tax authority monitors taxpayers' compliance with tax laws and regulations by conducting audits, investigations, and other compliance activities. It identifies non-compliant taxpayers and takes appropriate action to enforce tax laws and regulations.
Public education: The tax authority provides public education on tax issues to increase taxpayers' understanding of their tax obligations. It provides information on tax laws and regulations, tax obligations, and tax benefits to help taxpayers comply with tax laws and regulations.
Conclusion: The tax authority plays an important role in administering the tax system of a country or state. It performs various roles and responsibilities that are vital for the functioning of a tax system. It ensures that taxpayers comply with tax laws and regulations, collects taxes, and enforces tax laws and regulations. It also provides public education on tax issues to increase taxpayers' understanding of their tax obligations.
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In the new product development process, when companies provide brief written descriptions of the product and what customer needs it would satisfy, sometimes including visual images of what the product would look like it involvesidea generation.concept testing.product development.market testing.product launch.
The process of providing brief written descriptions of the product and what customer needs it would satisfy, sometimes including visual images of what the product would look like, is known as concept testing.
This is an important step in the new product development process because it allows companies to gather feedback from potential customers and make any necessary changes before moving forward with product development.
Concept testing is typically done after idea generation but before product development, market testing, and product launch. By gathering feedback early on in the process, companies can ensure that they are creating a product that will meet the needs and wants of their target audience.
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three sisters buy a home. they each have equal portions of possession, interest, time and title. they decide that upon death, the survivor will acquire their shares. what type of tenancy exists?
The type of tenancy that exists when three sisters buy a home and they each have equal portions of possession, interest, time, and title is joint tenancy. Joint tenancy is a type of ownership that can be shared by two or more people. The answer is joint tenancy.
Each joint tenant has an equal share in the property and has the same rights, including the right to the whole property if one of the joint tenants dies. Joint tenancy implies that ownership is held by a group of people with equal shares. All three sisters own the property, and they are all equally entitled to it. Additionally, if one of them passes away, the other two sisters will inherit the deceased sister's portion of the property, which will be divided equally between them. The answer is joint tenancy.
The rules of joint tenancy are - Joint tenants own the property jointly, which means that each individual owns an undivided share of the whole property. Joint tenants must receive their share of the property at the same time and in equal portions. When a joint tenant dies, their portion of the property will automatically pass to the other joint tenants, in accordance with the survivorship principle.
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What is the major advantage of holistic methods of measuring a brand’s market performance relative to comparative methods? Briefly explain how two holistic methods (residual approach vs. valuation approach) evaluate a brand’s market performance, and discuss how they are different from each other.
The main advantage of holistic methods for measuring a brand's market performance compared to comparative methods is that holistic methods consider multiple factors that can influence brand performance, whereas comparative methods only consider the brand in question, relationship with the competition.
The residual approach assesses brand performance by measuring the difference between the total value of the company and the value of tangible and intangible assets. This difference is attributed to the brand and is therefore used to assess its market performance.
On the other hand, the valuation approach measures the value of the brand in direct monetary terms using brand valuation methods, such as transfer pricing analysis or the income approach.
Although both holistic methods assess brand performance based on multiple factors, they differ in their approach in terms of how they measure brand equity. While the residual approach focuses on the brand's contribution to the total value of the company, the valuation approach focuses directly on the monetary value of the brand itself.
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1) Which structural configuration of work will allow moderate level of autonomy to their employees'?
a)Mechanistic
b)Perceptual-motor
c)Divisional
d)Behavioral
2)Which one is not a part of SHRM's legal consideration-
a)Job Security
b)Employee pay and benefits
c)Employee referral for orientation
d)Employee safety and health
1) The structural configuration of work that will allow moderate level of autonomy to their employees is Divisional. (C)
2) The option that is not a part of SHRM's legal consideration is Employee referral for orientation. (c)
This type of structure is characterized by grouping employees into divisions or units based on a common product or service. (C)
Each division has a moderate level of autonomy and can make decisions regarding their specific product or service, while still being accountable to the overall organization.
SHRM's legal considerations include ensuring compliance with laws and regulations related to job security, employee pay and benefits, and employee safety and health.
However, employee referral for orientation is (c) not a legal consideration, but rather a human resources practice used to help new employees become familiar with the organization and their role within it.
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Q9. Good and Proper Tea was founded in 2012 by Emilie Holmes. The business website states: We source our teas from around the world, from Kenya to India, Japan to China and many more places in between. It is important to us that we know exactly where each tea comes from and who is responsible for harvesting the leaves we buy. We will always share this information with our customers'. The business started when Emilie converted an old Citroën van (pictured right) into a mobile brew bar. Emilie wanted to expand the business. To achieve this she needed finance. She decided to raise finance using crowdfunding through the Kickstarter website. 372 individual backers each provided between £1 and £1000. Good and Proper Tea was launched. The first cup of tea was brewed and sold in Shoreditch, London, in 2012. The success of the mobile business led Emilie to plan to open a shop selling the same high-quality teas. Once again she decided to use crowdfunding as her source of finance. This time, using the Crowdcube website, she successfully raised £140,000. The shop was opened in 2016 and is very successful. As Good and Proper Tea imports its most important ingredient, it is affected by changes in the exchange rate. Recent changes in the value of the pound mean that its costs have increased. Evaluate whether crowdfunding is an effective source of finance for Good and Proper Tea. You should use the information provided as well as your knowledge of business. (Total for question = 12 marks)
According to the data given, crowdfunding has been a successful method of funding for Good and Proper Tea. Using crowdsourcing, the business was able to successfully raise money twice.
Why is crowdfunding a successful means of raising money?Making direct ties with the general people is one of the main benefits of crowdfunding. You toss your idea out into the world, you offer to raise finances in exchange for either a tangible product or other relative presents, and voilà.
How successful is crowdsourcing?The typical success rate for campaigns on crowdfunding platforms is 22.4%. In fact, just 25 percent of crowdfunding initiatives succeed in reaching their objectives.
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Give an example of the security risks associated with a mobile devices? Limit your response to 200 words.
Example: One of the security risks associated with mobile devices is the potential for unauthorized access to sensitive data.
If a mobile device is lost or stolen, the data stored on the device, such as personal information, financial information, and login credentials, can be accessed by someone else.
Hackers can also exploit vulnerabilities in mobile operating systems and apps to gain access to sensitive data. Additionally, mobile devices can be targeted with phishing attacks, where attackers send messages that appear to be from a trusted source to trick users into providing sensitive information.
Mobile devices are often used to access sensitive information, making them a prime target for cybercriminals. Loss or theft of a mobile device can result in data breach or unauthorized access to personal information.
As mobile operating systems and apps are regularly updated, they can also contain vulnerabilities that can be exploited by hackers. Moreover, mobile devices are often connected to public Wi-Fi networks that may not be secure, making them vulnerable to hacking attempts.
It's crucial to take necessary precautions, such as using strong passwords, enabling device encryption, and installing antivirus software to prevent security breaches on mobile devices.
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1. Differentiate primary and secondary data collection methods (five points should be given) (5 marks)
2. Which sampling method is suitable to select 150 employees which fully reflects the distribution of these three departments in the population in order to collect primary data (assume that the researcher found sampling frames of all three departments)? (5 marks)
3. Why did you select the sampling method you have mentioned in above question? Justify your answer (10 marks)
4. Clearly explain how to select 150 employees with calculations using your procedure (10 marks)
part 2
A manager of a company randomly said that mean KPI value of their employees is 20 according to his knowledge. In order to check that value given by the manager (in order to check whether the mean KPI is significantly different from 20), an auditor has selected twenty employees randomly from the same organization and measured their KPI values using a standard scale which varies from 1 to 25.
20.70 27.46 22.15 19.85 21.29 24.75 20.75 22.91 25.34 20.33
21.54 21.08 22.14 19.56 21.10 18.04 24.12 19.95 19.72 18.28
Enter given data into SPSS accurately by defining variables. (03 marks)
Write down relevant hypothesis to test the above mentioned claim/value given by the manager (in order to check whether the mean KPI is significantly different from 20). (02 marks)
Test whether the mean KPI value of employees is significantly differ from 20 at 5% significance level. Write the interpretation (10 marks)
Primary data collection methods refer to the gathering of original data specifically for a particular research project.
In contrast, secondary data collection methods involve analyzing data collected by other researchers for different purposes. What is primary data collection? Primary data collection refers to the gathering of data that has not been previously collected or published. It is data collected specifically for a particular research project.
Some of the main methods used to collect primary data include surveys, observations, experiments, and interviews. Here are some points of differences between primary and secondary data collection methods: Primary data collection methods: Involve collecting original data through the use of surveys, observations, experiments, and interviews. Data is collected specifically for a particular research project.
The data obtained is always new and original. The quality and accuracy of the data can be verified. The cost of collecting primary data can be quite high. Primary data collection methods allow researchers to obtain specific information on a particular issue or topic. Secondary data collection methods: They involve analyzing data that has already been collected by other researchers for different purposes.
The data is not specifically collected for a particular research project. The data analyzed is already in existence and has been published before. The quality and accuracy of the data may not be verified or reliable. The cost of collecting secondary data is generally lower compared to primary data analysis. Secondary data collection methods may not provide specific details about a particular issue or topic.
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What does it mean to have a commitment to diversity equity and inclusion How have you would you demonstrate that commitment?
Having a commitment to diversity, equity, and inclusion means valuing and respecting people of all backgrounds, identities, and experiences.
What does this mean?It means actively working to create an environment where everyone feels welcomed, supported, and included.
We can display a commitment to diversity, equity, and inclusion by showing people of different classes, races and social strength that they are all equal and will be treated with dignity and respect without them feeling like they are inferior,
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bryne co. sells merchandise and collects a 5% state sales tax. the tax is recorded on bryne's general ledger as a(n) account. multiple choice question. revenue asset expense liability
Bryne Co. sells merchandise and collects a 5% state sales tax. The tax is recorded on Bryne's general ledger as a liability account. The correct option is d.
All liabilities that are subject to legal obligation and payable to a third party are kept in a liability account. A company's general ledger has liability accounts, which are combined to form the liability line items on its balance sheet. Accounts payable, accrued liabilities, deferred revenue, interest due, notes payable, taxes payable, client deposits, and salaries payable are a few examples of the several types of liability accounts that a business may utilise.
Any entries that boost a liability account's balance display on the right side of the journal entry since a liability account's natural balance is a credit.
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The Jamestown branch of Bismarck State Savings Bank (BSSB) is a The results of the
ABC
study are retail branch in a rapidly growing residential summarized in the "Internal area. It services individuals and local businesses. To support its services, the branch employs 14 tellers, 3 retail sales managers (RSMs), and the branch managing officer. The branch services about 2,700 customers. Each of the 70 branches of Activity Analysis":
BSSB
is implementing
ABC
in order to improve profitability. BSSB's branch managing officers have been given the responsibility to implement activity-based costing. The managing officer at the Jamestown branch decided to implement a two-stage
ABC
system. The following process map depicts (Click the icon to view the internal activity analysis.) its two-stage
ABC
system. (Click the icon to view the cost data for the last year.) A part of the activity analysis conducted at the Jamestown branch of Bismarck State Savings Bank (BSSB) was identifying potential cost drivers for each major activity. The following cost drivers were chosen because they were both plausible and reliable and data were available: (Click the icon to view the process map.)
A financial institution that collects funds and rewards savers with interest or dividends. It transfers savings from people who want to live within their means to borrowers who want to spend more.
An organization that accepts savings deposits and pays interest on the funds is known as a savings bank. They were developed in Europe in the 18th century with the intention of giving all segments of the public access to savings products.
Although a savings bank account offers a modest interest rate, the consumer has the ability to withdraw money whenever they choose, subject to a monthly withdrawal cap. You can use your savings account to pay bills. As part of SMS banking services, banks also notify their clients of transaction notifications by SMS and email.
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What is an existing business relationship that includes customers, prospects, partners, and competitors
Account: An current commercial relationship exists and may include clients, prospects, allies, and competitors . Contact: Particular person who is presenting the account. Sales Opportunity: There is the possibility to sell products or services in connection with a contact or account.
Which company revised its internal procedures to get a competitive edge?An online survey based on the competitive metrics and key performance indicators for the implementation of BPR was used to collect the data used to derive specific findings. The Wrigley Company was found to have a competitive edge thanks to the implementation of BPR.
The four most crucial strategic moves for outperforming competitors are which four?The four basic approaches for gaining a competitive advantage are cost leadership, differentiation, defensive tactics, and strategic partnerships.
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QUESTION 31Scottish brewer Innis & Gun created a campaign which rewarded customers for recommending their product to their friends... This is commonly aAcquistion StrategyUpsell strategyReferral StrategyParty strategy1 points
Scottish brewer Innis & Gun created a referral strategy campaign which rewarded customers for recommending their product to their friends.
What is a referral strategy?
Referral marketing is a method of advertising that promotes a product, service, or business via referrals, typically from happy customers. Referral marketing strategies, sometimes known as word-of-mouth marketing, are effective because people trust the opinions and experiences of others.
A referral strategy is a marketing tactic that aims to encourage people to tell others about a product, service, or brand. It often employs incentives such as discounts, free products or services, or other benefits to motivate current customers to refer their friends, family, and colleagues to the business.
In the given question, Scottish brewer Innis & Gun created a referral strategy campaign which rewarded customers for recommending their product to their friends.
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what are some of the things to consider when purchasing disability insurance? chose all appropriate answers.
When purchasing disability insurance, the following are some of the factors to consider:
Age at the time of purchasing: The younger you are when you purchase a disability policy, the lower the premium. The premium is determined by the risk of disability, which rises with age.Occupation: An employee in a high-risk job such as construction or mining will have a higher premium than an employee in a low-risk occupation. This is due to the higher risk of injury on the job.Health history: Insurance companies will look at your medical history to determine your risk for a disability. Certain medical issues or conditions may make you ineligible for coverage.Length of coverage: Short-term disability policies last up to two years, while long-term policies can last up to 10 years or more. Short-term disability policies are less expensive than long-term policies, but long-term policies provide greater coverage.Income: The amount of disability coverage you can obtain is determined by your income. It is usually recommended that you obtain a policy that covers 60% of your income. This can be more or less depending on the individual's situation.The waiting period: This is the amount of time you must wait before the insurance company begins paying your benefits. Waiting periods can range from 30 to 90 days. The shorter the waiting period, the higher the premium.Complete question
"What are some of the things to consider when purchasing disability insurance?
Chose all appropriate answers.
- How does the policy define disabilities?
-What dollar amount or percentage is promised? How are amounts affected by Social Security and other factors?
- For how long do the benefits last?
- When do benefits begin being paid?"
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Using Kraljic’s product portfolio matrix, on which quadrant
would you advice NUST Purchasing and Supply Management Officers to
plot these needed laptops/desktops. Motivate your
answer.
The stars quadrant is the quadrant that the Kraljic’s product portfolio matrix has to plot these needed laptops/desktops.
How is the Kraljic’s product portfolio matrix used?Kraljic’s product portfolio matrix is a framework used to analyze a company's purchasing portfolio and identify the appropriate procurement strategy for each product category. The framework categorizes products based on two dimensions: supply risk and profit impact. Based on this, the four quadrants of the Kraljic Matrix are:
Strategic Items: High supply risk and high profit impact.
Leverage Items: Low supply risk and high profit impact.
Bottleneck Items: High supply risk and low profit impact.
Non-Critical Items: Low supply risk and low profit impact.
To determine which quadrant laptops/desktops fall into, we need to consider the supply risk and profit impact of these products. In this case, laptops/desktops are likely to fall into the Non-Critical Items quadrant. Here's why:
Supply Risk: The supply risk for laptops/desktops is relatively low, as there are many suppliers in the market and they are widely available. NUST can easily find alternative suppliers if one supplier fails to deliver the required quantity.
Profit Impact: The profit impact for laptops/desktops is also relatively low, as they are likely to be used for administrative purposes, such as word processing and data entry, rather than for core business activities.
Based on the above analysis, we can conclude that laptops/desktops are Non-Critical Items and should be placed in this quadrant. For Non-Critical Items, the recommended procurement strategy is to focus on standardization and cost reduction. Therefore, NUST's purchasing and supply management officers should focus on finding the most cost-effective solution for acquiring laptops/desktops, such as negotiating bulk discounts or finding a supplier that offers competitive pricing.
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Item 2 The following data have been extracted from the records of Puzzle Incorporated: February August Production level, in units 9,600 20,160 Variable costs $ 27,840 $ ? Fixed costs ? 34,300 Mixed costs 25,984 ? Total costs $ 88,124 $ 142,930 Required: Calculate the missing costs. Calculate the cost formula for mixed cost using the high–low method. Calculate the total cost that would be incurred for the production of 13,824 units. Identify the two key cost behavior assumptions made in the calculation of your answer to part c. cost behavior pattern relevant range
The missing costs are:
Variable costs for August = $116,620.80Fixed costs for February = $34,300Mixed costs for August = $1,009.20The cost formula for the mixed costs is: Total cost = $36,176.80 + ($5.78 x Production level) + Mixed cost.
The two key cost behavior assumptions made in the calculation of the answer to part c are:
The assumption that the mixed costs are linear within the relevant range of production levels.The assumption that the variable cost per unit remains constant within the relevant range of production levels.How to Solve the Problem?To calculate the missing costs, we need to use the high-low method to separate the mixed costs into their fixed and variable components. The high-low method involves taking the highest and lowest production levels and their corresponding total costs and using them to calculate the variable cost per unit and the fixed cost.
Using the data given, we can find the missing costs as follows:
Variable costs for August:
Variable cost per unit = (Total cost at highest production level - Total cost at lowest production level) / (Highest production level - Lowest production level)
Variable cost per unit = ($142,930 - $88,124) / (20,160 - 9,600)
Variable cost per unit = $5.78
Variable costs for August = Variable cost per unit x August production level
Variable costs for August = $5.78 x 20,160
Variable costs for August = $116,620.80
Fixed costs for February:
Fixed costs = Total costs - (Variable costs + Mixed costs)
Fixed costs = $88,124 - ($27,840 + $25,984)
Fixed costs = $34,300
Mixed costs for August:
Mixed costs = Total costs - (Fixed costs + Variable costs)
Mixed costs = $142,930 - ($34,300 + $116,620.80)
Mixed costs = $1,009.20
Therefore, the missing costs are:
Variable costs for August = $116,620.80
Fixed costs for February = $34,300
Mixed costs for August = $1,009.20
Using the high-low method, we can calculate the cost formula for the mixed costs as follows:
Variable cost per unit = ($142,930 - $88,124) / (20,160 - 9,600)
Variable cost per unit = $5.78
Using the highest production level and its corresponding total cost, we can find the total fixed cost:
Total cost at highest production level = Fixed cost + (Variable cost per unit x Highest production level) + Mixed cost
$142,930 = Fixed cost + ($5.78 x 20,160) + $1,009.20
Fixed cost = $36,176.80
Therefore, the cost formula for the mixed costs is: Total cost = $36,176.80 + ($5.78 x Production level) + Mixed cost.
To calculate the total cost for the production of 13,824 units, we can use the cost formula for mixed costs:
Total cost = $36,176.80 + ($5.78 x 13,824) + $1,009.20
Total cost = $107,683.16
The two key cost behavior assumptions made in the calculation of the answer to part c are:
The assumption that the mixed costs are linear within the relevant range of production levels.
The assumption that the variable cost per unit remains constant within the relevant range of production levels.
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All of the following would cause aggregate demand to shift except a
change in consumer spending.
change in productivity.
change in investment spending.
change in exports.
change in imports.
As productivity relates to the entire effectiveness of production, changes in productivity would not have a direct impact on aggregate demand.
Among the following, which would not alter aggregate demand?A shift in the AD curve is prevented by changes in inflation because they alter the level of prices in the economy. C, which refers to an increase in inflation, is the right answer.
What are the four key factors that can affect aggregate demand?The aggregate demand curve, or AD curve, shifts to the right as the components of aggregate demand—consumption spending, investment spending, government spending, and spending on exports minus imports—increase.
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If a copyright is willfully infringed, the owner may ask for and receive which of the following remedies?
a.
Rescission and restitution
b.
Punitive damages
c.
Injunction
d.
Both (a) and (c) above
e.
All of the above
If a copyright is wilfully infringed, the owner may ask for and receive the remedy of injunction. Therefore, the correct answer is option c.
An injunction is a court order that requires the infringing party to stop the infringing activity. This is a common remedy in copyright infringement cases, as it can prevent further harm to the copyright owner.
Rescission and restitution (option a) are remedies that may be available in contract disputes, but they are not typically used in copyright infringement cases.
Punitive damages (option b) are also not typically awarded in copyright infringement cases, as they are reserved for cases involving particularly egregious conduct.
Therefore, options a, b, and e are not correct.
Hence Option c is correct.
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Allen Lumber Company had earnings after taxes of
$600,000
in the year 2021 with 200,000 shares outstanding. On October 1,2022 , the firm issued 40,000 new shares. The company took the proceeds from these new shares as well as other operating improvements and earnings after taxes improved by
20%
in 2022. Calculate Earnings per share for the year 2022. [Show detailed calculation with the formula to get proper credit]
The Earnings per share for the year 2022 is $3.00.
The formula for Earnings per share is:
EPS = (earnings after taxes - preferred dividends) / total shares outstanding
Assumptions: There are no preferred dividends.
Allen Lumber Company had earnings after taxes of $600,000 in the year 2021 with 200,000 shares outstanding. On October 1,2022, the firm issued 40,000 new shares. The company took the proceeds from these new shares as well as other operating improvements and earnings after taxes improved by 20% in 2022.
Calculation:
Step 1: Determine the new earnings after taxes for 2022.
New earnings after taxes = Old earnings after taxes + (Proceeds from new shares + Operating improvements) * 20%
New earnings after taxes = $600,000 + ($0.00 + $0.00) * 20%
New earnings after taxes = $720,000
Step 2: Determine the total shares outstanding for the year 2022.
Total shares outstanding = Old shares outstanding + New shares issued
Total shares outstanding = 200,000 + 40,000
Total shares outstanding = 240,000
Step 3: Determine the Earnings per share for the year 2022.
EPS = (earnings after taxes - preferred dividends) / total shares outstanding
EPS = ($720,000 - $0.00) / 240,000EPS = $3.00
Therefore, the Earnings per share for the year 2022 is $3.00.
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