The average investment is determined using straight-line depreciation as follows: Average Investment = (Beginning Book Value + Salvage Value)/2.
Investments on average mean:
The start-up capital or sum of money required to launch a firm can be referred to as average investment.
Using the straight-line method The formula below can be used to get the average investment:
Average Investment equals (Starting book value + Salvage value) / 2.
Conclusion The average investment is equal to (starting book value plus salvage value) / 2.
Subtract the initial cash investment from the capital asset's projected residual value. By dividing this sum by the number of years the asset will be in use, you can calculate yearly depreciation. Depreciation is subtracted from the projected cash flow.
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The average investment is determined using straight-line depreciation as follows: Average Investment = (Beginning Book Value + Salvage Value)/2.
Investments on average mean:
The start-up capital or sum of money required to launch a firm can be referred to as average investment. Using the straight-line method The formula below can be used to get the average investment: Average Investment equals (Starting book value + Salvage value) / 2. Conclusion The average investment is equal to (starting book value plus salvage value) / 2. Subtract the initial cash investment from the capital asset's projected residual value. By dividing this sum by the number of years the asset will be in use, you can calculate yearly depreciation. Depreciation is subtracted from the projected cash flow.
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during 2021, raines umbrella corporation had sales of $820,000. cost of goods sold, administrative and selling expenses, and depreciation expenses were $610,000, $85,000, and $115,000, respectively. in addition, the company had an interest expense of $54,000 and a tax rate of 21 percent. (ignore any tax loss carryforward provisions and assume that interest is fully deductible.) a. what is the company's net income for 2021? (a negative answer should be indicated by a minus sign. do not round intermediate calculations.) b. what is its operating cash flow? (do not round intermediate calculations.)
The company's net income for 2021 is for (a) - $84,000 and (b) - $85,000
What is net income?
Net income (also accumulated other comprehensive income, net income, net profit, bottom line, revenue synergies, or credit sales) in business and accounting is an entity's income less cost of goods sold, expenditure, depreciation and amortisation, interest, and taxation for an income statement. It is calculated as the sum of all revenues and gains for the period less all expenditures and losses, and it has also been characterised as the total gain in shareholders' equity resulting from a company's business. It differs from gross income in that it deducts only the cost of sales from revenue.
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if the dollar appreciates relative to foreign currencies, we would expect: group of answer choices a country's net exports to rise. a country's exports and imports to both fall. a country's net exports to fall. the multiplier to decrease.
if the dollar appreciates relative to foreign currencies, we would expect: a country's net exports to fall.
A foreign currency is a currency used as a means of exchange recognized in a foreign country. This particular currency is the only form of exchange that each government allows to be bought or sold within its borders.
The foreign exchange market is a market in which foreign currencies such as yen, euros and pounds are traded against domestic currencies such as the US dollar.
To facilitate the exchange of money between different countries. You can find countries with excess liquidity and those in need of liquidity. To finance international trade, whose trading constitutes an important part of the foreign exchange market.
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In the ________ activity of scm, supply chain managers create a responsive and flexible network for receiving defective, returned, or excess products back from their customers, as well as for supporting customers who have problems with delivered products.
In the return activity of scm, supply chain managers create a responsive and flexible network for receiving defective, returned, or excess products back from their customers, as well as for supporting customers who have problems with delivered products.
What is the concept of return?A return is basically the change in price of an asset, investment, or project over time, which can be represented in terms of price change or percentage change. A positive return highlights a profit while a negative return marks a loss.
What is return and its types?Return of income is filed in order to informed the government information regarding the taxes paid and income. There are three types of returns which are filed for the concept of income tax- Original Return, Revised Return and Belated Return.
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By providing passengers an upfront pricing quote for a ride, then actually charging that price for the ride, lyft is using which promotional strategy?.
As opposed to other drivers, priority mode will let you accept ride requests first. This shortens the time between rides, allowing you to earn more money overall, according to Lyft.
What is LYFT's marketing strategy?Lyft's marketing approach relies on a variety of communication channels, from direct emails and social media interaction to national broadcast commercials. Positive word-of-mouth among the current Lyft rider group helps Lyft as well.
The cost of a Lyft ride depends on the route and nature of the journey, as well as on-demand and availability. The cost of a ride will probably be greater than usual if numerous passengers in your neighborhood request one at the same time. Demand will likely be higher during rush hour, during significant local events, and when inclement weather occurs.
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what is a purchase return?multiple choice question.a purchase return is the cash discount given for early payment of an invoice.a purchase return is designed to shorten the payment period between the buyer and the seller.a purchase return refers to merchandise a seller acquires, but then returns to the buyer.a purchase return refers to merchandise a buyer purchases, but then returns to the seller.
A purchase return is when a buyer (either a business or an individual) returns goods that they bought to the seller for a refund or store credit, depending on the seller's policy.
Sales are sports-related to promoting or the range of goods sold in a given centered term. The shipping of a provider for a cost is also taken into consideration as a sale. The seller, or the company of the goods or offerings, completes a sale in response to an acquisition, appropriation, requisition, or direct interaction with the customer at the factor of sale. There's a passing of identifying (assets or possession) of the item, and the agreement of a fee, wherein settlement is reached on a rate for which a switch of ownership of the item will occur. The vendor, not the client, commonly executes the sale and it could be completed previous to the obligation of payment.
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In an open economy, what is the source of supply of dollars in the foreign-currency exchange market?.
In an open economy, the source of supply of dollars in the foreign-currency exchange market is via net capital outflow.
Rather, the level of the net capital surge is decided by the genuinely intrigued rate within the advertisement for loanable funds. Net capital outpouring is additionally known as a net remote venture, or the sum a nation contributes abroad.
The distinction between the esteem of outside resources bought by household inhabitants and household resources bought by worldwide substances speaks to net capital surge. In an open economy, the resources can be purchased and offered within the budgetary advertise.
Net capital outflow is the net stream of reserves being contributed overseas by a nation over a certain period. Net capital outflow alludes to the buying of remote resources by household inhabitants short the buying of residential resources by foreigners.
The NCO bend gets a negative incline in the market since an expanded intrigued rate locally implies a motivating force for savers to spare more at domestic and less overseas.
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true or false: under the terms of a standard universal policy, if beth stops paying her premiums, then the administrative fee and cost of death benefit will be deducted from the savings portion of her policy (assuming sufficient cash value accumulation,) and the policy will remain active. true
In the event that the insured passes away accidentally, the accidental death benefit rider offers extra life insurance coverage.
In the event that the insured becomes disabled and unable to work, the waiver of premium rider relieves the policyholder of making premium payments.
How long does a universal life policy require payments?
A form of permanent life insurance is universal life insurance. Universal life insurance is in force for the remainder of your life, as opposed to term life insurance, which is intended for a certain time, such as 20 years (unless you stop making premium payments).
How does a universal life insurance policy operate?
What's the process for universal life insurance? As a type of permanent insurance, universal life insurance offers lifetime protection as long as payments are paid. This contrasts with term life insurance, which only offers protection for a predetermined amount of time, such 10 or 20 years.
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if after one year of marriage taxpayer pursuant to their divorce decree deeded one-half of the residence to spouse and taxpayer continued to occupy the residence while spouse moved out, and, one year later, they sold the residence for $500,000?
This means that even if the other spouse earned all of the income, one spouse may still be responsible for paying the entire tax bill separating taxpayers.
Any marriage that has been solemnised, whether before or after the start of this Act, may, on a petition presented by either the husband or the wife, be dissolved by a decree of divorce on the grounds that the other party has treated the petitioner cruelly after the marriage has been solemnised; has deserted the petitioner for a continuous period of time; or has engaged in voluntary sexual activity with anyone other than his or her spouse.
Adultery committed before the petition is presented should be the basis of an adultery-based divorce petition. However, proof of adultery committed after the petition was filed is admissible in order for the court to make conclusions about the respondent's behaviour in the future.
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What territory did the united states formally take possession of after purchasing the territory from russia for $7. 2 million?.
The impending American Civil War delayed the sale. Still, Secretary of State William Seward immediately accepted a fresh Russian offer and, on March 30, 1867, agreed to the Russian Minister in Washington Edouard de Stoeckl's plan to buy Alaska for $7.2 million.
The US and Russia agreed on March 30, 1867, for the US to pay $7.2 million to buy Alaska from Russia. Secretary of State William Seward and Russian Minister to the United States Edouard de Stoeckl worked out the Treaty's terms with Russia and signed it.
After paying Russia $7.2 million for the territory, the United States officially gained control of Alaska.
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the project management body of knowledge (pmbok) guide definition of a project indicates that a project is: a. permanent b. multifunctional c. designed to avoid using human resources d. not limited by a budget
The Project Management Institute's (PMI) Project Management Body of Knowledge (PMBOK) is a document that contains standard project management terminology, best practices, and process guidelines.
According to the Pmbok guide, what exactly is project management?
The discipline of initiating, planning, executing, controlling, and concluding the work of a team to achieve particular objectives and meet particular success criteria is called project management.To fulfill the requirements of the project, it is the application of knowledge, skills, tools, and methods to project activities.
A project is defined as a "temporary endeavor with a beginning and an end and it must be used to create a unique product, service, or result" in the third edition of the Project Management Body of Knowledge (PMBOK).
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if consumers perceive less value relative to competing products, a company should attempt to change customer perceptions to justify a higher price. true false
True, a business should try to change customers' perceptions of value to justify a higher price if they perceive it to be less than that of competing products.
How does price influence how customers perceive you?Price raises both perceived quality and perceived sacrifice (the willingness to pay more), and the trade-off between perceived quality and perceived sacrifice influences perceived value, according to these models. Customers believe that the product is of high quality when its price is high.
Why is it important to take into account how consumers perceive prices?According to research, consumers' decision-making process is influenced by their perceptions of a product's highest and lowest prices. That is, they are influenced by all of the prices they see, not just the anchor price of a particular product.
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the fisher effect equation can be used to determine the real interest rate. use this equation to determine the answer to the question. if the nominal interest rate is 0.0800.080 , and the inflation rate is 0.0350.035 , what is the real interest rate?
The real interest rate is 0.095. By deducting the inflation rate from the nominal interest rate, one can compute the real interest rate, which is the nominal interest rate less the inflation rate.
The relationship between inflation and both real and nominal interest rates is described by Irving Fisher's economic theory, the Fisher Effect. According to the Fisher Effect, the real interest rate is the nominal interest rate less the expected inflation rate.
Therefore, unless nominal interest rates rise at the same rate as inflation, real interest rates decrease as inflation rises.
The real interest rate can be calculated by deducting the anticipated inflation rate from the nominal interest rate, according to Fisher's equation. All of the rates are compounded in this equation.
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describe the type of international monetary system that is currently in use. what advantages do proponents of this type of system cite in support of its use? what disadvantages do its opponents cite?
A controlled flexible exchange rate system, also known as a managed float, is the term used to describe the current international monetary system. The forces of supply and demand for the different currencies determine the exchange rates in this flexible system.
What is monetary system?
A monetary system is a group of laws, guidelines, and organisations that the government uses to produce money for an economy. The mint, the central bank, the treasury, as well as other financial institutions are examples of such organisations. Commodity money, money based on commodities, and fiat money are the three most common types of monetary systems.
The Three Monetary System Types:
Communal Currency:
This is composed of valuable commodities, such as precious metals.
Money based on commodities:
This derives value from the a commodity but does not require routine handling of the commodity.
Fiat Currency:
In this monetary system, the money is declared to be legal tender, meaning that the government backs its intrinsic value.
Nations do, however, occasionally enter this same foreign exchange market to start changing exchange rates. The managed flexible exchange rate system's proponents contend that it permits countries to pursue their own monetary policies, that it resolves trade issues without trade restrictions, and that it is flexible enough to allow for simple shock adjustment. Opponents of this kind of system contend that it encourages inflation, increases exchange rate uncertainty and volatility and corrects trade deficits years after a currency depreciation.
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what is a characteristic of a monopoly's demand curve? it is the same as the marginal revenue curve it is the same as the market demand curve it is the same as the supply curve it is more elastic than the demand curve of a competitive firm g
It is the same as the market demand curve is a characteristic of a monopoly's demand curve.
The demand curve is a graphical illustration of the connection between the price of a great or service and the quantity demanded for a given time frame. In a normal illustration, the fee will appear on the left vertical axis, the amount demanded on the horizontal axis.
As the price of some thing decreases, customers are inclined to buy more. accordingly, because the price falls at the vertical axis, the quantity demanded may additionally increase and create a demand curve that bends downward and to the right along the horizontal axis.
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reengineering's goals include all of the following except: question 5 options: increasing productivity optimizing value to shareholders achieving quantum results expanding functions eliminating unnecessary levels and work
Reengineering's goals include all of the following except expanding functions.
What is expanding function?Equations in mathematics have a connection to expanding functions. A function is expanded into a series, or infinite sum, via a series expansion. It is a technique for computing a function that cannot be represented using only basic operators (addition, subtraction, multiplication, and division).
The resulting "series" is frequently capable of being approximated by limiting its terms to a finite set. The approximation will be easier to understand if fewer terms from the sequence are utilized. Often, an equation using Big O notation may be used to explain the resultant error (i.e., the partial sum of the missed terms). Additionally, an approximation for non-analytic functions will be made using the series expansion on an open interval.
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the entry to record the purchase of inventory on account causes . multiple choice question. a decrease in assets and stockholders' equity an increase in assets and liabilities a decrease in one asset and an increase in another asset an increase in assets and decrease in stockholders' equity
The entry to record the purchase of goods on account is what results in the purchase of inventory being recorded. Journal entry for an acquisition of stock The first inventory purchase is being processed by the accounts payable system.
The corporation can create a journal entry for an inventory purchase under the periodic method by debiting the purchase account and crediting either the accounts payable or the cash account. The balance of the purchase account is typically on the debit side because it is a temporary account.
At the end of the time period, it will be utilized to calculate the cost of items. Therefore, it is important to accurately record journal entries for purchases, processing, and sales in order to account for inventory. To balance the financial statistics and maintain track of firm inventories.
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an interest rate stated as nominal 12% per year compounded quarterly is the same as: a) effective 1% per month. b) nominal 1% per month. c) 3% per quarter. d) 12.68% per year.
Option (d) is the best choice. A nominal interest rate of 12% per year compounded quarterly is 12.68% per year.
Nominal Interest Rate: What Is It?Nominal interest rates are those that are calculated without taking inflation into consideration. The interest rate that is advertised or stated for a loan but does not include any fees or interest compounding is often referred to as the "nominal" interest rate.
In the banking industry and in the world of investments, the nominal interest rate is frequently used to define interest on various loans. For instance, if a loan's nominal interest rate is 5%, you can anticipate paying $50 in interest for every $1,000 borrowed. You'll have to pay $1,050 at the end of the year.
The nominal rate of interest= 12% (It is compounded Quarterly)
Take original value= x
Interest per Quarter= ([tex]\frac{0.12}{4}[/tex]) x
value after a quarter= ( 1 + [tex]\frac{0.12}{4}[/tex] ) x
now,
We have 4 quarters
Hence, the value after a year= [tex](1 + 0.03)^{4}[/tex] x = 1.1255
Effective rate of return= [tex]\frac{x( 1.1255x - x)}{x}[/tex] X 100
= 12.6 %
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which of the following is true of the landrum-griffin act? a. it requires unions to establish bylaws and make financial reports. b. it prohibits employees from engaging in protected concerted activities. c. it prohibits employers from asking employees to sign yellow dog contracts.
The true statement about the Landrum-griffin Act is that it requires the unions to establish bylaws and make financial reports.
What is the landrum-griffin act?The Landrum-Griffin Act is formally known as the Labor-Management Reporting and Disclosure Act of 1959. It is a federal legislative response to widespread publicity about massive corruption and autocratic methods in certain American labour unions during the 1950s.
The purpose of the Landrum-Griffin Act was to protect the employees' union membership rights from unfair practices by unions whereas the similar National Labor Relations Act protected employee rights from unfair practices by employers or unions.
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Which does not increase the price of certain goods? question 7 options: tariffs sales taxes excise taxes property taxes
Taxes are compulsory payments made by a government organization, whether local, regional, or federal, to people or businesses. Tax revenues are used to fund a variety of government initiatives, such as Social Security and Medicare as well as public infrastructure and services like roads and schools.
Does a tax on excise boost the supply?One of the six factors that determine supply is excise taxes. The supply curve is shifted to the left, reducing supply and raising the equilibrium price. As the vertical distance between the two curves approaches the tax amount, the supply curve will slant.
In the near term, an excise tax raises the cost of the good, albeit not by the whole amount of the tax, and both the producers and the consumers bear the cost burden. The elasticity of supply and demand for the product determines the exact impact.
A regulated tax on particular commodities or services, including alcohol, cigarettes, and gasoline, is known as an excise tax. Instead of being levied internationally across national borders, excise taxes are national taxes imposed within a government infrastructure.
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the relationship of specific procurement actions to the corporate strategy is the group of answer choices a. project procurement strategy b. corporate procurement strategy c. corporate culture d. none of the above
Corporate procurement strategy is the way in which specific procurement actions relate to the overall corporate strategy.
What is a procurement strategy ?The phrase "procurement" in business refers to the process of acquiring or buying significant quantities of goods or services. How a company should handle its purchase process is described in a procurement strategy. This gives a comprehensive overview of all the procurement process steps and serves as a guide for how a company should carry out its procurement activity.
A framework for a procurement strategy aids firms in selecting suppliers, goods or services, as well as the techniques and protocols they will employ while interacting with vendors.
An efficient procurement strategy must include:
a strategy statement, which outlines the goals of your strategy, intended results, a timetable, deadlines you must fulfill, a tactical plan, which details how your strategy will be put into action, and key performance indicators These are business metrics used to gauge the effectiveness of the procurement process.
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true or false: multinational corporations require strategic management to discard unprofitable ventures to create capital for expansion into higher-growth product and/or geographic markets.
suppose you buy a share of stock at a price of $100 and a year later it is worth $125. suppose further that the rate of inflation for the year is 10%. if you are subject to a 15% capital gains tax, how much larger is your tax burden than it would be if you were required to pay taxes only on your real return?
The total tax burden required to pay taxes only on your real return is $3.75.
What is tax burden?In economics, the impact of a specific tax on the distribution of economic wellbeing is known as tax incidence or tax burden. Economists make a distinction between the entities that end up paying taxes and those that are first taxed. The difference between real earnings or utility costs before and after imposing the tax, accounting for how the tax affects prices, serves as a measure of the tax burden, which represents the tax's actual economic weight. The majority of the burden falls on consumers, not sellers, in the case of a 10% tax imposed on butter sellers but an 8% increase in market price as a result. The tax incidence should, in general, not go against the ideals of a just tax system, especially justice.
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a customer that owes your company $6,000 for goods purchased has gone bankrupt. what journal entry should your company make to write-off this receivable?
A specific customer's account journal entry should your company make to write-off this receivable.
What is a journal ?A journal is a detailed account that records all financial transactions of a company and is used to reconcile customer's accounts in the future and to transfer information to other formal accounting records such as the general ledger. There are seven different types of journal: Purchases, Purchase Returns, Cash Receipts, Cash Returns, Sales, Sales Returns, and General.Journal Writing allows customer's to write down your experiences and thoughts and use them to identify your goals and goals for the future. Also, writing down customer's daily experiences can help you identify different mistakes you've made and choices that haven't worked for you.Unlike other books that have original entries such as subledgers or cash books, journals do not facilitate internal management because they record transactions only in chronological order.To learn more about journal from the given link :
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all major decisions and authority are under the control of the project manager in a: functional structure. project structure. matrix structure. process structure
In a project structure, all major decisions and authority are under the control of the project manager. Thus option (b) i.e. 'project structure' holds the correct answer.
A project structure provides the framework within which the development efforts are accomplished. In project structure authority lies with project managers rather than with department heads.
In the project structure, an enterprise organizes its organization around specialized teams working on particular projects. For example, team members from different departments are assigned to different projects under different managers based on the requirement of the specified time.
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an insurance company uses the following tasks to process paperwork. 40 claims need to be processed in an 8 hour day. a. what is the theoretical takt time? b. what is the theoretical number of stations c. assign the tasks to the stations to balance the line using the longest operating time rule. d. what is the efficiency of the balanced line?
Takt time is calculated as Time available for production / Customer demand equals to 8 hours / 40 claims = 8 x 60 minutes / 40 claims = 12 minutes per claim.
Customers' needs for particular goods or services are referred to as consumer demand. Be familiar with the definition of consumer demand, its relationship to supply, and its impact on the economy.
Theoretical number of Takt time workstations = Sum of task times / Cycle time = (6 + 6 + 6 + 9 + 3 + 4) / 12 = 34 / 12 = 2.833 = approximately 3 workstations.
c) The order of the time spent on each activity in decreasing order of consumer demand is D,A,B,C,F,E.
Following the longest operational time guideline, workstations are Takt time assigned to the following tasks:
Workstation Tasks in order Workstation time (Minutes) Idle time (Minutes)
1 D,E 12 0
2 A,B 12 0
3 C,F 10 2
d) Efficiency of Balanced line = Sum of task times / (Number of workstations x cycle time) x 100
= 34/36 x 100 = 94.4%
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costs that are capitalized as inventory during completion of products are called: multiple choice product costs. period costs. general costs. administrative costs. selling expenses.
Out of the choices provided above, it can be concluded to state that the costs that are capitalized as inventory during completion of products are called product costs. Therefore, the option A holds true.
What is the significance of product costs?The product costs can be referred to or considered as the costs that are in relation to the production of goods or services that are sold by an organization while being involved in the regular course of its core business activities.
The costs related to the products are derived only after they are capitalized as inventories of the firm when the production of goods is finished, and they are ready to be offered for sale.
Therefore, the option A holds true and states regarding the significance of product costs.
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Yuan wants to analyze his idea for an entrepreneurial venture using a structured approach that looks at various aspects of the proposed venture and how viable they are. This is known as ________.
Four forms of corporate entrepreneurship—opportunist, enabler, advocate, and producer—have been identified by Robert C. Wolcott and Michael J.
What two perspectives exist on the entrepreneurial approach?
Entrepreneurship was described by Radosevic, Yoruk, Edquist, and Zabala (2012) from the perspectives of 1) a micro phenomenon and 2) a macro phenomenon.
Which four different innovation strategies are there?
According to Dodgson et al., there are four types of innovation strategies: proactive, active, reactive, and passive.
What are the four entrepreneurship theories?
Theories of entrepreneurship include those based on culture, the economy, sociology, and psychology.
The two aspects combined result in a matrix with four dominating models: producer, enabler, advocate, and opportunist.
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The pull model is also called ________ which means the production process begins with a ________ so that a company only makes the products and quantities that their customers actually want.
The pull model is also called the production model, which means the production process begins with a customer order so that a company only makes the products and quantities their customers want.
In a supply chain driven by demand instead of forecasts, distribution, production, and procurance area unit are all demand-driven. The number and period of products production area units needed.
A pull system could be a lean-producing technique to chop waste within the production method. During this reasonable system, components used within the production method area unit are solely modified once used, limiting the quantity of merchandise created to the number required to satisfy shopper demand.
As a result of the actual fact that merchandise area units are solely created once there's a solid demand from customers, this manner of producing approach is understood as a pull-provide chain operation. A drawing issue is an associate degree impetus that encourages someone to relocate to a different space or nation.
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some companies expand successful retail businesses by entering into contracts that give others the right to operate businesses with the same name and format. this is called blank . multiple choice question. franchising co-branding licensing an administered vertical marketing system
some companies expand successful retail businesses by entering into contracts that give others the right to operate businesses with the same name and format. this is called franchising.
Franchising is a marketing concept that a company can employ as a plan for business growth. The term "franchise" refers to a method of marketing products or services in which a franchisor develops the brand's trade name and business model and a franchisee pays a royalty and frequently an upfront fee to obtain the right to use the franchisor's name and system.
Through franchising, people can own, manage, and oversee their own businesses without having to take on all of the associated risks. This feature allowed many people to launch their own businesses who would not have been able to do it otherwise.
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carolyn has an agi of $38,300 (all from earned income) and two qualifying children and is filing as a head of household. what amount of earned income credit is she entitled to?
Based on Carolyn's AGI, her filing as head of household, and her two qualifying children, the amount of earned income credit that she can get is $1,833.
How to find the earned income credit?The earned income credit that a person is entitled to can be found by the formula:
= Credit - Credit phase out over $19,030
The Credit can be calculated by the formula:
= Credit percentage x Maximum earned income eligible for credit for 2 qualifying income
= 40% x 14,570
= $5,828
The Credit phase out over $19,030 is:
= 21.06% x (AGI - $19,030)
= 21.06 x (38,300 - 19,030)
= $3,955
The earned income credit is:
= 5,828 - 3,955
= $1,833
In conclusion, the amount in earned income credit that Carolyn would is entitled to based on her AGI and her number of qualifying children is $1,833.
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