The alignment between the two mission statements is that both mission aims to provide quality education to the students in order to prepare them to fulfill the future industry and societal needs.
To identify the alignment between the two mission statements of HCT and the Faculty of Engineering Technology and Science, we need to analyze the similarities and differences between them. Let's start with the similarities between these two statements:
Both mission statements are focused on providing education to students.They aim to equip the students with the necessary knowledge, skills, and competencies.Both are looking forward to meeting the needs of the industry and society.Both want to create highly competent technologists and engineers to meet present and future industry needs nationally and globally.Both are focused on providing education that meets international standards.Now, let's discuss the differences between the two mission statements:
HCT's mission statement is broader and covers all fields, whereas the Faculty of Engineering Technology and Science's mission statement is more specific and focused on engineering programs.The Faculty of Engineering Technology and Science's mission statement emphasizes the reputation and academic integrity of their programs, while HCT's mission statement does not.Therefore, the alignment between these two mission statements is that both want to provide quality education to the students and prepare them to meet the future needs of the industry and society. Both are committed to meeting the international standards of education, but the Faculty of Engineering Technology and Science focuses more on the academic integrity of their programs.
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Determine whether the firm reports each of the following items as part of cash, cash equivalents, or neither in the balance sheet.
Item Cash, Cash Equivalent, or neither
1. Inventory to sale for customers 2. Investment with maturity of 80 days at purchase 3. Three month US treasury bill 4. Bank Deposits
Inventory to sale for customers, is neither cash nor cash equivalent, Investment with maturity of 80 days at purchase, is neither cash nor cash equivalent, Three month US treasury bill, is considered a cash equivalent. and Bank Deposits, are considered cash or cash equivalents
How to determine if item is cash or cash equivalents, or neither in the balance sheet.Item 1, Inventory to sale for customers, is neither cash nor cash equivalent. It represents goods held for sale, which is a current asset category on the balance sheet.
Item 2, Investment with maturity of 80 days at purchase, is neither cash nor cash equivalent. It represents an investment that is not readily convertible to cash, and would be classified as either a current or non-current investment on the balance sheet depending on the company's intentions with the investment.
Item 3, Three month US treasury bill, is considered a cash equivalent. It represents a highly liquid, short-term investment that is readily convertible to cash with minimal risk of loss.
Item 4, Bank Deposits, are considered cash or cash equivalents, depending on the nature of the deposit. If the deposits are readily convertible to cash and represent funds that can be used to meet current obligations, they are classified as cash or cash equivalents on the balance sheet.
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at what level of the project management maturity model does formal application of project management take place?
The formal application of project management occurs at the third level of the project management maturity model.
The project management maturity model is a framework that evaluates the degree to which a company or organization follows project management best practices in project execution. The PMMM framework assesses and helps businesses achieve consistency and improvement in project management throughout their organizations. The Project Management Maturity Model (PMMM) was first introduced in the 1990s by the Software Engineering Institute (SEI) at Carnegie Mellon University. This model is an approach to assess an organization's project management maturity and provide guidance for improvement.The PMMM has five levels of maturity, each with its unique characteristics, which are as follows:Initial level, where no formal project management processes are in placeReactive level, where the company experiences project problems and responds to them through crisis management practices, ad-hoc processes, and issue resolution processes.Proactive level, where the company has standard processes and procedures for project management and evaluates performance metrics, best practices, and internal issues.Achieving level, where the company has a more advanced and formal approach to project management, and standards are well-defined and enforced.Optimizing level, where the organization has a culture of continuous improvement and seeks out innovation, knowledge management, and refinement.A formal application is an application in which the design, development, and testing stages are all formalized. All formal application systems have the same goal of developing a high-quality program that is reliable, useful, and consistent. The goal of the formal application is to complete it on time and within budget while adhering to high-quality standards that will satisfy stakeholders.Learn more about project management maturity model: https://brainly.com/question/29808208
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A company's production output, P, is given in tons, and is a function of the number of workers, N, and the value of the equipment, V , in units of $25,000. The production function for the company is P=f(N,V)=5N0. 75. The company currently employs 81 workers, and has equipment worth $750,000. What are N and V- N= V= Find the values of f, fN, and fV at these values of N and V
If the company currently working employs are 81 workers, and has equipment worth $750,000 then the value fN and fV at N = 81 and V = 30 are 0.47 and 0.70, respectively.
The production function for the company is given by:
P = f(N,V) = 5N^0.75
We know that the company currently employs 81 workers, and has equipment worth $750,000. We need to find the values of N and V, and then calculate the values of f, fN, and fV at these values.
To find N and V, we can use the following equations:
N = number of workers
V = value of equipment in units of $25,000
N = 81
V = $750,000 / $25,000 = 30
Now, we can calculate the values of f, fN, and fV:
f(N,V) = 5N^0.75
f(81,30) = 5(81)^0.75
f(81,30) = 5(20.05)
f(81,30) = 100.25
So, the production output of the company when it employs 81 workers and has equipment worth $750,000 is 100.25 tons.
To find fN and fV, we need to calculate the partial derivatives of f with respect to N and V:
fN(N,V) = 3.75N^-0.25
fN(81,30) = 3.75(81)^-0.25
fN(81,30) = 0.47
fV(N,V) = 0.75(5V)^0.75 / 25
fV(81,30) = 0.75(5(30))^0.75 / 25
fV(81,30) = 0.70
So, the values of fN and fV at N = 81 and V = 30 are 0.47 and 0.70, respectively.
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According to US GAAS, all of the following are conditions that should be met to allow reference to the audit of a component auditor in the audit report on the group financial statements except
A. The component auditor has performed an audit of the financial statements of the component in accordance with the relevant requirements.
B. The component auditor has issued an audit report that is not restricted as to use.
C. If the component’s financial statements are prepared using a different financial reporting framework from that used for the group financial statements, the measurement, recognition, presentation, and disclosure criteria that are applicable to all material items are similar.
D. If the component’s financial statements are prepared using a different financial reporting framework from that used for the group financial statements, the conversion adjustments needed are not material.
According to US GAAS, all of the following are conditions that should be met to allow reference to the audit of a component auditor in the audit report on the group financial statements except C. If the component’s financial statements are prepared using a different financial reporting framework from that used for the group financial statements, the measurement, recognition, presentation, and disclosure criteria that are applicable to all material items are similar.
Generally accepted auditing standards (GAAS) are a collection of guidelines and standards created by the American Institute of Certified Public Accountants (AICPA). The AICPA develops these auditing standards, and auditors must comply with them when conducting audits of publicly traded businesses and other types of companies.GAAP and GAAS. GAAP (generally accepted accounting principles) refers to accounting principles and techniques that firms use to prepare financial statements. It's important to note that GAAS is not the same as GAAP because GAAS is for auditing and GAAP is for accounting purposes.
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A capital projects fund would probably not be used for which of the following assets?a. Construction and installation of new shelving in the mayor’s office.b. Financing and construction of three new fire substations.c. Purchase and installation of an entity-wide integrated computer system (such as SAP or Oracle).d. Replacing a bridge.
A capital projects fund would not be used for a. Construction and installation of new shelving in the mayor’s office.
A capital projects fund is intended for major investments in long-term assets such as infrastructure, property, equipment, and other capital improvements.
Therefore, the other three options -
b. Financing and construction of three new fire substations;
c. Purchase and installation of an entity-wide integrated computer system (such as SAP or Oracle); and
d. Replacing a bridge - are the type of investments a capital projects fund would be used for.
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How does branding reduce perceived risk for consumers? A. A strong brand image can overcome poor product performance, broken promises, and even illegal behavior by companies. B. Truth-in-advertising laws prohibit companies from making false claims about branded products. C. Brands increase the anxiety of choice for consumers by narrowing the perceived set of options. D. Once they have established trust in a brand, customers are likely to perceive less risk in continuing to buy it.
Because customers know what to expect, their functional predictability reduces perceived risk. The brand's claims will create a certain level of performance expectations for the product.
What benefits does branding offer consumers?By branding, there are numerous ways to appeal to people's emotions and strengthen their sense of loyalty to your business. By establishing relationships with your audience, you can eventually convert them into devoted consumers.
How can companies minimize risk?An effective brand can lower risk by promoting broader stock ownership, protecting an organization from market downturns, providing protection from product failures, and lowering variability and volatility in future cash flows.
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Anwer owns a rental home and is involved in maintaining it and approving renters, During the year, he has a net loss. of
$10,500
from renting the home. His other sources of income during the year are a salary of
$125,000
and
$20,900
of long-term capital gains. How much of Anwer's
$10,500
rental loss can he deduct currently if he has no sources of passive income?
His other sources of income during the year are a salary of $125,000 and $20,900 of long-term capital gains.Answer:Anwer can deduct $0 of the rental loss if he has no sources of passive income.
Why?As per the passive activity loss rules, rental losses can only offset passive income, which includes profits from rental properties as well as other types of income like royalties, limited partnerships, and other types of investments.The rental loss is a passive activity loss because he has not materially participated in the rental property's operation for more than 500 hours during the year.
The passive activity loss can be deducted from passive income and, if any, then from the income earned from other sources.Anwer has no passive income; thus, he cannot deduct the rental loss in the current year. He can, however, carry forward the rental loss to future tax years, deducting them from any future passive income in those years.
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of the following statements about the critical path, which is accurate? seleccione una: a. the critical path is the longest path on the project network diagram b. there can only be one critical path per project c. if ahead of schedule, a project can have negative slack (float) d. the least project risk occurs on the critical path
The accurate statement about the critical path is that "the critical path is the longest path on the project network diagram." The correct statement is a.
What is the critical path?The critical path is the sequence of activities that determine the project's completion date. The critical path is the longest path on the project network diagram.
There can only be one critical path for each project. In this sequence, the amount of time required for each activity is estimated. It is frequently used in project management and is beneficial for project managers.
What is the purpose of the critical path method (CPM)?The critical path method (CPM) is a project management technique for planning and scheduling. This method aids in the efficient allocation of resources, task management, and budget planning. The critical path method's main objective is to calculate the shortest time necessary to complete the project, as well as the project's critical path.
The critical path method enables project managers to manage and track project progress more efficiently.
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warren company began the accounting period with a $36,000 debit balance in its accounts receivable account. during the accounting period, the company recorded revenue on account amounting to $84,000. the accounts receivable account at the end of the accounting period contained a $18,000 debit balance. based on this information, what is the amount of cash collected from customers during the period? multiple choice $30,000 $72,000 $90,000 $102,000
At the end of the accounting period, the accounts receivable account contained a debit balance of $18,000, based on this information the amount of cash collected from customers during the period is $102,000(Option d).
According to the question, Warren Company started the accounting period with a debit balance of $36,000 in accounts receivable. Over the accounting period, the company recorded revenue on account amounting to $84,000. The cash collected during the accounting period is $102,000. This is the total amount of revenue minus the increase in accounts receivable, plus the beginning balance of accounts receivable. To determine the cash collected, we must use the formula provided below:
Cash Collected = Total Revenue - Increase in Accounts Receivable + Beginning Balance of Accounts Receivable
Substituting the known values into the formula,
Cash Collected = $84,000 - ($18,000 - $36,000)Cash Collected = $102,000
Therefore, the answer is $102,000.
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A company sells headphones for $45 per unit. Fixed costs total
$162,000, and variable costs are $18 per unit. The company’s
break-even point in dollars is $270,000.
True or False
According to the solving the statement "The company’s break-even point in dollars is $270,000" is true.
What does break-even point mean?The break-even point, sometimes known as "even," is the point at which total costs and total revenues are equal, or "even," in economics, business, and specifically cost accounting. There is no net loss or gain, and one has actually "broken even", despite opportunity costs have been paid as well as capital has received the risk-adjusted, expected return.
According to the given information:Break-even point (units) = Fixed costs / (Price per unit - Variable cost per unit)
In this case, the fixed costs are $162,000, the price per unit is $45, and the variable cost per unit is $18.
Break-even point (units) = $162,000 / ($45 - $18)
Break-even point (units) = $162,000 / $27
Break-even point (units) = 6,000 units
So the company needs to sell 6,000 units to break even.
To find the break-even point in dollars, we can multiply the break-even point in units by the price per unit:
Break-even point (dollars) = Break-even point (units) x Price per unit
Break-even point (dollars) = 6,000 units x $45
Break-even point (dollars) = $270,000
the statement "The company’s break-even point in dollars is $270,000" is true.
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The 2017 balance sheet of dream, inc. , showed current assets of $1,330 and current liabilities of $840. The 2018 balance sheet showed current assets of $1,760 and current liabilities of $1,140. What was the company's 2018 change in net working capital, or nwc?
The 2017 balance sheet of dream, inc., showed current assets of $1,330 and current liabilities of $840. The 2018 balance sheet showed current assets of $1,760 and current liabilities of $1,140. The company's 2018 change in net working capital or NWC is -$190.
Irrespective whether they're a sole proprietorship, a business partnership, a corporation, a private company, or another type of organization like the government or a not-for-profit entity, a balance sheet provides an overview of the financial positions of a person or an organization in financial accounting.
Net working capital of 2017 is given as:
= ($4,810 - $2,230)
= $2,580
Similarly, net working capital of 2018 is given as:
= ($5,360 - $2,970)
= $2,390
To find change in net working capital:
= ($2,390 - $2,580)
= ($190) (Negative)
Hence, the company's 2018 change in net working capital, or NWC is ($190).
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The balance sheet of Consolidated Paper, Inc., included the following shareholders’ equity accounts at December 31, 2017:
Paid-in capital: Preferred stock, 8.0%, 83,000 shares at $1 par $ 83,000 Common stock, 333,300 shares at $1 par 333,300 Paid-in capital—excess of par, preferred 1,455,000 Paid-in capital—excess of par, common 2,505,000 Retained earnings 8,345,000 Treasury stock, at cost; 3,300 common shares (36,300 )
Total shareholders' equity $ 12,685,000 During 2018, several events and transactions affected the retained earnings of Consolidated Paper.
Required:
1. Prepare the appropriate entries for these events.
On March 3 the board of directors declared a property dividend of 215,000 shares of Leasco International common stock that Consolidated Paper had purchased in January as an investment (book value: $632,000). The investment shares had a fair value of $3 per share and were distributed March 31 to shareholders of record March 15.
On May 3 a 5-for-4 stock split was declared and distributed. The stock split was effected in the form of a 25% stock dividend. The market value of the $1 par common stock was $11 per share.
On July 5 a 1% common stock dividend was declared and distributed. The market value of the common stock was $11 per share.
On December 1 the board of directors declared the 8.0% cash dividend on the 83,000 preferred shares, payable on December 28 to shareholders of record December 20.
On December 1 the board of directors declared a cash dividend of $0.40 per share on its common shares, payable on December 28 to shareholders of record December 20.
2. Prepare the shareholders' equity section of the balance sheet for Consolidated Paper, Inc., at December 31, 2018. Net income for the year was $730,000.
The information provided generate the journal entries given below
Journal Entries:
March 3:
Property dividend declaration:
Dividend Payable (215,000 shares * $3) 645,000
Investment in Leasco International Stock 632,000
Gain on Property Dividend 13,000
What are the records of other entries?May 3:
Stock split declaration:
Common Stock Dividend Distributable (333,300 shares * 25%) 83,325
Common Stock 83,325
July 5:
Common stock dividend declaration:
Common Stock Dividend Payable (333,300 shares * 1%) 3,333
Common Stock 3,333
December 1:
Preferred stock dividend declaration:
Preferred Dividend Payable (83,000 shares * 8% * $1) 66,400
Preferred Stock 66,400
Common stock dividend declaration:
Common Stock Dividend Payable (333,300 shares * $0.40) 133,320
Retained Earnings 133,320
Shareholders' Equity Section of Balance Sheet:
Paid-in capital:
Preferred stock, 8.0%, 83,000 shares at $1 par $ 83,000
Common stock, 416,625 shares at $1 par 416,625
Paid-in capital—excess of par, preferred 1,455,000
Paid-in capital—excess of par, common 2,505,000
Total paid-in capital $ 4,459,625
Retained earnings $ 9,057,353
Less: Treasury stock (36,300)
Total shareholders' equity $ 13,480,678
Note:
The 5-for-4 stock split resulted in an increase of 83,325 shares of common stock [(333,300 shares * 25%)/4].
The 1% common stock dividend resulted in an increase of 3,333 shares of common stock [(333,300 shares * 1%)/100].
The net income of $730,000 is not included in the shareholders' equity section of the balance sheet. It is included in the income statement.
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sensitivity analysis measures a project's stand-alone risk by showing how much the project's npv (or irr) is affected by a small change in one of the input variables, say sales. other things held constant, with the size of the independent variable graphed on the horizontal axis and the npv on the vertical axis, the steeper the graph of the relationship line, the more risky the project, other things held constant. true false
True. The sensitivity analysis measures a project's stand-alone risk by examining how a small change in one input variable, such as sales, affects the project's NPV or IRR. The steeper the graph of the relationship line between the independent variable and NPV, the higher the project's risk, assuming other factors remain constant.
Sensitivity analysis is a financial modeling technique used to evaluate the impact of changes in input variables on the output of a project or investment.
It helps measure the project's stand-alone risk by examining how small changes in specific variables, such as sales, affect the project's metrics like NPV (Net Present Value) or IRR (Internal Rate of Return). By graphing the relationship between the input variable and the NPV, sensitivity analysis provides insights into the project's sensitivity to changes in those variables and helps identify key risk factors.
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1. Abner Corporation's bonds mature in 18 years and pay 8
percent interest annually. If you purchase the bonds for $750,
what is your yield to maturity?
2. Calculate the value of a bond that
Hence, the bonds issued by Abner Corporate Bond have a yield to maturity of around 8.52%.
Describe a corporate bond.
Businesses sell corporate bonds to obtain money for a range of projects, including the construction of new facilities, the purchase of machinery, or expanding their businesses.
To calculate the present value of these future cash flows, we can use the formula for the present value of an annuity and the present value of a lump sum:
PV = [C / r] x [1 - (1 + r)⁻ⁿ] + FV / (1 + r)ⁿ
where:
PV = present value (market price) of the bond, which is $750
C = annual coupon payment, which is $60
r = yield to maturity (unknown)
n = number of years until maturity, which is 18
FV stands for the bond's $1,000 face value.
Substituting the values we know, we get:
$750 = [$60 / r] x [1 - (1 + r)⁻¹⁸] + $1000 / (1 + r)¹⁸
We can solve for r using trial and error or using a financial calculator or spreadsheet. Using a financial calculator, we can use the "IRR" or "YTM" function to find the yield to maturity, which is approximately 8.52%.
The bonds issued by Abner Corporate Bond have a yield to maturity of around 8.52%.
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3. which company departments do you think would be activated by the incident response team in this case? make a list of these departments and what they might be focused on.
Company departments that would be activated by the incident response team in this case is Security, Legal, IT, Communications, Human Resources. They might be focused on identifying, ensuring and resolving incidents.
In this case, the incident response team would likely activate the following company departments:Security: This department would be focused on identifying the source of the incident and developing appropriate security measures to prevent future incidents.Legal: This department would be focused on ensuring that the incident response team adheres to relevant laws and regulations.IT: This department would be focused on resolving the technical issue associated with the incident and ensuring that systems are secure.Communications: This department would be focused on ensuring that stakeholders are informed of the incident and that appropriate messaging is developed.Human Resources: This department would be focused on addressing any personnel issues that may arise in relation to the incident.To know more about Incident response team, refer here:
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Sarah is making patriotic beaded bracelets to sell at the local flea market. She has 200 red beads, 150 red beads, and 50 white beads. She wants the same amount of each color on each bracelet. How many bracelets can she make? how many of each color beads can go on each bracelet?
Due to the fact that both 200 and 150 may be divided by 50, their biggest common factor is 50. Sarah may thus create 50 bracelets using 4 red beads and 3 blue beads each. We need to make sure that patriotic
The term "patriotic" relates to a person's love, fidelity, and allegiance to their nation. It is an emotional bond with one's country, culture, and principles. Patriotism frequently entails honouring and displaying respect for national symbols like the flag and anthem as well as commemorating important moments in the nation's past. Nationalism can take many different forms, such as celebrating national festivals, enlisting in the military, offering to help out in the community, or wearing or owning objects with patriotic emblems. People can feel a feeling of solidarity, pride, and belonging when they are patriotic, which helps to foster a sense of shared identity and a sense of responsibility for the welfare of the country. Yet, when carried to extremes or used to excuse harsh behaviours towards others, it can also result inattitudes"patriotic"
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which of the following statements is true of outsourcing decisions? question 20 options: break-even analysis can be used to provide insight into outsourcing decisions. the simplest outsourcing decision is a single supplier versus multiple suppliers. if a company decides to make a part in-house, it does not incur any fixed costs. if a company outsources its work to external supplier, the variable cost per unit will be low.
The statement that is true of outsourcing decisions is that if a company decides to outsource its work to an external supplier, the variable cost per unit will be low. (D)
Outsourcing to external suppliers often results in lower unit costs because these suppliers are experienced in production and economies of scale allow them to purchase inputs in large quantities at lower prices.
Additionally, the external supplier will incur the fixed costs associated with production such as depreciation and labor costs. As a result, the company who outsources its production will only incur the variable costs associated with production such as materials and energy.
This lower unit cost can provide insight into the cost benefit of outsourcing decisions and is an important factor to consider when making such a decision.(D)
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complete question:
which of the following statements is true of outsourcing decisions?
A) break-even analysis can be used to provide insight into outsourcing decisions.
B) the simplest outsourcing decision is a single supplier versus multiple suppliers.
C) if a company decides to make a part in-house, it does not incur any fixed costs.
D) if a company outsources its work to external supplier, the variable cost per unit will be low.
Peruse the book, "How to Win Friends and Influence People". You will find a PDF copy of the book in this module.
Find one principle that you consider to be valuable to business and write a one page summary of that principle.
In your one page summary you will address the following:
1. The principle that you are referring to and where in the book it can be located.
2. Why Dale Carnegie considers this principle to be important
3. Explain how this principle can be used to make you or your business plan better.
Don't judge, condemn, or complain is the guiding philosophy. It teaches us to be nice and considerate when taking into account other people's sentiments, according to Dale Carnegie. Respect must be earned by acting with it.
Why is it crucial to avoid complaining and improve company plans?
A nicer and more upbeat atmosphere is produced when whining is avoided. As a result, everyone experiences a small increase in happiness each day of their lives and is less likely to feel the need or temptation to broach a sensitive subject.
How to Win Friends and Influence People discussion questions for book clubs?
Who of your pals has good listening skills? Who do you know who is always grinning? How do these people make you feel about yourself, your life, as well as your engagement with them? How do you recollect names of people?
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which of the following is the best example of a not-for-profit business? group of answer choices the american cancer society mcdonald's kellogg's fedex delivery service hightower construction company
American Cancer Society is the prime example of a non-profit organisation.
What is meant by non-profit organisation?A non-profit organisation is one that was created with the intention of making a profit, and in which none of the proceeds are given to the organization's directors, officials, or members. Examples of typical nonprofit organisations include, among others, public schools, hospitals, unions, volunteer service groups, research centres, museums, and legal assistance societies. The majority of organisations can fall into one of the three primary categories, which include public charities, private foundations, and private operational foundations. A company that is not for profit has no profit to give to its shareholders. Instead of keeping the money it receives, the group contributes it to support its aims and objectives. Donations are another resource that a not-for-profit organisation may use to operate.Therefore, the correct option is b) The American Cancer Society.
The complete question is:
Which of the following is the BEST example of a not-for-profit business?
- Kellogg's
- The American Cancer Society
- Hightower Construction Company
- FedEx Delivery Service
- McDonalds
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FILL IN THE BLANK. Market ____ is the stage of the new product process that involves exposing actual products to prospective customers under realistic purchase conditions to see if they will buy
Market testing is the stage of the new product process that involves exposing actual products to prospective customers under realistic purchase conditions to see if they will buy.
Market Testing is the final step before introducing a product to the market and typically involves testing the product under real-life conditions and gathering feedback from prospective customers. Market testing typically involves trial runs of the product, allowing prospective customers to try out the product and provide feedback.
Market testing is important to ensure that the product is successful and appealing to the target market. This feedback can be used to make improvements to the product before its launch. Additionally, market testing helps to create buzz and excitement about the product before its launch, allowing the product to have a successful start.
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17. Identify TWO aspect that may be an indication that you do not have time
management skills.
Bad time management causes low productivity since tasks aren't planned out or given priority. It may cause individuals to miss out on time from routine duties and finally result in burnout. Setting attainable goals is one of several strategies for enhancing time management abilities.
What contributes to students' bad time management?Some of the most common effects of poor time management among college students include lack of sleep, decreased academic performance, continuous procrastination, poor nutrition, and a higher risk of dropping out. Students frequently miss class, rush through tasks, and submit subpar work as a result.
How much does poor time management cost?You can end up working longer and longer hours to do your task as a result of poor time management, which will leave you exhausted, stressed, burnt out, and unwell with less time for your personal life.
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rovinsky corporation, a company that produces and sells a single product, has provided its contribution format income statement for november. sales (7,700 units) $ 400,400 variable expenses 246,400 contribution margin 154,000 fixed expenses 103,500 net operating income $ 50,500 if the company sells 7,600 units, its net operating income should be closest to: (do not round intermediate calculations.) multiple choice $49,979 $48,500 $50,500 $46,000
If the company sells 7,600 units, its net operating income should be closest to $46,000 i.e., option D.
The provided contribution format income statement of Rovinsky Corporation is for the month of November. The sales (7,700 units) are $400,400; Variable expenses are $246,400; Contribution margin is $154,000; Fixed expenses are $103,500; Net operating income is $50,500.It is required to calculate the net operating income if the company sells 7,600 units.
Let's first calculate the contribution margin per unit: Contribution margin per unit = Total contribution margin / Total units sold= $154,000 / 7,700= $20 per unitNow, let's calculate the total contribution margin when 7,600 units are sold: Total contribution margin = Contribution margin per unit * Units sold= $20 * 7,600= $152,000Now, let's calculate the net operating income when 7,600 units are sold: Total Revenue = Selling Price per Unit * Units Sold= $400,400 / 7,700 * 7,600= $390,400Total variable expenses = Variable expenses per unit * Units Sold= $246,400 / 7,700 * 7,600= $243,200Total fixed expenses are $103,500.Net operating income = Total Revenue - Total variable expenses - Total fixed expenses= $390,400 - $243,200 - $103,500= $43,700
Therefore, the net operating income when the company sells 7,600 units is $43,700. Hence, option (D) is the correct answer. $46,000 is the closest to $43,700.
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in the role of kerry mohr, what specific comments and suggestions do you have for avery whitcomb? should a sales call objective and a customer value proposition be developed before completing the information in exhibit a?
As Kerry Mohr, I would provide Avery Whitcomb with feedback on the information presented in Exhibit A. Specifically, I would suggest that Avery highlight the benefits of Air Flyte's product in a more compelling manner.
What examples can be given for the situation?Example, instead of simply stating that the profit margin is higher than the product to be replaced, Avery should provide specific figures or percentages to demonstrate this difference. Additionally, Avery should provide more specific information about the projected turnover rate and provide evidence to support this claim.
I would also suggest that Avery focus on the unique features of Air Flyte's product, such as the durable synthetic material and proprietary outsole, and provide evidence to support these claims. Avery could use customer interviews or articles from hiking magazines to reinforce the value of these features.
Regarding the second question, it would be helpful to develop a sales call objective and customer value proposition before completing Exhibit A. A sales call objective would clarify the specific goals for the sales call and help Avery focus on the most relevant information to present to Brett Roloff. Similarly, a customer value proposition would outline the key benefits that Air Flyte's product offers to Mile-High Adventure and help guide the development of supporting information and reinforcement strategies.
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Deferred Tax Example – Balance Sheet Classification of DTAs/DTLs
At the end of 2024, Bonny Company had a $50,000 Balance in its DTA and a $425,000 balance in its DTL. The tax rate for all years is 35%. An explanation of the items that composed these balances is as follows:
What if?
What if?
Temporary Differences Cumulative Temporary Differences DTA or DTL? DTA or DTL?
(causing DTAs or DTLs) (Amount) (Amount)
Excess tax depreciation over book. $45,000 of the temporary difference will reverse next year. $500,000 Litigation expense accrual on books, not allowed for tax purposes until paid. The lawsuit is expected to be settled and paid next year. $125,000 An investment was sold this year. We have a receivable from the buyer that will be paid over the next several years. The full sale is recognized now on books, but the installment method for tax. $180,000 of the temporary difference will be reversed next year. $562,500 Totals DTL DTA The tax rate for 2024 is 35%, and 30% beyond. How does this change the DTA & DTL Balances?
Expert Answer
At the end of 2024, Bonny Company had a $50,000 Balance in its DTA and a $425,000 balance in its DTL. The changes to the DTA and DTL balances is based on the amount and timing of the reversal of temporary differences (causing DTAs or DTLs) and the applicable tax rate.
The temporary differences of $45,000 for excess tax depreciation over book and $180,000 for the investment sale will reverse in 2025. As these amounts will be taxed at a rate of 30%, the resulting deferred taxes of $13,500 ($45,000 x 0.30) and $54,000 ($180,000 x 0.30) will increase the DTA balance by $67,500 ($13,500 + $54,000).
The temporary difference of $500,000 for litigation expense accrual will reverse in 2025 and will be taxed at the rate of 35%, resulting in a deferred tax of $175,000 ($500,000 x 0.35). This will increase the DTL balance by $175,000.
As a result, the DTA balance will increase to $117,500 ($50,000 + $67,500) and the DTL balance will increase to $600,000 ($425,000 + $175,000).
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Following are selected balance sheet accounts of Del Conte Corp. at December 31, 2021 and 2020, and the increases or decreases in each account from 2020 to 2021. Also presented is selected income statement information for the year ended December 31, 2021, and additional information.
Selected Balance Sheet Accounts 2021 2020 Increase (Decrease)
Assets Accounts receivable $ 48,000 $ 31,000 $ 17,000 Property, plant, and equipment 291,000 254,000 37,000 Accumulated depreciation (192,000) (174,000) 18,000 Liabilities and Stockholders’ Equity Bonds payable 70,000 60,000 10,000 Dividends payable 11,500 7,800 3,700 Common stock, $1 par 36,000 26,000 10,000 Additional paid-in capital 12,500 5,800 6,700 Retained earnings 118,000 98,000 20,000 Selected Income Statement Information for the Year Ended December 31, 2021 Sales revenue $ 169,000 Depreciation 47,000 Gain on sale of equipment 16,500 Net income 42,000 Additional information:
Accounts receivable relate to sales of merchandise.
During 2021, equipment costing $54,000 was sold for cash.
During 2021, bonds payable with a face value of $34,000 were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium.
Required:
Items 1 through 5 represent activities that will be reported in Del Conte's statement of cash flows for the year ended December 31, 2021. The following two responses are required for each item:
Determine the amount that should be reported in Del Conte's 2021 statement of cash flows.
Select the category (i.e., O - Operating activity, I - Investing activity and F - Financing activity) in which the amount should be reported in the statement of cash flows
Following are selected balance sheet accounts of Del Conte Corp. at December 31, 2021 and 2020, and the increases or decreases in each account from 2020 to 2021. Also presented is selected income statement information for the year ended December 31, 2021, and additional information.
Selected Balance Sheet Accounts 2021 2020 Increase (Decrease)
Assets Accounts receivable $ 48,000 $ 31,000 $ 17,000 Property, plant, and equipment 291,000 254,000 37,000 Accumulated depreciation (192,000) (174,000) 18,000 Liabilities and Stockholders’ Equity Bonds payable 70,000 60,000 10,000 Dividends payable 11,500 7,800 3,700 Common stock, $1 par 36,000 26,000 10,000 Additional paid-in capital 12,500 5,800 6,700 Retained earnings 118,000 98,000 20,000 Selected Income Statement Information for the Year Ended December 31, 2021 Sales revenue $ 169,000 Depreciation 47,000 Gain on sale of equipment 16,500 Net income 42,000 Additional information:
Accounts receivable relate to sales of merchandise.
During 2021, equipment costing $54,000 was sold for cash.
During 2021, bonds payable with a face value of $34,000 were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium.
Required:
Items 1 through 5 represent activities that will be reported in Del Conte's statement of cash flows for the year ended December 31, 2021. The following two responses are required for each item:
1. Determine the amount that should be reported in Del Conte's 2021 statement of cash flows.
2. Select the category (i.e., O - Operating activity, I - Investing activity and F - Financing activity) in which the amount should be reported in the statement of cash flows.
1. Increase in Accounts Receivable: $17,000,Category: O - Operating Activity2. Increase in Property, Plant, and Equipment: $37,000Category: I - Investing Activity.
What is Property ?Property is an intangible asset that is owned by an individual or entity. It can be tangible, such as land, cars, and buildings, or it can be intangible, such as stocks, copyrights, trademarks, or patents. Property ownership gives the owner the right to use, possess, and enjoy the benefits of the asset.
3. Increase in Bonds Payable: $10,000, Category: F - Financing Activity
4. Sale of Equipment for Cash: $54,000Category: I - Investing Activity
5. Issuance of Bonds Payable: $34,000Category: F - Financing Activity.
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abigail, an hr executive in a company, coordinates with the management to plan and implement a wide range of employee engagement activities for improving the mental and physical health of the employees. these activities include personality enhancement sessions, career development seminars, and annual office trips. she also works with the management to provide employees with a platform where they can share their innovative ideas. in this scenario, abigail's initiatives fulfill the human resource management goal of: group of answer choices promoting individual growth and development. complying with social obligations. adhering to legal business guidelines. creating an ethnocentric work environment.
Abigail, an HR executive in a company, coordinates with the management to plan and implement a wide range of employee engagement activities for improving the mental and physical health of the employees.
These activities include personality enhancement sessions, career development seminars, and annual office trips. She also works with the management to provide employees with a platform where they can share their innovative ideas. In this scenario, Abigail's initiatives fulfill the human resource management goal of promoting individual growth and development.
Employee engagement activities are aimed at promoting the well-being of employees and their growth and development. When HR personnel plan and implement activities like personality enhancement sessions, career development seminars, and annual office trips, they are promoting the individual growth and development of employees.In the given scenario, Abigail, an HR executive in a company, is coordinating with the management to plan and implement employee engagement activities aimed at promoting the mental and physical health of employees. She is also providing employees with a platform to share their innovative ideas.
Therefore, Abigail's initiatives fulfill the human resource management goal of promoting individual growth and development.
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What Elon Musk says about China?
Elon Musk has made various comments about China over the years, both positive and negative. Here are some notable remarks:
Positive comments:In May 2021, Musk tweeted, "China rocks in my opinion. The energy in China is great. People there – gosh, there’s like a lot of smart, hard working people. And they’re really – they’re not entitled, they’re not complacent."Musk has praised China's progress in electric vehicles and renewable energy. In 2019, he said, "China is becoming a global leader in advanced energy, especially electric cars. It is remarkable to see."Negative comments:In 2020, Musk criticized China's handling of the COVID-19 pandemic, tweeting, "The panic is ." He later added, "Brutal lockdowns just won’t work and do immense harm to people."In 2019, Musk criticized China's trade policies, saying, "We're not allowed to own anything over there. I think that's pretty uncool." He also expressed concern about intellectual property theft in China.Overall, Musk's comments about China have been mixed, reflecting both admiration for its technological advancements and criticism of certain policies and actions.
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bertrand wants to buy a property in a rural area and needs to know whether the property site can sustain a septic system. what test should he perform before deciding to purchase the property?
Before purchasing a property in a rural area, Bertrand should perform test to know if the property site can sustain a septic system. Bertrand needs to carry out a percolation test to know if the property site can sustain a septic system.
A percolation test is a method that is used to test the suitability of soil for septic system installation. A septic system is an underground wastewater treatment system used in rural areas. A percolation test is a simple test that can be done to check the capability of the soil to absorb fluids.
In a percolation test, the soil’s ability to absorb water is tested to see if it’s appropriate for a septic system to be installed. The test checks the speed at which water drains from a test hole. The purpose of a percolation test is to check the soil’s capacity to absorb water or sewage.
This is important for installing a septic system. Therefore, Bertrand needs to carry out a percolation test before deciding to purchase the property. The percolation test is an important test that must be carried out before any installation of a septic system.
A percolation test is recommended before the installation of a septic system to determine the best site for the system. It is also essential to determine the appropriate design and size of the system that will fit the soil’s ability to absorb water. Bertrand needs to carry out a percolation test to know if the property site can sustain a septic system.
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Employer fired Worker for wearing a Steelers sweater to work, because Employer was a Bengals fan.
Employer is:
a. Liable to Worker for the tort of invasion of privacy.
b. Liable to Worker for harassment.
c. Liable to Worker for the tort of wrongful discharge.
d. Not liable to Worker.
Employer fired Worker for wearing a Steelers sweater to work, because Employer was a Bengals fan. Employer is (d) Not liable to Worker.
Wearing a Steelers sweater to work does not fall under any protected category such as race, gender, religion, or national origin. Therefore, the Employer's action does not violate any anti-discrimination laws, nor does it constitute harassment or invasion of privacy.
Additionally, unless there is a specific employment contract or collective bargaining agreement that states otherwise, employment in the United States is generally considered "at-will," which means an employer can terminate an employee for any reason, as long as it's not discriminatory or retaliatory.
Therefore, the Employer is not liable to Worker for any torts, and the Worker's termination is legal as long as the Employer did not violate any discrimination laws or the employment contract.
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assume that all goods and services that comprise the market basket used to create a price index, are purchased in the same quantities in the current year and in the base year. if the total dollar expenditure on the market basket is greater in the current year than in the base year, which of the following could have occurred? check all that apply. prices of all the goods in the market basket increased. prices of all the goods in the market basket decreased. prices of some of the goods in the market basket increased, while prices of other goods in the market basket decreased. prices of all the goods in the market basket stayed the same.
Given: Assume that all goods and services that comprise the market basket used to create a price index are purchased in the same quantities in the current year and in the base year.
If the total dollar expenditure on the market basket is greater in the current year than in the base year, which of the following could have occurred?
Check all that apply:
Prices of all the goods in the market basket increased, prices of all the goods in the market basket decreased, prices of some of the goods in the market basket increased while prices of other goods in the market basket decreased, prices of all the goods in the market basket stayed the same.
Answer: Prices of some of the goods in the market basket increased, while prices of other goods in the market basket decreased, and prices of all the goods in the market basket increased could have occurred.
This is because in the base year, the market basket's total expenditure was less than in the current year, so the total cost of the market basket could have increased due to a combination of some prices increasing and others decreasing, or all prices increasing.
Market Basket is a term used to describe a set of consumer goods and services used to determine the current state of the economy for inflation measurement purposes.
The market basket is a list of items that are commonly purchased by consumers, and the price index (CPI) reflects the total cost of the goods and services in the market basket.
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