Tangible resources have physical attributes and are visible.
What is a tangible resource?Tangible resources are physical resources that can be touched, felt, and seen. Land, buildings, machinery, and equipment are all examples of tangible assets. They are seen as easily quantifiable assets in accounting and are essential to many companies' operations. They have physical attributes and are visible. Tangible resources are items that may be seen, touched, or held in the context of business. As opposed to intangible assets, which include things like patents and trademarks, tangible resources are physical assets that a company can acquire and own.
Tangible resources have a monetary worth, such as plant and equipment, and can be utilized in the manufacturing of goods and services. The term "physical assets" is sometimes used to describe them.Tangible resources are physical resources that can be touched, felt, and seen. Land, buildings, machinery, and equipment are all examples of tangible assets. They are seen as easily quantifiable assets in accounting and are essential to many companies' operations.
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Based on the W-2 form provided, what was the largest withholding? a) Medicare tax b) Federal income tax c) State income tax d) Social security tax
Based on the W-2 form provided, the largest withholding was Federal income tax. Here option B is the correct answer.
To determine the largest withholding on the provided W-2 form, we need to look at the amounts withheld for each of the taxes mentioned. The form shows that the employee had a total of $7,000 withheld for federal income tax, $4,340 withheld for Social Security tax, $1,015 withheld for Medicare tax, and $1,050 withheld for state income tax.
Based on these figures, the largest withholding was for federal income tax, which amounted to $7,000. This is significantly more than any of the other taxes. Social Security tax was the next largest withholding, totaling $4,340, followed by state income tax at $1,050, and Medicare tax at $1,015.
It's important to note that the amount of tax withheld from an employee's paycheck can depend on a variety of factors, such as the employee's income level and the number of exemptions claimed on their W-4 form. The amounts shown on this particular W-2 form are specific to this employee's situation and may not be representative of other employees or situations.
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______ refers to the idea that a firm is a bundle of resources and capabilities that is unique to the firm.
Resource-based view refers to the idea that a firm is a bundle of resources and capabilities that is unique to the firm.
What is resource-based view?The resource-based view is a strategic management approach that seeks to identify a firm's resources and capabilities as the key drivers of the company's performance and potential competitive advantage. As per this approach, a company's resources and capabilities are essential factors for achieving long-term competitive advantage rather than industry attributes such as economies of scale, global supply chains, or market growth. It contends that a company's unique resources and capabilities, rather than external variables, determine the company's strategic positioning and potential for long-term economic performance. According to this viewpoint, resources may be categorized into several types, including physical, financial, technological, human, and organizational. The company's unique capabilities, on the other hand, are derived from the ability to manage those resources strategically.
Resource-Based View aims to identify the company's distinct resources and capabilities as critical drivers of competitive advantage and economic performance over time. Rather than industrial characteristics like economies of scale or market growth, a company's resources and capabilities are considered to be the essential factors for maintaining a long-term competitive advantage. The primary goal of this approach is to determine the company's strategic position and potential for long-term economic performance by leveraging its unique resources and capabilities, rather than external factors.
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A firm trying to compete with the leading firm in a competitive industry can try to negate the leading firm's competitive advantage through __. -direct imitation-engaging in perfect competition-substitution-value-added resources
A firm trying to compete with the leading firm in a competitive industry can try to negate the leading firm's competitive advantage through value-added resources.
What is competitive advantage?A competitive advantage is the unique competitive element that provides a business with a better advantage than its rivals. It allows the company to create greater profits than its rivals since it has something that they do not. It's a unique edge that a company has over its rivals, enabling it to create greater profits than them.
There are several techniques to negate the leading firm's competitive advantage, including value-added resources, direct imitation, substitution, and engaging in perfect competition. However, among all of these techniques, the most effective one is the use of value-added resources.
What are Value-Added Resources?Value-added resources are the resources that a company owns, which are not readily available to its rivals. These resources allow the company to offer something unique to the market that its rivals cannot. It could be anything from a proprietary technology to a skilled workforce, and these resources allow the company to distinguish itself from its competitors.
When a company uses value-added resources, it creates a unique competitive advantage that cannot be replicated quickly. This is because the company has something that its rivals don't have, and it can leverage that advantage to increase its profits. Hence, we can conclude that value-added resources are the most effective technique for negating the leading firm's competitive advantage.
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your study partner is confused by the upward-sloping short-run aggregate supply curve and the vertical long-run aggregate supply curve. how would you explain this? the short-run aggregate supply curve slopes upward because many production costs, particularly can be taken as . the long-run aggregate supply is vertical because all prices, including nominal wages, are fully in the long-run.
The short-run aggregate supply curve slopes upward because many production costs, particularly can be taken as such.
This means that when the demand for goods and services in the economy increases, businesses will produce more in the short run, but this will come at an increasing cost as resources become scarce. This is reflected in the upward slope of the short-run aggregate supply curve.
The long-run aggregate supply curve is vertical because all prices, including nominal wages, are fully in the long-run. This means that when there is an increase in demand for goods and services in the economy, businesses will be able to produce more without facing increasing costs because they will be able to increase the number of workers and other resources that they use. This is reflected in the vertical slope of the long-run aggregate supply curve.
In summary, the difference between the upward-sloping short-run aggregate supply curve and the vertical long-run aggregate supply curve is due to the fact that in the short run, businesses face increasing costs as they produce more, while in the long run, businesses are able to increase production without facing increasing costs. This is reflected in the shape of the two curves.
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fred has begun his first sales job, and the company has trained him in product knowledge. in which two major areas does fred still need additional training?
Although Fred has been trained in product knowledge, he still needs additional training in customer service and sales techniques.
Customer service is essential for understanding and helping customers, while sales techniques involve being able to assess customer needs and being able to market and sell the product accordingly.
Sales techniques involve being able to understand customer needs, selling strategies, and closing the sale. It also involves being able to follow up with customers, answer questions, and track customer relationships.
With additional training, Fred can become more knowledgeable about customer service and sales techniques, which will help him be a successful salesperson.
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the amount of a product that would be offered for sale at a wide array of prices that would prevail in the market refers to:
The amount of a product that would be offered for sale at a wide array of prices that would prevail in the market refers to the supply of the product.
What is supply?Supply is the total amount of a commodity or service that a producer, or a group of producers, is willing to offer to the market at various price points during a particular period of time. As a result, supply is a fundamental principle in economics that reflects how much of a good or service is available to consumers at various prices.
In general, the supply of a product is influenced by several variables, such as price, production costs, technology, and others. Therefore, it is important to note that the supply of a product can fluctuate based on various factors, and therefore the price of a product can also vary accordingly, with a wide array of prices prevailing in the market.
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Reviewing related party transactions to confirm that they are properly recorded is an example of verifying financial statement ___________ of assets.
Reviewing related party transactions is a way to ensure that these transactions are properly recorded and reported in the financial statements accuracy of assets is an important step in the audit process.
The auditor must review all related party transactions and confirm that the transactions were recorded accurately and in accordance with the terms of the agreement. This includes confirming that the amounts reported are consistent with the amounts agreed upon in the related party agreements.
Additionally, the auditor must ensure that the related party transactions are recorded in accordance with the applicable accounting standards.
This may involve reviewing supporting documents such as contracts and invoices to ensure that the amounts reported reflect the actual amounts incurred.
Additionally, the auditor must ensure that the related party transactions are properly classified in the financial statements, as this can have a material impact on the accuracy of the reported financial statements. By performing these procedures, the auditor can ensure that the financial statement accuracy of assets is verified.
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a company anticipates the cost to heat the building will be $45,000. product a take up 1000 square feet of space, while product b takes up 500 square feet. the activity rate per product using activity-based costing would be
The activity rate per product using activity-based costing would be $30/sq ft.
To calculate the activity rate per product using activity-based costing, we need to first identify the cost driver or activity that causes the heating cost to be incurred.
Let's assume that the cost driver is the square footage of space occupied by each product. In that case, we can calculate the activity rate per product as follows:
Total square footage = 1000 + 500 = 1500 sq ft
Activity rate per product = Total heating cost / Total square footage
= $45,000 / 1500 sq ft
= $30/sq ft
As a result, $30/sq ft is the activity rate per product when adopting activity-based costing.
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you are going to receive $5,000 at the end of each year for four years. if the annual discount rate is 7%, what is the present value of this income stream?
The present value of this income stream is $16,119.27.
This is calculated by taking the amount of $5,000 received at the end of each year and discounting it back to the present day, taking into consideration the 7% annual discount rate.
For example, if we assume the payments are received at the end of each year, then the present value calculation would look like this:
Year 1: 5,000 / (1 + 0.07)^1 = 4,673.03
Year 2: 5,000 / (1 + 0.07)^2 = 4,367.36
Year 3: 5,000 / (1 + 0.07)^3 = 4,081.97
Year 4: 5,000 / (1 + 0.07)^4 = 3,814.82
The total present value of this income stream is then calculated as follows:
4,673.03 + 4,367.36 + 4,081.97 + 3,814.82 = $16,119.27
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select all the correct answers. what were two effects of the lack of representation of the third estate in the estates-general?
The lack of representation of the Third Estate in the Estates-General had two major effects. it caused the Third Estate to become increasingly angry and it led to an unequal taxation system
First, it caused the Third Estate to become increasingly angry and frustrated over the lack of power they had in their government. This anger was expressed in the National Assembly and ultimately led to the French Revolution.
Second, it led to an unequal taxation system. The Third Estate was forced to pay more taxes than the other two estates, which led to an increasing sense of unfairness and resentment.
This increased tension between the different estates and ultimately resulted in the collapse of the Ancien Régime.
In summary, the lack of representation of the Third Estate in the Estates-General had two major effects. It caused the Third Estate to become increasingly angry and frustrated, leading to the French Revolution.
It also led to an unequal taxation system which caused resentment and tension between the different estates and resulted in the collapse of the Ancien Régime.
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Fill in the blank: ____ are more concerned with how training may affect the attainment of financial goals for the particular units they supervise.
Managers are more concerned with how training may affect the attainment of financial goals for the particular units they supervise. Managers are the individuals in the company who make decisions, allocate resources, and direct the activities of others towards the attainment of targets.
Financial goals are specific, measurable, and achievable financial targets set by a business, corporation, or individual. Financial goals can be short-term, such as managing daily expenses, or long-term, such as retiring comfortably. Financial goals must be connected to the business's mission and vision. Managers must also assess the training's financial impact on the company, including return on investment (ROI), and overall effectiveness.
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Which of the following is a situation that might call for an indirect strategy?a. When trying to facilitate use of proper wordsb. When preventing frustrationc. Respects the feelings of the audience
"Respecting the feelings of the audience" might call for an indirect strategy. Thus, C is correct.
Indirect strategy is a communication approach that involves using subtle cues or hints to convey a message instead of being direct. This strategy may be used to show respect or sensitivity towards the emotions or beliefs of the audience. For instance, when addressing a sensitive topic such as someone's weight or personal beliefs, an indirect approach may be more appropriate to avoid causing offense or discomfort.
Indirect strategy can also be useful when dealing with someone who is defensive or resistant to direct communication. In such cases, a more subtle approach may help to prevent frustration and encourage open dialogue.
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One of the basic ways in which services differ from products is that production and consumption are ______ from each other. Consequently, service providers often include options for the customer to become more involved in the production of the service, which usually results in greater customer satisfaction.Multiple choice question.infinite
intangible
perishable
inseparable
One of the basic ways in which services differ from products is that production and consumption are inseparable from each other. Consequently, service providers often include options for the customer to become more involved in the production of the service, which usually results in greater customer satisfaction.
Inseparability is a characteristic of services that means that production and consumption cannot be separated from one another. The production of a service occurs at the same time as its consumption by the customer.
Unlike products, which can be manufactured and stored until they are purchased, services are created and used in real-time, meaning that their production and delivery happen at the same time.
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suppose that we observe a decrease in wages. which graph most accurately shows how this would affect the aggregate demand - aggregate supply model?
Answer: The correct graph that shows how a decrease in wages affects the aggregate demand-aggregate supply model is the graph C, where the aggregate demand curve shifts to the right while the aggregate supply curve shifts to the left.
The Aggregate Demand - Aggregate Supply model (AD-AS model) is a macroeconomic model that explains price level and real output changes that occur in the economy. The model provides a framework for analyzing the impacts of economic policies and other macroeconomic factors that influence the economy in general. When there is a decrease in wages, the cost of labor decreases.
As a result, firms are willing to supply more goods and services at every price level. Therefore, the aggregate supply (AS) curve shifts to the right. Similarly, consumers would have more purchasing power and would therefore increase the demand for goods and services.
Therefore, the aggregate demand (AD) curve shifts to the right. The model shows how changes in macroeconomic variables like price level, real GDP, and aggregate expenditures impact the economy. The intersection of the aggregate demand (AD) and aggregate supply (AS) curves determines the equilibrium point in the model, which is also referred to as the macroeconomic equilibrium point.
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multiple choice question remaining is the key to an organization's success in changing times. multiple choice question. flexible inflexible stable consistent
The remaining key to an organization's success in changing times is consistent.
What is consistent?
Consistent means the quality of achieving a level of stability and maintaining continuity by doing a task in a reliable and disciplined manner. It can be determined by the degree to which an individual repeats a pattern, and the extent to which they avoid doing things differently even though it may appear appealing. It involves concentrating on the job at hand and finishing it in a dependable and repetitive manner.
If people are always doing the same thing in the same manner, then there will be no surprises or problems. Furthermore, it is an essential feature of successful businesses. Consistent efforts are necessary for attaining any goal, and they play a vital role in a company's success.
Consistent efforts allow an organization to maintain the quality and remain ahead of competitors. This kind of approach helps in the decision-making process, especially when it comes to bringing in new strategies or modifications.
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Answer:
flexible
Explanation:
true or false: gdp only counts final goods and services to avoid multiple counting of goods. true false question. true false
True. GDP only counts final goods and services to avoid multiple counting of goods is correct.
Gross Domestic Product (GDP) is a monetary measure of the market value of all final goods and services produced and sold by a country or country over a specified period of time, commonly referred to as the "intermediate goods and services used in its production." ” is called. GDP is most commonly used by individual governments to measure economic health. Due to its complex and subjective nature, this indicator is often revised before it can be considered a reliable indicator.
However, nominal GDP per capita does not reflect differences in cost of living and inflation rates across countries. Therefore, using purchasing power parity (PPP), GDP per capita helps compare living standards between countries, while nominal GDP helps compare economies on international markets. The ratio of GDP to the total population of a region is GDP per capita (also known as median standard of living).
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When calculating a feeder or service load for existing installations, if the maximum demand data for a 1-year period is not available, the calculated load shall be permitted to be based on the maximum demand (the _____ kilowatts reached and maintained for a 15-minute interval) continuously recorded over a minimum 30-day period using a recording ammeter or power meter connected to the highest loaded phase of the feeder or service, based on the initial loading at the start of the recording.highest average220.87(1) Ex
If the maximum demand data for a 1-year period is not available, the calculated load shall be permitted to be based on the maximum demand (the highest average is 220.87(1) kilowatts reached and maintained for a 15-minute interval)
What is a feeder in electricity?
In the context of electricity distribution systems, a feeder is a circuit that carries electrical power from a substation to a distribution network or to a group of customers. A feeder is typically a set of electrical conductors (such as overhead wires, underground cables, or busbars) that are designed to deliver power to a specific area or group of customers.
Feeders are an essential component of electrical power distribution systems and are used to manage the flow of electricity from the substation to the loads. The size and capacity of a feeder depend on the amount of electrical power it is intended to deliver and the number of customers it is designed to serve.
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suppose you observe a market where wild-caught salmon is over consumed and farm-raised chicken is not over consumed. what might explain this
This could be explained by the difference in availability between wild-caught salmon and farm-raised chicken.
Wild-caught salmon may be more scarce, so it is being over-consumed. Meanwhile, farm-raised chicken may be more widely available, so it is not being over-consumed.
One potential explanation is that salmon is perceived as a healthier or more desirable protein source than chicken by consumers. Another potential explanation is that salmon may be more readily available in the market, leading to increased consumption. Finally, it is possible that the marketing and advertising strategies for salmon and chicken may differ, leading to different levels of consumption between the two products. It is important to note that there may be other factors that could be influencing consumption patterns as well, and further research would be needed to determine the exact causes of the observed differences in consumption.
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The four categories of personnel required for a moderate complexity laboratory to meet CLIA accreditation requirements are:A. director, clinical consultant, technical consultant, and testing personnel.B. director, supervisor, technical consultant, and testing personnel.C. supervisor, clinical consultant, technical consultant, and testing personnel.D. director, clinical consultant, technical consultant, and general supervisor.
The four categories of personnel required for a moderate complexity laboratory to meet CLIA accreditation requirements are D). "director, clinical consultant, technical consultant, and general supervisor."
Here is a brief explanation of each role:
1. Director: The individual responsible for the overall management of the laboratory, ensuring compliance with regulations and maintaining quality standards.
2. Clinical Consultant: A healthcare professional who provides guidance on the clinical aspects of laboratory testing, including test selection and interpretation of results.
3. Technical Consultant: An expert in the specific testing methods used by the laboratory, responsible for ensuring the accuracy and reliability of test results.
4. General Supervisor: A person responsible for the day-to-day supervision of testing personnel and ensuring that all laboratory procedures are followed correctly.
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on january 1, nees manufacturing lends $10,000 to roberson supply using a 9% note due in eight months. calculate the amount of interest revenue nees will record on september 1, the date that the note is due.
The amount of interest revenue nees will record on september 1, the date that the note is due is $604.
To calculate the amount of interest revenue Nees will record on September 1, we can use the following formula:
Interest Revenue = Principal x Interest Rate x Time (in years)
In this case, the principal is $10,000, the interest rate is 9%, and the time is 8 months (0.67 years).
Therefore, the interest revenue that Nees will record on September 1 is:
Interest Revenue = $10,000 x 0.09 x 0.67
Interest Revenue = $604
Thus, Nees will record $600 of interest revenue on September 1.
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kenny and tyler, who do not get along, were assigned to work on a spanish project together. instead of asking for a new partner, kenny decided to approach tyler to mend their relationship. kenny was using
Kenny and Tyler, who do not get along, were assigned to work on a Spanish project together. Instead of asking for a new partner, Kenny decided to approach Tyler to mend their relationship. Kenny was using a strategy called collaborative problem-solving.
Collaborative problem-solving is the process of working with others to identify and resolve a problem. It involves the pooling of resources, knowledge, and skills of individuals to find a solution that is satisfactory to all parties involved.
Collaborative problem-solving typically involves a team of people who work together to identify the problem, gather information, analyze the data, and propose potential solutions. It is a highly effective approach to problem-solving as it brings together different perspectives and experiences, which can lead to more creative and innovative solutions.
In this approach, both parties come together and work out their differences in order to complete a common goal. In this case, Kenny and Tyler need to work together to finish their Spanish project.
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assessment description discuss the highlights of your strategic plan and any modifications that need to be made. what additional information do you need to complete your capstone project paper what is your plan to attain that?
Your strategy for achieving that is the additional information you need to finish your capstone project paper. Tracking your assessment progress toward goals can be made possible by having a strategic strategy in place.
The success of your firm can be directly impacted by each department's and team's progress when they are aware of the overall plan of the business, resulting in a top-down approach to tracking key performance indicators (KPIs). The highlights of your strategic plan are covered in the assessment description, along with any changes that need to be made.
A strategic plan comprising a goal, a strategy, and a tactic can look like this: Objective (what the organization wants): Over the following two quarters, boost online sales by 20%. Strategy (how the organization will obtain it): In the next two quarters, increase internet marketing and social media presence by 25%.
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dan's best friend jay tells dan that his favorite thing to do is go to concerts. in fact, going to concerts is popular with a lot of dan's friends. dan's budget constraint will
Dan's budget constraint will depend on a few factors, including his income, the cost of concert tickets, and any other expenses he may have. However, assuming that going to concerts is something that Dan is interested in, his budget constraint can be represented by the following formula:
C = I - T
If T is the amount he spends on concert tickets, I is his income, and C is his consumption. According to the budget limitation, Dan's spending cannot be greater than his income less the cost of his concert tickets.
Dan might experience some social pressure if going to concerts is a popular pastime among his friends, even if they are pricey. This can indicate that he needs to change his spending plan to account for this cost. Dan can decide to spend his money on other activities if, on the other hand, he is not really interested in attending concerts.
In the end, Dan's financial restrictions will be determined by his own preferences and financial condition.
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The client ___ the new marketing plan
"The client approved the new marketing plan."
In the given blank space, the correct word that can be used is "approved". The word "approved" signifies that the client agreed to the new marketing plan that has been presented by the team or the company. The company or the team made the new marketing plan with some new strategies or techniques to implement in the new plan.
After the presentation, the client must have found the plan attractive and then he/she agreed to the plan, and the client approved the new marketing plan.
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hange in the asset turnover ratio from 2.0 to 1.8 would indicate a.an increase in the effectiveness of assets in producing sales. b.a favorable trend in using assets to generate sales. c.an unfavorable trend in using assets to generate sales. d.none of these choices are correct.
The change in the asset turnover ratio from 2.0 to 1.8 indicates an unfavorable trend in using assets to generate sales. The correct option is c.
Asset turnover is a financial ratio that compares the total amount of company revenue to the total amount of assets in use. Asset turnover is used to assess the productivity of a company's assets. The formula for asset turnover is as follows: Sales / Total Assets = Asset Turnover. This ratio measures the efficiency of a company's use of its assets to generate revenue. It is calculated by dividing a company's total sales by its total assets. A decrease in the asset turnover ratio suggests that the company is less efficient at using its assets to generate sales, meaning fewer sales per asset.
In this case, the decrease in the asset turnover ratio indicates that the company is becoming less effective at using its assets to produce sales. While it is possible that this could be due to a decrease in sales, it is more likely that the decrease is due to an increase in the company's assets. This means that the company has increased its assets, but is not able to generate enough sales to make up for the increase.
Overall, the decrease in the asset turnover ratio is indicative of an unfavorable trend in the company's ability to use its assets to generate sales. It suggests that the company needs to better manage its assets in order to generate more sales. Hence, the correct option is c.
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suppose the government increases the number of weeks an unemployed worker can collect unemployment insurance payments. all else being equal, we would expect unemployment to .
The correct option is C, Suppose the government reduces the number of weeks a worker who becomes unemployed can collect unemployment insurance payments. All else the same, we would expect frictional unemployment to decrease.
Insurance is a method of safety from financial loss wherein, in alternate for a fee, a celebration has the same opinion to compensate some other celebration inside the occasion of a sure loss, harm, or damage. it is a form of chance control, frequently used to hedge towards the risk of a contingent or unsure loss.
An entity which affords coverage is called an insurer, insurance organization, coverage provider, or underwriter. a person or entity who buys insurance is referred to as a policyholder, while someone or entity covered underneath the policy is called an insured. The insurance transaction involves the policyholder assuming a guaranteed, regarded, and relatively small loss in the form of a fee to the insurer (a premium) in alternate for the insurer's promise to compensate the insured inside the occasion of a included loss.
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Complete Question: -
Suppose the government reduces the number of weeks a worker who becomes unemployed can collect unemployment insurance payments. All else the same, we would expect ________ unemployment to ________.
Group of answer choices
a. structural; increase
b. cyclical; decrease
c. frictional; decrease
d. structural; decrease
e. frictional; increase
when formulating a social media strategy, you might spend some time searching for official and unofficial company accounts, fan accounts, outdated and fake accounts. where should this information live?
When formulating a social media strategy, the information about official and unofficial company accounts, fan accounts, outdated and fake accounts should live in a document or spreadsheet.
document or spreadsheet is easily accessible and shareable among the members of the team. This can be a social media audit document, which is a comprehensive overview of a brand's social media presence, including all the accounts and profiles associated with it. Keeping this information organized and up-to-date can help ensure that the social media strategy is effective and that the brand is accurately represented online.
What is social media?
Social media refers to online platforms and website that allow users to create, share, and exchange content and participate in social networking. Social media platforms can include social networking sites and various other online forums and communities. Social media has become a ubiquitous part of modern life, and has had a profound impact on how people interact, communicate, and consume information.
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One of your customers is delinquent on his accounts payable balance. You've mutually agreed to a repayment schedule of $500 per month. You will charge 0.9 percent per month interest on the overdue balance.
If the current balance is $14,720, how many months will it take for the account to be paid off?
It will take approximately 30 months for this customer's accounts payable balance to be paid off. The current balance of $14,720 will be paid in installments of $500 per month with 0.9 percent interest being charged each month.
This interest will be computed each month, and applied to the balance. At the end of each month, the interest portion of the payment will be deducted from the balance, and the remaining amount will be applied to the principal, reducing the balance further.
This will continue until the balance is paid up, in approximately 30 months. This repayment schedule is based on the principle of compound interest, meaning that the interest is calculated not only on the principal amount, but also on the interest accrued from the previous months.
This repayment plan allows the customer to slowly reduce their balance over time and pay off their accounts payable balance.
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Via Gelato is a popular neighborhood gelato shop. The company has provided the following data concerning its operations:
Fixed Element Variable Element Actual Total per Month per Liter for June
Revenue $12 $71,540 Raw materials $4.65 $29,230 Wages $5,600 $1.40 $13,860
Utilities $1,630 $0.20 $3,270
Rent $2,600 $2,600 Insurance $1,350 $1,350 Miscellaneous $650 $0.35 $2,590
While gelato is sold by the cone or cup, the shop measures its activity in terms of the total number of liters of gelato sold. For example, wages should be $5,600 plus $1.40 per liter of gelato sold and the actual wages for June were $ 13,860. Via Gelato expected to sell 6,000 liters in June but actually sold 6,200 liters.
Required:
Prepare a report showing Via Gelato's revenue and spending variances for June.
A report based on Via Gelato's revenue, raw materials, wages, utilities, rent, insurance, and other miscellaneous details can be prepared by recording revenue variance, material spending variance, wages spending variance, utilities spending variance, and miscellaneous spending variance.
Revenue variance:
Actual revenue = 6,200 liters x $12 = $74,400
Expected revenue = 6,000 liters x $12 = $72,000
Revenue variance = Actual revenue - Expected revenue = $74,400 - $72,000 = $2,400 favorable
Spending variances:
Material spending variance:
Actual spending = $29,230
Actual liters used = $29,230 ÷ $4.65 = 6,287.10 liters
Expected spending = 6,000 liters x $4.65 = $27,900
Material spending variance = Actual spending - Expected spending = $29,230 - $27,900 = $1,330 unfavorable
Wages spending variance:
Actual spending = $13,860
Actual base wages = $5,600
Actual variable wages = $13,860 - $5,600 = $8,260
Actual liters used = $8,260 ÷ $1.40 = 5,900 liters
Expected spending = $5,600 + (6,000 liters x $1.40) = $14,200
Expected base wages = $5,600
Expected variable wages = $14,200 - $5,600 = $8,600
Wages spending variance = Actual spending - Expected spending = $13,860 - $14,200 = $340 unfavorable
Base wages variance = Actual base wages - Expected base wages = $5,600 - $5,600 = $0
Variable wages variance = Actual variable wages - Expected variable wages = $8,260 - $8,600 = $340 favorable
Utilities spending variance:
Actual spending = $3,270
Actual liters used = $3,270 ÷ $0.20 = 16,350 liters
Expected spending = 6,000 liters x $0.20 = $1,200
Utilities spending variance = Actual spending - Expected spending = $3,270 - $1,200 = $2,070 unfavorable
Miscellaneous spending variance:
Actual spending = $2,590
Actual liters used = $2,590 ÷ $0.35 = 7,400 liters
Expected spending = 6,000 liters x $0.35 = $2,100
Miscellaneous spending variance = Actual spending - Expected spending = $2,590 - $2,100 = $490 unfavorable
The report showing Via Gelato's revenue and spending variances for June is as follows:
Revenue variance: $2,400 favorable
Material spending variance: $1,330 unfavorable
Wages spending variance: $340 unfavorable
Utilities spending variance: $2,070 unfavorable
Miscellaneous spending variance: $490 unfavorable
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is a single mom with three children who live at home. she earned less than $40,000 in 2020. what is the maximum amount of earned income tax credit that she may qualify for?
A single mom with three children who live at home earned less than $40,000 in 2020. The maximum amount of earned income tax credit that she may qualify for is $6,431.
What is Earned Income Tax Credit?
The Earned Income Tax Credit (EITC) is a refundable income tax credit for working individuals and families who have low to moderate incomes. To qualify for the EITC, you must have worked for someone or run a business or farm, and you must meet certain income and eligibility requirements.
The maximum Earned Income Tax Credit (EITC) for the year 2020 is:
$6,660 with three or more qualifying children
$5,920 with two qualifying children
$3,584 with one qualifying child
$538 with no qualifying children
A single mother with three children who earned less than $40,000 in 2020 would qualify for the maximum amount of Earned Income Tax Credit, which is $6,431.
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