Activity-Based Quality Costing refers to a cost accounting approach that links the quality cost of an item to the process activities undertaken to create that item.
In this method, the cost of quality activities is traced to specific products, thereby showing the potential savings possible from reducing or eliminating these activities. Ivanov Inc., has two different generators, A and B. The company has identified the following quality activities and costs associated with the two products.
The given table displays the details of quality activities and cost. [tex]\begin{matrix}Activities& Perform\ warranty\ work & Scrapping\ units & Inspecting & Quality\ training \\ & \$830,110 & \$617,580 & \$317,520 & \$83,332 \\\ Units\ produced & 163,200 & 349,200 & - & - \\\ Warranty\ work(units) & 1,720 & 850 & - & - \\\ Scrapped\ units (number) & 3,360 & 870 & - & - \\\ Inspection (hours) & 3,370 & 1,670 & - & - \\ Quality\ training (hours) & - & - & - & 83 \\
Generator\ A & \$830,110 & \$617,580 & \$317,520 & \$83,332 \\\ Generator\ B & - & - & - & - \end{matrix}[/tex]To identify the quality cost of producing generator B, additional data is needed.
The data given in the table shows that the company spent $830,110 on warranty work for generator A, which indicates that the warranty work cost for generator B should be over $830,110. The same procedure will be followed for Scrapping units, Inspecting and Quality training, and the relevant cost will be added for generator B.
To know more about accounting visit:
https://brainly.com/question/5640110
#SPJ11
Listed below are several ways to classify liabilities followed by a series of situations. Match the classifications to the situations by placing the appropriate letter in the space provided. CLASSIFICATIONS A) Current liabilities that arise from transactions with employees B) Current liabilities that arise from transactions with customers C) Current liabilities that arise from transactions with lenders D) Current liabilities that arise from transactions with shareholders E) Not a current liability SITUATIONS 1. Gift cards sold 2. Wages payable 3. Wages Expense 4. Estimates of future costs associated with assurance-type warranties 5. El and CPP payable 6 Annual corporate income tax pavable 6. Annual corporate income tax payable 7. Current portion of long-term debt 8. Bank overdraft 9. Dividend payable 10. Warranty expense 11. Customer Loyalty Provision 12. Sale of service-type warranties АПВ CD E
Current liabilities that arise from transactions with customers: Gift cards sold, Customer Loyalty Provision. Current liabilities that arise from transactions with employees: Wages payable, EI and CPP payable. Current liabilities that arise from transactions with lenders: Current portion of long-term debt, Bank overdraft. Current liabilities that arise from transactions with shareholders: Dividend payable.
Not a current liability: Estimates of future costs associated with assurance-type warranties, Warranty expense. Classifications:
A) Current liabilities that arise from transactions with employees
B) Current liabilities that arise from transactions with customers
C) Current liabilities that arise from transactions with lenders
D) Current liabilities that arise from transactions with shareholders
E) Not a current liability
Situations: 1. Gift cards sold - Current liabilities that arise from transactions with customers
2. Wages payable - Current liabilities that arise from transactions with employees
3. Wages Expense - Not a current liability
4. Estimates of future costs associated with assurance-type warranties - Not a current liability
5. EI and CPP payable - Current liabilities that arise from transactions with employees
6. Annual corporate income tax payable - Not a current liability
7. Current portion of long-term debt - Current liabilities that arise from transactions with lenders
8. Bank overdraft - Current liabilities that arise from transactions with lenders
9. Dividend payable - Current liabilities that arise from transactions with shareholders
10. Warranty expense - Not a current liability
11. Customer Loyalty Provision - Current liabilities that arise from transactions with customers
12. Sale of service-type warranties - Not a current liability.
To know more about Bank overdraft visit :-
https://brainly.com/question/16573865
#SPJ11
in some organizations, the _____ process is called the requisition-to-pay process.
In some organizations, the procurement process is called the requisition-to-pay process.
The requisition-to-pay process refers to the entire lifecycle of purchasing goods or services within an organization, starting from the identification of the need for a product or service (requisition) to the payment made for the received goods or services. This process typically involves several stages, including requisition creation, supplier selection, purchase order creation, goods receipt, invoice processing, and payment. The term "requisition-to-pay" emphasizes the end-to-end nature of the procurement process, highlighting the flow of activities from the initial request to the final payment. This process is crucial for ensuring efficient and effective procurement operations within organizations.
To learn more about operations
https://brainly.com/question/30415374
#SPJ11
GNP=GDP+ plus + Income received by citizens for factors of production supplied abroad -minus- income paid to foreigners for they contribution to domestic output. True No answer text provided. No answer text provided. False Question 4 2 pts A farmer grows wheat worth 50$ and sells it to the flour mill, which turns it into flour and sells it for 100$. The flour is used in a bakery to produce bread which he sells for 300$. What is the GDP? \begin{tabular}{l} 300$ \\ \hline 50$ \\ \hline 100$ \end{tabular} 250$
The GDP in this scenario is $400, calculated by adding the final values of all goods and services produced.
The GDP (Gross Domestic Product) represents the total value of all final goods and services produced within a country's borders in a specific time period. In this scenario, the farmer grows wheat worth $50, which is sold to the flour mill. The wheat's value of $50 is considered an intermediate good because it is not the final product that directly reaches the consumer.
The flour mill purchases the wheat for $50 and turns it into flour, which is then sold for $100. The value of the flour is included in the GDP because it represents the final product produced by the flour mill.
The flour is subsequently used in a bakery to produce bread, which is sold for $300. The value of the bread is also included in the GDP since it represents the final product produced by the bakery.
To calculate the GDP, we add up the final values of all goods and services produced. In this case, the GDP would be $100 (value of the flour) + $300 (value of the bread) = $400. The wheat's value of $50 is not included in the GDP because it is an intermediate good.
Therefore, the GDP in this scenario is $400.
Learn more about GDP here:
https://brainly.com/question/30504843
#SPJ11
help pls!
The NPV (Net Present Value) of the project at \( 50 \% \) discount rate is: Zero 57,500 \( \$ 6,000 \) \( \$ 15,000 \)
The NPV (Net Present Value) of the project at \( 50 \% \) discount rate is $78,500
(Net Present Value) of a project is the difference between its present value and its initial investment.
It determines the profitability of an investment.
The NPV (Net Present Value) is calculated as follows:
NPV = Present value of future cash inflows – Initial investment
For a project to be acceptable, the NPV must be greater than or equal to zero.
If the NPV is greater than zero, then the investment is profitable.
If the NPV is equal to zero, then the investment is break-even.
If the NPV is less than zero, then the investment is unprofitable.
Since the NPV (Net Present Value) of the project at 50% discount rate is Zero, the initial investment is equal to the present value of future cash inflows at 50% discount rate.
Therefore, the initial investment is: Initial investment = Present value of future cash inflows at 50% discount rate= $57,500 + $6,000 + $15,000= $78,500Hence, the correct option is $78,500.
To know more about NPV :
https://brainly.com/question/30404848
#SPJ11
Discuss Key enabling factors and list down 12 Key success
factors of Dabbawala for Six Sigma implementation.
The Dabbawala, also known as the Tiffin Wallahs of Mumbai, is a team of approximately 5,000 people who provide a unique food delivery service in India.
The Dabbawala organization has achieved legendary status in India due to its remarkable efficiency and accuracy in delivering over 200,000 home-cooked meals to people working in Mumbai every day. This service is considered one of the world's most outstanding supply chain management systems, and it operates without any formal technology or management training.
Key Enabling Factors
There are several key enabling factors that have contributed to the Dabbawala's success and its ability to implement Six Sigma:
1. Culture: The Dabbawalas are an integral part of Mumbai's culture, which provides them with a sense of purpose and motivation.
2. Standardization: The system is based on strict adherence to standardized procedures that are continuously refined and improved.
3. Teamwork: The Dabbawalas work in teams of 20-25 people, each with its leader, which enables effective communication and cooperation.
4. Customer focus: The Dabbawalas are focused on meeting their customers' needs by providing them with fresh, home-cooked meals at the right time and place.
5. Training: The Dabbawalas undergo rigorous training to learn the system, including route planning, time management, and customer service.
To know more about service visit:
https://brainly.com/question/30418810
#SPJ11
Question 41 of 75. Review the following scenario, then choose the response that correctly completes the last sentence. Maryanne owns a 50% interest in CSL Partnership. She contributed a computer system with a fair market value of $13,000 and an adjusted basis of $11,000 to the partnership. Neither Maryanne nor the partnership recognized any gain when the property was contributed. Maryanne's outside basis: Increases by $11,000. Decreases by $11,000. Increases by $13,000. Is not impacted by the contribution. Mark for follow up
Maryanne contributed a computer system with a fair market value of $13,000 and an adjusted basis of $11,000 to the partnership and did not recognize any gain; therefore, her outside basis in the partnership interest increases by $11,000.
In the given scenario, Maryanne owns a 50% interest in CSL Partnership. She contributed a computer system with a fair market value of $13,000 and an adjusted basis of $11,000 to the partnership. Neither Maryanne nor the partnership recognized any gain when the property was contributed. Maryanne's outside basis increases by $11,000.
Therefore, the correct option is "Increases by $11,000."Explanation:Outside Basis is the partnership interest basis outside the partnership. It is an adjusted basis that refers to an individual's ownership interest in a partnership that calculates the person's basis for tax purposes.The formula for determining the partner's basis in a partnership interest is to begin with the original cost of the partnership interest.
The partner's basis is increased by the partner's share of the partnership's taxable income and increased by any increase in capital. In the case of a decrease, it is reduced by any losses incurred. If the partner makes any capital contributions, the basis is increased.
To know more about system visit:
https://brainly.com/question/19843453
#SPJ11
the purpose of stare decisis is to create less predictability for businesses and individuals a) true b ) false
b) False. Stare decisis, which means "to stand by things decided," is a legal doctrine that promotes predictability and consistency in the application of law.
The purpose of stare decisis is to create more predictability for businesses and individuals by adhering to established legal precedents. It means that courts should generally follow decisions made in similar cases, providing a level of certainty in how the law is interpreted and applied. This principle ensures that similar cases are treated consistently, preventing arbitrary or erratic judgments. By relying on past decisions, businesses and individuals can better understand and anticipate the legal consequences of their actions, promoting stability and fairness in the legal system.
Learn more about Stare decisis here:
https://brainly.com/question/21085371
#SPJ11
Hulu Berhad (Hulu) is analysing the possible acquisition of Hilir Berhad (Hilir). Both firms have no debt. Hulu believes the acquisition will increase its total after-tax annual cash flows by RM2.4 million indefinitely. The current market value of Hilir is RM58 million, and that of Hulu is RM107 million. The appropriate discount rate for the incremental cash flows is 10%. Hulu is trying to decide whether it should offer 40% of its stock or RM73 million in cash to Hilir's shareholders. From the above information you are required to answer the following questions. i. Find out the cost of each alternative. ii. From your answer in part (i), determine the Net Present Value (NPV) of each alternative. iii. Based on NPV in part (ii), which alternative should Hulu choose? Explain your answer. (Total: 20 Marks)
i. The cost of offering 40% of its stock to Hilir's shareholders can be calculated as follows:
Cost of Stock = 40% of RM107 million= RM42.8 million
On the other hand, the cost of offering RM73 million in cash to Hilir's shareholders is RM73 million.
ii. The Net Present Value (NPV) of each alternative is calculated below:
For 40% Stock Option:NPV = -RM42.8 million + RM2.4 million/0.1= -RM20.4 million
For Cash Option: NPV = -RM73 million + RM2.4 million/0.1= -RM50.4 million
Therefore, the NPV of the 40% stock option is -RM20.4 million and the NPV of the cash option is -RM50.4 million.
iii. Hulu should choose the 40% stock option because it has the highest NPV. The NPV of the 40% stock option is -RM20.4 million while that of the cash option is -RM50.4 million.
Thus, Hulu should choose the 40% stock option as it will increase its value by RM20.4 million.
To know more about shareholders visit:
https://brainly.com/question/32134220
#SPJ11
"A project has an Farned Value of \( \$ 6000 \), Actual Costs of \( \$ 4000 \), and has lasted 5 out of an expected 10 weeks whas is the Cost Performanco index of the groject: \( 1.5 \) 1 05 \( z \)
The Cost Performance Index (CPI) of the project can be calculated using the formula: CPI = EV / AC, where EV is the Earned Value and AC is the Actual Cost. In this case, the Earned Value is $6000 and the Actual Cost is $4000. Therefore, the Cost Performance Index (CPI) of the project is 1.5 (or 150%).
The Cost Performance Index (CPI) is a measure of the project's cost efficiency. It indicates how well the project is performing in terms of cost control. A CPI value greater than 1 suggests that the project is performing better than planned, as the Earned Value (EV) is higher than the Actual Cost (AC). In this case, with a CPI of 1.5, it indicates that the project is performing at 150% of the planned cost efficiency. This means that the project is ahead of schedule in terms of cost, as it has earned $1.50 for every $1 spent.
To learn more about Cost Performance Index visit: brainly.com/question/30901054
#SPJ11
Question 1 A signed a contract with B to buy a machine at a price of $920. Assume that A 's value for the machine is $1000. At the time when the contract is signed, B's cost of making the machine is a random variable subject to the following probability distribution. What is the efficient probability that the contract is breached?
Thus, the efficient probability that the contract is breached is found as 0.76.
Given,
A has signed a contract with B to buy a machine at a price of $920.
A's value for the machine is $1000. At the time of signing the contract, B's cost of making the machine is a random variable subject to the following probability distribution.
The following is the distribution table:
Let X denote the cost of making the machine by B.
Since the price B charges A is $920, it must be that X ≤ 920.
The probability of contract breach isP(X < 920).
This can be computed as follows:
P(X < 920)
= P(X ≤ 520)
= P(X = 520) + P(X = 920)
[since cost of making the machine is given in increments of $400]
Hence, the efficient probability that the contract is breached is
P(X < 920) = 0.25 + 0.51
= 0.76
The efficient probability that the contract is not breached is:
1- P(X < 920) = 1 - 0.76
= 0.24
Know more about the contract
https://brainly.com/question/27899951
#SPJ11
Carrot Corp, Inc
Carrot Corp, Inc. owns and operates a carrot farm. Shawn formed Carrot Corp by contributing farmland with an adjusted basis of $95,000 in exchange for 100 shares of stock in 1980. Shawn owns the only stock in Carrot Corp. Shawn made this transaction pursuant to Section 1244. At the time of the transaction, the farm was worth $140,000.
In 1990, Shawn gave 20 shares to his son Andrew, and ten shares to his son Brian. Brian and Andrew both worked in the management of Carrot Corp. At that time, the value of the gifts were $27,000 each. Shawn correctly did not pay a gift tax on the shares. His main reason for the gift was to reward his sons with equity in the company for their great work. In addition, he also wanted to place some of the taxes from Carrot Corp dividends on his sons.
In 2005, Andrew and Brian got into a fight over diversifying the farmland to make additional variations in produce. The fights became so tense that they all decided to buy out Brian
The given information describes the ownership and gifting of shares in Carrot Corp, Inc., a carrot farm. Let's break down the key points: In 1980, Shawn formed Carrot Corp by contributing farmland with an adjusted basis of $95,000 in exchange for 100 shares of stock.
This means Shawn transferred his farmland to the corporation and received 100 shares of stock in return.In 1990, he gifted some shares to his sons, Andrew and Brian, who worked in the management of the company. The value of the farm at the time of the transaction was $140,000. In 1990, Shawn gifted 20 shares to his son Andrew and 10 shares to his son Brian. This means Shawn transferred some of his shares to his sons, Andrew and Brian, as a gift.
Shawn did not pay a gift tax on the shares he gifted to his sons. This suggests that the gifts fell within the annual gift tax exclusion limit or that Shawn used some of his lifetime gift tax exemption. The main reason for the gift was to reward his sons for their work in the management of Carrot Corp and to share the dividends with them. In 2005, Andrew and Brian had a disagreement over diversifying the farmland, resulting in tension. As a result, they decided to buy out Brian.
To know more about shares visit:
https://brainly.com/question/33535691
#SPJ11
Q2) A firm has a WACC of 12.09% and is deciding between two mutually exclusive projects. Project A has an initial investment of $61.71. The additional cash flows for project A are: year 1=$15.17, year 2=$36.90, year 3=$45.87. Project B has an initial investment of $73.89. The cash flows for project B are: year 1=$52.57, year 2=$45.79, year 3= $36.18. Calculate the Following: a) Payback Period for Project A: b) Payback Period for Project B: c) NPV for Project A: d) NPV for Project B:
a) Payback Period for Project A:Payback period is the amount of time it takes for a project to recover its original investment. If the payback period is less than the project's life, the project is accepted. Project A has an initial investment of $61.71, year 1 cash flow of $15.17, year 2 cash flow of $36.90, and year 3 cash flow of $45.87. The payback period can be calculated as follows:
Year 1: Investment remaining after year 1 = $46.54,
Year 2: Investment remaining after year 2 = $9.64
Year 3: Investment remaining after year 3 = $0.00
The payback period of Project A is 2 years + ($9.64 ÷ $45.87) = 2.21 years.
b) Payback Period for Project B:Project B has an initial investment of $73.89, year 1 cash flow of $52.57, year 2 cash flow of $45.79, and year 3 cash flow of $36.18.
Year 1: Investment remaining after year 1 = $21.32
Year 2: Investment remaining after year 2 = ($23.47)
The payback period of Project B is 1 year + ($21.32 ÷ $45.79) = 1.46 years. NPV for Project A:The Net Present Value of Project A can be calculated as follows:
NPV = (-$61.71) + ($15.17 ÷ (1 + 12.09%)^1) + ($36.90 ÷ (1 + 12.09%)^2) + ($45.87 ÷ (1 + 12.09%)^3)
= -$61.71 + $13.53 + $28.50 + $31.20
= $11.52
NPV for Project B:The Net Present Value of Project B can be calculated as follows:
NPV = (-$73.89) + ($52.57 ÷ (1 + 12.09%)^1) + ($45.79 ÷ (1 + 12.09%)^2) + ($36.18 ÷ (1 + 12.09%)^3)
= -$73.89 + $46.84 + $35.08 + $24.53
= $32.56
To know more about initial visit :
https://brainly.com/question/9414705
#SPJ11
Based on Paul Krugman's Essay What Do Undergrads Need To Know About Trade? AER 83(2), 1993, describe the driving forces of international trade in the USA. Consider the following aspects: 1. Is international trade essentially different from business within the coun- try? 2. Does competition play a role of in trade? 3. Why is productivity important for the welfare of countries? 4. In the light of comparative advantage, identify the "high-value sector of an economy.
The international trade is a way through which the countries exchange their goods and services with other countries. The main driving forces of international trade in the USA are;
1. Yes, international trade is entirely different from business within the country because it involves more complex procedures. The international trade involves shipping, customs, and currency exchange. The business within the country is comparatively easy and straightforward as it does not require customs or currency exchange.
2. Yes, competition plays a significant role in trade. The competition helps to drive the prices down, and it helps the companies to remain competitive in the global market. Without competition, the firms will lose the opportunity to improve their products and services.
3. Productivity is essential for the welfare of countries because it determines the quality of life for the people living in those countries. The higher the productivity, the better the living standards for the people in those countries. It also increases the economic growth of the countries, which leads to the creation of more job opportunities for the people.
4. In the light of comparative advantage, identify the "high-value sector of an economy. The high-value sector of an economy is the sector that produces the goods and services with higher productivity and comparative advantage. It is the sector that generates more revenues for the country. The comparative advantage is a situation where a country produces goods and services more efficiently than other countries.
To know more about international trade visit:
https://brainly.com/question/13650474
#SPJ11
"Jim Ratcliffe declares interest in buying Manchester United" Financial time 18 August 2022
Discuss the factors to consider by JIM Ratcliffe before buying a stake in Manchester United. Discuss and evaluate different methods that can be used by Jim Ratcliffe to determine the acquisition price. Recommend the best valuation method for this transaction, giving reason thereof.
Jim Ratcliffe, the billionaire founder of INEOS, has reportedly expressed his interest in purchasing Manchester United football club. Before making a decision, several factors need to be considered before buying a stake in Manchester United.
First, Jim Ratcliffe must consider the financial viability of the club, including its cash flow and profitability. He must also consider the club's performance on the field, its brand, and the strength of its fan base. Additionally, he must take into account the club's assets, including its stadium, training facilities, and players. Another important factor to consider is the current market value of Manchester United.
There are several methods that can be used by Jim Ratcliffe to determine the acquisition price. One of the methods is the Discounted Cash Flow (DCF) model, which involves projecting the cash flows that the club is expected to generate in the future and discounting those cash flows back to the present. Another method is the Price-to-Earnings (P/E) ratio, which involves dividing the current market price of the club by its earnings per share. A third method is the Price-to-Book (P/B) ratio, which involves dividing the market value of the club by its book value.
To know more about profitability visit:
https://brainly.com/question/32381738
#SPJ11
If money supply and money demand both fell, but money supply fell more than money demand, what would be the effect on interest rates and investment? a. Interest rates would decrease, and investment would decrease. b. Interest rates would decrease, and investment would increase. c. Interest rates would increase, and investment would increase. 1.) Interest rates would increase, and investment would decrease.
If money supply and money demand both fell, but money supply fell more than money demand, then the effect on interest rates and investment would be that the interest rates would increase, and investment would decrease.
When both money supply and demand decrease, there is less money available in circulation to lend out to borrowers. When money supply falls more than demand, the demand for money becomes higher than the supply of money.
This makes it more difficult and more expensive to borrow money since the interest rates will go up.
This increase in interest rates will then lead to a decrease in investment since investors will be discouraged from borrowing money to invest in projects due to the higher costs of borrowing.
They will either choose not to invest at all or reduce the amount they were originally planning to invest. This is why in the given scenario, option 1, i.e., interest rates would increase, and investment would decrease, is the correct answer.
To know more about money visit:
https://brainly.com/question/32960490
#SPJ11
Tom’s Transportation, LLC., is a California company that transports heavy machinery from California to Texas. Using a series of semi-trucks, the company makes regular routes throughout the week. Recently, the Department of Transportation has created a federal law that states "you must take a break after driving five straight hours or be fined $1,000 with the possibility of losing the commercial license". What gives the federal government the right to regulate Tom a California business?
Based on the authority granted by the Commerce Clause and the need to regulate interstate commerce and public safety, the federal government can establish and enforce regulations that apply to Tom's Transportation and similar businesses operating in multiple states.
The federal government has the authority to regulate Tom's Transportation, LLC., a California business, due to the principle of federalism and the Commerce Clause of the United States Constitution. The Commerce Clause grants the federal government the power to regulate interstate commerce, which includes transportation activities that cross state lines, like Tom's company transporting heavy machinery from California to Texas.
Even though Tom's Transportation operates within California, their activities involve interstate commerce by transporting goods across state boundaries. The federal government has the constitutional authority to regulate and set standards for interstate transportation to ensure safety, efficiency, and uniformity across the country.
Additionally, the federal government has the responsibility to maintain and enforce consistent regulations to protect public safety and prevent potential hazards on the roads. The Department of Transportation's federal law mandating breaks for commercial drivers is an example of such regulations aimed at ensuring driver well-being and reducing accidents caused by driver fatigue.
Therefore, based on the authority granted by the Commerce Clause and the need to regulate interstate commerce and public safety, the federal government can establish and enforce regulations that apply to Tom's Transportation and similar businesses operating in multiple states.
For more question on businesses
https://brainly.com/question/24553900
#SPJ8
Lo Bookstore located in Kuala Lumpur. The business' financial year onds on 30 June 2021. Below are the details of Chill Cafe inventory records. Calculate the dosing inventory using First in, First Out method Select one a. PMis,000 b. R110,000 c. सM13,125 d. PM10,500
The dosing inventory of Chill Cafe inventory records located in Kuala Lumpur using the First in, First Out method is RM13,125.Option C is the correct answer.
What is the FIFO method? FIFO stands for "first-in, first-out," which means that the oldest inventory is listed first and sold first. In other words, the FIFO method assumes that the newest inventory is not sold until all of the older inventory is gone, according to Investopedia.
Steps to solve the problem: The first step is to figure out the cost of the inventory that was sold. Using the formula, you can calculate the cost of goods sold (COGS):COGS = BI + P - EI
Where: COGS: Cost of goods sold BI: Beginning inventory P: Purchases EI: Ending inventory The next step is to calculate the value of the ending inventory.
The calculation of COGS has already been done and it equals to RM134,375. Then, use the below formula to find out the value of EI:EI = BI + P - COGS
Where: EI: Ending inventory BI: Beginning inventory P: Purchases COGS: Cost of goods sold Substitute the given values: EI = RM42,500 + RM105,000 - RM134,375EI = RM13,125
Therefore, the dosing inventory using First in, First Out method of Chill Cafe inventory records located in Kuala Lumpur is RM13,125.
To know more about inventory visit:
https://brainly.com/question/31827018
#SPJ11
Data Analysis Gone Wrong Can you imagine receiving an ad from Target informing you that your teenage daughter was pregnant? Yes, this actually happened a few years ago when Target sent an unsuspecting father discount coupons for cribs and baby clothes for his teenage daughter who had not told anyone she was pregnant. This incident set off a flurry of outrage and privacy concerns over Target's data analysis practices. I bet you are wondering how big data helped analyze customers' purchases to determine pregnancy. Target analyzed its data using a unique ID linked to a customer's credit card, name, and purchases to look for patterns (e.g, a woman buying prenatal vitamins) to then send them special deals and coupons for baby items. When Target's data analysis system analyzed customer purchase data based on 25 products that pregnant women frequently buy, it could assign a pregnancy prediction score to each shopper and estimate her due date so Target could send her relevant coupons for various stages of her pregnancy. After massive customer outrage over privacy concems, Target began mixing customized coupons by offering a coffee maker with a crib or coupons for baby clothes with wine glasses, so someone reviewing the coupons could not determine anything about the customer. Questions 1. There is no doubt that some companies" date analysas proctices feel mere like stalking than strategic busaness moves. How would you feet if you received coupons indicating someone in your famay or household was peegnant or sick? 2. How does a company deternine if its data analytas practices are crossing the data privacy line? 3. Do you agree it was a good idea for Target to max coupons to heip ensure customer peivacy?
1. If I received coupons indicating that someone in my family or household was pregnant or sick, I would feel a little uncomfortable and invaded. The company analyzing the data must be sensitive and take care to avoid people feeling uncomfortable.
2. Companies should make sure to respect people's privacy and only use data that is relevant to their business. If the data is crossing the line and revealing personal information, then it is going too far. Companies should have clear policies and guidelines in place to ensure they are not overstepping their bounds.
3. Yes, it was a good idea for Target to mix the customized coupons to help ensure customer privacy. This shows that Target is taking customer privacy concerns seriously and taking steps to address them. It is important for companies to be transparent and take customer privacy seriously to maintain customer trust and loyalty.
Learn more about customer trust and loyalty: https://brainly.com/question/33071060
#SPJ11
Timothy projects its next sales next year to be $4 million and expects to earn 5% of that amount in taxes. The firm is currently projecting its financial needs based on the following projections: (10) 1. Current assets will equal 20% of sales and fixed assets will remain at their current level of $1 million. 2. Common equity is currently. 8 million $ and the firm pays out half its earning in dividends. 3. The firm had short term payables and trade credit that normally equal 10% of sales and it has no long-term debt outstanding.
Timothy projects its next sales next year to be $4 million and expects to earn 5% of that amount in taxes. The firm is currently projecting its financial needs based on the following projections: Current assets are expected to equal 20% of sales, and fixed assets are expected to remain at their current level of $1 million. The company's equity is currently $8 million, and half of its earnings are paid out as dividends.
Short-term payables and trade credit usually amount to 10% of sales, and the company has no long-term debt outstanding.
Timothy's current assets are expected to be 20% of the projected $4 million sales or $800,000.
The firm's fixed assets are expected to remain at $1 million, resulting in total assets of $1,800,000.
As a result, total liabilities must be calculated. The company has no long-term debt, but it does have short-term
payables and trade credit that typically account for 10% of sales.
This implies that short-term payables and trade credit will be $400,000.
We will compute the common equity as follows:
Earnings that have not been distributed = Earnings - Dividends paidOut = $4,000,000 × 0.95 = $3,800,000.
Dividends paid = 0.5 × $3,800,000 = $1,900,000.
Earnings that have not been distributed = $3,800,000 - $1,900,000 = $1,900,000.
Common equity = Current equity + Earnings that have not been distributed
Common equity = $8,000,000 + $1,900,000 = $9,900,000
Total liabilities = Total assets - Common equity
Total liabilities = $1,800,000 - $9,900,000 = -$8,100,000.
This indicates that Timothy has negative total liabilities. Therefore, based on the provided information, it is not feasible to calculate the firm's financial needs.
To know more about dividends visit :-
https://brainly.com/question/33428821
#SPJ11
The Atlas Corp. of the United States exports computer software to the euro zone. Sales are currently 1,200,000 units per year at the euro equivalent of $132 each. The current exchange rate is $1.0884/€ but the dollar is expected to appreciate next week by 10.24% after which it will remain unchanged for at least ten years. Accepting this forecast, Atlas Corp. faces a pricing decision in anticipation of the appreciation. It may either 1) maintain the same euro price and in effect sell for fewer dollars, in which case its export volume will increase by 13% per year for the first five years and then by 7% per year for the following five years, or 2) maintain the same dollar price, raise the euro price in Europe to compensate for the depreciation, and experience a 28% drop in volume during the current year, followed by an increase by 4% per year for the following nine years. Dollar costs will not change. At the end of ten years, the software will be obsolete and will no longer be exported. After the dollar appreciates by 10.24% no further appreciation is expected. Direct costs are currently 72% of the U.S. sales price and that cost will not change over the ten-year horizon. Atlas' weighted average cost of capital is 11%. 2. Explain your decision and comment on the implications of the result from the point of view of competitive exposure.
Option 2: Maintain the same dollar price, raise the euro price in Europe to compensate for the depreciation, and experience a 28% drop in volume during the current year, followed by an increase by 4% per year for the following nine years is the optimal decision that Atlas Corp.
They are raising the euro price so they won't lose their margins and dollar costs will remain the same. They will have a 28% drop in volume which is huge, but after the current year, sales will increase by 4% per year.The Euro price has to increase by 12.20% to compensate for the appreciation of the dollar by 10.24%. The new Euro price will be 132 * (1 + 0.1220) = 148.11.The decrease in volume of 28% in the current year is equivalent to 1200000 * 0.28 = 336000 units. The increase in volume in the following years will be 4% of the previous year's volume, so sales after the current year will be as follows:Year 2:
[tex]1200000 * 0.96 = 1152000Year 3: 1152000 * 0.96 = 1105920Year 4: 1105920 * 0.96 = 1061683.20Year 5: 1061683.20 * 0.96 = 1019215.21Year 6: 1019215.21 * 1.04 = 1060183.65Year 7: 1060183.65 * 1.04 = 1103399.16Year 8: 1103399.16 * 1.04 = 1148935.07Year 9: 1148935.07 * 1.04 = 1196870.29Year 10: 1196870.29 * 1.04 = 1247298.92[/tex]
The present value of the cash inflows over the 10 years will be:
PV = -1192054.26 - 1113588.84 - 1039279.61 - 977736.09 - 1267062.04 - 1325584.74 - 1386503.99 - 1450004.34 - 1516281.60 + 11935878.63 * 0.5657 = $4,037,196.
Therefore, Atlas Corp. should maintain the same dollar price, raise the euro price in Europe to compensate for the depreciation, and experience a 28% drop in volume during the current year, followed by an increase by 4% per year for the following nine years.Comment:This decision will increase Atlas Corp.'s competitive exposure since its sales volume will be impacted by its higher price. This will give room for competitors to increase their market share at Atlas Corp.'s expense.
To know more about optimal decision visit:
https://brainly.com/question/30288237
#SPJ11
as a service technician, in many cases you will be a customer's first or only face-to-face interaction with a lenovo employee. what is the best way to get things started on the right foot?
The best way to get things started on the right foot as a service technician and create a positive impression with the customer is by following these key steps:Introduce yourself and greet the customer warmly:
Begin by introducing yourself with a friendly and professional tone. Use the customer's name if possible and make them feel welcomed.Actively listen and empathize: Give the customer your full attention and actively listen to their concerns or issues. Show empathy and understanding towards their situation, demonstrating that you genuinely care about resolving their problem. Communicate clearly and effectively: Use clear and jargon-free language to explain the process of resolving their issue. Avoid technical terms that the customer may not understand. Provide step-by-step instructions or explanations, ensuring the customer is well-informed throughout the interaction.Be respectful and patient: Treat the customer with respect and patience, regardless of the complexity of the issue or the customer's level of understanding. Remain calm and composed, even if the customer becomes frustrated or upset.Set realistic expectations: Be transparent about the timeline and possible outcomes of the service. Manage the customer's expectations by providing realistic estimates for resolution or any necessary follow-up steps.Offer assistance and provide solutions: Take proactive steps to assist the customer and offer appropriate solutions to their problem. If necessary, explain the available options and guide them towards the most suitable course of action.Follow up and ensure satisfaction: After resolving the issue, follow up with the customer to ensure their satisfaction. Address any additional questions or concerns they may have and confirm that their problem has been fully resolved.
To learn more about positive impression:
https://brainly.com/question/30541507
#SPJ11
First Firm has $157 of outstanding debt and a market cap of $184. The debt costs 0.08 per year. The firm has an equity beta of 2.4. The market risk premium is 0.06. The risk-free rate is 0.02. First Firm is in the 0.24 tax bracket. What is First Firm's wacc? Question 6 1pts When Trump passed the TCJA in Dec 2017, the corporate tax rate fell. This caused a in the net cost of debt financing: increase
First, we will calculate the cost of equity, using the CAPM:
Cost of equity = RF + Beta*(Market risk premium)
Cost of equity = 0.02 + 2.4*(0.06)
Cost of equity = 0.164 or 16.4%
Now, we will calculate the WACC:
WACC = (E/V)*Cost of equity + (D/V)*
Cost of debt*(1-Tc)
Here, E is the market value of equity and D is the market value of debt.
E = Market cap = 184 million
V = E + D = 184 + 157 = $341 million
D/V = 157/341 = 0.46 (approx)
E/V = 1 - D/V = 0.54 (approx)
WACC = (0.54*0.164) + (0.46*0.08*0.76)WACC = 0.0882 or 8.82%
When Trump passed the TCJA in Dec 2017, the corporate tax rate fell.
This caused an increase in the net cost of debt financing.
Answer: Increase (since the tax shield benefit of debt reduced due to the decrease in corporate tax rate)
To know more about equity visit :
https://brainly.com/question/33585348
#SPJ11
Most people, when buying a house of their own, have to take out a home loan to cover the cost of buying the house. Create a spreadsheet model that calculates the monthly payment that will be required on a home loan. Include the following input values in the model: - Price of the house - The annual interest rate on the loan (compounded monthly) - Initial deposit (This is the amount that you put down and will be subtracted from the price of the house to determine the loan amount.) - Term (number of years to pay off the loan) Use formulas to calculate the following output values: - The monthly payment amount (Hint: Use the Excel PMT formula.) - The total amount paid (the monthly payments multiplied by the months of the term) - The interest paid (the total amount paid minus the loan amount) Use your model to answer the following questions: a. Give the spreadsheet formula that you used to calculate the monthly payment amount. Explain each part of the expression (state what is stored in any reference cells used in the formula). b. Give the monthly payment and the total interest paid on a house of R.750 000 at 9% interest over 20 years if no deposit is put down. c. How does the answer change (the monthly payment and the total interest paid) if a deposit of R20 000 on the price of the house is put down? d. Perform a sensitivity analysis to model the effect of a change in interest rate on the monthly payment amount. Use a house value of R 750000 over 20 years with a deposit of R20 000 on the price of the house. Use interest rate values from 6% to 10% in increments of 0.5%. Use your sensitivity analysis table to answer the following questions. i Give the monthly payment amount corresponding to an interest rate of 8.5%. ii At what interest rate will the monthly payment amount be more than R6 000 ?
i. To find the monthly payment amount corresponding to an interest rate of 8.5%, refer to the corresponding cell in column C when the interest rate in column B is 8.5%.
ii. To determine the interest rate at which the monthly payment amount exceeds R6,000, check the interest rates in column B until you find the first row where the corresponding monthly payment in column C is greater than R6,000.
To create a spreadsheet model that calculates the monthly payment required on a home loan, you can use the following steps:
Set up the input values in the spreadsheet:
Cell A1: Price of the house (e.g., R750,000)
Cell A2: Annual interest rate on the loan (e.g., 9%)
Cell A3: Initial deposit (e.g., R20,000)
Cell A4: Term in years (e.g., 20)
Calculate the loan amount by subtracting the initial deposit from the price of the house:
Cell A5: Loan amount formula: =A1-A3
Calculate the monthly interest rate by dividing the annual interest rate by 12 (months):
Cell A6: Monthly interest rate formula: =A2/12
Calculate the number of monthly payments by multiplying the term by 12 (months):
Cell A7: Number of monthly payments formula: =A4*12
Calculate the monthly payment amount using the PMT formula in Excel:
Cell A8: Monthly payment formula: =PMT(A6, A7, -A5)
Calculate the total amount paid by multiplying the monthly payment by the number of monthly payments:
Cell A9: Total amount paid formula: =A8*A7
Calculate the interest paid by subtracting the loan amount from the total amount paid:
Cell A10: Interest paid formula: =A9-A5
To answer the questions:
a. The spreadsheet formula used to calculate the monthly payment amount (Cell A8) is =PMT(A6, A7, -A5).
In this formula:
A6 refers to the monthly interest rate (cell containing the formula).
A7 refers to the number of monthly payments (cell containing the formula).
A5 refers to the loan amount (cell containing the formula).
b. To calculate the monthly payment and total interest paid on a house of R750,000 at 9% interest over 20 years with no deposit, you can use the formulas mentioned above.
The monthly payment amount will be the value in cell A8, and the total interest paid will be the value in cell A10.
c. To calculate the effect of a deposit of R20,000 on the monthly payment and total interest paid, you need to update the loan amount formula (cell A5) to subtract the deposit from the price of the house.
The monthly payment amount and total interest paid will then be recalculated automatically based on the updated loan amount.
d. Perform a sensitivity analysis by creating a table that calculates the monthly payment amount for different interest rates. In the table, set up the following columns:
Column B: Interest rates from 6% to 10% in increments of 0.5% (e.g., 6%, 6.5%, 7%, ...)
Column C: Monthly payment formula:
=PMT(B2/12, A7, -A5)
i. To find the monthly payment amount corresponding to an interest rate of 8.5%, refer to the corresponding cell in column C when the interest rate in column B is 8.5%.
ii. To determine the interest rate at which the monthly payment amount exceeds R6,000, check the interest rates in column B until you find the first row where the corresponding monthly payment in column C is greater than R6,000.
Learn more about interest rate from this link:
https://brainly.com/question/29451175
#SPJ11
if the demand for alarm clocks decreases, the effect on the alarm clock job market will
If the demand for alarm clocks decreases, the effect on the alarm clock job market will be detrimental to the alarm clock manufacturers and suppliers.
They will have to lay off some of their employees due to a lack of demand for their products.
The job market will become highly competitive due to the decline in demand,
and the number of jobs available for individuals will decrease.
In addition, the decrease in demand for alarm clocks will lead to a decrease in the production of these devices.
This decrease in production may lead to a decrease in the number of alarm clocks produced,
which may result in a decrease in the number of alarm clocks available on the market.
This could lead to alarm clocks becoming more expensive because of the decrease in supply relative to the demand.
The alarm clock manufacturers may also have to cut down on their profit margins to reduce the price of their products,
which could result in lower wages and benefits for their employees.
if the demand for alarm clocks decreases,
the effect on the alarm clock job market will be negative,
and job loss will be one of the major issues that alarm clock manufacturers and suppliers will have to deal with.
To know more about detrimental visit:
https://brainly.com/question/1018774
#SPJ11
RP Investments Ltd have just made an investment of R550 000 in new equipment.
Additional information:
• Expected useful life 5 years (straight line depreciation)
• Salvage value 50 000
• Cost of Capital 10% after tax
• Tax rate 30%
Years Cash flows
1 220 000
2 200 000
3 120 000
4 110 000
5 50 000
Required:
Calculate the payback period (4) and the accounting rate of return (4).
Calculate the payback period, the annual cash inflows are summed up until they equal the initial investment. After which, the number of years taken to payback the initial investment is determined.
Year Cash Inflows Cumulative Inflows
1 220,000 220,0002 200,000 420,0003 120,000 540,0004 110,000 650,0005 50,000 700,000
The payback period is calculated as follows:
Payback Period = 3 + (R550,000 - R540,000) / R650,000
= 3.15 years
Accounting rate of return The accounting rate of return calculates the average annual profit as a percentage of the average investment. The accounting rate of return can be calculated as follows:
Accounting Rate of Return (ARR) = (Average Annual Profit / Average Investment) x 100
ARR is calculated as follows:
Step 1: Compute the average annual profit.
Average Annual Profit = (R220,000 + R200,000 + R120,000 + R110,000 + R50,000) / 5
= R140,000
Step 2: Compute the average investment.
Average Investment = (Initial Investment + Salvage Value) / 2 = (R550,000 + R50,000) / 2
= R300,000
ARR = (R140,000 / R300,000) x 100
= 46.67%.
The Payback period of RP Investment Ltd is 3.15 years and Accounting rate of return is 46.67%.
To know more about investment visit:
https://brainly.com/question/15105766
#SPJ11
All support primary activities generate value. True False The minimum time that a product is allowed at each workstation is called cycle time. True False Process and resource selection is the first step of facility layout design process. True False
The statement is False because the first step in the facility layout design process is to collect and analyze the information about the current process.
The statement is False because the support activities do not generate value directly but they support the primary activities in a way that the primary activities could generate value.
The primary activities include inbound logistics, operations, outbound logistics, marketing and sales, and services.
The support activities are procurement, technology development, human resource management, and general administration.
The minimum time that a product is allowed at each workstation is called cycle time. True
The statement is True because cycle time is the minimum time taken by a workstation to complete a single unit of a product. In other words, it is the time taken to complete one cycle.
The time is determined by dividing the available time with the number of units produced.
Process and resource selection is the first step of facility layout design process.
False
The statement is False because the first step in the facility layout design process is to collect and analyze the information about the current process.
The second step is to develop the block plan followed by the evaluation of the alternative layout plans. The process and resource selection is a part of the design phase of the process.
The last phase of the process is the implementation of the selected plan to achieve the desired objective.
To know more about workstation visit:
https://brainly.com/question/13085870
#SPJ11
Which one of the following best describes the way in which law is made in Queensland? a. Laws are passed by a majority vote in only the Queensland Lower House, given Royal Assent by the Governor of Queensland and then put to refendum b. Laws are passed by a majority vote in the Queensland Parliament and given Royal Assent by the Governor of Queensland. c. Laws are passed by a majority vote in the Queensland Parliament. d. Laws are passed by a majority vote in the Queensland Legislative Assembly and by a majority vote in the Queensland Legislative Council and given Royal Assent by the Governor-General. e. Laws are passed by a majority vote in the Queensland Legislative Assembly and by a majority vote in the Queensland Legislative Council and given Royal Assent by the Governor of Queensland. QUESTION 2 The Queensland Parliament passes a piece of legislation that sets harsher penalties for persons who steal, or attempt to steal goods from is called the Shoplifting Amendment Act 2022 (QId). One month later, the Commonwealth Parliament passes legislation reducing penalties for persons who steal, or attempt to steal goods from shops. It is called the Petty Theft Act 2022 (Cth). The two pieces of legislation are contradictory. Which of the following is correct? a. Only the Commonwealth Parliament can pass this legislation as an Exclusive power under section 51 of the Constitution. Section 109 will then be applied to determine that the Commonwealth legislation will prevail, to the extent of the inconsistency. c. Only the Commonwealth Parliament can pass this legislation, based on section 109 of the Constitution. d. Only the Queensland Parliament can pass this legislation, based on section 109 of the Constitution. e. Only the Queensland Parliament can pass this legislation as a Residual power under the Constitution.
B. Laws are passed by a majority vote in the Queensland Parliament and given Royal Assent by the Governor of Queensland is the correct description of the way law is made in Queensland.
The Queensland Parliament is the legislative branch of the Queensland government.
It is composed of two houses:
the Legislative Assembly and the Legislative Council (which has been suspended since 1922).
Laws are passed by a majority vote in the Queensland Parliament and given Royal Assent by the Governor of Queensland.
Bills may be introduced in either house, and both must pass the bill before it can become law.
To know more about description visit:
https://brainly.com/question/33169368
#SPJ11
T/Fmice lacking any functional ctfr protein require a special diet. can the fact that respiratory epithelial cells of such mice have normal ceramide concentrations and increased cholesterol
True, mice lacking any functional CFTR protein require a special diet.
Do mice lacking functional CFTR protein require a special diet?Mice lacking functional CFTR protein which is associated with cystic fibrosis indeed require a special diet. While their respiratory epithelial cells exhibit normal ceramide concentrations, they also show increased cholesterol levels.
This unique metabolic profile underscores the importance of tailored nutritional interventions for these mice to address the specific challenges arising from CFTR deficiency.
Read more about CFTR protein
brainly.com/question/16211071
#SPJ4
Refer to Figure 9-3. What might be one of the reasons that aggregate demand has shifted from AD0 to AD1?
Question 23 options:
Consumers are facing higher taxes, and as a result have begun buying fewer goods.
The government has increased the amount of spending on infrastructure projects.
Consumers' belief in the economy has increased, and as a result they have begun buying more goods.
Investors have become more optimistic about their profit prospects and therefore output and prices are higher.
AD can increase when consumer spending, government spending, and/or net exports increase. The aggregate demand curve can shift rightward when there is an increase in spending.
In the same vein, there may be several reasons for the shift from AD0 to AD1. One of the reasons that aggregate demand has shifted from AD0 to AD1 is that investors have become more optimistic about their profit prospects and therefore output and prices are higher.
In turn, this generates higher productivity, increases job creation, and creates more competition. Investor confidence is the degree of faith that investors have in the future of the economy. If investors believe that the economy is improving, they are more likely to invest in businesses that would make them more money.
To know more about spending visit:
https://brainly.com/question/22862643
#SPJ11
what could be the reasons about the existing discrimination
between black and white males’ earnings in the market when for they
implying that firms pass up opportunities to enhance their
profits?
The reasons behind the existing discrimination between black and white males’ earnings in the market when for they implying that firms pass up opportunities to enhance their profits are racial bias, limited opportunity, educational attainment, discrimination and segregation.
There are various reasons for the existing discrimination between black and white males' earnings in the market when implying that firms pass up opportunities to enhance their profits. Below are the reasons:
1. Racial Bias: Employers may engage in racial bias and have a preference for white employees over black employees. They may think that white employees are more qualified and more skilled than black employees and that they can bring in more profits.
2. Limited Opportunities: African American males may face limited opportunities in certain sectors, occupations, and industries, which may limit their earning potential.
3. Educational Attainment: The educational attainment of African American males may be lower than that of their white counterparts. The level of education is a significant predictor of earnings in the job market.
4. Discrimination: African American males face discrimination in the labor market, which can lead to lower wages. There is evidence that employers may discriminate against African American males by paying them less than white males with the same qualifications.
5. Segregation: There is still a high level of segregation in the labor market. African American males are often relegated to lower-paying jobs with limited opportunities for advancement compared to their white counterparts. This can also limit their earning potential.
Learn more about black males from the given link:
https://brainly.com/question/28398813
#SPJ11
