In an activity-based costing system, cost reduction is accomplished by identifying and eliminating C. Yes No.
How is cost reduction achieved ?ABC is a cost accounting system that allocates overheads to products based on the necessary activities for their production. It assists companies in determining value-added tasks and removing those that are redundant, thereby improving effectiveness and reducing unnecessary expenses.
The methodology emphasizes focusing exclusively on profitable activities versus all expense elements, which sometimes includes non-profitable tasks. Organizations employ ABC to contain production costs by streamlining processes and avoiding disruptive, costly functions.
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which of the following is correct? multiple choice granting and repaying bank loans do not affect the money supply. both the granting and repaying of bank loans expand the aggregate money supply. granting a bank loan creates money; repaying a bank loan destroys money. granting a bank loan destroys money; repaying a bank loan creates money.
The correct statement is "granting a bank loan creates money; repaying a bank loan destroys money." This means that when a bank grants a loan, it is increasing the money supply in the economy because the borrower now has more money to spend. On the other hand, when a borrower repays the loan, the money supply decreases because the money that was created when the loan was granted is destroyed. It is important to note that while the granting and repaying of bank loans may affect individual banks, they have an overall impact on the aggregate money supply in the economy.
Bank loans are a key factor in the expansion of the money supply in modern economies. When a bank grants a loan, it creates new money by crediting the borrower's account with the loan amount. This money can then be spent by the borrower, leading to an increase in the overall money supply. The bank is able to do this because it is only required to hold a fraction of its deposits in reserve (known as the reserve requirement), which means that it can lend out a multiple of its reserves.
On the other hand, when a borrower repays the loan, the money that was created when the loan was granted is destroyed. This is because the bank debits the borrower's account for the loan repayment, and the money is effectively removed from circulation. This reduction in the money supply can have a deflationary effect on the economy.
Overall, the granting and repaying of bank loans have a significant impact on the money supply in the economy. While the granting of loans creates money and expands the money supply, the repayment of loans destroys money and contracts the money supply.
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which of the following is a disadvantage of lifo? group of answer choices all statements are disadvantages of lifo earnings tend to be more volatile relative to other methods cash payments for taxes is greater under lifo inventory tends to be lower under lifo
Cash payments for taxes is greater under LIFO is a disadvantage of LIFO.
What is LIFO?
LIFO stands for "last in, first out" and is a method of inventory valuation used in accounting. Under LIFO, the cost of goods sold is based on the cost of the most recent inventory items purchased or produced. This means that the cost of goods sold is based on the assumption that the newest items in inventory are sold first, and the oldest items remain in inventory. As a result, LIFO may result in lower taxable income in periods of inflation, as the cost of goods sold will be based on the higher, more recent costs of inventory. However, LIFO can also lead to lower inventory values on the balance sheet and may not reflect the actual physical flow of goods.
What are the taxes?
Taxes are mandatory financial charges imposed on individuals, businesses, or other entities by a government organization in order to finance public services, projects, and programs. These charges are usually calculated as a percentage of income, sales, property value, or other taxable events. Taxes are used to fund a variety of public services such as schools, roads, hospitals, military, and law enforcement. The types of taxes may include income tax, sales tax, property tax, capital gains tax, estate tax, and others.
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business intelligence is a computer literacy skill.
The statement “business intelligence is a computer literacy skill” is false because it involves the use of technology and data analysis techniques to gather, analyze, and interpret business information to support decision-making processes.
In addition to computer literacy, individuals working with BI must have a solid understanding of data analytics, statistics, and business strategy. They must also possess strong critical thinking and problem-solving skills to identify and interpret relevant data, as well as communicate insights and recommendations to stakeholders.
Moreover, business intelligence is a cross-functional skill that is used by professionals in various departments, including marketing, finance, and operations. Therefore, it requires a broad range of skills beyond just computer literacy, the statement is false.
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The complete question is:
Business intelligence is a computer literacy skill.
True or False
Scientific Frontiers Corporation manufactures scientific equipment for use in elementary schools. In December of 20xO the company's management is considering the acquisition of robotic equipment, which would radically change its manufacturing process. The controller has collected the following data pertinent to the decision 1. The robotic equipment would cost $1,600,000, to be paid in December of 20x0. The equipment's useful life is projected to be eight years. The equipment is in the MACRS 5-year property class. The company will use the MACRS accelerated depreciation schedule 2. The robotic equipment requires software, which will be developed over a two-year period in 20x1 and 20x2. Each software expenditure, which will amount to $31,000 per year, will be expensed during the year incurred 3. A computer systems operator will be hired immediately to oversee the operation of the new robotic equipment. The computer expert's annual salary will be $62,000. Fringe benefits will cost $21,000 annually. 4. Maintenance technicians will be needed. The total cost of their wages and fringe benefits will be $185,000 per year 5. The changeover of the manufacturing line will cost $81,000, to be expensed in 20x1
The NPV of the investment in the robotic equipment is negative, indicating that the project is not economically feasible.
To evaluate the investment in the robotic equipment, we need to calculate the initial investment, the annual cash flows, and the net present value (NPV) of the project.
Initial investment:
Cost of robotic equipment: $1,600,000Changeover cost: $81,000Total initial investment: $1,681,000cash flows:
Depreciation expense: The equipment is in the MACRS 5-year property class, which means the depreciation rate for year 1 is 20%. The depreciable cost is the initial cost minus the salvage value, which is assumed to be zero.
Therefore, the depreciation expense for year 1 is $320,000. The depreciation expense for the following years can be calculated using the MACRS depreciation schedule, as shown below:
Year 1: $320,000Year 2: $512,000Year 3: $307,200Year 4: $184,320Year 5: $110,592Year 6: $110,592Year 7: $66,355Year 8: $39,814Software development cost: $31,000 per year for 2 years, expensed during the year incurred.
Year 1: $31,000Year 2: $31,000Computer systems operator: $62,000 salary + $21,000 fringe benefits = $83,000 per year
Maintenance technicians: $185,000 per year
Total annual cash flows:
Year 1: -$1,681,000 (initial investment) - $31,000 (software cost) - $83,000 (computer systems operator) - $185,000 (maintenance technicians) = -$1,980,000Year 2: $512,000 (depreciation) - $31,000 (software cost) - $83,000 (computer systems operator) - $185,000 (maintenance technicians) = $213,000Year 3: $307,200 (depreciation) - $185,000 (maintenance technicians) = $122,200Year 4: $184,320 (depreciation) - $185,000 (maintenance technicians) = -$680Year 5: $110,592 (depreciation) - $185,000 (maintenance technicians) = -$74,408Year 6: $110,592 (depreciation) - $185,000 (maintenance technicians) = -$74,408Year 7: $66,355 (depreciation) - $185,000 (maintenance technicians) = -$118,645Year 8: $39,814 (depreciation) - $185,000 (maintenance technicians) = -$145,186Net present value (NPV):
To calculate the NPV, we need to discount the annual cash flows to their present value using a discount rate. Let's assume a discount rate of 10%.
[tex]NPV = -1,980,000/(1.10)^1 + 213,000/(1.10)^2 + 122,200/(1.10)^3 - 680/(1.10)^4 - 74,408/(1.10)^5 - 74,408/(1.10)^6 -118,645/(1.10)^7 - 145,186/(1.10)^8[/tex]
[tex]NPV = -1,980,000/1.10 + 213,000/1.10^2 + 122,200/1.10^3 - 680/1.10^4 - 74,408/1.10^5 - 74,408/1.10^6 - 118,645/1.10^7 - 145,186/1.10^8[/tex]
[tex]NPV = -1,801,212.20 + 174,025.77 + 91,249.32 - 5.20 - 50,454.20 - 45,868.03 - 62,134.28 - 68,343.75[/tex]
[tex]NPV = -1,673,741.17[/tex]
Based on the calculation, the NPV of the investment in the robotic equipment is negative, indicating that the project is not economically feasible. The company should consider other alternatives or reconsider the assumptions used in the analysis.
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Normal Inc. Produces sport's equipment made to customer's specifications. The following data pertain to Job 101 6-month ending June 30 2020 Materials-Dept 1 100,000 Direct Labor rate Dept 1 10/hour Labor hours used Dept 1 4,000 hours Direct Labor rate Dept 2 20/hour Labor hours used Dept 2 1,000 hours Machine Hours used Dept 2 2,000 hours 6-month ending December 31, 2020 200,000 15/hour 2,000 hours 30/hour 3,000 hours 1,000 hours Additional data: Normal determined that the amount of operating expenses is 10% of full production cost of job The company has provided a net profit mark up of 20% based on sales Applied factory overhead: Dep 1 5 per direct labor hour Dep 2 2 per machine hour The Direct Materials applied to Job 101 (2 points) Total direct labor for Job 101 (2 points) Total factory overhead applied to Job 101 (3 points) Net profit for job 101 (3 points) Type your answers in the next items. Answer this question to proceed: Time and effort to move products from place to place "Value-adding" or "Non-value Adding"?
Transporting products from one place to another does not directly add value to the product or its features. It is considered as a necessary but non-value adding activity.
Value-adding activities are the ones that contribute to the final product's features and directly affect the customer's satisfaction. Examples of value-adding activities include assembling, testing, and designing.
On the other hand, non-value adding activities are those that do not contribute to the final product's features but are necessary to produce the product.
Examples of non-value adding activities include moving products, inspection, and waiting. Transporting products from one place to another is a necessary activity to produce the product, but it does not contribute to its features or improve customer satisfaction, making it a non-value adding activity.
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When it comes to producing pharmaceuticals, the first pill costs _______, and the second pill costs _______a billion dollars;fifty cents.
When it comes to producing pharmaceuticals, the first pill costs a billion dollars, and the second pill costs fifty cents.
This is because the first pill requires extensive research and development, clinical trials, and regulatory approval. The process is time-consuming and expensive, but necessary to ensure safety and efficacy.
Once the first pill is produced, the company has already invested in the necessary infrastructure and equipment, so subsequent pills can be produced at a much lower cost. This is why generic drugs, which are copies of brand-name drugs, can be sold at a fraction of the cost.
The high cost of producing the first pill is often cited as a reason for the high prices of brand-name drugs.
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Abco PLC - a FTSE 100 firmAbco's board which manufactures bicycles consists of the following board members:Crossin B. - Chairman, Independent NED, MaleDexter K. - CEO, Executive Director, MaleDobman C. - CFO, Executive Director, MaleWhitmore W. - Independent NED, MaleDoster K. - Executive Director, MaleBracken T. - Executive Director, MaleDiscuss 2 issues with respect to the structure of the board that does not follow UK corporate governance guidelines. Briefly explain the guidance and its significance. (15 marks)
There are two main issues with respect to the structure of the board that do not follow UK corporate governance guidelines which is lack of gender diversity and insufficient number of independent directors.
Lack of gender diversity: The board consists entirely of male members, which is not in line with the UK corporate governance guidelines. The guidance recommends that boards should aim for gender diversity and have at least 33% female representation. This is significant as gender diversity has been linked to better decision-making, increased innovation, and improved overall performance of the company.
Insufficient number of Independent Non-Executive Directors (NEDs): In the board composition, only two members are Independent NEDs (Crossin B. and Whitmore W.), which is less than half of the board's total members. According to the UK corporate governance guidelines, at least half of the board (excluding the Chairman) should be composed of Independent NEDs. This is significant because Independent NEDs play a crucial role in providing unbiased perspectives, ensuring proper governance, and protecting the interests of shareholders.
To address these issues, Abco PLC should consider diversifying the board by appointing qualified female directors and increasing the number of Independent NEDs to ensure compliance with the UK corporate governance guidelines and foster better decision-making and governance practices.
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a company uses the percent of sales method to determine its bad debts expense. at the end of the current year, the company's unadjusted trial balance reported the following selected amounts: accounts receivable $ 384,000 debit net sales 890,000 credit all sales are made on credit. based on past experience, the company estimates that 0.4% of net sales are uncollectible. what amount should be debited to bad debts expense when the year-end adjusting entry is prepared? multiple choice $1,012 $1,602 $3,072 $3,560 $4,252
When the year-end adjusting entry is prepared, $3,560 should be debited to bad debts expense.
How to calculate the amount should be debited to bad debts expenseThe amount that should be debited to bad debts expense when the year-end adjusting entry is prepared is $3,560.
To calculate this, we first need to determine the estimated amount of uncollectible accounts based on the percent of sales method.
We do this by multiplying net sales by the estimated percentage of uncollectible accounts:
$890,000 x 0.004 = $3,560
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Not yet answered Marked out of 3.00 p Flag question Which one of the following questions involves a capital budgeting decision? O a. Should the firm purchase a new machine for the production line? O b. How much money should be kept in the checking account? Oc How many shares of stock should the firm issue? Od. How much inventory should the firm keep on hand? Oe. Should the firm borrow money to acquire new equipment?
A capital budgeting decision involves evaluating investments and determining which ones will maximize a company's value.
In this case, the question that involves a capital budgeting decision is: "Should the firm purchase a new machine for the production line?" This question requires the firm to evaluate the potential return on investment from acquiring the new machine and decide whether it is a worthwhile investment." Capital budgeting involves making decisions about long-term investments in assets that are expected to generate income over a period of time.
In this case, the decision to purchase a new machine for the production line is a capital budgeting decision because it involves a long-term investment in an asset that is expected to increase the firm's production capacity and generate income over a period of time. The other options listed are not capital budgeting decisions, as they do not involve long-term investments in assets.
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Identify the statements that validate the significant role of marketing research in strategy development. (Check all that apply.)
A) It is frequently employed in intrusive marketing practices.
B) It is being used increasingly to shift the focus of firms from consumers to employees.
C) It is being used increasingly to find new business opportunities.
D) It is used more and more to develop new service, product, and delivery ideas.
The statements that validate the significant role of marketing research are:
It is being used increasingly to find new business opportunities.It is used more and more to develop new service, product, and delivery ideas, option C and D.The practise of evaluating the viability of a new service or product through study done directly with potential consumers is known as market research, often known as "marketing research." Market research enables a business to identify the target market and obtain customer comments and other input on their interest in the good or service.
This kind of research can be carried out internally, by the business itself, or by an outside market research firm. Surveys, product testing, and focus groups are all viable methods. Often, test volunteers receive free product samples or a modest stipend in exchange for their time. The creation of a new product or service requires extensive research and development (R&D).
The goal of market research is to examine the market for a certain product or service to determine how the target market will respond to it. This might involve gathering data for market segmentation and product differentiation, which can be used to target advertising campaigns or figure out which characteristics customers value most.
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Robert Williams is interested in buying the stock of First National Bank. While the bank's management expects no growth in the near future, Robert is attracted by the dividend income. Last year, the bank paid a dividend of $5.91. If Robert requires a return of 15.0 percent on such stocks, what is the maximum price he should be willing to pay for a share of the bank's stock?
To calculate the maximum price that Robert should be willing to pay for a share of First National Bank's stock, we can use the dividend discount model. This model takes into account the present value of future dividend payments to determine the stock's current value.
The formula for the dividend discount model is:
Stock Price = Dividend / (Required Rate of Return - Dividend Growth Rate)
Since the bank's management expects no growth in the near future, we can assume that the dividend growth rate is zero.
Plugging in the values we have:
Stock Price = $5.91 / (0.15 - 0) = $39.40
Therefore, Robert should not be willing to pay more than $39.40 per share of First National Bank's stock if he requires a return of 15.0 percent on such stocks.
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an unplanned direction that arises in response to unexpected opportunities and challenges.
An unplanned direction that arises in response to unexpected opportunities and challenges is an emergent strategy
Developing strategies that evolve over time in reaction to changes in the external environment, as opposed to being planned via conscious planning, is known as an emerging strategy. This word is used in strategic management. It may result from unforeseen possibilities or difficulties that the initial strategy plan did not account for.
Because it enables organizations to react swiftly to changes in the external environment and seize new possibilities as they present themselves, emergent strategy is sometimes viewed as a more adaptable and flexible method to strategy formulation. However, compared to a purposeful, planned approach, it might also be less controllable and less predictable.
Complete Question:
An unplanned direction that arises in response to unexpected opportunities and challenges is called -
a. Situational Strategy
b. Emergent Strategy
c. Strategic Planning
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tacit collusion occurs when firms: limit competition with one another but do so without explicit agreement or communication. meet and play the prisoner's dilemma just once. meet and decide on their collusion tactics. cheat rather than cooperate.
This can happen through various means, such as price leadership or simply following the lead of a dominant firm in the market
Tacit collusion occurs when firms limit competition with one another but do so without explicit agreement or communication. By limiting competition, firms can achieve higher profits than they would in a truly competitive market. This behavior is often difficult to detect and prosecute, as there is no explicit evidence of collusion. Instead, regulators must rely on circumstantial evidence, such as market behavior and pricing patterns, to identify potential tacit collusion. While it is illegal under antitrust laws, tacit collusion is often difficult to prove and punish.
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a firm’s inputs are also known as its outputs. profits. factors of production. revenues. costs.
A firm's inputs are also known as its factors of production.
Factors of production are the resources that a company uses to produce goods and services, and they typically fall into four categories: land, labor, capital, and entrepreneurship.
Land includes natural resources, such as water, minerals, and arable land, which are essential for agricultural and industrial activities. Labor refers to the workforce, consisting of the employees and their skills, which help produce the goods and services. Capital represents the machinery, equipment, and infrastructure used in the production process. Entrepreneurship encompasses the business skills and innovations that drive a firm's growth and success.
It's important to note that inputs differ from outputs, profits, revenues, and costs. Outputs are the products or services generated through the production process. Profits refer to the financial gain a firm achieves when its revenues (the income generated from sales) exceed its costs (the expenses incurred in producing the goods and services). To maximize profits, a firm must efficiently utilize its factors of production while minimizing costs and generating sufficient revenue from its outputs.
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true or false: private, not-for-profit healthcare providers (i.e., those that are not government owned) are not legally entitled to issue municipal debt.
Healthcare organizations that are privately owned and not for profit, i.e., those that are not owned by the government, are not permitted to issue municipal debt. This statement is false.
In the United States, for example, private, not-for-profit healthcare providers can issue tax-exempt bonds under certain conditions, which can help them finance capital projects at a lower cost. However, they must follow strict regulations and meet certain criteria to qualify for this type of financing.
In other countries, the rules surrounding the issuance of municipal debt by private, not-for-profit healthcare providers may be different. It is important to consult with legal and financial professionals in each jurisdiction to understand the specific rules and regulations that apply.
Private, not-for-profit healthcare providers may face some limitations when it comes to issuing municipal debt, but they are not necessarily precluded from doing so. The exact rules and regulations governing this practice will depend on the jurisdiction and other factors.
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the loss recorded by the creditor in a troubled debt restructuring is based on the expected future cash flows discounted at the current effective interest rate. true false
"The loss recorded by the creditor in a troubled debt restructuring is based on the expected future cash flows discounted at the current effective interest rate" is true.
In a troubled debt restructuring, the creditor often experiences a loss due to the renegotiation of the debt terms.
To calculate this loss, the expected future cash flows are discounted using the current effective interest rate. This provides the present value of the restructured cash flows, which can then be compared to the carrying value of the original debt to determine the loss for the creditor.
By discounting these cash flows at the current effective interest rate, the creditor can determine the amount of the loss they will incur due to the restructuring.
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If a professional accountant is billing an audit client for more hours than those actually worked, he will be violating the following fundamental principle is known as________
If a professional accountant is billing an audit client for more hours than those actually worked, he will be violating the following fundamental principle known as Integrity.
This principle requires professional accountants to be straight forward and honest in all professional and business relationships. Falsely billing for more hours is considered a breach of trust and a violation of the integrity principle.
It is important for professional accountants to uphold all fundamental principles in order to maintain their credibility and ethical standards. This principle requires the accountant to be honest and straightforward in all professional and business relationships.
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a stock market boom which causes stock prices to rise should cause
A stock market boom which causes stock prices to rise should cause an increase in consumption spending.
Stock prices are defined by where dealer force meets buyer demand in the business. But have you ever wondered what drives the stock request — that is, what factors impact the price of a stock?
Unfortunately, there's no simple equation that can prognosticate how a stock's price will bear. Having said that, we do know a many effects about the forces that beget a stock to rise or fall.
These influences are classified as abecedarian factors, specialized considerations, and request sentiment. Although we're illustrating the conception of earnings base with EPS, an account measure, there are other measures of earnings power. numerous people believe that cash- inflow- grounded measures are superior.
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the primary objective of a service level agreement is to keep the costs associated with any service at a minimum monitor and report any legal noncompliance to business management define, agree on, record, and manage the required levels of service ensure that services are managed to deliver the highest achievable level of availability
The primary objective of a service level agreement (SLA) is to define, agree on, record, and manage the required levels of service between a service provider and its customers.
The SLA sets out the terms and conditions for the delivery of services, including the level of service required, the quality of service, the response time, and the availability of service. The SLA ensures that services are managed to deliver the highest achievable level of availability while keeping the costs associated with any service at a minimum.
Additionally, the SLA monitors and reports any legal noncompliance to business management, which helps to maintain compliance and minimize legal risks.
Overall, the SLA is a critical tool for establishing clear expectations and responsibilities for both the service provider and its customers, and for ensuring that service delivery is of the highest possible quality.
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Part A: "Inventory that was purchased for $8,000 should not be sold for less than $8,000 because such a sale would result in a loss." Do you agree? Explain. Part B: "The key to decisions to delete a product or department is identifying avoidable costs." Do you agree? Explain. Part C: "Incremental cost is the addition to costs from the manufacture of one unit." Do you agree? Explain.
Part A: I disagree. The cost of inventory should not be the sole determinant of its selling price. The selling price should be based on market demand and competition. If the market price is lower than the cost of inventory, then it may be necessary to sell the inventory at a loss.
Part B: I agree. Avoidable costs are costs that can be eliminated if a product or department is discontinued. These costs are not incurred if the product or department is not produced or operated. Therefore, avoidable costs are relevant in making decisions to delete a product or department.
Part C: I agree. Incremental cost is the additional cost incurred from producing one additional unit of a product. It includes direct materials, direct labor, and variable overhead costs.
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please explain to me each of these terms. also, please note thatcurrent stock rating is sell because it's written in arabic.Strategy Overview ។ Current Rating بيع Current Rating Since 30 Mar 2022 Sold At Price Of 46.20 Return Since Inception 0.00% % First Target 45.78 Second Target 31.32 Trailing Re-Entry Level 49.75
Strategy Overview: This is a brief summary of the investment strategy for the stock. Current Rating: This refers to the current recommendation or rating for the stock.
Strategy Overview: This is a brief summary of the investment strategy for the stock, including any goals or objectives.
Current Rating: This refers to the current recommendation or rating for the stock, which is "sell" in this case. The rating is typically based on the analysis of financial experts or institutions, who evaluate a stock's potential and recommend whether to buy, hold, or sell it.
Current Rating Since: This is the date when the current rating was assigned or last updated, which is 30 Mar 2022 in this case.
Sold At Price Of: This is the price at which the stock was sold or recommended to be sold. In this case, the price is 46.20.
Return Since Inception: This is the percentage return on investment since the stock was first recommended, which is 0.00% in this case. This means that there has been no gain or loss since the recommendation was made.
First Target: This is the first price target for the stock, which is the expected price that the stock will reach based on the analyst's analysis. In this case, the first target is 45.78.
Second Target: This is the second price target for the stock, which is another expected price that the stock will reach based on the analyst's analysis. In this case, the second target is 31.32.
Trailing Re-Entry Level: This is a level at which the stock may be re-entered after it has been sold, based on the analysis of the financial expert or institution. In this case, the trailing re-entry level is 49.75. This means that if the stock reaches this price, it may be recommended to be purchased again.
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Since obesity apparently has many causes, even in a single individual, the best attack of the problem seems to be: a. Fasting b. Medicines c. Prevention d. Genetic counseling e. laws that regulated the number and type of colories a food can have or a products serving size
The best attack on the problem of obesity, which apparently has many causes even in a single individual, would be prevention. Option c is answer.
This would involve educating individuals on healthy eating habits and the importance of physical activity. Genetic counseling may also be useful in certain cases where obesity is linked to a genetic predisposition. However, fasting and medicines may not be sustainable or healthy long-term solutions, and laws regulating the number and type of calories in food or product serving sizes may not address the root causes of obesity.
Option c is answer.
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amy claims that she and brad entered into a contract. the intent to enter into a contract is determined with reference to
Amy claims that she and Brad entered into a contract. The intent to enter into a contract is determined with reference to b. the objective theory of contracts
A legal notion known as objective theory of contracts establishes whether a contract has been made by looking at the parties' actions rather than their inner thoughts or feelings. According to this hypothesis, words and actions of a party would have led a reasonable person in their positions to assume that they intended to enter into a contract. Instead of what the participants may have secretly meant, the emphasis is on what they really did.
This makes it more likely that contracts will be created using precise criteria rather than vague or ambiguous understandings. Therefore, in the given case, objective theory of contracts would be applied to decide whether a contract was created based on the parties' outer actions and statements, rather than any subjective views or intents if Amy asserts that she and Brad entered into one.
Complete Question:
Amy claims that she and Brad entered into a contract. The intent to enter into a contract is determined with reference to...
a. the conscious theory of contracts
b. the objective theory of contracts
c. the personal theory of contracts
d. the subjective theory of contracts
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1. Central Canada Steel (CCS) was formed 5 years ago to exploit a new continuous-casting process. SSC's founders, Donald Brown and Margo LaPointe, had been employed in the research department of a major integrated-steel company, but when that company decided against using the new process, they decided to strike out on their own. One advantage of the new process was that it required relatively little capital in comparison with the typical steel company, so Brown and Lapointe have been able to avoid issuing new stock, and thus they own all of the shares. However, SSC has now reached the stage where outside equity capital is necessary if the firm is to achieve its growth targets yet still maintain its target capital structure of 60 percent equity and 40 percent debt. Therefore, Brown and Lapointe have decided to take the company public. Until now, Brown and Lapointe have paid themselves reasonable salaries but routinely reinvested all after-tax earnings in the firm, so dividend policy has not been an issue. However, before talking with potential outside investors, they must decide on a dividend policy.
Assume that you were recently hired by Pierce Westerfield Carney (PWC), a national consulting firm, which has been asked to help SSC prepare for its public offering, Martha Millon, the senior PWC Consultant in your group, has asked you to make a presentation to Brown and Lapointe in which you review the theory of dividend policy.
A firm may distribute cash to shareholders by repurchasing its own stock rather than paying out cash dividends.
True OR False
b.
1. Assume that CCS has an $800,000 capital budget planned for the coming year. You have determined that its present capital structure (60 percent equity and 40 percent debt) is optimal, and its net income is forecasted at $600,000. Use the residual distribution model approach and determine CCS' total dollar distribution. Assume for now that the distribution is in the form of a dividend.
$140,000
$80.000
$120.000
$100.000
2. Central Canada Steel (CCS) was formed 5 years ago to exploit a new continuous-casting process. SSC's founders, Donald Brown and Margo LaPointe, had been employed in the research department of a major integrated-steel company, but when that company decided against using the new process, they decided to strike out on their own. One advantage of the new process was that it required relatively little capital in comparison with the typical steel company, so Brown and Lapointe have been able to avoid issuing new stock, and thus they own all of the shares. However, SSC has now reached the stage where outside equity capital is necessary if the firm is to achieve its growth targets yet still maintain its target capital structure of 60 percent equity and 40 percent debt. Therefore, Brown and Lapointe have decided to take the company public. Until now, Brown and Lapointe have paid themselves reasonable salaries but routinely reinvested all after-tax earnings in the firm, so dividend policy has not been an issue. However, before talking with potential outside investors, they must decide on a dividend policy.
Assume that you were recently hired by Pierce Westerfield Carney (PWC), a national consulting firm, which has been asked to help SSC prepare for its public offering, Martha Millon, the senior PWC Consultant in your group, has asked you to make a presentation to Brown and Lapointe in which you review the theory of dividend policy.
You need to understand the following questions before you recommend a policy to SSC. Based on your understanding answer the following questions.
Question:
True/False
A firm may distribute cash to shareholders by repurchasing its own stock rather than paying out cash dividends.
Question options:
True
False
True. A firm may distribute cash to shareholders by repurchasing its own stock rather than paying out cash dividends.
Shareholders are individuals who own a portion of the shares issued by a company. This automatically makes you a joint owner of the company. In addition to individuals, organizations and companies can also own shares in other companies.
Share repurchases involve a company buying back its own shares from the open market or from existing shareholders.
This reduces the number of outstanding shares, increasing the value of the remaining shares, and thus benefiting shareholders who retain their shares. Share repurchases can be an alternative to paying cash dividends as a means of distributing cash to shareholders.
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Suppose processing times and the coefficients of variation of interarrival times and processing times are held constant. If utilization is increased from 80 percent to 90 percent, which of the following systems experiences the largest increase in the average waiting time in queue?
-A queue with 1 server.
-A queue with 10 servers.
-A queue with 100 servers.
In this scenario, we have three queuing systems with varying numbers of servers (1, 10, and 100) while holding coefficients of variation and processing times constant.
When utilization increases from 80% to 90%, it means that the servers are busier, leaving less idle time.
Here's the step-by-step explanation:
1. For a queuing system, the average waiting time in a queue increases as utilization increases. This is because servers have less idle time to process new arrivals, causing customers to wait longer.
2. In a system with fewer servers, the impact of increased utilization on the average waiting time is more significant because each server's contribution to the overall capacity is higher.
3. Comparing the three queuing systems, a queue with 1 server will experience the largest increase in average waiting time in the queue when utilization is increased from 80% to 90%. This is because the single server takes on the entire workload, and any increase in utilization will have a more pronounced effect on waiting times.
In summary, the queue with 1 server will experience the largest increase in average waiting time in the queue when utilization is increased from 80% to 90%.
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What is the policy behind the need for, and what guarantee is
inherent in any
work resumption formula required by the Ministry of Labour in
Jamaica?
The policy behind the need for a work resumption formula required by the Ministry of Labour in Jamaica is to ensure that workers are able to return to work safely and without fear of discrimination or retaliation. The work resumption formula is designed to outline the steps that employers must take to ensure a safe and healthy workplace,
including providing personal protective equipment, implementing social distancing measures, and providing adequate training and information about COVID-19.
The guarantee inherent in the work resumption formula is that workers will be protected from exposure to COVID-19 while on the job. Employers who fail to comply with the formula may face penalties and fines, while workers who feel unsafe or believe that their rights have been violated may file a complaint with the Ministry of Labour. Overall, the work resumption formula is an important tool for protecting the health and safety of workers in Jamaica during the COVID-19 pandemic.
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"Styling Shenanigans." Candy, who operated a hair and nail salon called "Up Sweep," had a crush on Bruce, a stylist there who was one of her employees. He paid her no attention. Finally, Candy told him that if he wanted to keep his job and get the new professional blow dryer he requested, he needed to take her on a date and give her a kiss. Bruce reluctantly did so. After the date, Candy proceeded to make suggestive comments to Bruce in front of other employees and to request that he rub her shoulders. When she passed Bruce's station, she would caress him while he worked. Candy also decided that Robert, another of her employees, was cute; and she showered him with the same type of attention. Robert enjoyed the attention, but Bruce was offended and filed a claim against Candy for sexual harassment. Bruce asked Robert to join in on the claim. Robert said that Candy's attention never personally bothered him, but that if Bruce can collect, then he wants in on the action. Bruce told Robert that he is going to see a psychologist to substantiate his claim, that such substantiation is necessary, and that Robert should consider doing likewise. Robert tells him that he has no interest in seeing a psychologist but that his case is as strong as Bruce's. He says that while he found Candy entertaining, he should be able to recover if Bruce recovers.
What type of harassment, if any, was involved in Candy's indication to Bruce that if he wanted to get a new blow dryer and keep his job, then he needed to take her out on a date?
A. Quid pro quo.
B. Hostile work environment.
C. Sexual discrimination.
D. Targeted.
E. None because at that point she had not physically touched him in any manner.
In the scenario described, the type of harassment involved when Candy told Bruce that he needed to take her on a date to keep his job and get a new blow dryer is: quid pro quo harassment. The correct option is A.
Quid pro quo harassment occurs when a supervisor or someone in authority demands sexual favors from an employee in exchange for workplace benefits or to avoid negative consequences.
In this case, Candy made it clear to Bruce that if he wanted to keep his job and get the professional blow dryer, he needed to go on a date with her and give her a kiss, which constitutes as quid pro quo harassment.
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the maximum possible output given a product mix, scheduling difficulties, personal time, and so on is: utilization. design capacity. efficiency. effective capacity. available capacity
The maximum possible output that can be achieved under real-world conditions, taking into account factors such as product mix, scheduling difficulties, personal time, and so on, is known as effective capacity. Option D is correct.
Effective capacity refers to the maximum amount of output that can be produced by a system or process given the constraints of the real world, such as equipment breakdowns, worker fatigue, and other factors that can limit productivity.
It takes into account factors such as product mix, scheduling difficulties, personal time, and other factors that can impact the overall output of a system or process. Effective capacity is often lower than the design capacity, which is the maximum output that can be achieved under ideal conditions without any constraints.
Hence, D. is the correct option.
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--The given question is incomplete, the complete question is
"The maximum possible output given a product mix, scheduling difficulties, personal time, and so on is: A) utilization. B) design capacity. C) efficiency. D) effective capacity. E) available capacity."--
What does Wigand eventually do regarding the supplement? a) he tears it up b) he says he will sign it. c) he asks his lawyer to revise it d) he asks his wife what to do e) he asks Bergman what to do.
The correct answer is option C. He asks his lawyer to revise it. To summarize, Wigand decides to consult with his lawyer and requests a revision of the supplement.
Consultation is the process of seeking expert advice or guidance from someone with specialized knowledge or experience in a particular field. It involves discussing a problem or issue with an expert in order to gain insights, guidance, and recommendations on how to proceed.
Consultation can take many forms, including in-person meetings, phone calls, video conferences, or written exchanges. It is commonly used in a variety of settings, including business, healthcare, education, law, and government.
Consultation can be beneficial in a number of ways. It can help individuals or organizations make more informed decisions, develop new ideas, identify solutions to complex problems, and improve overall performance. It can also help build relationships and networks, and increase knowledge and understanding of different perspectives and approaches.
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benton lamps applies overhead using direct labor hours. budgeted total overhead cost was $472,000 and estimated direct labor hours were 118,000 for the first quarter. the standard direct labor quantity is 4 hours per lamp, and the company produced 9,800 lamps in january. this required 39,500 direct labor hours. what amount should be used for overhead applied in the total overhead variance calculation?select answer from the options below$158,000$139,800$156,800$119,875
The amount that should be used for overhead applied in the total overhead variance calculation is $156,800.
This is because overhead is applied based on direct labor hours, and the estimated direct labor hours for the first quarter were 118,000. Using the standard direct labor quantity of 4 hours per lamp, the company would require 39,200 direct labor hours to produce 9,800 lamps in January. However, they actually used 39,500 direct labor hours.
To calculate the overhead applied, we can use the formula:
Overhead applied = Budgeted overhead rate x Actual direct labor hours
The budgeted overhead rate is calculated as:
Budgeted overhead rate = Budgeted overhead cost / Estimated direct labor hours
Plugging in the given values, we get:
Budgeted overhead rate = $472,000 / 118,000 = $4 per direct labor hour
Using this rate and the actual direct labor hours, we get:
Overhead applied = $4 x 39,500 = $158,000
However, we need to use the overhead applied in the total overhead variance calculation, which is calculated as:
Total overhead variance = Actual overhead - Overhead applied
We are not given the actual overhead, so we cannot calculate the total overhead variance.
Therefore, the correct answer is $156,800, which is the amount that should be used for overhead applied in the calculation.
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