A. Project organizational charts provide a graphical representation of key project roles and reporting relationships.
Project organizational charts visually depict the structure of a project team, showing the positions, job titles, and reporting lines within the project organization. These charts help stakeholders understand the hierarchy and reporting relationships within the project team. By illustrating the roles and responsibilities of individuals or departments involved, organizational charts facilitate effective communication, coordination, and decision-making within the project.
On the other hand, B. RACI charts (Responsible, Accountable, Consulted, and Informed) outline the roles and responsibilities for specific tasks or activities in a project, rather than providing an overall graphical representation of the project roles and reporting relationships. C. Responsibility assignment matrix (RAM) is a matrix that identifies project tasks and associates them with the responsible individuals or roles. D. Work breakdown structure (WBS) is a hierarchical breakdown of project deliverables and tasks, providing a decomposition of the project scope rather than focusing on roles and reporting relationships.
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Ben recently purchased 100 shares of stock in Feger's Sports, Inc. Ben is a(n) ________ of Feger's Sports, Inc. Group of answer choices owner manager director partner employee
Ben, who recently purchased 100 shares of stock in Feger's Sports, Inc., can be classified as an owner of the company. As a shareholder, Ben holds a stake in the company and is entitled to certain rights and benefits associated with stock ownership.
By purchasing 100 shares of stock in Feger's Sports, Inc., Ben becomes a shareholder and a partial owner of the company. As an owner, Ben has a financial interest in the success and performance of the company. Shareholders are considered the owners of a corporation and have certain rights, such as the right to vote on corporate matters, receive dividends, and participate in the company's growth and profitability.
However, it is important to note that being a shareholder does not necessarily mean that Ben has a managerial or executive role in the company. Shareholders are distinct from managers, directors, partners, and employees. While shareholders have a financial stake in the company, managers are responsible for overseeing the day-to-day operations, directors provide guidance and make strategic decisions, partners have ownership rights and responsibilities, and employees work for the company under an employment relationship.
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Problem 4 A (a) A leading news organizations, HOAX News, comments on the electoral program of the two presidential candidates, Mr. Abernathy and Ms. Zerner. GNN says that Mr. Abernathy's program "is likely to bring down unemployment from the current 8% to 5%, which will lead the Central Bank to cut interest rates to a level 50% lower than the current one", while Ms. Zerner's program "will only increase emplyment from 92% to 96%, which will lead the central bank to reduce interest rates a mere 0.70% from the current level of 1.20%". Which candidate, presumably, does HOAX News prefer to see winning the elections? Motivate your answer. (b) In the country of Freedonia, two candidates, Fred and Henry, are competing for office. Fred is the incumbent and Henry is the challenger. Using prosepet theory, explain why the incumbent is likely to have an advantage in times in which the economy is recovering or going well, while the challenger has an advantage in times of greater economic uncertainty.
(a) According to the news organizations, HOAX News, Mr. Abernathy's program "is likely to bring down unemployment from the current 8% to 5%, which will lead the Central Bank to cut interest rates to a level 50% lower than the current one" and Ms. Zerner's program "will only increase employment from 92% to 96%, which will lead the central bank to reduce interest rates a mere 0.70% from the current level of 1.20%".
Therefore, HOAX News prefers Mr. Abernathy to win the elections because his program is more effective in decreasing unemployment and cutting interest rates which will help the Central Bank stabilize the economy. Mr. Abernathy's program will be beneficial for the country as it will lead to a significant reduction in the unemployment rate.
(b) Prosepet theory is the theory of political marketing that refers to the advantages of incumbents and challenges. According to this theory, the incumbent has an advantage in times when the economy is recovering or going well because they are already in power, and their actions and policies have led to a better economy. The voters are likely to credit them for the improved economy and re-elect them. Moreover, the incumbent has a better understanding of the political system, has established networks, and has access to resources to influence voters. On the other hand, the challenger has an advantage in times of greater economic uncertainty because voters are more likely to be open to change when they are dissatisfied with the status quo.
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May currently has a balance of $1,817. 43 on her credit card. If she must make a minimum monthly payment of 3. 44% of her total balance, what is her minimum payment, to the nearest cent? a. $5. 21 b. $62. 52 c. $40. 84 d. $51. 49 Please select the best answer from the choices provided A B C D.
the correct answer is option b: $62.52. This represents the minimum payment that May should make on her credit card, rounded to the nearest cent.
To calculate May's minimum monthly payment on her credit card, we need to determine 3.44% of her total balance. The options provided are a, b, c, and d, representing different dollar amounts.May's total balance on her credit card is $1,817.43. To find the minimum payment, we need to calculate 3.44% of this amount.3.44% of $1,817.43 can be calculated by multiplying the total balance by 0.0344:$1,817.43 * 0.0344 = $62.52.therefore,the correct answer is option b: $62.52. This represents the minimum payment that May should make on her credit card, rounded to the nearest cent.
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Sasha is 18 years old and facing charges of joyriding. Two weeks ago, Sasha and his friends were sitting around playing video games. At some point, the group got hungry. Not finding anything to eat at home and with no one else around, they decided to take Sasha's mom’s car to the store down the street. Sasha reasoned that he had driven his mom’s car to this same store a few times before. They arrived at the store okay, but when backing out of the parking spot, they bumped another car. The owner of this other car was very upset when Sasha did not have a driver’s license. He then called the police. Sasha’s mom allowed the police to bring charges. She thought it would be good for Sasha to experience the criminal justice system and to learn a lesson.
Under California Vehicular Code sec. 10851 (Links to an external site.), for the crime of joyriding, the prosecution must show beyond a reasonable doubt that either
The defendant drove someone else’s vehicle without the owner’s consent; AND
When the defendant drove the vehicle, (he/she) intended to deprive the owner of possession or ownership of the vehicle for any period of time;
OR
The defendant took someone else’s vehicle without the owner’s consent;
When the defendant took the vehicle, (he/she) intended to permanently deprive the owner of possession or ownership of the vehicle; AND
The vehicle was worth more than $950.
For this crime, a taking requires that the vehicle be moved for any distance, no matter how small. Even if the owner had allowed the defendant or someone else to take or drive the vehicle before, the jury may not conclude that the owner consented to the driving or taking based on that previous consent alone.
Question
For the crime of joyriding, explain each of: actus reus, mens rea, and social harm; rely on the language from the California code, the prompt, and your own experiences. [1 paragraph]
Compare the mens rea between the first AND second elements of joyriding listed above. Compare the actus reus, too. [2 to 4 sentences]
You are the prosecutor, would you charge Sasha with a misdemeanor or felony. Show that you recognize the difference between the level of culpability between the two mens rea listed above. Address the rationale of punishment for an 18 year old with no prior convictions in the context of felony and misdemeanor. [1 paragraph]
Actus reus, mens rea and social harm for joyriding For the crime of joyriding, the actus reus of the crime is established as driving or taking someone else's vehicle without the owner’s consent, even if it is just for a small distance. It doesn’t matter if the owner had previously allowed the defendant or someone else to take or drive the vehicle.
The mens rea for the first element of joyriding (10851(a)) is fulfilled by the intention to deprive the owner of possession or ownership of the vehicle for any period of time. However, the mens rea for the second element of joyriding (10851(b)) is fulfilled by the intention to permanently deprive the owner of possession or ownership of the vehicle, and the vehicle must be worth more than $950. Therefore, the mens rea for the first element of joyriding is less severe than that of the second. The social harm in the context of joyriding is that it involves unlawfully taking and driving or using someone else’s vehicle without the owner’s consent, and causing financial loss to the owner of the vehicle.
Charge for Sasha with Misdemeanor or Felony If I were the prosecutor, I would charge Sasha with a misdemeanor because he didn’t meet all the criteria for a felony charge. Although Sasha took his mom’s car without her consent, he didn't have the intention of depriving her of the possession or ownership of the car permanently. In addition, the car was not worth more than $950, which is a prerequisite for a felony charge. Furthermore, since this is Sasha’s first time being charged with a crime and he has no prior criminal record, a misdemeanor charge would be appropriate. The rationale behind punishing Sasha with a misdemeanor instead of a felony charge is that, although he did commit a crime, his age and the fact that he has no prior criminal record indicate that he can be rehabilitated and reintegrated into society.
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Problem 1 Arianne deposits her bonus of $5,000 in a savings account. 6 Marks a) Assuming the deposit earned a 9% rate of interest compounded quarterly, how much would she have at the end of five years
Arianne deposits $5,000 in a savings account with a 9% interest rate compounded quarterly. At the end of five years, she would have an amount calculated using the compound interest formula.
To calculate the amount Arianne would have at the end of five years, we can use the compound interest formula:
A = P(1 + r/n)^(nt)
Where:
A = the final amount
P = the principal amount (initial deposit)
r = the annual interest rate (as a decimal)
n = the number of times the interest is compounded per year
t = the number of years
In this case, Arianne's principal amount (P) is $5,000, the annual interest rate (r) is 9% (or 0.09 as a decimal), the interest is compounded quarterly (n = 4), and the investment period (t) is five years.
Plugging in the values into the formula, we get:
A = $5,000(1 + 0.09/4)^(4*5)
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Question 8 Score on last try: 1.5 of 3 pts. See Details for more. > Next question Get a similar question You can retry this question below In a survey, 11 people were asked how much they spent on their child's last birthday gift. The results were roughly bell-shaped with a mean of $46 and standard deviation of $14. Construct a confidence interval at a 80% confidence level. Give your answers to one decimal place. I Enter an integer w decimal number [pore.). Submit Question
The confidence interval at an 80% confidence level is approximately $36.36 to $55.64 (rounded to one decimal place).
To construct a confidence interval at an 80% confidence level for the amount spent on a child's last birthday gift, we can use the formula:
Confidence Interval = (mean ± (critical value * standard deviation / square root of sample size))
First, we need to find the critical value associated with the 80% confidence level. Since the sample size is small (n < 30) and the population standard deviation is unknown, we can use the t-distribution. For an 80% confidence level with 10 degrees of freedom (n-1), the critical value is approximately 1.8 (you can refer to the t-distribution table or use statistical software).
Next, we can calculate the confidence interval:
Confidence Interval = $46 ± (1.8 * $14 / √11)
Calculating this expression:
Confidence Interval = $46 ± (1.8 * $14 / 3.32) ≈ $46 ± $9.64
Thus, the confidence interval at an 80% confidence level is approximately $36.36 to $55.64 (rounded to one decimal place).
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The Deluxe Experience Travel Agency Pty Ltd in Perth ran a series of advertisements in newspapers and magazines promoting an overseas tour it had organised. The advertisement read as follows:
THE GREATEST EXPERIENCE OF YOUR LIFE OR YOUR MONEY BACK!!
Yes, exciting action packed, sun-sun-sun filled 14 day fully escorted tour of the West Coast of America with meals and accommodation provided! DELUXE Presidential Suites overlooking amazing Hollywood worthy vistas! .... and for just $3000 per person!!
Anne responded to the advertisement by calling into the agency, but was informed that should she desire, as requested, private accommodation, her fare would be $3500, as the advertised price was based on twin share accommodation. She was also informed that some of the tours may in fact only run for 13 days.
Anne ultimately went on the advertised tour but was disappointed with it. The weather was generally poor and on four separate days the tour participants were given ‘free’ days when they were left to their own devices. She was also required to purchase her own dinner on six of the tour days. Also, the tour only ended up running for 12 days due to unexpected weather conditions.
Using the IRAC method, advise Anne if she can make a claim against Deluxe Experience Travel Agency Pty Ltd for misleading and deceptive conduct under Australian Consumer Law.
Anne can make a claim against Deluxe Experience Travel Agency Pty Ltd for misleading and deceptive conduct under Australian Consumer Law, as the agency's advertisement failed to disclose important information and caused a loss to Anne.
Issue: The issue is whether Anne can make a claim against Deluxe Experience Travel Agency Pty Ltd for misleading and deceptive conduct under Australian Consumer Law. Rules: Section 18 of the Australian Consumer Law prohibits misleading or deceptive conduct in trade or commerce.
Section 29 of the Australian Consumer Law deals with false or misleading representations. Section 4 of the Australian Consumer Law provides the definition of consumer. An action for compensation can be made by a consumer who has suffered a loss due to the misleading or deceptive conduct of a business.
Defenses: If a business proves that its conduct was not misleading or deceptive, the business may avoid liability. Application: Anne has booked a fully escorted tour of the West Coast of America for 14 days by Deluxe Experience Travel Agency Pty Ltd. The advertisement promoted the tour to be exciting, action-packed, sun-filled, and fully escorted for just $3000 per person, including meals and accommodation.
It also promised that the tour would be the greatest experience of your life or your money back. However, the price was based on twin-share accommodation. According to the case, Anne responded to the advertisement by calling the agency but was informed that the advertised price was based on twin-share accommodation. Should she desire private accommodation, her fare would be $3500.
Additionally, some of the tours may in fact only run for 13 days. Anne ultimately went on the advertised tour but was disappointed with it. The weather was generally poor, and on four separate days, the tour participants were given ‘free’ days when they were left to their own devices. She was also required to purchase her own dinner on six of the tour days.
The tour only ended up running for 12 days due to unexpected weather conditions. Deluxe Experience Travel Agency Pty Ltd may have breached Section 18 and Section 29 of the Australian Consumer Law as its advertisement is misleading and deceptive. The advertisement did not disclose that the tour is subject to weather conditions and that the tour may end up running for only 13 days.
The advertisement also did not inform the customer about the additional costs such as dinner on six tour days. The case also fulfills the definition of a consumer under section 4 of the Australian Consumer Law.
Anne has suffered a loss due to the misleading and deceptive conduct of Deluxe Experience Travel Agency Pty Ltd.Anne can make a claim against Deluxe Experience Travel Agency Pty Ltd for misleading and deceptive conduct under Australian Consumer Law. However, the agency may defend itself by proving that its conduct was not misleading or deceptive.
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what are business rules, what is their source, and why are they crucial?
Business rules are a set of guidelines that define how a business works, processes, and related activities. They are created to help companies manage their business more effectively and efficiently.
Business rules are a set of guidelines that define how a business works, processes, and related activities. They are created to help companies manage their business more effectively and efficiently.Business rules can cover a wide range of topics, from how products are produced to how customer service is provided. They are typically developed by business analysts, who use their expertise and knowledge to define the guidelines that will govern the way a business operates.What is their source?Business rules can come from a variety of sources. They can be created by business analysts, management, or industry experts. They can also be derived from regulations and laws that govern specific industries or business practices, as well as internal policies and procedures that a company has developed to manage its operations.Why are they crucial?Business rules are crucial because they help ensure that a company's operations are consistent and efficient. By defining guidelines for how processes are carried out, businesses can minimize errors and improve the quality of their products or services. They also help ensure that employees are aware of the company's policies and procedures, reducing the likelihood of misunderstandings or miscommunications that can lead to costly mistakes. Additionally, business rules can help companies remain compliant with regulations and laws, reducing the risk of penalties or other legal consequences.
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Blue and grey are discussing how net income and net loss should be dividede in a pathnership they plan to form. What factors should be considered in determiming the division of net income or net loss?
When determining the division of net income or net loss in a partnership, several factors should be considered. These factors include the partnership agreement, the capital contributions of each partner, the time and effort invested by each partner, and any special skills or expertise brought to the partnership.
In a partnership, the division of net income or net loss can be determined by considering various factors. Firstly, the partnership agreement plays a crucial role. The agreement should outline the specific terms and conditions regarding the division of profits and losses. It may specify a certain percentage or ratio for the distribution or provide guidelines for determining the allocation. Additionally, the capital contributions of each partner are important. Partners who have invested more capital may be entitled to a larger share of the profits. This recognizes their greater financial risk and commitment to the partnership. The time and effort invested by each partner can also be considered. Partners who dedicate more hours or contribute significantly to the partnership's operations may be entitled to a larger portion of the profits.
Furthermore, any special skills or expertise brought by a partner can be taken into account. If a partner possesses unique knowledge or abilities that contribute to the partnership's success, they may receive a higher share of the profits. Ultimately, the division of net income or net loss should be fair and reflect the contributions and agreements made by each partner. It is essential to discuss and establish these factors in a transparent and mutually agreed-upon manner to ensure a harmonious and equitable partnership.
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Natalie has a net income of S75,668 of which $6,290 is comprised of OAS benefits.If her marginal tax rate is 45.0% and the OAS clawback threshold is S67.668,what is the value of the OAS benefits Natalie receives factoring in taxes and the clawback (if applicable)? s5,469.33 $3,079.23 Os820.67 $2,799.50
The OAS benefit that Natalie receives, taking into account taxes and the clawback, is $2,799.50, option D.
To calculate the value of OAS benefits Natalie receives factoring in taxes and clawback, we use the following formula: Value of OAS Benefits Received = $OAS Benefit − ($Net Income − $OAS Clawback Threshold) x $0.15.
Where: OAS Benefit = $6,290, Net Income = $75,668, OAS Clawback Threshold = $67,668 $0.15 is equivalent to 15%, which is Natalie's marginal tax rate.
Substitute the given values into the formula above:
Value of OAS Benefits Received = $6,290 − ($75,668 − $67,668) x 0.15
Value of OAS Benefits Received = $6,290 − ($8,000) x 0.15
Value of OAS Benefits Received = $6,290 − ($1,200)
Value of OAS Benefits Received = $5,090.
Therefore, the OAS benefit that Natalie receives, taking into account taxes and the clawback, is $2,799.50 ( $6,290 - $5,090).
Hence, the correct option is d)$2,799.50.
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A new product has the following profit projections and associated probabilities:
Profit Probability
$150,000 0. 10
$100,000 0. 25
$ 50,000 0. 20
0 0. 15
-$50,000 0. 20
-$100,000 0. 10
Required:
a. Use the expected value approach to decide whether to market the new product.
b. Because of the high dollar values involved, especially the possibility of a $100,000 loss, the marketing vice president has expressed some concern about the use of the expected value approach. As a consequence, if a utility analysis is performed, what is the appropriate lottery?
c. Assume that the following indifference probabilities are assigned. Do the utilities reflect the behavior of a risk taker or a risk avoider?
Use the expected value approach to decide whether to market the new product. EV: $ fill in the blank 1 Market product Because of the high dollar values involved, especially the possibility of a $100,000 loss, the marketing vice president has expressed some concern about the use of the expected value approach. As a consequence, if a utility analysis is performed, what is the appropriate lottery
a. Using the expected value approach to decide whether to market the new product. Expected value is calculated by multiplying each potential profit by its probability and then adding up the results.
The product's expected value is the sum of the weighted profits.
Expected value (EV) = (0.1 × $150,000) + (0.25 × $100,000) + (0.2 × $50,000) + (0.15 × $0) + (0.2 × –$50,000) + (0.1 × –$100,000)
Expected value (EV) = $15,000 + $25,000 + $10,000 + $0 + (–$10,000) + (–$10,000)
Expected value (EV) = $30,000
We cannot, however, make a definitive statement about the appropriateness of marketing based on expected value alone.
For example, we might also consider the cost of market research to estimate potential demand or other market considerations.
b. If a utility analysis is performed, the appropriate lottery is given as follows
Utility analysis is another method of evaluating the anticipated performance of a business activity.
A lottery is a risk situation in which two or more possible outcomes are expected to occur, but the probability of each outcome occurring is unknown.
Because the high-dollar sums involved in this case make it more difficult to use expected value to assess the situation, utility analysis is a better method to use.
A lottery is a circumstance where one of two outcomes is expected to occur, but the probability of each is unknown. The possible outcomes are $0 or –$75,000, and the probability of a $0 result is 0.25.
In this scenario, what is the appropriate lottery?
Let X represent the lottery in which the expected value of the possible consequences is 0.
Then X can be solved for as follows
0 = (0.75)U ($0) + (0.25)U(–$75,000)
0 = (0.75)(1) + (0.25)U(–$75,000)
U(–$75,000) = –3
This implies that the utility of losing $75,000 is equal to –3,
so the lottery must be X = 0.75($0) + 0.25(–$75,000)
= –$18,750.
C. According to the following indifference probabilities, what are the utilities for a risk taker or risk avoider?
U($0) = 0.25(0) + 0.75(–$12,500)
= –$9,375
U($50,000) = 0.25($12,500) + 0.75(–$12,500)
= $0U($100,000)
= 0.25($25,000) + 0.75(–$12,500)
= $6,250
U($150,000) = 0.25($37,500) + 0.75(–$12,500)
= $12,500
A risk taker's expected utility is higher than a risk avoider's expected utility.
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Bonita Company has sales of $509000, variable costs of $430000, and fixed costs of $27000. Coronado Company has sales of $509000, variable costs of $192000, and fixed costs of $269450. Coronado's margin of safety ratio is 0.39 0.85 0.15 0.61
The margin of safety ratio is a financial metric that measures the extent to which a company's sales exceed its breakeven point, indicating its ability to absorb declines in sales and cover fixed costs.
The margin of safety ratio for Coronado Company is 0.39. Bonita Company has sales of $509,000, variable costs of $430,000, and fixed costs of $27,000, while Coronado Company has sales of $509,000, variable costs of $192,000, and fixed costs of $269,450. The margin of safety ratio indicates the proportion of sales above the breakeven point, providing insight into a company's ability to withstand declines in sales and cover its fixed costs. In this case, Coronado's margin of safety ratio of 0.39 suggests that its sales level is relatively close to the breakeven point, leaving a smaller cushion to absorb potential losses.
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Write a memo on career fair reflection you had in your university last month.
It should include ( What do you learn from a job fair? , Connect the idea to something in your life (a class, something at your job, something in your personal life, with coworkers, teachers, friends, parents, etc, Explain how this idea could be useful in your future career.)
To: All EmployeesFrom: [Your Name], Human Resources Date: [Date]Subject: Career Fair ReflectionHello everyone,I wanted to share with you my reflection on the career fair I attended last month at [Name of University]. The fair was an excellent opportunity for me to learn more about the various career paths that I could pursue and how to prepare for them.
Here are some things that I learned from the job fair:Networking is a vital part of job hunting. It was clear from the career fair that one of the most effective ways to get a job is through personal contacts and networking. I made some valuable connections with recruiters from different companies, which may help me in the future as I search for a job.The job market is always changing. Another thing I learned from the fair is that the job market is continuously evolving. Therefore, it is essential to stay up-to-date on trends, and it is advisable to look for jobs that offer opportunities for advancement. It is vital to be proactive in learning new skills and finding new opportunities.Overall, the career fair was a useful experience that helped me learn more about the job market and what I should be doing to prepare for my future career. In particular, I was reminded of the importance of networking and staying up-to-date with industry trends. I plan to use these insights to improve my job search and make myself a more attractive candidate to potential employers.Thank you for reading my reflection on the career fair. I hope that it has been useful to you as well, and please feel free to share any insights or experiences that you have had in your job search.Sincerely,[Your Name]
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Foreign firms should seek alliances with well-qualified local
companies in countries characterized by inadequate legal and
political frameworks because ________.
A) such alliances help eliminate busin
Foreign firms should seek alliances with well-qualified local companies in countries characterized by inadequate legal and political frameworks because through such partners, foreign firms can access local market knowledge. The correct answer is option (B).
When operating in countries with inadequate legal and political frameworks, foreign firms face various challenges and risks. By forming alliances with well-qualified local companies, foreign firms can benefit in several ways:
Access to local market knowledge: Local companies have a better understanding of the local market dynamics, consumer preferences, cultural nuances, and regulatory landscape.
Overcoming regulatory hurdles: In countries with inadequate legal frameworks, local companies often have experience in dealing with the complex bureaucracy and regulatory processes.
Building relationships and networks: Local companies often have established networks of suppliers, distributors, and other business partners in the country.
Mitigating political risks: In countries with unstable political environments, local partners can provide valuable insights and connections that can help foreign firms navigate political risks.
It's important to note that while forming alliances with well-qualified local companies can help mitigate risks, it doesn't eliminate them completely.
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The following are two independent situations.
situation 1: culver cosmetics acquired 10% of the 191,000 shares of common stock of martinez fashion at a total cost of $14 per share on march 18, 2017. on june 30, martinez declared and paid $80,900 cash dividend to all stockholders. on december 31, martinez reported net income of $121,000 for the year. at december 31, the market price of martinez fashion was $15 per share.
situation 2: larkspur, inc. obtained significant influence over sales corporation by buying 30% of sales’s 29,700 outstanding shares of common stock at a total cost of $10 per share on january 1, 2017. on june 15, sales declared and paid cash dividends of $33,000. on december 31, sales reported a net income of $79,200 for the year.
prepare all necessary journal entries in 2017 for both situations
In Situation 1, Culver Cosmetics acquires 10% of Martinez Fashion's common stock on March 18, 2017, and records the investment at a cost of $14 per share. Martinez Fashion pays cash dividends on June 30, 2017, which results in a dividend declaration and subsequent payment. In Situation 2, Larkspur, Inc. acquires 30% of Sales Corporation's common stock on January 1, 2017, at a cost of $10 per share. Sales Corporation declares and pays cash dividends on June 15, 2017. On December 31, 2017, the fair value of Sales Corporation's shares is $10 per share, resulting in an adjustment in the investment value.
Situation 1:
March 18, 2017 (Culver Cosmetics):
Investment in Martinez Fashion (10% of 191,000 shares) $27,140
Cash $27,140
(To record the acquisition of 10% of Martinez Fashion's common stock)
June 30, 2017 (Martinez Fashion):
Dividends Declared $8,090
Dividends Payable $8,090
(To record the declaration of cash dividends to stockholders)
Dividends Payable $8,090
Cash $8,090
(To record the payment of cash dividends to stockholders)
December 31, 2017 (Martinez Fashion):
Investment in Martinez Fashion (Fair Value Adjustment) $1,520
Unrealized Gain on Investment $1,520
(To adjust the investment to its fair value of $15 per share)
Situation 2:
January 1, 2017 (Larkspur, Inc.):
Investment in Sales Corporation (30% of 29,700 shares) $89,100
Cash $89,100
(To record the acquisition of 30% of Sales Corporation's common stock
June 15, 2017 (Sales Corporation):
Dividends Declared $9,900
Dividends Payable $9,900
(To record the declaration of cash dividends)
Dividends Payable $9,900
Cash $9,900
(To record the payment of cash dividends to stockholders)
December 31, 2017 (Sales Corporation):
Investment in Sales Corporation (Fair Value Adjustment) $2,100
Unrealized Gain on Investment $2,100
(To adjust the investment to its fair value of $10 per share)
These journal entries reflect the transactions related to the acquisitions, dividend declarations, dividend payments, and fair value adjustments for both Culver Cosmetics and Larkspur, Inc. in their respective situations.
These journal entries accurately reflect the accounting treatment for the transactions in both situations, ensuring the proper recording of the investments, dividends, and fair value adjustments in the financial statements.
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Question from College- Level Marketing class:
The major source of values is:
a) economic forces.
b) the family.
c) children.
d) changing demographics.
e) health and nutrition
Family values refer to the beliefs, principles, and moral standards that are held and passed down within a family unit, influencing attitudes, behaviors, and decision-making among its members.
Values are deeply rooted beliefs and principles that guide individuals' behaviors, choices, and attitudes. While various factors can influence values, such as economic forces, children, changing demographics, and health and nutrition, the family plays a crucial role in shaping and transmitting values. Families are the primary social unit where individuals learn societal norms, ethical standards, and personal values through socialization processes. Family values encompass a wide range of aspects, including cultural, moral, and religious beliefs, as well as attitudes towards education, work, relationships, and more. Therefore, the family is considered the major source of values.
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Imagine that you work as an HR assistant for the company called Success Co. The company has not been doing very well lately. Profits are falling and the company is forced to cut employee bonuses. Some employees look unhappy, but no one has filed a letter of resignation yet. Your boss has asked you to post a job advertisement on LinkedIn for a position that does not actually exist. His main goals include gaining information on what talents are available on the labor market and understanding whether current employees will respond to a blind ad, indicating that they are ready to leave Success Co.
In your opinion, is it ethical to post a job ad for a position that does not exist?
What might be the negative consequences for Success Co. if you follow your boss’ order and post the job opening?
Explain in your own words what your boss can do to achieve his goals without placing the job opening.
In my opinion, it is unethical to post a job advertisement for a position that does not actually exist. It can affect the reputation of Success Co. negatively. This unethical action may lead to the company losing its employee’s trust and respect.
The trust of Success Co's employees will be negatively affected, and in turn, this can hurt the company's reputation.The negative consequences of posting a fake job advertisement on LinkedIn may lead to the company's employees seeking employment opportunities elsewhere. As the posting is a ruse, it may encourage good employees to start looking for jobs elsewhere, and this could have a detrimental effect on the company's operations. If employees feel that their employer is not taking care of them, they will be more inclined to leave the organization. The company might face a huge loss of employee retention and face a problem of recruiting new employees if they know that the company cannot be trusted.The boss can achieve his goals by arranging an exit interview or conducting an employee survey. Both methods will enable him to know what talents are available on the labor market. These methods will help the company in understanding whether the current employees are satisfied with the company or not. He can also provide opportunities for feedback through staff meetings or company suggestion boxes. These measures will enable the company to understand the employees' perspective while encouraging openness and honesty in communication. Thus, it is essential to understand the needs and wants of employees to enhance employee retention and satisfaction.
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Calculate earnings before interest and tax (EBIT). Cost of goods sold includes a one-off restructuring charge of 1,350.0, and interest expense includes a finance penalty of 1,200.0.
Revenues 42,600.0
Costs and expenses 19,320.0
Selling, general and administration 7,080.0
Interest expense 600.0
Tax expense 4,800.0
Select one:
o 18,750.0
o 16,200.0
o 17,550.0
o 13,350.0
EBIT = Revenues - Costs and expenses - Selling, general and administration - Interest expense
What are the key components of a marketing plan?To calculate earnings before interest and tax (EBIT), we need to subtract certain expenses from revenues. EBIT is calculated as follows:
Given the information provided:
Revenues = 42,600.0Costs and expenses = 19,320.0Selling, general and administration = 7,080.0Interest expense = 600.0Substituting the values into the formula:
EBIT = 42,600.0 - 19,320.0 - 7,080.0 - 600.0= 15,600.0Therefore, the EBIT is 15,600.0.
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An economist is analyzing the American moped market for BMW. The main competition, Vespa, recently dropped their listing price by 20%. When creating a demand curve, arrows are used to indicate the direction of the demand curve shift. Which is the correct direction the arrows should be drawn for the American BMW moped market, and which line is the old demand and new demand curve?
a. The arrows should be drawn pointing rightwards. The curve on the right represents the new demand and the curve on the left old demand.
b. The arrows should be drawn pointing leftwards. The curve on the left represents the old demand and the curve on the right the new demand.
c. The arrows should be drawn pointing leftwards. The curve on the right represents the old demand and the curve on the left new demand
The correct answer is option b. The arrows should be drawn pointing leftwards. The curve on the left represents the old demand, and the curve on the right represents the new demand.
When Vespa, the main competitor, drops their listing price by 20%, it is likely to affect the demand for BMW mopeds in the American market. A decrease in the price of Vespa mopeds would result in increased competition, as Vespa becomes more affordable compared to BMW mopeds.In response to the price drop by Vespa, BMW may need to adjust its own pricing strategy to remain competitive. The most common response to increased competition and a decrease in competitor prices would be for BMW to lower its prices as well. Lowering the price of BMW mopeds would lead to an increase in demand, as it becomes a more attractive option for consumers.
Therefore, the correct direction for the arrows on the demand curve would be leftwards, indicating a shift to the left. The curve on the left represents the old demand curve, reflecting the initial level of demand at the previous price. The curve on the right represents the new demand curve, showing the expected increase in demand resulting from BMW's adjustment in response to Vespa's price drop.
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What is the Green Company's net income if the following information is given (round answers to the nearest whole dollar)? • Rent Revenues $31,000 • Unearned Rent Revenues $1,000 • Cash $3,200 • Wages Expenses $19,300 • Utilities Expenses $700 • Dividends $1,500 Retained Earnings $4,800 • Accounts Receivable $500
the net income of Green Company is $11,000.The net income of Green Company can be calculated by subtracting the total expenses (Wages Expenses and Utilities Expenses) from the total revenues (Rent Revenues).
Given information:
Rent Revenues: $31,000
Unearned Rent Revenues: $1,000
Cash: $3,200
Wages Expenses: $19,300
Utilities Expenses: $700
Dividends: $1,500
Retained Earnings: $4,800
Accounts Receivable: $500
To calculate net income, we subtract the total expenses from the total revenues:
Net Income = Rent Revenues - (Wages Expenses + Utilities Expenses)
Net Income = $31,000 - ($19,300 + $700)
Net Income = $31,000 - $20,000
Net Income = $11,000
Therefore, the net income of Green Company is $11,000. The other information provided, such as Unearned Rent Revenues, Cash, Dividends, Retained Earnings, and Accounts Receivable, is not directly used in the calculation of net income but may have other implications for the company's financial position and activities.
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Environmental changes cannot cause ________. Phenotypic changes phenotypic changes evolutionary pressures evolutionary pressures genetic mutations
Environmental changes cannot cause genetic mutations. Phenotypic changes phenotypic changes evolutionary pressures evolutionary pressures genetic mutations
Genetic mutations are alterations in the DNA sequence that occur spontaneously and are typically caused by errors in DNA replication or external factors such as exposure to radiation or certain chemicals. These mutations can lead to changes in the genetic information and can be passed on to future generations. Environmental changes, on the other hand, refer to alterations in the external conditions or factors in an organism's environment. These changes can include variations in temperature, light, food availability, or other ecological factors. Environmental changes can exert selective pressures on organisms, influencing their phenotypes and potentially driving evolutionary changes over time. Phenotypic changes are observable traits or characteristics of an organism, resulting from both genetic and environmental factors. While environmental changes can influence phenotypic changes, they do not directly cause genetic mutations. Genetic mutations occur at the DNA level and are separate from the environmental factors that can shape phenotypic variation. In summary, environmental changes can influence phenotypic changes and exert evolutionary pressures on populations, but they do not directly cause genetic mutations. Genetic mutations are distinct events that occur independently and can contribute to phenotypic variation and evolutionary change.
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Which of the following types of HR policies would detect from organizations overall goals if the organization wants to adopt and inspirational strategy
To align with an
inspirational
strategy, an organization should adopt HR policies that emphasize employee motivation, career
development
, and a
positive
work culture.
To support an inspirational strategy, organizations should focus on HR policies that foster employee motivation,
engagement
, and development. This may include policies that promote a positive work environment, recognition programs, career growth opportunities, and training initiatives.
These policies aim to inspire employees, increase their
commitment
to the organization, and align their individual goals with the overall goals of the organization. By emphasizing employee development and creating a
supportive
and inspiring work culture, organizations can effectively align their HR policies with their inspirational strategy, ultimately driving employee performance and overall organizational success.
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when implementing an hr strategy, the organization must hold some individual accountable for achieving the goals. true false
A budget deficit results when government outlays exceed its revenue. Please select the best answer from the choices provided T F.
A budget deficit results when government outlays exceed its revenue is true.
A budget deficit occurs when the government spends more money than it receives in revenue. It is usually the result of a combination of factors, including economic conditions, government policies, and unforeseen circumstances such as natural disasters or wars.
The government can finance a budget deficit in several ways, including borrowing from the public, selling Treasury bonds, or printing more money. However, each of these methods can have negative consequences, such as inflation, higher interest rates, and increased debt.
A budget deficit occurs when government spending exceeds revenue. It can be financed through borrowing, selling bonds, or printing money, but these methods can lead to negative consequences like inflation and increased debt.
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Oriole Corporation factors $252,500 of accounts receivable with Kathleen Battle Financing, Inc. on a with recourse basis. Kathleen Battle Financing will collect the receivables. The receivables records are transferred to Kathleen Battle Financing on August 15, 2020. Kathleen Battle Financing assesses a finance charge of 2% of the amount of accounts receivable and also reserves an amount equal to 4% of accounts receivable to cover probable adjustments. (b) Assume that the conditions are met for a transfer of receivables with recourse to be accounted for as a sale. Prepare the journal entry on August 15, 2020, for Oriole to record the sale of receivables, assuming the recourse obligation has a fair value of $4,940
The journal entry for Oriole Corporation to record the sale of receivables, assuming the recourse obligation has a fair value of $4,940 is Accounts receivable $252,500 Less. Amount reserved for probable adjustments ($252,500 × 4%) $10,100 Less, Fair value of recourse obligation $4,940 Cash $237,460 Finance Charge $5,050 Loss on Sale of Receivables $11,150.
The Oriole Corporation has factored $252,500 of accounts receivable with Kathleen Battle Financing on a with recourse basis. Kathleen Battle Financing will collect the receivables. The receivables records are transferred to Kathleen Battle Financing on August 15, 2020.
Kathleen Battle Financing assesses a finance charge of 2% of the amount of accounts receivable and also reserves an amount equal to 4% of accounts receivable to cover probable adjustments. The fair value of recourse obligation is $4,940. We have to prepare the journal entry on August 15, 2020, for Oriole to record the sale of receivables, assuming the recourse obligation has a fair value of $4,940.
Transfer of receivables with recourse to be accounted for as a sale only when the transferor surrenders control over the receivables sold in the transaction. For the transfer of receivables to be accounted for as a sale, the following conditions must be met: The transferred assets have been isolated from the transferor - put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership.
A third party, the transferee, has obtained the right to pledge or exchange either the transferred assets or beneficial interests in them; andThe transferor does not maintain effective control over the transferred assets through an agreement that both entitles and obligates the transferor to repurchase or redeem them before their maturity. Since all the necessary conditions are met, Oriole should record this transaction as a sale of accounts receivables on August 15, 2020.
The journal entry for Oriole Corporation is: Accounts receivable$252,500Less: Amount reserved for probable adjustments ($252,500 × 4%)$10,100Less: Fair value of recourse obligation$4,940Cash (252,500 - 10,100 - 4,940)$237,460Finance Charge (2% of 252,500)$5,050Loss on Sale of Receivables($252,500 - $237,460 - $5,050 - $10,100 - $4,940)=$-11,150Journal Entry for Oriole Corporation.
Accounts receivable $252,500 Less.
Amount reserved for probable adjustments ($252,500 × 4%) $10,100
Less Fair value of recourse obligation $4,940Cash $237,460
Finance Charge $5,050
Loss on Sale of Receivables $11,150
Loss on Sale of Receivables is calculated as below:
$252,500 - $237,460 - $5,050 - $10,100 - $4,940 = -$11,150 (Negative value because of loss)
Therefore, the journal entry for Oriole Corporation to record the sale of receivables, assuming the recourse obligation has a fair value of $4,940 is Accounts receivable $252,500 Less: Amount reserved for probable adjustments ($252,500 × 4%) $10,100 Less: Fair value of recourse obligation $4,940 Cash $237,460 Finance Charge $5,050 Loss on Sale of Receivables $11,150.
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Arbor Co. has forecast sales to be $409,000 in May, $484,000 in June, $584,000 in July and $709,000 in August. Forty percent of sales are made in cash, the remainder is on credit. Credit sales are collected 60% in the month of sale, the remaining the following month. What are budgeted cash collections for July?
Multiple Choice
$339,000
$233,800
$466,000
$560,000
The budgeted cash collections for July for Arbor Co. is $466,000. This amount is derived from the cash sales for July and the collections from credit sales made in July and June.
To break it down, 40% of July's sales ($584,000) is immediately collected as cash, equating to $233,600. Then, 60% of the credit sales from July (60% of the remaining 60% of $584,000) adds another $210,240. Finally, the collections from the remaining 40% of June's credit sales (40% of 60% of $484,000) add an additional $22,160. Summing these values gives the total budgeted cash collections for July: $233,600 + $210,240 + $22,160 = $466,000.
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5. Home is a small country with respect to bicycles and the components used to make bicycles. World prices If Home places a 15% import tariff on bicycles (no tariff on components) calculate the Effective Rate of Protection on Bicycles.
The effective rate of protection on bicycles is 15%.
The effective rate of protection on bicycles is 47.5%. Effective Rate of Protection is a method that measures the impact of trade policy (tariffs, subsidies) on the economic welfare of a country. It measures the relative change in profitability that occurs when the industry is protected (that is, given a tariff on imported goods) than when it is exposed to international competition.
A country that imposes tariffs or other trade limitations usually raises the prices of the goods it imports and lowers the prices of the goods it exports. The measure of the effective rate of protection gives an indication of the degree to which the trade limitations increase the overall profitability of the protected industry.
The formula for calculating the Effective Rate of Protection (ERP) is: ERP = (Vd/Vc) -1 where Vd is the value of domestic output after tariffs are imposedVc is the value of domestic output before tariffs are imposed. Therefore, In the given problem, Vd/Vc = (1+0.15)/(1-0) = 1.15/1 = 1.15. Therefore, ERP = 1.15 - 1 = 0.15 or 15%. Thus, the effective rate of protection on bicycles is 15%.
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What is a product or service that you were originally very excited about, only to become disappointed, bored, or otherwise unhappy with? Was it a bad idea or was it a good idea that just didn't perform as you hoped it would? Write a short report (200 words) and include as much detail as you can-where you first remember hearing about the idea, what you had hoped/expected it was going to be, and why you think it fell short of your expectations.
One product that initially sparked my excitement but ultimately left me disappointed was a smart home automation system that I purchased a few years ago. I first heard about this innovative technology through online advertisements and positive reviews from early adopters.
The concept of controlling and automating various aspects of my home, such as lighting, security, and temperature, intrigued me. I envisioned a seamless and convenient experience that would enhance my daily life. With high expectations, I eagerly purchased the smart home system and eagerly set it up. However, as I began using it, I encountered several issues that dampened my enthusiasm. The system's user interface was clunky and unintuitive, making it difficult to navigate and set up the desired automation routines.
Additionally, the promised compatibility with popular voice assistants often fell short, leading to frustrating experiences where voice commands were misunderstood or simply not executed. The overall performance of the system was underwhelming, with delays in response times and frequent glitches. In retrospect, the idea behind the smart home automation system was promising, but the execution and implementation fell short of my expectations.
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On december 31st desert company reports a balance of $250,000 in accounts receivable and an ending balance in allowance for doubtful accounts of $50,000 (after the bad debt expense aje). desert decides to assign $100,000 of its a/r balance on december 31st. what is the net realizable value for a/r that desert would report on its year-end balance sheet?
Desert Company would report a net realizable value of $100,000 for accounts receivable on its year-end balance sheet. This represents the amount it expects to collect from its customers after accounting for potential bad debts.
The net realizable value (NRV) of accounts receivable is the amount that a company expects to collect from its customers after accounting for potential bad debts or uncollectible amounts. To calculate the NRV, we need to subtract the allowance for doubtful accounts from the accounts receivable balance. In this case, Desert Company has an accounts receivable balance of $250,000 and an ending balance in the allowance for doubtful accounts of $50,000. After assigning $100,000 of its accounts receivable balance, we need to adjust the allowance for doubtful accounts accordingly. The revised allowance for doubtful accounts would be $50,000 plus the assigned amount of $100,000, which equals $150,000. To calculate the net realizable value, we subtract the allowance for doubtful accounts from the remaining accounts receivable balance:
Net Realizable Value = Accounts Receivable - Allowance for Doubtful Accounts
Net Realizable Value = $250,000 - $150,000
Net Realizable Value = $100,000
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Per our class discussion, the compensation objective "fairness" refers mainly to: Complying with laws and regulations Employee perceptions of whether or not their compensation is fair Valuation discrimination Treatment discrimination All of the above
As per the given information, the compensation objective "fairness" refers mainly to employee perceptions of whether or not their compensation is fair.
Why fairness in compensation is important?
Employees want to be treated fairly in their workplaces, and fairness in compensation is a major component of that. According to employees, the most critical feature of a reward system is fairness, or whether or not the system distributes pay and other benefits equitably and impartially.Fairness is the primary aim of compensation, which refers to the employee's perception that their pay is reasonable, equitable, and reflects the relative difficulty and importance of their work. A compensation system should consider both internal equity and external competitiveness. Therefore, the correct option is:Employee perceptions of whether or not their compensation is fair.
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Gyron Inc. is a software development company headquartered in Montreal, Canada. The owner, founder and Chief Executive Officer Amanda Gupta is a visionary type leader. This implies she would Select one a. require managers to acquire an openness and awareness of India's cultures PR b. require all managers to create a strategic vision for Gyron c. commit minimum resources for international ventures because of the currency risk involved d. cut down on employees' cross-cultural training to save capital to open a firm in India
The owner, founder, and Chief Executive Officer Amanda Gupta being a visionary type leader would most likely require all managers to create a strategic vision for Gyron Inc. This means that Amanda Gupta would expect her managers to contribute to the development and implementation of a long-term vision and direction for the company. By involving managers in the strategic planning process, Amanda Gupta can tap into their expertise and perspectives to ensure alignment with the company's overall goals and objectives.
It is important to note that a visionary leader like Amanda Gupta is likely to emphasize the importance of strategic thinking, innovation, and forward-looking approaches in shaping the future of the organization. This would involve encouraging managers to think creatively, identify emerging opportunities, and drive the company's growth and success through strategic visioning and planning.
The other options mentioned, such as acquiring an openness and awareness of India's cultures or committing minimum resources for international ventures, do not directly align with the characteristics of a visionary leader. Visionary leaders typically prioritize long-term strategic thinking and creating a compelling vision for the organization's future.
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