The process improvement technique that sorts the vital few from the trivial many is called Pareto analysis. The correct option is Pareto analysis.
This technique is named after the Italian economist Vilfredo Pareto, who observed that 80% of the wealth in Italy was owned by 20% of the population. Pareto analysis is a tool used to identify and prioritize problems, causes, or opportunities in a process by focusing on the 20% of factors that contribute to 80% of the outcomes.
The process of Pareto analysis involves collecting and analyzing data, plotting it on a Pareto chart, and identifying the top 20% of factors that contribute to the problem or opportunity. Once identified, these vital few factors are then prioritized for improvement, while the trivial many are either eliminated or addressed later.
Pareto analysis is a powerful technique that helps organizations to focus their resources on the most significant opportunities for improvement. It is often used in conjunction with other process improvement techniques, such as Deming analysis, Taguchi analysis, Yamaguchi analysis, and benchmarking, to drive continuous improvement and achieve optimal results.
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when net income is high relative to operating cash flows, we describe the firm as having recorded: a. income-neutral accruals. b. abnormal accruals. c. income-increasing accruals. d. income-decreasing accruals.
The firm is described as having recorded income-increasing accruals when net income is high relative to operating cash flows, indicating that reported earnings are not supported by operating cash flows alone.
When a company reports net income that is significantly higher than its operating cash flows, it may indicate the presence of accruals, which are accounting adjustments that affect reported earnings but do not involve actual cash inflows or outflows. The difference between net income and operating cash flows is known as the accrual component of earnings.
If the accruals are income-neutral, it means that they do not affect reported net income. However, if the accruals are abnormal, meaning that they are higher or lower than what would be expected, they can impact reported net income.
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If stakeholders do not express dissatisifaction with a firm's actions, it means they are satisfied.T/F
If stakeholders do not express dissatisifaction with a firm's actions, it means they are satisfied.The stakeholder theory of a firm predicts that stakeholders' interests will be Normative. This statement is True.
A party with an interest in a company and the potential to affect or be impacted by it would be considered a stakeholder. The principal stakeholders in a typical corporation are its investors, employees, clients, and suppliers. Stakeholder Theory is a theory of capitalism that places a strong emphasis on the relationships between a company's various stakeholders.
The idea holds that a business should deliver value to all parties, not just shareholders. Stakeholders are those who have an impact on a company's daily operations, either directly or indirectly. Depending on the basis of the relationship they have with the company, people have interest in the firms in a variety of ways. The term "stakeholders" is far more expansive than "shareholders." Owners, promoters, shareholders, staff, people in charge of governance, banks, financial institutions, the government, trade associations.
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A company plans to set up a computing center to support its technical studies. This center will include three workstations, each costing $25,000 for a service period of 5 years. The expected salvage value for each workstation is $2,000. Annual operating and maintenance costs are estimated at $15,000 per workstation. If the nominal interest rate is 15%, the equivalent annual operating cost of this center is?
We must compute the annual cost of owning and operating the three workstations throughout a five-year service life in order to establish the computing center's equivalent annual operating cost.
To start, we can figure out how much it will cost to buy all three workstations workstations' total cost is $75,000 (3 x $25,000) The total salvage value of the workstations at the end of the service period can therefore be determined by:
Workstations' total salvage value is $6,000, or 3 x $2,000 We may use the annual cost and multiply it by the number of years to determine the total operating and maintenance costs over the service period: Total operation and maintenance expenses come to $225,000 ($15,000 multiplied by 3). Total operation and maintenance expenses come to $225,000 ($15,000 multiplied by 3). We can now determine the overall cost of owning and running the data centre:Total cost is equal to the sum of the cost of the workstations, their salvage value, and running and maintenance expenses.
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Suppose we define a long run equilibrium as a situation in which no firm wants to enter or leave. In the same sense as we mentioned for perfect competition, we can think of this "rule" for long run equilibrium as requiring that all the firms in the industry earn zero profits. Suppose you are interested in the long run equilibrium of the market for data analytics softwares and assume that this market is characterized by Cournot competition (the model discussed in class). Assume that all firms are identical and have the following cost function C(q) = 100, 000 + 20q. Suppose that the (inverse) market demand is given by P = 100 − Q.For questions a) and b), assume that all firms in the industry will behave identically.a) What is the number of firms that will be in this industry in the long run equilibrium?b) What are the industry output, price, and firm profit levels that will exist in the long run equilibrium?
a) In the long run equilibrium, the number of firms in the industry is determined by the condition that no firm wants to enter or exit the industry.
In Cournot competition, firms choose their output levels simultaneously, taking into account the output levels chosen by other firms in the industry. In this case, all firms are identical and have the same cost function, so they will produce the same output level.
To determine the number of firms in the industry, we can use the following condition:
MC = MR = P(1/elasticity of demand)
The marginal cost of producing an additional unit of output is given by the derivative of the cost function: MC = 20. The inverse demand function is P = 100 - Q, so the marginal revenue of producing an additional unit of output is MR = 100 - 2Q. The elasticity of demand is -Q/P, so we can substitute P into this expression to obtain: -Q/(100 - Q).
Setting MC equal to MR, we obtain:
20 = 100 - 2Q/(Q/(100-Q))
20 = (100 - Q)/(Q/(100-Q))
2000 - 20Q = Q(100-Q)
Q^2 - 100Q + 2000 = 0
(Q - 50)(Q - 40) = 0
Therefore, the long run equilibrium output level is Q = 40, and there will be 2 firms in the industry.
b) In the long run equilibrium, each firm produces 20 units of output, for a total industry output of 40 units. Using the inverse demand function, we can calculte the market price as P = 100 - Q = 60.
Each firm's total cost is given by C(q) = 100,000 + 20q = 100,000 + 20(20) = 100,400. Since there are 2 firms in the industry, the total industry cost is 2*100,400 = 200,800.
Since each firm produces 20 units at a price of 60, its total revenue is 20*60 = 1,200. Therefore, each firm's profit is equal to revenue minus cost, which is 1,200 - 100,400 = -99,200.
In the long run equilibrium, firms in the market for data analytics softwares will earn zero profits. The fact that each firm is earning negative profits suggests that firms will exit the industry over time until the remaining firms are able to earn zero profits.
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Which of these fiscal policy actions will increase real GDP in the short run?
There are several fiscal policy actions that can increase real GDP in the short run. One such action is an increase in government spending on goods and services, which can lead to increased demand and production in the economy.
Another option is a decrease in taxes, which can increase disposable income and lead to increased consumer spending and demand. Additionally, transfer payments such as unemployment benefits or stimulus checks can also increase demand and stimulate economic activity.
Overall, any fiscal policy action that increases demand and encourages spending in the economy can help increase real GDP in the short run.
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bear co., which began operations on january 2, year 1 recognizes revenue over time in accordance with asc 606. the performance by bear co. does not create an asset with an alternative use and bear co., has an enforceable right to payment for the completed performance to date. the following information is available for the year: year 1 year 2 total contract price $300,000 $300,000 costs incurred $70,000 $110,000 estimated costs to complete at year-end $200,000 $92,000 what is the income (or loss) recognized in year 2?
Bear Co. would recognize an income of $22,834 in year 2.
To determine the income recognized in year 2, we need to calculate the revenue recognized in year 1 and year 2.
Revenue recognized in year 1 can be calculated using the percentage of completion method:
Percentage of completion = Costs incurred / Total estimated costs
Percentage of completion = $70,000 / ($70,000 + $200,000) = 0.2593
Revenue recognized in year 1 = Percentage of completion x Total contract price = 0.2593 x $300,000 = $77,790
The revenue recognized in year 2 can be calculated as follows:
Revenue recognized in year 2 = Total contract price - Revenue recognized in year 1 = $300,000 - $77,790 = $222,210
Next, we need to calculate the costs incurred and estimated costs to complete in year 2:
Costs incurred in year 2 = $110,000
Estimated costs to complete at year-end in year 2 = $92,000
Using the percentage of completion method, we can calculate the percentage of completion in year 2:
Percentage of completion = Costs incurred in year 2 / (Costs incurred in year 2 + Estimated costs to complete in year 2) = $110,000 / ($110,000 + $92,000) = 0.5445
Finally, we can calculate the income (or loss) recognized in year 2:
Income recognized in year 2 = Revenue recognized in year 2 x Percentage of completion - Costs incurred in year 2
Income recognized in year 2 = $222,210 x 0.5445 - $110,000 = $22,834
Therefore, Bear Co. would recognize an income of $22,834 in year 2.
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Question 6 1.25 pts In which way are tariffs different from quotas? O They raise the price of the imported products to consumers. O They raise government revenue. O They reduce the volume of imported products. O They increase the domestic quantity supplied of the product.
The main difference between tariffs and quotas is that tariffs raise government revenue by increasing the price of imported goods, while quotas restrict the volume of imports without generating revenue.
Tariffs and quotas are both trade restrictions, but they differ in their implementation and effects. Tariffs are taxes imposed on imported goods, raising their price to consumers and generating government revenue. On the other hand, quotas are physical limits on the volume of imported products, reducing the quantity available to consumers and potentially increasing the domestic quantity supplied of the product.
Tariffs and quotas are both measures used by governments to restrict imports and protect domestic industries. However, they differ in their methods of achieving this goal.
Tariffs are taxes imposed on imported goods, which increase the price of the imported products to consumers. The revenue generated from tariffs goes to the government.
Quotas, on the other hand, limit the quantity of a particular imported good that can enter a country. They reduce the volume of imported products and may lead to higher prices for consumers if domestic supply is unable to meet demand. Quotas do not generate revenue for the government.
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Name 3 major protectionist (anti-Free trade) policies
3 protectionist (anti-free trade) policies are:- Traiffs , import, subsidies
1. Tariffs: Tariffs are taxes imposed on imported goods, making them more expensive and less competitive compared to domestically produced goods. This policy discourages imports and protects domestic industries from foreign competition.
2. Import quotas: Import quotas are restrictions on the quantity of a specific product that can be imported into a country during a specified period of time. This policy limits the availability of imported goods, protecting domestic industries from being outcompeted by cheaper or more efficient foreign products.
3. Subsidies: Subsidies are financial assistance provided by governments to domestic industries in order to lower production costs and make them more competitive against foreign imports. This policy indirectly discourages imports by giving an advantage to domestic producers.
These protectionist policies aim to shield domestic industries from international competition and support local businesses, but they can also lead to reduced trade, higher prices for consumers, and lower overall economic efficiency.
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Key Topic
What are OSI Layering Benefits
The OSI Layering Benefits are in the "network layer, software to build in their network, and for computing functions".
The OSI or open systems interconnection model is the model which gives conceptual framework to determine the functions of the network system.
The open systems interconnection model have advantages like it reduces the complexity, accelerates evolution, it provides interoperability between investor and its modular engineering.
Therefore, the OSI Layering Benefits are in the network layer is layer of internet communication, software to build in their network, and for computing functions".
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in the current year, laker corporation had sales of $2,040,000 and cost of goods sold of $1,220,000. laker expects returns in the following year to equal 7% of sales and 7% of cost of goods sold. the unadjusted balance in inventory returns estimated is a debit of $10,000, and the unadjusted balance in sales refund payable is a credit of $14,000. the adjusting entry or entries to record the expected sales returns is (are):
To record the expected sales returns, the following adjusting entry or entries should be made:
1. Debit Sales Returns and Allowances account for $142,800 ($2,040,000 x 7%).
2. Credit Estimated Sales Returns Inventory account for $10,000.
3. Credit Sales Returns Payable account for $132,800 ($142,800 - $10,000).
4. Debit Cost of Goods Sold account for $85,400 ($1,220,000 x 7%).
5. Credit Estimated Returns Inventory account for $10,000.
6. Debit Returns and Allowances account for $75,400 ($85,400 - $10,000).
These adjusting entries reflect the estimated amount of returns and allowances that are expected based on the current year's sales and cost of goods sold. The Sales Returns and Allowances account is used to record the expected amount of returns, while the Estimated Returns Inventory account and Sales Returns Payable account are used to track the estimated cost of these returns. Finally, the Cost of Goods Sold account is adjusted to reflect the expected reduction in inventory due to returns.
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the market, the dominant grocery store in a small city, has announced it will be increasing prices to adjust for higher utility costs. it is likely other firms will respond by multiple choice question. reducing their prices. increasing their prices. negotiate with utility companies to reduce costs. maintaining their current prices.
Other firms are likely to respond to The Market's price increase by maintaining their current prices or negotiating with utility companies to reduce costs.
Other businesses may decide to lower their pricing to draw people in, negotiate with utility providers to lower their costs, or keep their present rates to remain competitive in reaction to The Market's announcement of a price rise owing to increasing utility expenses.
Some businesses could decide to raise their pricing if they think it won't affect demand. The exact reaction would depend on several variables, including customer demand, market competitiveness, and particular business plans.
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Argues that the US needs to face up to the realities of globalization and abandon the older policies of a "self-indulgent national economy"
The argument that the US needs to face up to the realities of globalization and abandon the older policies of a "self-indulgent national economy" is based on the belief that the world is becoming increasingly interconnected and interdependent.
As a result, countries that try to go it alone and pursue protectionist policies will ultimately be left behind. The proponents of this argument believe that the US needs to embrace globalization and take advantage of the opportunities it presents. This means opening up to international trade, welcoming foreign investment, and integrating into the global economy.
While there are certainly risks associated with globalization, such as job displacement and environmental degradation, the argument is that these can be managed through smart policies and investments. The benefits of globalization, such as access to new markets and technologies, are too great to ignore.
Overall, the argument is that the US needs to stop thinking of itself as a self-contained, isolated economy and start thinking of itself as part of a larger, interconnected world. Only by doing so can it hope to thrive and succeed in the 21st century.
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turkey corp., a c corporation, owns a single asset with a basis of $70,000 and a fair market value of $100,000 when it election s corporation status. three months later, it sells the asset for $100,000. what is the built-in gains tax, assuming that there is sufficient taxable income?
The built-in gains tax is a tax on the appreciation of assets that were held by a C corporation before it converted to an S corporation. In this case, Turkey Corp. owes $6,300 in built-in gains tax on the sale of its asset. Turkey Corp. elects S corporation status, it becomes subject to the built-in gains tax.
The built-in gains tax is a tax on the appreciation of assets that were held by a C corporation before it converted to an S corporation.
This tax is designed to prevent corporations from avoiding taxes by converting to S corporation status and immediately selling appreciated assets.
In this case, Turkey Corp. has a single asset with a basis of $70,000 and a fair market value of $100,000 when it elects S corporation status. Three months later, it sells the asset for $100,000. The built-in gains tax is calculated as the difference between the fair market value of the asset when the S corporation election was made and its selling price. In this case, the built-in gain is $30,000 ($100,000 - $70,000).
Assuming that there is sufficient taxable income, the built-in gains tax rate is 21%. Therefore, Turkey Corp. would owe $6,300 in built-in gains tax ($30,000 x 21%). It is important to note that if the corporation did not have sufficient taxable income to offset the built-in gains tax, it may need to carry over the tax liability to future years.
In conclusion, the built-in gains tax is a tax on the appreciation of assets that were held by a C corporation before it converted to an S corporation. In this case, Turkey Corp. owes $6,300 in built-in gains tax on the sale of its asset.
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TRY THIS Qs = 0.15 + P • where Qs is the quantity of wheat produced per year (in billions of bushels) when P is the average price of wheat (in dollars per bushel). (a) What is the quantity of wheat supplied per year when the average price of wheat is $2 per bushel? When the price is $3? When the price is $4? (b) Sketch the supply curve for wheat. Does it obey the law of supply? .
(a)P = $2 per bushel: Qs = 2.15 billion bushels, P = $3 per bushel: Qs = 3.15 billion bushels, P = $4 per bushel: Qs = 4.15 billion bushels,(b)The supply curve for wheat is upward sloping, obeying the law of supply, indicating that as the price of wheat increases, the quantity supplied also increases.
The equation Qs = 0.15 + P represents a linear supply curve, where the slope of the curve is equal to 1. This means that for every $1 increase in price, the quantity supplied increases by 1 billion bushels. The supply curve for wheat can shift depending on various factors that affect the production of wheat, such as changes in technology, weather patterns, and input prices. If the production costs of wheat increase, for example, the supply curve will shift to the left, indicating that at each price level, less wheat will be supplied. Similarly, if there is a technological breakthrough that increases the efficiency of wheat production, the supply curve will shift to the right, indicating that at each price level, more wheat will be supplied.
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50 Exports, 40 Imports, 10 Income receipts from rest of the world, 50 Income payment to rest of the world What are net exports for China? 4. Suppose that GDP in Japan is 1030 and then grows to 1160 (all numbers in billions) What is the growth rate of GDP in Japan? Use the following information to answer questions 5 through 15: The tables below show data on prices and quantities of Oranges and Shoes produced in China. Data for 2014 Price of Oranges Quantity of Oranges Price of Shoes Quantity of Shoes 0.7 270 200 10 Data for 2015 Price of Oranges Quantity of Oranges Price of Shoes Quantity of Shoes 0.9 150 14 250 Data for 2016 Price of Oranges Quantity of Oranges Price of Shoes Quantity of Shoes 1.4 300 15 330 5. Given this data, what is the Nominal GDP in 2014? 6. What is the Nominal GDP in 2015? 7. What is the Nominal GDP in 2016?
The net exports for China can be calculated by subtracting the total imports and income payment to rest of the world from the total exports and income receipts from rest of the world.
Net exports for China = (50 exports + 10 income receipts from rest of the world) - (40 imports + 50 income payment to rest of the world)
Net exports for China = 70 - 90
Net exports for China = -20
Therefore, the net exports for China are negative, indicating that they have a trade deficit.
To calculate the growth rate of GDP in Japan, we can use the following formula:
Growth rate of GDP = (New GDP - Old GDP) / Old GDP x 100%
Substituting the given values:
Growth rate of GDP = (1160 - 1030) / 1030 x 100%
Growth rate of GDP = 12.62%
Therefore, the growth rate of GDP in Japan is 12.62%.
For question 5, we need to calculate the value of nominal GDP in 2014, which can be done by multiplying the price and quantity of each product and adding the results:
Nominal GDP in 2014 = (0.7 x 270) + (200 x 10)
Nominal GDP in 2014 = 189 + 200
Nominal GDP in 2014 = 389
Therefore, the nominal GDP in 2014 is 389 billion.
Similarly, for question 6 and 7, we can use the same method to calculate the nominal GDP in 2015 and 2016:
Nominal GDP in 2015 = (0.9 x 150) + (14 x 250)
Nominal GDP in 2015 = 135 + 3500
Nominal GDP in 2015 = 3635
Nominal GDP in 2016 = (1.4 x 300) + (15 x 330)
Nominal GDP in 2016 = 420 + 4950
Nominal GDP in 2016 = 5370
Therefore, the nominal GDP in 2015 is 3635 billion and in 2016 is 5370 billion.
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The net exports for China would be the difference between the value of exports and imports, which is (50 - 40) = 10.growth rate:12.62%
Additionally, the income receipts from the rest of the world and income payments to the rest of the world do not affect net exports.
To calculate the growth rate of GDP in Japan, we can use the formula:
Growth Rate = (New GDP - Old GDP) / Old GDP x 100%
Plugging in the given values, we get:
Growth Rate = (1160 - 1030) / 1030 x 100% = 12.62%
To calculate the nominal GDP for each year, we need to multiply the price and quantity of each good, and then sum these values.
For 2014:
Nominal GDP = (0.7 x 270) + (200 x 10) = 189 + 2000 = 2189
For 2015:
Nominal GDP = (0.9 x 150) + (14 x 250) = 135 + 3500 = 3635
For 2016:
Nominal GDP = (1.4 x 300) + (15 x 330) = 420 + 4950 = 5370
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Project
Provide your project in s00-600 words (S marks]
A Khobar (Dammam)-based cement company, Saudi
Readymix, that is a global leader in cement,
building materials, related technologies, and research
recently decided to redesign its procurement
organization and recognized that policies and procedures
were an important part of this process.
The company consists of several cement operations Iocated
in several regions of the Kingdom of
Saudi Arabia. Each operation had established decentralized
procurement processes. Although the
basic manufacturing processes are not dissimilar, there
existed a variety of supply strategies,
approved suppliers, and procurement channel strategies.
In 2019, the company developed a purchasing policies and
rocedures manual to define guidelines
by which the purchasing function would be practiced at the
company. In January 2019, an external
team of experts completed a procure-to-pay (P2P)
assessment of the company, focusing on the
requisition to payment process. The key objective was to
identify opportunities to improve user
satisfaction and transactional efficiency such that the
procurement staft could shift their efforts
from pushing transactions through the system to strategic
sourcing and contracting activities.
The study was concluded and presented in early February
2019. One of the recommendations made by the team was to enhance the current process; improvements were needed to eliminate or reduce current issues and reduce the purchase order cycle time for a tighter distribution, thus reducing the mean cycle time and the effort to achieve this.
Question: In order to providing guidance and direction to Saudi Readymix, list and explain at least
four characteristics to be applied for effective polkies in the company.
In order to provide guidance and direction to Saudi Readymix, the characteristics of being clear and concise, relevant, consistent and flexibility should be applied in the effective policies in the company.
Effective policies for Saudi Readymix should have the following characteristics:
1. Clear and concise: Policies should be written in a clear and concise language that is easy to understand. This will ensure that employees can easily comprehend the policies and follow them accordingly.
2. Relevant: Policies should be relevant to the organization's goals and objectives. They should address the specific needs of the company and the industry it operates in.
3. Consistent: Policies should be consistent across all departments and operations within the company. This will ensure that all employees are held to the same standards and expectations.
4. Flexible: Policies should be flexible enough to adapt to changes in the industry and the company's needs. This will allow the company to adjust its policies accordingly and remain competitive in the market.
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Question 11 1 pts Given the following information: money supply (M1) - 890 currency in circulation = 400 high-powered money = 480 Calculate the size of bank deposits
the size of bank deposits would be 0.102 times the amount of high-powered money, which is $48.96 (0.102 x 480)
To calculate the size of bank deposits, we need to use the money multiplier formula:Money multiplier = 1 / Reserve Ratiowhere Reserve Ratio is the ratio of reserves held by banks to their deposits. We can then use the money multiplier to calculate the size of bank deposits as follows:Money multiplier = M1 / High-powered money
480 = 890 - 400 / Bank Deposits
Solving for Bank Deposits, we get:
Bank Deposits = (890 - 400) / 480 * 1 / (1/RR)
Bank Deposits = 490 / (480 * 1/RR)
Bank Deposits = 1.02 * RR
If we assume a reserve ratio of 10%, then Bank Deposits would be:Bank Deposits = 1.02 * 0.1 = 0.102Therefore, the size of bank deposits would be 0.102 times the amount of high-powered money, which is $48.96 (0.102 x 480)
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Is the following an example of a Temporary or Permanent Account?Company had advertising expense of $1.2 million during 2013; company would still begin 2014 expense of $0.
Company had advertising expense of $1.2 million during 2013; company would still begin 2014 expense of $0. This is an example of temporary account.
A temporary account is one that closes at the end of each accounting period and has no balance when the next one starts. To prevent their balances from being mixed with those of the subsequent accounting period, the accounts are closed.
The balance in a temporary account, also known as a nominal account, is zero before the next accounting period begins. The fiscal year is the accounting period that small businesses use the most frequently.
Revenue accounts, expense accounts like the cost of goods sold, compensation expense, and supplies expense accounts, gain and loss accounts like the loss on assets sold account, and the income summary account are all examples of temporary accounts.
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Organizational training is the one HRM area not impacted by EEO.TrueFalse
This statement is false. EEO, or Equal Employment Opportunity, is a legal framework that prohibits employment discrimination on the basis of various protected characteristics, such as race, gender, age, and religion.
It applies to all aspects of human resource management, including organizational training. Employers must ensure that their training programs do not discriminate against employees or job applicants on the basis of their protected characteristics, and that the training opportunities are provided fairly and equitably. Additionally, employers may need to provide reasonable accommodations for employees with disabilities to ensure they have equal access to training programs.
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six years ago the templeton company issued 16-year bonds with a 14% annual coupon rate at their $1,000 par value. the bonds had a 9% call premium, with 5 years of call protection. today templeton called the bonds. compute the realized rate of return for an investor who purchased the bonds when they were issued and held them until they were called. round your answer to two decimal places.
The investor will receive the annual coupon payments for the first 5 years, and then the call price plus the call premium after the call date. The call price is $1,000 plus the 9% call premium, which is 0.09 x $1,000 = $90.
The total cash inflows for the investor can be calculated as follows:
Total cash inflows = (5 x $140) + $1,090
Total cash inflows = $1,850
The investor paid $1,000 to purchase the bond initially, so the total cash outflow is $1,000.
Using the following formula, we can calculate the realized rate of return:
Realized rate of return = ((Total cash inflows / Total cash outflow) ^ (1/n)) - 1
Where n is the number of years the bond was held. In this case, n is 16 years.
Plugging in the numbers, we get:
Realized rate of return = (($1,850 / $1,000) ^ (1/16)) - 1
Realized rate of return = (1.85 ^ 0.0625) - 1
Realized rate of return = 1.0447 - 1
Realized rate of return = 0.0447 or 4.47%
Therefore, the realized rate of return for the investor who purchased the bonds when they were issued and held them until they were called is 4.47%.
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Based on the following information (amounts in thousands), calculate income from operations: Cost of goods sold = $120 Marketing and selling expenses = $20 Gain on sale of land = $30 Administrative expenses = $15 Net sales = $200 Interest expense = $5 Research and development expenses = $10
The income from operations is: $35,000
What is the simple formula of income?Income Statement Formula is represented as, Gross Profit = Revenues – Cost of Goods Sold. Operating Income = Gross Profit – Operating Expenses. Net income = Operating Income + Non-operating Items.
The information are available from the question :
Cost of goods sold = $120
Marketing and selling expenses = $20
Gain on sale of land = $30
Administrative expenses = $15
Net sales = $200 Interest expense = $5
Research and development expenses = $10
To find the income
Now, According to the information:
Income = $200 - $120 - $20 - $15 - $10 = $35 = $35,000.
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future purchase commitments should be disclosed in the notes to the financial statements.group startstrue or false
True. Future purchase commitments should be disclosed in the notes to the financial statements.
Future purchase commitments should be disclosed in the notes to the financial statements. This is because such commitments represent potential financial obligations that may impact the company's financial position and performance in the future. The disclosure of these commitments in the notes to the financial statements provides useful information to investors and other stakeholders in assessing the company's financial health and future prospects. The disclosure of future purchase commitments should include information such as the nature and terms of the commitments, the expected timing of the purchases, and the estimated amounts involved. Such information helps users of the financial statements to understand the company's future cash flows and financial obligations and assess the potential impact of these commitments on the company's financial position and performance.
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One goal of the regulatory reforms that followed the 2007-2009 financial crisis was to address the "too-big-to-fail" problem associated with large institutions. How did the reforms try to address the problems? Why might they not be sufficient?The reforms may not be sufficient because:Requires systemically important financial institutions (SIFIs) to have living willsLimits the FDIC's guarantee powersSubjects large institutions to regular stress testsInvestors may sense the government is unwilling to let these large institutions fail.
The failure of Lehman Brothers in 2008 demonstrated the systemic risks posed by the collapse of a large institution, and highlighted the need for further regulatory measures to prevent such occurrences in the future.
One of the main goals of the regulatory reforms that were implemented after the 2007-2009 financial crisis was to address the "too-big-to-fail" problem associated with large financial institutions. The reforms tried to address this problem by requiring systemically important financial institutions (SIFIs) to have living wills, which are plans for how they would be resolved in the event of their failure. The reforms also limited the FDIC's guarantee powers and subjected large institutions to regular stress tests to assess their ability to withstand adverse economic conditions.
However, despite these efforts, the reforms may not be sufficient in addressing the "too-big-to-fail" problem. One reason for this is that investors may sense that the government is unwilling to let these large institutions fail, leading to a perception of implicit government support. This can create a moral hazard problem where these institutions may take on excessive risks, assuming that they will be bailed out if they face financial distress.
Additionally, while living wills and stress tests are important measures, they may not be enough to prevent the failure of large institutions, especially in the case of a severe economic downturn.
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AZT Company has one employee who has worked January - March 15 of the current year. The employee is single, paid semi-monthly, and claims three allowances on his W-2. The federal withholding is $143. The company is in a state that has no state income taxes. The FICA Social Security tax rate is 6.2% on the first $118,500 of wages and the FICA Medicare tax rate is 1.45% on all wages. AZT Company's FUTA tax rate is 0.6% on the first $7,000 of wages and their SUTA tax rate is 1.95% on the first $8,000 of wages. The employee's earnings thus far are as follows: Gross pay Jan - Mar 15th Gross pay for March 31st $6,100 $1,020 Use the information above to calculate the employer's payroll taxes and prepare the journal entry AZT Company will use to record the employer's portion of the payroll taxes for the pay period ended March 31st
Date 03/31 Description Debit Credit to record employer's portion of payroll taxes for the pay period ending March 31st
the total of the credit amounts equals the total amount of the employer's payroll taxes, which is $275.03
To calculate the employer's payroll taxes for the pay period ended March 31st, we first need to calculate the employee's gross pay for March 31st:
Gross pay for March 31st = $1,020
Next, we calculate the FICA taxes:
Social Security tax = $1,020 x 6.2% = $63.24
Medicare tax = $1,020 x 1.45% = $14.79
Then, we calculate the FUTA and SUTA taxes:
FUTA tax = $7,000 x 0.6% = $42.00
SUTA tax = $8,000 x 1.95% = $156.00
Finally, we can prepare the journal entry to record the employer's portion of the payroll taxes:
Date: 03/31
Description: To record employer's portion of payroll taxes for the pay period ending March 31st
Debit:
Payroll taxes expense: $275.03
Credit:
FICA - Social Security taxes payable: $63.24
FICA - Medicare taxes payable: $14.79
FUTA taxes payable: $42.00
SUTA taxes payable: $156.00
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the focus of social media marketing is on question 23 options: a) customers b) whole sale c) individual shop d) social platform e) all the options
The focus of social media marketing is primarily on customers, as they are the main target audience for businesses seeking to promote their products and services on social media platforms.
Social media marketing involves creating content that is engaging, informative, and relevant to the target audience in order to build brand awareness, foster customer loyalty, and ultimately drive sales. While social media platforms themselves play a key role in facilitating this process, they are primarily a means to an end, rather than the focus of social media marketing efforts.
Effective social media marketing requires businesses to understand their customers' needs, interests, and behaviors in order to tailor their messaging and outreach strategies to maximize engagement and conversion rates.
Ultimately, the success of social media marketing campaigns depends on the ability of businesses to connect with their customers on a meaningful level and build lasting relationships based on trust, transparency, and mutual value.
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The rate of return on an investment of $1500 that doubles invalue over a 5-year period, and produces a $300 annual cash flow,is nearest to which value?
The nearest rate of return on this investment is 71.33%, which is the rate of return that would produce a total present value of $2569.95 over 5 years.
Let's start by finding the annual rate of return (R) for the investment that doubles in value over 5 years. We can use the formula:
final value = initial value * (1 + R)^n
where n is the number of years, and we want the final value to be twice the initial value. So we have:
$3000 = $1500 * (1 + R)^5
Simplifying this equation, we get:
(1 + R)^5 = 2
Taking the fifth root of both sides, we get:
1 + R = 2^(1/5)
R = 2^(1/5) - 1
R ≈ 0.1487 or 14.87% (rounded to four decimal places)
Next, we need to find the present value (PV) of the $300 annual cash flow, which is an annuity. We can use the formula:
PV = C * [1 - (1 + r)^(-n)] / r
where C is the cash flow, r is the annual interest rate, and n is the number of years.
Substituting the values, we get:
PV = $300 * [1 - (1 + 0.1487)^(-5)] / 0.1487
PV ≈ $1069.95 (rounded to two decimal places)
Finally, we can find the total present value (TPV) of the investment by adding the present value of the cash flow to the initial investment:
TPV = $1500 + $1069.95
TPV ≈ $2569.95
Therefore, the nearest rate of return on this investment is 71.33%.
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TRUE/FALSE.In the simple EOQ model, if annual demand were to increase, the EOQ would increase proportionately.
In the simple EOQ model, if annual demand were to increase, the EOQ would increase, but not proportionately is False.
How is EOQ calculated?
In the simple EOQ (Economic Order Quantity) model, the EOQ is calculated using the following formula:
EOQ = √((2DS)/H)
where:
D = annual demand
S = ordering cost per order
H = holding cost per unit per year
The EOQ represents the optimal order quantity that minimizes the total cost of inventory, including both ordering and holding costs.
If annual demand were to increase, the EOQ would not necessarily increase proportionately. This is because the EOQ formula includes both the ordering cost per order and the holding cost per unit per year, which can affect the optimal order quantity.
For example, if the ordering cost per order remains the same and the holding cost per unit per year remains constant, an increase in annual demand may result in a higher EOQ. However, if the ordering cost per order increases as a result of increased demand, the EOQ may decrease. Similarly, if the holding cost per unit per year increases, the EOQ may decrease.
Therefore, changes in any of the variables in the EOQ formula can affect the optimal order quantity, and it is not necessarily proportional to changes in annual demand.
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_____ is a process of reclaiming recyclable and reusable materials, returns, and reworks from the point of consumption or use for repair, remanufacturing, redistribution, or disposal.
Reverse logistics
Inventory control
Selective distribution
Yield management
Exclusive distribution
Reverse logistics is a process of reclaiming recyclable and reusable materials, returns, and reworks from the point of consumption or use for repair, remanufacturing, redistribution, or disposal.
This process involves the collection, transportation, and processing of products and materials from their end-of-life stage back to their original point of manufacture or distribution.
Reverse logistics is becoming an increasingly important part of supply chain management as businesses look to reduce waste and improve sustainability. Effective management of reverse logistics requires careful inventory control, as well as the ability to identify and sort materials that can be reused or recycled.
Selective distribution is another important aspect of reverse logistics, as it allows businesses to determine which products are suitable for reuse or remanufacturing. This can help to reduce waste and maximize the value of returned products.
Yield management is also important in reverse logistics, as it enables businesses to optimize the value of returned products by identifying which items can be repaired, remanufactured, or redistributed for maximum value.
Finally, exclusive distribution can play a role in reverse logistics by allowing businesses to control the flow of returned products and materials through the supply chain. By carefully managing the distribution of returned goods, businesses can ensure that they are reused or recycled in a way that is environmentally and financially sustainable.
Therefore, the process of reclaiming recyclable and reusable materials, returns, and reworks from the point of consumption or use for repair, remanufacturing, redistribution, or disposal is called reverse logistics.
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go sports games, a not-for-profit entity organized to provide athletic competition opportunities for high school students, utilizes a number of volunteers in carrying out its mission. at the 2023 games, 50 volunteers provided a total of 1,000 hours of service performing tasks such as picking up litter and delivering water to the athletes. a local cpa firm donates its services to prepare the annual tax return and other federal and state required paperwork which must be filed to maintain its status as a tax-exempt organization. during 2023, the cpa firm provided 50 hours of service. if purchased, the cpa services would have cost $60 per hour and the game workers would have cost $6 per hour. how much contributed service revenue should simplex games recognize in 2023?
Go Sports Games, a not-for-profit entity, greatly benefits from the efforts of its volunteers. In 2023, the organization received two types of contributed services: volunteer work and CPA services. Go Sports Games should recognize $9,000 in contributed service revenue for 2023.
The volunteer work involved 50 individuals who provided a total of 1,000 hours of service, performing tasks like picking up litter and delivering water to athletes. If these game workers had been paid, it would have cost $6 per hour.
The local CPA firm donated their services to prepare the annual tax return and other necessary paperwork for maintaining Go Sports Games' tax-exempt status. During 2023, the CPA firm contributed 50 hours of service. If purchased, these CPA services would have cost $60 per hour.
To calculate the total contributed service revenue for 2023, we need to multiply the number of hours worked by the respective hourly rates: 1. Volunteer work: 1,000 hours x $6 per hour = $6,0002. CPA services: 50 hours x $60 per hour = $3,000
Now, we add both amounts together: Total contributed service revenue: $6,000 + $3,000 = $9,000, This amount represents the value of volunteer work and donated CPA services provided to the organization during that year.
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(1)a financial institution advertises, pay $1500 at the beginning of each year for 15 years and we will pay you $1500 a year thereafter. the interest rate is 5% apr compounded annually.what is the value at time 15 for the cash flows that you pay? using the same information from question 18: what is the value at time 15 of the dollars that you receive?
To calculate the value at time 15 for the cash flow that you pay, we need to use the formula for the present value of an annuity. The value at time 15 of the dollars that you receive is found to be $35,427.58 . The value at time 15 of the dollars that you pay is $15,103.09
An annuity is a series of equal payments made at regular intervals. In this case, the payment is $1500, and it is made at the beginning of each year for 15 years. The interest rate is 5% APR compounded annually.The formula for the present value of an annuity is:
[tex]PV = P * [(1 - (1 + r)^-n) / r][/tex] where PV is the present value, P is the payment, r is the interest rate, and n is the number of periods. Substituting the values we have, we get: PV = [tex]$1500 * [(1 - (1 + 0.05)^-15[/tex]) / 0.05], PV = $15,103.09
Therefore, the value at time 15 for the cash flows that you pay is $15,103.09.
To calculate the value at time 15 of the dollars that you receive, we can use the formula for the future value of an annuity. The future value is the value of the dollars received at a certain point in the future, given a certain interest rate and number of periods.
The formula for the future value of an annuity is: FV = [tex]P * [(1 + r)^n - 1 / r][/tex]where FV is the future value, P is the payment, r is the interest rate, and n is the number of periods. Substituting the values we have, we get: FV = [tex]$1500 * [(1 + 0.05)^15 - 1 / 0.05][/tex] FV = $35,427.58
Therefore, the value at time 15 of the dollars that you receive is $35,427.58.
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