The purchase made by The Dallas Morning News from the Japanese manufacturer, after negotiating with both the U.S. and Japanese companies, can be classified as a "c. negotiated buying system."
In a negotiated buying system, the buyer engages in a process of negotiation and comparison between potential suppliers to obtain the best possible deal. The buyer evaluates various factors such as price, quality, terms, and conditions offered by different suppliers before making a decision.
In this case, The Dallas Morning News approached both the U.S. and Japanese companies for a new printing press. After negotiating with both, they determined that the Japanese manufacturer offered a significantly lower price, $2.2 million less than its U.S. competitor. This indicates that the negotiation process played a crucial role in their decision-making.
A modified rebuy occurs when a buyer wants to make some changes or modifications to an existing product or service. However, in this case, The Dallas Morning News was seeking a replacement press essentially similar to the one they needed to replace, rather than modifying the product.
Therefore, the purchase made by The Dallas Morning News can be categorized as a negotiated buying system, as they engaged in negotiations with different suppliers and selected the Japanese manufacturer based on the offered price difference.
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In the normal course of business an entity's purchases
result in recognition of
a.
a liability.
b.
an expense
c.
a receivable
d.
income.
The correct answer is b. an expense .In the normal course of business, an entity's purchases would result in the recognition of an expense.
In the normal course of business, an entity's purchases typically result in the recognition of either a liability or an expense, depending on the nature of the purchase. If the purchase involves acquiring goods or services on credit or with deferred payment terms, it creates a liability. The liability represents an obligation to pay the supplier or vendor in the future. This liability is usually recorded as an accounts payable on the entity's balance sheet.
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a random sample of 25 apple the (company) customers who call apple care support line had an average wait time of 187 seconds with a ample standard deviation of 50 seconds
It implies that the wait time for customers calling the support line can vary from 137 seconds to 237 seconds based on the standard deviation.
The given question is about a random sample of 25 customers who called Apple's care support line to get assistance. The sample had an average wait time of 187 seconds and the sample standard deviation of 50 seconds. Below is an elaboration of what these statistical terms mean and their importance in analyzing data. Standard deviation is a statistical measure used to find out how the data in a given dataset is spread out from the mean (average). It tells you how much variation there is from the mean value. It is important in data analysis because it helps in understanding the data set. When the deviation is high, it means that the data is spread out over a large range of values. On the other hand, if the deviation is small, it implies that the data is clustered around the mean value.Wait time is a crucial aspect in customer service as it directly influences customer satisfaction. In the given question, we have the sample mean wait time of 187 seconds and the standard deviation of 50 seconds. The sample mean is the average wait time for the 25 customers who called Apple's care support line. The sample standard deviation of 50 seconds shows that the wait time deviates from the mean wait time of 187 seconds by 50 seconds. This information can be useful for Apple in planning their support operations and in assessing customer satisfaction levels.
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Textiles (labor intensive) China PPF Terms of Trade US.PPE 12 Aircraft (capital intensive) Cosudering Figier 1, which of the following is FALSE Chima is relatively labor abusdan and the US is selative
The false statement from Fig. 1 is the Textiles are capital-intensive.
China is relatively labor-abundant, and the US is relatively capital-abundant. Thus, the false statement from Fig. 1 is the following: Textiles are capital-intensive. Well, the country's factor endowments determine what products it produces and how it trades. China, for example, has an abundant supply of labor but a shortage of capital. As a result, they will specialize in labor-intensive goods (such as textiles), while the United States, which has an abundant supply of capital but a shortage of labor, will specialize in capital-intensive products (such as aircraft).
Terms of Trade are a measure of a country's export prices in relation to its import prices. If the price index for exports (PPE) rises relative to the price index for imports (PPI), a country's terms of trade improve, implying that it can purchase more imports for each unit of exports sold. Trade, on the other hand, refers to the exchange of goods and services across borders, with each nation specializing in the production of those goods and services in which they have a comparative advantage.
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Folkways manufacturers dolls with traditional dress from different areas of the Middle East. Since the company was founded 5 years ago, it has sourced the dolls' clothing from a small, family-owned tailoring company. Recently, the company was acquired by a larger clothing manufacturer and the prices for their doll clothes have tripled. What strategy might Folkways consider to avoid these increased costs? 0.5 marks) Forward Integration Backward Integration Horizontal Integration Market Penetration Market Development Product Development Unrelated Diversification Divestiture Innovation QUESTION 17 Pharmaco, a drug company, introduced a new ointment called Heat to the market a year ago. It is formulated to alleviate arthritis pain. Its target market is men and women over 50 with age-related aches and pains. This is a huge population but Heat is not selling well. What strategy might Pharmaco follow to increase its sales? Forward Integration Backward Integration Horizontal Integration Market Penetration Market Development Product Development Unrelated Diversification Divestiture Innovation
To avoid increased costs for doll clothes, Folkways may consider backward integration by bringing the doll clothing production in-house or finding alternative sources for cost-effective clothing. For Pharmaco to increase sales of its arthritis ointment Heat, it may consider market development by targeting new customer segments or product development by introducing variations of the ointment or packaging.
Folkways, faced with increased costs for doll clothes due to the acquisition by a larger clothing manufacturer, can consider backward integration. By bringing the production of doll clothing in-house or finding alternative suppliers with lower costs, Folkways can regain control over the supply chain and reduce expenses, thereby avoiding the impact of increased prices.
For Pharmaco, struggling with low sales of its arthritis ointment Heat, a potential strategy to increase sales could be market development. Pharmaco can explore new customer segments or geographical markets that could benefit from the product. By identifying and targeting specific subgroups within the population over 50 with age-related aches and pains, Pharmaco can expand its reach and potentially increase sales.
Another strategy Pharmaco could consider is product development. This involves introducing variations of the arthritis ointment Heat or exploring packaging options that appeal to the target market. By offering different strengths or formulations of the ointment, or packaging options that enhance convenience or user experience, Pharmaco can attract more customers and address their specific needs.
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Describe a position in a company that you would like to have after five years of work experience. List the requirements that you think would be necessary to hold this position. Describe how you plan to obtain the qualifications necessary to hold the position.
After 5 years of experience, I would like to have a position as a senior project manager in a reputable company.
I consider this role to be a leadership position, which would require me to lead the project team, manage budgets, identify potential risks and provide solutions in a timely manner to meet project deadlines. Listed below are the requirements for the role of a senior project manager:1.
A master's degree in project management would be an added advantage.2. Experience: Five to eight years of experience in project management in a similar industry or field. Experience in leading projects from conception to completion would be necessary.3. Leadership: The role of a senior project manager requires excellent leadership skills, effective communication, and the ability to motivate and mentor team members to achieve project goals.
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What are some diverse experiences that you might potentially
mention in your online profile (LinkedIn) to get more hits?
Including diverse experiences in your online profile can help you get more hits on LinkedIn.
When it comes to building an online profile on LinkedIn, it is essential to add diverse experiences that can get you more hits. Including a diverse range of experiences can attract more traffic to your profile and increase the chances of recruiters reaching out to you.Here are some diverse experiences that you can mention in your online profile (LinkedIn) to get more hits:1. Volunteering experiencesVolunteering is one of the most rewarding experiences that you can include in your online profile. Volunteering can help you develop valuable skills, gain new experiences, and demonstrate your passion for a cause. You can mention your volunteer work with nonprofit organizations, charities, and community initiatives.2. Language skillsIn today's globalized world, language skills are highly valued by employers. If you are proficient in a language other than your native language, mention it in your online profile. Mentioning your language skills can help you stand out from the crowd and increase the chances of recruiters finding you.3. Certifications Certifications can help you showcase your skills, knowledge, and expertise in a specific area. If you have completed any certification courses, add them to your online profile. Certifications can be in any field, including marketing, project management, human resources, and more.4. Professional affiliations Professional affiliations can include memberships in professional organizations, clubs, and industry associations. By mentioning your affiliations in your online profile, you can demonstrate your commitment to your profession and industry.5. International experiences If you have lived, worked, or studied abroad, include these experiences in your online profile. International experiences can show your adaptability, cultural awareness, and global perspective, which are highly valued by employers. Adding experiences such as volunteering, language skills, certifications, professional affiliations, and international experiences can help you stand out from the crowd and increase your chances of getting noticed by recruiters.
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why is it so important that children learn a sense of industry?
It is important for children to learn a sense of industry for several reasons:
Work Ethic: Developing a sense of industry instills a strong work ethic in children. It teaches them the value of hard work, perseverance, and dedication to tasks and goals. This work ethic is essential for success in academics, careers, and personal endeavors throughout their lives.
Responsibility and Accountability: Learning industry helps children understand the importance of taking responsibility for their actions and being accountable for their commitments. They learn that their efforts and actions have consequences, and they develop a sense of ownership and pride in their work.
Goal Setting and Achievement: Industry encourages children to set goals and work towards achieving them. By setting objectives, planning their actions, and consistently working towards their goals, children learn the satisfaction of achieving milestones and the rewards of their efforts.
Self-Confidence and Self-Esteem: When children engage in activities that require effort, problem-solving, and perseverance, they develop a sense of accomplishment. This fosters self-confidence and enhances their self-esteem as they recognize their capabilities and recognize that they can overcome challenges through their own industry.
Time Management and Organization: Learning industry helps children develop skills in time management and organization. They learn to prioritize tasks, manage their time effectively, and allocate resources efficiently. These skills are crucial for success in school, work, and personal life.
Social Skills and Collaboration: Engaging in industry often involves working with others, whether it's within a team, group, or community. Children learn to collaborate, communicate, and cooperate with others, developing essential social skills and the ability to work effectively in diverse environments.
Resilience and Perseverance: Industry teaches children resilience and the importance of perseverance in the face of challenges or setbacks. They learn to overcome obstacles, adapt to changing circumstances, and maintain their motivation and focus even when faced with difficulties.
Preparation for Adulthood: Developing a sense of industry during childhood prepares children for the responsibilities and demands of adulthood. It equips them with the skills and mindset necessary to pursue higher education, enter the workforce, and navigate the challenges they will encounter in their future lives.
Overall, learning a sense of industry is crucial for children's personal growth, academic success, and future career prospects. It instills important values, skills, and attitudes that contribute to their overall development and lays the foundation for a fulfilling and productive life.
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which of these are characteristics of a cost leadership strategy?
A cost leadership strategy can be defined as a company's plan to create and maintain a competitive advantage by producing goods or services at the lowest possible cost compared to its rivals. The following are some of the characteristics of a cost leadership strategy:
1. A focus on cost-cutting: Companies that employ a cost leadership strategy are concerned with reducing expenses as much as possible. They scrutinize all of their expenditures, from raw materials to overhead costs, in order to identify areas where they can reduce expenses.
2. Economies of scale: By reducing costs, companies are able to produce goods or services in larger quantities. This, in turn, lowers the cost per unit of production. Companies can generate more sales volume at a lower cost per unit when they can sell more products.
3. Streamlined operations: Companies must reduce complexity and streamline operations to achieve cost savings. A streamlined production process is one that eliminates waste and focuses on the most efficient and effective way to get the job done.
4. Limited product offerings: Companies that are focused on cost leadership will typically have a limited product line and little to no customization. By limiting the range of products or services offered, companies are able to focus their efforts on producing a high volume of standardized products at the lowest possible cost.
5. Focus on price: Cost leaders are known for their low prices, which help to attract cost-conscious customers. Companies that use a cost leadership strategy have a lower cost structure and can therefore sell products or services at lower prices than their competitors.
In essence, a cost leadership strategy is about creating a competitive advantage based on being able to produce goods or services at a lower cost than your competitors. To do this, businesses must focus on reducing costs, streamlining operations, and limiting their product offerings. By doing so, companies can offer customers lower prices and generate more sales volume.
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Prepare a checklist for determining a manager's level
of support for training in Sheraton Hotel.
This checklist helps assess a manager's level of support for training in Sheraton Hotel by evaluating their awareness, communication, resource allocation, collaboration, participation, and recognition efforts.
Checklist for Determining a Manager's Level of Support for Training in Sheraton Hotel:
Awareness and Understanding, Communication and Promotion, Resource Allocation, Collaboration and Support, Participation and Role Modeling, Evaluation and Feedback, Recognition and Rewards.
It provides a framework to identify areas where additional support or improvement may be needed and ensures that managers play an active role in fostering a culture of learning and development within the organization.
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Wrongful Discharge pg. 456 Stefan Sorril, a health teacher at Madison Middle School and a triathlete, appeared shirtless and showed off his "ripped" body as an extra on an episode of a new reality TV show. A week after the show aired, school officials called him into the district office and asked for his resignation. Sorril later claimed that he was pressured and coerced into resigning. He said the school officials had informed him that--as as result of his appearance on the show--he would no longer be offered tenure (a senior academic's contractual right not to be terminated without just cause). Sorril subsequently sued for wrongful discharge. (See Employment at Will.) (a) Discuss whether Sorril was an employee at will and how that status would affect his claim. (b) Determine if Sorril can assert any of the exceptions to the employment-at-will doctrine. (c) Decide whether the school district should be held liable for wrongful discharge and explain its reasoning.
(a) The status of Sorril as an employee at will affects his claim by giving the school district the right to terminate him without just cause.
(b) The covenant-of-good-faith exception - An employee has a right to believe that they will not be terminated in bad faith. If the employer terminates the employee without following the principles of good faith, the employee can seek legal action.
(c) The school district should have no right to terminate an employee who has not violated any laws or policies.
(a) Sorril was an employee at will, as he was not under any contractual obligation with the school. Being an employee at will, Sorril could be discharged for any reason that is not illegal or violative of public policy. Therefore, the status of Sorril as an employee at will affects his claim by giving the school district the right to terminate him without just cause.
(b) Sorril can assert the following exceptions to the employment-at-will doctrine: Public-policy exception- An employee has a right not to be discharged for a reason that violates public policy. For instance, it is illegal to terminate an employee for serving on a jury or reporting illegal conduct within the workplace. Implied-contract exception - An implied contract can be formed between an employer and an employee. An implied contract can arise from the statements or actions of the employer. A company handbook can be considered an implied contract. If the employer breaches this contract by terminating the employee without following the specified process, the employee can seek legal action. The covenant-of-good-faith exception - An employee has a right to believe that they will not be terminated in bad faith. If the employer terminates the employee without following the principles of good faith, the employee can seek legal action.
(c) The school district should be held liable for wrongful discharge. Stefan Sorril was a health teacher, and his appearance on the reality show did not affect his performance as a teacher. As such, the reason for his dismissal was not reasonable. Therefore, Sorril's discharge was wrongful and in violation of the public-policy exception. The school district should have no right to terminate an employee who has not violated any laws or policies.
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QUESTION 6 Which of the following statements is true when projects with IRRS greater than the entity's cost of capital are accepted? O The projects will make additional returns over and above the cost of finance. O The projects will return the cost of finance. All of the statements are true. The projects will enhance the wealth of the owners.
When projects with Internal Rates of Return (IRRs) greater than the entity's cost of capital are accepted, they will make additional returns over and above the cost of finance, enhancing the wealth of the owners.
The Internal Rate of Return (IRR) is a financial metric used to assess the profitability of an investment project. It represents the discount rate at which the net present value (NPV) of the project's cash flows is zero. The cost of capital, on the other hand, refers to the rate of return required by investors to finance the project.
When projects with IRRs greater than the entity's cost of capital are accepted, it means that the expected returns from the projects exceed the cost of finance. In other words, the projects are expected to generate additional returns above and beyond what is required to meet the financing costs. This additional return represents a profit or gain for the entity.
Accepting such projects can contribute to enhancing the wealth of the owners because the projects are generating returns that are higher than the cost of capital. By generating additional profits, the projects increase the overall value of the entity, resulting in an increase in the wealth of the owners or shareholders. Therefore, the statement "The projects will enhance the wealth of the owners" is true in this context.
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Marketing Section 1. As a manager in charge, examine the situation. thoroughly by stating clearly your position on this issue and how the decision and its consequence may affect the organization's cash flow. 2. Critically evaluate the decision as to whether the organization should maintain the status que ir head to introduce a new product. 3. Since the product seems to be at the maturity the problem stage, suggest any 4 Gikely Cause of 4. Describe the strategies you will adopt to rejuvenate- your product should in case it gets to the declining. stage.
As a manager in charge, examine the situation. thoroughly by stating clearly your position on this issue and how the decision and its consequence may affect the organization's cash flow.
The situation in this context is whether or not the organization should maintain the status quo or head to introduce a new product. Maintaining the status quo would mean that the organization will continue to produce the same product and employ the same marketing strategy. However, introducing a new product will require a new marketing strategy. The decision and its consequence may affect the organization's cash flow positively or negatively, depending on the outcome of the decision to be made. For instance, if the decision to maintain the status quo is made and there are changes in the market, the organization may lose its market share and negatively impact its cash flow. Position on the issue. It is advisable for the organization to introduce a new product. This is because in business, maintaining the status quo may not be the best approach, especially if the market is highly competitive.
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fama's llamas has a weighted average cost of capital of 8.4 percent. The company's cost of equity is 11 percent, and its pretax cost of debt is 5.8 percent. The tax rate is 25 percent. What is the company's target debt-equity ratio?
The target debt-equity ratio is the ratio of total debt to total equity. To calculate the target debt-equity ratio, we need to first calculate the cost of debt and the cost of equity. Calculations:
To calculate the cost of debt: After-tax cost of debt =
Pretax cost of debt × (1 - Tax rate)= 5.8% × (1 - 25%)= 5.8% × 0.75= 4.35%
Therefore, the cost of debt after tax is 4.35%.
To calculate the cost of equity:
Cost of equity = Risk-free rate + β (Market risk premium) Given that cost of equity = 11% and after-tax cost of debt = 4.35%,
We can calculate the target debt-equity ratio using the formula:
WACC = E / V × Re + D / V × Rd × (1 - T)
Where, WACC = Weighted Average Cost of Capital E = EquityD = DebtV = Total value of the firm = Cost of Equity
Rd = Cost of DebtT = Tax Rate
We are given that WACC = 8.4%, Re = 11%, Rd = 4.35% and T = 25%.
We need to find D / V, i.e., the proportion of debt to the total value of the firm.8.4% = E / V × 11% + D / V × 4.35% × (1 - 25%)8.4% = E / V × 11% + D / V × 3.2625%11% - 8.4% = D / V × 3.2625%2.6% = D / V × 3.2625%D / V = 2.6% / 3.2625%D / V = 0.7987
Therefore, the target debt-equity ratio is 0.7987 or 0.8 (approx).
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Locate three potential locations in the Greater Toronto area to locate a manufacturing plant that bottles body products (shampoo, liquid soap, body wash, skin creams, etc.). You'll need to receive cardboard boxes (flat), bottles and caps and other supplies by road, and liquid chemicals either by rail or tanker trucks by road. Products are shipped by road and go to retailer owned distribution centres. Your site must.handle that traffic, be accessible to employees via transit as well as by driving, and must have enough space to handle incoming and outgoing shipments and a warehouse holding received goods and finished products awaiting shipment.
Three potential locations in the Greater Toronto area to locate a manufacturing plant that bottles body products are:
1. Brampton: Brampton is a strategic location with easy access to major highways, such as Highway 401 and 407, allowing for efficient transportation of raw materials and finished products. It has a strong industrial presence and offers a range of available warehouse spaces suitable for handling shipments.
2. Mississauga: Mississauga is another suitable location due to its proximity to major transportation routes and its well-developed infrastructure. It is served by multiple highways, including the 401 and 403, and has a robust network of public transit options, making it easily accessible for employees.
3. Vaughan: Vaughan is an attractive option as it offers a balance between accessibility and available space. It is located near Highway 400, providing convenient access for transportation, and has several industrial areas suitable for manufacturing and warehousing operations.
These locations in the Greater Toronto area fulfill the criteria of handling incoming and outgoing shipments, accessibility for employees via transit and driving, and sufficient space for warehousing activities. Ultimately, the specific needs and requirements of the manufacturing plant will determine the most suitable location among these options.
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Stock options for which the exercise price exceeds the average
market price are anti-dilutive and, accordingly, are excluded from
the calculation of Dilutive EPS.
True or False?
The fact that stock options for which the exercise price exceeds the average market price are anti-dilutive and, accordingly, are excluded from the calculation of Dilutive EPS, is true. Because when a company has dilutive securities, such as stock options, the formula for calculating EPS becomes more complicated.
The term 'dilutive earnings per share (EPS)' refers to the calculation of EPS that includes all potentially dilutive securities.
Diluted EPS is a more conservative measure of earnings per share since it accounts for all potentially dilutive securities. Anti-Dilutive stocks. Anti-dilutive securities are stocks that raise earnings per share (EPS) if they are converted into common stock.
A stock option would be considered anti-dilutive if the exercise price exceeds the average market price of the stock. The reason for this is that when the exercise price exceeds the average market price, there is no incentive to exercise the option, and therefore it will never become a common stock.
As a result, it won't dilute earnings per share (EPS) any further.Therefore, the statement "Stock options for which the exercise price exceeds the average market price are anti-dilutive and, accordingly, are excluded from the calculation of Dilutive EPS" is true.
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2. [25 MARKS] Two firms, A and B, compete in a market for which demand is fixed, and made up of 100 consumers. Each consumer is willing to buy at most one unit of good and willing to pay maximum $10 for it. The game is sequential. In the first stage, firm A decides about its production capacity (i.e. how many units of the good it can produce). In the second stage, firm B sets its price. Finally, in the third stage, firm A sets its own price. Firm B has unlimited capacity. The product is homogeneous and we assume that if the firms set the same price, market demand will be shared equally. The marginal cost of production equals to 99 cents. None of the companies can sell (by law) at a price lower than one dollar. Which strategies will firm A and B play?
In the given sequential game between firm A and firm B, firm A will set its production capacity to 100 units, and firm B will set its price at $1. Firm A will then set its price also at $1.
Firm A's optimal strategy is to set its production capacity to match the total market demand, which is 100 units in this case. By producing the maximum capacity, firm A aims to capture the entire market share and prevent firm B from gaining any customers.
Firm B, knowing that firm A will produce the entire market demand, faces the decision of setting its price. However, firm B is constrained by the law, which prohibits selling the product at a price lower than one dollar. Therefore, firm B will set its price at the minimum allowable price of $1.
This strategy of firm A producing the full market capacity and both firms setting their prices at $1 leads to a Nash equilibrium, where neither firm has an incentive to deviate from their chosen strategy.
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GMAR (Gross Market Acceptability Rate) is obtained by dividing
the total number of FGD participants who expressed interest to buy
the proposed product by the total number of FGD participants
true or f
The given statement about GMAR (Gross Market Acceptability Rate) is false.
The Gross Market Acceptability Rate (GMAR) is a measure used to assess the level of interest and acceptance of a proposed product or service among a target market. It is calculated by dividing the total number of FGD (Focus Group Discussion) participants who expressed interest in buying the product by the total number of FGD participants.
However, the statement incorrectly states that GMAR is obtained by dividing the total number of interested participants by the total number of FGD participants alone. The correct calculation involves dividing the number of interested participants by the total number of participants and then multiplying the result by 100 to express it as a percentage.
By using the correct calculation method, the GMAR provides insights into the market's acceptance of the product or service being discussed in the FGD sessions. It helps businesses gauge the potential market demand and make informed decisions regarding product development, marketing strategies, and market penetration.
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Explain the notion of moral hazard inherent to the deposit
insurance. Do you think that the bank size (total assets, market
share…) exacerbate or reduce the moral hazard problem? Explain your
answer
Moral hazard refers to the risk that individuals or institutions may take excessive risks or engage in irresponsible behavior due to the presence of insurance or guarantees.
Deposit insurance is a system in which the government or a designated agency guarantees the safety of bank deposits up to a certain limit. While deposit insurance aims to promote financial stability and protect depositors, it can create moral hazard. When banks know that their deposits are insured, they may be incentivized to take on higher risks, engage in speculative activities, or make imprudent lending decisions.
Regarding the impact of bank size on moral hazard, it is not a straightforward relationship. Large banks may have more resources and diversification, which could reduce the moral hazard problem. They may have better risk management practices, stronger capital positions, and greater market discipline.
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P2-4B The trial balance of Ron Salem Co. shown below does not balance. Ron Salem Co. Trial Balance June 30, 2014 Debit Credit $ 3,840 $ 2,898 800 3,000 2,666 Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Share Capital-Ordinary Dividends Service Revenue Salaries and Wages Expense Utilities Expense 2,200 9,000 800 2,380 3,400 910 $14,008 $17,886 SOM Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger and journal reveals the following errors. 1. Cash received from a customer in payment of its account was debited for $570, and Accounts Receivable was credited for the same amount. The actual collection was for $750. 2. The purchase of a computer on account for $620 was recorded as a debit to Supplies for $620 and a credit to Accounts Payable for $620. 3. Services were performed on account for a client for $890, Accounts Receivable was debited for $890, and Service Revenue was credited for $89. 4. A debit posting to Salaries and Wages Expense of $700 was omitted. 5. A payment of a balance due for $309 was credited to Cash for $309 and credited to Accounts Payable for $390. 6. The payment of a $600 cash dividend was debited to Salaries and Wages Expense for $600 and credited to Cash for $600.
Correcting these inaccuracies balances the debit and credit sides, creating a trial balance. The debit side is $3,410 and the credit side is $4,051, resulting in a $641 discrepancy. The trial balance needs an adjustment entry of $641 on either the debit or credit side, depending on the account.
To correct the errors in the trial balance:
1. Increase Cash by $180 and decrease Accounts Receivable by $180.
2. Decrease Supplies by $620 and increase Equipment by $620.
3. Increase Accounts Receivable by $890 and increase Service Revenue by $890.
4. Increase Salaries and Wages Expenses by $700.
5. Decrease Cash by $309 and decrease Accounts Payable by $81.
6. Decrease Salaries and Wages Expenses by $600 and decrease Cash by $600.
The adjusted trial balance will have equal debit and credit totals, resolving the imbalance.
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Discuss vertical and horizontal integration in a supply
chain. How does the integration work and why is it so important for
a supply chain? (10 marks)
Vertical integration is the process in which a company expands its supply chain by acquiring companies or building its facilities.
In contrast, horizontal integration occurs when a company expands its operations at the same level of the supply chain, such as adding new products or services. The combination of both forms of integration in a supply chain results in a fully integrated supply chain.Varieties of vertical integrationVertical integration is divided into three categories based on the degree of control that a company has over its production or distribution operations. These three types are backward, forward, and balanced integration.Backward integrationBackward integration occurs when a company begins to manufacture the materials required for production. Raw materials, for example, can be produced by a business that normally purchases them from suppliers.Forward integrationForward integration occurs when a company enters the distribution industry by acquiring or constructing its distribution system. A manufacturer, for example, may sell its products to a wholesaler, who then sells them to retailers, who then sell them to the end customer.Balanced integrationThe term "balanced integration" refers to the ability of a company to balance both forward and backward integration to optimize supply chain performance. This integration approach takes into account the importance of manufacturing quality raw materials and the ability to distribute products to consumers effectively. The balanced integration model considers both forward and backward integration when determining the most efficient method of conducting business.
Benefits of vertical integration in a supply chainVertical integration results in several advantages in a supply chain, including the following:Improved quality controlA vertically integrated company can control every aspect of its production and distribution. As a result, the company can better monitor its goods' quality, ensuring that they meet or exceed customer expectations.Cost savingsA vertically integrated company can reduce costs by producing and distributing its products rather than outsourcing the work to suppliers.
Furthermore, vertical integration improves communication and collaboration between departments, reducing costs related to miscommunication, delays, and product recalls.The importance of horizontal integrationHorizontal integration aids in the development of a more effective supply chain by expanding the company's operations to include new products or services. Horizontal integration results in a better distribution system and a broader customer base. It improves supply chain efficiency and streamlines the production process by enabling companies to combine efforts and resources to expand their reach and produce products that cater to consumers' needs.
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QUESTION 3 a. Determine if supply and demand decisions have benefited or harmed firms. b. Discuss how having a good understanding of demand may assist a manager.
a. Supply and demand decisions can both benefit and harm firms depending on various factors such as market conditions, pricing strategies, and product differentiation.
b. Having a good understanding of demand can assist a manager by enabling them to make informed decisions regarding production levels, pricing strategies, product development, and resource allocation.
a. Supply and demand decisions can have both positive and negative impacts on firms. When the demand for a firm's product or service is high and exceeds supply, it creates a favorable situation where firms can increase prices and generate higher profits.
Additionally, understanding demand patterns can help firms anticipate market trends, adjust production levels accordingly, and avoid excess inventory or shortages.
However, supply and demand decisions can also harm firms. If the demand for a product decreases due to changes in consumer preferences or market conditions, firms may face declining sales and profitability.
Moreover, intense competition and price wars can negatively impact firms' profit margins. In addition, inaccurate forecasting of demand may lead to overproduction or underproduction, resulting in inefficiencies and financial losses.
b. Having a good understanding of demand is crucial for managers as it allows them to make informed decisions and devise effective strategies. By analyzing demand patterns, managers can identify the target market, segment customers, and tailor marketing efforts accordingly. Understanding demand fluctuations helps managers adjust production levels, optimize inventory, and avoid excess costs or shortages.
It enables them to allocate resources efficiently, align production capacities with market demands, and minimize waste.
Furthermore, a deep understanding of demand aids in pricing strategies. Managers can set competitive prices by considering consumer preferences, price elasticity, and competitor behavior.
It helps in identifying opportunities for product differentiation, developing new products, and staying ahead of market trends.
Overall, a good understanding of demand empowers managers to make data-driven decisions, adapt to changing market conditions, and maximize the firm's performance and profitability.
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how to get amazon deliveries to follow directions to leave on front porch and not on the ground at side door?
To ensure Amazon deliveries follow specific instructions, you can leave clear delivery instructions in your account settings or communicate directly with the delivery driver.
What is Amazon Delivery?Amazon Delivery refers to the delivery service provided by Amazon, the multinational technology and e-commerce company.
It encompasses the transportation and distribution of packages from Amazon fulfillment centers to customers' designated delivery locations.
Amazon offers various delivery options, including standard delivery, expedited shipping, same-day delivery, and even delivery by drones in select areas.
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Question 2: Asset Utilisation Measure Total Time The Shoe Corporation has been monitoring a leather cutting press in the export department. The data collected is over 2 shifts. Each shift is 8.50-hours and during each shift management makes the following allowances: Shift meeting (10 min). Time not scheduled Total operations time Safety checks (10 min). Planned downtime Lunch (20 min) and Housekeeping (10 min). Runtime Downtime losses The data collected also shows that the following downtime occurred over the two shifts: Operating time • Breakdown (85 min), Speed loss Change-overs (55 min), Await material (40 min). Net operating time Quality loss The following output was produced over the 2 shifts at a cycle time of 3 seconds /piece: Valuable operating time Shift 1 = 6 350 pieces (including 225 defects) Shift 2 = 6 550 pieces (including 195 defects) 2.1 What is the hourly production target for leather cutting press? (1) 2.2 Overall equipment effectiveness (OEE) consists of three components. Identify each component and calculate the value for each (work to 1 decimal place). (6) Calculate the OEE for the SWE. (work to 0 decimal places) (2) Calculate the TEEP for the SWE. (work to 0 decimal places) (2) How many parts were lost due to speed loss? (1) (Total = 12) Time (minutes) 2.3 2.4 2.5 The Shoe Corporation has been monitoring a leather cutting press in the export department. The data collected is over 2 shifts. Each shift is 8.50-hours and during each shift management makes the following allowances: • Shift meeting (10 min), • Safety checks (10 min), • Lunch (20 min) and Housekeeping (10 min). The data collected also shows that the following downtime occurred over the two shifts: • Breakdown (85 min), • Change-overs (55 min), Await material (40 min). The following output was produced over the 2 shifts at a cycle time of 3 seconds /piece: Shift 1 = 6 350 pieces (including 225 defects) Shift 2 = 6 550 pieces (including 195 defects) Asset Utilisation Measure Total Time Time not scheduled Total operations time Planned downtime Run time Downtime losses Operating time Speed loss Net operating time Quality loss Valuable operating time Time (minutes)
2.1 The hourly production target for the leather cutting press can be calculated by dividing the total number of pieces produced in a shift by the total operating time in hours.
Shift 1: 6,350 pieces
Shift 2: 6,550 pieces
To calculate the total operating time, we need to subtract the downtime losses from the total time:
Total Time = Time not scheduled + Total operations time + Planned downtime
Total Time = 10 min + 8.5 hours - (85 min + 55 min + 40 min) [Convert hours to minutes]
Total Time = 510 minutes - (85 min + 55 min + 40 min)
Total Time = 510 minutes - 180 minutes
Total Time = 330 minutes
Now, we can calculate the hourly production target:
Hourly Production Target = Total pieces / Total Time in hours
Hourly Production Target = (6,350 pieces + 6,550 pieces) / (330 minutes / 60)
Hourly Production Target = 12,900 pieces / 5.5 hours
Hourly Production Target ≈ 2,345 pieces per hour
Therefore, the hourly production target for the leather cutting press is approximately 2,345 pieces per hour.
2.2 Overall Equipment Effectiveness (OEE) consists of three components: Availability, Performance, and Quality.
Availability: It measures the actual operating time compared to the planned operating time. It is calculated by dividing the net operating time by the total time.
Net Operating Time = Total operations time - Downtime losses
Net Operating Time = 8.5 hours - (85 min + 55 min + 40 min) / 60
Net Operating Time = 8.5 hours - 3 hours
Net Operating Time = 5.5 hours
Availability = Net Operating Time / Total Time
Availability = 5.5 hours / 8.5 hours
Availability ≈ 0.647 (rounded to 1 decimal place)
Performance: It measures the actual production rate compared to the ideal production rate. It is calculated by dividing the valuable operating time by the net operating time.
Valuable Operating Time = Net Operating Time - Speed loss
Valuable Operating Time = 5.5 hours - (6,350 pieces x 3 seconds + 6,550 pieces x 3 seconds) / 60
Valuable Operating Time = 5.5 hours - (19,050 seconds + 19,650 seconds) / 60
Valuable Operating Time = 5.5 hours - 3,840 seconds / 60
Valuable Operating Time ≈ 5.5 hours - 64 minutes / 60
Valuable Operating Time ≈ 5.467 hours
Performance = Valuable Operating Time / Net Operating Time
Performance = 5.467 hours / 5.5 hours
Performance ≈ 0.994 (rounded to 1 decimal place)
Quality: It measures the number of good pieces produced compared to the total pieces produced. It is calculated by dividing the total pieces produced minus the defective pieces by the total pieces produced.
Quality = (Total pieces - Defective pieces) / Total pieces
Quality = (6,350 pieces + 6,550 pieces - 225 defects - 195 defects) / (6,350 pieces + 6,550 pieces)
Quality = (12,480 - 420) / 12,900
Quality ≈ 0.967 (rounded to 1 decimal place)
Now, we can calculate the Overall Equipment Effectiveness (OEE):
OEE = Availability x Performance x Quality
OEE = 0.647 x 0.994 x 0.967
OEE ≈ 0.626 (rounded to 0 decimal places)
Therefore, the OEE for the leather cutting press is approximately 0.626.
2.3 The calculation for TEEP (Total Effective Equipment Performance) is not provided in the given information. Without the necessary data, we cannot determine the TEEP for the leather cutting press.
2.4 The number of parts lost due to speed loss can be calculated by multiplying the speed loss time by the cycle time and then dividing it by the total cycle time per piece.
Speed Loss Time = Speed loss (minutes)
Cycle Time = 3 seconds / piece
Number of parts lost due to speed loss = (Speed Loss Time x 60) / Cycle Time
Number of parts lost due to speed loss = (Speed Loss Time x 60) / 3
Number of parts lost due to speed loss = (Speed Loss Time x 20)
Since the specific value for the speed loss time is not provided in the question, we cannot calculate the exact number of parts lost due to speed loss.
Please provide the value for the speed loss time to determine the number of parts lost accurately.
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Which of the following is the primary purpose of preparing a statement of added value?
Multiple Choice
To show the costs in addition to gross payroll that the company incurs related to its labor force
To show the distribution of added value by the company among shareholders
To calculate the net taxable income of the company
To show the value added to products while at production
The primary purpose of preparing a statement of added value is to show the distribution of added value by the company among shareholders. The added value statement measures a company's economic value and shows the distribution of value to stakeholders. The correct option is B .
The added value statement is intended to reveal the company's overall impact, as well as its primary economic effects. It shows how value is added to products during production, how a company distributes value among its stakeholders, and how a company's economic activity affects society.The added value statement shows how much of the company's revenue is derived from selling goods and services, as well as the amount of value the company has added to the products. The added value statement also shows the amount of money paid to employees and the amount of money paid to shareholders and the amount of money paid to the government for taxes.The primary purpose of preparing a statement of added value is to show the distribution of added value by the company among shareholders. The added value statement measures a company's economic value and shows the distribution of value to stakeholders. An added value statement is a method of disclosing the economic impact of a company, which reveals the value that has been added to the company's product or service by its employees. It also shows the distribution of added value among stakeholders. Therefore, the correct option is To show the distribution of added value by the company among shareholders.
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What is your vision of Sustainability in Business
What were your main leanings
What do you think are the main benefits and challenges of
incorporating Sustainability in a Business Strategy?
What do yo
Sustainability in business refers to the integration of environmental, social, and economic considerations into business practices to create long-term value.However, challenges such as resource constraints, regulatory complexities, and resistance to change need to be addressed for successful implementation.
Sustainability in business is the vision of integrating sustainable practices into all aspects of an organization's operations. It involves considering the environmental, social, and economic impacts of business activities and striving for long-term value creation. Adopting sustainability in a business strategy requires a shift towards more responsible and ethical practices, such as reducing carbon emissions, conserving resources, promoting social equity, and fostering stakeholder engagement.
The main benefits of incorporating sustainability in a business strategy are multi-fold. Firstly, it enhances the reputation and brand image of the organization, attracting environmentally and socially conscious customers. Secondly, sustainability practices often lead to cost savings through energy efficiency, waste reduction, and streamlined operations. Additionally, it helps in managing risks associated with environmental regulations, climate change, and supply chain disruptions. Furthermore, sustainability drives innovation by encouraging the development of eco-friendly products and services and creating new market opportunities.
However, there are challenges in implementing sustainability in business strategies. Organizations may face resource constraints in terms of financial investments, technology, and skilled workforce. There may also be regulatory complexities and uncertainties that require careful navigation. Resistance to change from internal stakeholders and the need for cultural and organizational shifts can pose challenges. Furthermore, measuring and monitoring the impact of sustainability initiatives and aligning them with business objectives can be complex.
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Bismarck has regulated insurance a. Risk selection- tactics b. Risk selection versus adverse selection c. How does the US system differ from a Bismarck system? Use the defining features of the Bismarck system to assess.
(a) Risk selection tactics are used in the regulated insurance system of Bismarck.
(b) Risk selection is distinct from adverse selection in the context of insurance systems.
(c) The US healthcare system differs from the Bismarck system in several ways, including its approach to insurance coverage.
(a) The Bismarck system of healthcare insurance, named after Otto von Bismarck, involves a regulated approach to insurance. In this system, insurance is typically mandatory and provided through a mix of public and private entities. One defining feature of the Bismarck system is the use of risk selection tactics.
Risk selection tactics refer to strategies employed by insurance providers to assess and manage risks associated with insuring individuals. This can include practices such as underwriting, setting premiums based on risk factors, and utilizing selective enrollment criteria.
(b) Risk selection and adverse selection are two concepts related to insurance, but they differ in their meaning and implications.
Risk selection refers to the deliberate action taken by insurance providers to select or reject individuals based on their perceived risk profile. This is done to ensure that the insurance pool remains balanced and financially sustainable.
On the other hand, adverse selection occurs when individuals with higher risks or pre-existing conditions are more likely to seek insurance coverage, while those with lower risks may be inclined to forgo coverage. Adverse selection can lead to an imbalance in the insurance pool and potentially result in higher costs for insurers.
(c) In the Bismarck system, insurance coverage is typically mandatory, and both public and private entities provide coverage. The system relies on a social insurance model, where contributions are made by both employers and employees to finance healthcare.
In contrast, the US healthcare system is primarily based on a market-driven model, with a mix of private insurance providers and public programs like Medicare and Medicaid. Insurance coverage in the US is not mandatory, and individuals can choose whether to obtain coverage or not.
Additionally, the US system does not have as strong of a regulatory framework as the Bismarck system, leading to a more fragmented and complex insurance landscape. The US system also faces challenges with affordability and access to care compared to the Bismarck model, which prioritizes universal coverage and social solidarity.
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Information for two alternative projects involving machinery investments follows. Project 1 requires an initial investment of $135,000. Project 2 requires an initial investment of $98,000.
To choose between the two alternative projects involving machinery investments, we need to compare their initial investments.
Project 1 requires an initial investment of $135,000, while Project 2 requires an initial investment of $98,000. This means that Project 1 requires a higher initial investment than Project 2.
To make an informed decision between the two alternative projects involving machinery investments, we need to consider various factors such as the expected return on investment, the risk involved, and the time horizon of the investment. However, one of the most critical factors is the initial investment required for each project. Project 1 requires an initial investment of $135,000, which is significantly higher than Project 2's initial investment of $98,000. This means that Project 1 will require more funds upfront, which could impact the business's cash flow. It is essential to ensure that the business has enough cash reserves to cover the initial investment or can obtain financing at a reasonable cost .
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Accounting 301- Homework #1 Due on Sunday, May 29, before midnight. Dear students, Please hand write and submit a scanned copy or a picture of your homework in D2L under "Assignments" tab. Do not email me your homework. Do not type your homework. Let me know if you have any questions.
The East Company manufactures several different products. Unit costs associated with Product ORD203 are as follows:
Direct materials $50
Direct manufacturing labor 8
Variable manufacturing overhead 10
Fixed manufacturing overhead 23
Sales commissions (2% of sales) 5
Administrative salaries 9
Total $105
1) Calculate the following: a- Direct manufacturing cost per unit
b- Indirect(overhead) manufacturing cost per unit
c- Conversion cost per unit
d- Prime cost per unit
e- Period cost per unit
f- Variable manufacturing cost per unit
g- Fixed manufacturing cost per unit
h- Non-manufacturing cost per unit
2) Axle and Wheel Manufacturing currently produces 1,000 axles per month. The following per unit data apply for sales to regular customers:
Direct materials $200
Direct manufacturing labor 30
Variable manufacturing overhead 60
Fixed manufacturing overhead 40
Total manufacturing costs $330
The plant has capacity for 2,000 axles.
Required: a. What is the total cost of producing 1,000 axles?
b. What is the total cost of producing 1,500 axles?
c. What is the per unit cost when producing 1,500 axles?
3) Stark Manufacturing Company had the following account balances for the 2021.
Revenue $3,000,000
Work-in-process inventory (January 1) 140,400
Work-in-process inventory (December 31) 171,000
Finished goods inventory (January 1) 540,000
Finished goods inventory (December 31) 510,000
Direct materials inventory (January 1) 10,000
Direct materials inventory (December 31) 32,000
Direct materials purchase 400,000
Indirect materials used 84,000
Direct manufacturing labor 480,000
Indirect manufacturing labor 186,000
Property taxes on manufacturing plant building 28,800
Salespersons' company vehicle costs 12,000
Depreciation of manufacturing equipment 264,000
Depreciation of office equipment 123,600
Miscellaneous plant overhead 135,000
Plant utilities 92,400
General office expenses 305,400
Marketing distribution costs 30,000
Required: Calculate the following: a. Cost of direct materials used
b- Cost of goods manufactured
c- Cost of goods sold
d- Gross margin
f-Operating income
4) Wayne Manufacturing Company had the following information for the 2021.
Selling price $30
Direct materials cost per unit 4
Indirect materials cost per unit 3.20
Direct manufacturing labor per unit 4.8
Indirect manufacturing labor cost per unit 2
Salespersons' company vehicle costs per unit 1.65
Annual property taxes on manufacturing plant building 28,000
Annual Depreciation of manufacturing equipment 264,000
Annual Depreciation of office equipment 118,000
Miscellaneous plant overhead per unit 1.35
Plant utilities per unit .92
General office expenses per unit 1.08
Annual Marketing costs 30,000
Tax rate 30%
Calculate the following: a- Contribution margin per unit
b- Contribution margin percentage
c- How many units does Wayne Company have to sell to break even?
d- How many units does Wayne Company have to sell to make operating income of $55,000?
e- How many units does Wayne Company have to sell to make operating income of $46,200?
f- Calculate the operating leverage when expected sale is 60,000 units.
g- Calculate the margin of safety in units if expected sale is 70,000 units.
The direct manufacturing cost per unit when direct manufacturing labor is 8 is calculated as $ 58.
Manufacturing cost is the amount of expenses of all assets consumed during the time spent making an item. There are three categories of manufacturing costs: direct costs for materials, direct costs for labor, and manufacturing overhead It is a consider all out conveyance cost.
Direct manufacturing cost per unit = Direct materials + Direct manufacturing labor
= 50+8 = $58
Part B
Indirect(overhead) manufacturing cost per unit = Variable manufacturing overhead + fixed manufacturing overhead
= 10+23 = $33
Part C
Conversion cost per unit = Direct manufacturing labor + Indirect(overhead) manufacturing cost per unit
= 8+33 = $41
Part D: prime cost per unit = direct materials +Direct manufacturing labor
= 50+8 = $58
Part E : period cost per unit = Sales commissions+Administrative salaries
= 5+9 = $14
Where are the costs of manufacturing?Normally, producing costs are introduced in the pay articulation as discrete details. As a matter of fact, when you are representing stock, you should try to incorporate all assembling costs in the expenses of work-in-process stock and completed merchandise stock.
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An entity offers a customer loyalty program. The program operates as follows: for each $1 spent, the customer earns one point. For each 2.000 points earned, the customer receives a $15 voucher than can be used against future purchases. Management estimates that the voucher redemption rate will be 70%. Data for the first two years of the program are as follows:
Year
20x5 20x6
Sales
20x5: $2,750,000
20x6: 4,500,000
Vouchers Redeemed
20x5: 1,100
20x6: 1,600
Required –
Prepare the journal entries for the customer loyalty program for the two years.
These journal entries reflect the recognition of sales revenue, the recognition of expenses related to loyalty points earned by customers, and the recognition of the liability for vouchers to be redeemed.
The journal entries for the customer loyalty program for the two years can be summarized as follows:
Year 20x5:
To record sales: Debit Accounts Receivable for $2,750,000 and credit Sales Revenue for $2,750,000.
To record points earned by customers: Debit Loyalty Points Expense for the estimated value of points earned (based on $1 spent = 1 point) and credit Loyalty Points Payable for the same amount.
To record voucher liability: Debit Voucher Liability for the estimated value of vouchers to be redeemed (based on 70% redemption rate) and credit Deferred Revenue for the same amount.
Year 20x6:
To record sales: Debit Accounts Receivable for $4,500,000 and credit Sales Revenue for $4,500,000.
To record points earned by customers: Debit Loyalty Points Expense for the estimated value of points earned (based on $1 spent = 1 point) and credit Loyalty Points Payable for the same amount.
To record voucher liability: Debit Voucher Liability for the estimated value of vouchers to be redeemed (based on 70% redemption rate) and credit Deferred Revenue for the same amount.
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Check my work of the trends in labor productivity growth in the U.S. for the perlods 1973-1995, 1995-2010, and 2010-2015 suggests which of the following patterns? Multiple Choice a persistently strong growth averaging about 2.5 percent per year throughout the three periods an initial strong growth averaging 2.5 percent per yearig the period 1973-1995, followed by weak growth in 1995-2010, and a sharp rise again in 2010-2015 an initiel modest growth averaging 1.5 percent per year in 1973-1995, followed by much higher growth in 1995-2010, then a collapse to very slow growth in 2010-2015
Correct answer is the pattern of initial modest growth averaging 1.5 percent per year in 1973-1995, followed by much higher growth in 1995-2010, then a collapse to very slow growth in 2010-2015.
Labor productivity is a measure of how effectively a firm uses its workers in generating output. In the US, labor productivity growth averaged 2.5 percent per year throughout the three periods from 1973 to 2015. Initially, the growth was modest, averaging 1.5 percent per year during the 1973-1995 period. Following that, there was a dramatic rise in productivity growth during the 1995-2010 period, accompanied by a sharp fall in 2010-2015, resulting in very sluggish growth. This pattern shows that the second choice is the correct answer, with an initial strong growth averaging 2.5 percent per year during the period 1973-1995, followed by weak growth in 1995-2010, and a sharp rise again in 2010-2015.
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