a consulting firm equips all of its employees with laptop computers, which they use at their desks and carry to client meetings. what ergonomic challenge is most likely to result from employees using these devices throughout the day?

Answers

Answer 1

Physical stress on the wrists from incorrect typing posture is most likely an ergonomic challenge to result from employees using these devices throughout the day.

Because laptop keyboards are not portable like desktop keyboards, typing all day on one is bad for the wrists. Therefore, using a laptop all day might put physical strain on your wrists.

Regular wrist pain, such as typing incorrectly, can aggravate the carpal tunnel and lead to excruciating inflammation around the nerves.

Position your wrists so that they are floating horizontally in the air as you type to prevent wrist strain. They shouldn't essentially be bent either way or resting on the desk while you type. Use a palm pad to support the fleshy portion of your palm rather than your wrists if you easily become fatigued.

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Related Questions

the distance between the supply curve and the price the producer receives for a product for a given quantity supplied is referred to as:

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Producer surplus is the difference among the supply curve with the price a producer receives with a given quantity of a product.

What is producer surplus?Producer surplus is the gap between the product's price and the lowest price a producer is ready to accept for it. The producer surplus increases as the price of the good rises.Producer surplus is equal to the product's price minus the lowest price at which the seller will accept a sale of the product.For example, the least price a seller seems to be willing to sell a good is $1000. The item has a $2000 cost. The producer surplus is $1000 (2000 - 1000).The demand curve shows the relationship between price and quantity demanded. The supply curve displays the link between price and amount delivered. The producer surplus seems to be the region just above supply curve however the area just below demand curve.

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obtaining an understanding of an internal control involves evaluating the design of the control and determining whether the control has been:

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Obtaining an understanding of an internal control involves evaluating the design of the control and determining whether the control has been implemented.

What is Internal Controls?

Internal controls are accounting and auditing procedures used in the finance division of a business to guarantee the accuracy of financial reporting and compliance with legal requirements. Internal controls can help increase operational efficiency by ensuring budgets are followed, policies are followed, capital shortages are discovered, and correct reports are provided for leadership in addition to guaranteeing compliance with laws and regulations and preventing fraud. A company's internal controls and corporate governance depend heavily on internal audits. Since the accounting scandals of the early 2000s, internal controls have elevated to a crucial business function for every American organization.

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A firm finds that as it adds workers, each worker is adding less and less output to the production process. What must be true about average cost?.

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A company finds that as it adds workers, each worker adds less and less output to the production process. The average cost must go up.

The unit price realized in a production cycle is called the average cost. This is an estimate of the typical costs incurred in the production of a good.

Depending on the number of units produced, this cost may vary. In general, as the producer uses more and more efficiency, the average cost will decrease as the number of units produced increases.

Although creating each additional unit becomes more expensive as the manufacturer approaches the theoretical capacity of its production plant, the average cost begins to increase.

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metro holdings inc. contracts to sell a commercial parking garage to new property llc. the contract provides that if metro does not close the deal by a certain date, it must pay the buyer one-half of the value of the property. this provision is not enforceable if it is?

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Such a contractual provision would not apply if it were designed to penalize Metro.

What is a contract?

Corresponds to a document containing the rights and obligations of two or more parties on the same object. A contract will set out all responsibilities for a business or an agreement for example, so that those involved are legally protected in case of any disagreement or any incident that may occur.

The objectives of a contract can be defined as to acquire, protect, modify or extinguish rights and duties, being used in legal compliance to achieve such ends.

Therefore, the contractual provision in the case of Metro Holdings Inc. it is not applicable if a situation arises in an unnatural way so that the company is obliged to pay half of the value of the property, thus protecting the company from such actions.

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which of the following is considered in the calculation of gross domestic product? the distribution of wealth across the population the labor of an author on a book to be published the next year the total value of all consumer investments in financial markets environmental costs the value of all new residential home construction

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'The value of all newly constructed residential home' is considered in the calculation of gross domestic product. Thus option D which is 'the value of all new residential home construction' is the correct answer.

Gross domestic product (GDP) is the total market value of all the finished services and goods produced within a country’s borders in a specific period of time. As a broad calculation of overall domestic production, gross domestic product functions as a comprehensive scorecard for the economic health of a given country’.

Gross domestic product provides a country's economic snapshot that is used to estimate the size of an economy and its rate of growth.

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Businesses that use a __________ strategy focus on a narrow market segment or niche.

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Businesses that use a Specialization strategy focus on a narrow market segment or niche.

What is specialization ?Product specialization is a marketing strategy in which companies concentrate their branding or marketing efforts on a single product or product line.These marketing initiatives frequently concentrate on the advantages and excellence of the product that may draw potential buyers.Workers are able to concentrate on a few or even one task because labor is distributed among them.They become more proficient at a task the more they concentrate on it, which reduces the time and cost necessary to produce a good. Through specialization, a worker can leverage their education and work history to speed up procedures and boost sales.High-quality work results from specialization.Focus plus skills equate to higher quality.An employee can hone their skill and continuously improve the quality of their performance by specializing in one thing.

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What is meant by employee survey?.

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Leadership in a business may utilize employee surveys to gauge and assess performance, morale, and engagement among its workforce.

Surveys are also used to provide a more complete picture of how employees feel about things like working conditions, the influence of supervisors, and motivation than ordinary lines of communication could. Surveys are often responded to anonymously. As long as they are genuine, well-designed, administered efficiently, and elicit adjustments and improvements, surveys are regarded as useful in this regard.

To gauge how engaged your staff is, you should regularly administer engagement questionnaires to them. You can determine if your employees are engaged or disengaged by measuring the major engagement-related factors within your company.

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this year, jong paid $3,000 of interest on a qualified education loan. jong files married filing jointly and reports modified agi of $157,000. what is jong's deduction for interest expense on an educational loan? a) $2,500 b) $3,000 c) $1,500 d) $1,000 e) none of the choices are correct.

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Jong's deduction for interest expense on an educational loan is (e) None of the choices.

Per IRS, the maximum allowed Educational loan Interest deduction is the actual amount or $2,500 whichever is lesser.

However, the deduction phases out completely for AGI greater than $170,000 under the Married filing jointly status.

For AGI greater than $140,000 and lesser than $170,000, a phased amount of deduction exists

($157,000 - $140,000) / $30,000 = 57% of the amount is phased out

Maximum deduction allowed = $2,500 * 57% phase-out = $1,425 phase-out

Deduction for interest expense = $2,500 allowed - $1,425 phased out

Deduction for interest expense = $1,075

Hence the final answer is $1075, which is not given in the choices hence correct option is (E).

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explain the four steps in onboarding. what should new hires learn at each step? how might social media or the internet aid the onboarding process?

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The 4 main pillars of onboarding are as follows:

Cultural MasteryInterpersonal Network DevelopmentEarly Career SupportStrategy Immersion and Direction

What is onboarding?Onboarding, also known as organizational socialization, is the process through which new hires learn the information, abilities, and behaviors required to function successfully as insiders and members of the organization. The procedures used to incorporate new hires into the company are referred to as "onboarding." It contains exercises that enable brand-new hires to finish the new hire orientation process and learn about the company's structure, culture, vision, mission, and values.Success with the program's four main pillars of cultural mastery, interpersonal network development, early career support, and strategy immersion and direction is necessary to meet the onboarding margin requirements. The last two of these act as power pillars and have the potential to have the biggest influence.

Therefore, the 4 main pillars of onboarding are as follows:

Cultural MasteryInterpersonal Network DevelopmentEarly Career SupportStrategy Immersion and Direction

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Correct question:

What are the four steps in onboarding?

gretchen bought a new luggage set priced at $180. the sales tax in her state is 8.5%. what was the total cost of the luggage after-tax?

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New luggage set priced at $180 , sales tax is  8.5%  so The total cost of the luggage after-tax is 195.3

What is the total cost of the luggage?

New luggage set priced at $180 , sales tax is  8.5% .

Formulate based on the conditions stated:

180* (8.5%+1)

Determine the total or difference:

180 * 1.085

Determine the quotient or product: 195.3

get the outcome: 195.3

The total cost of the luggage after-tax is 195.3

Luggage that is checked is measured in linear inches, which is the sum of the dimensions of height, width, and depth. Typically, it has to be smaller than 62 linear inches. As an illustration, if your luggage measured 28 x 20 x 12 inches, it would have a total length of 60 linear inches (28 + 20 x 12 = 60).

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Suppose you have the contractual duty to pay $100 to someone else. If you delegate your duty to a third party without the consent of the person to whom the money is owed, and the third party fails to pay, can you still be force to pay the money?.

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I still had to be force to pay the money because of delegate my duty to a third party without the consent of the person to whom the money is owed, and the third party fails to pay.

What is the basic rules regarding delegation ?We have been thinking about the assignment of the assignor's rights up to this point. However, each contract entails a corresponding obligation, which may be assigned. A delegation is the transfer of a contract's obligation to fulfill to a third party. The delegator is the one who assigns tasks. Most assignments of rights will also include the delegation of obligations because most obligees are also obligors. It is legally enforceable unless public policy or the contract itself prohibits it.Common law requires that obligations be clearly assigned in the majority of jurisdictions. Section 2-210(4) of the Uniform Commercial Code (UCC), as well as common law in a few jurisdictions.

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if the accrual basis of accounting is used, types of adjusting entries that may be needed at the end of the accounting period include:

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A journal entry that modifies the amount of revenues or expenses reported in the income statement is known as an accrual-type adjusting entry. It is made at the conclusion of a reporting period.

The process of combining financial data such that it is easily comprehended by all parties, including shareholders, is referred to as accounting. Accounting is primarily used to track and present a company's cash flow, financial performance, and transactional activity.

The cash method and the accrual method are the two primary accounting techniques. Modified accrual is an alternate accounting technique that combines the two primary techniques. Cash Method: Revenue is recorded when it is received, and costs are recorded when they are settled.

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bowling green manufacturing co. has three orders to be shipped to different customers located in seattle, washington. the weights of the respective orders are 13,000 pounds, 9,000 pounds, and 10,000 pounds. the cost to ship each order individually is $17 per 100 pounds. the shipments can be consolidated into a single order for a cost of $14 per 100 pounds with an additional charge of $250 per stop. should the shipments be consolidated?

Answers

The answer is yes shipments should be consolidated as the cost is $210 lower with consolidation.

For each item cost is

=(13000*17)/100+(9000*17)/100+(10000*17)/100

=2210+1530+1700

=5440

While shipping costs will be

=((13000+9000+10000)*14/100)+(250*3)

=4480+750

=5230

The total difference is

= (5440-5230)

=210

Now we can say that the cost is $210 lower with consolidation.

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farmer donald bought a $1.70 strike put option for $0.11 and sold a $1.75 strike call option for a premium of $0.14. his total costs are $1.65 per bushel and the continuously compounded risk-free interest rate is 7.84% over this period. what is the floor in his strategy assuming a 20,000-bushel crop? g

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Under the terms of the call option, the farmer has the option to sell his produce for $1.75 per bushel. By exercising the put option, the farmer has the choice to buy crops at a cost of $1.70 per bushel. The floor price for the farmer's plan, assuming a crop yield of 20,000 bushels, is $1,624 per bushel.

The options approach has an overall cost of $1.65 per bushel. The farmer paid a premium of $0.14 to sell a call option with a strike price of $1.75 and $0.11 to buy a put option with a strike price of $1.70.

If the selling price declines, you can always exercise your put option to set your floor price. Subtract the cost of your options after calculating your reward.

= (1.70 - 1.65)

= 0.05 * 20,000

= 1,000

= 1,000 - (0.11 - 0.14) * 20,000 * 1.04

= 1,000 - 624

= 1,000 + 624

= 1,624

The farmer has the opportunity to sell his produce for $1.75 per bushel under the terms of the call option. The farmer has the option to purchase crops at a price of $1.70 per bushel by exercising the put option. The floor for the farmer's plan is $1,624 per bushel, assuming a crop yield of 20,000 bushels. This is so that the farmer has the option to sell his produce for $1.75 per bushel and to purchase it for $1.70 per bushel.

If the crop's market price falls below the floor price, the farmer will only use these rights.

His plan has a $1,624 per bushel minimum.

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a company purchased a piece of equipment by paying $6,000 cash. a shipping cost of $450 to get the equipment to its factory was also incurred. the fair value of the equipment was $7,200 at the time of the purchase. for what amount should the company record the equipment?\

Answers

The amount the company should pay to record the equipment is $6,450.

What is a Shipping Cost?

The direct costs involved in getting a product from a shelf in your store or warehouse to a customer's door are known as shipping costs. The following expenses are only a few of them: box, packaging, tape, and sticker prices. the price of hiring a worker to pick, pack, and send out a package.

Dimensional weight, commonly known as DIM weight, is a method of pricing used by all significant carriers to determine shipment costs. The size of a shipment is taken into account when calculating dimensional weight to determine shipping costs.

The three types of shipping—land, air, and sea—all contribute significantly to our economy. Each has advantages that the other form of transportation may not have.

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g pierre cardin gives technical advice on textile manufacturing to china and in exchange receives silk and cashmere. this is an example of a(n):

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By giving technical advice on textile manufacturing to china and in exchange receives silk and cashmere. this is an example of a countertrade

What Exactly Is Countertrade?

Countertrade is a type of reciprocal international trade in which goods or services are exchanged for other goods or services rather than hard currency. This type of international trade is more common in developing countries that have limited access to foreign exchange or credit.

It refers to the exchange of goods or services for which payment is made in whole or in part with other goods or services rather than with money. A monetary valuation, on the other hand, can be used in countertrade for accounting purposes. The term bilateral trade is used in transactions between sovereign states.

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the common stock of a.g. tailor has a required return of 16 percent. the latest press release stated that last year's dividend was $0.90 per share and that future dividends will increase by 15 percent for the following 3 years. after that, the dividend growth rate will be 3 percent indefinitely. what is one share of this stock worth to you today? $12.03 $9.60 $10.75 $10.26 $8.42

Answers

$9.60 is the one share of this stock worth to you today. After that, the dividend growth rate will be 3 years.

A single share of a company entails a relatively minor ownership interest in the company. By dividing the number of shares you own by the total number of shares outstanding and multiplying the result by 100, you may calculate your share of the company as a stockholder. An individual who owns stock in a corporation often receives both corporate voting rights and income from any dividends paid.The price-to-earnings (P/E) ratio of the corporation is the most used method of stock valuation. The P/E ratio is calculated by dividing the stock price by the most recent reported earnings per share for the company (EPS). A low P/E ratio suggests that a company is offering an appealing amount of value to the person purchasing it.

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In the context of managing inventories in supply chains, _____ is the time between placement of an order and its receipt.

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In the context of managing inventories in supply chains, the lead time is the time between placement of an order and its receipt.

What is the lead time in inventory management?In inventory management, lead time is the period between placing an order to refill inventory and receiving the order.The amount of shares a corporation must hold at any given time is affected by lead time. As previously stated, the purchase order lead time is the amount of time it takes to fulfill an order—from the time the order is placed to the projected date of receipt.So, if a corporation orders supplies on May 1 and expects them to arrive on May 10, the POLT for the supplies is nine days. Lead time is a word adopted from the Lean or Toyota Production System manufacturing process, and it is defined as the time elapsed between a client placing an order and receiving the goods purchased. A lead time is the amount of time that elapses between the start and finish of a procedure.For example, depending on numerous factors, the time between placing an order and receiving new cars from a certain manufacturer could range between 2 weeks and 6 months.

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What are the general features of the financial institutions?.

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The general features of the financial institutions are to provide loans and advance.

The general features of the financial institutions are :

provide loan and provide advance to the institutions.the rate of the return is high as in case of the investment that made in this institution.it also provided the highly rated consultancy to the customers for beneficial investments. it also acts as a depository for its customers. The financial investment are highly regulated.

The financial institution plays a vital role in the the economy. it act as a intermediate between the savers and the borrowers. it acts as a agent between saver and the borrower.

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If the ncua charges 6.3 cents per 100 dollars insured and credit union l pays $8,445 in ncua insurance premiums, approximately how much is in credit union l’s insured deposits? a. $1.2 million b. $5.3 million c. $13.4 million d. $20.6 million please select the best answer from the choices provided a b c d

Answers

If the NCUA charges 6.3 cents per 100 dollars insured and credit union l pays $8,445 in NCUA insurance premiums is option b 5.3 million dollars.

By insurance, what do you mean?

Insurance is a tool for risk management. You purchase protection against unforeseen financial losses when you purchase insurance. If something unfavorable occurs, the insurance provider compensates you or a different person of your choosing. If you don't have insurance and an accident occurs, you can be liable for all expenses.

What advantages does insurance offer?

Insurance serves as a financial safety net to help you and your loved ones recover in the event of a tragedy, such as a fire, theft, legal action, or car accident. When you get insurance, you will receive an insurance policy, which is a contract that is legally enforceable between you and your insurance company.

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corner solutions (complete specialization) are very unlikely, in spite of comparative advantage, because

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The answer is (D.) all of the above. The complete answer is: Corner solutions (complete specialization) are very unlikely, in spite of comparative advantage, because of all of the above.

When the highest indifference curve attainable is not tangential to the budget line, the consumer spends their entire budget on purchasing as much of one of the goods as possible while purchasing none of the others. When the slope of the indifference curve exceeds the slope of the budget line, the consumer is willing to trade more of good 1 for a unit of good 2 than the market requires. In the international market, complete specialization is mostly when prices are constant and stable, but it is incomplete when costs rise because it leads to an increase in opportunity cost in the market. When world demand is more then the solution will not be able to work.

The complete question is: Corner solutions (complete specialization) are very unlikely, in spite of comparative advantage, because

a. of the law of increasing opportunity cost.

b. some goods are less tradable than others.

с. world demand

d. all of the above

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the type of department that generates revenues, incurs costs, and whose manager is responsible for major investment decisions is called a(n):

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An investment centre is a specific kind of department that makes money, spends money, and has a manager who makes important investment decisions.

An organization's business units are categorized as investment centers. The key characteristic of an investment center is that it is viewed as a unit and evaluated based on how much capital it uses, as opposed to a costs or profit center, which is evaluated based on its actual expenses or earnings.

Revenues, costs, and assets are all taken care of by the Investment Center, whereas a Profit Center handles both revenues and costs and a Cost Center solely costs. This demonstrates how the sphere of influence and the sphere of accountability expand from cost centers to investment ones. This measurement method has the advantage of being more comprehensive because it takes into account all capital uses.

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susan's team is going through the stage of team development. in this stage, team members are becoming oriented with the group's processes and getting acquainted with one another. multiple choice question.

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Susan's team is going through the stage of team development. in this stage, team members are becoming oriented with the group's processes and getting acquainted with one another's shared norms, shared goals, a common identity, & two or more freely interacting individuals. Option D. forming.

Social interaction is a change between two or more people and is a constructing block of society. Social interplay can be studied between organizations of two (dyads), three (triads), or large social organizations. by using interacting with one another, people design guidelines, establishments, and structures inside which they are searching to live.

Social interplay is the procedure of reciprocal having an effect exercised by means of people over one another for the duration of social encounters. commonly it refers to face-to-face encounters in which people are bodily present with each other for a certain period.

As humans, social interaction is crucial to each factor of our fitness. research indicates that having a strong network of guides or sturdy network bonds fosters both emotional and physical health and is an important component of adult existence.

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Disclaimer:- Your question is incomplete, please see below for the complete question.

susan's team is going through the stage of team development. in this stage, team members are becoming oriented with the group's processes and getting acquainted with one another. multiple choice question.

A. Storming

B. Norming

C. Performing

D. forming

Write five ideas that you can recall about the types of important values and skills.

Answers

The five ideas that recall important values and skills are Integrity, respect, responsibility, sportsmanship, and servant leadership.

Values form the behavioral core and the motivational force for an individual, making bureaucracy the foremost test for business rulers to determine while drafting nominees. Everyone wants to build a very skillful group that comprises the right abilities and principles. Values cultivate the personality of life. Whereas skills make the customer gain skillfulness.

The main thing about values in a course is that if the task you do is agreeing with your principles before you will deem that job valuable. If the task clashes accompanying your principles before you will without a doubt be unlucky at work.

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according to the text, scarcity of foreign exchange can affect even firms that merely export to nations with high foreign debt because

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The text claims that because governments in high-debt countries are likely to impose import restrictions, currency shortages might have an impact even on businesses that just sell to those countries.

When a nation's net outflows of USD exceed its net inflows of USD, there is a dollar shortage. This may occur if the country has more foreign dollar liabilities or if it must pay more USD for imports than it does for exports.

A currency crisis is also referred to as a balance of payments crisis since it arises from a persistent balance of payments deficit. Such crises frequently end with a currency devaluation. The government and financial institutions would struggle to pay their debts, which could lead to an economic crisis.

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_________ determines the point at which the cumulative dollar value of the benefits from a project equals the investment made in the project.

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Breakeven analysis establishes the moment at which the total financial value of project benefits equals the project's investment.

What is break-even analysis?Breakeven analysis establishes the moment at which the total financial value of project benefits equals the project's investment. System developers that use the business case approach create a business case to support financing for one or more particular applications or initiatives. When determining when you will break even financially, a break-even analysis compares the costs of a new business, service, or product against the unit sale price. In other words, it indicates the time when you will have generated enough revenue to pay for all of your expenses.

Therefore, breakeven analysis establishes the moment at which the total financial value of project benefits equals the project's investment.

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nantor corporation has two divisions, southern and northern. the following information was taken from last year's income statement segmented by division: total company southern northern sales $ 4,600,000 $ 2,860,000 $ 1,740,000 contribution margin $ 1,950,000 $ 1,230,000 $ 720,000 divisional segment margin $ 1,030,000 $ 820,000 $ 210,000 net operating income last year for nantor corporation was $460,000. in last year's income statement segmented by division, what were nantor's total common fixed expenses?

Answers

Common examples of fixed charges include rental hire or personal loan payments, salaries, insurance plan payments, property taxes, hobby expenses, depreciation, and some utilities.

What are four common constant expenses anybody might have every month?

Typical constant fees include auto payments, loan or lease payments, insurance premiums and real estate taxes. Typically, these charges cannot be easily changed. On the plus side, they're easy to budget for due to the fact they commonly continue to be the equal and are paid on a normal basis.

How do you locate whole common constant expenses?

Take your complete cost of production and subtract your variable charges extended by means of the wide variety of units you produced. This will provide you your complete fixed cost.

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What is the statement of the assets, liabilities, and net worth of a firm or individual at some given time called?.

Answers

A balance sheet the statement of the assets, liabilities, and net worth of a firm or individual at some given time.

What is a balance sheet simple definition?A balance sheet is a financial statement that shows the assets and liabilities of a corporation at a certain point in time.It is one of three fundamental financial statements used to evaluate a company's performance (the other two being the income statement and cash flow statement). A balance sheet provides a snapshot of your company's financial situation at any given time.A balance sheet, along with an income statement and a cash flow statement, can assist business owners in evaluating their company's financial status.The balance sheet, also known as the Statement of Financial Position, is a snapshot that provides the most complete picture of an organization's financial condition.It provides information about an organization's assets (what it owns) and liabilities (what is owed).

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organizations strive to control employees' behavior by linking which of the following systems to their control systems? a. disciplinary b. reporting c. incentive d. disincentive e. administrative

Answers

By connecting their incentive systems to their control systems, firms try to manage the behaviour of their workforce or strategic planning.

Strategic Planning

Strategic management is the process of establishing rules, procedures, and goals to improve a company's or organization's competitiveness. The main focus of strategic management is on effectively allocating resources and staff to achieve these goals.

The benefits of strategic management are typically seen as both financial and non-financial. A key duty of a board of directors is carried out via a strategic management process, which aids a business and its leadership in thinking about and making plans for the future.

The organization's and its employees' direction is established by strategic management. Effective strategic management continuously prepares, monitors, and tests an organization's activities in contrast to static strategic plans, increasing operational effectiveness, market share, and profitability.

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hillary is single and earns $28,000 annually. she is not covered under her employer ?s retirement plan. which of the following describes her ability to establish a traditional ira and the tax treatment of her maximum contribution? a. hillary ?s contribution will be fully tax deductible. b. hillary ?s contribution will be partially tax deductible. c. hillary may make a contribution, but no portion of the contribution is tax deductible. d. hillary is not eligible to establish a traditional ira, so no contribution can be made.

Answers

Stocks, bonds, mutual funds, and other sorts of investments can be found in a Traditional IRA, a tax-advantaged retirement plan.The correct answer is hillary may make a contribution, but no portion of the contribution is tax deductible.

The possibility of investing with pre-taxed income is its main advantage. However, once withdrawals are made, traditional IRAs are taxed as ordinary income.An individual retirement account (or “Roth IRA”) is one that enables tax-free growth and tax-free withdrawals in retirement. When taxes would be greater at retirement than they are now, Roth IRAs are the best option.The contributions made to a Roth account are frequently made using after-tax funds that cannot be deducted; as a result, the contributions grow tax-free.Also worth mentioning is the possibility of tax-free rather than tax-deferred earnings in a Roth account.

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