When there is a lack of control, wrongdoings occur quickly because the barrier to their work entails an end.
What is the Role of control?Internal controls have been put in place by management, among other things to guarantee the accuracy of the company's financial statements. Internal controls that are significant to an audit include bank reconciliations, password security systems for accounting software, and inventory observations.
Internal controls provide a believable assurance that objectives will be reached.
Thus, When there is a lack of control, wrongdoings occur quickly.
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The full question was missing-
One of your friends has opened a new wholesale electronics business and wants your help figuring out some inventory issues they are facing.One night last week, there seemed to be fewer HD televisions in the warehouse than they expected. The last time they were in the warehouse was
a week earlier, and they hadn't noticed anything amiss.
As they looked around, they saw that the evening warehouse worker was filling the last orders of the day. The delivery driver and day warehouse
worker were gone for the day, and the delivery van keys were on the desk that the warehouse workers shared. The doors to the loading dock were
open, as was the door to the office area where the accountant, two customer service specialists, and the owner worked.
Knowing that you are familiar with accounting principles, they asked for your help in figuring out how to prevent this in the future.
43). Which is correct!
A) help the follower into the in-group
B) determine whether the follower will succeed at the task.
C) establish a clear hierarchy of leader-follower roles
D). Establish healthy competition among various group members
Which is correct!
Answer:
B
Explanation:
A leader who helping someone else step into the task of handling more responsibility can be testing to see if they can handle it.
We can use the process of elimination here:
A, there is no "in-group" of leaders so that one does not make sense.
C, inviting someone to take more responsibility is not establishing a hierarchy and not showing that they are above you so that does not make sense.
D, inviting someone else to help lead isn't really establishing any form of competition.
Thus, B seems like the most logical choice.
Why do your values matter in Financial Literacy?
It helps us understand the value of money. When we understand the value of money, we are able to handle our finances in a better way. We will be able to know the importance of budgeting, saving and avoid unnecessary expenditures. Financial literacy keeps us from being debt slaves.
Which of the following questions would be helpful in deciding upon a new job title? A. How many hours a week do you work? B. Is this a management level position? C. Do you have your own office space? OD. Where did you acquire management skills?
The correct option is D. Where did you acquire management skills? which question would be helpful in deciding upon a new job.
What is the most important change management?The key to any effective change management strategy is communication. Any goal may be attained if you open the correct lines of communication; it's the golden thread that holds everything together. You may overcome the anxieties and irritation that change may bring about with good communication.
You may overcome this change management difficulty using the three-C principle. The clarity, persuasion, and credibility of the changes that managers are communicating should be checked.
Thus, The right answer is D. What kind of managerial experience do you have? which query might be beneficial in choosing a new career.
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Intent can be transferred when an individual intends to harm one individual but unintentionally harms another?
Intent can be transferred when an individual intends to harm one individual but unintentionally harms another. The given statement is true.
When one person intends to harm another but unintentionally harms another, intent can be transferred. If the threat is reasonable, an act meant to make another person scared of immediate bodily danger is considered an assault.
Malicious intent is that the individual behaved intentionally or purposefully to do injury without legal grounds. Malicious intent is that the individual behaved knowingly or purposefully to do injury without legal grounds.
When the mens rea of one offense can be transferred to another, the theory of transferred malice applies. Assume A fires at B with the intent of killing B, but instead hits and kills C. Transferred malice can act in such a way that A's mens rea (intention to murder B) can be transferred to C's killing.
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In North America, keeping people waiting for a business appointment is considered rude.
Individualism
Context
Communication style
Time orientation
Trait-based evaluations are useful for understanding employees, but they do not
allow organizations to predict or review an employee's
Trait-primarily evaluations critiques are useful for understanding employees, but they do now not allow agencies to predict or assess a worker's: Seniority.
Evaluation is a scientific determination and evaluation of a subject's benefit, worth and significance, the use of criteria ruled by means of hard and fast standards. evaluation offers a scientific method to observe an application, practice, intervention, or initiative to understand how nicely it achieves its desires. critiques assist determine what works well and what could be advanced in software or initiative.
To evaluate is described as deciding the cost or really worth of someone or something. An example of assessment is whilst a teacher reviews a paper with the purpose to supply it with a grade. (math.)it's far had to make certain whether or not goals and dreams being hooked up are carried out or no longer. it's far needed to ensure that company is adapting to new environments, converting generation, and even adjustments in other outside variables which will correctly utilize are had sources.
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In June, buyers of titanium expect that the price of titanium will fall in the following month, July. What happens in the titanium market in June, holding everything else constant?
1. The quantity demanded increases.
2. The demand curve shifts to the right.
3. The quantity demanded decreases
4. The demand curve shifts to the left.
Based on the expectation of the buyers of titanium, the effect on the titanium market in June was 4. The demand curve shifts to the left.
What happened to the demand curve?Because the buyers of titanium expected that the price of titanium would fall in July, they would buy less titanium in June as they waited for the price of titanium to fall in July.
This decrease in supply as a result of waiting for the price to fall, would lead to a shift to the left for the demand curve to show that there is less quantity demand.
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Having graduated with a degree in public administration and hoping to pursue a career in politics, you have been fortunate to receive a staff position with one of the leading senators in your state legislature. Since your arrival two months ago, you have answered phones, ordered lunch, made copies, stapled mailings, and stuffed envelopes. Finally you have been asked to look over a speech the senator will deliver at your alma mater. Surely, you think, this will be the first of many important assignments once your value is recognized. After reading the speech, however, your enthusiasm is dampened. You agree wholeheartedly with its support of a bill to fund scholarships for low-income students, but you're dismayed by its attack on opponents of the bill as "elitist bigots who would deny a college education to those who need it most." You haven't been asked to comment on the ethics of the speech, and you certainly don't want to jeopardize your position on the senator's staff. At the same time, you think his use of name-calling may actually arouse sympathy for the opposition. The senator would like your comments in two hours. What will you tell him?
The opinion that I would give the Senator would be of approval towards his speech for dealing with issues such as education. However, he would suggest using less aggressive language to avoid sympathy for opponents.
How to review a speech?To review a speech, we must take into account several aspects so that it is well written and the public captures all the information. Additionally, the style should be reviewed so that the speech is exciting and causes remembrance in the public.
Some aspects that must be taken into account in the revision of a speech are:
Coherence and cohesion.Style.Have strong arguments.One or more themes.Language according to the audience.Clear organization of ideas.Exciting.What is our opinion on the speech?After reading the speech we can have several opinions such as:
We emphasize that the bill proposed by the Senator focuses on providing economic aid for the education of low-income students.We do not agree with the Senator's personal attacks on opponents. Additionally, we believe that this may cause the public to feel sympathy towards opponents.In summary, what we could suggest to the Senator is to keep his speech on his bill, highlighting the benefits that it will bring to hundreds of students. On the other hand, if he wants to refer to the opponents, he should do so in a moderate way to prevent the public from sympathizing with them.
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Please look at the screenshot
What is the share price when the discount rate is 13% and revenue growth is 15%?
Answer:
36.70
Explanation:
The price at which one share of a company would be purchased is known as the share price or stock price.
What is Share Price ?A share's price is not constant; rather, it changes over time in response to market factors. It is likely to rise if the business is thought to be doing well or fall if it isn't living up to expectations.
A share price is the cost of one equity share among many sellable shares of a company. The stock price, put simply, is the highest price someone is willing to pay for the stock or the lowest price at which it can be purchased.
Analysts use random walk techniques to model the behavior of asset prices, particularly share prices on stocks, in economics and financial theory.
The Share price is $ 36.70 .
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Kim and Pat underwrite insurance. Each underwrites 50 accounts per month. Each account takes four hours to underwrite. The value of their time is $40 per hour. Monthly costs for each are $1,500 for an office, $2,000 for a receptionist, and $2,400 for a secretary. Calculate the average and incremental cost per case for Kim and Pat.
It is to be noted that the Average Cost per case for Kim and Pat is $10,950/case. See the explanation below.
How did we arrive at the average cost?Note that we are given the following:
Number of Accounts per month = 50Time taken to underwrite each account = 4 hours/ accountThe value of time per hour = $40/HourMonthly cost of each are:
an office = $1,500Salary for the receptionist = $2,000Salary of a secretary = $2,400The cost taken to underwrite 100 policies is:
100 x 4 x 40 = $16,000
Hence the total cost incurred in underwriting a total of 100 accounts (50 accounts each) is:
= Salary of the Underwriters + Rent + Salary for receptionist + salary for secretary
= 16,000 + 1,500 + 2,000 + 2,400
= $21,900
Hence, the Average Cost for Kim and Pat respectively is:
21,900/2
= $10,950 each for Kim and Pat
The average cost per policy underwritten is:
Total cost /number of policies
= $21,900/100
= $219 Per policy.
What is the incremental Cost?Recall that the average cost per person is $10,950 each for Kim and Pat for 50 policies each.
If the policies of each person is increased by 1, then,
their Total Cost will come to:
Cost Taken to underwrite the policies:
102 x 4 x 40 = $16,320
Hence the total cost incurred in underwriting a total of 100 accounts (50 accounts each) is:
= Salary of the Underwriters + Rent + Salary for receptionist + salary for secretary
= 16,320 + 1,500 + 2,000 + 2,400
= $22,220
Hence the cost per person is:
$11, 110
To get the incremental cost,
= New Cost (with increase in number of jobs done) - old cost
= 11,110 - 10,950
= $160
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Plagiarism is only wrong when someone will get hurt.
True or False
Answer:
Plagiarism is unethical.
So it is False
Explanation:
Which of the following taxpayers is allowed to fully deduct private mortgage insurance (PMI) on their Schedule A, Form 1040? Sam is single, his AGI is $106,000. He paid $600 in PMI. Abe and Sue are married and will file married filing jointly. Their AGI is $120,000 and they paid $1,200 in PMI. Gia is married but she will file using the married filing separately status. Her AGI is $55,000 and she paid $900 in PMI. Joe is single, his AGI is $99,000. He paid $800 in PMI. Mark for follow up
The following taxpayers are eligible to write off all of their private mortgage insurance costs.
Private mortgage insurance (PMI) premiums are, in fact, deductible as part of the mortgage interest deduction through tax year 2021. However, be mindful of the phaseout limits. At an AGI of $100,000, the deduction starts to phase off gradually. At an AGI of $109,000, it totally phases out.
PMI tax: What is it?When borrowers are unable to come up with a 20% down payment for a property, lenders force them to pay PMI. The cost of PMI, which is often incorporated into the monthly payment, ranges from 0.4% to 2.25% of the mortgage each year. 2. Once a borrower has reduced the principal of the mortgage enough, PMI might be cancelled.
How much longer must I pay PMI?Your lender or servicer must stop the PMI the month after you reach the halfway point of your loan's amortization schedule if you are current on your payments. (This last termination is still applicable even if your home's value has not increased by 78 percent.)
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what is a franchise?
Answer:
A franchise is a business whereby the owner licenses its operations—along with its products, branding, and knowledge—in exchange for a franchise fee.
Explanation:
One advantage of observational studies is that they do not lad to blessed estimates. True/False
It is true that One advantage of observational studies is that they do not lead to blessed estimates.
What is observational studies?Observational study can be described as the study that is been used in giving inferences when some samples is been used in an experiment, compare to a population .
It should be noted that in this , the independent variable can not be seen as one that can be controlled by the researcher due to the logistical constraints.
In conclusion, the Observational studies make use of the participants by reserving their their circumstances, which implies that there will be no blessed estimates.
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On December 31 of the current year, the unadjusted trial balance of a company using the percent of receivables method to estimate bad debt included the following: Accounts Receivable, debit balance of $97,700; Allowance for Doubtful Accounts, credit balance of $1,011. What amount should be debited to Bad Debts Expense, assuming 4% of outstanding accounts receivable at the end of the current year are estimated to be uncollectible?
Based on the debit balance on the Accounts Receivable and the credit balance of the Allowance for Doubtful Accounts, the amount debited to Bad Debts Expense will be $2,897
How much would be bad debts?The bad debt expense can be found by the formula:
= (Accounts receivable x uncollectible assumption of accounts receivable) - Allowance for doubtful debt
Solving for the bad debt expense gives:
= (97,700 x 4%) - 1,011
= $2,897
In conclusion, the debit to bad debt expense is $2,897.
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The act of financing one's business by using real personal assets is known as
Answer:
equity financing
Explanation:
The term equity financing is a tool to raise the capital via selling the company's share to meet both the short term and long term needs. Thus, in this way, businesses can finance themselves by using personal assets like shares.
Julie Yuen has clearly defined goals for ensuring that her new meal delivery service, Magic Chef, is socially responsible. One goal is to donate a percentage of her profits to local charities. How can Yuen ensure that Magic Chef is implementing its socially responsible goals?
Question 12 options:
conduct a social audit to assess performance
ask employees to keep her goals in mind
post a list of goals in the employee break room
include a note with each delivery stating her goals
The correct option is A. By conducting a social audit to assess the performance Yuen ensures that Magic Chef is implementing its socially responsible goals.
What is the social responsibility framework?An individual is required to collaborate with other people and organizations for the good of the community that will inherit the planet they leave behind under the ethical framework of social responsibility.
ESG is the greatest tool to monitor and evaluate your CSR initiatives (Environment, Social, and Governance). A triple bottom line is a set of three concrete, objective metrics that businesses use to assess themselves. These numbers can be used by both consumers and investors to assess a company's impact.
Thus, the correct option is B.
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Justify the need for an HRIS
Update your worker statistics, the age of paper forms, report folders and filing shelves are a update of the past, welcoming a brand new generation of Human resource information structures (HRIS).
An HRIS affords a centralized database that updated applicant monitoring features, onboarding, employee demographics, repayment and advantages choices, time-monitoring, and a lot greater. It’s also the hub for your employee data with up-to-date information on your org’s hiring trends and employee retention.
Updated a report via SHRM, nearly 70% of surveyed businesses found that green execution of primary HR techniques wasupup their finest project. So for that 70%, an effective HRIS can updated massive gains in productivity and reduced expenses from your people operations crew by appearing regular functions like those:
The right HRIS will supupdated your HR team valuable time, help them up work smarter and permit them up offer strategic steering updated company’s choice makers. Rcognition on locating HRIS answers like Sapling, In order upupdated address your organisation’s current wishes, planned increase and destiny business objectives.
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borrar pregunta si si
Answer:
no comprende
Explanation:
1 Acquired $45,000 cash from the issue of common stock.
1 Purchased $30,500 of merchandise on account with terms 2/10, n/30.
5 Paid $900 cash for freight to obtain merchandise purchased on September 1.
8 Sold merchandise that cost $10,250 to customers for $17,000 on account, with terms 2/10, n/30.
8 Returned $850 of defective merchandise from the September 1 purchase to the supplier.
10 Paid cash for the balance due on the merchandise purchased on September 1.
20 Received cash from customers of September 8 sale in settlement of the account balances, but not within the discount period.
30 Paid $3,000 cash for selling expenses.
Required
Record each event in a statements model like the following one. In the Cash Flow column, use OA to designate operating activity, IA for investment activity, FA for financing activity, or NC for net change in cash. If the element is not affected by the event, leave the cell blank. The first event is recorded as an example.
Prepare an income statement for the month ending September 30.
Prepare a statement of cash flows for the month ending September 30.
1. Recording each event in a statement's model is as follows:
Assets = Liabilities + Equity
Cash Accounts Inventory Accounts Common Stock Retained
Receivable Payable Earnings
Sept. 1 $45,000 $45,000 IA
Sept. 1 $30,500 $30,500 OA
Sept. 5 -900 -$900 (Freight-in Expenses) OA
Sept. 8 $17,000 $17,000 (Sales Revenue) OA
-$10,250 -$10,250 (Cost of goods sold) OA
Sept. 8 -$850 -$850 OA
Sept. 10 -$29,057 -$29,650 $593 (Cash Discounts) OA
Sept. 20 $17,000 $17,000 OA
Sept. 30 -$3,000 -$3,000 (Selling Expenses) OA
Total $29,043 $0 $19,400 $0 $45,000 $3,443
2. An Income Statement for the month ended September 30:
Sales Revenue $17,000
Cost of goods sold 10,250
Freight-in Expenses 900
Gross profit $5,850
Selling Expenses (3,000)
Discounts 593
Net Income $3,443
3. A Statement of Cash Flows for the month ended September 30:
Net income $3,443
Increase in inventory (19,400)
Cash from operations ($15,957)
Financing Activities:
Common Stock $45,000
Cash Flows $29,043
Transaction Analysis:Sept. 1 Cash $45,000 Common Stock $45,000
Sept. 1 Inventory $30,500 Accounts Payable $30,500
terms 2/10, n/30.
Sept. 5 Freight-in $900 Cash $900
Sept. 8 Accounts Receivable $17,000 Sales Revenue $17,000
Cost of goods sold $10,250 Inventory $10,250
terms 2/10, n/30.
Sept. 8 Accounts Payable $850 Inventory $850
Sept. 10 Accounts Payable $29,650 Cash $29,057 Cash Discounts $593
Sept. 20 Cash $17,000 Accounts Receivable $17,000
Sept. 30 Selling Expenses $3,000 Cash $3,000
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Jill is a warehouse clerk at a big-box appliance store. Which step should Jill take first if she wants to
transition into a management position?
Select an answer:
She should pursue a degree in information technology.
She should look for opportunities to be promoted.
She should search for a company involved with supply chain management.
She should ask to be transferred to the sales floor.
Managerial positions are roles in which someone oversees the task capabilities of some other individual or a group of people. Managers also might oversee the operation of a particular characteristic inside a company's senior-stage
Managers possess the knowledge and understanding of manual supervisors of their roles. due to the fact this position is a stage up from the function of a manager, the extent of responsibility increases in a broader scope. The senior identity typically follows the manager's heritage, where they oversee their branch.
If the manager is a high-ranking identity, then an assistant manager may have authority. but, in a few businesses, an Assistant supervisor may be one that oversees operations, executes strategies, and helps personnel while not having direct authority over the personnel.
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Sidman Products's common stock currently sells for $43 a share. The firm is expected to earn $4.73 per share this year and to pay a year-end dividend of $2.90, and it finances only with common equity.
If investors require an 11% return, what is the expected growth rate? Do not round intermediate calculations. Round your answer to two decimal places.
The expected growth rate of Sidman Products's common stock is 4.26%
What is the expected growth rate?A common stock is used by public companies to raise capital for their operations. Stockholders are paid dividends on their stock investment.
The growth rate of Sidman Products's common stock can be determined using the Gordon constant growth model. According to the model, the value of a stock is dependent on the value of the dividend per share, growth rate and return on common stock.
Value of the stock = dividend / (return on equity - growth rate)
Growth rate = required return on equity - (dividend / value of the stock)
0.11 - (2.90 / 43)
0.11 - 0.06744
= 0.04256
= 4.26%
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Pamper Me Salon Inc.’s general ledger at April 30, 2017, included the following: Cash $5,000, Supplies $500, Equipment $24,000, Accounts Payable $2,100, Notes Payable $10,000, Unearned Service Revenue (from gift certif cates) $1,000, Common Stock $5,000, and Retained Earnings $11,400. The following events and transactions occurred during May
May 1 Paid rent for the month of May $1,000.
4 Paid $1,100 of the account payable at April 30.
7 Issued gift certif cates for future services for $1,500 cash.
8 Received $1,200 cash from customers for services performed.
14 Paid $1,200 in salaries to employees.
15 Received $800 in cash from customers for services performed.
15 Customers receiving services worth $700 used gift certif cates in payment.
21 Paid the remaining accounts payable from April 30.
22 Received $1,000 in cash from customers for services performed.
22 Purchased supplies of $700 on account. All of these were used during the
month.
25 Received a bill for advertising for $500. This bill is due on June 13.
25 Received and paid a utilities bill for $400.
29 Received $1,700 in cash from customers for services performed.
29 Customers receiving services worth $600 used gift certif cates in payment.
31 Interest of $50 was paid on the note payable.
31 Paid $1,200 in salaries to employees.
31 Paid income tax payment for the month $150.
Instructions
(a) Using T-accounts, enter the beginning balances in the general ledger as of April 30,
2017.
(b) Journalize the May transactions.
(c) Post the May journal entries to the general ledger.
(d) Prepare a trial balance on May 31, 2017.
The beginning balances should be entered in the general ledger as of April 30, 2017, as
follows:
A. Beg. Bal
Supplies
(Beg. Bal 500]
Equipment,
[Beg.Bal___ 24000]
‘Accounts Payable
72100 Beg. Bal
Notes Payable
110000 Beg. Bal
neared Service Revenue
1000 Beg. Bal
Common Stock
‘5000 Beg. Bal
Retained Earnings
11400 Beg. Bal
D.
Prepare the trial balance as follows:
PM Salonine.
Trial Balance
As on May 31, 2017
Account Titles Debit ($) Credit ($)
Cash 5100
Supplies 1200
Equipment 24000
‘Accounts Payable 1200
Unearned Service Revenue 1200
Notes Payable 10000
Common Stock 5000
Retained Earnings 11400
Service Revenue 6000
Salaries Expense 2400
Rent Expense 1000
Advertising Expense 500
Utilities Expense 400
Interest Expense 50
Income Tax Expense 150
Total 34800-34800
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Which of the following is not an intangible you should be sensitive to as a team leader?
O honesty
O quality
O loyalty
O legality
Legality is not an intangible that you as a team leader should pay attention to.
Who or what controls a group of people?A team leader is someone who directs, teaches, and mentors a group of people who are working as a team. According to this description, a team leader must be able to supervise the work of others, communicate clearly, and deal with any problems that may arise as a project progresses.
In order to carry out their numerous vital responsibilities, the team leader must make sure that all team members have access to the necessary information, remove obstacles to productivity, motivate team members, and provide support to the group.
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30). The leader of your work team consistently shows she trusts and respects you and depends on you to help the team accomplish established goals. You show her through your reliable actions and communication that her trust is warranted. You and your leader are in which phase of leadership development?
A) mature partnership
B) acquaintance
C) supportive
D) stranger
Which is correct!
Diminishing marginal returns in production occur when:
1. at least one input used in production remains fixed.
2. all inputs used in production are variable.
3. all inputs used in production are fixed.
4. fixed and variable inputs are combined inefficiently.
question 5
Diminishing marginal returns in production occur when fixed and variable inputs are combined inefficiently.
Where does diminishing marginal returns occur?When production levels decrease as a result of raising one unit of production while holding all other variables constant, this is known as diminishing marginal returns. In other words, efficiency in production starts to decline.
What is diminishing marginal productivity?An economic principle that governs production states that if more variable input units are employed along with a specific amount of constant inputs, the overall output may expand initially more quickly, then steadily, but ultimately it will grow at a decreasing pace.
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40.
In each of the situations below, a member of staff at Murphy's Muffins would benefit from
using software to aid their workplace communications.
Choose the most appropriate software or IT aid to use for each of the scenarios using the
options provided in the Pick List below.
Situation
Shannon, the Managing Director, needs to address 200
delegates at a wedding exhibition and show them what the
Murphy's Muffins can offer
Marie, an Accounts Assistant, needs to inform her main contacts
that she is about to take a two week holiday and leave
instructions for her colleagues
Indira, the Business Development Executive, needs to analyse
the monthly sales by customer and product, compared to
previous years
Having done this, Indira needs to inform the directors of trends
and provide an in-depth appraisal of where the company was
successful and where it must improve
Adam, a Customer Services advisor, needs to ask a colleague in
his team if they have received an order as the customer is on
the phone asking about it
Software
The most appropriate software or IT aid to use for each of the scenarios based on the Picklist below include:
Software SituationPresentation (e.g. Powerpoint) 1. Shannon, the Managing Director, needs
to address 200 delegates ...
E-mail (e.g. Outlook) Marie, an Accounts Assistant, needs to
inform her main contacts ...
Spreadsheet (e.g. Excel) Indira, the Business Development
Executive, needs to analyze...
Written report (e.g. Word) Indira needs to inform the directors of
trends and provide an in-depth appraisal
Instant Messaging Adam, Customer Services advisor,
(e.g. Message Apps) needs to ask a colleague in his team ...
What is an appropriate software tool?Appropriate software is a computer-based work tool that serves its purpose.
Some of the purposes for using the software include:
To accomplish and investigate the business processesTo document the development processTo optimize all the processesTo enhance productivity.Examples of software tools include PowerPoint, Outlook, Worksheets, Word, and Messaging Apps.
Thus, the most appropriate software or IT aid to use by a member of staff at Murphy's Muffins to aid their workplace communications has been indicated.
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In 2016, the European Commission and the U.S. Department of Commerce established the ________, which is a new legal framework for transatlantic data flows that replaced the original _____ _____ framework.
Question 3 options:
1)
Safe Harbor; EU-US Privacy Shield
2)
EU-US Privacy Shield; Safe Harbor
3)
Safe Harbor; General Data Protection Regulation
4)
EU-US Privacy Shield; General Data Protection Regulation
Answer:
2)
Explanation:
EU-US Privacy Shield; Safe Harbor
(I hope, I don't remember clearly)
In 2016, the European Commission and the U.S. Department of Commerce established the EU-US Privacy Shield and which is a new legal framework for transatlantic data flows that replaced the original Safe Harbor Framework Option(2) is correct.
What is European Commission?The European Commission (EC) is the leader of the European Association (EU). It works as a bureau government, with 27 individuals from the Commission (casually known as "Commissioners") headed by a President.
There is one part for each part state, yet individuals are limited by their pledge of office to address the general interest of the EU all in all as opposed to their home state. The Commission President (right now Ursula von der Leyen) is proposed by the European Chamber (the 27 heads of state) and chose by the European Parliament.
The legislative powers of the Commission have been to such an extent that some, including previous Belgian Top state leader Fellow, have proposed changing its name to the "European Government", referring to the current name of the Commission as "ludicrous", comparing it to a misnomer.
Therefore Option(2) is correct.
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Exercise 4-36 (Algo) Application of Overhead [LO 4-4, 4-6]
Norton Associates is an advertising agency in Austin, Texas. The company’s controller estimated that it would incur $616,000 in overhead costs for the current
year. Because the overhead costs of each project change in direct proportion to the amount of direct professional hours incurred, the controller decided that
overhead should be applied on the basis of professional hours. The controller estimated 22,000 professional hours for the year. During October, Norton incurred
the following costs to make a 20-second TV commercial for Central Texas Bank:
Direct materials $ 48,000
Direct professional hours ($55/hour) 1,700
The industry customarily bills customers at 150% of total cost.
Required:
1. Compute the predetermined overhead rate.
2. What is the total amount of the bill that Norton will send Central Texas Bank?
Predetermined overhead rate per professional hour
Total billing for Central Texas Bank
References
Worksheet Exercise 4-36 (Algo) Application of
1. The predetermined overhead rate is $28 per professional hour.
2. Norton will send Central Texas Bank the total amount of the bill of $472,750.
What is the predetermined overhead rate?The predetermined overhead rate is the quotient of the estimated overhead costs divided by the estimated cost driver units.
The estimated cost driver units are the allocation base for the overhead.
The predetermined overhead rate allocates manufacturing overhead costs to cost objects (product or service units).
Data and Calculations:Estimated overhead costs = $616,000
Estimated professional hours for the year = 22,000
Predetermined overhead rate = $28 ($616,000/22,000)
Total Billing:Direct materials $ 48,000
Direct professional hours ($55/hour) 1,700 = $93,500 (1,700 x $55)
Overhead = $47,600 (2,700 x $28)
Total cost = $189,100
Markup =283,650 ($189,100 x 1.5)
Total billing = $472,750
Thus, the total amount that Norton will send Central Texas bank is $472,750.
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