the general policy of the federal government toward industry in the early 1920s was

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Answer 1

The general policy of the federal government toward industry in the early 1920s was characterized by a hands-off approach, commonly known as laissez-faire.

In the early 1920s, following World War I, the United States experienced a shift in the federal government's policy toward industry. This period is often associated with a laissez-faire approach, which means that the government adopted a more hands-off approach and favored limited intervention in the economy.

During this time, the government generally believed that the economy would naturally correct itself without excessive interference. They emphasized free-market principles, minimal regulation, and non-intervention in business affairs. This policy was influenced by a belief in individualism and limited government intervention, as well as a desire to promote economic growth and prosperity.

The government's stance toward industry in the early 1920s can be seen in various policies and actions taken during that period. For example, there were fewer regulations and antitrust actions compared to previous decades. The focus was primarily on promoting business expansion, encouraging technological advancements, and fostering economic development.

It is important to note that this general policy approach was not without critics, and there were instances where the government did intervene in specific industries or during economic crises. However, overall, the prevailing sentiment during the early 1920s was a preference for minimal government involvement in industry and a reliance on market forces to drive economic growth.

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Mickley Company's plantwide predetermined overhead rate is $23.00 per direct labor-hour and its direct labor wage rate is $15.00 per
hour. The following information pertains to Job A-500:
Direct materials $ 290
Direct labor $ 150

Required:
1. What is the total manufacturing cost assigned to Job A-500?
2. If Job A-500 consists of 60 units, what is the unit product cost for this job?

Answers

(1) Total Manufacturing cost assigned to Job A-500 = $290 + $150 + $230 = $6702.  (2) The unit product cost for this job is $11.16 per unit.

(1) Calculation of the Total manufacturing cost assigned to Job A-500 is given below:

Direct Material Cost= $290

Direct Labor Cost = $150

Manufacturing Overhead= Direct Labor Hours x Predetermined overhead rate

Manufacturing Overhead= Direct Labor Hours x $23 per DLH

Manufacturing Overhead= $150 ÷ $15 x $23 per DLH = $230

Total Manufacturing cost assigned to Job A-500 = Direct Material Cost + Direct Labor Cost + Manufacturing Overhead

Total Manufacturing cost assigned to Job A-500 = $290 + $150 + $230 = $6702.

(2) Unit Product Cost for Job A-500 is given below:

Unit Product Cost = Total Manufacturing Cost ÷ Number of units

Unit Product Cost = $670 ÷ 60 Units= $11.16 per unit.  

Therefore, the answer is $670 for the total manufacturing cost assigned to Job A-500, and the unit product cost for this job is $11.16 per unit.

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Product A is normally sold for $41 per unit. A special price of $33 Is offered for the export market. The variable production cost is $23 per unit. An additional export tarlff of 16% of revenue must be paid for all export products. Assume there Is sufficient capacity for the special
order. a. Prepare a differential analysis dated March 16 on whether to reject (Alternative 1) or accept (Alternative 2) the special order.

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Based on the differential analysis, the incremental revenue per unit ($27.72) is less than the incremental cost per unit ($28.28). Therefore, it is not favorable to accept the special order.

A differential analysis is performed to evaluate the decision of whether to reject or accept a special order for Product A at a discounted price for the export market.

The analysis compares the relevant costs and revenues associated with each alternative. The final decision is based on whether the incremental revenue from the special order exceeds the incremental costs, including the additional export tariff.

To conduct the differential analysis, we compare the costs and revenues between the two alternatives: rejecting the special order (Alternative 1) and accepting the special order (Alternative 2).

Alternative 1: Rejecting the special order

In this case, there is no additional revenue or cost incurred. The revenue remains at $0, and the variable production cost per unit remains at $23.

Alternative 2: Accepting the special order

The special price for the export market is $33 per unit, and an additional export tariff of 16% of revenue must be paid. The variable production cost per unit remains at $23.

Therefore, the incremental revenue per unit for the special order is $33, and the incremental cost per unit is $23 + (16% * $33).

To determine whether to accept or reject the special order, we compare the incremental revenue per unit with the incremental cost per unit. If the incremental revenue exceeds the incremental cost, it is favorable to accept the special order; otherwise, it is better to reject it.

Performing the calculations:

Incremental Revenue per Unit = Special Price - Additional Export Tariff

= $33 - (16% * $33)

= $33 - $5.28

= $27.72

Incremental Cost per Unit = Variable Production Cost + Additional Export Tariff

= $23 + (16% * $33)

= $23 + $5.28

= $28.28

The incremental revenue per unit ($27.72) is less than the incremental cost per unit ($28.28). Therefore, it is not favorable to accept the special order.

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Assume that Corn Co. sold 7,900 units of Product A and 2,100 units of Product B during the past year. The unit contribution margins for Products A and B are $32 and $60, respectively. Com has fixed costs of $374,000. The breakeven point in units is a. 7,899 units b. 11,848 units c. 14,810 units d. 9,873 units

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Assume that Corn Co. sold 7,900 units of Product A and 2,100 units of Product B during the past year. The unit contribution margins for Products A and B are $32 and $60, respectively. Com has fixed costs of $374,000. The breakeven point in units is approximately 9,873 units (Option D).

Assuming that Corn Co. has sold 7,900 units of Product A and 2,100 units of Product B during the past year. The unit contribution margins for Products A and B are $32 and $60, respectively.

Corn Co. has fixed costs of $374,000. We are to find the breakeven point in units. In accounting, break-even point is the point at which cost or expenses and revenue are equal: there is no net loss or gain, and one has "broken even."

The break-even point is achieved when the revenue of the business matches all of its expenses. In other words, the company neither earns a profit nor incurs a loss from the sale of its products or services. The formula to calculate the breakeven point is as follows:

Break-even Point in Units = Fixed Costs ÷ Unit Contribution Margin

where Fixed costs refer to the costs that remain constant regardless of how much of the product is produced.

Unit Contribution Margin is the difference between the selling price and the variable cost per unit of the product.

Here, we have;Fixed Costs = $374,000

Unit Contribution Margin for Product A = $32. Unit Contribution Margin for Product B = $60.

Break-even Point in Units = Fixed Costs ÷ Unit Contribution Margin= $374,000 / [(7,900 × $32) + (2,100 × $60)] = $374,000 / [$252,800 + $126,000]= $374,000 / $378,800= 0.9873.

Therefore, the breakeven point in units is approximately 9,873 units

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producing industries include businesses that produce or manufacture products used by other businesses or purchased by final consumers.

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The statement is true. Producing industries encompass businesses that manufacture products used either by other businesses or directly purchased by final consumers.

Producing industries are economic sectors involved in the production or manufacturing of goods. These industries encompass a wide range of sectors, including manufacturing, construction, agriculture, mining, and utilities. The products manufactured by these industries can be used by other businesses as inputs in their production processes or directly purchased by end consumers for personal use.

For instance, manufacturing industries produce goods such as automobiles, electronics, clothing, furniture, and food products. These products can be sold to other businesses, such as retailers or wholesalers, who then distribute them to final consumers. Additionally, producing industries in sectors like agriculture and mining provide raw materials and resources that are further processed by other industries or used directly by consumers.

The distinction between producing industries and service industries is that producing industries involve the physical production or manufacturing of tangible goods, while service industries primarily offer intangible services. However, it's important to note that there can be overlap and interdependence between these sectors, as some industries may provide both goods and services.

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businessoperations managementoperations management questions and answerschoose one of the following cases, then analyze the cases in the questions and problems. case a: chapter 35 (6 and 7), chapter 36 (9 and 10) in dynamic business law case b: chapter 35 (4 and 5), chapter 36 (7 and 8) in dynamic business law for each assigned case, write an analysis of the issue based on the following criteria: identify the parties involved in
Question: Choose One Of The Following Cases, Then Analyze The Cases In The Questions And Problems. Case A: Chapter 35 (6 And 7), Chapter 36 (9 And 10) In Dynamic Business Law Case B: Chapter 35 (4 And 5), Chapter 36 (7 And 8) In Dynamic Business Law For Each Assigned Case, Write An Analysis Of The Issue Based On The Following Criteria: Identify The Parties Involved In
Choose one of the following cases, then analyze the cases in the Questions and Problems. Case A: Chapter 35 (6 and 7), Chapter 36 (9 and 10) in Dynamic Business Law Case B: Chapter 35 (4 and 5), Chapter 36 (7 and 8) in Dynamic Business Law For each assigned case, write an analysis of the issue based on the following criteria: Identify the parties involved in the case dispute (who is the plaintiff and who is the defendant). Identify the facts associated with the case and fact patterns. Develop the appropriate legal issue(s) in question (i.e., the specific legal issue between the two parties). Provide a judgment on who should win the case - be clear. Support your decision with an appropriate rule of law. Be prepared to defend your decision and to objectively evaluate the other points of view.

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You need to choose a case (Case A or Case B) and analyze the parties involved, identify the facts, develop the legal issue(s), provide a judgment, and support it with an appropriate rule of law

In the given task, you are required to choose one of the cases and analyze the questions and problems associated with it. Let's take Case A: Chapter 35 (6 and 7), Chapter 36 (9 and 10) in Dynamic Business Law as an example.

1. Identify the parties involved in the case dispute: In Case A, the parties involved are the plaintiff and the defendant. The plaintiff is the party bringing the lawsuit, while the defendant is the party being sued.

2. Identify the facts associated with the case and fact patterns: To analyze the facts, you need to review the specific case questions and problems in Chapter 35 (6 and 7) and Chapter 36 (9 and 10) of Dynamic Business Law. The facts will vary based on the specific case questions and problems assigned.

3. Develop the appropriate legal issue(s) in question: Based on the facts and case questions, you need to identify the specific legal issue(s) that the parties are disputing. The legal issue(s) will be specific to the case and can involve topics such as contract law, tort law, or business regulations.

4. Provide a judgment on who should win the case: After analyzing the facts and legal issues, you need to provide your judgment on who should win the case. This judgment should be supported by an appropriate rule of law, which is a legal principle or precedent that applies to the specific case.

Remember to defend your decision and objectively evaluate other points of view. Make sure to provide clear and concise answers to each component of the analysis.

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at what point during a transaction does a nonresident agent need a licensed resident agent to countersign any documents, policies, applications, or other insurance forms

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A nonresident agent may need a licensed resident agent to countersign documents when conducting insurance business in a jurisdiction where they are not licensed or representing an unlicensed insurance company.

In general, the requirement for a nonresident agent to have a licensed resident agent countersign documents, policies, applications, or other insurance forms may vary depending on the specific regulations and laws of the jurisdiction in question. However, there are a few common scenarios where such a requirement may arise.

One typical situation is when a nonresident agent is conducting insurance business in a jurisdiction where they are not licensed. In such cases, the presence of a licensed resident agent may be necessary to ensure compliance with local regulations.

The resident agent's countersignature serves as a confirmation that the nonresident agent's actions are authorized and in accordance with the applicable laws.

Another instance where a licensed resident agent may be required to countersign documents is when the nonresident agent is representing an insurance company that is not licensed in a particular jurisdiction.

The countersignature of a licensed resident agent helps to establish a connection between the insurance company and the local jurisdiction, demonstrating compliance with local requirements.

In summary, the need for a licensed resident agent to countersign documents, policies, applications, or other insurance forms for a nonresident agent typically arises when the nonresident agent is not licensed in the jurisdiction where the transaction is taking place or when they are representing an unlicensed insurance company.

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1. Explain FOUR (4) government programs that support exports.
2. Identify and describe FOUR (4) restraining forces that impede growth of global marketing. (: 5\%) 3. Describe THREE (3) challenges and THREE (3) opportunities to be considered when planning an international marketing?
4. Define micromarketing and discuss its importance in integrated marketing communications programs. Support with example.

Answers

Government programs supporting exports include promotion programs, subsidies, credit insurance, and trade missions; challenges in international marketing include trade barriers, cultural differences, and economic factors; micromarketing enhances personalized communication for targeted customers.


1. Four government programs that support exports include:

a. Export-Import Bank of the United States (Ex-Im Bank): The Ex-Im Bank provides financing and insurance solutions to support the export of U.S. goods and services.

b. Small Business Administration (SBA) Export Loan Programs: The SBA provides various loan programs to help small businesses engage in international trade.


c. U.S. Commercial Service: The U.S. Commercial Service, a division of the International Trade Administration, offers a range of services to help businesses succeed in global markets.


d. Foreign Trade Zones (FTZs): FTZs are designated areas within the United States where goods can be imported, stored, and processed without being subject to customs duties or certain taxes.


2. Four restraining forces that impede the growth of global marketing are:

a. Trade barriers and protectionism: Tariffs, quotas, and other trade barriers imposed by governments can limit market access and increase the costs of exporting goods and services.

b. Cultural differences and language barriers: Cultural nuances, preferences, and language barriers can make it challenging to effectively communicate and adapt marketing strategies to different international markets.

c. Political and legal complexities: Political instability, corruption, and legal frameworks that vary across countries can create uncertainties and obstacles for global marketers.

d. Economic factors: Economic fluctuations, exchange rate volatility, and differing economic conditions can impact the demand for products and services in different markets.


3. Three challenges to consider when planning international marketing include:

a. Market research and understanding: Conducting comprehensive market research to understand the target market's needs, preferences, and competitive landscape is crucial.

b. Localization and cultural adaptation: Tailoring marketing messages, product features, and branding to fit local cultural norms and preferences is essential.


c. Logistics and distribution: Ensuring smooth supply chain operations, efficient transportation, and reliable distribution networks is critical for successful international marketing.


Three opportunities to consider when planning international marketing include:

a. Access to new markets and customer segments: International marketing allows businesses to tap into new markets and reach a larger customer base.


b. Leveraging economies of scale: Global marketing enables businesses to benefit from economies of scale by producing and distributing goods in larger quantities.

c. Learning from diverse markets: International marketing exposes businesses to diverse cultures, consumer behaviors, and market trends.

4. Micromarketing refers to the practice of tailoring marketing efforts to meet the specific needs and preferences of individual customers or small target segments.

Micromarketing is important in integrated marketing communications (IMC) programs as it allows businesses to create a more personalized and engaging customer experience. By understanding individual customer preferences, businesses can deliver relevant and customized messages through various communication channels, such as social media, email marketing, or personalized direct mail.

For example, a clothing retailer may use micromarketing to target specific customer segments based on their demographics, interests, or past purchasing behavior. By analyzing customer data, the retailer can send personalized recommendations, discounts, or promotions to individual customers through targeted email campaigns. This approach enhances customer engagement, loyalty, and increases the likelihood of making a purchase.

In summary, micromarketing plays a crucial role in integrated marketing communications by allowing businesses to deliver personalized messages and experiences to individual customers or small target segments. This personalized approach enhances customer satisfaction, engagement, and overall marketing effectiveness.

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Foreign Aids or assistance is money or other aids made available to third world or Global
South countries to help them speed up economic development or meet humanitarian needs.
However, according to pundits, foreign aid or assistance can be dangerous to Global south
countries.
Using appropriate country examples, freely discuss the geopolitical and economical
implications of why foreign assistance may or may not be the best approach to solving the
economic woes or economic developmental issues of Global South countries

Answers

Foreign aid or assistance, while intended to support economic development and meet humanitarian needs in Global South countries, can have both geopolitical and economic implications that make it a complex approach.

The effectiveness of foreign aid varies depending on the context and implementation.

Geopolitically, foreign aid can create dependencies and influence the political dynamics of recipient countries. Donor countries may attach conditions or have political motives behind their aid, potentially interfering with the sovereignty and autonomy of the recipient countries.

Examples include the geopolitical rivalry between China and the United States, where aid from both countries can be seen as a means to expand their influence in certain regions.

Economically, foreign aid can have unintended consequences. It may discourage domestic resource mobilization and hinder self-sufficiency, leading to a reliance on aid rather than building sustainable economic systems.

Aid inflows can also disrupt local markets, as free or heavily subsidized goods can undermine local producers, causing long-term economic distortions.

However, it is important to note that foreign assistance can also be beneficial when properly targeted and implemented.

For instance, aid that focuses on capacity building, infrastructure development, or targeted interventions in sectors like healthcare and education can contribute to long-term development.

It can complement domestic efforts and support countries in overcoming specific challenges.

Overall, the appropriateness and effectiveness of foreign aid depend on various factors, including the specific needs and context of the recipient country, the nature of the aid, and the intentions of the donor.

It requires careful consideration, coordination, and monitoring to ensure that foreign assistance aligns with the goals and priorities of the recipient countries and fosters sustainable development.

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an independent, nonprofit membership corporation that provides protection against the cost of hospital care called?

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An independent, nonprofit membership corporation that provides protection against the cost of hospital care is called a "health insurance company" or a "healthcare cooperative."

A health insurance company is an independent, nonprofit membership corporation that offers health insurance coverage to individuals or groups. Its primary purpose is to provide financial protection against the high costs of hospital care and medical treatments.

Health insurance companies function by collecting premiums from their members in exchange for coverage. They negotiate contracts with healthcare providers, such as hospitals and physicians, to offer discounted rates for medical services. When members require hospital care or medical treatment, the insurance company pays a portion or all of the covered expenses, reducing the financial burden on the individual.

As nonprofit organizations, health insurance companies are focused on the well-being of their members rather than generating profits. They operate on the principle of risk pooling, where the premiums collected from all members are used to cover the healthcare costs of those who require medical services. This collective approach ensures that members have access to affordable healthcare and protection against substantial hospital expenses.

In addition to health insurance companies, another entity that provides similar protection is a healthcare cooperative. Healthcare cooperatives are member-owned and member-governed organizations that pool resources to provide healthcare coverage and services. They operate on a cooperative business model, where members have a say in decision-making and share in the benefits of the cooperative.

Both health insurance companies and healthcare cooperatives serve the purpose of offering protection against the cost of hospital care and medical treatments, providing individuals and groups with financial security in times of medical need.

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A matching contribution can only be partial. True False

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False. A matching contribution can be either partial or full, depending on the specific context and agreement between the parties involved.

A matching contribution refers to a situation where one party, such as an employer or a government entity, agrees to match a certain percentage or amount of contributions made by another party, often an individual or an employee. This matching contribution is typically made towards a retirement savings plan or a charitable donation, among other possibilities.

In the case of a partial matching contribution, the matching amount is a percentage or a fixed amount that is less than the total contribution made by the other party. For example, an employer might offer to match 50% of an employee's retirement savings contributions up to a certain limit.

However, it is important to note that a matching contribution can also be full, where the matching amount is equal to the total contribution made by the other party. This can occur in situations where the matching party is committed to matching the entire contribution amount, either as a benefit or as part of an agreement or program.

Therefore, a matching contribution is not limited to being partial only. It can be either partial or full, depending on the terms and conditions agreed upon by the parties involved.

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An annuity pays 150 at the end of each of the next 5 years and 200 at the end of each of the five following years. If i 6%, find the present value of the annuity.

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The present value of an annuity can be calculated by finding the present value of each cash flow and then summing them up. In this case, the annuity pays $150 at the end of each of the next 5 years and $200 at the end of each of the five following years, for a total of 10 cash flows.

To find the present value of each cash flow, we need to discount them back to the present using the given interest rate of 6%. We can use the formula for the present value of an annuity:[tex](1 + 0.06)^{-5}[/tex]

For the first 5 cash flows of $150, the present value would be:
PV = 150 * (1 - (1 + 0.06)^-5) / 0.06

For the next 5 cash flows of $200, the present value would be:
PV = 200 * (1 - [tex](1 + 0.06)^{-5}[/tex]) / 0.06

Finally, we can sum up the present values of both sets of cash flows to find the total present value of the annuity.

To calculate the present value of an annuity, we need to find the present value of each cash flow and then sum them up. This is because the value of money decreases over time due to inflation and the opportunity cost of not being able to invest the money elsewhere. By discounting each cash flow back to the present, we can determine the value of the annuity in today's dollars.

In this case, we have two sets of cash flows: $150 at the end of each of the next 5 years and $200 at the end of each of the five following years. We are given an interest rate of 6% to use in our calculations.

To find the present value of the cash flows, we use the formula for the present value of an annuity. This formula takes into account the cash flow, interest rate, and number of periods.

For the first set of cash flows, we have $150 at the end of each of the next 5 years. Plugging these values into the formula, we get:
PV = 150 * (1 - [tex](1 + 0.06)^{-5}[/tex]) / 0.06

For the second set of cash flows, we have $200 at the end of each of the five following years. Using the same formula, we get:
PV = 200 * (1 - [tex](1 + 0.06)^{-5}[/tex]) / 0.06

Finally, we sum up the present values of both sets of cash flows to find the total present value of the annuity. This represents the value of the annuity in today's dollars.

In conclusion, the present value of the annuity can be found by calculating the present value of each cash flow and summing them up using the formula for the present value of an annuity.

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The following transactions relate to H&H Limited for 2021-2022. In particular, their financial year starts on the 111 day of July 2021 and ends on the 3111 day of December 2022 . The opening balance of accounts receivable on the 1: day of July 2021 is $21200. On the same day, the allowance for doubtful debt account has a balance of $1240. During the year, the company made a sale of $173000. and it might be relevant to note that the entire sale is on credit. The company collected $166960 from customers during this period. Considering the relevant factors, Mr Paul Willaim, an expert credit manager, decided that $480 shoüld be written off as bad debts. He further decided that the allowances for doubtful debts should be increased to $1680. Required: - Prepare the (1) Account Receivable Account and (2) Allowance for Doubtful Debts Account (T-account Form) ANSWER a): - Calculate the (1) estimated collectable valuable of account receivable and (2) the bad debt expenses for H&H Limited as of the 30th day of June 2022 ANSWER b):

Answers

a) The estimated collectible value of accounts receivable on the 30th day of June 2022 is $16,840, and the bad debt expenses for H&H Limited as of that date amount to $720.

b) The closing balance of the Accounts Receivable account on the 30th day of June 2022 is $6,840, and the closing balance of the Allowance for Doubtful Debts account is $1,680.

a) To calculate the estimated collectible value of accounts receivable and the bad debt expenses for H&H Limited as of the 30th day of June 2022, we need to consider the following transactions:

1. Opening balance of accounts receivable on 1st day of July 2021: $21,200

2. Sale made on credit during the year: $173,000

3. Collection from customers during the year: $166,960

4. Bad debts written off: $480

5. Increase in allowance for doubtful debts: $1,680

To calculate the estimated collectible value of accounts receivable, we subtract the collection from customers and the amount written off as bad debts from the opening balance:

$21,200 - $166,960 - $480 = $16,760

However, since the allowance for doubtful debts has been increased to $1,680, we deduct this amount as well:

$16,760 - $1,680 = $15,080

Therefore, the estimated collectible value of accounts receivable on the 30th day of June 2022 is $15,080.

To calculate the bad debt expenses, we subtract the estimated collectible value from the opening balance of the allowance for doubtful debts:

$1,680 - $15,080 = -$13,400

Since the result is negative, it means that there is an excess allowance for doubtful debts. In this case, the bad debt expenses will be zero.

Therefore, the bad debt expenses for H&H Limited as of the 30th day of June 2022 amount to $0.

b) To prepare the Accounts Receivable account and the Allowance for Doubtful Debts account (T-account Form), we need to summarize the transactions as follows:

Accounts Receivable T-account:

Opening Balance (1st July 2021): $21,200

Sales made on credit: $173,000

Collection from customers: $166,960

Bad debts written off: $480

Closing Balance (30th June 2022): $6,840

Allowance for Doubtful Debts T-account:

Opening Balance (1st July 2021): $1,240

Increase in allowance for doubtful debts: $1,680

Closing Balance (30th June 2022): $1,680

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Required informetion The following informanor applies to the questioas disgiayed beiowy Following are the issuances of tock transoctions. 1. A corporation is sued 4,000 thares of $5 por vahue common stock for $35,000 cosh. 2. A corporation issued 2,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $40,000. The stock has a $1 per share stated value. 3. A corporaton issued 2000 shares of no-par comman stock to its promoters wh exchange for their efforts, estimated to be worth $40000. The stock has no stated value. 4. A corporation issued 1000 shares of $50 par volue prefered stoeic for $60,000 eash. Analyze each yansaction from issuancos of stack by thowing its effect on the sccounting quabtion- specifically, identily the accounts and amounts fincluding + or −γ for each transaction

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Let's analyze each transaction of stock issuances and identify the accounts and amounts affected:

Transaction: Corporation sells 4,000 shares of $5 par value common stock for $35,000 cash.

Accounts and amounts:

Cash (Asset): +$35,000

Common Stock (Equity): +$20,000 (4,000 shares x $5 par value)

Transaction: Corporation issues 2,000 shares of no-par common stock to promoters in exchange for their efforts, estimated to be worth $40,000. The stock has a $1 per share stated value.

Accounts and amounts:

No-Par Common Stock (Equity): +$2,000 (2,000 shares x $1 stated value)

Additional Paid-in Capital (Equity): +$38,000 ($40,000 estimated value - $2,000 stated value)

Transaction: Corporation issues 2,000 shares of no-par common stock to promoters in exchange for their efforts, estimated to be worth $40,000. The stock has no stated value.

Accounts and amounts:

No-Par Common Stock (Equity): +$40,000 (estimated value)

Additional Paid-in Capital (Equity): $0 (no stated value)

Transaction: Corporation issues 1,000 shares of $50 par value preferred stock for $60,000 cash.

Accounts and amounts:

Cash (Asset): +$60,000

Preferred Stock (Equity): +$50,000 (1,000 shares x $50 par value)

Additional Paid-in Capital (Equity): +$10,000 ($60,000 cash received - $50,000 par value)

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How much is the carrying amount of the property, plant and equipment after Impairment testing? Big Co. estimates that the fair value less disposal costs of one of its cash-generating units is 15,000,000. The cash generating unit (CGU) comprises the following:

Cash 4,600,000
Accounts receivable 4,500,000
Investment property (cost model) 3,500,000
Property, plant and equipment-net 7,000,000
Goodwill 1,000,000 Accounts payable 2,300,000

The value in use of the CGU is 15,900,000. This amount was estimated by including cash flows from financial instruments It is not practicable to estimate the recoverable amount of each of the CGU's individual assets. Your answer

Answers

The carrying amount of property, plant, and equipment after impairment testing would be reduced by $6,000,000.

To determine the carrying amount of property, plant, and equipment after impairment testing, we need to compare the recoverable amount of the cash-generating unit (CGU) with its carrying amount. The higher of the fair value less disposal costs and the value in use is considered the recoverable amount.

In this case, the fair value less disposal costs of the CGU is $15,000,000, and the value in use is $15,900,000. Since the value in use is higher, it is used as the recoverable amount.

The carrying amount of the CGU is the sum of the carrying amounts of its individual assets, which are:

Cash: $4,600,000

Accounts receivable: $4,500,000

Investment property (cost model): $3,500,000

Property, plant, and equipment (net): $7,000,000

Goodwill: $1,000,000

Accounts payable: $2,300,000

Adding these amounts, the carrying amount of the CGU is $22,900,000.

Since the value in use ($15,900,000) is lower than the carrying amount ($22,900,000), an impairment loss of $6,000,000 ($22,900,000 - $15,900,000) needs to be recognized. Therefore, the carrying amount of property, plant, and equipment after impairment testing would be reduced by $6,000,000.

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In mixed economies, some forms of regulation are designed to make markets more efficient, while other forms of regulation purposefully introduce some inefficiencies in order to achieve other important outcomes. Make sense of this apparent paradox by explaining the moral justifications behind each of these forms of regulation.

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In mixed economies, regulations can serve two distinct moral justifications, leading to seemingly paradoxical outcomes.

Some forms of regulation aim to enhance market efficiency by addressing market failures and promoting fair competition. Other forms of regulation intentionally introduce inefficiencies to achieve broader societal goals and promote social justice.

Regulations designed to make markets more efficient focus on correcting market failures. These failures can arise from imperfect information, externalities, or the concentration of market power. By imposing regulations such as consumer protection laws, antitrust measures, and financial regulations, governments aim to ensure fair competition, protect consumers from exploitation, and maintain the stability of the financial system. These regulations seek to create a level playing field, enhance market transparency, and promote efficiency by addressing market imperfections and preventing abusive practices.

On the other hand, regulations that introduce inefficiencies pursue moral justifications related to social justice and equity. These regulations often involve redistributive policies and interventions to address income inequality, protect vulnerable populations, and provide public goods and services. Examples include progressive taxation, minimum wage laws, social welfare programs, and environmental regulations. While these regulations may introduce some inefficiencies or distortions, they are justified on the grounds of promoting social welfare, reducing poverty, ensuring a more equitable distribution of resources, and protecting the environment for the collective benefit of society.

In summary, the paradox of regulations in mixed economies arises from the divergent moral justifications behind them. Some regulations aim to enhance market efficiency by addressing market failures, promoting fair competition, and protecting consumers. Others intentionally introduce inefficiencies to achieve broader social goals, such as reducing income inequality, providing public goods, and protecting vulnerable populations. Understanding these moral justifications helps reconcile the apparent paradox and sheds light on the multifaceted role of regulations in balancing economic efficiency and societal well-being.

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choosing a good attorney is a time-consuming but vital task that should be accomplished immediately after startup. (True or False)

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True, choosing a good attorney is a time-consuming but vital task that should be accomplished immediately after startup.

Choosing a good attorney is indeed a time-consuming but crucial task that should be prioritized soon after starting a business. Engaging an attorney from the beginning helps in establishing a solid legal foundation, addressing potential risks, and navigating complex legal matters.

A competent attorney provides valuable guidance in areas such as business formation, contracts, intellectual property, employment law, and compliance.

They can assist with drafting and reviewing contracts, ensuring legal compliance, protecting intellectual property rights, and offering advice on liability and risk management. By involving an attorney early on, entrepreneurs can mitigate legal risks, prevent costly disputes, and set their startup on the right path to success.

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1.1 Analyse the strategy of your department organisation ( Analyse the vision, Mission, Strategic objectives)

Compensation Fund STRATEGIC OVERVIEW
1. Vision
To be a world class provider of sustainable compensation for occupational injuries and diseases, rehabilitation
and reintegration services.
2. Mission
• To provide efficient, quality, client-centric and accessible COID services.
• To sustain financial viability.
• To ensure an organisation which takes care of the needs of its staff for effective service delivery.
3. Values
We shall adhere to the following values:
• Respect: We will treat our customers and colleagues with respect.
• Excellence: We execute our duties with dedication and fortitude.
• Sinobuntu: Treat each other and clients with dignity and care.
• Pride: We model highest standards of personal and professional behaviour.
• Integrity: Communicate openly and honestly with relationship based on trust.
• Client-centric by Providing excellent & world class service to all.
4. Situational Analysis
The situational analysis was done using the PESTEL Model. Based on the discussions of the situational analysis
under Sections 5 and 6 below, the following are major challenges affecting performance of the Fund:
i. Weak internal control environment due to ICT system inefficiencies and skills levels;
ii. Poor compliance levels by employers affecting collection levels and claims processing;
iii. Inefficient business processes and operating model;
iv. Fraud syndicates who prey on the inefficiencies of the Fund; and
v. Inability to attract the requires skills and expertise.
vi.The unexpected developments caused by the COVID pandemic has necessitated the need to change the APP for 2020 - 2021 as some of the approached and strategy may have to change.
As remedial actions to the above challenges, the following key activities will be implemented during the MTSF period:
i) The CF Action Plans currently being implemented to address the root causes of the inefficiencies
and weaknesses in the control environment;
i. The implementation of the CF Action Plan aimed at correcting findings and weaknesses identified by
the Assurance bodies (AGSA and Internal Audit);
ii. The Strategic and Operational Risk Registers reviewed with mitigation actions being incorporated in activities and processes of the Fund; and
iii. The Annual Operational Plans reviewed to ensure the performance environment is well managed and improved.

1.2 Communicate the departmental strategy to your division (Sub Directorate)

Sub directorate : Medical Claims

Purpose : To manage the processing of medical claims and the administration of medical tariffs.

1.3 Aligning your sub directorate with the departments strategy

Answers

The Compensation Fund's vision is to be a world-class provider of compensation and rehabilitation services for occupational injuries and diseases. Its mission is to provide efficient, client-centric services, sustain financial viability, and take care of the needs of its staff.

The organization values respect, excellence, Sinobuntu (treating others with dignity and care), pride, integrity, and client-centric service. The situational analysis highlights challenges such as weak internal controls, poor compliance by employers, inefficient processes, fraud syndicates, and skills shortages.

Remedial actions include implementing action plans, addressing control weaknesses, reviewing risk registers, and improving operational plans. The sub-directorate mentioned is the Medical Claims division, responsible for managing medical claim processing and tariff administration.

The Compensation Fund's strategy, as outlined through its vision, mission, values, and situational analysis, emphasizes its goal of becoming a world-class provider of compensation and rehabilitation services.

The organization aims to deliver efficient, quality, and client-centric services while ensuring financial sustainability and taking care of its staff's needs.

To align the sub-directorate (Medical Claims) with the department's strategy, the division must focus on its purpose of managing medical claims processing and tariff administration in line with the overall objectives of the Compensation Fund.

This involves ensuring efficient and accurate processing of medical claims, adhering to medical tariffs, and maintaining a high standard of service delivery. The sub-directorate should also support the organization's goals of addressing control weaknesses, improving operational efficiency, and mitigating risks associated with fraud and skills shortages.

Alignment with the department's strategy requires effective communication of the overall strategic direction to the sub-directorate. This includes conveying the vision, mission, and values of the organization and explaining how they relate to the specific objectives and responsibilities of the Medical Claims division.

By aligning its activities and goals with the broader departmental strategy, the sub-directorate can contribute to the overall success of the Compensation Fund in achieving its vision and mission.

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TRUE / FALSE.
in deciding how to pay workers, the firm must be concerned with the salaries paid by competitors.

Answers

True. Firms must consider the salaries paid by competitors when determining how to pay their workers.

When deciding how to compensate their workers, firms need to take into account the salaries offered by their competitors in the labor market. This is important for several reasons. Firstly, competitive salaries are crucial for attracting and retaining talented employees. If a firm offers significantly lower wages than its competitors, it may struggle to attract qualified candidates or may face high turnover rates as employees seek higher-paying opportunities elsewhere.

Secondly, considering competitor salaries helps maintain a fair and equitable pay structure. If a firm pays significantly more than its competitors for similar positions, it may face financial challenges and could potentially create internal dissatisfaction among employees. On the other hand, paying significantly less than competitors could lead to morale issues, decreased productivity, and difficulties in recruiting and retaining skilled workers.

Furthermore, monitoring competitor salaries enables firms to stay updated on industry standards and market trends. If a particular industry experiences a sudden increase in wages due to high demand for certain skills, firms need to be aware of this to remain competitive. By benchmarking their compensation practices against competitors, firms can make informed decisions regarding salary levels, benefits, and other forms of compensation.

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Choose an oligopoly industry from Nepal that creates a negative
externality.

Answers

One example of an oligopoly industry in Nepal that creates a negative externality is the brick manufacturing industry.

The brick manufacturing industry in Nepal is predominantly operated by a few major firms, indicating an oligopoly market structure. As these firms engage in brick production, they contribute to air pollution through the release of pollutants from burning coal or wood. The emissions from brick kilns contain particulate matter, sulfur dioxide, nitrogen oxides, and other harmful substances, which not only degrade air quality but also pose health risks to nearby communities.

The negative externality of air pollution caused by the brick manufacturing industry imposes costs on society, including health expenses, environmental degradation, and reduced quality of life. The private firms involved in this industry may not consider these external costs in their production decisions, leading to an overproduction of bricks from a societal perspective.

Addressing this negative externality requires implementing appropriate regulations, such as emission standards, pollution control technologies, or the promotion of cleaner alternative brick-making techniques. Additionally, economic instruments like pollution taxes or tradable permits could be employed to internalize the external costs and encourage firms to adopt more environmentally friendly practices.

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there is consensus that eu is what economists would call an optimal currency area.
a. true
b. false

Answers

False. There is no consensus among economists that the European Union (EU) is an optimal currency area.

A geographical region in which it would maximize economic efficiency to have the entire region share a single currency is known as an optimal currency area (OCA). The optimal characteristics for the merger of currencies or the creation of a new currency and is used to argue whether or not a certain region is ready to become a currency union, one of the final stages in economic integration is described by the theory of OCA.

By Canadian economist Robert Mundell based on earlier work by Abba Lerner, the theory was developed in 1961. It states that specific regions, not necessarily bounded by national borders, would benefit from a common currency.

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Creating an upbeat, relaxed company culture helps small businesses motivate their workers instead of using_____ incentives.

Answers

Creating an upbeat, relaxed company culture helps small businesses motivate their workers instead of using materialistic or extrinsic incentives.

Creating an upbeat and relaxed company culture can be a powerful tool for motivating employees in small businesses. Instead of relying solely on materialistic incentives such as monetary bonuses or rewards, a positive and relaxed work environment can have a long-lasting impact on employee motivation. Here's a step-by-step explanation:

Understanding the power of company culture: Company culture refers to the shared values, attitudes, and behaviors within an organization. It sets the tone for how employees interact, collaborate, and approach their work. A positive and upbeat culture fosters a sense of belonging, satisfaction, and overall well-being among employees.

Building a positive work environment: Small businesses can focus on creating a work environment that encourages open communication, collaboration, and mutual respect. This can be achieved by promoting teamwork, recognizing and appreciating employee contributions, and providing opportunities for personal and professional growth.

Promoting work-life balance: Supporting work-life balance is crucial in maintaining a relaxed company culture. Encouraging flexible working hours, offering remote work options when possible, and promoting wellness initiatives can contribute to a healthier work-life integration for employees.

Encouraging employee engagement: Engaged employees are more likely to be motivated and productive. Small businesses can foster engagement by involving employees in decision-making processes, encouraging their input and ideas, and providing them with autonomy and responsibility in their roles.

Recognizing and celebrating achievements: While materialistic incentives have their place, non-monetary forms of recognition can be equally, if not more, impactful. Recognizing and celebrating employee achievements, milestones, and successes publicly can boost morale and motivation.

Leading by example: Company leaders play a crucial role in shaping the company culture. When leaders demonstrate a positive and relaxed attitude, it can have a ripple effect on the entire organization. By embodying the values they wish to promote, leaders can inspire and motivate their employees.

In conclusion, by prioritizing an upbeat and relaxed company culture, small businesses can create an environment where employees feel motivated, valued, and empowered. This approach focuses on intrinsic factors that drive engagement and satisfaction, rather than relying solely on external incentives, leading to long-term employee motivation and success.

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B. Identify whether the following items are direct or indirect expenses. i. Advertising expenses. ii. Direct material costs. iii. Wages paid to the labours. iv. Salary of the factory supervisor. v. Depreciation of machinery. vi. Transportation and packing costs.

Answers

The following items can be classified as direct or indirect expenses:

i. Advertising expenses - Indirect expenses

ii. Direct material costs - Direct expenses

iii. Wages paid to the laborers - Indirect expenses

iv. Salary of the factory supervisor - Indirect expenses

v. Depreciation of machinery - Indirect expenses

vi. Transportation and packing costs - Indirect expenses

Direct expenses are those costs that can be directly attributed to a specific product or service. They are incurred in the production or acquisition of goods or services. Direct material costs (ii) fall into this category as they are the costs of materials that can be traced directly to the production process.

Indirect expenses, on the other hand, are costs that cannot be directly traced to a specific product or service but are necessary for the overall operation of the business. Advertising expenses (i) are considered indirect expenses as they are incurred to promote the business as a whole, rather than for a specific product.

Wages paid to the laborers (iii) can be categorized as indirect expenses as they are incurred for the workforce as a whole, supporting various activities within the business. Similarly, the salary of the factory supervisor (iv) is an indirect expense since it is not directly attributable to a specific product but supports the overall management and supervision of the factory.

Depreciation of machinery (v) is also an indirect expense as it represents the wear and tear or obsolescence of machinery used in the production process. Although it indirectly affects the cost of production, it is not directly tied to a particular product.

Transportation and packing costs (vi) are classified as indirect expenses because they are incurred to facilitate the movement and delivery of goods or services, rather than being directly attributable to a specific product. They are necessary for the smooth operation of the business but not directly linked to any individual product.

In summary, advertising expenses, wages paid to laborers, the salary of the factory supervisor, depreciation of machinery, and transportation and packing costs are all considered indirect expenses, while direct material costs are categorized as direct expenses.

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In labor supply theory, the wage elasticity of labor, which represents the change in hours worked in response to changes in wage, O is always positive O is always negative can be either positive or negative QUESTION 24 In labor supply theory, the greater the absolute value of wage elasticity O The greater the ratio of union to non-union wages becomes The larger is the percentage change in hours worked associated with any given percentage change in wages. The greater is the impact on the output market associated with any given percentage increase in wages. O none of the above

Answers

The wage elasticity of labor can be positive or negative, representing the response of labor supply to changes in wages. The greater the absolute value of wage elasticity, the larger the percentage change in hours worked associated with any given percentage change in wages.

When the wage elasticity of labor is positive, it means that an increase in wages leads to an increase in the quantity of labor supplied. This implies that workers are more willing to work longer hours or enter the labor market when wages are higher. On the other hand, when the wage elasticity of labor is negative, it means that an increase in wages leads to a decrease in the quantity of labor supplied. In this case, workers may choose to work fewer hours or exit the labor market when wages increase.

In labor supply theory, the greater the absolute value of wage elasticity, the larger is the percentage change in hours worked associated with any given percentage change in wages. This means that a higher wage elasticity indicates a more significant response of labor supply to wage changes. For example, if the wage elasticity is -0.5, a 10% increase in wages would lead to a 5% decrease in hours worked.

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hi, need answers for these
questions
Taiichi Ohno originally assembled what he thought were the "7 Deadly Wastes" most commonly found in an organisation. (3 marks) i. Identify the "7 Deadly Wastes" as defined by Taiichi Ohno. (4 marks) i

Answers

Answer: Transportation, inventory, motion, awaiting, overprocessing, excessive production, and defects are the "7 Deadly Wastes" that Taiichi Ohno named.

Explanation:

These wastes were recognised by Taiichi Ohno, the inventor of the Toyo Production System, as impediments to effective production and value generation.

Transportation is the term used to describe the pointless movement of goods or resources.

Inventory is overstock that consumes resources and may result in waste.

Motion is defined as unneeded movement or worker actions that do not advance the production process.

Waiting denotes wasted time or gaps in the flow of production that lead to inefficiency.

Overprocessing refers to the addition of more value than is required or desired by the client.

Overproduction results in waste and surplus inventory when more is produced than is necessary.

Products or processes with defects need to be reworked or discarded since they don't fulfil quality requirements.

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during a , a toddler desires to eat one certain food and refuses others

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During a period of food neophobia, a toddler desires to eat one certain food and refuses others.

Food neophobia is a common behavior observed in toddlers where they display a strong aversion or reluctance to try new or unfamiliar foods while having a preference for familiar foods.

During this period, a toddler may become more selective and develop a strong desire to eat a particular food while refusing to consume other foods, even those they have previously enjoyed. This behavior can be frustrating for parents or caregivers who are trying to introduce a variety of foods into the child's diet.

Food neophobia is believed to be a natural and adaptive response during early childhood as a means of self-protection. Toddlers may exhibit caution towards new foods due to an inherent fear of the unknown, as unfamiliar foods may be perceived as a potential threat.

This behavior is thought to have evolutionary roots, where it served as a survival mechanism to prevent the ingestion of potentially harmful or toxic substances.

It is important for parents and caregivers to be patient and persistent in introducing new foods during this stage. Gradual exposure to different tastes and textures, along with repeated exposure, can help toddlers overcome their neophobia and develop a more diverse and balanced diet over time.

It is also important to create a positive and relaxed mealtime environment, as pressure or forceful tactics can further reinforce food refusal behaviors.

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ozone tends to be harmful when produced near earth's surface.

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ozone tends to be harmful when produced near Earth's surface due to its role in the formation of smog, respiratory problems, and damage to plants.

ozone is a gas composed of three oxygen atoms (O3) that is naturally present in the Earth's upper atmosphere, forming the ozone layer. However, when ozone is produced near the Earth's surface, it can have harmful effects on human health and the environment.

Ozone near the Earth's surface is formed through a series of chemical reactions involving pollutants emitted by human activities, such as vehicle emissions and industrial processes. These pollutants, known as ozone precursors, include nitrogen oxides (NOx) and volatile organic compounds (VOCs). When exposed to sunlight, these precursors react and form ground-level ozone.

Ground-level ozone is a major component of smog and has several detrimental effects. It can irritate and damage the respiratory system, leading to respiratory problems such as coughing, wheezing, and shortness of breath. Prolonged exposure to high levels of ozone can also worsen existing respiratory conditions such as asthma and bronchitis.

In addition to its impact on human health, ozone can harm plants by damaging their leaves, reducing crop yields, and inhibiting photosynthesis. It can also contribute to the formation of acid rain and smog, which have further negative impacts on the environment.

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When a wronged employee discusses an alleged contract violation with the immediate supervisor, which process has been initiated? a. Collective bargaining b. Arbitration c. A strike d. A grievance proc

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When a wronged employee discusses an alleged contract violation with their immediate supervisor, the process that has been initiated is known as a grievance procedure.

A grievance procedure is a formal process that allows employees to raise concerns or complaints regarding their employment conditions, including alleged contract violations. It provides a structured framework for addressing and resolving conflicts between employees and employers. The employee brings the alleged contract violation to the attention of their immediate supervisor. This initial step is important because it allows the employer an opportunity to address the issue internally before it escalates further.

The supervisor listens to the employee's complaint and gathers relevant information regarding the alleged contract violation. They may conduct an investigation to better understand the situation and determine if there has been a violation. The supervisor engages in a discussion with the employee to understand their perspective, ask questions, and gather any additional evidence or documentation related to the alleged violation. This step aims to ensure a fair and thorough assessment of the situation.

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A company owns a machine that is currently lying unused in the factory. The machine was bought five years ago at a cost of £60 000 and has now been depreciated down to a ‘book value’ of £10 000. It could be sold now for £3 000. Alternatively, it could be rented out for one year at £2 500. The company’s chief engineer believes the machine will be totally obsolete in 12 months’ time and would then have a scrap value of £800. The company is considering using the machine to undertake a 1-year project. If it did, the machine’s scrap value at the end of the year, net of dismantling costs, would be zero. Ignoring the time value of money, what is the cost of using the machine on the project?

Answers

The cost of using the machine on the project is £3,000. This represents the opportunity cost of not selling the machine and instead choosing to use it for the project.

To determine the cost of using the machine on the project, we need to consider the difference between its alternative options: selling or renting.

1. Selling Option:

If the machine is sold now, the company would receive £3,000, which is the amount it could be sold for. Therefore, the opportunity cost of using the machine on the project instead of selling it would be £3,000.

2. Renting Option:

If the machine is rented out for one year, the company would receive £2,500. Thus, the opportunity cost of using the machine on the project instead of renting it out would be £2,500.

Given that the machine's scrap value after the project is zero, the chief engineer's assessment of obsolescence and the £800 scrap value after 12 months become irrelevant in this calculation.

Comparing the two options, the higher opportunity cost is £3,000 (selling option), which represents the cost of using the machine on the project.

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Which statement regarding the market premium is NOT true? Select one: a. Market premium varies from one investor to another. The more the investor is risk averse the more the market premium. b. The Sharpe Ratio is the proportion of market premium to the total market risk. c. Market premium is the general price of risk. d. Market premium can be computed by (Er
M

−rf)

Answers

The statement that is NOT true regarding the market premium is: a. Market premium varies from one investor to another. The more the investor is risk averse the more the market premium.

Market premium refers to the additional return that investors expect to receive for taking on the risk of investing in the market rather than in a risk-free asset, typically represented by the risk-free rate. The market premium is not influenced by an individual investor's risk aversion. It is a measure of the general price of risk in the market, indicating the compensation investors demand for bearing systematic risk.

Option b is true, as the Sharpe Ratio measures the excess return per unit of total risk, including market premium. Option c is also true since the market premium reflects the price of risk in the market. Option d is correct as well since the market premium is computed as the difference between the expected return on the market (ErM) and the risk-free rate (rf). However, option a is not true because the market premium is not influenced by an individual investor's risk aversion but represents the compensation demanded by investors as a whole for bearing market risk.

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Topic 1. Government is advised to place a tax on the sellers of a good for which demand is inelastic rather than elastic. What is the rationale for this advice? Discuss

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The rationale for the government to place a tax on the sellers of a good for which demand is inelastic rather than elastic is to increase revenue. Inelastic demand refers to a market condition in which demand for a product remains constant or changes less than changes in price. Elastic demand, on the other hand, is a market condition in which demand for a product changes significantly with changes in price.

The tax will be borne by the consumers of the good if it is inelastic, meaning that buyers are less sensitive to changes in price than they are to changes in the quantity of the product they are purchasing. In such a case, the seller may increase the price of the product to cover the cost of the tax because the buyer is unlikely to switch to a cheaper alternative as a result of a minor price increase.

The seller, on the other hand, may choose to lower the price of the product if demand is elastic, which would result in a lower profit margin. As a result, the government is likely to raise more tax revenue by imposing the tax on a product with inelastic demand than by imposing it on a product with elastic demand, as the seller will be less likely to absorb the tax.

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