Option A) Impairment loss should be reported in the amount of $0. When the carrying value of a long-lived asset exceeds the total of its undiscounted cash flows, an impairment loss is recorded.
Why is the impairment loss amount $0?The carrying amount ($120,000) is recoverable since the total of the undiscounted cash flows ($130,000) exceeds the carrying amount ($120,000). As a result, no impairment is seen.
An impairment loss is what?A decrease in an asset's fair value that results in its carrying amount being reduced is known as an impairment loss. The difference is written off when the fair value of an asset falls below its carrying value.
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When Nike decides to regularly inspect its manufacturing facilities in Vietnam to ensure that its high standards for the treatment of workers and workers' rights are being met, this is an example of: O A corporate social responsibility initiative O ethical issue O corporate sustainability initiative Grade
This is an example of a corporate social responsibility initiative.
Corporate social responsibility (CSR) is a business approach that focuses on the social and environmental impact of a company's operations and activities.
When Nike regularly inspects its manufacturing facilities in Vietnam to ensure that workers are being treated fairly and that their rights are being upheld, this demonstrates the company's commitment to responsible business practices and ethical behavior.
This type of initiative helps companies to create a positive reputation, build trust with stakeholders, and contribute to sustainable development. By taking proactive measures to ensure that its operations align with its values and standards, Nike is demonstrating its commitment to CSR and its role as a responsible corporate citizen.
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5) real estate loans would be noted on the loan application under:
Real estate loans would be noted on the loan application under the section for "Collateral".
In this section, the borrower would provide details about the real estate property that is being used as collateral for the loan. This would typically include information such as the property address, the estimated value of the property, and any liens or mortgages already on the property. The loan application would also have other sections, such as personal information, employment history, and financial information, which the borrower would need to complete to provide a complete picture of their financial situation and ability to repay the loan. By including information about the real estate property as collateral on the loan application, the lender can assess the value of the property and determine whether it provides sufficient security for the loan. This helps the lender evaluate the risk of the loan and make a decision on whether to approve the loan or not.
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select the three items that are economic espionage activities.
The three items that are economic espionage activities Fraud, illegal trespassing, and electronic hacking.
In order to understand what is morally right or wrong, just or unjust, ethics explores the intellectual justifications for our moral judgments. In a broader sense, ethics considers how people interact with one another and with nature, as well as their own freedom, responsibility, and sense of justice. Normative, meta, and practical ethics are the traditional divisions of ethics. What is right or wrong in human action is the subject of ethics. This area of philosophy focuses on moral concepts. Moral philosophy is another name for ethics. Contents page. A subfield of moral philosophy called normative ethics is concerned with the standards for what is morally good and evil.
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1. what functions of hrm are similar to marketing functions? how can thinking about ""marketing"" a company’s jobs improve the strategic focus of human resources personnel?
Human Resource Management (HRM) and Marketing are two distinct business functions that have many similarities. In both functions, the goal is to attract and retain customers or employees. HR personnel can improve their strategic focus and better meet the needs of the business.
HRM is similar to marketing in that both functions focus on promoting and selling a product or service. In HRM, the product being sold is a job opportunity within the company. Just as marketing seeks to attract customers to a business by highlighting the benefits of its products or services, HRM seeks to attract potential employees to the company by highlighting the benefits of working there. This may include compensation, benefits, company culture, and opportunities for growth and development.
Thinking of HRM as marketing can improve the strategic focus of HR personnel by helping them to better understand the needs and preferences of their target audience, which in this case are potential employees. This requires HR personnel to conduct market research and gather information about what potential employees are looking for in a job and what they value in an employer. This information can then be used to create job descriptions and employee benefits packages that are more appealing to potential employees.
Additionally, by viewing HRM as marketing, HR personnel can improve their communication skills and become better at promoting their company's job opportunities. This can include developing compelling job advertisements, improving the company's career website, and utilizing social media and other digital channels to reach potential employees.
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which of the following is not a trust or estate exempted from the application of the net investment income tax under irc §1411?A. Purely charitable trusts B. Decedent's estate C. Qualified retirement plan trusts D. Qualified tuition program trusts
(C). Qualified retirement plan trusts. The Internal Revenue Service (IRS) levies the Net Investment Income Tax (NIIT) in accordance with Internal Revenue Code (IRC) Section 1411.
For individuals, estates, and trusts, the tax is imposed on a number of investment-related income streams, including interest, dividends, capital gains, rental income, and passive business revenue. For anyone with an adjusted gross income (AGI) above a specific amount ($200,000 for single filers, $250,000 for married filers), the tax rate is 3.8%. The tax's goals are to raise more money and assist in reducing the expense of paying for the Affordable Care Act. The NIIT must be computed and reported in addition to other taxes due because it is a distinct tax from the standard income tax.
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a fraud perpetrator sends an official-looking letter to a borrower advising that the borrower's loan has been sold to them. the unsuspecting borrower then sends the mortgage payment to the address indicated on the letter and the thief makes off with the money. which fraud scam is this?
An illustration of a mortgage distraction fraud scam is the statement above.
What does "mortgage industry" mean?A mortgage is a type of debt instrument used only in real estate. A real estate asset serves as the collateral for it. A bank that specialises in mortgage loans is known as a mortgage bank. It may be involved either in the origination, servicing, or both of mortgage loans.
What does India's mortgage market entail?One of the largest subsectors in India's banking, financial services, and insurance industries is the mortgage industry. The Indian housing financial sector was formerly known as the mortgage sector in India.
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the primary manager of the career development team (CDT) has hat title or position
The title or position as position command career counselor is owned by the primary manager of the career development team (CDT).
In the term of business and management, The Command Career Counselor also can be called as CCC. The Command Career Counselor generally can be defined as the critical link between a Sailor, their command, and supporting Navy organizations. The Command Career Counselor also including Navy Personnel Command or known as NPC. The Command Career Counselor has several function, one of the major function is responsible for managing the command's Career Development Program.
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Alomar Co. , a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit, Sellers, emerged as a candidate for possible goodwill impairment. Sellers had recognized net assets with carrying amounts totaling $1,094, including goodwill of $755. Seller’s reporting unit fair value is assessed at $1,028 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $199 and $56, respectively). The following table summarizes current financial information for the Sellers reporting unit:
The Impairment loss is $445
The formula for fair vale of the identifiable assets is shown below:
Fair value = tangible assets + recognized tangible assets + unrecognized tangible assets.
The formula for fair value of goodwill is shown below:
Fair value = fair value of carrying units - fair value of identifiable assets.
The formula for impairment loss is shown below:
Impairment loss = carrying of goodwill - fair value of goodwill
Calculate the impairment loss:
Impairment loss = $755 - $310
= $445
Calculate the fair value of goodwill:
Fair value = $1028 - $718
= $310
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an account in a general ledger that summarizes all accounts in a subsidiary ledger
The concept is a Ledger, a book that contains different accounts where records of transactions pertaining to a specific account is stored. The answer is, controlling the account.
The general account that combines all sub-accounts is called the omnibus account. The balance of the control account corresponds to the total of the associated ledger.
The general ledger is a digital or physical journal that records transactions related to the financial system. Often referred to as the general ledger, the ledger is intended to provide records of all financial transactions that take place during the life of the operating company.
Contains accounts for assets, liabilities, equity, income and expenses. The registry includes all listed active accounts.
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if households spend $75 billion on goods and $65 billion on services, how much in revenues do businesses receive in the product market?
Answer:
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managers will increasingly need to understand and deal with_____.
Managers need to understand and be able to effectively deal with changing workplaces, ethical issues, security threats, and new technology.
The modern world is ever-evolving and these changes often bring about new challenges that must be addressed. For example, the rise of new technologies can create a need for new policies and procedures, as well as changes in the way a company does business.
Additionally, ethical issues, such as data privacy and environmental sustainability, must be addressed. Security threats, such as cyber-attacks, are also becoming increasingly common and need to be managed appropriately.
Finally, changing workplaces, such as the growth of remote work, must be managed effectively. Managers must be able to assess and address these changes in order to ensure the success of their organizations.
Complete Question:
Managers will increasingly need to understand and deal with ________.
A. decreasing security issues as the modern world in general stabilises
B. a slowdown in technological progress, as the limits of technological innovation are reached
C. stable workplaces that are unlikely to change in the near future, because it is clear they have not changed dramatically in the near past
D. a lack of ethical dilemmas, because the problems of the past are understood by modern corporations
E. changing workplaces, ethical issues, security threats, and new technology
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at the center of all analyses of the marketing environment are and their specific behaviors and attitudes.
Marketers must have a thorough understanding of consumer, competitor, and other stakeholder behavior and attitudes in order to effectively analyze the environment and make wise decisions.
Marketers are able to recognise crucial trends and patterns that will aid them in better understanding the market.
Developing successful strategies, and developing plans for expansion by having a thorough awareness of the behaviors and attitudes of customers, rivals, and other stakeholders.
Additionally, by anticipating changes in the environment, marketers can respond appropriately.
For instance, marketers can create and put into practise plans to match customer wants and remain ahead of the competition by analyzing client behaviors and attitudes.
Understanding the attitudes and actions of other stakeholders, including regulators, suppliers, and the general public, is the final step.
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If a firm has sales of $10,500 in 1999 and its receivables increase $100 and its payables decrease $150 over the year. what are the firm's cash sales?
a. $10,450
b. $10,400
c. None of them is true
d. $10,650
e. $10,350
If a firm has sales of $10,500 in 1999 and its receivables increase $100 and its payables decrease $150 over the year. The firm's cash sales is $10,450. The correct option is a.
Cash sales are the sales a firm makes that are immediately collected in cash. To find the cash sales, we need to subtract the changes in receivables and payables from the total sales.
In this case, the firm's sales are $10,500 and its receivables increased by $100 and its payables decreased by $150, so:
Cash sales = $10,500 - $100 + $150 = $10,450
Therefore, the correct answer is a) $10,450.
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Your credit card statement says that your card charges 0.0562% interest per day. What is the actual interest rate per year?
The real annual interest rate is around 0.20523%, or 0.0020523 if expressed as a decimal.
The calculation is as follows:
The daily interest rate may be multiplied by the number of days in a year to determine the yearly interest rate using the daily interest rate that is given. The computation would be as follows in this scenario, expressed assuming a year has 365 days: Daily interest rate times 365 to get the annual interest rate.
The daily interest rate in this instance is 0.0562 percent. Divided by 100, we have 0.000562 when converting it to a decimal. The yearly interest rate is calculated by multiplying this by 365:
Annual interest rate equals 0.000562 x 365 = 0.20523
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Order the following assets in terms of most liquid to least liquid. Which is not an asset?A. Investments in stocks B. Cash in your wallet C. Money in your bank account D. Your car E. Your home F. Your rented appartment
Cash in your wallet is not an asset. Cash is thought to be the most liquid asset, whereas private firms and real assets (like real estate) are usually the least liquid.
Because they require time to convert to cash, can cost money to convert to cash, or might not convert at all, land, real estate investments, equipment, and machinery are seen as examples of non-liquid assets. Equipment, real estate, automobiles, works of art, and collectibles are some of the most prevalent types of non-liquid assets. It is also possible to regard ownership in privately held companies to be non-liquid. The time to cash conversion for various types of assets is unpredictable.
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a business is attempting to find the best small town in the united states in which to relocate. as part of the investigation, the elevations of all small towns in the united states are researched. some towns are located high in the rockies with elevations over 8,000 feet. there are even some towns located in the south central valley of california with elevations below sea level. these elevations can best be described as which level of data?
The elevations of small towns in the United States, which range from high in the Rockies with elevations over 8,000 feet to below sea level in the South Central Valley of California, can best be described as quantitative data.
Quantitative data refers to data that can be expressed in terms of numbers or values, and is used to describe numerical relationships. The elevations of small towns in the United States, which range from high in the Rockies with elevations over 8,000 feet to below sea level in the South Central Valley of California, is an example of quantitative data. This type of data is useful in describing the characteristics of a population, as it can be easily measured, recorded, and analyzed. Quantitative data is often used in statistical analysis to draw conclusions and make predictions about a population, such as finding the average elevation of small towns in the United States or the distribution of elevations. Additionally, quantitative data can be used to compare and contrast different groups or populations, allowing researchers to gain insights into the relationships between variables. Overall, quantitative data plays an important role in many areas of research and decision-making by providing objective, numerical information about a population.
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given that bob can respond by revising his price, too, what is the best price for you (angela's) to charge in this scenario?
The best price for Angela to charge in a scenario where Bob can revise his price too is a concept known as the Nash Equilibrium. This is a situation in which both parties make their best decisions given the decisions of the other party.
The Nash Equilibrium is the price at which neither Angela nor Bob have an incentive to revise their price.To determine the Nash Equilibrium in this scenario, Angela must consider the revision of price that Bob may make in response to her initial pricing decision. If Angela sets her price too high, Bob may revise his price lower to become more competitive. On the other hand, if Angela sets her price too low, Bob may revise his price higher to take advantage of the market.
To determine the Nash Equilibrium, Angela must consider the demand for her product, her costs, and Bob's behavior.
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assume the following information pertaining to moonbeam company: beginning ending finished goods inventory $ 130,000 $ 124,000 work in process inventory 85,000 104,000 direct materials 117,000 130,000 costs incurred during the period are as follows: total manufacturing costs $ 896,000 factory overhead 199,000 direct materials used 156,000 materials purchases are calculated to be:
As per the cost of goods statement of the provided financial information, it can be ascertained that the materials purchased by the Moonbeam Company for the year will be approximately $169,000.
As per the given information, and pro forma of the cost of goods statement, the purchased material can be determined as below,
Statement for Cost of Goods Sold
Particulars Amount
Initial Direct Materials 117000
Add: Purchased Materials 169000
Less: Closing Direct Materials 130000
Direct Materials Used 156000
Therefore, the materials purchased for the year will be $169,000.
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The population of a city decreases by 3. 7% per year. If this year's population is 132,000, what will next year's population be, to the nearest individual?.
Using the percentages we know that the population of the city the next year would be 1,27,116.
What are percentages?A percentage is a figure or ratio stated as a fraction of 100 in mathematics.
Although the abbreviations "pct.", "pct.", and occasionally "pc" is also used, the percent symbol, "%," is frequently used to indicate it.
A % is a number without dimensions and without a standard measurement.
We must divide the value by the entire value to find the percentage, and then multiply the resulting number by 100.
So, we know that the population is:
132,000
Percentage decrease: 3.7%
Population, the next year would be:
= 132000/100 * 3.7
= 4,884
Now,
= 132,000 - 4884
= 1,27,116
Therefore, using the percentages we know that the population of the city the next year would be 1,27,116.
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what is the doubling time of prices which are increasing by 3 percent per year?
The "rule of 70" states that there is a significant relationship between a quantity's percent growth rate and its time to double, which can be used to calculate the doubling time for a quantity that is gradually increasing.
Calculated by dividing the log of 2 by the sum of the number of compounding events per year, the natural log of one, and the rate of periodic return, the doubling time refers to the amount of time needed to double the growth or size of an investment, population, inflation, etc. The length of time it takes for something to double in size when it is expanding steadily.
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grace, a project manager for a multinational corporation, has chosen the people for the project team roles identified in the human resource plan for a project developing a new accounting program. the team members are geographically dispersed across multiple continents. the communications management plan identifies the technologies to be used by the team members when communicating amongst each other. which is the greatest obstacle that must be overcome to build an effective team? answers a. local human resource policies b. different time zones c. disparate tools and technologies d. cultural differences
Cultural variations is the greatest obstacle that must be overcome to build an effective team. Building an efficient project team can be significantly hampered by cultural differences, especially if team members are spread out over many countries.
Disagreements and conflict can result from cultural differences in attitudes, values, beliefs, communication methods, and working conventions. Grace will need to make adjustments to account for cultural disparities and promote team work in this situation. In order to do this, it may be necessary to offer cross-cultural training, encourage honest communication, and provide chances for team members to get to know one another.
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How much id150 pounds to dollars?
Exchange Rates: 1 50British Pound = 184.665 US Dollar
So id150 pounds is equal to 184.665 US Dollar.
What is the name of a dollar?A "buck" or "single" is the term used to describe the $1 bill. The $2 bill, which is infrequently used, is frequently called the "deuce," "Tom," or "Jefferson" (after Thomas Jefferson). The dollar is a currency used by more than 20 nations. The United States dollar, which was established in 1792 and named after the local currency known as the Spanish dollar, was the first still-existing currency with such a name. There are other additional currencies, such as the Australian dollar, Brunei dollar, Canadian dollar, Hong Kong dollar, Eastern Caribbean dollar, Jamaica dollar, Liberian dollar, Namibia dollar, New Taiwan dollar, New Zealand dollar, Singapore dollar, and Trinidad and Tobago dollar.
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showrooming involves searching for a product online to compare prices and then going to a physical store to buy it.
This is a false statement because showrooming involves searching for a product or good in a physical shop to compare prices and then buying it online.
Showrooming is the practice of using a physical store to examine a product, but then purchasing it online from a competitor at a lower price. This behavior is made possible by the widespread availability of mobile devices and the Internet, which allow consumers to easily compare prices and make purchases from anywhere.
Showrooming has been a challenge for brick-and-mortar retailers, who must compete with online retailers on both price and convenience. To counter the effects of showrooming, many physical stores have started to offer customers the ability to shop online using in-store Wi-Fi, as well as price matching and other promotions to incentivize customers to buy from them.
"
Complete question
showrooming involves searching for a product online to compare prices and then going to a physical store to buy it.
True
False
"
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A turtle and Achille compete they tart at the ame time from the ame place. Achile run at a peed of 13 mph while the turtle move at a peed of 1mph. When Achille reache the finih line, the turtle i 2/5 of a mile behind him. How far apart are the tart and finih line?
Achille and the turtle started 121.99 miles apart and Achille finished the race 2/5 of a mile ahead of the turtle.
Achille and the turtle set off from the same starting point and raced each other to the finish line. Achille ran at a speed of 13 mph and the turtle moved at a speed of 1mph.
After a long race, Achille crossed the finish line and the turtle was still 2/5 of a mile behind him.
To find out how far apart the starting and finishing line were, we can use a simple math problem.
Since Achille ran at a speed of 13 mph, he travelled 13 miles per hour. We can use this to determine how long it would take him to reach the finish line.
To do this, we need to divide 2/5 of a mile (the distance between Achille and the turtle) by 13 mph. This gives us 0.15384615384615385 hours, or 9.23 minutes.
Since we know that Achille ran 13 mph for 9.23 minutes, we can multiply these two values to get the total distance travelled by Achille.
13 mph x 9.23 minutes = 121.99 miles.
This means that the starting and finish line were 121.99 miles apart.
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what would be the equivalent taxable yield of this bond to a taxpayer in a 35ombined tax bracket_
The yield on a tax-exempt bond divided by one less the investor's marginal tax rate results in the tax-equivalent yield, or: Tax-free bond yield / (1 - marginal tax rate) = Tax-equivalent yield.
The yield on a tax-exempt bond is multiplied by one less the investor's federal income tax bracket to arrive at the tax-equivalent yield. The tax-equivalent yield of the tax-exempt investor's in this case (5.15%) is 1.15% higher than the yield of the taxable bond (4.0%). The pre-tax yield that produces the same after-tax yield as the municipal bond is known as the taxable equivalent yield. Due to their tax-exempt status, municipal bonds have an after-tax yield of 4.5%, which is the same as their pre-tax yield.
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you just sold short 1,000 shares of wetscope, inc., a fledgling software firm, at $58 per share. you cover your short when the price hits $48.50 per share one year later. if the company paid $.63 per share in dividends over this period, what is your rate of return on the investment? assume an initial margin of 55 percent. (do not round intermediate calculations. enter your answer as a percent rounded to 2 decimal places.)
The rate of return would be -27.62% if the corporation had paid dividends of $.63 per share throughout this time.
To calculate the rate of return, we first need to determine the profit or loss from the short sale.
Profit/Loss = (Selling Price - Purchase Price) * Number of Shares - Dividends Paid
Selling Price = $48.50 per share
Purchase Price = $58 per share
Number of Shares = 1,000 shares
Dividends Paid = $0.63 per share * 1,000 shares = $630
Profit/Loss = ($48.50 - $58) * 1,000 - $630
= -$9,500 + $630
= -$8,870
The initial margin requirement was 55%. So the total amount invested in the short sale was $58 * 1000 * 55% = $32,100.
Rate of Return = (Profit/Loss) / Investment
= (-$8,870) / $32,100
= -0.2762
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assume the central bank of country x pursues an expansionary monetary policy, such as buying bonds. what will be the impact in the foreign exchange market?
An expansionary monetary policy, such as buying bonds by the central bank of country X, can have an impact on the foreign exchange market. When the central bank buys bonds, it injects money into the economy, which leads to an increase in the money supply.
This increase in the money supply can result in a lower interest rate, making it cheaper for individuals and businesses to borrow money. This, in turn, can stimulate spending, increase economic growth, and boost inflation.
The impact on the foreign exchange market can be significant because changes in interest rates affect the value of a country's currency. When interest rates are low, investors are less likely to invest in the country's bonds and assets, which can lead to a decrease in demand for the currency. As a result, the currency's value can decline relative to other currencies, making exports from country X more competitive and imports more expensive. This can lead to an appreciation of the country's currency in the foreign exchange market.
Additionally, the expansionary monetary policy can also result in higher inflation, which can erode the purchasing power of the currency over time. If the inflation rate in country X is higher than other countries, it can make imports cheaper, and exports more expensive. This can lead to a depreciation of the currency in the foreign exchange market.
In conclusion, an expansionary monetary policy pursued by the central bank of country X can have a significant impact on the foreign exchange market. The lower interest rate can result in a decline in demand for the currency, leading to a depreciation of the currency in the foreign exchange market. The impact of the monetary policy can also depend on other factors such as the level of inflation and the overall economic conditions in the country.
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external shock or development that could drastically change or hasten the course of economic development?
chance refers to an external shock or development that could drastically change or hasten the course of economic development.
A financial shock is one that starts from the financial area of the economy. Since current economies are so profoundly reliant upon the progression of liquidity and credit to support typical activities and payrolls, financial shocks can impact each industry in an economy.
A stock market crash, a liquidity emergency in the banking system, capricious changes in money related strategy, or the fast depreciation of a cash would be instances of financial shocks. Financial shocks are the essential type of ostensible shocks, however their belongings obviously can genuinely affect truly economic activity.
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The correct question is:
_________ refers to an external shock or development that could drastically change or hasten the course of economic development.
a sport media relations director offers a pile of news releases, newspaper clippings, media guides, and brochures as evidence that her program is effective. what is the weakness of that method of assessment?
The weakness for this method of assessment of a sport media relations director is that it doesn’t provide evidence of impact.
What is sports media?
Writing that covers themes related to athletic events and contests is known as sports journalism or media. The first sports journalism appeared in the early 1800s and was aimed at the social elite. It later developed into a crucial aspect of the news industry, with newspapers having specific sports sections. Sports material was covered more frequently in media as a result of the growing interest of sports among the middle class and lower class. Sports-specific media outlets like Sports Illustrated and ESPN were born out of the desire for sports. Sports journalism takes many various forms, from play-by-play and game summaries to analysis and investigative journalism on significant changes in the field.
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a sport media relations director offers a pile of news releases, newspaper clippings, media guides, and brochures as evidence that her program is effective. what is the weakness of that method of assessment?
question at position 8 successful modern supply chain management typically includes the practice of?
Successful modern supply chain management typically includes the practice of leveraging technology to optimize processes, streamline operations, and increase efficiency.
Supply chain management includes the use of software such as Enterprise Resource Planning (ERP) systems, automation of manual processes, and analytics to identify areas of improvement.
Automating processes and leveraging data helps streamline communication between vendors, customers, and other stakeholders, while providing visibility into the entire supply chain. Additionally, companies can leverage analytics to identify areas of inefficiency, such as delays in delivery or inventory imbalances.
By leveraging technology and data, supply chain management teams can optimize operations and increase efficiency. This leads to improved customer experience and increased profitability.
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