Value analysis is a process that identifies the best and most cost-effective methods, goods, or services that will dependably and technologically satisfy user needs while lowering overall costs.
Value analysis is a strategy for increasing the value of a product or process by comprehending its component parts and the costs that go along with them.
It then looks for ways to make the components better by either lowering their price or raising the value of the functions they provide.
Value in the study of value is economic value, which is further broken down into four categories: cost value, exchange value, usage value, and esteem value.
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. determine the predetermined overhead rate used (based on direct materials cost). 2. only one job remains in work in process inventory at year-end. its direct materials cost is $30,000. how much direct labor cost and applied overhead are assigned to this job?
The predetermined overhead rate used is $2.50 per dollar of direct materials cost, and the amount of direct labor cost and applied overhead assigned to the job is $12,000 and $75,000, respectively.
Predetermined overhead rate = Estimated total manufacturing overhead cost / Estimated total direct materials costFor example, if the estimated total manufacturing overhead cost for the period is $500,000 and the estimated total direct materials cost is $1,000,000, then the predetermined overhead rate would be:Predetermined overhead rate = $500,000 / $1,000,000 = 0.50 or 50%Therefore, the predetermined overhead rate based on direct materials cost is 50%.The formula for the total manufacturing cost of a job is:Total manufacturing cost = Direct materials cost + Direct labor cost + Manufacturing overhead costSince we know the direct materials cost for the job is $30,000, we can use the predetermined overhead rate to estimate the manufacturing overhead cost for the job. The formula for the manufacturing overhead cost assigned to the job is:Manufacturing overhead cost = Predetermined overhead rate x Direct materials costTherefore, the direct labor cost assigned to the job is $0 and the applied overhead is $15,000. This means that the total cost of the job in work in process inventory is $45,000.
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increasing transactions costs of selling an asset make the asset more valuable. more liquid. more moneylike. less liquid.
Increasing transaction costs of selling an asset make the asset less liquid.
The correct option is C ) less liquid
Any economic exchange has a cost, which is known as a transaction cost. Oliver E. Williamson claims that transaction costs are the expenses associated with managing an organization's economic system. Decision-makers develop firm strategies by evaluating transaction costs and production costs, as opposed to production costs. Which four categories of transaction expenses are there? Image of the cost of transactions According to Douglass North, transaction costs are determined by four factors: "measuring," "enforcement," "ideological attitudes and views," and "the size of the market." Measurement is the process of determining the total cost of the product or service being exchanged.
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what impact would the retirement of a highly compensated employee have on a money-purchase pension plan assuming that the replacement employee is offered a significantly lower wage?
A money-purchase pension plan may be considerably impacted by the retirement of a highly compensated employee, especially if a replacement employee is offered a position at a significantly lower salary.
A money-purchase pension plan may be impacted by the retirement of a highly compensated employee and the replacement with a lower salary earner in the following ways:
1. Reduced Payments: The amount of contributions provided to the plan will probably be less if the replacement employee earns a much lower salary.
2. Reduced Benefits: All plan participants, including the retiring highly compensated employee, may experience reduced benefits as a result of the plan's lower contributions.
3. Funding Requirements: In order to keep the plan in accordance with rules, the employer may be compelled to make additional contributions if the funding level of the plan falls below a specific threshold.
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A company had the following transactions during December: Sold merchandise on credit for 5,000
Here are the general journal entries to record the transactions. Every transaction affects two accounts, one is debited and the other one is credited.
Dec. 1:
Debit: Accounts Receivable (Customer A) $5,000
Credit: Sales $5,000
Debit: Cost of Goods Sold $3,500
Credit: Inventory $3,500
Dec. 3:
Debit: Cash $720
Credit: Inventory $720
Dec. 4:
Debit: Accounts Payable (Supplier B) $2,600
Credit: Purchases $2,600
Credit: Inventory $2,600
Note: The terms "3/10, n/30" refer to a discount that the customer can take if they pay within 10 days (3%) and the transactions is due within 30 days from the date of the sale. The terms "1/20, n/30" refer to a discount that the supplier is offering if the company pays within 20 days (1%) and the transactions is due within 30 days from the date of purchase.
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The complete Question is:
The perpetual inventory system and had the following transactions during December.
Dec. 1 Sold merchandise on credit for $5,000, terms 3/10, n/30. The items sold had a cost of $3,500.
Dec. 3 Purchased merchandise for cash, $720.
Dec. 4 Purchased merchandise on credit for $2,600, terms 1/20, n/30.
Prepare the general journal entries to record these transactions.
what is the debt ratio for a firm with a debt-equity ratio of 0.5? group of answer choices 35% 33.3% 54.5% 66.7%
The debt ratio for a firm with a debt-equity ratio of 0.5 is 33.33%. It can be calculated by taking the company's total liabilities and dividing it by its total assets. This can be calculated using the following equation:
Debt Ratio = (Debt / (Debt + Equity)) x 100
Debt Ratio = (0.5 / (0.5 + 1)) x 100
Debt Ratio = (0.5 / 1.5) x 100
Debt Ratio = 33.3%
The debt ratio is a measure of a company's leverage and is used to determine how much debt is used to finance its assets. The higher the debt ratio, the more debt the company has relative to its assets or vice versa. A gearing ratio of 33.3% indicates that the company is moderately leveraged relative to its assets.
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construction loan, 10%$ 1,725,000 long-term note, 9%2,300,000 long-term note, 6%4,600,000 required: calculate the amount of interest capitalized in 2024 for the building using the specific interest method.
The actions listed below must be taken in order to determine the amount of interest capitalised in 2024 for the building utilising the specific interest method: According to the special interest approach, $655,500 worth of interest would be capitalised for the building in 2024.
Interest expenditure is transformed into a capital asset on the balance sheet through a process known as interest capitalization. It occurs when a business decides not to record interest expenses as an item on the income statement and instead choose to add interest costs to the principle balance of a loan or debt. This enables the business to postpone recording interest expenditure until a later date, perhaps when the loan is repaid or an asset is sold. In the near term, this may benefit a company's reported profitability, but it also raises the loan or debt's carrying value on the balance sheet.
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pear, inc. generates a $100,000 net operating loss in 2022. plum, inc. generates $500,000 of taxable income. compute the 2022 tax if pear and plum do/do not file a consolidated return.
The amount of tax owed by Pear, Inc. and Plum, Inc. depends on the tax laws of the jurisdiction in which the companies are located.
If Pear and Plum file a consolidated tax return for 2022, the combined taxable income for the group would be $500,000 - $100,000 = $400,000. The tax owed on this amount would be calculated based on the applicable tax brackets and tax rates for consolidated returns in the jurisdiction where the companies are located.If Pear and Plum do not file a consolidated tax return, each company would be responsible for paying taxes on its own taxable income. In this case, Pear, Inc. would owe taxes on its $100,000 net operating loss, while Plum, Inc. would owe taxes on its $500,000 of taxable income. The tax owed by each company would be calculated based on the applicable tax brackets and tax rates for separate returns in the jurisdiction where the companies are located.
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the ceteris paribus assumption means part 2 a. all people are rational. b. other things equal. c. more is better. d. people respond to incentives.
a) Every person is logical was to pay particular attention to how a factor affected a particular variable .Ceteris paribus, as price decreases, so does the quantity demanded.
Ceteris paribus is a Latin term that means to keep everything else the same or constant, so let's start there.
Option A) was to concentrate on a factor's impact on a certain variable.
B) Ensure that all pertinent aspects are taken into account.
C) Identify macroeconomics as distinct from microeconomics
D) Refrain from stating generalisations
Therefore, it is clear from the definition above that it only affects one variable while holding the rest constant.
Therefore, the answer will be A) Pay attention to how one element affects a certain variable.
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when should a lessor recognize in income a nonrefundable lease bonus paid by a lessee on signing an operating lease? at the inception of the lease. when received. at the expiration of the lease. over the life of the lease.
When deferred and recognized equally over the course of the lease, a lessor must include a nonrefundable lease incentive paid by a lessee at the time of signing an operating lease in income.
At the outset of the lease, which should the lessor of an operational lease be aware of?Lessors report lease revenue in operating leases on a straight-line basis for the life of the lease period. Variable lease payments for leases that fall under the sales-type, direct financing, or operating categories must be recorded by the lessor during the period in which they are earned.
What requirements must the lease satisfy in order for the lessor to designate it as a sales-type lease?If any of the following circumstances exist, the lessor must classify the lease in accordance with ASC 842 as a sales-type lease: The lessee becomes the owner of the underlying asset by the conclusion of the lease period. Tenant has the right, and is likely to exercise, the option under the lease to purchase the underlying asset.
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you are buying an air conditioner. the energy star brand is $300 and the standard is $200. they have the same cooling capacity, but the energy star costs 5 cents/hour less to run. if you run it 12 hours a day, how long does it take to recover the cost?
It takes approximately 5 and a half months to recover the cost of the Energy Star air conditioner by running it 12 hours a day.
To recover the cost of the Energy Star air conditioner, you need to calculate the amount of money you will save on your energy bill by using it instead of the standard air conditioner. If the Energy Star air conditioner costs 5 cents/hour less to run and you run it for 12 hours a day, then you will save 12 * 0.05 = $0.60 per day.
To recover the $100 difference in cost between the Energy Star and standard air conditioner, you will need to save this amount for 100 / 0.60 = 166.67 days, or approximately 5 and a half months.
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If supply is price inelastic, the value of the price elasticity of supply must be:
The value of the price elasticity of supply must be less than 1, If supply is price inelastic. In the other side, when the supply price elastic, the value of supply of the price elasticity of supply is greater than 1.
In the term of economic and microeconomic, Price elasticity generally can be defined as the responsiveness of the quantity demanded or supplied of a good to a change in its price. Price elasticity usually is computed as the percentage change in quantity supplied or also quantity demanded divided by the percentage change in price. There are several types of price elasticity, such as cross Elasticity of Demand (XED), Income Elasticity of Demand (YED), and also Price Elasticity of Supply (PES).
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the demand curve for a good will shift to the right if, holding all else constant, question 21 options: a) the price of the good goes down. b) the price of a substitute good increases. c) an input cost of the item goes up. d) the price of a complement good increases.
The correct option is B.
B) the price of a substitute good increases.
A rise in the cost of a replacement good, like coffee, will result in a rise in demand for its associated good (say, tea). The tea demand curve will subsequently move to the right as a result. The demand for a substitute good rises when its price falls. Therefore, as demand for one rises, demand for the other falls. If the original good doesn't also change in price, it would be ideal if it had a new level of supply at the new level of demand. Consider a scenario where only 100 people buy apples and oranges. If goods A and B are interchangeable, a rise in the price of A will produce a shift to the left along its demand curve and an outward shift in the demand curve for B.
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what are the unique skills and capabilities that enable an organization to create and implement its strategies?
The unique skills and capabilities that enable an organization to create and implement its strategies is Organizational strengths.
What is Organizational strengths?The ability of an organisation to meet consumer expectations, effectively manage resources, improve and encourage staff performance, and stay ahead of the competition is referred to as organisational strength and capability.
Despite being intangible, these assets are crucial and difficult to replicate. Strengths include things like a strong brand, a devoted client base, a strong balance sheet, innovative technology, etc. that indicate what a firm excels at and what sets it apart from the competition.
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when a sales manager makes a determination of the best possible level of sales for the upcoming year for his/her firm's personal computers in the louisiana district, he/she has estimated the
The correct answer is This forecasting strategy starts by creating corporate predictions at the level of the business unit: bottom-up strategy.
geographical region, grade of the product, and time frame. This approach of estimating sales takes into account trends, seasonality, and cycles as three major considerations. What sort of approach your main rival is employing should be the most essential factor when picking the finest sales forecasting strategy. The credibility of your sales staff. the availability, reliability, and stability of the data. Whether you have sales data going back at least ten years. Utilizing past sales of items to predict future demand is the most popular forecasting technique.
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productivity can be improved by: group of answer choices increasing inputs while holding outputs steady. decreasing outputs while holding inputs steady. increasing inputs and outputs in the same proportion. decreasing inputs while holding outputs steady.
Productivity can be improved by increasing inputs and outputs in the same proportion, meaning that both inputs and outputs are increased at the same rate. This approach is often referred to as "economies of scale."
When inputs and outputs increase in the same proportion, it allows organizations to take advantage of efficiency gains, such as reduced costs per unit of output or improved utilization of resources.
For example, if a company invests in new machinery, software, or processes, it can increase both the inputs (such as labor and materials) and the outputs (such as the quantity and quality of goods or services produced) of its operations. By improving inputs and outputs in the same proportion, the company can increase its productivity and become more competitive in the market.
It is important to note that simply increasing inputs without increasing outputs, or decreasing outputs while holding inputs steady, will not improve productivity. To be effective, changes to inputs and outputs must be balanced and aligned with each other in a way that supports efficiency and effectiveness.
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the adjusting entry to record supplies used during the period includes a: multiple choice debit to supplies. credit to cash debit to supplies expense credit to service revenue
Option C is correct. Debit Supplies Expense; credit Supplies would be the adjustment to reflect the supplies used during the period. Book value is the cost of an asset minus accumulated depreciation.
Every financial transaction in the world of double-entry book-keeping has an impact on at least two accounts. In the case of office supplies, you can simply debit the supplies as an expense to your Office Supplies account if the purchases are minor and don't require classification as current assets. In the event that you paid cash for the supplies, you would then debit your Cash account. While inventory is exempt from sales tax, your company must pay sales tax on supplies. This is due to the fact that most goods are only taxed once, at the retail level. Therefore, when you sell inventory items to your customers, taxes will be applied.
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Complete Question-
the adjusting entry to record supplies used during the period includes a:
a. debit to supplies.
b. credit to cash
c. debit to supplies expense
d. credit to service revenue
based on the z scores found above, in which city would a home priced at 200,000 be closer to the mean price, compared to the distribution of prices in the city?
The mean price for a 2000-square-foot property in Florida is $240,000, with an SD of $16,000, according to a recent nationwide survey. In Ohio, the mean cost of a home of the same size is $170000, with an SD of $12000.
What is the cost?A cost is the amount of money that has been spent to produce something or provide a service and is thus no longer accessible for use. In business, the cost could be one of acquisition.
Finding the city where a home valued at $200000 is closest to the mean price is our next objective.
We need to determine each city's Z score in order to achieve this goal.
Z-score:
- Z-score for a result of the equation [(Value - mean)/SD]
Florida Z-score = (200000 - 240000)/16000 = -40000/16000 = -2.5
Ohio Z-score = (200000 - 170000)/12000 = 30000/12000 = 2.5
Therefore, The absolute value of the Z-score for both cities is 2.5, and the proximity of a home priced at $200000 to the mean is the same for both cities.
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in 2018, austria exported $122.5 billion and imported products valued at $118.8 billion. austria had a(n): favorable balance of trade positive balance of payment negative balance of trade negative trade deficit positive trade deficit
In 2018, Austria exported $122.5 billion and imported products valued at $118.8 billion. Austria had an favorable balance of trade.
The transfer of goods and services from one person or institution to another involves transactions and sometimes cash. A system or network that allows trading is called a market by economists. Barter was a primitive form of trade in which goods or services were directly exchanged for other goods or services.
Today, most trade agreements are made using a medium of exchange such as money. As a result, sales or earnings can be distinguished from purchases. The development of currency, along with the creation of paper money, non-physical currency and letters of credit, greatly facilitated and facilitated trade.
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Harold receives a letter from the Internal Revenue Service (IRS) claiming that he filed two tax returns for the same year. He contacts the IRS and finds out that someone else filed a return in his name for the previous tax year. Which should he not do from this point forward? • A. Continue to file tax returns • B. Pay his taxes O C. Monitor his online IRS account O D. Ignore future correspondence from the IRS
Ignore future correspondence from the IRS should he not do this from this point forward. Thus option B is correct.
What is tax?A tax is a compulsory fee or economic charge that a government imposes on a person or a business in order to raise money for public projects like building the greatest infrastructure and services.
As there is someone who has paid the taxes that were on his behalf. This was to make sure that the organization will be informed.
Take the necessary action or make a payment after attentively reading the letter. Only respond when asked to do so. Unless otherwise instructed, taxpayers are not required to respond to a notice. Therefore, option B is the correct option.
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Answer:
option B is correct.
Explanation:
your new accountants have been making mistakes in reconciling accounts assigned to them. your account balances have either spiked or dropped 30-40% every period due to human error. this causes delays in reconciliation. what feature can you use to be proactively notified of account anomalies in a more timely manner?
Account Monitor provides timely and proactive notification of account anomalies.
Account monitoring refers to the regular monitoring of a borrower's credit report by a lender or creditor to control financial risk. Borrowers' credit reports are regularly scanned for specific risk characteristics defined by the lender.
Account Monitor and Account Inspector:
Financial analysts monitor and track key account balances in real time at every level of dimensions and hierarchies. These tools provide multi-dimensional account analysis and drill-down capabilities. Account Monitor is fully integrated with an online multidimensional analysis tool called Account Inspector. With Account Inspector, users can:
Perform multidimensional ad-hoc pivot table analysis. Review the charts based on your Account Monitor data.
Account Inspector is a multi-dimensional analysis tool that helps you create ad-hoc pivot analysis, chart-based details, and drill-downs from accounts to detailed transactions.
The main functions of accounting are the tracking, reporting, execution and forecasting of financial transactions.
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which are core skill areas that must be implemented by any effective team member of an interdisciplinary team? select all that apply.
The core skill areas that must be implemented by any effective team member of an interdisciplinary team are -
Interpersonal skillsTeamwork skillsCommunication skillsRisk assessment and risk management skillsAn interdisciplinary approach includes colleagues from various disciplines working cooperatively, with a typical reason, to define objectives, simply decide and share assets and obligations.
A group of clinicians from various disciplines, along with the patient, embraces evaluation, conclusion, mediation, objective setting and the making of a consideration plan. The patient, their family and carers are associated with any conversations about their condition, anticipation and care plan.
Conversely, a multidisciplinary approach includes colleagues working freely to make discipline-explicit consideration designs that are carried out at the same time, however without express respect to their cooperation
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Complete Question -
Which are core skill areas that must be implemented by any effective team member of an interdisciplinary team? select all that apply.
pedro worked for 3m corporation and was fired. pedro filed suit in a minnesota state trial court for wrongful termination. the clerk at the court told him that according to state law, he must pursue arbitration first. pedro doesn't think this is constitutional. is pedro correct? why/why not?
In many cases, mandatory arbitratory clauses in employment contracts are considered to be constitutional and it depends on the specific facts and circumstances of Pedro's case and the laws in Minnesota.
In many cases, mandatory arbitration clauses in employment contracts are considered to be constitutional, as they have been upheld by the Supreme Court of the United States. These clauses require employees to pursue arbitration rather than litigation in the event of a dispute with their employer. However, the constitutionality of mandatory arbitration clauses can depend on various factors, such as the specifics of the clause, the laws of the state where the dispute is taking place, and the specific circumstances of the case. Without more information, it is difficult to say whether Pedro is correct in his belief that the requirement to pursue arbitration is unconstitutional. He may want to consult with a lawyer who is knowledgeable about employment law and the laws of Minnesota to determine the best course of action.
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the bls survey reported the numbers in the table for a small community of 320 people. calculate the unemployment rate and the labor force participation rate in this community
87.76% is in this community, the unemployment rate and the labor force participation rate
Given according to the question-
People who are employed = [tex]200+30=230[/tex]
People who are unemployed = [tex]15+6=21[/tex]
Force of the Labour
= Employed People + Unemployed People
= 230+21
=251
Rate of people who are unemployed
= Unemployed people / Force of labour * 100
= [tex]21/251*100[/tex]
= 8.33%
While Working on the age population
= Force of the labour + People who are discouraged
= [tex]21/251*100[/tex]
=286
Force of labour participation rate
= labour force/ working age population * 100
= (251/286)*100
= 87.76%
The labor force is divided by the entire working-age population to determine the rate of participation in the labor force. The age range of the working age population is 15 to 64. This statistic is assessed as a percentage of each age group and is broken down by age.
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the planning committee for the implementation of the clinical information system is using a work breakdown structure (wbs). what is the purpose of this structure?
Answer:
Explanation:
A work breakdown structure (WBS) visibly organizes project deliverables into various levels based on dependencies.
It’s essentially your project plan in a visual form, with your project vision at the top, then dependencies and sub-dependencies below.
.A work breakdown structure (WBS) is a visual project breakdown. Initially starting with the scope of work, the WBS shows the deliverables and how they relate back to the overarching project.
As in the situation of a work breakdown structure is displayed visually, it can be created using a combination of workflow management software and project management frameworks. Therefore some of these methods have timelines, Kanban boards, and calendars.
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Statistically, there is strong evidence that exposure to television advertising is strongly associated witha. criminal behavior.b. obesity in children under twelve.c. low ethical sensitivity in children under ten.d. liberal attitudes in children under nine.
B. There is statistically significant evidence linking exposure to television advertising to obesity in children under the age of twelve.
What are the negative effects of advertising on children?Digital ads are increasingly focusing on youngsters when they utilise apps, social media, games, and other forms of online access. These advertisements may harm kids by encouraging obesity in young people, damaging their self-esteem, and increasing cigarette usage.
Why do advertisements have such a strong impact on kids?For instance, a child is more likely to desire and ask for toys the more TV the child watches. Children need to understand that commercials aim to persuade you to make a purchase for this reason.
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8. How did Tucker's talent for press relations influence public opinion of him
during his life and in history?
Explanation:
because he was transparent with his talent and to the public he was servicing through press relations
An accounting device used to analyze transactions is a T account. t/f
True. An accounting device used to analyze transactions is a T account. The use of T accounts allows accountants to see the impact of transactions on individual accounts and the financial statements as a whole.
It is shaped like the letter "T" and is used to analyze transactions and their effects on a company's financial statements. The left side of the T represents debits, while the right side represents credits. The top of the T is the account name, such as "Cash" or "Accounts Receivable." When a transaction occurs, it is recorded in the appropriate T account by either a debit or a credit to show the increase or decrease in the account balance. For example, if a company receives cash from a customer, the "Cash" T account would be credited and the "Accounts Receivable" T account would be debited to reflect the increase in cash and the decrease in accounts receivable.
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What is the best option to get an OSHA inspection?
Fill out the official OSHA complaint form and include any supporting documentation if you want an OSHA inspection.
Ask OSHA or a local COSH group for the complaint form. The OSHA Area Office can receive the complaint form via mail, fax, or delivery. The goal of the Occupational Safety and Health Administration, or OSHA, is to keep workplaces safe and healthy for employees. As a result, OSHA would be alerted whenever a workplace endangers the health and safety of its workers, which might result in high fines or, in some situations, the closure of the firm. If a location of employment puts its employees in danger by having a variety of deadly pests, and if the employees have reported this, then they will take it to the concerned authorities.
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ecolap incorporated (ecl) recently paid a $0.94 dividend. the annual dividend is expected to grow at a 20.08 percent rate. at a current stock price of $35.25, what return are shareholders expecting? (do not round intermediate calculations. round your percentage answer to 2 decimal places. (e.g., 32.16))
If the dividend paid was $0.94 and is expected to grow at a 20.08% rate also a current stock price of $35.25, then shareholders expect a 23.28% return.
What is a dividend?
A dividend is a payment made quarterly by a corporation to its shareholders which is decided by the board of directors or stock reinvestments. The dividend yield, which is the dividend per share, is stated as a percentage of the share price of a corporation, for example, 2.5%.
High enough to cover your present income demands, a respectable dividend yield. however, low enough to imply that a company's payout is not under jeopardy. The range of dividend yields that satisfy these criteria is typically between 2% and 5%. Considering that an investor would not receive enough current income from a stock with a yield of less than 2%. The work is done in the attachment.
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Is Zappos relationship with Goody Two Shoes an example of cause related marketing?
Yes, Zappos' relationship with Goody Two Shoes can be considered an example of cause-related marketing.
Cause-related marketing (CRM) refers to a marketing strategy where a company partners with a nonprofit organization or a social cause to promote their products or services.
The idea behind this marketing approach is to connect the company's brand to a social or environmental cause and create a positive image for the company.
In the case of Zappos and Goody Two Shoes, Zappos has partnered with the non-profit organization to provide shoes to children in need. By connecting their brand to this social cause, Zappos is not only promoting their products but also demonstrating their commitment to giving back to the community.
This type of marketing helps the company create a positive image, build customer loyalty, and differentiate themselves from competitors.
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