One of the fundamental foundational rules of accounting is the cost principle. The historical cost concept is another name for it. According to the cost principle, when an asset is purchased it must be documented at its purchase price in cash (or its equivalent).
The four fundamental tenets of financial accounting are (1) economic entity; (2) fiscal period; (3) going concerned; and (4) stable dollar. The cost principle states that rather than recording transactions at current market value, financial records should reflect historical cost or the actual cash worth at the time the asset was purchased. The cost principle is often referred to as the historical cost notion and the cost principle.
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Under a group life policy, the insurer will issue an individual _____ to the policyowner for delivery to each person insured.
A) policy
B) certificate
C) application
D) rider
It is not true that you "own" your group life insurance policy. The group life insurance plan might not follow you if you left the firm or were fired, for whatever reason.
As soon as a job is lost, the insurance usually ends as well. You are the holder of a personal life insurance policy. Two nations that produce two different items side by side provide an illustration of the benefits of trade. By trading the goods that one nation has more of but less of demand for, both nations benefit more. There is a straightforward explanation for this distinction: Individual insurance is acquired by a single person or family, whereas group insurance is coverage purchased by an employer.
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what types of metrics measure customer satisfaction?
you are a project manager for a major golf club manufacturer and your team is working on developing a new line of golf clubs for the upcoming season. based upon last year's project results, the professionals had the clubs two months before the season started. this year, the plan is to achieve the same results. which type of forecasting is being used in this example? answers a. judgmental b. ensemble c. time series d. econometric
Time series type of forecasting is being used in this example.
What is Time series forecasting?
In order to produce forecasts and guide strategic decision-making, time series forecasting involves examining time series data using statistics and modeling. It's not always an accurate prediction, and forecast probabilities might vary greatly—especially when dealing with the variables that frequently fluctuate in time series data and with outside influences. Future events are predicted using time-series forecasting models, a specific type of predictive modeling. Time-series forecasting models account for the fact that data is time-based, setting them apart from other predictive modeling approaches.
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work in progress (wip) limits place constraints on how many items a team works on at any given time. what scrum value do wip limits encourage for a team? 1 point openness commitment focus courage
Focus is the scrum value do wip limits encourage for a team.
What is a scrum value?
Commitment, focus, openness, respect, and courage are the five Scrum values. These principles are used as a framework for team and individual conduct in the Scrum technique with the goal of fostering collaboration and improving project success rates. Product owner, Scrum master, team members, and stakeholders are the four main roles that Scrum teams concentrate on. They all strive to achieve the same objective, which is to add value for the client, patient, or consumer. Most importantly, each team member contributes in a unique way to the value being created. Scrum teams put these ideas into practise in a variety of ways, such as sprint reviews, retrospectives, and daily standups where team members can discuss their progress. It encourages personal accountability, provides structure for challenging assignments, and keeps the work flowing.
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When Cabot Corporation used the BCG matrix to evaluate its carbon black manufacturing business, the model led them to move away from ________ and to diversify into unrelated businesses listed as stars by the model. This resulted in a decline on return on assets. They eventually returned to carbon black manufacturing and divested the unrelated businesses; their 2016 revenue was 2. 4 billion USD
Core Markets refers to all present and upcoming markets in the USA where Holdings and its Subsidiaries sell retail goods.
New stocks and bonds are first offered to the public on the primary market. Investors can buy securities from the issuer directly in a primary market. Initial public offerings (IPOs), private placements, rights issues, and preferred allotments are examples of primary market issues.
An organization that pursues expansion in product markets where the primary success determinants are unconnected to one another is often referred to as an unrelated-business diversifier. There should be little to no functional talent transfer between a corporation's many companies, whether it be a holding company or a conglomerate.
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which one of the followings involves a working capital management decision? a.What is the maximum level of cash to be kept in the firm's bank account? b.What is the most efficient process for producing a product? c.How many hours of overtime should manufacturing employees be allowed to work? d.When is the appropriate time to replace the delivery fleet? e.Should a newly available parcel of land be acquired?
How much money may you keep in the company's bank account at one time? Option A is correct.
What are working capital management decisions?The link between a short – assets and liabilities is working capital management. It aims to make sure that a firm can cover its regular operational costs while also allocating its resources the most profitable way. Modern accounts payable and procurement solutions are used to manage working capital. As a result, cash is made available on the income statement. It is the portion of total capital that is thought to be the most liquid because it is the money that a business requires to cover its ongoing expenses. Net working capital is another name for working capital (NWC). This is derived by comparing the current assets and liabilities on the balance sheet.
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In order to create a return in the practice environment when not in the office, the Tax Professional must launch __________.
a. Practice-in-the-Cloud environment.
b. Work Center environment.
c. BlockPay.
d. Amp.
The Tax Professional must launch Practice-in-the-Cloud environment. the act of managing, processing, and storing data on a network of remote servers located on the internet rather than a local server or personal computer.
Users and businesses Tax can avoid managing physical servers or running software on their own computers by utilising cloud computing. According to NIST Special Publication 800, a cloud environment is a group of interconnected systems and processes that work together to provide services in a way that is independent of the underlying hardware or software used for that purpose. It includes hybrid clouds as well as private, public, and community clouds.
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which law was developed to deter inducements or rewards for sending business between a provider and a hospital, a provider and a dme supplier, or a provider to provider situation?
The law that was developed to deter inducements or rewards for sending business between a provider and a hospital, a provider and a DME supplier, or a provider to provider situation is the Anti-Kickback Statute (AKS).
What is the law about?The Anti-Kickback Statute is a federal law that prohibits offering, paying, soliciting, or receiving any form of remuneration, directly or indirectly, in exchange for referring an individual for a healthcare item or service that is reimbursable by a federal healthcare program, such as Medicare or Medicaid.
Therefore, the purpose of the AKS is to prevent healthcare providers from making financial arrangements that could compromise the quality of patient care and lead to the overutilization of healthcare services.
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Many theaters sell empty seats at a deep discount just before show time. What economic concept is displayed by this behavior?
A. Consumer demand
B. Sunk costs
C. Price optimization
D. Thinking at the margin
the answer for the question Many theaters sell empty seats at a deep discount just before show time. What economic concept is displayed by this behavior? option B. Sunk costs.
Sunk costs, also known as retroactive costs, refer to investments already made that cannot be recovered. Examples of corporate sunk costs include marketing, research, installation of new software or equipment, salaries and benefits, or operating expenses.
Opportunity cost is the value of the benefit of a lost alternative, a suboptimal alternative that could have been chosen but not chosen. Another way of looking at it is that "to choose is to refuse." One choice is accepted only by rejecting another choice.
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What happens to quantity demanded when price increases?
Price increases cause a fall in demand (but demand itself stays the same). As the price drops, the quantity demanded increases. This is the Law of Demand.
Why do prices increase when demand grows?A rise in demand and a fall in supply will raise the equilibrium price, even if it is impossible to predict how it will affect the equilibrium quantity. Prices will increase for all quantities because consumers now place a higher value on products and producers must charge a higher price to sell them.
Does a price increase make a certain amount less desirable?The cost of a good or service in a market determines the quantity that customers want. When non-price factors are eliminated from the equation, it is evident that higher prices cause a decrease in the quantity demanded while lower prices cause an increase in the quantity demanded.
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Is a response to system inhibitors in order to answer the question of how ?A)Demand anticipation B)Inventory management C)Process variability D)Lean operations
The correct answer is
D) Lean operation Is a response to system inhibitors in order to answer the question of how.
The principle underpinning the business concept known as lean operations is doing more with less. It is an easy method for running a business and improving everyday operations.
To put it another way, implementing lean operations is all about improving the productivity of your workflows, à la Marie Kondo.Examples of lean operations exist in every industry. Amazon.com is a company that uses this tactic; their internal operations approach is characterised by their commitment to the customer. After 25 years, they are still committed to upholding its original mission statement, "We aspire to be Earth's most client-centered organization."
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earnings per share are $4; net income is $50,000; and the weighted average shares outstanding are 10,000. preferred dividends paid are .
The earning per share is $2.20
Earnings per share (EPS) is calculated on net income available to the common stockholders, $130,000 - $20,000, or $110,000, divided by weighted average shares of common stock outstanding, 50,000. The EPS = $110,000 / 50,000 = $2.20
The profit of a corporation is divided by the number of outstanding shares of its common stock to arrive at earnings per share (EPS). The resultant figure is used to gauge a company's profitability. A corporation frequently reports EPS that has been modified for unusual items and probable share dilution.
EPS is among the most used metrics for determining a company's profitability. Subtract any preferred dividends from net income before calculating a company's EPS. Next, divide that sum by the number of the company's outstanding shares. The price-to-earnings ratio, or P/E valuation ratio, depends on EPS.
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anne buys her store's art supplies from a wholesaler. she purchases 8 canvases that are 16 by 20 inches for $7.16 each. how much profit does anne make on the sale of these 8 canvases? gauth
By selling these 8 canvases, Anne earns a profit of $57.28.which is the appropriate response would be choice (C).
What is the profit?By selling these 8 canvases, Anne earns a profit of $57.28.which is the appropriate response would be choice (C).
The difference between the selling price and the original cost price is the profit.
A wholesaler is where Anne gets the art supplies she needs for her company.
She buys eight 16 by 20-inch canvases for $7.16.You must know the price at which Anne sells these eight canvases as well as the cost of purchasing them from the wholesaler in order to determine the profit she makes.
If she purchases 8 canvases at a cost of $7.16 apiece, the total cost of the canvases is:
⇒ 8 × $7.16
The result of doing the multiplication operation is
⇒ $57.28.
As a result, she makes $57.28 in profit on the selling of these 8 paintings.Therefore, a choice would be the appropriate response (C).
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The total cost of owning the product or receiving the service.
The cost of a good or service is determined by the price that the consumer is willing to pay. A product's price is its monetary value as a medium of exchange.
The cost of a good or service is determined by how much the seller thinks the buyer will pay for it. Demand and supply factors in a market interact to determine price. The willingness of buyers and sellers to engage in transactions is represented by supply and demand. When buyers and sellers can reach a price agreement, an exchange of a product occurs.
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Which of the following are attributes of FASB? (Select all that apply.) Full-time board members, independence, and private sector organization
The Financial Accounting Standards Board (FASB) is the non-public area crew responsible for formulating generally everyday accounting ideas (GAAP). The Board consists of seven full time members who are appointed for a five-year term (eligible for one extra term).
What are the following attributes of FASB?FASB (Financial Accounting Standards Board) lists six qualitative characteristics that determine the fantastic of financial information: Relevance, Faithful Representation, Comparability, Verifiability, Timeliness, and Understandability.
Established in 1973, the Financial Accounting Standards Board (FASB) is the independent, private-sector, not-for-profit agency based in Norwalk, Connecticut, that establishes economic accounting and reporting requirements for public and personal corporations and not-for-profit agencies
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Balance sheet is a financial statement might an investor find the company’s resources that are expected to provide future benefits .
An organization's assets, liabilities, and shareholder equity are listed on a balance sheet, which is a financial statement. One of the three key financial statements used to assess a company is the balance sheet. It offers a snapshot of the assets and liabilities of a corporation as of the publication date.
A balance sheet provides you with a quick overview of your company's financial situation at any given time. A balance sheet, along with an income statement and a cash flow statement, can aid business leaders in assessing the financial health of their organisation. A balance sheet is a financial statement that lists the assets and liabilities of a corporation at a certain point in time. One of the three primary financial statements considered for assessment is this one.
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depository institutions (dis) play an important role in the transmission of monetary policy from the federal reserve to the rest of the economy because:
The Federal Reserve's monetary policy is disseminated throughout the rest of the economy through depository institutions (DIs), partly even though DI deposits make up a significant percentage of the monetary policy.
Both the Home Mortgage Disclosure Act and the National Reinvestment Act were created to offer incentive programs for adhering to consumer protection regulations.
Given that the mortgage note would be a recently issued security, the definition of the concept of a loan for a home is regarded as a principal security.
The recent financial crisis had a smaller overall impact on credit unions than it did on other depository institutions (DIs) since, on average, they held greater government and agency shares of stock and possess a slightly greater asset base in consumer credit.
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how should a permanent loss in value of an investment using the equity method be treated?
A loss is reported the same as a loss in value of other long-term assets while using the equity method.
A loss is reported the same as a loss in value of other long-term assets when using the equity method. This means that the losses incurred by the investor are recognized in the same way as any other losses associated with long-term assets.
The investor's share of the loss is reported in the investor's income statement, and the investor's share of the loss is also reported in the investor's equity. This method of accounting helps to ensure that the investor's financial statements are accurate and up-to-date.
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Using the legend provided, classify each of the following tax sources.
Legend
P = Primary tax source
S = Secondary tax source
B = Both
N = Neither
Tax Sources:
a. Sixteenth Amendment to the U.S. Constitution.
b. Tax treaty between the United States and India.
c. Revenue Procedure.
d. Chief Counsel Advice (issued 2009).
e. U.S. District Court decision.
f. Yale Law Journal article.
g. Temporary Regulations (issued 2014).
h. U.S. Tax Court Memorandum decision.
i. Small Cases Division of the U.S. Tax Court decision.
j. House Ways and Means Committee report.
The federal, state, and municipal governments in the USA are distinct from one another, and taxes are levied at each of these levels.
Income, wages or payroll, property, sales, dividends and funds, imports, estates, gifts, and a variety of other items are all liable for taxation. Federal, state, and local governments collected 25.5% of GDP- gross domestic product in taxes in 2020, less than the OECD average of 33.5% of GDP. In terms of tax income to GDP, the United States ranked seventh lowest among OECD nations in 2020, having a higher ratio than Mexico, Colombia, Chile, Ireland, Costa Rica, and Turkey. Labor income is taxed more steeply than capital income. Indirect taxation of some activities over others can also take the shape of various taxes and subsidies for various sources of income and spending.
a. Sixteenth Amendment to the U.S. Constitution - P
b. Tax treaty between the United States and India- P
c. Revenue Procedure- P
d. Chief Counsel Advice (issued 2009)- S
e. U.S. District Court decision- P
f. Yale Law Journal article- S
g. Temporary Regulations (issued 2014)- P
h. U.S. Tax Court Memorandum decision- P
i. Small Cases Division of the U.S. Tax Court decision- N
j. House Ways and Means Committee report- P
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all of the following are transfer costs associated with estate planning except: group of answer choices costs of retitling real estate. estate and inheritance taxes. attorney fees for documents. property taxes on inherited property.
With the exception of property taxes on inherited property, all of the following are transfer fees related to estate planning. Here option D is the correct answer.
Transfer costs associated with estate planning refer to expenses incurred in transferring ownership and control of assets from one person to another, usually upon death or as part of a planned distribution.
Costs of retitling real estate refer to expenses incurred in changing the legal title of a property from the original owner to the new owner. Estate and inheritance taxes are taxes levied by the government on the transfer of assets from a deceased person to their heirs.
Attorney fees for documents refer to the fees charged by an attorney for preparing the necessary legal documents for estate planning, such as a will, trust, or power of attorney.
Property taxes on inherited property are taxes paid on the ownership of a property, regardless of how the property was acquired. This is not considered a transfer cost associated with estate planning as it is a regular ongoing expense incurred by all property owners.
Complete question:
all of the following are transfer costs associated with estate planning except: group of answer choices
A - costs of retitling real estate.
B - estate and inheritance taxes.
C - attorney fees for documents.
D - property taxes on inherited property.
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An oral communication method is recommended for what communication situation?
The oral communication method is recommended where direct interaction is needed.
Oral communication, usually referred to as verbal communication, is a kind of communication based on the words and speech produced by a human being. With the ability to speak and listen, this form of communication may simply transmit a message. A personal touch, quick feedback, and the capacity to establish rapport and trust with the audience are frequently required in situations when oral communication is advised.
It is also suggested when a direct engagement is necessary or when the communication issue is of a transient nature. Face-to-face contact such as meetings, seminars, conferences, interviews, etc. is crucial to establish a rapport and confidence. The right communication technique must be chosen based on the circumstance and the desired result, as the incorrect technique might result in misconceptions and unproductive communication.
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A grandmother invests $1000 in the stock market at 16% interest compounded continuously. What would be the ending balance after 5 years?
$11,000 would be the ending balance after 5 years. It is calculated by multiplying the initial principal amount by one, then adding the yearly interest rate raised to the number of compound periods and deducting one.
The resulting value is subsequently deducted from the loan's entire original amount. The letters P, I, and n stand for the principal, interest rate, and compounding periods, respectively. The interest you earn on interest is known as compound interest. Simple math may be used to demonstrate this: if you have $100 and it generates 5% interest annually, you will have $105 at the end of the first year. You will wind up with $110.25 at the conclusion of the second year.
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Indicate (either yes or no) whether each of the following would be included in an auditors' report on financial statements prepared using a special purpose framework.
1. A statement that the engagement was performed under auditing standards related to the special purpose framework.
2. Statements providing a general description of an audit examination.
3. The auditors' opinion on the fairness of the financial statements.
4. A statement indicating that the financial statements were prepared using a special purpose framework as well as identifying footnote or other disclosures providing further information about the special purpose framework.Yesselected answer correct
5. The auditors' opinion on the appropriateness of the special purpose framework for general use.
6. Statements describing management's responsibility for the financial statements.
7. A statement indicating that management is responsible for the selection of the special purpose framework used to prepare the financial statements.
8. The auditors' opinion on the materiality of differences between the financial information prepared using the special purpose framework and that under generally accepted accounting principles.
The following statements about the auditor's report as follows:
1. A statement that the engagement was performed under auditing standards related to the special purpose framework - No. Thus, 2. Yes
3. Yes, 4. Yes, 5. No, 6. Yes, 7. Yes, 8. No.
An auditor's report is a written letter from the auditor that expresses the auditor's opinion on whether a company's financial statements are in accordance with generally accepted accounting standards (GAAP) and are free of substantial misrepresentation.
Normally, the auditor's report is addressed to the individuals for whom the report is written.
It is frequently addressed to the shareholders or those entrusted with the governance of the company whose financial accounts are being audited (or to the board of directors of the entity).
Therefore, the following statements are:
1. No, 2. Yes, 3. Yes, 4. Yes, 5. No, 6. Yes, 7. Yes, 8. No.
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bonds that pay no interest unless the issuing company is profitable are called
Income debt instruments that don't bear interest unless the issuer is profitable. The formative days will have a higher interest expenditure if assets are amortized using the intelligent strategy and therefore are subsequently released at quite a premium.
What are bonds whose owners' names do not appear on file with the issuing company called?
carry bonds Bonds known as "bearer" are fixed-income investments with anonymous certifications.
What do people refer to as unsecured debt securities?
Debentures, commonly referred to as unsecured bonds, are securities that are guaranteed either by entity's "full faith and credit" as opposed to a specified asset. To put it another way, the investment has the issuer's guarantee of return but no recourse to any specified collateral.
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What is specialization and trade?
A country engages in specialisation when it concentrates its labour, resources, and capital on the creation of a good or service in which they are experts.
Trade is when nations create a relationship that promotes the exchange of goods and services.
What is specialization?A South American corporation picking bananas is an example of how specialisation includes concentrating on a certain skill, activity, or industrial process to become a leader or expert. In order to increase efficiency, specialisation is a production technique whereby an organisation concentrates on producing a small range of items. Trade benefits from specialisation since it benefits both parties to trade agreements. Both countries will be able to boost the overall output within their respective countries while also saving time and resources. If you specialise, you concentrate on a certain facet of a bigger subject. If you're a nurse, you might focus on giving care to newborns and children under the specialty of paediatric care.
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as a teenager, frank discovered that he loved to cook. after attending culinary school, he borrowed money from the bank to get his business start-up funds that he used to open a small restaurant. he is personally liable to pay the bank back. if the business goes under frank could personally lose his house and car if he defaults on the loan. based on this description, what type of business structure is frank's business?
Given the circumstances, Frank's company is a sole proprietorship.
What is Sole Proprietorship?A sole proprietorship is a type of business that is owned and operated by one person and in which there is no legal separation between the owner and the business entity.
It is also referred to as a lone trader ship, individual entrepreneurship, or proprietorship.
A sole proprietor may hire staff members and does not always work alone.
The lone proprietor is solely responsible for all losses and obligations and receives all gains (subject to business-specific taxes).
The owner of the firm is the owner of all of the company's assets and is also responsible for all of the company's debts.
In contrast to a partnership, which has at least two owners, it is a "single" proprietorship.
Therefore, given the circumstances, Frank's company is a sole proprietorship.
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product design and process selection are examples of _______ decisions.
Product design and process selection can be called as examples of System design decisions. It is the process of defining system components
System design decisions reflect strategic organizational decisions. This includes the long-term commitment of resources and the decision on system operating parameters.
System design is the process of characterizing system components such as modules, architecture, components, interfaces and data of a system according to specific requirements. System design is such as modules, architecture, components and their interfaces, and system data based on specific requirements.
System design is an interdisciplinary engineering activity that enables the construction of successful systems. A system can be defined as an integrated set of components that serve a specific purpose.
After the system requirements are established, the next step is to translate them into technical specifications so you can build your own system. This is where system design comes into play.
There are four system design processes:
developing stakeholder expectations, technical requirements, logical decomposition, design solutionsTo know more about System Design ,
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Which one of following options helps companies reduce costs when they sell consumer goodsâ globally?
A..Standardizing certain marketing activities
B.Outsourcing most of their business
C.Considering foreign direct investment
D.Receiving payment in U.S. dollars only
E.Hiring international staff to have better control and operate more efficiently
A. Standardizing certain marketing activities can help companies reduce costs when they sell consumer goods globally. By standardizing certain marketing activities, such as advertising, packaging, and product design, companies can reduce the costs associated with marketing their products in multiple countries.
By using a consistent approach across all markets, companies can achieve economies of scale, which means they can produce and distribute products more efficiently and cost-effectively.
Standardizing certain marketing activities also makes it easier for companies to maintain brand recognition and consistency across multiple markets, which is important for building customer loyalty and trust. Additionally, standardization can reduce the risk of marketing mistakes or cultural missteps, which can be costly in terms of time, money, and reputation.
In conclusion, standardizing certain marketing activities is one way for companies to reduce costs when selling consumer goods globally. By using a consistent approach across all markets, companies can achieve economies of scale, maintain brand recognition, and reduce the risk of marketing mistakes.
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schedule to must be filed by an entity that expects to own more than what percentage of the target company's securities?
If an organization intends to purchase more than 5% of the shares of another company, a form must be submitted to the Securities and Exchange Commission.
What does the 5% SEC rule mean?
Until their holdings fall below 5%, shareholders who purchase more than 5 percent of the outstanding shares of a class of equity securities that your company has registered under the Exchange Act are required to file beneficiary owner reports on Form 13D or 13G.
The schedule must be filed by an entity that expects to own more than 5% of the target company's securities. The Securities and Exchange Commission (SEC) requires the filing of a Schedule 13D.
Therefore, When a company tenders shares of another company as part of a takeover proposal, Schedule TO-T must be submitted.
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what is the main economic benefit of public disclosure laws?
They ensure that companies can enter into contracts that are enforceable by law.
The basic law of the United States is found in the Constitution. The basic principles of the populace are codified. The Constitution's interpretation as well as the meaning of any laws approved by Congress must be determined by the courts. There are numerous objectives for law. Standards-setting, order-keeping, conflict-resolution, and rights- and liberties-protection are the four primary ones. Because society is dynamic and law is intended to regulate society, according to jurist Arnold, we cannot define law in one or two phrases.
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