The number one reason for the failure of new business is taking too many risks. Thus option (D) is correct.
What is a business?A business can be referred to as an organization or enterprising entity that engages in professional, commercial or industrial activities. There are different types of businesses like sole proprietorships, partnerships, corporations, and more.
The businesses are basically work for profit motive. Businesses can be small-scale or large-scale. Some of the biggest businesses in the world are Amazon and Walmart.
The number one reason for the failure of new business is taking too many risks. Therefore, option (D) is correct.
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Suppose a hypothetical economy is currently operating at point A on the per worker production function (PWPF labeled PFl in the accompanying graph. Which event could move the economy from point A to point B? a. increase in real GDP b. increase in the amount of capital c. decrease in the amount of capital d. technological advancement
The increase in the amount of capital could move the economy from point A to point B in the given hypothetical economy. Hence option (b) is the answer.
What does the term capital mean?In economics, capital consists of movable items like machinery and equipment used in the production of goods. The wealth or financial prowess of a person or organization is frequently defined as capital. The resources used to create value in an economy, known as capital, can be either physical or financial.
Things that provide value or advantage to their owner include a factory and its equipment, intellectual property like patents, or financial assets owned by a company or individual. These funds could be used to buy physical assets like buildings, companies, and machinery or intangible ones like patents and technical advancements. The two most typical forms of capital in business and economics are monetary and human.
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100 POINTS PLEASE HELP Which account will not appear on a post closing trial balance?
A. accounts receivable
B. accounts payable
C. cash
D. expenses
Answer:
The correct answer is D. expenses.
Explanation:
A post-closing trial balance is a list of all the accounts and their balances after adjusting entries have been made and closing entries have been posted to the general ledger. It is used to verify that the debits and credits are equal and that all temporary accounts have been closed out.
Expenses are temporary accounts that are used to record the costs of goods and services that a business uses up during the accounting period. At the end of the period, these accounts are closed out to the income summary account and then to retained earnings. As a result, expenses do not appear on the post-closing trial balance because they have been closed out and their balances have been transferred to the retained earnings account.
On the other hand, accounts receivable, accounts payable, and cash are all permanent accounts that are not closed out at the end of the accounting period. These accounts reflect ongoing business operations and continue to be recorded and reported on the company's financial statements. Therefore, they would appear on the post-closing trial balance.
_____ play a significant role in job design because they are commonly the people who establish jobs and their design components.a. Managersb. Employeesc. Human resource personneld. Business consultants
The correct option is C. Human resource personnel play a significant role in job design because they are commonly the people who establish jobs and their design components.
Human assets (HR) are the set of people who make up the group of workers of an organization, commercial enterprise zone, enterprise, or economy. A narrower idea is human capital, expertise, and the competencies that the people command. comparable phrases encompass manpower, exertions, employees, associates, or in reality: human beings.
The Human resources branch (HR department) of an organization performs human useful resource control, overseeing numerous aspects of employment, including compliance with exertions law and employment standards, interviewing and choice, overall performance management, administration of worker blessings, organizing of employee files with the specified documents for destiny reference, and some elements of recruitment (additionally called talent acquisition) and worker offboarding. They serve as the hyperlink between an employer's control and its employees.
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Auctions in recent years have resulted in higher prices paid for letters written by John Wilkes Booth than those written by Abraham Lincoln. Which of the following events would cause the price differences in these letters to get smaller?
a. The demand for Booth letters decreases.
b. The supply of Lincoln letters increases.
c. The demand for Lincoln letters increases and the supply of Booth letters increases.
d. The demand for Lincoln letters decreases and the demand for Booth letters increases.
Lincoln letters are more in demand, whereas Booth letters are more plentiful. The price disparity widens as a result of a combination of lower prices for Lincoln's letters and higher prices for Booth's letter.
It's crucial that we pay attention to the precise terminology used in both the Lincoln letters, queries and the replies when dealing with supply and demand. When discussing shifts in supply and demand curves, the entire curve moves to the right or left depending on the topic of changes in supply and demand. Students who are unfamiliar with economics frequently conflate variations in supply or demand with variations in the quantity supplied or demanded. Any changes in the quantity provided or required imply a movement from one point to another along the supply or demand curves, whereas the former shows a shift in the entire curve.
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sisson watch company has the following estimates, per 1,000 units produced and sold, for the upcoming year:
The minimum price that Sisson Watch Company must charge in the long run is $850. hence option (c) is the answer.
What advantages do minimal prices offer?If minimum prices are set higher than the present equilibrium price, consumers will demand less, forcing the market price to rise to a higher level. Consumer demand for the commodity or service will probably decline. To increase the income of producers, minimum pricing is implemented. The selling price for this kind of pricing is the lowest price at which a business may offer its goods for sale. Over time, the guaranteed minimum prices alter incentives. Farmers are encouraged to increase production when a high price is assured, which results in larger supply gluts than intended. This indicates that the expense of upholding the minimal price is greater than anticipated.
Given:
The minimum price = Total cost ÷ Number of units
= 500,000 + 200,000 + 55,000 + 45,000 + 30,000 + 20,000 ÷
= 850000 ÷ 1000
= 850
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The complete question is:
Sisson Watch Company has the following estimates, per 1,000 units produced and sold, for the upcoming year:
Total revenues
$2,000,000
Variable manufacturing costs
$500,000
Fixed costs
$200,000
R&D costs
$55,000
Marketing and administration costs
$45,000
Other operating costs
$30,000
Fixed marketing costs
$20,000
What is the minimum price Sisson Watch Company must charge in the long run?
(a) $630
(b) $1,000
(c) $850
(d) $1,660
Who is the chief accountant in an organization having responsibility for both financial and managerial?
The chief accountant with responsibility for both the financial and managerial accounting would typically be referred to as the Chief Financial Officer (CFO).
Who is a chief accountant and what is his responsibilty?A chief accountant is the top financial manager within an organization who is responsible for overseeing all financial reporting, budgeting, tax compliance, and internal financial controls. They provide strategic financial guidance to senior management and act as the primary liaison with the external auditors and regulators. They are also responsible for the overall financial health of the organization, ensuring that the financial statements accurately reflect its financial position.
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for identical cannons and identical projectiles and identical initial speeds, maximum distance for a projectile is attained for the cannon which launches at
For identical cannons and identical projectiles and identical initial speeds, maximum distance for a projectile is attained for the cannon which launches at 45° above horizontal.
A projectile is an item that travels freely under the effects of gravity and air resistance after being pushed by an external force. Although projectiles are any items in motion across space, they are most typically encountered in combat and sports. Mathematical equations of motion are used in ballistics to study projectile trajectories during launch, flight, and impact.
When, u is taken as initial speed and ∅ is taken as pointing angle the,
d = u^2 sin 2 ∅ / G
For the maximum, sin 2 ∅ = 1
I t can be expressed as:
sin 2 ∅ = sin 90 degree
2 ∅ = 90 degree
∅ = 45 degree
Blowguns and pneumatic rifles employ compressed gases, whereas most other guns and cannons use expanding gases released by propellants such as smokeless powder during abrupt chemical reactions. Railguns use electromagnetic fields to deliver continuous acceleration over the whole length of the device, boosting muzzle velocity significantly.
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When the manager of Cars R Us provided intensive training for her sales force so they could enhance their knowledge about the new battery powered vehicles, this manager was ________ her staff.
When the manager of Cars R Us provided intensive training for her sales force so they could enhance their knowledge about the new battery powered vehicles, this manager was empowering her staff.
Employee training is described as a structured series of actions for educating staff members in a way that increases the work skills needed for organizational development.
The employee experience has always been heavily centred on training, especially in labor-intensive sectors like manufacturing or education. Employees in these industries must possess very specialised hard skills in order to operate at their best.
When we examine how the digital transformation will affect businesses, the necessity for employee training intensifies. There is a definite requirement for upskilling to maintain relevance even in roles where occasional training was once thought to be sufficient.
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Identify which of the following lists include only examples of assets. O Equipment, dividends, land O Cash, accounts payable, supplies O Unearned revenue, accounts payable, cash, O Building, cash, accounts receivable
The lists that include only examples of assets is D. Building, cash, accounts receivable
What is an asset in finance?Anything that will or now has economic worth to a company is considered an asset. In essence, assets for businesses are any things that are under the company's control and ownership and are either currently valuable or have the potential to be profitable in the future. Examples include investments, equipment, and patents.
Any resource that a company or other economic organization owns or controls is considered an asset in financial accounting. Anything that has the potential to provide positive economic value qualifies. The ownership value that can be turned into cash is represented by assets.
Therefore, option D is correct.
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Describe the capital budgeting steps that would be necessary to determine whether this proposed project is feasible, as related to this specific situation.
Capital budgeting is a process used by businesses to determine whether a proposed project is feasible. To determine feasibility of a project, the following steps are necessary, (Given below).
Capital budgeting is the process of evaluating potential investments or expenditures to determine whether they are worth pursuing. This typically involves forecasting future cash flows, considering the time value of money, and calculating various financial metrics such as net present value (NPV) and internal rate of return (IRR) to determine the feasibility of a proposed investment. Capital budgeting is an important decision-making tool for companies as it helps to allocate scarce financial resources to the most profitable investments and ensure long-term financial stability.
Identifying the investment opportunity and defining the project. Forecasting future cash flows and estimating costs. Evaluating the project's profitability and risk. Comparing the project's expected return to the cost of capital. Making a decision on whether to invest in the project or not. Monitoring and reviewing the performance of the project.To learn more about Capital budgeting click here
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which of the following will not result in a temporary difference? installment sales. interest received on municipal obligations. advance rental receipts. product warranty liabilities
Product warranty liabilities of the following will not result in a temporary difference. If a product or service does not live up to the warranty during the warranty period, the manufacturer or seller may be held difference responsible and incur costs.
An assurance-type temporary warranty is the name given to this kind of warranty. As a contingent liability, a warranty must be recorded as a liability and warranty expense when the related sale of goods or difference services is recorded. Actual warranty expenses are incurred by the selling party, who then charges them to the liability account. a liability account that details the anticipated cost for repairing or replacing a product within its warranty period.
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Which of the following is true about secondary data?A) It is always current and, unlike primary data, it does not have to be updated.B) Unlike primary data, it can be obtained by using direct surveys and questionnaires by thecompany.C) It cannot provide extra information a company is looking for.D) It can be obtained more quickly and at a lower cost than primary data.E) It requires more effort compared to gathering primary data.
The correct statement for the secondary data is: It can be obtained more quickly and at a lower cost than primary data (option D)
Secondary data is information that has previously been gathered from primary sources and made easily available for use by researchers in their own research. It is a type of data that has previously been collected.
One of the benefits of secondary data is its low cost. It saves both time and money. It saves you time. It aids in making primary data collection more particular because secondary data allows us to identify gaps and shortcomings, as well as what more information needs to be acquired.
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The Sarbanes-Oxley Act created the Public Company Accounting Oversight Board (PCAOB). Which of the following is not one of the responsibilities of that board?
(a) Establish independence standards for auditors of public companies.
(b) Review financial reports filed with the SEC.
(c) Establish auditing standards for audits of public companies.
(d) Sanction registered audit firms.
The option (D) Sanction registered audit firms is not one of the responsibilities of the Public Company Accounting Oversight Board (PCAOB).
The Public Company Accounting Oversight Board (PCAOB) is a non-profit organization created by the Sarbanes-Oxley Act to oversee the auditing of public companies in the United States. The PCAOB is responsible for several important functions, including establishing independence standards for auditors of public companies, reviewing financial reports filed with the SEC, and establishing auditing standards for audits of public companies. This is done to ensure that public companies receive high-quality financial audits, which protects investors and promotes confidence in the financial markets.
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QUESTION 22
Recognizing your own emotions and those of others to help you avoid miscommunications is a good example of how
emotional intelligence can help communication.
O True
O False
Answer: True.
if you'd like an explanation let me know.
Matt's Mobile Services has designed a cell phone plan especially for tech-savvy teens who are heavy cell-phone users and live in households earning over $150,000 per year. In tailoring the plan for a specific group of consumers based on their particular needs, Matt's Mobile Services has provided an example of ________.
A) societal marketing
B) broadcasting
C) market targeting
D) the selling orientation
E) the product concept
Matt's Cellular Modems has demonstrated the concept of market targeting by customizing the plan for a certain number of customers depending on about there unique needs. C is the best choice.
How exactly does market targeting entail?
Target marketing is a marketing technique that divides a market into parts before focusing your advertising strategy on a specific or a small number of important sections made up of both the people with requirements and wants most perfectly approximate your value propositions.
Which of these 4 market targeting tactics do you use?
Generally, although there four sorts of marketplace targeting strategies:
market share (undifferentiated marketing)
specialized advertising (differentiated marketing)
specialized marketing (niche marketing)
Micromarketing.
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Innovative ideas may someday lead to a new way of addressing significant marine issues. Which of the following should be considered when evaluating the costs and benefits of a new innovative process?
I. Efficiency
II. Impact on environment
III. Maintenance and recurring costs
All three should be considered when evaluating the costs and benefits of a new innovative process.
Efficiency, impact on environment, and maintenance and recurring costs are all important factors to consider when developing and evaluating new processes. Efficiency should be measured in terms of time and resources used, while the impact on the environment should be assessed in terms of potential pollution or other forms of ecological damage. Maintenance and recurring costs should also be taken into consideration, as they can have a significant effect on the overall cost-effectiveness of the process.
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In at least 150 words, highlight the six current trends in marketing research. How are each of these trends beneficial to research marketing? What makes them unique? Be sure to describe the trends in detail.
Answer:
Look below
Explanation:
Marketing research is an important component of businesses’ strategic planning as it helps organizations make data-driven decisions. Currently, there are six major trends in marketing research: big data, artificial intelligence, social listening, virtual reality, mobile research, and behavioral economics.
Big data involves collecting and analyzing large volumes of data to reveal patterns and insights that can be used to inform business decisions. Artificial intelligence allows for data analysis to be done more efficiently and accurately, as well as enabling personalized marketing efforts. Social listening involves tracking and analyzing social media conversations to gain insights into customer behavior and sentiment towards a brand.
Virtual reality allows for immersive research experiences, while mobile research allows for data to be collected on-the-go, making it more convenient for participants. Finally, behavioral economics is a unique trend that involves applying psychological principles to consumer behavior to better understand how customers make decisions.
Each of these trends is beneficial to research marketing in their own way. Big data and AI allow for more efficient and accurate data analysis, while social listening provides insights into customer sentiment. Virtual reality and mobile research offer new ways to conduct research, and behavioral economics provides a deeper understanding of customer behavior.
Overall, these trends are unique in their ability to provide new and innovative ways to collect and analyze data, ultimately leading to more informed and successful business decisions.
in the relation below, the cell for the zone of the plant with a plantid of 200 is empty indicating the absence of a data value. which of the following is the proper term for this?
In the relation below, the cell for the zone of the plant with a planted of 200 is empty indicating the absence of a data value. No value is the proper term for this.
The cells of the plant depend on the type of plant. For example, if the plant is a flowering plant, it would have cells such as epidermal cells, xylem cells, and phloem cells. Algae also have specialized structures, such as flagella, depending on the type of algae.
When data values are missing, it can be difficult to make sense of the data. Depending on the type of data, there are several ways to address missing values.
One way is to use multiple imputation, which uses statistical techniques to create estimates for missing values. Other methods include replacing missing values with the mean, median, or mode of the data set, or simply dropping the missing values from the data set.
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which of the following can most accurately be concluded about the broader economic conditions of the period described in the excerpt? A) Businesses made use of new management structures to increase the production of goods.B) Agricultural production continued to be the primary economic activity in the South.C) The economic gap between the social classes narrowed as standards of living improved.D) Large-scale industrial production was accompanied by anti-capitalist government policies.
The following can most accurately be concluded about the broader economic conditions of the period described in the excerpt Businesses made use of new management structures to increase the production of goods.
Which of the following measures the overall economic growth of a nation the best?Although there are other ways to gauge economic expansion, the gross domestic product is the most well-known and often monitored and reported indicator (GDP).
What are the primary elements that need to be taken into account when enhancing the state of the economy?building up of capital stock.
increases in the number of workers or hours worked, for example.
technological progress.
Which of the following indicators is most frequently used to gauge how economically secure the average citizen is in a country?GDP is significant since it provides information on the size and health of an economy. Real GDP growth is frequently used as a gauge of the economy's overall health.
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_____ can influence _____ due to the impact that _____ can have on _____. Select one:
A. perceptions; decision making; biases; attitudes
B. attitudes; decision making; biases; perceptions
C. biases; decision making; perceptions; attitudes
D. biases; perceptions; decision making; attitudes
E. perceptions; biases; attitudes; decision making
Biases can influence perceptions due to the impact that decision making can have on attitudes.: D. biases; perceptions; decision making; attitudes.
How biases can influence perceptions?Biases can influence perceptions, which can in turn influence decision making. Attitudes also play a role in this process, as they can be shaped by our perceptions and biases, and they can influence our decisions.
Thus, all four elements, biases, perceptions, attitudes, and decision making, are interrelated and can impact one another.
Therefore the correct option is D.
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_____ is used for identifying and correcting potential quality problems inherent to product and process designs
Statistical process control (SPC) is used for identifying and correcting potential quality problems inherent to product and process designs.
Statistical process control (SPC) is a quality management technique used to identify and control potential quality issues in product and process designs.
It involves collecting data from the process and analyzing it to identify sources of variation. SPC helps to identify and quantify variation in a process, compare it to established limits, and make corrections to minimize variation.
The main principles of SPC include:
1. Establishing control limits that define the acceptable range of variation for a process.
2. Collecting data from the process to identify sources of variation.
3. Analyzing the data to identify patterns of variation.
4. Taking corrective actions to minimize variation and improve the process.
5. Monitoring the process over time to ensure that it remains within the established control limits.
SPC is an effective tool for ensuring the quality of products and processes and for improving the efficiency and effectiveness of the production process.
It is used in many industries to ensure that products are manufactured to the highest quality standards.
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Haswell Enterprises' bonds have a 10-year maturity, a 6.25% semiannual coupon, and a par value of $1,000. The going interest rate (rd) is 7.75%, based on semiannual compounding. What is the bond's price?
The price of the bond is $896.93
Par Value = $1,000
Annual Coupon Rate = 6.25%
Semiannual Coupon Rate = 3.125%
Semiannual Coupon = 3.125%*$1,000
Semiannual Coupon = $31.25
Semiannual Period to Maturity = 20 (10 years)
Annual Interest Rate = 7.75%
Semiannual Interest Rate = 3.875%
Price of Bond = $31.25 * PVIFA(3.875%, 20) + $1,000 * PVIF(3.875%, 20)
Price of Bond = $31.25 * (1 - (1/1.03875)^20) / 0.03875 + $1,000 / 1.03875^20
Price of Bond = $896.93
So, The price of the bond is $896.93
In finance, a discount is the interest payment obtained by way of a bondholder from the date of issuance until the date of adulthood of a bond. The certificates frequently also contained a report referred to as a talon, which (while the unique block of coupons was used up) could be indifferent and offered as an alternative for a block of additional coupons.
Coupons are generally described in phrases of the "coupon charge", that's calculated by adding the sum of coupons paid per year and dividing it by the bond's face cost. The starting place of the time period "coupon" is that bonds have been traditionally issued in the form of bearer certificates. bodily possession of the certificates was (deemed) evidence of possession. numerous coupons, one for each scheduled hobby payment, were imprinted on the certificate.
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able company owes interest on a note for a loan. the note is dated december 1 and is due on february 1. on december 31, interest expense should be accrued for the following period:
On December 31, interest expense should be accrued for the period from December 1 to December 31 for the loan.
Interest on a loan is typically calculated based on the amount of the loan and the interest rate, and it accrues over time. When the loan is due on February 1, the borrower is responsible for paying the full amount of interest that has accrued from the date of the loan (December 1) up to the due date.
However, in accrual accounting, interest expense is recognized when it is incurred, even if payment has not yet been made. This means that on December 31, even though the loan is not due until February 1 and the interest payment has not yet been made, interest expense should be accrued for the period from December 1 to December 31.
By recognizing the interest expense on December 31, the company is accurately reflecting the financial impact of the loan on its financial statements and providing a more accurate picture of its financial health.
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True/Falsebusiness intelligence (bi) uses scorecards and dashboards to support decision-making activities, whereas business analytics (ba) uses data mining tools and predictive modeling.
It is true that business intelligence (bi) uses scorecards and dashboards to support decision-making activities, whereas business analytics (ba) uses data mining tools and predictive modelling.
What is business intelligence?Business intelligence (BI) refers to the procedural and technical infrastructure that collects, stores, and analyzes the data produced by a company’s activities. BI is a broad term that encompasses data mining, process analysis, performance benchmarking, and descriptive analytics. BI parses all the data generated by a business and presents easy-to-digest reports, performance measures, and trends that inform management decisions.
Self-service BI is an approach to analytics that allows individuals without a technical background to access and explore data.
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diminishing marginal benefit a. can be observed in the downward slope of the demand curve. b. can be observed in the upward slope of the supply curve. c. does not affect a buyer's decision. d. means that consumers are willing to pay more for additional units of an item.
Diminishing marginal benefit can be observed in the downward slope of the demand curve.
What is diminishing marginal benefit ?
According to the law of decreasing marginal benefits, the amount of satisfaction obtained from each unit of a product will decrease as more of them are consumed. Most of the time, a single purchase can satisfy a consumer's demand for a particular item because needs are generally constrained.
According to the "Law of Diminishing Marginal Usefulness," the marginal utility of any good or service declines as the amount of that good or service rises, ceteris paribus.
What is the most effective illustration of declining marginal utility?
A prominent example of a good with decreasing marginal utility is food. Consider an apple as an illustration. An apple is a fairly high value item if you're famished.
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suppose that a steel factory emits a certain amount of air pollution, which constitutes a negative externality. if the market does not internalize the externality,Select one:
a. the supply curve would adequately reflect the marginal social cost of production.
b. consumers will be required to pay a higher price for steel than they would have if the externality were internalized.
c. the market equilibrium quantity will not be the socially optimal quantity.
d. producers will produce less steel than they otherwise would if the externality were internalized.
The situation that will happen if the market does not internalize the externality is c. the market equilibrium quantity will not be the socially optimal quantity.
In the term of economic, Market equilibrium generally can be defined as a market state where the supply in the market is equal to the demand in the market. In the other side, The equilibrium price generally can be described as the price of a good or service when the supply of it is equal to the demand for it in the market. The market equilibrium has a function to measure and maintain result prices become stable.
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at the point at which it is currently producing, britain must give up the production of 75 hats to produce 25 additional sweaters. the opportunity cost of producing 4 sweaters is hats. a 4 b 3 c 71 d 79 e 12
At the point at which it is currently producing, Britain must give up the production of 75 hats to produce 25 additional sweaters. the opportunity cost of producing 4 sweaters is 12 hats.
A sweater or pullover, also known as a jersey or jumper, is an article of clothing that covers the top portion of the body and is often constructed of knit or crocheted material. The outfit is frequently referred to as a slipover, tank top, or sweater vest when it has no sleeves.
Both adults and kids wear sweaters, frequently over a shirt, blouse, T-shirt, or other top, but also occasionally near to the skin. Although wool was once the material used to make sweaters, they can today be created from cotton, synthetic fibres, or any mix of these.
Hence the correct option is E
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What is the net income from the following: Revenues, $11,300; Liabilities, $3,300; Expenses, $3,700; Assets, $18,800; Dividends. $1,400 0
With $11,300 in revenue, $3,300 in liabilities, $3,700 in expenses, $18,800 in assets, and $1,400 in dividends, then the net income is $6,100.
The net income is calculated as Revenues minus Expenses minus Dividends, which is:
$11,300 - $3,700 - $1,400 = $6,100.
It's important to note that Assets and Liabilities are not directly taken into account when calculating net income, as they are not expenses or revenues.
Assets represent the resources a company owns, while liabilities represent the debts a company owes. However, both Assets and Liabilities can impact a company's financial health and its ability to generate income in the future. Assets can provide a source of revenue or be sold to generate cash, while liabilities can increase expenses or reduce a company's ability to invest in growth.
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shed light on how political and legal risks can affect trade and business activity. if you want to analyze the political and legal structure of a country before starting a business. how would you ?
The political risk directly affected businesses, They have a direct impact on the country and the companies that were operating from the borders.
What is Business?An innovative company or group that engages in professional activities is referred to as a business. They could be industrial, commercial, or something else. Businesses that are for-profit operate to make a profit, whereas those that are nonprofit do so to further a philanthropic cause.
The factors by which the political and legal risk affect the business, As the political factors, are the bigger picture, The various topics are as such the tax policy. There are different laws be their antitrust laws or intellectual property laws.
Therefore, As a result, there are political risk factors experienced is there in foreign direct investment
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The trial balance is an internal report used to determine whether total debits _____ total credits.
Answer:
The answer to your question is EQUAL total credits.
Explanation:
A trial balance is an internal report used to determine whether total debits equal total credits. A trial balance shows the ending balances obtained from the ledger listed in either the debit or credit column.
I hope this helps and have a wonderful day!