False. When an investor sells inventory to an outside party that had been purchased from its equity-method investee, the investor does not recognize any related deferred gross profit.
In the equity method of accounting, the investor recognizes its share of the investee's earnings or losses as equity income. However, the investor does not recognize any unrealized gains or losses on the investee's assets, such as inventory, in its financial statements.
When the investor sells the inventory purchased from its equity-method investee to an outside party, any deferred gross profit related to that inventory is not recognized. The investor only recognizes the profit or loss from the sale based on the selling price and the cost of the inventory.
The recognition of deferred gross profit would not be in line with the accounting principles and standards followed in the equity method of accounting.
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An ideal gas is at a temperature of 300 K. To double the average speed of its molecules, what does the temperature need to be changed to
The temperature of the Ideal Gas needs to be changed to 1200K.
What is an Ideal gas?A theoretical gas known as an ideal gas is made up of several randomly moving point particles with no interparticle interactions. Because it abides by the ideal gas law, a condensed equation of state, and is amenable to statistical mechanics analysis, the ideal gas concept is helpful. If, for instance, the interaction is totally elastic or is thought of as point-like collisions, the constraint of zero interaction can frequently be disregarded. Many real gases behave qualitatively like an ideal gas under various temperature and pressure settings, where the gas molecules (or atoms for monatomic gases) take on the function of the ideal particles.[tex]\frac{V_{1} }{V_{2} }[/tex] = [tex]\sqrt{\frac{T_{1} }{T_{2} } }[/tex]
[tex]\frac{1}{2}[/tex] = [tex]\sqrt{\frac{300}{T_{2} } }[/tex]
[tex]\frac{1}{4}[/tex] = [tex]\frac{300}{T_{2} }[/tex]
[tex]T_{2}[/tex] = 1200K.
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You would like to use the fixed-time-period inventory model to compute the desired order quantity for a company. You know that vendor lead time is 5 days and the number of days between reviews is 7. Which of the following is the standard deviation of demand over the review and lead time if the standard deviation of daily demand is 8
The standard deviation of demand over the review is 10 days.
How to calculate the standard deviation?Lead time = 5 days
SD of demand = 7
Time gap between reviews = 8
The standard deviation will be:
= ✓(7 + 5) × 8
= ✓96
= 10 approximately
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What is the primary argument of the interactional perspective of organizational behavior?
organizational behavior is a function of interdependent person and situation factors.
What do you understand by organizational behavior?The academic discipline of organizational behavior examines how individuals behave in groups. In an effort to improve business operations, organizational behavior theory's ideas are generally implemented.
The study of human behavior in organizational contexts, the interface between human behavior and the organization, and the organization itself are all included in the term "organizational behavior".
These actions are pro-active in character and work to make things better for the person, the group, or the organization. Issue selling, taking the initiative, positive change-oriented communication, creativity, and proactive socializing are a few examples of these characteristics.
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A(n) _____ strategy is appealing because it attracts two distinct market segments: those who are not price sensitive along with more price-sensitive customers.
A(n) high pricing strategy is appealing because it attracts two distinct market segments: those who are not priced sensitive along with more price-sensitive customers.
Price sensitivity can be broadly defined as the degree to which demand changes when the price of a product or service changes.
The price sensitivity of a product depends on how important the price is to consumers compared to other purchasing criteria. Some people value quality over price, making them less sensitive to price. For example, customers looking for high-end products are usually less price-sensitive than bargain hunters. So you are willing to pay more for high-quality products.
In contrast, more budget-conscious people may be willing to compromise on quality. These people don't spend much on things like brand names, even if they are of higher quality than common home-branded products.
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_____ involve an initial public offering, private sale of stock, succession by a family member or a nonfamily member, merger with another company, or liquidation of a company.
Exit strategies involve an initial public offering, private sale of stock, succession by a family member or a nonfamily member, merger with another company, or liquidation of a company.
What is exit strategy?
When specified conditions either have been fulfilled or exceeded, an investor, trader, venture capitalist, or business owner would implement an exit strategy, which is a contingency plan, to liquidate their position in one or more financial assets or to sell tangible company assets.
Why exit strategy is important?
Creating a smooth transition for your management team and other stakeholders. Generating a potential income for retirement or disability. Enhancing the future worth of your business. Reducing or deferring the potential tax impact on your estate, spouse or family.
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For an economist, the cost of something is:
For an economist, the cost of something is: cost is the measure of the alternative opportunities foregone in the choice of one good or activity over others.
In general terms, the monetary value of goods and services purchased by producers and consumers. In a basic economic sense, cost is a measure of alternatives that are abandoned when choosing one product or activity over another.
These basic costs are commonly referred to as opportunity costs. For example, for fixed-income consumers, the opportunity cost of buying a new home appliance can be worth the missed vacation trip.
Traditionally, the cost is related to the relationship between the value of production input and the production level. Total cost refers to the total expenditure required to achieve a certain level of output. Divide this total cost by production to get the average cost or unit cost.
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Prestige LLC, a small company that manufactures specialty cereals and energy bars, wants to launch a "green marketing" program in response to heightened consumer awareness about environmental issues. What should the company do to maximize the program's chances of being successful
The company demonstrates that the products will benefit both customers and society in the long term to maximize the program's chances of being successful.
What is a company?A corporation, often known as co., is a legal entity that stands for a group of people with a certain goal who are either natural, legal, or a combination of the two. Members of the company work together for a shared cause in order to accomplish clearly stated objectives.
Another approach is to have a mission with strong core principles that everyone can support. The most prosperous businesses are aware of their strong talent and work to retain it. That entails more than just a respectable wage and a few perks. Employees must feel valued for their contributions and be able to blend in with the corporate culture.
The Four Crucial Components of a Successful Business:
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The company employs a single employee who works all five weekdays and is paid for the workweek on the following Monday. The employee works the entire week ending on Friday, December 30. The employee earns $800 per day. Complete the necessary journal entry.
The necessary journal entry is 4000$.
The journal entry is a document of a commercial enterprise transaction for your commercial enterprise books. In double-access bookkeeping, you make a minimum magazine entry for every transaction. because a transaction can create plenty of modifications in an enterprise, a bookkeeper tracks them all with magazine entries.
An instance of a journal entry includes the acquisition of machinery by u.s . where the machinery account may be debited, and the cash account may be credited. There are three primary forms of a journal entry: compound, adjusting, and reversing.
Journal entry layout is the usual format used in bookkeeping to keep a file of all of the agency's commercial enterprise transactions and is especially based totally on the double-entry bookkeeping device of accounting and ensures that the debit aspect and credit score facet are always equal.
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Suppose Huang invests $720 into an annuity every month for five years. At the end of five years, the account has a balance of $50,000. How much of this balance is interest
Huang invests $720 into an annuity every month for five years. At the end of five years, the account has a balance of $50,000. How much of this balance interest is $6800.
What is annuity arrangement?The purpose of an annuity, a long-term investment provided by an insurance company, is to lessen your chance of outliving your income. Your purchase payments (what you give) are transformed into recurring payments that may last a lifetime through annuitization. An annuity arrangement known as annuity contingent delays the beneficiary's payments until a specific event occurs. A series of payments paid at regular intervals is known as an annuity. The payments (deposits) may be paid every week, every month, every four months, every year, or at any other regular frequency. Mathematical operations referred to as "annuity functions" can be used to compute annuities.
Huang invests $720 into an annuity every month for five years. At the end of five years, the account has a balance of $50,000.
Total year =5
Months in five year:
5×12
=60
The amount invests every month = 720/per month
In 60 months
60 × $720
=$43,200
The amount in end with $50,000
The balance interest is:
50,000 -$43200=
$6800.
Balance interest is: $6800.
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In order to overcome the ________ problem, interest groups often provide ________ to their members.
In order to overcome the free rider problem, interest groups often provide attractive offers to their members. Interest groups attempt to influence developments or trends in a way that benefits its members or the cause they support, in addition to reporting on them.
This persuasion is carried out through lawsuits, political action committees, grassroots efforts, and lobbying. All interest groups share the desire to influence governmental policy in order to advance their causes or themselves. Their objective can be to implement a policy that only benefits members of their group or a particular social class.
Interest groups exist because they found different ways to draw members in order to solve the free rider issue. A contract, or exchange, between a group entrepreneur and an unorganized interest that may be underrepresented or not represented results in the formation of an interest group.
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Many economists have argued that these adjustable-rate mortgages greatly contributed to the 2007-2008 financial collapse because these are mortgages that have what kind of interest rate?
Many economists have argued that these adjustable-rate mortgages greatly contributed to the 2007-2008 financial collapse because these are mortgages that have variable interest rates.
An adjustable-rate mortgage has a changeable interest rate.
An ARM's initial interest rate is lower than the market rate for a comparable fixed-rate loan, but as time passes, the rate increases.
If the ARM is kept for a sufficient amount of time, the interest rate will be higher than the average for fixed-rate loans.
In ARMs, the initial interest rate is fixed for a set amount of time and then adjusts at a predetermined frequency after that.
Anywhere between one month and ten years can be used as the fixed-rate term; shorter adjustment periods typically have lower initial interest rates.
The loan resets, which means that a new interest rate based on current market rates is applied after the initial period.
Hence, Many economists have argued that these adjustable-rate mortgages greatly contributed to the 2007-2008 financial collapse because these are mortgages that have variable interest rates.
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Many economists have argued that these adjustable-rate mortgages greatly contributed to the 2007-2008 financial collapse because these are mortgages that have what kind of interest rate: variable.
A mortgages payment is typically made up of four components: principal, interest, taxes and insurance. The Principal portion is the amount that pays down your outstanding loan amount. Interest is the cost of borrowing money. The amount of interest you pay is determined by your interest rate and your loan balance.
An example of mortgages is when you go to the bank and borrow money against your house. A mortgage is a loan taken to purchase property and guaranteed by the same property.
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Behavioral economists suggest that consumers will be indifferent between a price of 99¢ and a price of $1.
a) true
b) false
The given statement is true.
This concept assumes that humans, given their preferences and constraints, are capable of making rational decisions by using efficaciously weighing the expenses and advantages of every alternative to be had them. The very last choice made will be the first-rate preference for the individual.
Behavioral financial specialists work to recognize the desires of their clients and expand unique commercial enterprise plans and solutions primarily based on psychology and marketplace studies. As a consultant, you could pick out a specialized zone such as health care or schooling and paintings either independently or as a part of a personal firm.
Behavioral economics combines factors of economics and psychology to apprehend how and why people behave the manner they do in the actual global. It differs from neoclassical economics, which assumes that the majority have well-described choices and make nicely-informed, self-fascinated selections based on those choices.
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A company produces and sells 10,125 desks each year. Each production run has a fixed cost of $500 and an additional cost of $15 per desk. To store a desk for a full year costs $8. What is the optimal number of desks the company should make during each production run
500 desks company should make during each production run.
Lets simplify the problem through simple steps given in the image:
Yearly Working cost = ( 200+ 5x) * 250/x
Total cost = 2x + ( 200+ 5x) * 250/x
Total cost = 2x + 5000/x + 12500
Using minimum cost = 2- 500000/x^2 = 0
x^2 = 250000
x = 500
Hence 500 desks company should be made to run.
Refer to Exhibit 24-9. Assuming that the firm is maximizing profits, the marginal cost of the last unit produced equals
Most time, the marginal cost of the last unit produced equals the marginal revenue in order to ensure that the firm is maximizing profits.
When do firm maximize profits?Most time, a firm will prefer to maximize profit in order tooIncreased its brand loyalty.
Most time, when a firm is able to cut prices and gain more customers, it will gain bigger exposure and brand loyalty and this will enables the firm to be more prominent in the market.
In costing, the the marginal cost of the last unit produced equals the marginal revenue in order to ensure that the firm is maximizing profits.
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In order to close the dividends account the:
ssume that Spacey Company uses a periodic inventory system and has these account balances: Purchases $404,000, Purchase Returns and Allowances $13,000, Purchase Discounts $9,000, and Freight-In $16,000. Determine net purchases and cost of goods purchased.
Net purchases including Freight-in and cost of goods purchased were $3666,000.
calculation:-
Purchases $404,000
Purchase Returns and Allowances $13,000
Purchase Discounts of $9,000,
Freight-In $16,000.
Net purchases and cost of goods purchased = ( $404,000 - $13,000 -$9,000 - $16,000.)
Freight-in is the cost incurred to ship finished goods to a distributor or retailer. Freight-in is considered a selling expense and is expensed when incurred.
Freight-out is the cost of delivering finished goods to a customer. The cost of freight charges paid to ship goods sold to customers is called freight-out, and it is paid by the seller, not by the purchaser.
The shipping cost is to be paid by the buyer of merchandise purchased when the terms are FOB shipping point. Freight-in is considered to be part of the cost of the merchandise and should be included in inventory if the merchandise has not been sold. It is a direct expense and is thus debited to the trading account.
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When workers are asked to participate in a research study, vulnerabilities related to the subject's employment may include:When workers are asked to participate in a research study, vulnerabilities related to the subject's employment may include:
The correct option is (e) All of the above.
When workers are asked to participate in a research study, vulnerabilities related to the subject's employment may include all the statements which are given in the question.
What is vulnerable subject in research study?Vulnerable subject populations are regarded as groups of people who may be particularly vulnerable to pressure or improper influence. These include: minors and children. people with cognitive impairment.
There are many possible ways to define who is vulnerable in the research context. Some would include the following:
those who are ill (dependent on clinician for care), ethnic or racial minoritiesEnglish speakerschildrenthe economically disadvantagedadults with diminished capacitySocial, cognitive, environmental, emotional, and military vulnerability are a few examples.
Vulnerability is a notion that connects how individuals interact with their environment to the social forces, institutions, and cultural values that support and oppose risks and disasters.
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The complete question is -
When workers are asked to participate in a research study, vulnerabilities related to the subject's employment may include:
(a) The employer may encourage or deny participation of workers
(b) Employees may experience pressure from management to participate in the study because the employer perceives the study to be advantageous to the organization.
(c) Unions may encourage employees to participate with the expectation that "entitlements" may follow from study results
(d)The research study's finding could affect an employee's pay, benefits or promotion potential.
(e) All of the above.
Aggregation to qualify for a breakpoint is not available to: a a group of family members in the same household that aggregates investment funds b a single individual who has an accumulated position in a fund and who is making an additional purchase c an investment club that purchases different mutual funds within the same fund family d an individual who purchases funds with different investment objectives in the same fund family review
Aggregation to qualify for a breakpoint is not available to an investment club that purchases different mutual funds within the same fund family. This is further explained below.
What is the investment?Generally, an item purchased or invested in with the purpose of increasing one's wealth and preserving one's financial resources from the hard-earned income or appreciation
In conclusion, An investing club that acquires mutual funds from the same fund family is not eligible for aggregation to qualify for a breakpoint.
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In setting a product's , a business needs to take into account the costs of producing, distributing, and promoting the product as well as a profit margin.
When setting the price of a product, a company needs to take into account the costs of producing, distributing and promoting the product, as well as a profit margin.
How to set the product price correctly?It is essential that the company align its needs and objectives with the characteristics of the market and its business, in order to define a compatible and competitive price. It is essential to analyze income and expenses to establish an optimal balance in the pricing process, revising the strategy whenever necessary.
Therefore, it is essential that pricing is aligned to the market, to the fixed and variable costs of the business, considering its needs and goals for the business to be well positioned in the market.
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The pre-ceiling equilibrium price was $4, the price ceiling is $3, and the quantity consumed went from 200 thousand units to 150 thousand units. What is the total amount of revenue lost because of the price ceiling
Based on the quantity consumed after the price ceiling was introduced, the total amount of revenue lost was $200,000
What amount of revenue was lost?The lost revenue can be found as:
= Loss in quantity consumed - Pre-ceiling equilibrium price
Solving gives:
= (200,000 - 150,000) x 4
= 50,000 x 4
= $200,000
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Financial information is presented below: Operating Expenses $ 89400 Sales Returns and Allowances 26300 Sales Discounts 12700 Sales Revenue 309000 Cost of Goods Sold 157800 Gross profit would be
If the Cost of Goods Sold is 157800. Gross profit would be $151,200.
Gross profitUsing this formula
Gross profit=Sales revenue-Cost of goods sold
Where:
Sales revenue=$309,00
Cost of goods sold=$157,800
Let plug in the formula
Gross profit=$309,000-$157,800
Gross profit=$151,200
Therefore the Gross profit would be $151,200.
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A growing need in the workplace is for ____ care, which provides emergency day care for children or dependent adults so that the employee does not need to lose a day of work.
A growing need in the workplace is for workplace daycare and , which provides emergency day care for children or dependent adults so that the employee does not need to lose a day of work.
Workplace daycare is generally a facility over the site that provides child-care services for employees' children. The facility is limited by age only. The services of workplace daycare are usually available at a fee that is subsidized by the employer, or any other companies which may offer this benefit for free.
When we talk about off-site care providers, these programs must be licensed, insured as well as staffed with trained teachers and assistants, and they must provide a safe environment for groups of children.
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Michael is preparing the company’s cash budget. When preparing the cash disbursements section, he includes inventory, labor, overhead, selling expenses, administrative expenses, depreciation, dividends, and income taxes. What error did michael make? will cash disbursements be too high or too low as a result of this mistake?.
An employee organization that represents workers in employee-management bargaining over job-related issues is called a(n)
When an employee organization is formed to represent workers in employee-management bargaining, they are called a Union.
What is a Union?This refers to an organization that is founded for workers to be able to collectively bargain with management over issues that affect them at work.
The union would therefore act as a representative for the workers when important job issues need to be discussed.
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The director of research has asked you to produce a pro forma valuation of a target company using leveraged buyout analysis. A company has $260 million of EBITDA. The transaction purchase price is 8.5 times EBITDA, and the equity contribution is 20%. If the transaction is completed, what will be the debt-to-EBITDA ratio
6.8 will be the debt-to-EBITDA ratio.
EBITDA* 8.5=Transaction Value
(Transaction value * 0.8) / EBITDA = 6.8
EBITDA, or earnings before interest, taxes, depreciation, and amortization, is a measure of a company's overall financial performance and is used as an alternative to net income in certain circumstances. However, EBITDA can be misleading because it does not reflect the cost of capital investments such as property, plant, and equipment.
This metric also excludes debt-related expenses by adding interest and tax costs to revenues. However, it is a more accurate measure of business performance as it is able to report profit before the effect of accounting and financial deductions.
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Review the statements below and select the one that accurately describes a periodic inventory system.
A periodic inventory system is an inventory system that continually updates accounting records for merchandise transactions.
What is a Periodic Inventory System?When a physical inventory count is done, a periodic inventory system just updates the ending inventory balance in the general ledger. Few businesses perform physical inventory counts more frequently than once every quarter or year because they are time-consuming. The cost of the inventory as of the most recent physical inventory count is still reflected in the accounting system's inventory account in the interim.All purchases made between physical inventory counts are tracked in a purchasing account under the periodic inventory system. The balance in the purchasing account is transferred into the inventory account when a physical inventory count is completed, and the inventory account is then changed to reflect the cost of the ending inventory.
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Answer:
It is an inventory system that updates the accounting records for merchandise transactions only at the end of a period.
Explanation:
A recessionary gap occurs when:
a recessionary gap occurs when an economy is approaching recession
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Blue Ice Inc. is an American corporation. The company started out as a partnership between Nick Selver and Rita Andrew in 1985. In 2001, the partners decided to incorporate their company so they could sell company stock on the stock market . Blue Ice raised $10 billion with its IPO. It was one of the biggest IPOs of 2001.
Blue Ice Inc. is an American corporation. The company started out as a Partnership between Nick Selver and Rita Andrew in 1985. In 2001, the partners decided to incorporate their company so they could sell company stock on the Stock Market. Blue Ice raised $10 billion with its IPO. It was one of the biggest IPOs of 2001.
What is partnership?Partnership is a form of business carried out by two or more parties or people in which both parties involve in the partnership business must agreed to the terms and condition of the partnership and must as well share their profit equally.
Hence, Blue Ice Inc. is an American corporation. The company started out as a Partnership between Nick Selver and Rita Andrew in 1985. In 2001, the partners decided to incorporate their company so they could sell company stock on the Stock Market. Blue Ice raised $10 billion with its IPO. It was one of the biggest IPOs of 2001.
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Miranda, a salesperson, plans to communicate sales messages and stories with her customers using a word picture. In order to conduct the session using a word picture, she should _____.
In order to conduct the session using a word picture, she should paint as precise and reliable a picture as possible.
Click the Format tab after selecting the image you want to crop. Pick Crop from the drop-down menu. Select the desired shape from the drop-down menu by hovering over Crop to Shape. To fit the chosen shape, the image will be cropped.Use the mouse or touchpad to choose the items you want to align while holding down Shift. Pick either the Shape Format or the Picture Format. Choose Align. If Align isn't listed on the Shape Format tab, choose Arrange first, then Align.What is Microsoft Word picture?You can add images to your document using Word, including company logos, photographs, and other images, to add interest or a more polished appearance. This article demonstrates how to insert a photo from a website.
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Jerry wants to work at a bona fide restaurant as a server â how old must he be to legally get the job?
Jerry can work at a bona fide restaurant without any age restriction as employers are not allowed to discriminate against workers based on their age under the Age Discrimination Act of 1967.
The law that makes it against the law to discriminate against employees is Title VII of the Civil Rights Act of 1964. An exception to Title VII's "prohibition of discrimination based on religion, or national origin" is found in a statutory clause titled CM-625 Bona Fide Occupational Qualifications.
The bona fide occupational qualification (BFOQ) exception recognizes that, in a very small number of cases, a person's religion, or national origin may be reasonably necessary to perform a particular job function in the regular course of an employer's business or enterprise.
Employers are not allowed to discriminate against workers based on their age under the Age Discrimination Act of 1967.
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