The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is a standard developed by the International Accounting Standards Board (IASB) to provide a simplified set of accounting requirements for small and medium-sized entities (SMEs).
The IFRS for SMEs is designed to meet the needs of private companies that do not have public accountability and do not have to comply with full IFRS standards. It is intended to be less complex and easier to understand and apply than the full IFRS standards, while still providing useful information to stakeholders.
The IFRS for SMEs covers a wide range of accounting topics, including financial statements, recognition and measurement of assets, liabilities, income and expenses, and disclosures. The standard also includes guidance on topics such as foreign currency translation, segment reporting, and related party transactions.
It should be noted that the IFRS for SMEs is not a one-size-fits-all solution and may need to be adapted to meet the specific needs and circumstances of individual SMEs.
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For many years, there have been limits set on the amount of sugar that foreign producers can sell in the U.S. market. This is mandated by a
Question 14 options:
net profit.
tariff rate quota system.
trade surplus.
subsidy agreement.
quota share.
The U.S. government has implemented a tariff rate quota system to regulate the amount of sugar that can be imported from foreign producers.
This system allows for a certain amount of sugar to be imported at a lower tariff rate, while any imports beyond the quota face higher tariffs. The purpose of this system is to protect domestic sugar producers by limiting the amount of foreign sugar that can enter the U.S. market and compete with domestic sugar. The system is intended to maintain a stable domestic sugar market and prevent sugar prices from falling due to foreign competition. The quota is usually set annually and is based on a complex calculation of domestic sugar production, consumption, and imports from other countries.
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Manager’s Hot Seat: A Sweet StrategyStrategic positioning attempts to achieve sustainable competitive advantage by preserving what is distinctive about a company. It means performing different activities from your rivals, or performing similar activities in a different way.A candy manufacturer named Sweet Tooth is facing declines in sales and executives are meeting to discuss the situation. Different strategies emerge, but the Chief Strategy Officer struggles with which one to pursue. How do you think he is handling the situation? How would you?Muhammad advocates for a completely new identity for Sweet Tooth. This would require starting from what step in the strategic-management process?Multiple Choicea.Assess the current reality. is Incorrectb.Maintain strategic control.c.Formulate corporate, business, and functional strategies.d.Establish the mission, vision, and values statements.e.Execute the strategy.
Muhammad's suggestion for a completely new identity for Sweet Tooth would require c. Formulating Corporate, Business, and Functional Strategies in the strategic-management process.
How to assess a company's reality ?Assessing the current reality involves analyzing the company's internal and external environment to identify strengths, weaknesses, opportunities, and threats. Maintaining strategic control involves monitoring and adjusting the company's strategies and operations to ensure that they align with the overall vision and mission.
Establishing the mission, vision, and values statements involves defining the company's purpose, aspirations, and principles. Finally, executing the strategy involves implementing the chosen strategy and monitoring its effectiveness.
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When it comes to ethical behavior:a) many Americans decide what's ethical based upon the situation in which they find themselves.b) most Americans have an absolute sense of what is moral.c) most Americans give a considerable amount of time to helping their communities.d) employees rarely violate safety standards or "goof off" at work.
When it comes to the ethical behavior most Americans have an absolute sense of what is moral.
What is ethical behavior?Ethical behavior refers to a set of moral principles and values that individuals follow to distinguish right from wrong in their actions and decisions. It involves conducting oneself in a manner that aligns with accepted social norms and legal standards. Ethical behavior is characterized by honesty, fairness, accountability, and responsibility towards others. It is about treating people with respect, empathy, and compassion, and maintaining integrity in all interactions. Ethical behavior requires individuals to be mindful of the consequences of their actions and the impact they have on others, the environment, and society. It is a crucial aspect of personal and professional life that enables individuals to build trust, credibility, and a positive reputation. Overall, ethical behavior is an essential component of a just and equitable society.
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Total surplus in a market will increase when the government:_______
When the government lifts a legally binding-price cap from a market, the overall surplus will rise in that market. The overall surplus rises with an increase in product quantity and the market equilibrium price.
When the price exceeds the price at which the market is in equilibrium, the total surplus either stops growing or starts to shrink. Producer surplus rises as demand rises. Producer surplus declines as demand declines. Producer surplus is closely correlated with changes in the supply curve.
Producer surplus rises as supply rises. When a nation sells to other nations more frequently than it purchases from them, a trade surplus grows. This isn't always sustainable since rising demand frequently causes currency values to rise, making it more expensive for customers from other countries to continue making purchases.
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Which of the following statements is not true of cash advances?
a.
Credit card companies offer easy access to cash through ATM's or checks that can be written
to yourself and cashed.
D.
Credit card companies apply payments to cash advance balances first because the interest is
higher.
C.
The APR of a cash advance is higher than that of regular credit card purchases.
d
Credit card companies place limits on the amount of cash you can receive through a cash
advance.
Answer:
The statement "Credit card companies apply payments to cash advance balances first because the interest is higher" is not necessarily true.
Explanation:
Some credit card companies may apply payments to cash advances first, but others apply payments to the balances with the highest interest rate first. It is important to review the terms and conditions of your credit card agreement to determine how payments are applied to different types of balances.
Why is marginal cost equal to average cost?
Marginal cost is equal to average cost when the average cost curve is at its minimum. This is because the marginal cost curve intersects the average cost curve at its lowest point. When a firm produces one more unit of output, the additional cost of that unit is the marginal cost.
The average cost is the total cost of producing all units divided by the number of units produced. If the marginal cost is less than the average cost, the average cost will decrease as more units are produced.
Conversely, if the marginal cost is greater than the average cost, the average cost will increase as more units are produced. Therefore, when the marginal cost and average cost are equal, the average cost is at its minimum.
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A sale in which the customer pays for the total amount of the sale at the time of the transaction. (p. 294)
A sale in which the customer pays for the total amount of the sale at the time of the transaction is commonly referred to as a cash sale or a cash transaction. In such transactions,
the customer typically pays with cash, a check, or a credit/debit card, and the seller receives the full amount of the sale immediately. This type of transaction is often used by small businesses, as it provides immediate revenue and allows for easier tracking of inventory and sales data. Cash sales can also be beneficial for customers, as they often receive immediate possession of the purchased goods or services without having to worry about future payments. However, in some cases, customers may prefer to make a purchase on credit or with financing options, which can provide them with more flexibility in managing their expenses.
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50. Which of the following is NOT a source of equity on a firm's balance sheet?
a.
additional paid-in capital
b.
retained earnings
c.
common stock
d.
property, plant, and equipment
The property, plant, and equipment is NOT a source of equity on a firm's balance sheet. Thus the correct option is D.
What is Equity In the balance sheet?In a company's financial accounts, equity is not categorized as either an asset or a liability. A company's equity is the sum that is left over after subtracting its liabilities and assets.
The property, plant, and equipment come under the asset part of the balance sheet demonstrating the capital of the organization. The source of equity is referred to as retained earnings, paid-in capital as well as Common stock.
Therefore, option D is appropriate.
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In the U.S., shoe sizes are defined differently for men and women, but in Europe, both sexes use the same shoe size scale. The accompanying histogram shows the European shoe sizes of 269 male and female college students, converted from their reported U.S. shoe sizes. What might be the problem with either the mean or the median as a measure of center?
a. The distribution is bimodal, so it is more useful to report the modes than the mean or median.
b. The distribution does not have any modes, because it is uniform.
c. The distribution has one mode from 44 to 49. This is due to the students having noughly the same mean shoe size.
d. The distribution has one mode from 38 to 40. This is due to the students having noughly the same mean shoe size.
The problem with using the mean or median as a measure of center is that a) the distribution of the data is bimodal, indicating that there are two distinct groups of shoe sizes.
The histogram shows that one group has shoe sizes from 38 to 40, while the other group has shoe sizes from 44 to 49. This suggests that the two groups have roughly the same mean shoe size, but different distributions.
Therefore, the mean or median are not good measures of center because they do not accurately reflect the underlying distribution of the data. It would be more useful to report the modes instead, which represent the most frequent shoe sizes in the data.
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The most desirable combination of output attainable with existing resources, technology, and social values.
The best possible mix of results that can be obtained using the available technology, resources, and social norms is known as the production possibility frontier (PPF).
It represents the maximum amount of goods and services that can be produced with a given set of resources and technology, assuming that all resources are fully utilized and that all products are produced at the most efficient levels.
The production possibility frontier shows the trade-off between producing two different goods, and helps to illustrate the concept of opportunity cost.
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the threat of exit by businesses can lead to unhealthy competition between states over business investment. what is it called when states unhealthily compete with each other for business investment by offering lower taxes and socially undesirable regulatory standards?
This is commonly referred to as a "race to the bottom".
When states compete with each other for business investment by offering lower taxes and fewer regulations, it can lead to a degradation of environmental, labor, and other standards, which can have negative impacts on citizens and communities.
It's important to note that this kind of competition between states can result in a lose-lose situation, where companies are attracted to the state with the lowest standards, and residents and communities suffer as a result. To prevent this type of competition, some proponents of inter-state cooperation advocate for a "race to the top", where states work together to maintain high standards and promote sustainable economic growth.
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a firm relies on a wide variety of vendors to make and distribute its products. manufacturers buy raw materials from suppliers, use shipping companies to transport finished goods to multiple locations, and establish relationships with the retailers who sell them to consumers. put all these businesses together and you have a
A supply chain is a network of persons and companies who are concerned in growing a product and handing over it to the consumer.
In which type of advertising channel are merchandise bought with the aid of a manufacturer to a customer without going thru a retailer?Direct promoting is the marketing and promoting of merchandise without delay to shoppers away from a fixed retail location. Peddling is the oldest shape of direct selling. Modern direct promoting includes sales made through the celebration plan, one-on-one demonstrations, private contact arrangements as properly as net sales.
International trade is the exchange of capital, goods, and services across worldwide borders or territories due to the fact there is a want or want of items or services.
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The term Debit is defined as the statements or any recorded history of the money that has been taken from the person's account. It holds all the transaction information.
The relation between Debit and Credit is that both hold the input and output transactions in the account of a person. When it comes to business, the debit and credit are checked in order to calculate the profit or loss in the business market.
A debit entry is always kept on the left side of an entry. The increase in debit increases the expense accounts and decreases liability, revenue, and equity accounts. A credit is always placed on the right side of an entry.
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What are cost and benefits that differ among alternatives called?
Costs and benefits that differ between options are referred to as "relevant costs" and "relevant benefits," respectively. Relevant expenses are those that are directly influenced by a certain option or alternative.
These costs are often incremental and might include direct materials, labor, and administrative costs, as well as any other expenses directly influenced by the choice. Relevant advantages, on the other hand, are the projected beneficial effects of a given option or alternative. These advantages can be both real and intangible, and they might include more income, lower expenditures, higher customer satisfaction, and other beneficial effects on the company or individuals engaged in the choice. It is critical to determine the pertinent.
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A good with many close substitutes is likely to have relatively demand, since consumers can easily choose to purchase one of the close substitutes if the price of the good rises.
A good’s price elasticity of demand depends in part on how necessary it is relative to other goods. If the following goods are priced approximately the same, which one has the least elastic demand?
A home heating system in Canada
Diamond necklace
The price elasticity of demand for a good also depends on how you define the good.
Organize the goods found in the following table by indicating which is likely to have the most elastic demand, which is likely to have the least elastic demand, and which will have demand that falls in between.
Categories
Most Elastic
In Between
Least Elastic
Food Red bell peppers Vegetables The price elasticity of demand is also affected by the given time horizon.
If the price of gasoline is relatively high for a long time, consumers are more likely to buy more fuel-efficient cars or switch to alternatives like public transportation. Therefore, the demand for gasoline is elastic in the short run than in the long run.
Answer:
Explanation:
Least elastic demand: A home heating system in Canada
People will still purchase a home heating system as it is needed. The necklace is nice to have, but not needed.
The price elasticity of demand for a good also depends on how you define the good.
Organize the goods found in the following table by indicating which is likely to have the most elastic demand, which is likely to have the least elastic demand, and which will have demand that falls in between.
Food Least Elastic
Red bell peppers Most Elastic
Vegetables In Between
The choices really depend on personal preferences. Prople need food, so it will have the least elastic demand. Whether Bell Peppers or Vegatables are preferred is a matter of opinion. I vote for vegatables having in between elastic demand. Bell Peppers are OK, but vegetables offer a greater variety of options.
Is UPS American owned?
Yes, UPS (United Parcel Service) is a package transportation and supply chain management business that is controlled by Americans.
The business has its headquarters in Atlanta, Georgia, and was established in Seattle, Washington, in 1907. Today, UPS is one of the biggest package transportation businesses in the world, operating in more than 220 nations and regions.
UPS runs an extensive transportation network throughout the Americas that includes numerous nations in Central and South America in addition to the United States, Canada, and Mexico. To assist companies in running their operations more successfully, the company offers a variety of transportation services, including ground, air, and freight delivery as well as logistics and supply chain solutions.
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a sale in which the customer pays for the total amount of the sale at the time of the transaction.
A sale in which the customer pays for the total amount of the sale at the time of the transaction is typically referred to as a cash sale or a cash transaction.
In a cash sale, the customer provides payment to the seller at the point of sale, often using cash, but other payment methods like credit card or debit card can also be considered as cash sales if the payment is settled at the time of the transaction.
Cash sales are common in a variety of businesses, including retail stores, restaurants, and service providers. In contrast to credit sales or other forms of payment on account, cash sales provide immediate payment to the seller, reducing the risk of bad debt or non-payment. They also offer convenience to customers who prefer to pay with cash or who do not have credit available to them. Cash sales are usually recorded in the company's cash receipts journal, and the payment is deposited into the company's bank account.
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Import tariffs protect domestic producers against foreign competitors. 1. True
2. False
Tariffs on imports defend domestic manufacturers against international rivals. This statement is true.
Import tariffs are taxes that are imposed on imported goods, making them more expensive for consumers to purchase. By increasing the price of imported goods, domestic producers are better able to compete with foreign producers because their prices become more comparable to those of imported goods.
This, in turn, may help to protect domestic producers from foreign competition. However, while import tariffs may provide some benefits to domestic producers, they can also have negative effects. For example, if foreign countries retaliate by imposing their own tariffs on goods imported from the country imposing the import tariffs, this can lead to reduced trade and economic growth.
Additionally, higher prices for imported goods can also lead to increased costs for domestic consumers, who may then have less money to spend on other goods and services, potentially reducing demand for domestic products.
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How to calculate (and improve) sales revenu
Sales revenue is the total amount of money that a company earns from the sale of its products or services. To calculate sales revenue, you can use the following formula:
Sales Revenue = Quantity Sold x Price
To improve sales revenue, a company can focus on increasing the quantity sold, increasing the price of its products or services, or both. Here are a few strategies to improve sales revenue:
1. Increase marketing efforts to attract new customers
2. Offer promotions or discounts to encourage more purchases
3. Expand product or service offerings to appeal to a wider audience
4. Improve customer service to encourage repeat business
5. Increase prices for products or services that are in high demand
By implementing these strategies, a company can improve its sales revenue and ultimately increase its profitability.
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which one of the following is not one of the 5 competitive factors that impact both internet sales and wholesale sales of branded footwear?a.the appeal of celebrities endorsing a company's brand
b.the S/Q ratings that the International Footwear Federation assigns to each company's
c.Search engine advertising
d.The number of models/styles that companiees include their products lineups
e.Company image ratings/brand reputations
Option - A : the appeal of celebrities endorsing a company's brand is not one of the 5 competitive factors that impact both internet sales and wholesale sales of branded footwear.
One of the five competitive elements that affects both online sales and wholesale sales of branded footwear is not often thought to be the attractiveness of celebrities promoting a company's brand. The following are the five competitive considerations that frequently affect branded footwear wholesale and online sales:
Using search engine marketing
Ratings of a company's brand reputation
The variety of models and styles offered by a corporation
The S/Q scores given by the International Footwear Federation to each manufacturer
The assistance a business provides to merchants in marketing and advancing its brand
While celebrity endorsements can undoubtedly affect a company's reputation and brand image, they might not have a significant influence on how competitively priced a company's wholesale or online sales of branded footwear are. Other elements, such the products the firm offers.
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When Betsy Blackwell bought a Mighty Maid Franchise, she became a:A. FranchisorB. Limited StockholderC. Venture CapitalistD. Franchisee
Betsy Blackwell became a Franchisee when she bought a Mighty Maid Franchise. Here option D is the correct answer.
A franchisee is an individual or company that buys the right to operate a business using the trademark, products, services, and business model of a franchisor. The franchisee pays an initial fee and ongoing royalties to the franchisor in exchange for the right to use the franchisor's brand, systems, and support.
The franchisee is responsible for running the day-to-day operations of the business and following the franchisor's guidelines and standards. A franchisor is the company that owns the trademark, products, services, and business model, and grants the franchisee the right to operate a business using these assets.
A limited stockholder is an individual who owns shares of a company's stock but has limited rights and responsibilities compared to a full stockholder.
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Demand elasticity is the extent to which a change in price causes a change in the quantity demanded
True, demand elasticity is the extent to which a change in price causes a change in the quantity demanded.
How sensitive the quantity demanded is to a good's price is determined by its price elasticity of demand. Almost all goods see a decrease in quantity demanded as prices rise, but some goods experience this decrease more than others. When a product's price changes, its inelastic quantity remains constant.
When a price increases by 1% while holding all other factors constant, the price elasticity provides the percentage change in quantity demanded. Consumers' purchasing patterns are said to be inelastic if they remain relatively constant when the price of a good or service increases or decreases.
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Note that the full question is:
Demand elasticity is the extent to which a change in price causes a change in the quantity demanded. True or False?
realistic job previews help prevent breaches of the psychological contract.
true/false
The statement realistic job previews help prevent breaches of the psychological contract is true. General the mental capacity has the biggest impact on how well a person performs at work.
Having the realistic job previews helps guard against psychological contract violations. Since the attitudes and conduct are so closely correlated, attitudes may nearly always be used to predict behaviour.
In the essence, it is utilised to give a potential employee behaviour a truthful understanding of what the job entails. Realistic job previews decrease both job happiness and turnover. For women and minorities, the glass ceiling symbolises real obstacles to entry-level jobs.
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Is one of the worlds most recognized brand and one of the Americas leading retailers.
1800 stores
that positive and welcoming in-store experience is one of the things that sets our brand apart. This is made by our leaders
Target Is one of the world's most recognized brands and one of the America leading retailers.
One of the most recognizable brands in the world and a top retailer in America is Target. It operates in various other nations and has 1800 stores spread across the nation. It is renowned for its broad selection of goods, which includes apparel, electronics, necessities for the home, and groceries. In addition to its physical stores, the company has a sizable online presence that enables clients to shop from the comfort of their homes via its website and mobile application.
The business has made significant investments in its digital capabilities, which now include curbside pickup and same-day delivery. Target has also received praise for its dedication to sustainability and social responsibility. In order to lessen its influence on the environment, the corporation has set ambitious goals, such as employing only sustainable cotton. One of the things that distinguish their brand, created by their leaders, is the warm and welcome in-store experience.
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savings accounts can be considered safe because they are _____.
Saving account safe because it was guaranteed by the FDIC and NCUA.
Because of FDIC-Insurance a savings account is safe to secure our money. FDIC or The Federal Deposit Insurance Corporation is an independent organization or agency that was created to maintain stability and public confidence in the nation's savings. FDIC is an insurance that insures deposits, manages receiverships, and examines financial institutions for safety and consumer protection which is why saving accounts is safe.Learn more about Federal Deposit Insurance Corporation at: https://brainly.com/question/14308403
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Transactional selling is a strategically developed, high-quality, long-term relationship that focuses on solving the customer's buying problems. (T/F)
The statement "Transactional selling is a strategically developed, high-quality, long-term relationship that focuses on solving the customer's buying problems" is FALSE because in transactional selling the focus is completing individual transactions with customers, with the goal of making a sale as quickly as possible.
Transactional selling is a sales approach in which a salesperson focuses on completing individual transactions with customers, usually with the goal of making a sale as quickly as possible. In this approach, the salesperson typically focuses on the features and benefits of the product, rather than building a long-term relationship with the customer.
The emphasis in transactional selling is on making a one-time sale, and the sales process often involves little or no follow-up after the sale is made. This approach is commonly used for products that are low-cost, frequently purchased, and have a short sales cycle.
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what is the most common source of funding for entrepreneurs?
Answer: Crowdfunding is the most common source of funding for entrepreneurs and startups
Explanation:
crowdfunding is a way of raising money for a project or venture from a large number of people through online platforms.
In this, an entrepreneur asks for a contribution, in exchange for equity from the public. example GoFundMe.
Other sources of funding are commercial Bank loans, government assistance, Personal investment etc.
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What Is Teaching Strategies GOLD?
Teaching Strategies GOLD is an assessment system that is used to track and monitor the development and learning of children from birth through third grade.
It is based on research and is aligned with state and national standards. The system is designed to help educators plan and implement developmentally appropriate and effective teaching practices.
Teaching Strategies GOLD includes a variety of assessment tools, such as observation checklists, portfolio collections, and progress reports. These tools are used to gather information about children's skills, knowledge, and behaviors in different areas of development, including language and literacy, social-emotional, cognitive, and physical development.
The system also includes resources for teachers, such as lesson plans and activities, to support their teaching strategies and help children achieve their developmental and learning goals.
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What is the profitability index formula?
The profitability index is calculated by dividing the present value of future cash flows that will be generated by the project by the initial cost of the project.
The profitability index (PI) is a financial metric used to evaluate the potential profitability of an investment project. It measures the ratio of the present value of future cash flows expected from a project to the initial investment required to undertake the project.
The PI is a useful tool for businesses and investors to assess the viability of investment projects and make informed decisions about resource allocation. It allows for a more comprehensive evaluation of a project's potential profitability, taking into account the time value of money and the expected future cash flows. If the PI is greater than 1, then the project is expected to generate a positive net present value and is considered profitable. Conversely, if the PI is less than 1, the project is not expected to generate enough cash to cover the initial investment and is not considered profitable.
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The higher the interest rates :
a. the more value individuals place on future dollars
b. the more value individuals place on current dollars
c. less investments will take place
d. does not affect the investment strategy
The higher the interest rates, the more value individuals place on current dollars. Thus, option b is correct.
An investment's present value decreases with a larger discount rate because the acquisition's future worth is discounted. The second option asserts a true claim because, the later we receive a dollar in the future, it is worth less today as the market bargain of the dollar can be seen significantly rising or may not be raised in the future.
Many investors will use strategies like faster yields within less time. So, mostly they avoid individuals' place on future dollars. If the interest rates will rise, the outlay of bonds will fall down, and vice versa.
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