Which of the following tactics might public sector unions use to increase management's cost of disagreeing with the union position during bargaining?
A. Threatening to release information about the dollar amount of liquor bills for government officials that are paid by taxpayers.
B. Threating to not endorse or work on behalf of a candidate favored by management in a political campaign.
C. Malicious obedience to the published work rules.
D. All the above are legal tactics that the union can use to pressure management to accept the union's position on an issue.

Answer:

(a) The deposit should be $168.06 quarterly.

(a) The deposit should be $145.32 quarterly.

Explanation:

Note: This question is not complete. The complete question is therefore provided before answering the question as follows:

An investor needs $11,000 in 19 years.

(a) What amount should be deposited in a fund at the end of each quarter at 7% compounded quarterly so that there will be enough money in the fund?

(b) Find the investors quarterly deposit if the money is deposited at 9.4% compounded quarterly.

The explanations to the answers are now given as follows:

(a) What amount should be deposited in a fund at the end of each quarter at 7% compounded quarterly so that there will be enough money in the fund?

Since the amount should be deposited in a fund at the end of each quarter, the formula for calculating the Future Value (FV) of an Ordinary Annuity is used as follows:

FV = M * {[(1 + r)^n - 1] / r} ................................. (1)

Where,

FV = Future value of the amount needed in 19 years = $11,000

M = Quarterly deposit = ?

r = Quarterly interest rate = 7% / 4 = 0.07 / 4 = 0.0175

n = number of quarters the deposits will be made = 11 * 4 = 44

Substituting the values into equation (1) and solve for M, we have:

11,000 = M * {[(1 + 0.0175)^44 - 1] / 0.0175}

11,000 = M * 65.4531536741798

M = 11,000 / 65.4531536741798

M = $168.06

(b) Find the investors quarterly deposit if the money is deposited at 9.4% compounded quarterly.

We make use of equation (1) in part (a) as follows:

Where,

FV = Future value of the amount needed in 19 years = $11,000

M = Quarterly deposit = ?

r = Quarterly interest rate = 9.4% / 4 = 0.094 / 4 = 0.0235

n = number of quarters the deposits will be made = 11 * 4 = 44

Substituting the values into equation (1) and solve for M, we have:

11,000 = M * {[(1 + 0.0235)^44 - 1] / 0.0235}

11,000 = M * 75.6957891651599

M = 11,000 / 75.6957891651599

M = $145.32

Answer:

A) ≈ 3.509 grams

B) The process is not capable because the lowest Cpk which is 1.89 ≈ 1.9 is far from the ideal 1.33 capability index number ( NO )

c) 1.051 ounces

Explanation:

A) The largest standard deviation ( in grams)

This can be calculated applying the capability index formula and according to the capability index formula the value at which a process is capable is at  : 1.33

hence the largest standard deviation =  upper limit - lower limit / 6 * 1.33

 ( 354 - 326 ) / 7.98 = 3.5087 ≈ 3.509 grams

B) we first calculate the process mean and std of the box

standard deviation = [tex]\sqrt{variance }[/tex]

std of the six-bar box = [tex]\sqrt{6*0.86^2}[/tex]  = 2.106

process mean = 6 * ( 1.03 * 28.33) = 175.079

the mean is not centered between the upper specification and the lower specification hence we will apply the formulae used in calculating the capability index for an uncentered process

Cpk = (upper value - process mean) / (3 * std of box),

         = (187 - 175.079) / ( 3 * 2.106) = 11.921 / 6.318 = 1.89

Cpk =  (process mean -  lower value ) / (3*std of box)

       = ( 175.079 - 153 ) / (3 * 2.106) = 22.079 / 6.318 = 3.49

The process is not capable because the lowest Cpk which is 1.89 ≈ 1.9 is far from the ideal 1.33 capability index number ( N0 )

c ) lowest setting

calculate the value of the mean using capability index of 1.33

Cpk = (upper value - mean ) / 3 * std

mean = 187 - 1.33 * 3 * 2.106

           = 187 - 8.40 = 178.60 grams

Cpk = ( process mean - lower value ) / 3 * std

 mean = 1.33 * 3 * 2.106 + 153

            = 8.40 + 153 = 161.40 grams

the lowest setting in ounces

= 178.60 / ( 6 bar * 28 .33)

= 178.60 / 169.98 = 1.051 ounces

Answer: Upper-level manager

Explanation:

Matthew is the Vice President of a Department at Gamma Phi Corp. Matthew in this role is capable of making primary decisions involving Human Resources and by extension, the company.

As such, Matthew is an Upper-Level manager who's decision has an impact on a firm wide basis as Matthew is high up the corporate ladder.

Answer:

upper-level manager

Explanation:

A vice president of human resources is probably the highest level human resources manager in a corporation. Even though he/she is not part of the elite top management: CEO, CFO, and COO (and also CIO or any other Chief something), a vice president is still considered part of upper management.

He/she is in charge of all the human resources department in a corporation.  

Answer:

Bank provides free cheque books, credit/debit cards, free bank account statement services via text and or email and sometimes provides free locker for its account holders.

Explanation:

Bank provides a number of benefits to its customers which includes physical items, sensual benefits and psychological benefits.

Bank provides these benefits to its customers in order to attract them to avail services from the bank.

Bank provides free cheque books, credit/debit cards, free bank account statement services via text and or email and sometimes provides free locker for its account holders.

Answer:

The financial break-even quantity is 17,385.97

Explanation:

Cash Break even = Fixed Cost / (Price- variable Cost)

15,000 = $150,000 / (P-$32)

15,000 (P) -15,000*32 = $150,000

15,000 (P) - $480,000 = $150,000

15,000 (P) = $150,000 + $480,000

15,000 (P) = $630,000

P = $630,000/15,000

P = $42 per unit

From accounting break even quantity = 16,700 units, = QA

QA= (FC + D)/(P –v)

16,700 = ($150,000 + D)/($42 - $32)

16,700 = ($150,000 + D)/$10

16,700*$10 = ($150,000 + D)

$167,000 = ($150,000 + D)

$167,000 - $150,000 = D

D = $17,000

Therefore, the depreciated value is = $17,000

To find the annual depreciation amount we assume straight-line depreciation Initial investment = 4($17,000) = $68,000

The PV of the OCF must be equal to this value at the financial break even since the NPV is 0:

$68,000 = OCF (PVIFA15%, 4)

$68,000 = OCF * [ 1 - ( 1+ r)^-n ] / r

$68,000 = OCF * [ 1 - ( 1+ 0.15)^-4] / 0.15

$68,000 = OCF * 2.85

OCF = $68,000/2.85

OCF = $23,859.65

Therefore, Break-even level of OCF = $23,859.65

Then,

QF= ($150,000 + $23,859.65)/($42 – $32)

QF= 17,385.97

Therefore, financial break-even quantity is 17,385.97

Answer:

Option D. Risk premium, is the right answer.

Explanation:

Given the interest or return earned on the T-bill = 1.8 per cent.

The return earned on the investment made in a large company = 5.8 per cent.

Since we know that the difference between the return by the stock market and risk-free return is the risk premium. Below is the formula.

Risk premium = Return from large company (return by the stock market) – return on T bills (risk-free return)

Therefore, the Option D risk premium is correct.

Answer:

8.16%

Explanation:

The computation of the coupon rate is shown below:

= (1 + coupon rate ÷ 2 )^2 - 1

where,

The coupon rate is 0.08

Now placing these values to the above formula

So, the coupon rate is

= (1 + 0.08 ÷ 2 )^2 - 1

= 0.0816

= 8.16%

Hence, the coupon rate that need to be sell if it is paid annually is 8.16% and the same is to be considered

Answer:

Preferred stock holders' dividend = $280000

Common stock holders' dividend = $8000

Explanation:

A cumulative preferred stock is one whose dividends are accumulated in arrears and are to paid in the following year(s), if the company fails to pay or partially pay the dividends in a certain year. The yearly dividend on preferred stock is,

Preferred stock dividend = 10000 * 200 * 0.07 = $140000

As the dividends on preferred stock are in arrears for one year, the company will pay a dividend this year on preferred stock of,

Preferred stock dividend to be paid = 140000 + 140000 = $280000

Thus, out of the announced dividend of $288000, $280000 will be paid to the preferred stock holders while the remaining $8000 will be paid to the common stock holders.

Answer: An amendment to form ADV has to be filed promptly with SEC.

Explanation:

It should be noted that the form ADV which will be filed with the Securities Exchange Commission (SEC) consist of the compensation that will be received, the business history of the firm, disclosure of conflicts of interest and to know if the adviser has discretion or not.

Answer:

The answer is D.

Explanation:

Cost of an asset includes the purchase price and other cost that are necessary to get the asset ready for its intended use and all these costs must be capitalized. Interest (borrowing cost) according to IAS 23( borrowing cost) states Interest directly involved in acquisition or construction or producing of qualifying assets must be capitalized i.e included in the cost of the asset.

Answer:

c) $40

Explanation:

Purchase of Inventory                   $530

Less: Cost of inventory sold         $490

Ending merchandise inventory $40    

Answer: high work specialization

Explanation:

Job specialization is when workers have education, knowledge, and experience with regards to a particular area of expertise. It brings about efficiency at the workplace.

Some individuals want work that makes minimal intellectual demands and provides the security of routine; for them, high work specialization is a source of job satisfaction.

Answer:

$0

Explanation:

As we know that the impairment loss is recognized when the book value is more than the fair value

As we can see that since book value is not greater than the fair value so the impairment loss than need to be recorded at the end of 2016 should be zero as it does not satisfy the given condition

Hence, the answer is $0 and the same is to be considered

Answer:

B). Grocery store

Explanation:

Retailing is described as the business of selling directly to the customer. It primarily aims to sell goods as well as services to the consumer directly for their end-use, encompassing all the channels of distribution. It is described as the final stage of the distribution process where the retailer directly satisfies consumer demands. Among the given options, the grocery store would be an example of a retailing business as it sells vegetables to the final consumers personally for their consumption, after crossing different channels of distribution i.e. manufacturer(farmer), wholesaler, retailer, and finally the consumer. Thus, option B is the correct answer.

Answer:

Villandry

Inventory Valuation:

a) The total value of products A, B, and C shown in inventory in the statement of financial position is:

$8,844

b) Difference and Effect of Weighted Average and FIFO Methods on Profit or Loss:

Villandry's FIFO method of valuing the cost of goods sold and ending inventory is based on the assumption that goods that are purchased first will be the first to be sold.  With this assumption, the ending inventory always reflects the newest prices, while the cost of goods sold reflects the older prices.  On the other hand, the weighted average method calculates the cost of goods sold and the ending inventory based on an average price.  It divides the cost of goods available for sale by the quantity of goods available for sale.  The average value obtained is then applied to compute the cost of goods sold and the ending inventory.  What the weighted average method achieves is to even out the unit cost of inventory.

Therefore, they do not produce the same result.  When prices are rising, as the FIFO method reflects more accurately the values of the cost of goods sold and ending inventory than the weighted average, it will also report higher profits or lower losses than the weighted average.  The weighted average does not show such fluctuations.

Explanation:

a) Data and Calculations:

               Net realisable   List price value  Purchase cost    Inventory Value

                          Shs.                Shs.           Shs (list price -24%)      Shs

Product A         3,600            5,100                  3,876                     3,600

Product B         2,900           2,800                  2,128                       2128

Product C        4,200             4,100                   3,116                       3,116

Total cost       10,700           12,000                 9,120                       8,844

b) The purchase costs are computed by deducting 24% trade discount from the suppliers' list prices.  For example, for the total list price, taking away 24% trade discount will reduce the cost to $9,120 ($12,000 * 0.76).  This purchase cost is then compared with the net realizable value to determine the inventory value for each product.

Answer:

Economies of scale in the range of 10 to 11 jets.

Explanation:

This firm is experiencing economies of scale, this happens when as a firm or company increases production, the advantage in costs that it receives. There is an inverse relationship between the fixed cost per unit of each jet produced and the number of jet produced. The production of these jets have thereby become efficient from producing 10 at 28m and 11 at 30million.

Answer:

Dr cash    $ 287,040  

Cr unearned revenue $ 287,040

Dr unearned revenue $119,600

Cr earned revenue                     $119,600

Explanation:

The Magazine received the subscriptions in advance prior to delivering the published magazine to its readers, as a result, the subscriptions would be treated as unearned revenue until the magazines are delivered, when each month revenue would be recognized.

Amount received=$23*12480=$287,040  

On 31 December 2020,5 months publications would have been delivered and should now be shown as revenue earned

5-month subscription=$287,040*5/12=$119600

Answer:

The correct answers are:

1) People face trade-offs

2) The cost of something is what you give up to get it

3) Rational people think at the margin

4) People respond to incentives

5) Trade can make everyone better off

6) Markets are usually a good way to organize economic activity

7) Governments can sometimes improve market outcomes

8) A country's standard of living depends on its ability to produce goods and services

9) Prices rise when the government prints too much money

10) Society faces a short-run tradeoff between Inflation and unemployment.

Explanation:

To begin with, those ten principles of economics were first introduce by Gregory Mankiw in the book he wrote name Principles of Economics and he devided the principles in sections in where he organized the way everything was connected. Therefore that there are three major headlines of that are: How people make decisions; How people interact with each other; and the forces and trends that affect how the economy as a whole works.  

Answer:

Indirect labor= 550 hours

Explanation:

Giving the following information:

Daytripper: 2,200 backpacks in August

Excursion: 900 backpacks in August

Each Daytripper backpack requires 1 hour of direct labor and each Excursion backpack requires 2.5 hours of direct labor.

First, we need to calculate direct labor:

Direct labor= 2,200*1 + 900*2.5= 4,450

Now, indirect labor:

Indirect labor= total labor hours - direct hours

Indirect labor= 5,000 - 4,450

Indirect labor= 550 hours

Answer:

The total income tax expense  was $138,000,000

Explanation:

Total income tax expense

Decrease in deferred tax assets        $26,000,000

+Increase in deferred tax liabilities    $52,000,000

+Income tax payable                           $60,000,000

Total income tax expense                  $138,000,000

Workings

Income tax payable = 25% * $240,000,000

Income tax payable = $60,000,000

Answer:

B

Explanation:

Merit pay is a form of compensation where pay is given based on performance of workers. Performance is measured according to a predetermined metric. Merit pay acts as an incentive to workers to increase performance

Complete Question:

Mike operates a hair-cutting salon that specializes in providing quick walk-in service for just about any type of haircut. He deals with customers as they walk in the door. This includes writing down the customer's name and what they desire in terms of haircut, wash, dry, and so on. This process usually takes two minutes. If no hair stylist is available, the customer then goes to the waiting area, where he/she is processed on a first-come, first-serve basis. The salon has five hair stylists who work eight hours each day. It takes, on average, 25 minutes for a stylist to greet the customer, wash and/or cut his hair, and wish him a fond farewell. Then Mike completes the process by taking the customer's money and telling him about the satisfaction guarantee offered by the shop. This final set of steps takes two minutes on average.

Requirement 1. Assuming that the waiting area always has at least one customer in it, how many customers on average can Mike's salon process in a day (assuming no problems in utilization, quality, or efficiency)?

Answer:

96 Customers

Explanation:

The time taken to process one customer includes:

Time taken by each Hair stylist to tailor the hairs of customer is 25 Minutes

Now

Time taken to process total customer in a day = Total hours available / Total time consumed by each customer

Here

Number of stylists are 5 and working hours are 8 Hrs per stylist which means total number of hours are 40 Hours per day.

By putting values, we have:

Time taken to process total customer in a day = 40 Hours / (29/60)

= 96 customers per day

Answer:

a) $155,000

b) $232,500

c) current ratio = 3, working capital = $310,000

d) current ratio = 4.16, working capital = $310,000

e) 1.92

Explanation:

current ratio = current assets / current liabilities = 3

acid test ratio = (current assets - inventory) / current liabilities = 1.5

working capital = current assets - current liabilities = $310,000

a) current liabilities = current assets - $310,000

3 = current assets / (current assets - $310,000)

3 current assets - $930,000 = current assets

2 current assets = $930,000

current assets = $465,000

current liabilities = $465,000 - $310,000 = $155,000

b) current liabilities = current assets / 3

current liabilities = (current assets - merchandise inventory) / 1.5

current assets / 3 = (current assets - merchandise inventory) / 1.5

current assets = 2 current assets - 2 merchandise inventories

current asset = 2 merchandise inventories

$465,000 = 2 merchandise inventories

merchandise inventory = $232,500

c) nothing changes, since a current asset is replaced by another current asset

d) $408,000 / $98,000 = 4.16

e) $297,500 / $155,000 = 1.92

a) $155,000

b) $232,500

c) current ratio is = 3, working capital = $310,000

d) current ratio is = 4.16, working capital = $310,000

e) 1.92

The formula current ratio is = current assets / current liabilities = 3

Then, the acid test ratio is = (current assets - inventory) / current liabilities = 1.5

After that, working capital = current assets - current liabilities = $310,000

a) current liabilities is = current assets - $310,000

Then, 3 = current assets / (current assets - $310,000)

After that, 3 current assets - $930,000 = current assets

Then, 2 current assets = $930,000

The current assets is = $465,000

Therefore, current liabilities = $465,000 - $310,000 = $155,000

b) current liabilities is = current assets / 3

Then, current liabilities = (current assets - merchandise inventory) / 1.5

After that, current assets / 3 = (current assets - merchandise inventory) / 1.5

Now, current assets = 2 current assets - 2 merchandise inventories

Then, current asset = 2 merchandise inventories

$465,000 = 2 merchandise inventories

Hence, merchandise inventory = $232,500

c) When the nothing changes, since a current asset is replaced by another current asset

d) $408,000 / $98,000 is = 4.16

e) $297,500 / $155,000 is = 1.92

Find more information about Current Ratio here:

https://brainly.com/question/18371489

Answer:

A) ability of Big Lots to imitate Wal-Mart's tightly integrated activity map.

Explanation:

Competitive advantage of a company is it's ability to leverage on unique capabilities and resources to gain more market share than others.

In this instance Big Lots is competing favourably by imitating unique capability of Walmart which is highly disciplined merchandise cost and inventory management system.

A business can imitate another's strategy in order to better compete with them.

For example acquiring a company to increase scale of operations to match a competitor.

Answer:

B) ability to survive against a dominant competitor by changing from a broad competitive scope to a narrow competitive scope

Explanation:

Note that we were told that  Big Lot has strengths in inventory management systems; a somewhat narrow competitive scope since most businesses struggle with inventory management.

Also, being highly disciplined in its merchandise cost played a major factor in other to survive against a dominant competitor like Wal-Mart.

Answer:

annual contribution = $6,624.25

total amount saved in 30 years = $1,089,650

Explanation:

time until retiring = 30 years

interest rate earned until retiring = 10%

she plans to live 20 years after retiring

interest rate earned after retiring = 6%

expected distribution = $95,000 per year

in order for her to be able to have the 20 payments of $95,000, she will need:

= annual payment x PV annuity factor

total amount needed = $95,000 x 11.47 = $1,089,650

in order to determine the annual contribution we need to use the future value of an annuity formula:

FV = annual payment x FV annuity factor

annual payment = $1,089,650 / 164.494 = $6,624.25

Answer:

E

Explanation:

The required rate of return is the rate used to discount cash flows when calculating NPV. the more risky a project is, the higher the required rate of return. So, if it is perceived that the project is less risky, the required rate of return would decrease.

Net present value is the present value of after tax cash flows from an investment less the amount invested.

Because the required rate of return is used to discount cash flows when calculating NPV, a lower rate would increase NPV  

Internal rate of return is the discount rate that equates the after tax cash flows from an investment to the amount invested. The required rate is not needed when calculating IRR. so, there would be no change in IRR if discount rate is lowered.

Answer:

cost of goods purchased= $950

Explanation:

Giving the following information:

Larkspur Co. had cost of goods sold of $3,100.

Beginning inventory was $3,200

Ending inventory was $1,050

To calculate the purchases, we need to use the following formula:

COGS= beginning finished inventory + cost of goods purchased - ending finished inventory

3,100 = 3,200 + cost of goods purchased - 1,050

cost of goods purchased= 950

Answer: Larkspur's purchases = $950

Explanation: From the information given:

Cost of Goods Sold = $3,100.

Beginning inventory = $3,200

Ending inventory = $1,050

We can obtain the price of the purchases.

We know that: Beginning Inventory + Purchases - Ending Inventory = Cost of Goods Sold.

Therefore: Beginning Inventory + Ending Inventory - Cost of Goods Sold = Purchases.

Thus: $3,200 + $1,050 - $3,100 = $950

Answer:

for her workers increase because firms prefer a more contingent workforce. The value of the marginal product of labor of her tempsA. stays the same.B. increases because the temps produce more per hour.C. decreases because the temps know they are going to get jobs.D. increases because the price of their services is higher.E. falls because job uncertainty lowers productivity.

Explanation:

The relationship between performance management and continuous quality improvement is that performance management is configured as a systematization of organizational processes that will improve organizational systems and lead to the process of continuous quality improvement.

Performance management will help the company to analyze and improve all its activities, through actions such as improving working conditions, implementing new technologies, training employees, improving organizational communication, etc.

The performance management processes and actions will assist in the continuous improvement of the quality of each organizational system, since the two tools propose the planning, organization and monitoring of processes in order to improve them to achieve greater efficiency and quality for the achievement of the organization's goals and objectives.

Answer:

The answer is B

Explanation:

i took the test