To find all customers with a balance of more than $99 but less than $900, sorted by customer balance in descending order, you can use the following SQL query. Assuming you have a table named "Customers" with columns "CustomerID," "CustomerName," and "Balance":
SELECT CustomerID, CustomerName, Balance
FROM Customers
WHERE Balance > 99 AND Balance < 900
ORDER BY Balance DESC;
This query selects the desired columns from the "Customers" table, filters the results to include only customers with a balance greater than 99 and less than 900, and sorts the result by the balance column in descending order.
Make sure to replace "Customers" with the actual name of your table containing the customer information, and adjust the column names accordingly if they differ in your database schema.
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Use the following hypothetical country's national income and product accounts data in 2021 to answer the question.
Consumption (personal consumption expenditures): 100 million dollars
Investment (gross private domestic investment): 20 million dollars
Government consumption (government expenditures): 25 million dollars
Exports of goods and services: 7 million dollars
Imports of goods and services: 14 million dollars
Net unilateral transfers: -8 million dollars
Financial account balance: 9 million dollars
Capital account balance: 1 million dollars
Statistical discrepancy: 0 million dollars
Calculate the gross national disposable income (GNDI) of the country and the net factor income from abroad (NFIA). Show all working to get full marks.
Hint: Use the definitions of gross national expenditure and current account, and the balance of payment identity.
The Gross National Disposable Income of the country, given the GDP and the net current transfers from abroad, is $ 130 million.
How to find the Gross National Disposable Income?Gross National Disposable Income (GNDI) is calculated by adding up the country's Gross Domestic Product (GDP) and its Net Current Transfers from abroad.
Find the GDP:
GDP = Consumption + Investment + Government Spending + (Exports - Imports)
= 100 million dollars + 20 million dollars + 25 million dollars + (7 million dollars - 14 million dollars)
= $ 138 million
The GNDI is therefore :
GNDI = GDP + Net Current Transfers from abroad
GNDI = 138 million dollars - 8 million dollars
GNDI = 130 million dollars
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What all factors will you study to classify threat in SWOT exercise of a given business model? DA Feasibility. OB. Risk. DC Constraints. OD. Financial Analysis Time left 0:14:40 Question 5 Not yet answered Marked out of 1.00 Flag question
In order to classify threats in SWOT exercise of a given business model, several factors need to be studied. These factors are explained below:
DC Constraints: The first factor to consider is the constraints that the business model may face. DC constraints are external factors that may limit the business model's performance. They could be environmental or social factors.
Financial Analysis: Financial analysis helps a business to understand its financial performance. It is also used to evaluate future trends. It involves assessing the business's financial statements, such as the balance sheet and income statement.
OB: Organizational behavior is a vital factor in determining a business's success. It encompasses the study of individuals, groups, and organizations in terms of their behavior and processes, and the effect of their behavior on the organization.
DA Feasibility: Data analysis feasibility refers to whether the data is readily available and can be processed effectively. Data availability and accessibility is the primary consideration in data analysis feasibility.
OD: Organizational development (OD) is a strategy for enhancing organizational performance and effectiveness. It involves assessing an organization's capacity to change, aligning people with the business model's goals, and developing their ability to respond to changing conditions.
Risk: In this analysis, the level of risk and vulnerability that the business model is exposed to is studied. Identifying the business model's potential risks and working out strategies to mitigate them is essential.
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What efforts have South American countries made to regionally integrate their economies?
South American countries have made various efforts to regionally integrate their economies. These efforts are aimed at boosting regional cooperation and increasing trade.
One of the most notable efforts is the establishment of the Union of South American Nations (UNASUR) in 2008.UNASUR is an intergovernmental regional organization that aims to promote regional integration, democracy, and economic development. Its primary objective is to strengthen South American countries’ political, social, and economic integration by encouraging cooperation in areas such as infrastructure, energy, trade, and finance.
In addition to UNASUR, South American countries have also established various regional trade agreements, such as the Southern Common Market (MERCOSUR), the Andean Community, and the Pacific Alliance. MERCOSUR was established in 1991 and includes Argentina, Brazil, Paraguay, and Uruguay. It is one of the largest trade blocs in the world, with a combined population of more than 290 million people.
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What trust, privacy and ethical issues do businesses need to be concerned with when trading online? How can they try to minimise these impacts? (Please note: this is NOT a question on security).
When trading online, businesses need to be concerned about various trust, privacy, and ethical issues. Businesses trading online need to address trust issues such as product authenticity, secure transactions, and reliable customer support. They must handle customer data responsibly to ensure privacy and comply with data protection regulations. Ethical concerns include fair competition, transparent pricing, and honest advertising to avoid reputational damage and harm to customers and competitors.
To minimize these impacts, businesses can: To minimize trust, privacy, and ethical issues in online trading, businesses should implement robust privacy policies, secure online transactions, provide transparent information, prioritize customer support, engage in responsible marketing, and follow industry best practices. These measures help build trust, protect customer privacy, ensure transparency, and promote ethical business conduct, fostering a positive online trading environment.
When trading online, businesses need to be concerned about various trust, privacy, and ethical issues. These include:
Trust: Building trust with customers is crucial in online trading. Businesses need to address concerns related to the authenticity of products/services, secure transactions, and reliable customer support. Issues such as fake products, misleading information, or unresponsive customer service can erode trust.
Privacy: Online trading involves the collection and storage of customer data. Businesses must ensure they handle personal information responsibly, protect it from unauthorized access, and comply with relevant data protection regulations. Failure to protect customer privacy can result in reputational damage and legal consequences.
Ethical concerns: Businesses must consider ethical implications related to fair competition, pricing practices, and transparency. Unfair business practices, price manipulation, or misleading advertising can harm both customers and competitors and result in reputational damage.
To minimize these impacts, businesses can:
Implement robust privacy policies: Clearly communicate how customer data is collected, stored, and used. Obtain explicit consent and provide options for customers to control their data.
Secure online transactions: Utilize secure payment gateways, encryption technologies, and other security measures to protect customer financial information.
Provide transparent and accurate information: Be honest and transparent about products, services, pricing, and terms and conditions. Avoid false or misleading claims.
Prioritize customer support: Respond promptly and effectively to customer queries and complaints to build trust and ensure customer satisfaction.
Engage in responsible marketing: Adhere to ethical advertising practices, avoid deceptive tactics, and respect customer preferences for marketing communication.
Engage in industry best practices: Stay updated with relevant laws, regulations, and industry standards pertaining to online trading, privacy, and ethics.
By prioritizing trust, privacy, and ethical considerations, businesses can foster positive customer relationships, enhance their reputation, and create a sustainable and responsible online trading environment.
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what does a reductive process mean in sculpting? group of answer choices
In sculpting, a reductive process refers to the technique of removing material from a sculptural medium to create the desired form or shape.
It involves systematically and intentionally eliminating excess material, gradually refining the sculpture's details, and sculpting the final piece by carving, cutting, or chiseling away the unnecessary parts. This process requires skill, precision, and a deep understanding of the medium being used. Unlike an additive process where material is added to build the sculpture, the reductive process focuses on subtracting or taking away material to reveal the intended design.
This can be done with various tools such as chisels, rasps, files, or carving knives, depending on the medium and desired effect.The reductive process allows the sculptor to gradually refine the sculpture, revealing its form, textures, and intricate details. It requires careful planning, a keen eye for proportions, and the ability to envision the final result while working with the material at hand. Once material is removed, it cannot be easily replaced, making the reductive process irreversible and demanding a high level of skill and craftsmanship to achieve the desired outcome.
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market power refers to a firm's ability to a. sell any amount of output it desires at the market-determined price. b. charge any price it likes. c. raise price without losing all demand for its product. d. monopolize a market completely.
Market power refers to a firm's ability to raise prices without losing all demand for its product. Here option C is the correct answer.
Market power refers to a company's ability to influence or control the market price of a good or service by exerting control over the supply and demand dynamics.
A company with market power can raise prices without losing all of its customer base. This is frequently done by limiting the number of goods or services available or by using exclusive access to critical resources or distribution channels.
Market power is a key element of monopoly, where a single company has complete control over the production and sale of a particular good or service in the market. Therefore option C is the correct answer.
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What is the purpose of a food safety management system?
Answer:
To control food safety hazards within a food business in order to make sure that food is safe to eat.
Explanation:
htn industries operates in a competitive market. if a firm is producing where mr > mc a. the revenue gained by producing one more unit of output is less than the cost incurred by doing so. b. the revenue gained by producing one more unit of output exceeds the cost incurred by doing so. c. the firm is already maximizing profits because revenue is being increased by more than costs. d. the revenue gained by producing one more unit of output equals the cost incurred by doing so.
HTN industries operates in a competitive market. If a firm is producing where MR > MC, then the revenue gained by producing one more unit of output exceeds the cost incurred by doing so.
There is no doubt that the ultimate goal of every firm is to maximize its profit. Profit is the excess of total revenue over total costs, and it is obtained by selling goods and services. If the price received for the good or service is greater than the costs incurred to produce them, a profit will be earned. In contrast, if the price received is less than the costs incurred, then a loss will be earned.
In a competitive market, it is a basic principle that the firms maximize profits by producing the quantity of output where marginal revenue (MR) equals marginal cost (MC). This is the point where profits are maximized because the firm is producing the quantity at which the additional revenue gained from selling one more unit is exactly equal to the additional cost incurred by producing one more unit.
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While chief executives and financial officers are required to certify periodic financial reports, they are not liable for violations of security reporting requirements.
Select one:
True
or
False
The statement "While chief executives and financial officers are required to certify periodic financial reports, they are not liable for violations of security reporting requirements" is False. What is certification?
Certification is the procedure of ensuring that a financial statement is genuine and accurate. To guarantee the accuracy of their company's financial statements, CEOs and CFOs are expected to certify periodic financial reports. This includes all reports, including the company's balance sheet, profit and loss statements, and other reports that provide information about the company's financial performance.
According to the Sarbanes-Oxley Act, chief executives and financial officers must certify these periodic financial reports and bear full legal responsibility for any inaccuracies or misstatements that are discovered. False claims, on the other hand, indicate that chief executives and financial officers are not responsible for breaching protection reporting rules.
This is inaccurate because the law imposes a fiduciary duty on CEOs and CFOs to ensure that all financial statements are correct, complete, and transparent. They may be held responsible for violating protection reporting rules in addition to any other financial misconduct that occurs within the business.
In conclusion, chief executives and financial officers are required to certify periodic financial reports, and they are liable for violations of security reporting requirements as per the Sarbanes-Oxley Act. Therefore, the statement is false.
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Suppose a company is trying to decide whether to increase or decrease its dividend. Which of the following is (are) correct regarding this decision? Choose the best answer. O A. It doesn't matter whether a company increases or decreases its dividend because, according to the dividend-discount model, the benefit from the higher dividend will be offset by a lower future growth rate g, so the stock price will be the same either way. O B. The company should decrease its dividend if doing so will decrease the current stock price. O C. The company should not increase dividends because companies should always reinvest as much as possible. O D. The company should increase its dividend because, according to the dividend-discount model, doing so will always improve the share price. O E. The company should decrease its dividend if the return on new investment opportunities is higher than the cost of capital. O F. All of these answers are correct, at least in most cases.
The company should decrease its dividend if the return on new investment opportunities is higher than the cost of capital. Hence, Option (E) is correct.
The dividend-discount model (DDM) is a method of valuing a company's stock price based on the expected future dividends.
The DDM assumes that the stock price is equal to the present value of all future dividends, discounted at the company's cost of capital.
If the company has new investment opportunities that have a higher return than the cost of capital, then the company should invest in those opportunities rather than paying out dividends.
This is because the company will earn a higher return on its investment than it would if it paid out the dividends.
The company should only pay out dividends if it does not have any new investment opportunities that have a higher return than the cost of capital.
Thus, in this case, the company should pay out the dividends to shareholders, as this will provide them with a return on their investment.
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Kingdom Corporation has the following. - Preferred stock, $10 par value, 8%, 50,000 shares issued $500.000 - Common stock, $15 par value, 300,000 shares issued and outstanding $4,000,000 In 2020. The company declared and paid $30,000 of cash dividends In 2021. The company declared and paid $150,000 of cash dividend Required: How much is the TOTAL cash dividends that will be distributed to preferred and common stockholders over the two years, assuming the preferred stock is Non-cumulative Please DO NOT use the "S" and "," signs in you answer. For example, if the right answer is Preferred $10,000 and Common $15,000, it spuld be EXACTLY written as: 10000 15000
The total cash dividends distributed to preferred and common stockholders over the two years would be 80000.
To calculate the total cash dividends distributed to preferred and common stockholders over the two years, we need to consider the dividend payments for each type of stock separately.
Preferred Stock:The preferred stock has a par value of $10, an 8% dividend rate, and 50,000 shares issued. The annual dividend per share is calculated by multiplying the par value by the dividend rate: $10 * 8% = $0.80 per share.
For the two years, the total cash dividends for preferred stockholders can be calculated as follows: $0.80 per share * 50,000 shares * 2 years = $80,000.
Common Stock:The common stock has a par value of $15 and 300,000 shares issued and outstanding. However, the dividend information provided does not specify any dividend rate for the common stock. Therefore, we assume that no dividends are paid to common stockholders.
Total Cash Dividends:Given that the preferred stock receives $80,000 in cash dividends over the two years and the common stock does not receive any dividends, the total cash dividends distributed to preferred and common stockholders would be: $80,000 (preferred stock) + $0 (common stock) = $80,000.
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Fifi and Bumble are best mates. Fifi currently owns a honey pot that she values at $10. Bumble values the honey pot at $8 and has $20 in his wallet. a. The current allocation of the honey pot is Pareto inefficient. b. Fifi and Bumble should be able to come to a mutually advantageous trade with respect to the honey pot. C. Given the current allocation, it will be possible to make both Bumble and Fifi better off. d. *The current allocation of the honey pot is Pareto efficient. a, b and c are all true. e.
Bumble values the honey pot at $8, and Fifi values the honey pot at $10. Fifi and Bumble can come to a mutually advantageous trade with respect to the honey pot if they trade it for $9. Both parties will benefit from this trade; Fifi will get more than what Bumble values the honey pot, and Bumble will be able to buy it at a lower price than what Fifi values the honey pot.
Therefore, c. Given the current allocation, it will be possible to make both Bumble and Fifi better off.A Pareto efficient allocation is one in which no one can be made better off without making someone else worse off. The current allocation of the honey pot is Pareto inefficient since Bumble values the honey pot at $8 and Fifi values it at $10. Thus, if Fifi and Bumble traded the honey pot for $9, the new allocation would be Pareto efficient since both parties would benefit.
Therefore, b. Fifi and Bumble should be able to come to a mutually advantageous trade with respect to the honey pot is true, but a, d, and e are false.The values of Bumble suggest that Bumble is not interested in getting the honey pot for $10, and he has $20 in his wallet. This may suggest that he is not interested in purchasing the honey pot or may not want to buy it for more than $8.
Since Bumble does not value the honey pot at $10, the current allocation of the honey pot is not Pareto efficient. The optimal allocation of the honey pot is when both Fifi and Bumble agree on a price that is less than $10, and Bumble agrees to purchase the honey pot at that price. The optimal allocation is Pareto efficient since both parties will benefit from the trade. Therefore, c. Given the current allocation, it will be possible to make both Bumble and Fifi better off.
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1. Using competitive forces model. Explain on how the model employ to examine the industry profitability. (40 marks)
The competitive forces model, also known as the Porter’s Five Forces model, is an analytical tool used to evaluate the competitive environment of a particular industry.
The model is made up of five forces that help to determine the level of competition in the industry and the level of profitability that can be expected from the industry. The five forces are as follows:1. Threat of new entrants2. Threat of substitutes3. Bargaining power of suppliers4. Bargaining power of buyers5. Rivalry among existing competitors.To examine the industry profitability, the competitive forces model can be used in the following ways:1. The threat of new entrants: This force determines how easy or difficult it is for new firms to enter the industry. If the threat of new entrants is low, the industry will be more profitable as there are fewer competitors.2. The threat of substitutes: This force determines how easy it is for consumers to switch to alternatives. If there are few substitutes, the industry will be more profitable as consumers have limited options.3. Bargaining power of suppliers: This force determines the amount of control that suppliers have over the industry. If suppliers have a lot of bargaining power, they can raise prices, which will lower industry profitability.4. Bargaining power of buyers: This force determines the amount of control that buyers have over the industry. If buyers have a lot of bargaining power, they can force prices down, which will lower industry profitability.5. Rivalry among existing competitors: This force determines the level of competition in the industry. If rivalry is high, the industry will be less profitable as competitors fight for market share.
In summary, the competitive forces model helps to examine the industry profitability by evaluating the five forces mentioned above. Each force helps to determine the level of competition in the industry and the level of profitability that can be expected from the industry. By evaluating these forces, firms can determine whether an industry is attractive for investment or whether they should avoid it. For example, if the threat of new entrants is high, the bargaining power of suppliers is high, and the bargaining power of buyers is low, the industry will be less profitable, and firms may choose to avoid it. On the other hand, if the threat of new entrants is low, the bargaining power of suppliers is low, and the bargaining power of buyers is high, the industry will be more profitable, and firms may choose to invest in it.
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Kwame is the purchasing manager for an electronics firm in North Carolina. He purchases a large quantity of diodes from NXP Semiconductors in the Netherlands, a manufacturer of diodes. What kind of export or import transaction does this represent?
a indirect export
b direct import
c indirect import
d direct export
Haskins Inc. is expected to pay a dividend of $3.27 next year. The company's dividend growth rate is expected to be 3.4 percent indefinitely and investors require a return of 12.2 percent on the company's stock. What is the stock price?
Required stock price is $45.79.
The stock price can be calculated using the Gordon growth model. The Gordon growth model is used to determine the intrinsic value of a stock based on a future series of dividends that grow at a constant rate.
Here is how to calculate the stock price using the Gordon growth model:Formula for the Gordon growth model: `P = D / (r - g)`
Where:P = the current stock price
D = the expected dividend in the next periodr = the required rate of returning = the expected dividend growth rate
Given,D1 = $3.27r = 12.2%g = 3.4%Now let's find the stock price of the company:
Hence, the stock price of Haskins Inc. is $45.79.
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Vulcan Service Company experienced the following transactions for Year 1, its first year of operations: 1. Provided $68,000 of services on account. 2. Collected $40,800 cash from accounts receivable.
1. Assets = $68,000 (increase in accounts receivable) Owner's Equity = $68,000 (increase in revenue) 2.The accounting equation is as follows: Assets = $27,200 (increase in cash)Owner's Equity = $68,000 (no change) Accounts receivable = $27,200 (decrease) .
Vulcan Service Company experienced the following transactions for Year 1, its first year of operations:
1. Provided $68,000 of services on account.
2. Collected $40,800 cash from accounts receivable.The effect of each transaction on the accounting equation can be explained as follows:
1. The first transaction of providing services on account increases the accounts receivable (an asset) and the revenue (an owner's equity account) accounts by $68,000 each.
The accounting equation is Assets = Liabilities + Owner's Equity. As there is no increase in liabilities in this transaction, the accounting equation is as follows:
Assets = $68,000 (increase in accounts receivable) Owner's Equity = $68,000 (increase in revenue)
2. The second transaction of collecting cash from accounts receivable decreases the accounts receivable (an asset) account by $40,800 and increases the cash (an asset) account by the same amount.
There is no effect on the owner's equity (revenue) account.
Therefore, the accounting equation is as follows: Assets = $27,200 (increase in cash)Owner's Equity = $68,000 (no change) Accounts receivable = $27,200 (decrease).
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Ali has a firm that provides accounting services for 300 households. If he hires an executive assistant to assist the accountants but he doesn't hire any more accountants, he can serve 320 households. What is the marginal product of the executive assistant? O 620 households O Unable to tell... O 20 households 320 households 0/2
The marginal product of the executive assistant is 20 households. option (C) 20 households is the correct answer.
Marginal Product (MP) refers to the extra output or additional product generated when one additional unit of input is added while holding all other inputs constant.
In the given case, Ali has a firm that provides accounting services for 300 households.
He plans to hire an executive assistant to assist the accountants. Ali doesn't hire any more accountants, and with the help of this assistant, he can serve 320 households.
In such situations, the marginal product of an executive assistant can be determined by using the formula given below:
MP = (change in output) / (change in input)Therefore, in the given scenario, the executive assistant's marginal product can be calculated as follows: MP = (320 - 300) / (1)MP = 20
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COFFEEMANIA "Coffeemania", a coffee chain (it's real!), has stock shares traded on stock exchange. You would like to check if they are being traded at the right price. The company is planning to pay the following dividends for each share: $2 in 1 year, $6 in 2 years, $7 in 3 years. After that, the dividends are expected to grow at 6% per year, indefinitely. The annual rate of return for this company is 8%. How much should each of Coffeemania' stock shares sell for in today's market?
Given the company is planning to pay the following dividends for each share:$2 in 1 year,$6 in 2 years, and $7 in 3 years, the cost of each Coffeemania's stock shares in the current market is $73.55 (approx). Option (a) $73.55.
After that, the dividends are expected to grow at 6% per year, indefinitely. The annual rate of return for this company is 8%.To find: The cost of each Coffeemania's stock shares in the current market. Let P be the current market price of each stock share. From the given information, the present value of all the dividends and the current market price must be equal.
(2/(1+0.08)^1) + (6/(1+0.08)²) + (7/(1+0.08)³) + ((7*(1+0.06))/(0.08-0.06))/(1+0.08)³=P
Thus, the cost of each Coffeemania's stock shares in the current market is $73.55 (approx).Hence, the correct option is (a) $73.55.
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The Bretton Woods system came into being right after WWI
True
False
Answer:
False
Explanation:
It came into being in 1944 after world war II. This was created in a conference of all of the World War II Allied nations that took place in Bretton Woods, New Hampshire. The decision was taken to avoid trade wars between the nations.
Hence, the given statement is false.
The project charter serves all of the following purposes EXCEPT:
a. authorizes the project manager to proceed
b. develops a common understanding between the sponsor and the project team
c. quickly screens out obviously poor projects
d. describes skill sets needed for the project
The right response is d, which lists the skill sets required for the project.
The project charter has various functions, including (a) giving the project manager permission to move on, (b) creating a shared understanding between the sponsor and the project team, and (c) promptly eliminating projects that are manifestly unsuitable. However, it usually does not provide a thorough explanation of the precise skill sets required for the project (d). The project plan or other project paperwork often include a list of the skill sets that are required.
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Which of following behaviors demonstrates the loyalty a broker owes to the seller who is his client
A.A broker tells the buyer that the children of the seller are transferring to a school across town
B.broker tells the buyer the seller in term farmer moving to expedite the contract
C.a broker doesn't not tell the buyer about seller a pending relocation pays the seller
D.a broker do not tell the buyer about lack roof paid the seller
The behavior that demonstrates the loyalty a broker owes to the seller who is his client is a broker does not tell the buyer about the seller's pending relocation but pays the seller. Option C.
What is a broker?
A broker is a professional who acts as a mediator between a buyer and a seller, negotiates deals, and assists buyers and sellers in reaching a mutual agreement. The following behaviors demonstrate the loyalty a broker owes to the seller who is his client:(C) A broker does not tell the buyer about the seller's pending relocation but pays the seller.
This demonstrates that the broker is loyal to the seller by keeping the buyer in the dark about the seller's plan. As a result, the seller's house will most likely sell quickly and for a fair price.
(A) A broker tells the buyer that the children of the seller are transferring to a school across town: This is not a loyal behavior to the seller because this information is personal, irrelevant to the transaction, and may negatively affect the seller's bargaining power.
(B) A broker tells the buyer the seller in term farmer moving to expedite the contract: This is not a loyal behavior to the seller since it may negatively affect the seller's bargaining power. This statement implies that the seller is in a hurry to sell, which may lead to a lower selling price.
(D) A broker does not tell the buyer about the lack of roof paid to the seller: This is not a loyal behavior to the seller because it can negatively affect the seller's bargaining power, and the seller may sell the property for less than it is worth.
Hence, the right answer is option C.
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The primary purpose of Generally Accepted Accounting Principles is to ensure the usefulness of financial information. True Or False
True.
The primary purpose of Generally Accepted Accounting Principles (GAAP) is to ensure the usefulness of financial information.
GAAP provides a set of standard principles, concepts, and guidelines that govern the preparation and presentation of financial statements. These standards aim to enhance the quality, consistency, and comparability of financial reporting, making the information useful for decision-making by investors, creditors, and other stakeholders.
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XYZ Corporation sells household appliances. Customer B buys a coffee machine on credit and promises to pay three months after the date of purchase. A month later, XYZ Corporation learns that the Customer B has lost his job and has not found a new one yet. Discuss whether or not this transaction is considered as a "sale" according to the IFRS 15 Revenue from Contracts with Customers Standard.
According to the IFRS 15 Revenue from Contracts with Customers Standard, this transaction is considered as a "sale."
This is because the standard establishes the principles that companies must apply when reporting information on the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer.IFRS 15 outlines a five-step model that entities should follow in accounting for revenue recognition from customer contracts.
It lays out the requirements for when an entity recognizes revenue from a customer contract and establishes how much revenue is recognized.The five-step model is as follows:Identify the contract with a customerIdentify the separate performance obligations in the contractDetermine the transaction priceAllocate the transaction price to the separate performance obligationsRecognize revenue as the entity satisfies the separate performance obligations.
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what seems to be one of maria and carlos importnat personal construct
Maria and Carlos are the main characters in the story "The Moths" by Helena Maria Viramontes.
In the story, one of Maria and Carlos's essential personal constructs is their love for their mother. In "The Moths," Maria and Carlos have a very complicated relationship with their mother. They're both adults now, but they still have a lot of resentment and pain from their childhood. As they're caring for their mother in her final days, they're forced to confront the issues they've been carrying with them for so long. Despite the pain, however, they both have a deep and abiding love for their mother. This love is one of their essential personal constructs, something that shapes how they see the world and how they interact with the people around them. It's what brings them back to her side, despite all the hurt and heartache.
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c. PicnicWorld expects to grow at a rate of 24% for the next 3 years and then settle to a constant growth rate of 6%. The most recent dividend paid by the company was $2.2. The required rate of return is 14%. What is the price of the share today? (4 marks)
The share price calculated using the Dividend Discount Model and present value relation is $8.10
Using the Dividend Discount ModelDividend for each year at a growth rate of 24%:
Dividend Year 1 = $2.2 * (1 + 0.24) = $2.728
Dividend Year 2 = $2.728 * (1 + 0.24) = $3.384
Dividend Year 3 = $3.384 * (1 + 0.24) = $4.2
Then we calculate the present value ;
present value of the dividends using the required rate of return of 14%.
Present Value = Dividend Year 1 / (1 + Required Rate of Return)¹ + Dividend Year 2 / (1 + Required Rate of Return)² + Dividend Year 3 / (1 + Required Rate of Return)³
Present Value = $2.728 / (1 + 0.14)¹ + $3.384 / (1 + 0.14)² + $4.2 / (1 + 0.14)³
Present Value = $2.393 + $2.696 + $3.015
Present Value = $8.104
Therefore, the share price today is $8.10
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Which one of the following formulas should you use to calculate the EP weight of a food item?
O AP weight * yield %.
O EP weight/yield%. O 1.00 - waste %.
O Product loss/AP weight required
The following formulas would it be a good idea for you to use to compute the EP weight of a food thing AP weight * yield %.
The option (A) is correct.
In this equation, AP weight alludes to the As Bought weight of the food thing, and yield% addresses the level of the food thing that is eatable after managing, cooking, or other planning processes.
By multiplying the AP weight by the yield rate, you can decide the heaviness of the food thing that is eatable or usable (EP weight). This computation assists in deciding the real measure of eatable with dividing that will be accessible after any necessary adjustments.
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This question is not complete, Here I am attaching the complete question:
Which one of the following formulas should you use to calculate the EP weight of a food item?
(A) AP weight * yield %.
(B) EP weight/yield%. O 1.00 - waste %.
(C) Product loss/AP weight required
Provide answers to the discussion questions
below:
1. An organization has just recorded an unfavourable direct
material quantity variance. Identify the factors that could have
caused this variance. (4
An unfavorable direct material quantity variance can be caused by several factors. In this case, the company could be using more raw materials than the standard allowed. The following factors could have caused this unfavorable direct material quantity variance:
Poor quality raw materials: If the company purchases poor quality raw materials, more of the material will be needed to produce the desired product leading to more wastage. This will lead to the unfavorable direct material quantity variance. Inaccurate inventory counts: Inaccurate inventory counts can also lead to unfavorable direct material quantity variance.
This is because the company may assume that they have enough raw materials, but later on, they realize that they do not have enough materials leading to increased purchases and wastage. Lack of proper training: The employees in the company might not have been properly trained on how to measure or weigh raw materials. If they are not properly trained, they may end up wasting materials or not using the correct amount of materials required for production. This can lead to an unfavorable direct material quantity variance.
Overproduction: The company may have produced more units than required. This will lead to increased usage of raw materials that will not be required, which will lead to an unfavorable direct material quantity variance.
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You are a shareholder in a corporation that owns real estate assets. The corporation earns $6 per share before taxes. Once it has paid taxes, it will distribute the rest of its earnings to you as a dividend. The corporate tax rate is 35%, the personal tax rate on dividend income is 28%, and the personal tax rate on other income is 42%. How much is left for you after all taxes are paid? The amount that remains is $ per share. (Round to the nearest cent.)
Given,The corporation earns $6 per share before taxes.Corporate tax rate is 35%.Personal tax rate on dividend income is 28%.Personal tax rate on other income is 42%.
We have to calculate, How much is left for you after all taxes are paid? The amount that remains is $ per share.To find out the amount of tax paid by the corporation before distributing dividends, we will use the following formula:Amount of tax paid = (Tax rate * Earnings per share) - Dividends per shareFirst, let us calculate the amount of personal tax paid by the corporation per share. Amount of tax paid = (35% * $6) - $0.
Amount of tax paid = $2.1Next, we will calculate the total amount of dividend income that you will receive.Total dividend income = (1 - 0.28) * $3.9 Total dividend income = $2.808We will now subtract the amount of tax paid by the corporation and the dividend income tax from the earnings per share to get the final amount left for you.
Final amount = $6 - $2.1 - $2.808Final amount = $1.092
The amount that remains is $1.09 per share.
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You own a restaurant near the beach. Business has been growing each year, but obviously spikes during the summer months. A regression produces the following equation: M = 30,000 + 594t + 1,000S Where M is monthly sales, t is years past 2010, and S is a dummy variable for the summer months. If the month is June, July, or August, insert a "1". If not, the value for S is zero. What are the predicted sales for June 2023? Enter as a value.
The required predicted sales for June 2023 is $38,722.
The regression equation for a restaurant that is located near the beach that has been experiencing increasing sales growth over the years is given as:M = 30,000 + 594t + 1,000S where M is the monthly sales, t is the years past 2010, and S is a dummy variable for summer months.
When the month is June, July, or August, the value for S is 1, and when not, the value is 0.The predicted sales for June 2023 can be determined by determining the value of the variable t for June 2023 by subtracting the year 2010 from the year 2023 as follows;t = 2023 - 2010t = 13
Substitute the value of t and S in the regression equation;M = 30,000 + 594t + 1,000SM = 30,000 + 594(13) + 1,000(1)M = 30,000 + 7,722 + 1,000M = 38,722
Thus, the predicted sales for June 2023 is $38,722.
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A company uses a standard costing system with direct labor hours (DLHS) as the allocation base for fixed manufacturing overhead (FMOH) and a standard of 3 DLHs per unit. For the most recent period, the company reported the following data: FPOHR $5 per DUH Actual DLHS 14,000 hours Actual FMOH $36,000 FMOH Budget Variance $7,500 Unfavorable FMOH Volume Variance $4,500 Favorable Q. What was the actual number of units produced for the period?
The actual number of units produced for the period is 4,667 units. It can be calculated by dividing the actual direct labor hours (DLHS) by the standard DLHs per unit.
The actual number of units produced for the period can be calculated by dividing the actual direct labor hours (DLHS) by the standard DLHs per unit.
We divide the actual DLHS by the average DLHs per unit to get the real number of units produced. The real DLHS in this example is 14,000 hours. Three DLHs are designated as the standard DLHs per unit. As a result, we can determine the actual number of units generated using the formula below:
Actual number of units produced = Actual DLHS / Standard DLHs per unit
= 14,000 hours / 3 DLHs per unit
= 4,666.67 units
Units are always whole numbers, hence the result is rounded to the nearest whole number. As a result, 4,667 units were actually produced throughout the time period.
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