Answer:
$35,000
Explanation:
Data provided in the question
Pre tax loss on sale of a component = $50,000
Income tax rate = 30%
So, the after tax loss on Division X is
= Pre tax loss on sale of a component - Pre tax loss on sale of a component × income tax rate
= $50,000 - $50,000 × 30%
= $50,000 - $15,000
= $35,000
We deduct the income tax rate from the pre tax loss so that the after tax loss could come
If we are determining costs for a particular case at a law office, the cost of rent for the office would be: A. An irrelevant cost B. An indirect cost C. A direct cost D. A mixed cost
Answer:
The correct answer is B. An indirect cost.
Explanation:
The indirect cost is that which affects the production process of one or more products that a company sells, and that cannot be measured and assigned directly to one of the productive stages or to a specific product, but it is necessary to assume a consistent allocation criteria.
That is, an indirect cost affects several products and to assign this cost to each product it is necessary to ask the following question: How could I distribute this cost among the units I produce? When you produce a car you know that it is necessary to put 4 wheels, but ... do you know how much electricity you need in the production of each car? This is the main difference with the direct cost, since the direct costs can be associated very clearly to the final product and without the need to establish an imputation criterion.
Siobhan wants to join a new health club. Her roommate belongs to a club that Siobhan heard about on the radio. She decides to use her roommate's free guest passes to try out the club to see if it meets her needs. What stage of the consumer adoption process does this represent
Answer:
TRIAL
Explanation:
The adoption process for a new product is the mental process through which an individual passes from first learning about an innovation to final adoption.
Consumers go through 5 stages in the process of adopting a new product. These are: product awareness, product interest, product evaluation, product trial, and product adoption.
During the product trial, consumer tries the new product on a small scale to improve his or her estimate of its value.
If the consumer is satisfied with the product, he or she enters the adoption stage, deciding to use the new product fully and regularly.
Therefore, the stage of the consumer adoption process Siobhan's case (decision to use her roommate's free guest passes to try out the new health club to see if it meets her needs) represents is TRIAL.
Answer:
Trial
Explanation:
Total stage of customer adoption of a product is the stage at which the customer testes the product to see if it will meet their needs and specifications. It is at this stage that the customer determines if this will be a right fit for them.
In this scenario Sihoban wants to try out the new health club without commuting too much resources, so she uses her roommate's guest pass to see if the club meets her needs.
If it is a right fit them she can commit more funds and join the club.
In a small town, a steel mill produces air pollution. if the government does not intervene, the equilibrium price of steel will be __________, and the equilibrium quantity of steel will be __________.
a. less than the socially optimal price, greater than the socially optimal quantity
b. equal to the socially optimal price, equal to the socially optimal quantity
c. greater than the socially optimal price, less than the socially optimal quantity
d. greater than the socially optimal price, greater than the socially optimal quantity
e. less than the socially optimal price, less than the socially optimal quantity the government could best correct this externality by ▼ subsidizing the production of steel prohibiting the production of steel taxing the production of steel .
Answer: a. less than the socially optimal price, greater than the socially optimal quantity
Explanation:
The steel mill is producing steel and selling at a rate that does not account for the pollution that it is causing. Because of this, it is selling at a lower equilibrium price than what it would had the Pollution been accounted for.
The Steel Mill is also selling quantity that is greater than what would be considered socially optimal because the socially optimal level would account for the pollution and adjust in such a way that the Pollution is minimized
Without government intervention, the market will have a lower price and higher quantity of steel than is socially optimal; to correct this, the government can tax steel production to account for pollution.
Explanation:In the absence of government intervention in a market with negative externalities such as pollution from a steel mill, the equilibrium price and quantity would reflect only private costs and benefits, without considering the additional social costs of pollution. Therefore, the equilibrium price of steel will be less than the socially optimal price, and the equilibrium quantity of steel will be greater than the socially optimal quantity as producers and consumers do not face the full social costs of their actions. To address this externality and reach a socially optimal outcome, the government could tax the production of steel to internalize the external costs of pollution.
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What questions should you ask yourself to help you analyze your audience? 1. How can I relate this information to my listeners’ needs? 2. How many people will be in the audience? 3. What does my audience already know about my presentation topic? 4. What will help to make my points most effective: facts, statistics, or anecdotes? 5. What is the educational level of my audience? 6. How do I incorporate smart art in my presentation?
Answer:
4. What will help to make my points most effective: facts, statistics, or anecdotes?
5. What is the educational level of my audience?
Effective presentation preparation includes analyzing the audience's current knowledge, potential preconceptions, and their level of expertise to tailor content accordingly. Details affecting the audience's view, such as facts or anecdotes, and the presenter's goal—informing or persuading—also play a critical role in shaping the communication strategy.
Analyzing Your Audience
When preparing for a presentation or a speech, it is crucial to consider your audience carefully. To ensure that your messages are well-received and understood, you should ask yourself several key questions about the audience's current knowledge and how they might perceive the content you're planning to share. Understanding what your audience already knows about your topic can guide you in tailoring your information to their level of understanding and avoiding redundancy. Additionally, identifying potential stereotyped or prejudiced attitudes can help you approach the topic more effectively and avoid misunderstandings.
Considering details that might affect how the audience thinks about your topic is equally significant. This involves a strategic choice of whether to use facts, statistics, personal stories, or other evidence to achieve the desired effect—whether it's to inform, persuade, or engage. Knowing who your audience members are, including their characteristics, opinions, and interests, contributes to making your presentation more relevant and impactful.
Finally, gauging the audience's level of knowledge and expertise in the field can steer you towards the correct level of technical language and complexity in your presentation. Determining whether your aim is to persuade or to inform will influence your tone and content. For example, if you are addressing experts, you might delve deeper into advanced discussions, whereas a general audience might benefit more from a broad overview with relatable anecdotes.
In summary, a careful audience analysis involving these questions can significantly enhance the effectiveness of your communication and make your presentation more meaningful to your listeners. Remember the goal is to find out what your audience needs and to then shape your presentation to meet those needs.
After being involved in a car accident last month, Ralph’s insurance company has increased his annual premium by $105.38. Approximately what change will Ralph see on his future monthly statements as a result of the change? a. Ralph’s monthly insurance payment will not change. b. Ralph’s monthly insurance payment will increase by $8.78. c. Ralph’s monthly insurance payment will increase by $17.56. d. Ralph’s monthly insurance payment will increase $105.38. Please select the best answer from the choices provided A B C D
Answer:
B. Ralph's monthly insurance payment will increase by $8.78.
His annual premium increases by $105.38. There are 12 months in a year. To find out the monthly change, we need to divide 105.38 by 12:
105.38/12 = 8.78.
Hope this helps! :)
Answer:
B
Explanation:
took the test 2021
Hook Industries’s capital structure consists solely of debt and common equity. It can issue debt at , and its common stock currently pays a $2.00 dividend per share . The stock’s price is currently $24.75, its dividend is expected to grow at a constant rate of 7% per year, its tax rate is 35%, and its WACC is 13.95%. What percentage of the company’s capital structure consists of debt?
Answer: weight of debt is 20%
Explanation:
The question is incomplete we need the cost of debt before tax. lets assume cost of debt (Rd) before tax is 11%
Weight debt = Wd
weight of equity = We
tax = 35%
dividends = d = $2
price = P = 24.75
WACC = (We x Re) + (Wd x Rd)(1 - t)
cost of equity
using Gordon growth model
required rate of return = (D(1+g)/P) + g
required rate of return = (2 x (1+0.07)/24.75) +0.07
required rate of return(Re) = 15.65%
calculating weight of debt
WACC = (We x Re) + (Wd x Rd)
WACC = (1 -Wd) x Re + (Wd x Rd)
O.1395 = (1 - Wd)(0.1565) + (Wd )(0.11)(1-0.35)
0.1395 =0.1565 - 0.1565Wd + 0.0715Wd
0.1395 = 0.1565 - 0.085Wd
Wd = (0.1565 - 0.1395)/0.085
Wd = 0.2 = 0.2 x 100 = 20%
weight of debt is 20%
Merchandise accounts and computations LO C2. Kleiner Merchandising Company Accumulated depreciation $700 Beginning inventory 11,000 Ending Inventory 6,600Expenses 2,050 Net Purchases 13,500Net Sales 21,500 Krug Service Company Expenses $9,700 Revenues 26,000 Cash 900Prepaid rent 880 Accounts pavable 200 Equipment 2,500Required:A. Compute gross profit, the goods available for sale, and the cost of goods sold for the merchandiser. B. Use the above information from a service company and from a merchandiser to compute net income, Goods available for sale, Cost of goods sold, Gross profit a. b. Net income for Krug Service Company, Net income for Kleiner Merchandising Company.
Answer:
(A) Kleiner Merchandising Company:
Goods available for sale = $24,500
Cost of goods sold = $17,900
Gross profit = $3,600
Net income = $1,550
(B) Krug Service Company:
Net income = $16,300
Explanation:
(A) Kleiner Merchandising Company:
Goods available for sale:
= Beginning inventory + Net purchases
= $11,000 + $13,500
= $24,500
Cost of goods sold:
= Goods available for sale - Ending inventory
= $24,500 - $6,600
= $17,900
Gross profit = Net sales - Cost of goods sold
= $21,500 - $17,900
= $3,600
(b) Kleiner Merchandising Company:
Gross profit = $3,600
Net income = Gross profit - Expenses
= $3,600 - 2,050
= $1,550
Krug Service Company:
Net income = Revenues - Expenses
= $26,000 - $9,700
= $16,300
To compute gross profit for a merchandiser, subtract the cost of goods sold (COGS) from net sales. To compute net income for a service company, subtract expenses from revenues. For a merchandising company, subtract COGS from gross profit.
Explanation:A. To compute gross profit, we need to subtract the cost of goods sold (COGS) from the net sales. We can calculate the COGS by subtracting the ending inventory from the goods available for sale. The goods available for sale can be found by adding the beginning inventory to the net purchases. So, gross profit = Net Sales - COGS.
B. To compute net income, we need to subtract the expenses from the revenues. For a service company, net income is simply the difference between revenues and expenses. For a merchandising company, we need to calculate the COGS (similar to Part A) and subtract it from the gross profit obtained in Part A. So, net income = Gross Profit - Expenses.
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A local movie theater had small cups of popcorn sitting on the counter where patrons purchased tickets. The cups were called "complimentary cups," and their purpose was to promote the sale of popcorn. This procedure is most similar to:_________.
a. self-reinforcement.
b. generalized reinforcement.
c. intermittent reinforcement.
d. reinforcer sampling.
Option D
This procedure is most similar to: reinforcer sampling.
Explanation:A method that permits an individual to get in association with a potential reinforcer to encounter the concrete aspects of the stimulus. The method helps develop new reinforcing outcomes for a given individual.
Reinforcer sampling includes composing freely accessible a piece of a potential reinforcer to improve the probability that the importance and power of the reinforcer will be maximized when it is performed available contingently. Reinforcer assessment transfers to the observation-driven or interview-based analysis of the relevant power of stimuli.
Economists argue that appropriate corrective taxes or tradable pollution rights will result in efficient pollution reduction. Which of the following statements supports this claim?1. The government does not have to figure out which firms can reduce pollution the most. 2. Corrective taxes or tradable pollution rights give firms greater incentives to reduce pollution. 3. With corrective taxes or tradable pollution rights, firms spend less in research on pollution control.
Answer: 2. Corrective taxis or tradable pollution rights give firms greater incentive to reduce pollution
Explanation:
corrective taxes and tradable pollution rights give firms a greater incentive to reduce pollution. Firms always want to minimize costs ,if the government imposes corrective taxes businesses will have an incentive to reduce pollution because they will not pay the imposed tax if they succeed in reducing Pollution
A mortgage company makes a number of loans to be assembled into one package and sold to permanent investors. This process is an example of interim financing to the mortgage company and is called:__________.1. Discounting2. Blanket financing3. Warehousing4. Package financing
Answer: Option 3. Warehousing
Explanation: Warehousing can simply be defined as a situation whereby banks and other lenders make mortgage loans to consumers for the purpose of quickly selling those loans on the secondary market and furthermore, "warehousing" happens when individual loans are bundled, often with a common element such as the size of the mortgage or credit worthiness of the borrowers, and sold as a single unit.
A perpetuity will pay $300 per year, starting five years after the perpetuity is purchased. is purchased. What is the present value of this perpetuity on the date that it is purchased, given that the interest rate is 3%?
Answer:
present value of perpetuity = $29615.93
Explanation:
given data
pay = $300 per year
interest rate = 3%
solution
we get here present value payment after 5 year is
present value = [tex]\frac{future\ value}{1+ discount\ rate }[/tex] ...........1
present value = [tex]\frac{1000}{(1+0.03)^5}[/tex]
present value = $862.60
and
now we get present value on purchase date
present value = [tex]\frac{payment}{interest\ rate}[/tex] ......2
present value = [tex]\frac{862.60}{0.03}[/tex]
present value = $28753.33
and
present value of perpetuity is
present value of perpetuity = $862.60 + $28753.33
present value of perpetuity = $29615.93
marketing rep to visit businesses in the area and invite their employees to shop at Global Market and attend monthly health events that take place at Global Market stores. Each of the individual stores has hired two new employees to handle the anticipated increase in customer traffic. Global Market is using a _____ strategy.
Answer:
growth strategy
Explanation:
Based on the scenario being described within the question it can be said that Global Market is using a growth strategy. This is a business strategy who's main focus is to capture a larger share of the market, even if it costs the company it's short term profits. Which is what Global Market is doing in this scenario by hiring more employees and trying to gain more customers.
At the start of the month, Oak Inc. had 58,000 units of beginning work in process that were 65% complete. Over the course of the month, the firm completed and transferred out 208,900 units, and at the end of the month, it had 59,400 units in ending work in process that were 70% complete. In comparison, Maple Inc. began the month with 61,200 units of beginning work in process that were 60% complete. Over the course of the month, the firm completed and transferred out 210,500 units, and at the end of the month, it had 52,400 units in ending work in process that were 90% complete. Both firms add 40% of materials at the beginning of the process and the remaining 60% when the units are 70% complete. Both firms also add 25% of conversion costs at the beginning of the process and the remaining 75% when the units are 90% complete. According to these figures, Oak has ________ equivalent units of production for materials and ________ equivalent units of production for conversion costs than Maple.a. more ; fewerb. fewer; fewerc. fewer; mored. more; more
Answer:
According to these figures, Oak has more equivalent units of production for materials and fewer equivalent units of production for conversion costs than Maple
Explanation:
Oak EU:
Transferred units less percentage of completion beginning inventory plus completion on ending inventory
Materials:
208,900
58,000 x 40% (they were added the 40% at beginning but, not the remaining 60%)
59,400 x 100% (they reach the 70% threshold so the rest of the materials where added)
Equivalent units Materials 245100
Conversion:
208,900 - 58,000 x 65% + 59,400 x 70%
212780
Maple EU:
Materials:
210,500 - 61,200 x 40% + 52,400 x 100% =
238420
Conversion:
210,500 - 61,200 x 60% + 52,400 x 90% =
220940
Oak v Maple:
Materials:
Oak Maple
245100 > 238420
Conversion:
Oak Maple
212780 < 220940
Determine which of the following statements are correct regarding damaged or obsolete goods. (Check all that apply.) Damaged goods are included in inventory at their net realizable value. If damaged goods can be sold at a reduced price, they are included in inventory. A loss in value is reported in the period when goods are damaged or become obsolete. Damaged goods are not included in inventory if they cannot be sold. Net realizable value of damaged goods is determined solely by the sales price of the good.
Answer:
Explanation: Damaged goods are goods that do not meet up to the required standards of items to be sold and below are ways damaged goods are treated in the books:
1. Damaged goods are included in inventory at their net realizable value.
2. If damaged goods can be sold at a reduced price, they are included in inventory.
3.Damaged goods are not included in inventory if they cannot be sold
4. A loss in value is reported in the period when goods are damaged or become obsolete.
The damaged or obsolete goods are accounted for in inventory based on their net realizable value, taking into consideration both the expected selling price and any additional costs associated with selling the goods.
Any losses in value are recognized in the period when the impairment occurs.
The correct statements regarding damaged or obsolete goods are as follows:
1. **Damaged goods are included in inventory at their net realizable value.** - This statement is correct.
Damaged goods that are still expected to be sold are included in inventory at their net realizable value, which is the estimated selling price minus any further costs needed to make the sale (e.g., repair costs).
2. **If damaged goods can be sold at a reduced price, they are included in inventory.** - This statement is correct.
If damaged goods can be sold at a reduced price, they are included in inventory at their net realizable value, reflecting the lower expected selling price.
3. **A loss in value is reported in the period when goods are damaged or become obsolete.** - This statement is correct.
When goods become damaged or obsolete, a loss in value is recognized in the period when the impairment occurs.
This loss is typically reported as an expense in the income statement.
4. **Damaged goods are not included in inventory if they cannot be sold.** - This statement is correct.
If damaged goods are not expected to be sold, they are not included in inventory.
Instead, they are written off as a loss.
5. **Net realizable value of damaged goods is determined solely by the sales price of the good.** - This statement is incorrect.
The net realizable value of damaged goods is determined by considering the estimated selling price, but it also takes into account any further costs required to make the sale, such as repair costs or marketing expenses.
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Unregulated businesses, undocumented cash payments, coerced labor, and bartering are part of the __________ sector.A.informalB.primaryC.formalD.quinary
Answer:
Informal sector.
Explanation:
Informal sector of the economy is one that is not monitored or taxed by the government. This is a common practice in developing countries, and is often viewed as troublesome and unmanageable.
Unethical practices that are considered illegal in the formal sector occur in the informal sector and includes: unregulated businesses, undocumented cash payments, and coerced labor.
The workers in informal sector include hawkers, bartenders, vendors, marketers, artisans, and cross border traders.
Answer:
INFORMAL
Explanation:
Unregulated businesses, undocumented cash payments, coerced labor, and bartering are part of the informal sector.
The informal sector features the following
- Absence of official protection and recognition.
- Non coverage by minimum wage legislation and social security system.
- Predominance of own-account and self-employment work.
- Absence of trade union organization.
- Low income and wages.
- Little job security.
By definition, an informal economy is the part of any economy that is neither taxed nor regulated by any form of government. Although there benefits because the informal sector makes up a significant portion of developing countries' economies, it is often characterized by unmanageable working conditions as a result of its lack of monitoring.
Bank A has checkable deposits of $100 million, vault cash equaling $1 million and deposits at the Fed (reserves) equaling $14 million. If the required reserve rate is ten percent what is the maximum amount Bank A could lend
Answer:
Amount that Bank A can lend = (115 - 11.5) = $103.5 million
Explanation:
Bank A has checkable deposits of $100 million, vault cash equaling $1 million and deposits at the Fed (reserves) equaling $14 million. If the required reserve rate is ten percent what is the maximum amount Bank A could lend
Reserve requirement is the rate that banks must keep in reserve and are not allowed to lend.
Total amount with Bank A = $100 + $1 + $14 = $115 million
Required Reserve at 10% = $11.5 million
Amount that Bank A can lend = (115 - 11.5) = $103.5 million
When you're in high school, you won't have the same emergency expenses as your _________. For you, a surprise expense might be fixing a flat tire or replacing a broken cell phone.
Answer:
parents
Explanation:
While you are in high school, you are usually not thinking about any expenses, so practically the emergency expenses don't exist.On the other side, your parents need to think about every expense in the family.The emergency expenses are the part of their everyday's life.On their December 31, 2019 tax return, Ecogreen, Inc., a C corporation, suffered a difficult year and generated a loss. What are Ecogreen's options for dealing with the loss for tax purposes?
Answer:
D) Carry the loss forward to reduce income in future years
Explanation:
The IRS allows corporations to carry losses both forward and backwards in order for them to reduce their taxable income. A corporation can carry an operating loss back two years, and it can carry them forward up to 20 years in order to reduce taxable income generated in subsequent years. A backwards carryover lowers the taxes that the corporation might owe to the government.
Frictional unemployment occurs when:___________.1. there is friction between an employer and employee. 2. a worker decides to quit one job to seek a different job. 3. a large corporation transfers a worker to another city. 4. college students go back to school at the end of the summer.
Answer:
Option "2" is the correct answer to the following statement.
Explanation:
Frictional unemployment (happens in a short period) happens if the laborers are jobless and want to work in a stable economy. This doesn't depend if they willing to leave or get fired by the employer.
This type of unemployment is unpreventable.
Frictional unemployment is the minimum jobless rate in an expanding economy.
First Banc loaned money to Best Batteries for the purchase of its factory. First Banc took a mortgage on the factory and land. Best Batteries, because the price of its lifetime battery was so high, went out of business within 18 months. Best deeded the title to the factory and land back to First Banc. When First Banc sent in a clean-up firm, it discovered that there were old and new batteries stacked everywhere on the property. First Banc:_____________
Answer: Has a lender's exemption from CERCLA liability.
Explanation:
As seen in the video, Joie de Vivre's CEO appears to possess a degree of ____________, which is what the chapter describes as the positive, forward-thinking desire to build a profitable, sustainable business.
Answer:
entrepreneurial spirit
Explanation:
Classical economists consider that there are 3 factors of production: land, labor and capital. But more modern approaches also include entrepreneurship as the forth factor, and some even consider technology as a fifth one.
An entrepreneur is the person that combines the factors of production and creates a business. The key characteristics of successful entrepreneurs (or entrepreneurial spirit) is innovation, creativity, passionate, future oriented, optimistic, and resourceful.
Joie de Vivre's CEO demonstrates an entrepreneurial spirit which is described as the positive, forward-thinking desire to build a profitable, sustainable business.
Explanation:Looking at the information in the question, it can be inferred that Joie de Vivre's CEO demonstrates a strong level of entrepreneurial spirit. This term is used to describe the positive, forward-thinking desire to establish and grow a sustainable, profitable business. Those with an entrepreneurial spirit are often visionary, optimistic, and driven, taking risks and pushing boundaries to achieve their business goals. They continuously seek improvement and innovation, which are critical for the success of an enterprise in our ever-changing market.
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Danny operates a plumbing business, and this year the three-year-old van he used in the business was destroyed in a traffic accident. The van was originally purchased for $20,000 and the adjusted basis was $5,800 at the time of the accident. Although the van was worth $6,000 at the time of accident, insurance only paid Danny $1,200 for the loss. What is the amount of Danny's casualty loss deduction?
Answer:
$4,600
Explanation:
Casualty loss deduction = Adjusted basis - insurance compensation = 5800-1200= $4,600
Illiquid currencies tend to exhibit ________ volatile exchange rate movements, as the equilibrium prices of their currencies adjust to ________ changes in supply and demand conditions.
Answer:
B) More; even minor
Explanation:
Illiquid (or exotic) currencies are foreign currencies that are not generally traded in exchange markets. They trade at very low volumes and are usually extremely volatile since both the demand and supply is very limited. Since there are very few suppliers and consumers of exotic currencies, any additional transaction can result in large changes in their value.
Final answer:
Illiquid currencies are more vulnerable to more volatile exchange rate movements due to rapid adjustments in supply and demand, influenced by speculation, rates of return, and inflation.
Explanation:
Illiquid currencies tend to exhibit more volatile exchange rate movements, as the equilibrium prices of their currencies adjust to frequent and sudden changes in supply and demand conditions. The foreign exchange market is influenced by various factors including speculation, differences in rates of return, and relative inflation which can affect the strength of a currency. Countries with higher rates of return attract money from abroad, strengthening their currency, whereas those with lower rates of return may see their currency weaken as investors convert to other currencies with higher returns.
In which case did the U.S. Supreme Court determine that the federal government did not overstep its bounds under the commerce clause when it enacted the Controlled Substances Act of 1970?
a. Shepard v. U.S.
b. Gonzalez v. Raich
c. Obergefell v. Ohio
Answer:
B) Gonzalez v. Raich
Explanation:
In Gonzalez v. Raich (2005), the Supreme Court ruled that under the Commerce Clause, Congress had the power to criminalize the production and use of homegrown marijuana by Raich even if California law allowed it. The Supreme Court ruled against the local marijuana producer because the federal government has the power to regulate purely intrastate production that is meant for personal consumption if the failure to regulate the non commercial activity could affect interstate commerce.
These linings contain goblet cells, which secrete ____________ to help trap particles and protect the cells of the lining. Another type covers the ventral cavity and most of internal organs. These are called
Answer:
mucus
Explanation:
These linings contain goblet cells, which secrete mucus to help trap particles and protect the cells of the lining. They are able to do this by secreting mucins which are large glycoproteins formed mostly by carbohydrates and are kept in granules inside the goblet cells. They are kept there until it is time to be released to the lumen of the organ in question.
Goblet cells secrete mucus to trap particles and protect the lining of the respiratory tract, which is part of the pseudostratified, columnar epithelia. Another lining type, serous membranes, covers internal organs and the ventral cavity.
Explanation:The linings mentioned in the question contain goblet cells, which secrete mucus to help trap particles and protect the cells of the lining. The pseudostratified, columnar epithelia of the respiratory tract includes these goblet cells that generate mucus, creating a sticky trap for irritants and inhibiting microbial attachment. The other type of lining that covers the ventral cavity and most internal organs are called the serous membranes.
The equity method of accounting for an investment is used when a company purchases:_______. A) More than 20% of the equity securities of a second company B) More than 20% of the debt securities of a second company C) 15% of the equity securities of a second company D) 100% of the debt securities of a second company
Answer: A
Explanation:
The equity method of accounting for an investment is a type of accounting that is used when an investor has a significant impact on the investee but does not use control it fully, just like the relationship between a parent company and its branch. In cases where the equity method of accounting is used, the investee is referred to as an affiliate or an associate.
An investor can only have a significant influence over the investee if it owns 20% to 50% of the shares or voting rights of the investee.
The VW engineers assigned to the project to design and implement the automotive systems and software involved in the VW emissions cheating scandal were ethically obligated not to participate in this project and to inform outside authorities even though they were employed by VW.
True or False?
Answer:
The correct anwer is True.
Explanation:
Engineers must not complete, sign or seal drawings and / or specifications that are not in compliance with applicable engineering standards. If the client or employer insists on such non-professional conduct, he must notify the appropriate authorities and withdraw from the additional service in the project.
The statement is True. VW engineers were ethically obligated not to participate in the emissions cheating project and to inform outside authorities.
The engineers at Volkswagen (VW) who were involved in the design and implementation of the emissions cheating scandal were faced with an ethical dilemma. By installing defeat devices, they actively participated in a scheme that violated environmental regulations and public trust. Ethics in engineering demand that professionals adhere to principles of honesty, integrity, and respect for the environment. When corporate leadership pressures employees to engage in unethical practices, these individuals have a duty to refuse participation and report the misconduct to appropriate authorities. The VW emissions scandal caused significant harm to the planet by contributing to air pollution and undermined the integrity of the automotive industry. The engineers' obligation to protect the public and the environment overrides their loyalty to their employer in such cases of blatant ethical violations.
Suppose that in 1984 the total output in a single-good economy was 7000 buckets of chicken. Also suppose that in 1984 each bucket of chicken was priced at $10. Finally, assume that in 2000 the price per bucket of chicken was $16 and that 22,000 buckets were produced. Determine the GDP price index for 1984, using 2000 as the base year. By what percentage did the price level, as measured by this index, rise between 1984 and 2000
Answer: GDP price index is 62.5, percentage price level rise is 60%.
Explanation: The GDP price index will be calculated by dividing the 1984 price by the 2000 price and multiplying by 100 thus:
10/16 X 100 = 62.5.
Therefore the GDP price index is 62.5.
To calculated percentage change using the price index, we have:
((100-62.5)/62.5) X 100
= (37.5/62.5) X 100
= 0.6 X 100
= 60%.
We can as well use another method:
((16-10)/10) X 100
= (6/10) X 100
= 0.6 X 100
= 60%
After creating a product prototype, a company tests it within the firm to see how it performs in different applications. The company refines the prototype to correct the mistakes found in in-house testing. What should be the next step?
Remainder option of the question:
A) commercializing the product
B) performing concept testing
C) conducting beta testing with customers
D) creating a marketing strategy for the product
E) performing business analysis
Answer:
Option C Conducting beta testing with customers
Explanation:
The reason is that the company will have to test whether the prototype further requires any amendment by considering the reviews of the customers which are most valuable for the company. This helps in designing of the product prototype that best suits the company to help grow its business and profits.
Final answer:
After in-house prototype refinement, a company should conduct external beta or market testing with potential users to gather real-world feedback. This feedback is crucial for further refinement before full-scale production. It ensures the product meets customer needs effectively.
Explanation:
After refining a product prototype based on in-house testing, the next step should be to conduct external testing with a select group of potential users or customers. This phase, often termed as beta testing or market testing, involves evaluating the prototype under real-world conditions to gather feedback on its performance, usability, and any issues or improvements from an end-user perspective. This step is crucial as it provides valuable insights that cannot be fully anticipated or replicated in a controlled in-house environment. The feedback collected from this phase should then be analyzed and used to further refine the product before proceeding to full-scale production and launch.
During the market testing phase, it is essential to set clear objectives, select a representative sample of potential users, and plan how the feedback will be collected and analyzed. This step not only helps in identifying potential market acceptance and demand but also in uncovering any usability issues or additional refinements needed to meet customer expectations. It bridges the gap between theoretical design and practical usability, ensuring that the final product will meet the needs of its target audience effectively.
John and Susan Smith are in their mid 30s and have two children, a 4-year-old and a 2-year-old. Both John and Susan work and do not currently need additional income. They have determined they want to conservatively invest so that they will have funds for their childrens' college in about 12-15 years. Which of the following investments would best meet their goal? A) Common Stocks.B) Laddered Treasury Notes.C) Laddered Zero-Coupon Bonds.D) Preferred Stocks.
Answer:
C)
Explanation:
Based on the information provided within the question it can be said that from the available choices the best option would be Laddered Zero-Coupon Bonds. Mainly due to the fact that they offer various different maturities during the years that John and Susan's children will be partaking college. Unlike T-Notes which only offer maturities of up to 10 years not 12-15 years.
The best investment for the Smiths would be Laddered Treasury Notes as they provide a balance of safety and yield, with lesser risk compared to stocks, also the laddering strategy assists with managing interest rate and reinvestment risk.
Explanation:In this context, the best investment option for John and Susan Smith for a conservative approach to saving for their children's college education in 12-15 years would be B) Laddered Treasury Notes. This is due to the fact that common stocks (A) and preferred stocks (D) are typically more volatile and thus riskier investments. On the other hand, laddered zero-coupon bonds (C) do not provide periodic interest, which is not as suitable for future planning purposes as Treasury Notes. Laddered Treasury Notes offer a balance of safety, as they are backed by the U.S. government, and yield, as they provide semi-annual interest payments. Furthermore, the laddering strategy helps in managing interest rate and reinvestment risk which is ideal for the couple's requirement of a steady and reliable growth of their savings.
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