Portfolio analysis is a structured approach used by decision makers to develop a sourcing strategy for a product or service, based on the value potential and the relative complexity or risk represented by a sourcing opportunity.
Explanation:Portfolio analysis is an analysis of the elements incorporated in a mix of products to progress decisions that are demanded to develop overall return. Portfolio Analysis carried at frequent intervals benefits the investor to originate innovations in the portfolio allocation and modify them according to the developing market and several factors.
The analysis also assists in customary resource/asset allocation to various elements in the portfolio. It accommodates to estimate the company’s attractiveness. It aids to evaluate the competing strength of the company regarding market share, contribution margin.
When asked what the concept "New Year's" meant to Holly, she mentioned the following: party, holiday, new beginning, football, fun, resolution, and winter. Holly's basic knowledge and feelings she has about this concept comprises her _________.a. conditioned memory
b. accessible memory
c. primary memory
d. semantic memory
e. episodic memory
Answer:
semantic memory
Explanation:
Semantic memory is the general knowledge that an individual has accumulated over the years, it involves experience related to one's culture. Semantic memory is one of the two categories of explicit memory.
It is not a specific and personal memory.
Holly's general knowledge of New year is party, holiday, new beginning, football, fun, resolution, and winter.
Episodic memory in the other hand is specific and personal recollection of an event.
The BCG has given specific names and descriptions to the four resulting quadrants in its growth-share matrix based on the amount of cash they generate for or require from the organization. "Cash cows" are SBUs that are classified as having:___________
A. high market growth rates and high relative market shares.
B. low market growth rates but high relative market shares.
C. low market growth rates and low relative market shares.
D. high market growth rates but low relative market shares.
E. medium market growth rates and medium relative market shares.
Answer:
low market growth, high relative market share
Explanation:
In 1970, Bruce D. Henderson created a certain growth-share matrix for the Boston Consulting group in which the cash cow was stated to be a company that operates in a slow-growing industry but with large market share.
Companies are known to love cash cows, reason being that they require minimal amount of money to maintain while the business on its own gives back much more money than one puts into it
What would be a sufficient user account to provide temporary access to the network for a user such as a vendor representative or a temporary employee?
Answer:
The correct answer is: Guest.
Explanation:
The guest user is a slightly special user. It has the same privileges as a standard user, but it is anonymous and without a password. That is, the purpose of the guest account is to allow any user without an account on the computer to log in and use the equipment.
From a security point of view, this is not always recommended. Therefore, by default, the guest account is disabled. So, if we want it to be available to login, we must activate it.
TickTock Clock Corporation is attempting to develop a truly diverse workplace. As a first step, they have decided to expand their recruiting efforts. Which of the following is not an appropriate way to do this? A. Host speaking and networking events. B. Offer internship programs for racial and ethnic minorities. C. Create informal mentoring programs. D. Offer scholarship for the children of current employes.
Answer:
D) Offer scholarships for the children of current employees
Explanation:
The general manager of a yacht club is conducting a SWOT analysis. One of the items he has listed is that all of his department managers have either just completed or are in the process of completing the Manager in Development program from the Club Managers Association of America. How would this item be classified in a SWOT analysis
Answer:
Completion of the Manager in Development program from the Club Managers Association of America is classified as a Strength in a SWOT analysis.
Explanation:
When a Company is Conducting a Swot Analysis, it evaluates it Strengths, Weakness,Opportunities and Threats hence the Acronym SWOT.
Strengths : Is Something the entity is good at and giving it an important capability
Weakness: Absence of certain strength that the entity is supposed to inherit is viewed as weakness
Opportunities : Feature of the External Environment which creates positive potential for the entity in achieving its objectives
Threats : Changes to the external environment which presents a threat to the entity in achieving its objectives
By Completion of the Manager in Development program from the Club Managers Association of America , the Yatch Club will be competent in management aspects and that will be something the Yatch Club will be good at.Hence classified as a Strength
A department store, pressured to meet year-end targets, liquidated a large amount of merchandise at low prices even though it was likely to create problems in the new year. This is an example of which pricing objective?
a) maximizing current profit
b) determining consumer objectives
c) managing for long-run profits
d) targeting market share goals
e) maximizing employee earnings
Answer:
maximizing current profit.
Explanation:
Maximising current profit is the set of activities a business undertakes to ensure profit in the short term is positive. It also involves setting a product price that will give maximum profit, cash flows, return on investment in the short run.
This concept does not take into consideration future effects of action taken.
In this instance department store, pressured to meet year-end targets, liquidated a large amount of merchandise at low prices even though it was likely to create problems in the new year.
This is a profit maximising activity
Jipmor, an interior décor store in the city of Jeswayde, manufactures designer white oak furniture. Jipmor is highly dependent on Casode, which is the only store in Jeswayde that sells white oak wood, for the timely delivery of good-quality wood. In the context of the specific environment, which of the following concepts does this scenario best illustrate?
A) Path dependence
B) Supplier dependence
C) Buyer dependence
D) Internal dependence
Answer:
C) Buyer dependence
Explanation:
A specific environment refers to the part of the overall company status that connects directly to an organization attaining its goals.
The best illustration is Buyer dependence (when buyer depends on the supplier for raw material) as here Jipmor who is the buyer of good-quality wood from Casode, (which is the only store in that location for the timely delivery of good-quality wood) is highly dependent on Casode which shows the buyer dependency on supplier.
Answer:
B) Supplier dependence
Explanation:
Supplier dependence is the component defined by the degree of dependence on the supplier by the retailer or manfacturer for raw material due to lack of product availibility or lack of supplier in the region. It can create scarce to the buyer at times, also monopoly which is dangerous for buyer as there is high price volatility in the market.
In the given case, An interior decor store manufacture designer white oak furniture, which is highly dependent on the supplier, who is only supplier of Oak wood. Therefore, Supplier dependence concept best illustrate the scenario.
Your online store is using Firebase as its SDK for its mobile app. The app integrates with your website. You're also using Google Ads to manage your marketing efforts. You want to automatically import conversions into Google Analytics for Firebase. Which action will accomplish this?
Answer:
C. Make Google Firebase your attribution provider
Explanation:
Based on the scenario being described within the question it can be said that the best action to accomplish this would be to make Google Firebase your attribution provider. By doing this you are making sure that Firebase handles all your user conversions from your online store as well as all of the information regarding where the users are coming from.
The National Football League controls the performance-based pay for professional football players. For example, Tom Brady received $14,102.25. His annual salary is $20 million, so he may not have noticed when this hit his checking account. Since the way team members function as a group is as important to the team's success as the individual effort, the NFL performance payThe National Football League controls the performance-based pay for professional football players. For example, Tom Brady received $14,102.25. His annual salary is $20 million, so he may not have noticed when this hit his checking account. Since the way team members function as a group is as important to the team's success as the individual effort, the NFL performance pay:________.
Answer:
The NFL performance pay is not giving the right incentives.
Explanation:
In this case, the questions points out that for National Football League, the success is based on two things: the personal performance and how it works in the group's performance. So, if Tom Brady is a quarterback and has led his team to many Super Bowl wins in spite of who is around him, and if the impact on his account is not that big, it means that the league is not giving the right incentives.
Ryan, Jerry, and Mark belong to Sigma Phi Upsilon fraternity. They pride themselves on being a group of solid students with leadership abilities. As a result, they often seem to hijack Fraternity Council Leadership meetings. Clearly, they feel they know how all the fraternities on campus should operate. This very high level of cohesiveness in a group
A. enhances critical thinking.
B. causes groupthink.
C. results in the best decisions.
D. increases cooperation of the group.
E. heightens individual perceptions.
Answer:
The answer to this question is option B. causes groupthink
Explanation:
Based on the scenario portrayed above, the high level of cohesiveness shown by Ryan, Jerry and Mark causes groupthink.
A Groupthink is a psychological phenomenon that occurs within a group of people in which the desire for harmony or conformity in the group results in an irrational or dysfunctional decision-making outcome.
Hence the answer is option B.
Answer:
B. causes groupthink.
Explanation:
There are so many main causes of groupthink. These include :
a ) group cohesiveness
b) overall group isolation
c) group leadership and
d) decision-making stress.
High levels of cohesiveness will reduce the amount of verbal dissension within a very close group, due to interpersonal pressure to conform.
A company using the periodic inventory system has inventory costing $152 on hand at the beginning of a period. During the period, merchandise costing $492 is purchased. At year-end, inventory costing $356 is on hand. The cost of goods sold for the year is:____________.A. $288B. $152C.$492D.$356
Answer:
A. $288
Explanation:
The cost incurred to produce or purchase the product which is being sold is called cost of goods sold.
Cost of Goods Sold = Beginning Inventory + Purchases in the period - Ending Inventory
Cost of Goods Sold = $152 + $492 - $356
Cost of Goods Sold = $288
Answer:
A. $288
Explanation:
We solve using the inventory identity
[tex]$$Beginning Inventory + Purchase = Ending Inventory + COGS[/tex]
We replace for the know values and solve for COGS like in a sovle for X question
152 + 492 = 356 + COGS
644 = COGS + 356
COGS = 644 - 356 = 288
A computer company has $3,000,000 in research and development costs. Before accounting for these costs, the net income of the company is $2,400,000. What is the amount of net income or loss after these R & D costs are accounted for?
Answer:
($600,000)
A loss of $600,000
Explanation:
The research and development costs will be accounted for as an expense in line with IAS 23 Borrowing cost under IFRS. As such, this will be deducted from the net income to properly account for it like every other expense that must have been initially deducted from sales.
Amount of net income or (loss) after these R & D costs are accounted for
= $2,400,000 - $3,000,000
= ($600,000)
McKenna offers to sell Lori her collection of hand-painted European tiles. Before Lori has a chance to accept, McKenna says, "Sorry, I changed my mind. I'm not going to sell the tiles." McKenna has just made:_______.1. Restitution2. A counteroffer3. A rejection4. A revocation
McKenna has just made: revocation.
Explanation:Revocation can be considered as a process of cancelling any decision or a promise officially. This is act that makes something that exists previously to be null or void. For instance someone has accepted to sell his property to someone and now he has the rights top revoke or cancel that declaration officially.
In the given example, McKenna offers to sell her hand painted European tiles to Lori. But the cancellation of this offer occurs before Lori accepted the offer. She says to Lori that she has changed her mind and not ready to sell those tiles. Hence the example is associated with revocation.
Firm A purchased Firm B for $4,000 when B's total owners' equity was $2,000. Firm A completed the qualitative test for goodwill impairment and determined that it is more likely than not that goodwill may be impaired. B had one asset worth $500 more than the book value. One year after the purchase, Firm B's total market value had dropped to $3,200 and the market value of its net identifiable assets was $2,000. What amount of goodwill impairment loss is recorded?
A. $0
B. $800
C. $400
D. $300
Answer:
D. $300
Explanation:
The goodwill is computed below:
Carrying value = Purchase price - Total owners equity - excess value of an assets
= $4,000 - $2,000 - $500
= $1,500
The implied value = Total market value - market value of its net identifiable assets
= $3,200 - $2,000
= $1,200
So, the difference is
= $1,500 - $1,200
= $300
The difference is term as a goodwill
Suppose a perfectly competitive firm is producing 37 units output, and the marginal cost of the 37th unit is $3. If the firm can sell each unit of output for $5 and the firm's revenue is sufficient to cover its variable cost, the firm should:__________.
A. lower its price.
B. decrease production.
C. increase production.
D. raise its price.
Answer:
C) increase production.
Explanation:
Competitive firms maximize their accounting profits when marginal revenue (MR) = marginal cost (MC).
In a perfectly competitive market, all the producers and the consumers are price takers, so they cannot change the price of the goods. So changing the sales price is not possible. Since the marginal revenue is greater than the marginal cost, the firm should increase its production output until MR = MC.
In this scenario, the firm should increase production to generate more revenue.
Explanation:The firm should increase production because the revenue from selling each unit of output ($5) exceeds the marginal cost of producing the 37th unit ($3), indicating that the firm is generating a profit on each unit produced. Increasing production would allow the firm to sell more units and thus increase its overall revenue.
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Excavation, Inc., uses explosives to prepare land for construction projects. Strict liability is imposed on this activity because a. the activity is inherently negligent. b. Excavation is a corporation. c. the activity is extremely risky. d. the amount of liability can be added to the costs of construction
Excavation, Inc., uses explosives to prepare land for construction projects. Strict liability is imposed on this activity because The activity is extremely risky
Option (C) is correct.Explanation:
Excavation activity is an extremely risky activity. This activity has many accidents associated with it. every year many people die or get injured in accidents related to excavation. So due to the high risk associated with this strict liability is imposed on this activity.
Risks associated with excavation are explosion, gas escape, flooding, etc. Other dangers like hazardous atmospheres, the possibility of fatal accidents, Falling loads can also be there. These dangers are sudden and fail to give time to workers to escape. So before undertaking such activity permission must be obtained from the government.
First Bank has some question as to the tax-free nature of $9 million of its municipal bond portfolio. This amount is excluded from First Bank’s taxable income of $65 million. Management has determined that there is a 65% chance that the tax-free status of this interest can’t withstand scrutiny of taxing authorities.Assuming a 40% tax rate, what amount of income tax expense should the bank report? (Enter your answer in million. Round your answer to 1 decimal place.)
Answer:
Assuming a 40% tax rate, the amount of income tax expense should the bank report will be 40% x ($65 million + $5.85 million) = $28.34 million
Explanation:
First Bank has some question as to the tax-free nature of $9 million of its municipal bond portfolio. This amount is excluded from First Bank’s taxable income of $65 million.
Management has determined that there is a 65% chance that the tax-free status of this interest can’t withstand scrutiny of taxing authorities.
Therefore the amount of the $9 million to be included in the taxable income will be 65% x $9 million = $5,850,000
Assuming a 40% tax rate, the amount of income tax expense should the bank report will be 40% x ($65 million + $5.85 million) = $28.34 million
First Bank should report an income tax expense of $28.3 million, considering the potential taxation of part of their municipal bond portfolio after the expected value calculation and the application of the 40% tax rate.
To calculate the income tax expense that First Bank should report, we need to consider the potential loss of their tax-free status on a portion of their municipal bond portfolio and apply the given tax rate.
First, we ascertain the amount that might be subject to tax, which is $9 million. Given there is a 65% probability that this amount will not maintain its tax-free status, we engage in an expected value calculation:
Expected taxable amount = $9 million imes 65% = $5.85 million.Now, apply the 40% tax rate to the expected taxable amount:
Tax on expected amount = $5.85 million imes 40% = $2.34 million.However, because the company should already be planning to pay tax on its taxable income, we must add the tax from the expected taxable amount of municipal bonds to the tax on the original taxable income:
Tax on original taxable income = $65 million imes 40% = $26 million.Therefore, the total income tax expense should be the sum of the tax on the original taxable income and the tax on the expected taxable amount:
Total income tax expense = $26 million (original) + $2.34 million (additional) = $28.34 million.After rounding to one decimal place, the bank should report an income tax expense: $28.3 million
When auditors wish to issue an un-modified opinion but highlight that the entity changed its method of accounting for software development costs, they would most appropriately identify the change in accounting method in which of the following?A. The introductory paragraph.B. The opinion paragraph.C. An emphasis- of- matter paragraph.D. An other- matter paragraph.
Answer:
C) An emphasis of matter paragraph.
Explanation:
An emphasis of matter paragraph relates to matters already included in the financial statements of a company. The information included in this paragraph should be important in order to understand some specific issue about the financial statements.
In this particular case, the information about the method of accounting is always important and relevant, and the users should know about it.
Trift company made total purchases of $ 310 comma 000 in the most current year. It paid freight in of $ 5 comma 500 on its purchases. Freight out, the cost to deliver the merchandise when it was sold to Trift's customers, totaled $ 7 comma 800. Of the total purchases Trift made during the period, it returned $ 28 comma 000 of the merchandise. Trift took advantage of $ 2 comma 700 of purchase discounts offered by its vendors. What was Trift's cost of inventory?
Answer: $284,800
Explanation:
Inventory cost are cost associated with the procurement, storage and management of goods. It includes the actual price of the good, the ordering cost or cost involved in getting the inventory to the warehouse or storage area and other fees used to keep inventory intact.
Given the following details;
Total purchase cost = $310,000
Freight-in = $5,500
Freight-out( cost of delivery when sold to Trift's customers) - $7,800
Freight-out cost isn't part of the inventory cost. Only Freight-in cost (cost to get inventory to Trift) is calculated as part of the inventory cost
Cost of Returned merchandise = $28,000
Purchase discount = $2,700
Therefore,
Total cost of inventory = total purchase cost + Freight-in cost - (cost of returned merchandise + purchase discount)
Total inventory cost = $310,000 + $5,500 - ($28,000+$2,700)
Total inventory cost = $310,000 + $5,500 - $30,700
Total inventory cost = $284,800
Final answer:
To calculate the cost of inventory for Trift company, subtract returns, add freight in, and subtract purchase discounts from the total purchases. The cost of inventory is $284,800.
Explanation:
The cost of inventory for Trift company can be calculated by adjusting the total purchases for the additional costs and deductions related to the inventory. We start with the total purchases and then subtract returns, add freight in, and subtract purchase discounts to find the cost. The formula would be: Cost of Inventory = Total Purchases - Returns + Freight In - Purchase Discounts.
The calculation is as follows:
Total Purchases: $310,000
Returns: $28,000
Freight In: $5,500
Purchase Discounts: $2,700
Applying these numbers to the formula:
Cost of Inventory = $310,000 - $28,000 + $5,500 - $2,700
Cost of Inventory = $284,800
Therefore, the cost of inventory for Trift company for the most current year is $284,800.
Suppose for a given consumer the marginal utility (MU) of a pizza is 100 utils and the MU of a hamburger is 80 utils, and that the price of a pizza is $15 and the price of a hamburger is $8. Given this information, the consumer ___________ in equilibrium, and should _________________.
Answer:
is not , consume more of hamburgers
Explanation:
A consumer is said to have achieved equilibrium when within his budget constraint, he purchases that combination of two goods which yield maximum satisfaction to him.
The equation for consumer equilibrium for two products is given by
[tex]\frac{MU_{x} }{P_{x} } = \frac{MU_{y} }{P_{y} }[/tex]
In the given case, [tex]\frac{MU_{x} }{P_{x} }[/tex] = [tex]\frac{100}{15}[/tex] = [tex]\frac{20}{3}[/tex] = 6.666
[tex]\frac{MU_{y} }{P_{y} }[/tex] = [tex]\frac{80}{10}[/tex] = 8
wherein, x= pizza
y= hamburger
As is evident, the marginal utility per dollar spent is greater in case of a hamburger, the consumer is not in a state of equilibrium.
Thus, he should consume more units of Hamburgers in order to maximize his utility.
Which of the following statements are correct regarding the method of valuation by comparables? (Choose 2). 1. A firm's market value can be estimated by using the share price of any similar sized firm. 2. A firm's market value can be estimated by finding the share price of a similar firm and using that value. 3. A firm's market value can be estimated by multiplying its book value by the market/book ratio for a similar firm. 4. A firm's market value can be estimated by multiplying its earnings per share by the P/E ratio for a similar firm.
Answer:
Option 3 & 4
Explanation:
A firm's market value can be computed by multiplying it's earnings per share with P/E Ratio of a similar firm.
Earnings per share = [tex]\frac{Earnings\ attributable\ to\ stockholders}{No.\ of\ shares\ outstanding}[/tex]
Price Earnings Ratio = [tex]\frac{Market\ Price\ per\ share}{Earnings\ per\ share}[/tex]
The product of the above two would be the market price per share of the firm.
Similarly, Market/Book ratio = Total Market Capitalization/Book Value
Also, known as price to book ratio, the product of Market/Book ratio of a similar company and Book value of a company yields Market value of the company.
The correct statements concerning the valuation by comparables method are: (1) a firm's market value can be estimated using the share price of a similar firm and (2) by multiplying its earnings per share by the P/E ratio of a similar firm.
Regarding the method of valuation by comparables, the two correct statements are:
A firm's market value can be estimated by finding the share price of a similar firm and using that value.
A firm's market value can be estimated by multiplying its earnings per share by the P/E ratio for a similar firm.
The valuation by comparables method relies on financial metrics and market ratios from similar companies to estimate a firm’s market value.
This is done to ascertain whether the stock is overvalued or undervalued, using key financial ratios like the P/E Ratio, which represents the price investors are willing to pay per dollar of earnings.
However, it is not advised to use the share price of just any similar-sized firm without consideration of financial specifics and market conditions.
What is the major difference in focus between a location decision in the service sector vs. The manufacturing​ sector?
Answer:
D) The focus in service is on revenue maximization, while the focus in manufacturing is on cost minimization.
Explanation:
You can set up a manufacturing location in different places, mostly depending on the costs associated with the supply management (both upstream and downstream).
While location is extremely important for a service provider and its capacity to generate revenue, e.g. a hotel or a restaurant cannot be located in the middle of nowhere.
__________ is a strategy based on the use of IT to reduce the costs associated with the product assembly process or the way services are delivered to customers.
Answer:
Flexible manufacturing
Explanation:
A flexible manufacturing system (FMS) refers to a manufacturing system that has a certain degree of flexibility to swiftly respond to unpredicted changes in the manufacturing orders and processes. FMS generally result in a increase in labor productivity and machine efficiency, as well as shorter lead times and increased production rate. If well executed, FMS should provide the same benefits as economies of scale but without the large scale production.
Jacques relies on a cost-benefit analysis to decide if moving operations overseas is better than increasing the size of the current manufacturing facility in the United States. He is using the ________ approach to ethics to determine his answer.
Full question:
Jacques relies on a cost-benefit analysis to decide if moving operations overseas is better than increasing the size of the current manufacturing facility in the United States. He is using the ________ approach to ethics to determine his answer.
utilitarian
Friedman doctrine
naive moralist
difference principle
cultural relativist
Answer:
He is using the utilitarian approach to ethics to determine his answer.
Explanation:
The Utilitarian Approach evaluates activity in phases of its results or upshots; i.e., the excluding gains and costs to all stakeholders on an own level. It attempts to accomplish the most prominent good for the highest number while producing the most limited amount of impairment or anticipating the most elevated amount of suffering.
Utilitarianism does not care whether the gains are created by dishonesty, guidance, or intimidation. It ensures that every entity’s interests should be examined equally when progressing the decision, and this involves those of other kinds since they also are competent of suffering.
Shakira, a wealthy business woman, gave the following amounts to her alma mater: $7,500 for 30 season tickets for woman's basketball and $12,000 to its athletic foundation for preferential seating location and parking. The $7,500 is not deductible at all because the taxpayer is buying a product; but the $12,000 donation is limited to $8,000 (80% of $10,000) deduction.
Question: True or False
Answer:
By The Tax Cuts and Jobs Act (TCJA) of 2017, the $12,000 donation is not deductible in any portion
Shakira's donation for basketball season tickets is not tax-deductible, while her donation to the athletic foundation has a deductible amount limited to $8,000. Cities imposing license fees or taxes on sporting events will increase the cost of tickets, as these expenses are often passed on to the consumers.
Explanation:Charitable Giving and Price Effects in BusinessWhen Shakira donates money to her alma mater, the consideration for tax deduction comes into play. The donation of $7,500 for woman's basketball season tickets is not deductible since it provides a direct benefit to Shakira, i.e., the tickets. However, her $12,000 contribution to the athletic foundation, which is earmarked for preferential seating and parking, is partially deductible. According to tax laws, only 80% of such donations can be considered for deduction, calculating to an $8,000 tax deduction for Shakira based on the 80% endowment limit for the donor. The cost for charitable giving is effectively reduced for the donor after considering tax savings, making the price of giving only $1.00 for the beneficiary, but not the full amount for the donor due to tax deductions.
Several factors could affect the ticket prices for sporting events, such as the implementation of a city license fee, increased spending on scholarships, or city-imposed taxes per ticket sold. A city license fee would likely cause ticket prices to increase to cover the new expense. If the team increases spending on scholarships and wants to maintain profit maximization, this could also lead to higher ticket prices. A per ticket tax would likely result in a direct price increase to the customer, as the team would pass this cost onto ticket buyers.
Regal Corporation has a component that is a discontinued operation. The revenues and expenses of the component were $120,000 and $100,000 respectively. The component was sold with a resulting loss of $80,000. The tax rate is 40%. What is the total gain or loss on discontinued operations (net of tax effects) that will be reported on the income statement.
Answer:
$36,000 loss
Explanation:
net effect after taxes = [(operation's revenue - operation's expenses) - gain/loss resulting from sale] x (1 - tax rate)
= [($120,000 - $100,000) - $80,000] x (1 - 40%) = ($20,000 - $80,000) x 60% = -$60,000 x 60% = -$36,000 or $36,000 loss
A firm has $200 million in total revenue and explicit costs of $190 million. Suppose its owners have invested $100 million in the company at an opportunity cost of 10 percent interest rate per year. The firm's economic profit is:_________.1. $400 million2. $100 million3. $80 million4. Zero
Answer:
4. Zero
Explanation:
Economic profit / loss is the net of the sale amount and all the costs including any opportunity cost.
According to the given data
Total revenue = $200 million
Total cost / Accounting cost/ Explicit cost = $190 million
Implicit cost / opportunity cost = $100 x 10% = $10 million
The Economic profit can be determined by the following formula:
Economic Profit = Revenue - ( Explicit cost + Implicit cost )
Or
Economic Profit = Revenue - ( Accounting cost + Opportunity cost )
Economic Profit = $200 million - ( $190 million + $10 million )
Economic Profit = $200 million - $200 million
Economic Profit = $0
A large national trucking company takes great care to remain nonunion by carefully selecting managers who display a participative leadership style, putting in place a nonunion grievance procedure, and paying wages and benefits at the top of the market range. This company is practicing:
A large national trucking company takes great care to remain nonunion by carefully selecting managers who display a participative leadership style, putting in place a nonunion grievance procedure, and paying wages and benefits at the top of the market range. This company is practicing: Union substitution.
Explanation:The approach that is used by the management of any firm in substituting the conditions which will make the employees to join together in trade union refers to the Union Substitution. This is a kind of strategy used by the management of a firm for making the employees to form a union.
When the strategy that is used by the management for not making the employees to form union, it refers to Union suppression. The management may threaten the employees saying that they may relocate or close the firm if any unionization occurs. In the given scenario, the management creates a condition that triggers the formation of union of employees and hence company is practicing: Union substitution.
Union substitution is an approach where management seek to substitute the triggers (or conditions) that would prompt workers to seek to join a trade union.Is a management strategy to avoid unionization that involves the victimization of union activists and supporters and threats to close or relocate the company if unionization occurs.
Which of the following is not a likely reason that specific password requirements, such as length, the use of special characters and the like, are usually guidelines in an organization rather than policies?A) The specific password requirements can be changed more easily as needed if they are guidelines rather than policies.
B) Password guidelines are usually created and maintained by the IT department, which is in a better position to know best practices in password security.
C) Policies are created at a higher level in the "chain of command" and as such cannot be changed quickly in response to a particular security need.
D) Policies are not typically concerned with broad topics such as IT security and passwords.
Answer:
D) Policies are not typically concerned with broad topics such as IT security and passwords.
Explanation:
A company's policies may concern a lot of issues, ranging from very broad and general issues to more specific issues, e.g. like corporate governance, employee conduct, compensation policies, organizational structure, equal opportunity policies, substance abuse, etc., and of course they can include topics like IT security and passwords.
Debt securities acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses and are included as other comprehensive income and as a separate component of stockholders' equity are:________.1. never-sell debt securities.
2. held-to-maturity debt securities.
3. trading debt securities.
4. available-for-sale debt securities.
Answer:
The correct option is 2,held-to-maturity debt securities
Explanation:
Option 1 is obviously wrong because never-sell debt securities is a class of debt securities that is non-existent.
Option 3 is also wrong because the gains or losses on trading debt securities are realized gains or losses accounted for directly in the profit or loss statement.
Also, the available-for-sale debt securities are expected to be treated in tha same manner as trading-debt securities
Lastly, the minute difference between trade debt securities and available-for-sale securities is that it is guaranteed that the former would be disposed in the normal trading cycle while the latter is available for sale, might sold or kept for some time