The brave new world of artificial intelligence (AI) is beginning to appear in applications for delivering human resource management services. Imagine how Amazon's Alexa for Business device might be used to provide the "human" touch to employees. Alexa has mastered thousands of skills and continues to get smarter every day. Amazon is hoping that companies might put Alexa to work for tasks like booking hotel rooms, scheduling and administering virtual meetings, and doing other duties that can be programmed into an algorithm. IBM is producing a chatbot that is designed to replicate a human voice. The chatbot can be used during employment recruiting, during onboarding and training of employees, and for answering questions in an employee service center. These intelligent assistants may be the next revolution in workplace technology.

These AI/chatbots are becoming more popular due to changing consumer and employee preferences. Millennials and individuals in Generation Z have little patience when making a request; they typically expect a response within 10 minutes. It can be difficult for human workers to respond that quickly with accurate and timely information. AI devices can scour countless company documents and other sources of information to rapidly compile all of the facts needed to response to an inquiry. IBM's Watson computer can quickly identify important information and connect it together to deliver to the person asking the question. Workers who are accustomed to getting this speedy service in their personal lives will soon expect their company's HR department to be just as efficient. So, HR professionals of the future may need to start learning about how this technology can help them serve employees better.

Talent acquisition and onboarding processes can be greatly improved by incorporating AI. Consistency in responding to frequently asked questions about employee benefits and career opportunities can enhance the employee experience. This technology can be especially helpful to workers who operate remotely and rarely interact with HR staff in person. A chatbot created by Loka, called Jane, provides real-time answers to a variety of HR questions. She can easily field questions such as "Is Memorial Day a paid holiday?" or "What is the copay for a generic prescription?" Jane can do much more, however. She can be used to proactively promote benefits and programs that employees are not familiar with. Jane can be designed to reach out to employees to notify them of the current wellness programs, like flu shots or weight loss challenges sponsored by the company. She can also collect information and prepare a report to management showing areas of concern. Perhaps many employees are asking questions about a particular learning and development program. Jane can bring this to the attention of HR leaders so that they can investigate further.

Training professionals may also utilize AI technology. IBM's Jill Watson served as a teaching assistant for online courses. She was available to deal with learner questions 24/7/365. This allowed the learner to move forward with the online course rather than waiting for guidance from a live instructor. While not able to field every question, Jill was successful 40 percent of the time. Thus, trainers could spend their time dealing with more complex issues and working with learners face to face.

Dire predictions are being made about a "robot apocalypse" whereby robots will soon replace human workers and unemployment will skyrocket. Which of the following statements, if true, weakens this prediction?

a. Old jobs will be redundant, and new technology will eliminate the need for new job titles.
b. Companies are introducing inflexible scheduling and rigid employment policies, leading to a high attrition rate.
d. Organizations are constantly looking to reduce skills gaps.

Answers

Answer 1

Answer:

i think the answer is a

Explanation:

Answer 2
Final answer:

The statement 'Organizations are constantly looking to reduce skills gaps' weakens the prediction of a 'robot apocalypse' because it highlights the ongoing need for human skills and expertise in the job market. This indicates that although AI will automate certain tasks, many jobs which require human creativity and emotional intelligence will remain.

Explanation:

The predictions about a 'robot apocalypse' indicate the fear that robots and artificial intelligence (AI) will replace human workers and cause unemployment to skyrocket. The statement that weakens this prediction, among the provided options, is: 'Organizations are constantly looking to reduce skills gaps.'

This statement weakens the prediction because it implies that human skills and expertise will still be in demand in the job market. Although AI can handle routine and predictable tasks efficiently, there are still many tasks that demand human creativity, critical thinking, communication ability, and emotional intelligence. These tasks are hard to automate completely, hence reducing skills gaps will still be a priority for many organizations.


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Related Questions

Pure economic rent is:

a. The payment to factors whose supply is perfectly inelastic.
b. Economic profits. a payment made to land.
c. The payment to factors owned by entrepreneurs.
d. The payment to factors whose supply is perfectly elastic.

Answers

Answer:

A. The payment to factors whose supply is perfectly inelastic.

Explanation:

This means that this factor of production need to be purchase regardless of the price change, otherwise the business operation couldn't continue.

One example of a pure economic rent is the cost of latex for rubber glove manufacturer. Since latex is the main ingredients for the product, that company still have to buy it even if the price of the latex is increasing (inelastic) . Otherwise, the company need to shut down its operation.

Lillian Fok is president of Lakefront​ Manufacturing, a producer of bicycle tires. Fok makes 1 comma 000 tires per day with the following​ resources: ​Labor: 425 hours per day ​@​ $12.50 per hour Raw​ Material: 21 comma 000 pounds per day​ @ ​$1.50 per pound ​Energy: ​$5 comma 000 per day ​Capital: ​$10 comma 000 per day ​a) Labor productivity per labor hour for these tires​ = nothing ​tires/labor hour ​(round your response to two decimal​ places).

Answers

Answer:

Labor productivity= 2.35 tires per hour of work

Explanation:

Giving the following information:

Fok makes 1,000 tires per day with the following​ resources: ​

Labor: 425 hours per day ​at $12.50 per hour.

The labor productivity is calculated based on the number of units made divided by the amounts of hours required:

Labor productivity= 1,000/425= 2.35 tires per hour of work

Bacerra records purchases at invoice price and uses the perpetual inventory system. On July 5, Bacerra returned $12,000 of goods purchased on account to the seller. How would Bacerra record this transaction? Select one: A. Accounts Receivable 12,000 Inventory 12,000 B. Cash 12,000 Purchases 12,000 C. Accounts Payable 12,000 Inventory 12,000 D. Accounts Payable 12,000 Purchases 12,000

Answers

Answer:

C. Accounts Payable 12,000 Inventory 12,000

Explanation:

When Purchases Made using perpetual inventory system following Entry was made

Dr. Inventory                xxx

Cr. Account Payable   xxx

So, the purchase  return will be reverse entry of the above which will reduce inventory and account payable as well. The correct entry for the event is C. Accounts Payable 12,000 Inventory 12,000.

Final answer:

Bacerra records the goods return transaction as a debit to Accounts Payable and a credit to Inventory, reflecting the decrease in both the liability and the asset.

Explanation:

When Bacerra returns
$12,000 of goods purchased on account to the seller under the perpetual inventory system, the transaction is recorded by decreasing Inventory and decreasing Accounts Payable. Bacerra is effectively reversing the initial recognition of inventory at the time of purchase and also the associated liability that was recognized when the goods were originally purchased on account. The correct journal entry is:

C. Accounts Payable 12,000 Inventory 12,000

Therefore, the transaction would be recorded as a debit to Accounts Payable and a credit to Inventory, which reflects the reduction of both the liability for the returned goods and the asset that no longer needs to be accounted for.

A pharmaceutical company announces that it has received Federal Drug Administration approval for a new allergy drug that completely prevents hay fever. The consensus analyst forecast for the company’s earnings per share (EPS) is $4.50, but insiders know that, with this new drug, earnings will increase and drive the EPS to $5.00.What will happen when the company releases its next earnings report?

Answers

Answer and Explanation:

There will be some volatility in the stock price when the earnings report is released though it is difficult to determine the impact on the stock price.

We can conclude that, the prices will eventually adjust to the announcement.

Can you think of other analogies for sending tanks and battleships to England without getting money or an immediate debt agreement?

Answers

Answer:

The Lend- Lease Act

Explanation:

President Franklin D Roosevelt had the unlimited authority to give material aid like tanks, battleships to England without violating America's position of neutrality. This authority was given to the president when the Lend Lease Act was approved by congress in March 1941.

You have been asked to analyze the Value Net of the craft brewing and distilling industries in your state, and you have observed close relationships between those artisanal industries and local hospitality businesses (such as restaurants and lodging facilities) in the region under study. Those local hospitality businesses can be said to be

Answers

Answer:

Those local hospitality businesses can be said to be Cooperators.

Explanation:

Co-operation: Cooperation is an art, which is not so easy to be mastered. The primary purpose of the cooperation is to gain mutual benefit. Yet because not everyone can understand the true sense of forming alliances (even if some do understand), it is difficult for them to create or manage those alliances because there are several factors which affect the relationships between associates. So, to have healthy and strong cooperation there is a need to get a grasp over those influencing factors.

Now there are reasons to believe that what the analysis implies (that there is a close relationship between these 2 industries) is true. Although how? let's get into those reasons.

Both industries come in the same domain that is of consumption.Both can do their business separately without cooperating.But still, if they do cooperate they can get more than they do get separately.

An example to have a close look on the relationship: Consumer A has to go to 2 different places to get these 2 different services or products, consumer B just go to the one place and get all the service as well as get the product if he desires. So, Which one would be more satisfied? Consumer B for sure.

The function of financial markets and institutions is: to manage portfolios of investors. to create economical booms and recessions. to look at decisions in firms from the financial manager's point of view. to facilitate the flow of funds through the economy.

Answers

Answer:

The correct answer is letter "D": to facilitate the flow of funds through the economy.

Explanation:

Financial Markets are the cornerstone of a capitalistic economy because they help facilitate capital formation and liquidity for entrepreneurs and businesses. Financial markets create liquidity by making it easy for buyers and sellers to trade their financial holdings.

Final answer:

Financial markets and institutions primarily facilitate the flow of funds in the economy, promoting investment activities and economic growth. They act as intermediaries between savers and borrowers, also giving access to various credit and investment options.

Explanation:

The primary function of financial markets and institutions is to facilitate the flow of funds through the economy. They do this by acting as intermediaries, linking savers and borrowers. This role is pivotal for the functioning of economies as it promotes economic growth by improving liquidity and supporting investment activities. While they indeed have a role in managing portfolios of investors, this is not their primary function. Their decisions can have an impact on economic conditions, potentially contributing to booms or recessions, but they do not deliberately create these situations. Instead, they provide businesses and individuals with access to different types of credit and investment opportunities.

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Anthony has arrived five minutes early for his sales call with a buying group from one of his accounts. He is the only one in the room. Before the meeting gets underway, Anthony should remember to _____.

Answers

Answer:

The correct answer is letter "A": Greet each group member as they arrive.

Explanation:

If arriving before prospective clients in a business meeting, the salesperson must show his manner and greet every possible customer on their way in. This will let them have an idea of what type of person they are dealing with and could represent a big opportunity to "break the ice" starting small talk.

The company employs a single employee who works all five weekdays and is paid on the following Monday. The employee works the entire week ending on Friday, December 30. The employee earns $800 per day.\ Complete the necessary adjusting entry by selecting the account names and dollar amounts from the drop-down menus.

Answers

Answer:

Explanation:

The question says to complete the necessary adjusting entry

What is an adjusting entry:

An adjusting entry represent an accounting entry passed usually at the end of the accounting year to ensure that accounts following the matching principle. An adjusting entry can further be passed to calculate and bring in respective account balances at the end of the period.

Therefore, the required adjusting entry is as follows:

Date                     Particulars                          Debit                 Credit

Dec 30                   Salaries expense            $4,000

                                     Salaries payable a/c                       $4,000

being the record of salaries accrued at the end of the year

Note: Since a day is $800 and there are 5 days, the accrual is $800 x 5 = $4,000

You can calculate the return on equity of any investment that consists of one cash inflow and outflow using the zero coupon bond approach.

O True O False

Answers

Answer:

TRUE

Explanation:

The poiunt is, we are going to discount the cash at the end and compare with the cash at the beginning to know if there is a positive present value.

[tex]\frac{C_e}{(1+r)^n} =C_b[/tex]

Having the cash values and know the time lapse between them, we solve for how much the actual rate of the investment is. Know that we can determinate if it fullfil our minimum rate of return.

XYZ Publisher can produce 200 books in a standard 8-hour day. It uses 5 employees. The average labor cost is $25/hour. A book requires $15 of raw materials.
If the books can be sold at a price of $30 each, what is the multifactor productivity?

A) 0.5 B) 1.0 C) 1.5 D) 2.0

Answers

Answer:

C) 1.5

Explanation:

multifactor productivity

= total revenue per day/total cost per day

= (30*200)/[(5*8*25)+(15*200)]

= 6000/4000

= 1.5

Therefore, The multifactor productivity is 1.5

Final answer:

The Multi-factor Productivity (MFP) for XYZ Publisher is calculated by dividing the total output ($6000 in sales revenue) by the total input costs ($4000), resulting in an MFP of 1.5. This corresponds to option C.

Explanation:

Multi-factor productivity (MFP) is a measure of the efficiency of all inputs to a production process. It is calculated by dividing the total output by the weighted average of the inputs. In this case, XYZ Publisher's total output is the total sales revenue, which is the number of books produced multiplied by the selling price per book. The inputs are labor and raw materials. The costs associated with these inputs include the labor cost and the cost of raw materials. Using the information given:

Output (Sales revenue) = 200 books × $30/book = $6000Labor costs = 5 employees × $25/hour × 8 hours = $1000Material costs = 200 books × $15/book = $3000Total input costs = Labor costs + Material costs = $1000 + $3000 = $4000MFP = Output / Total input costs = $6000 / $4000 = 1.5

Therefore, the multi-factor productivity for XYZ Publisher is 1.5, which corresponds with option C.

Assume a bank has $5 million in deposits and $1 million in vault cash. If the bank holds $1 million in excess reserves and the required reserves ratio is 8 percent, what is the minimum required reserve?

Answers

Answer:

Minimum Required Reserve are 1.33

Explanation:

The formula for the calculation of Cash reserve ratio is as follows:

Cash Reserve Ratio = Reserve Requirement x Bank Deposits

Cash Reserve Ratio = Reserve Requirement x ( Bank deposit + cash in vault )

8 = Reserve Requirement x ( 5 + 1 )

8 = Reserve Requirement x 6

Reserve Requirement = 8/6

Reserve Requirement = 4/3

Reserve Requirement = 1.33

Answer:

$76 million

Explanation:

($6 million/.08) + $1 million = $75 million + $1 million = $76 million

​Investments, Inc., began by issuing common stock for cash of $260,000. The company immediately purchased computer equipment on account for $116,000. 1. The following​ T-accounts of SeventhSeventh ​Investments, Inc. have been opened for​ you: Cash, Computer​ Equipment, Accounts​ Payable, and Common Stock. Record the first two transactions of the business directly in the​ T-accounts without using a journal. 2. Show that total debits equal total credits.

Answers

Answer:

If we add up the debit we got: 260,000 + 116,000 = 376,000

adding the credit we also get the same amount:

260,000 + 116,000 = 376,000

the accounting equation will be:

Assets 376,000 = Liabilities 116,000 + Equity 260,000

Explanation:

CASH

DEBIT   CREDIT

260,000

EQUIPMENT

DEBIT CREDIT

116,000

ACCOUNTS PAYABLE

DEBIT        CREDIT

                  116,000

COMMON STOCK

DBEIT   CREDIT

             260,000

Final answer:

To record the first two transactions of Seventh Investments, Inc. in the T-accounts, debit the Cash and Computer Equipment accounts and credit the Common Stock and Accounts Payable accounts. To show that total debits equal total credits, calculate the balance of each account and compare the sum of the debit balances with the sum of the credit balances.

Explanation:

A T-account is a tool used in accounting to separate a firm's assets from its liabilities. In the case of Seventh Investments, Inc., the T-accounts would be used to record the company's transactions. The first transaction is the issuance of common stock for cash, which would be recorded by debiting the Common Stock account and crediting the Cash account. The second transaction is the purchase of computer equipment on account, which would be recorded by debiting the Computer Equipment account and crediting the Accounts Payable account.



1. Record the First Two Transactions

Cash T-account:
Debit (+) $260,000

Common Stock T-account:
Credit (-) $260,000

Computer Equipment T-account:
Debit (+) $116,000

Accounts Payable T-account:
Credit (-) $116,000



2. Total Debits Equal Total Credits

To ensure that total debits equal total credits, you need to calculate the balance of each account. If the sum of the debit balances equals the sum of the credit balances, then the total debits equal the total credits.

The market for auto maintenance is initially in equilibrium. Demonstrate the effect of an increase in income on the equilibrium price and quantity of auto maintenance

Answers

Answer:

Price and quantity both will increase

Explanation:

Income affects the demand of consumers. Increase in the income increases the demand so the demand curve shifts upward. Similarly, if income decreases, the demand curve shifts downward due to a drop purchasing power. The upward shift in the demand will lead to an increase in the equilibrium price and an increase in the price will increase the quantity of auto maintenance.

Final answer:

An increase in income leads to an increase in demand for auto maintenance services.

Explanation:

When income increases, it leads to an increase in demand for auto maintenance services.

This is because with higher incomes, consumers have more money available to spend on auto maintenance, which causes an increase in the quantity demanded of auto maintenance services.

As a result, the demand curve for auto maintenance shifts to the right, indicating an increase in demand at every price.

Juanita, a manager at a multinational organization, is trying to carefully scan and link the firm's internal environment to its external environment. The insights from this analysis will allow her to effectively leverage the company's internal strengths to exploit external opportunities, while mitigating internal weaknesses and external threats. In this scenario, which of the following managerial tools is Juanita employing

Answers

Answer:

The correct answer is letter "D": SWOT analysis.

Explanation:

SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis is a study of a company's internal and external factors and its impact on the business. The internal factors (Strengths and Weaknesses) and the external factors (Opportunities and Threats) help an organization to identify profit and losses chances.

A manager checked production records and found that a worker produced 156 units while working 40 hours. In the previous week, the same worker produced 105 units while working 30 hours. a. Compute Current period productivity and Previous period productivity. (Round your answers to 2 decimal places.) Current period productivity Units / hr Previous period productivity Units / hr b. Did the worker's productivity increase, decrease, or remain the same? (Round your intermediate calculations and final answer to 2 decimal places. Omit the "%" sign in your response.) Worker's productivity by %

Answers

Final answer:

To compute the current and previous period productivity, divide the units produced by the hours worked. The worker's productivity increased from the previous period to the current period by 11.43%.

Explanation:

To compute the current period productivity, divide the number of units produced in the current period by the number of hours worked: 156 units / 40 hours = 3.90 units/hr. To compute the previous period productivity, divide the number of units produced in the previous period by the number of hours worked: 105 units / 30 hours = 3.50 units/hr.

The worker's productivity increased from the previous period to the current period. The worker productivity increased by 3.90 units/hr - 3.50 units/hr = 0.40 units/hr. To express this change as a percentage of the previous period productivity, divide the increase by the previous period productivity and multiply by 100: (0.40 units/hr / 3.50 units/hr) × 100 = 11.43%.

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Marie and Ethan form Roundtree Corporation with the transfer of the following. Marie performs personal services for the corporation with a fair market value of $100, 800 in exchange for 400 shares of stock. I than contributes an installment note receivable (basis $25,000; lair market value $30,000), land (basis $50,000; fair market value $170,000), and inventory (basis $162, 560; fair market value $203, 200) in exchange for 1, 600 shares. If an amount is zero, enter "0". Marie has income of_________ $ and________ $ basis in her 400 shares of stock and Ethan has income of __________$ and _______$ basis in his 1, 600 shares of stock.

Answers

Answer:im not gay

Explanation:

but i still love you

Marie reports income equal to $100,800 with a basis in her shares of the same amount, while Ethan generally would record no income from the transaction, with a basis in his shares equal to the aggregate basis of the contributed assets ($237,560).

The question concerns the tax implications and basis calculations for contributions to a corporation by individuals. Marie performs personal services valued at $100,800 in exchange for shares, while Ethan contributes various assets including an installment note, land, and inventory with different bases and fair market values for his shares. Under the Internal Revenue Code, services rendered in exchange for stock are considered taxable income to the service provider at the fair market value of the stock received. Therefore, Marie would have income equal to the fair market value of the 400 shares she receives. The basis of the stock she receives would also be equal to the value of the services provided, $100,800. On the other hand, Ethan's contribution of property (excluding services) to the corporation in exchange for stock is generally not considered a taxable event if certain conditions are met (e.g., if the contributors are in control of the corporation immediately after the exchange). Thus, Ethan would typically not recognize any gain or loss on the exchange, and his basis in the 1,600 shares would be the aggregate basis of the contributed assets ($237,560).

Blair Biotech enters into a licensing agreement with Pang Pharmaceutical for a drug under development. Blair will receive a payment of $10,000,000 if the drug receives regulatory approval. Based on prior experience in the drug-approval process, Blair determines it is 90% likely that the drug will gain approval and a 10% chance of denial.

a. Determine the transaction price of the arrangement.
b. Assuming that regulatory approval was granted on December 20, 2017, and that Blair received payment from Pang on January 15, 2018.
c. Prepare the journal entries for Blair. The license meets the criteria for point-in-time revenue recognition.

Answers

Explanation:

a. The transaction price of the arrangement is $10,000,000

c. The journal entries are as follows:

On  December 20, 2017

Accounts Receivable A/c Dr $10,000,000

       To License revenue A/c $10,000,000

(Being the revenue is recorded)

On January 15, 2018

Cash A/c Dr  $10,000,000

    To Accounts Receivable A/c  $10,000,000

(Being the payment received is recorded)

Final answer:

The transaction price of the arrangement is $10,000,000. The revenue is recognized on December 20, 2017. The journal entries are: Debit Accounts Receivable and Credit Revenue on December 20, 2017; Debit Cash and Credit Accounts Receivable on January 15, 2018.

Explanation:

a. The transaction price of the arrangement is the amount Blair will receive if the drug receives regulatory approval. In this case, it is $10,000,000.

b. Since regulatory approval was granted on December 20, 2017, and Blair received payment on January 15, 2018, the transaction price is recognized as revenue on December 20, 2017.

c. The journal entry to record the revenue would be:

December 20, 2017: Debit Accounts Receivable $10,000,000; Credit Revenue $10,000,000January 15, 2018: Debit Cash $10,000,000; Credit Accounts Receivable $10,000,000

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bundle of meanings or characteristics associated with certain concrete, unambiguous events, objects, conditions, or situations?

Answers

Answer:

CONCEPT

Explanation:

It is known as "CONCEPT" in which the meanings collections are been accepted and associated with characteristics with certain objects and situations and conditions and events as well as behaviors.

In this it also classifies the events and as well as objects that are carrying  similar characteristics.

We can also abstract such kind of meaning with are experience of abstraction.

The question touches on the concept of a bundle of meanings associated with concrete objects or events, which  important in both linguistic semantics and economics. In linguistics, these bundles of features define word meanings, while in economics, they pertain to bundles of goods and their associated values like price and quantity.

The question is concerned with the concept of a bundle of meanings or characteristics that are tied to concrete, specific events or objects. This can relate to the fields of semantics and lexicology within linguistics, where words and phrases carry a bundle of descriptive features that help in understanding and predicting our world. For instance, an apple isn't merely an object with a particular shape; it implies a cluster of features such as a certain range of sizes, tastes, and consistencies. Furthermore, the concept of modality in grammar translates these meanings into language, reflecting the possibility, hypothesis, or desirability of these events or objects.

In economics, when we talk about a bundle, we might think about a collection of goods and services. For example, a grocery cart filled with assorted items, whose affordability is contingent upon our budget. Here, each product within the bundle carries specific values, such as quantity, price, and utility. These values enable predictions regarding the bundle's compatibility with consumer preferences and budget constraints.

In each scenario, whether linguistic or economic, structured components or features define the concrete nature of a bundle, projecting various dimensions like time, space, and quantity. These concrete words or goods are differentiated by their physical properties and characteristics, which are perceptible through the senses, like in the word 'chair', or quantifiable, as in the example of grocery items.

suppose that there has been a decline in the price of pork and that beef and pork are substitutes. what effect will this have on the market for beef

Answers

Answer:

It will get less sales and people will gain less money than usual since there is very little variations.

Explanation:

Adjustment error. The accountant for Stringer Services failed to adjust the Supplies account to recognize the amount consumed during March. As a result of this error, will the following items be overstated, understated, or unaffected? a. March revenues will be ________________. b. March expenses will be ________________. c. March net income will be _______________. d. Ending owner’s equity as of March 31 will be _________________. e. Assets as of March 31 will be __________________. f. Liabilities as of March 31 will be _________________.

Answers

Answer:

a. unaffected

b. understated

c. overstated

d. overstated

e. overstated

f. unaffected

Explanation:

The journal adjustment entry for supplies consumed should be;

Supplies expense A/C                                            Dr.

     To Supplies  A/C                                    

(Being supplies consumed recorded)

Supplies expense being an expense and supplies being an asset, the omission would lead to understated expenses since the expense has not been recorded and overstated assets since the cost of supplies used was supposed to be reduced from assets balance.

Fair value option; bond investment; effective interest [LO12-1, 12-2, 12-3, 12-4, 12-8] Fuzzy Monkey Technologies, Inc., purchased as a long-term investment $80 million of 8% bonds, dated January 1, on January 1, 2018. Management intends to have the investment available for sale when circumstances warrant. When the company purchased the bonds, management elected to account for them under the fair value option. For bonds of similar risk and maturity the market yield was 10%. The price paid for the bonds was $66 million. Interest is received semiannually on June 30 and December 31. Due to changing market conditions, the fair value of the bonds at December 31, 2021, was $70 million.

Required:

1. to 3. Prepare the relevant journal entries on the respective dates (record the interest at the effective rate). 4-a. At what amount will Fuzzy Monkey report its investment in the December 31, 2021, balance sheet? 4-b. Prepare the journal entry necessary to achieve this reporting objective. 5. How would Fuzzy Monkey’s 2018 statement of cash flows be affected by this investment assuming Fuzzy anticipates holding these investments for a sufficiently long period?

1. Record Fuzzy Monkey’s investment on bonds on January 1, 2021.

2. Record the interest revenue on June 30, 2021.

3. Record the interest revenue on December 31, 2021.

Req 4A

Invesment_________ million

Req 4B

Record any necessary entry to report the investment at the correct value on the balance sheet.

Req 5

Operating cash flow $ million
Investing cash flow $ million

Answers

Answer:

debt securities investment 80,000,000 debit

            discount on debt securities    14,000,000 credit

              cash                                       66,000,000 credit

--to record the purchase of the bonds--

cash                                 3,200,000 debit

discount on debt securities 100,000 debit

                   interest revenue        3,300,000 credit

--to record first interest collection--

cash                                 3,200,000 debit

discount on debt securities 105,000 debit

                   interest revenue        3,305,000 credit

--to record secod interest collection--

Cash flow:

-66,000,000 purchase

+ 6,400,000 interest

net -59,400,000

Balance sheet

debt securities investment   80,000,000

discount on debt securities  (13,795,000)

net amount for the investment 66,205‬,000

Explanation:

As we pay the bonds lower than face value we recognize a discount.

Then, interest reveneu will be carrying value times market rate:

66,000,000  x 10% / 2 = 3,300,000 interest revenue

cash proceeds: 80,000,000 x 8% / 2 = 3,200,000

the difference will amortize the discount.

Then we do it again for the second one:

66,100,000 x 10% / 2 = 3,305,000

difference amortize the discount

We did not adjust for the fair value as we are using another method.

Jasper Company provided the following information for last year: Costs Amount Sales in units 280,000 Selling price $12 Direct materials $180,000 Direct labor $505,000 Manufacturing overhead $110,000 Selling expense $437,000 Administrative expense $854,000 Last year, beginning and ending inventories of work in process and finished goods equal zero. Required: 1. Calculate the sales revenue for last year. 2. Prepare an income statement for Jasper for last year. Refer to the list below for the exact wording of a label or an amount description within your income statement. Labels Add For the Last Year Less Amount Descriptions Administrative expense Cost of goods manufactured Cost of goods sold Gross profit Operating income Operating loss Sales revenue Selling expense

Answers

Answer:

1) = $3,360,000

2) $1,274,000

Explanation:

Question 1: Prepare the Sales Revenue for Jasper Company as follows:

Sales Units x Selling price per unit = Sales Revenue

= 280,000 units x $12 = $3,360,000

Based on the Sales Revenue computed, the Income Statement for Jasper Company for the Previous year can now be computed

Question 2: Compute the Income Statement

Description                                      Amount                          Amount

Sales Revenue                                                                    $3,360,000

Less Costs

Direct materials                              $180,000

Direct Labour                                  $505,000

Manufacturing Overhead              $110,000

Selling Expenses                           $437,000

Administrative Expenses               $854,000

Total costs                                                                             ($2,086,000)

Net Income                                                                          $1,274,000

Summit Products, Inc. is interested in producing and selling an improved widget. Market research indicates that customers would be willing to pay $98 for such a widget and that 58,000 units could be sold each year at this price. The current cost to produce the widget is estimated to be $58.

Summit has learned that a competitor plans to introduce a similar widget at a price of $88. In response, Summit may reduce its selling price to $88. If Summit requires a 25% return on sales, what is the target cost for the new widget?

a. $88.00
b. $66.00
c. $22.00
d. $24.50

Answers

Answer:

b.$ 66

Explanation:

The question requires that Summit requires a return on sales of 25 %. To achieve that the cost of goods sold should be 75 %.

if the revised selling price is                                         $ 88

the target cost price would be ( $ 88 * 75 %)              % 66                

Assume Fiona is willing to pay $8 for a pizza cutter. Tim also wants one, but is only willing to pay $6 for one. At a pizza baker's convention, Fiona buys the last pizza cutter at the market price just before Tim can buy it. Tim contacts the convention organizers and complains about missing out on the last pizza cutter. The organizers refund Fiona for the pizza cutter and allow Tim to buy it at the market price. What happens as a result of the organizers refund

Answers

Answer

The question is incomplete; assuming that the market price is $5.

The answer will be consumer surplus decreases.

Explanation:

Consumer surplus is a measure of consumer welfare. It is measured as the difference between what customers are willing and able to pay for a good  and the price they actually pay.      

Final answer:

Fiona originally bought the pizza cutter at the market price. When the organizers refunded Fiona and let Tim buy it at the market price, they interfered with the market mechanism. If Tim is now willing to pay more than $6, it could be due to the Endowment Effect.

Explanation:

In this scenario, the market price determined who buys the pizza cutter. If the market price was more than $6 and less than $8, it makes sense Fiona bought it first. However, by arranging a refund and letting Tim buy it, the organizers interfere with the market mechanism. Interestingly, if Tim is allowed to buy at the market price which is more than what he is willing to pay ($6), it might be assumed that he values it more now. This might be an example of the Endowment Effect, where people value things more once they own them.

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In the AS-AD model, cyclical unemployment occurs when: a. aggregate supply increases b. the economy is not at a short run equilibrium in the AS-AD model actual DP falls below potential real GDP in the equilibrium of the AD and short-run AS curves

Answers

Answer:

b. the economy is not at a short run equilibrium in the AS-AD model actual DP falls below potential real GDP in the equilibrium of the AD and short-run AS curves.

Explanation:

The aggregate demand/aggregate supply, or AD/AS, model is one of the fundamental tools in economics because it provides an overall framework for bringing economic factors together.

We can examine long-run economic growth using the AD/AS model, but the factors that determine the speed of this long-term economic growth rate do not appear directly.

Cyclical unemployment is relatively large in the AD/AS framework when the equilibrium is substantially below potential GDP and relatively small when the equilibrium is near potential GDP.

The natural rate of unemployment—as determined by the labor market institutions of the economy—is built into potential GDP.

Pressures for inflation to rise or fall are shown in the AD/AS framework when the movement from one equilibrium to another causes the price level to rise or to fall.

Managers need to be aware of exit and neglect behaviors in response to dissatisfaction because they impose a negative influence on the organization and its employees. These behaviors are initiated and felt by the employee rather than imposed by management. In addition to these​ behaviors, which are generally perceived to have a negative​ effect, voice and loyalty are also possible responses.​ Again, these are behaviors initiated by the employee. With this​ information, what can a HR Director do to maximize the possibility the dissatisfied employees will respond with voice or loyalty or​ both, rather than an exit or neglect​ response?

A. Incorporate appropriate​ selection, orientation, and training for management personnel to ensure that they observe the corporate culture of inclusivity and involvement that encourages the desired organizational citizenship behavior.

B. All the tactics listed in this question could be very successful in eliciting a positive voice or loyalty response in the event they become dissatisfied in the workplace.

C. Incorporate appropriate orientation and training for incoming employees so they feel comfortable offering suggestions for improvement.

D. Actively monitor employee opinion and attitude on a regular basis to keep a finger on the pulse of the workforce.

E. Incorporate this knowledge into the recruitment and selection process to choose employees inclined to respond in a favorable way. In other​ words, this is about selecting employees who are a good match.

Answers

Answer:

The correct answer is letter "B": All the tactics listed in this question could be very successful in eliciting a positive voice or loyalty response in the event they become dissatisfied in the workplace.

Explanation:

Human Resources (HR) Directors must promote the training to new and existing employees because in that way they help workers to develop their professional skills and increase their efficiency which is likely to increase the productivity of the firm. The HR department must keep track of the performance of the trained employees to find out what their evolution is and check possible improvement spots. Besides, the HR department must make sure the organization is culturally diverse enough to ensure the firm is befitting from the experience or workers from different cultures.

Final answer:

To foster voice or loyalty responses in a dissatisfied workforce, a HR Director should provide appropriate orientation and training, incorporate this knowledge into the recruitment process, and proactively monitor employee opinions and attitudes.

Explanation:

In order to maximize the likelihood that dissatisfied employees will respond with voice or loyalty instead of exit or neglect behaviors, a HR Director can utilize several strategies. First, they can incorporate appropriate selection, orientation, and training for both incoming employees and management personnel. This ensures a culture of involvement and inclusivity that encourages desired organizational citizenship behavior. Managers and employees are thus empowered to offer suggestions for improvement.

Second, the HR Director can incorporate this knowledge into the recruitment and selection process, essentially selecting employees who match the organization's culture and values and are more inclined to show voice or loyalty, even during dissatisfaction.

Lastly, a proactive approach can be initiating regular check-ins to monitor employee opinion and attitude. This gives the HR Director a current overview of the work environment and allows for timely intervention if dissatisfaction starts to develop.

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The three industrialized nations that do not provide paid maternity leave by law are Select one: a. Canada, Italy, and Japan. b. Australia, Swaziland, and the United States. c. South Africa, Italy, and Sweden. d. South Africa, Canada, and the United States.

Answers

Answer:

b. Australia, Swaziland, and the United States.

Explanation:

The three industrialized nations that do not provide paid maternity leave by law are Select one: Australia, Swaziland, and the United States.

The United States has been said to be the stingiest of all developed nations as it leads the way as the richest developed country but still don't guarantee paid maternity leave.

Most others including Canada, mandates paid time off to women after they give birth.

An investment banker agrees to underwrite an issue of 10 million shares of stock for TWResearch, Inc. on a firm commitment basis. The investment banker pays $10.50 per share to TWResearch, Inc. for the 10 million shares of stock. It then sells those shares to the public for $11.20 per share. If the investment bank can sell the shares for $9.75 per share, what is the profit (loss) to the investment banker?

Answers

Answer:

$ 7.5 million

Explanation:

The investment bank will have a loss which = ( 9.75 - 10.50 ) × 10 million = $ - 7.5 million

Answer:

= -$7,500,000 (the investment bank makes a loss of $7,500,000)

Explanation:

Step 1: Determine the profit or loss of the investment bank if it sells the shares for $11.2 per share

Agreed amount to pay to TWResearch =

$10.5 x 10,000,000= $105,000,000

Investment bank' profit = (11.2- 10.5) x 10 000 000 = $7,000,000

Step 2: However, since the investment bank can only sell the shares for $9.75, then the calculations will be as follows:

a) Agreed amount to pay to TWResearch =

$10.5 x 10,000,000= $105,000,000

b) Based on a selling price of $9.75

The profit or loss to the investment bank = the amount it sold the shares - the amount it bought the shares from the firm.

= ($9.75- $10.5) x 10 000 000

= 0.75 x 10000000

= -$7,500,000 (the investment bank makes a loss of $7,500,000)

Bill and Mike go in together to purchase 342 acres of land to use for hunting and family vacations. Ten years later, Bill dies and Bill's wife wants to sell his half of the land. Mike informs her that, unfortunately, she has no claim to the land and that upon Bill's death, his ownership interest transferred to Mike. What type of co-ownership did Bill and Mike have?
a. condominium tenancyb. by the entireties tenancyc. in common joint tenancy

Answers

Answer:

Joint Tenancy

Explanation:

Joint tenancy represents a legal contractual arrangement that involves two or more people who have agreed to own a single property sharing both obligations and rights equally.

The terms of join tenancy is such that no one whether the partner or an inheritor of will is able to sell the property in future without the consent of other partners. Secondly, when a partner dies joint tenancy does not transfer assets to heirs instead it is vested in the surviving partner.

It becomes that Bill did not name his wife as his beneficiary, hence Mike inherits the entire 342 acres of land after Bill's death.

"The correct option is c. in common joint tenancy.

To determine the type of co-ownership that Bill and Mike had, let's examine the characteristics of each option:

a. Condominium tenancy refers to a form of ownership where a person owns a unit in a multi-unit building along with a proportionate share of the common areas.

b. By the entireties tenancy is a form of co-ownership that can only exist between a married couple. It is characterized by the right of survivorship, meaning that when one spouse dies, the other automatically inherits the deceased's share of the property.

c. In common joint tenancy is a form of co-ownership where each party has an equal, undivided interest in the property. It is characterized by the four unities of possession (each party has an equal right to possess the entire property), interest (each party's interest must be identical in duration and extent), time (each party's interest must begin at the same time), and title (each party's interest must originate from the same document).

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