conciliation?

a. They are extremely expensive

b. They do not involve litigation

c. They do not always lead to an outcome

d. They are not adversarial

The primary weakness of both mediation and conciliation is their uncertain outcome (option c). While they aim to resolve disputes without **litigation**, there is no guarantee of reaching a settlement or agreement.

The primary weakness of both mediation and conciliation is that they do not always result in a resolution or **outcome **that satisfies all parties involved. Mediation and conciliation are **alternative dispute resolution (ADR)** processes that aim to facilitate negotiations and reach a mutually agreeable solution.

However, the success of these processes heavily relies on the willingness of the parties to cooperate, compromise, and find common ground. Sometimes, despite the efforts of the mediator or conciliator, the parties may be unable to reach a **consensus or agreement**. In such cases, the dispute remains unresolved, and the parties may need to seek other methods, such as litigation, to resolve their differences.

The other options provided in the question are not accurate weaknesses of mediation and conciliation:

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Pickard Company pays its sales staff a base salary of $4,200 a month plus a $3.20 commission for each product sold. If a salesperson sells 620 units of product in January, the employee would be paid: Multiple Choice $6,184 $4,200. $1,984 $2,216

The **employee **would be paid: $6,184

A **salesperson **is a person whose job is to sell products or services. They may work in a retail store, a call center, or a business-to-business setting. Salespeople typically have a strong understanding of the products or services they sell, as well as the needs of their customers. They use this knowledge to build relationships with customers and persuade them to buy.

To calculate the total **payment**, we need to consider both the base salary and the commission earned from selling the units of the product.

Base Salary: $4,200

Commission per unit: $3.20

Number of units sold: 620

**Commission **earned: Commission per unit * Number of units sold

Commission earned = $3.20 * 620 = $1,984

Total payment: Base Salary + Commission earned

Total payment = $4,200 + $1,984 = $6,184

Therefore, the employee would be paid $6,184.

Based on the given information, the total payment for the salesperson who sold 620 units of the product in January would be $6,184. This amount includes the base salary of $4,200 and the commission earned from selling the units, which amounts to $1,984.

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On May 2, Cheyenne Company lends $8,200 to Chang, Inc., issuing a 6-month, 10% note. At the November 2, maturity date, Chang indicates that it cannot pay. Parts b and c are independent assumptions.

Cheyenne Company lent $8,200 to Chang, Inc. on May 2, with a 6-month, 10% note. However, when the maturity date arrived on November 2, Chang stated that it was unable to make the payment. The following paragraphs explain the implications of this situation.

If Chang, Inc. is unable to **pay **the amount owed on the **maturity date**, Cheyenne Company may face financial losses. As the lender, Cheyenne Company expected to receive the principal amount of $8,200 plus **interest** at a rate of 10% over the six-month period. However, with Chang's indication of inability to pay, Cheyenne Company may need to explore legal options to recover the outstanding amount. Cheyenne Company could pursue legal action to enforce the terms of the note and collect the amount owed. This may involve filing a lawsuit against Chang, Inc. to obtain a judgment for the outstanding debt. The company could also negotiate with Chang to come up with an alternative repayment plan or settle for a reduced amount. Alternatively, Cheyenne Company may consider selling the note to a third party at a **discount**, allowing them to recover a portion of the amount owed without having to go through the legal process.

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During a job interview at IzitOnly U., Professor Jones is honestly told by the Dean that new faculty members are guaranteed a parking spot on campus 24/7/365. Dr. Jones accepts the offer, but when she arrives on campus, she is told that due to construction of the new swimming pool her space has been eliminated and she will have to wait until several people retire before she gets a slot. She sues for additional compensation in lieu of a parking space. With confirming evidence, a court would most likely find that 10 U. has violated o due process o employment-at-will o implied covenant rule o implied contract rules o no laws, as no written contract was signed

With confirming evidence, a court would most likely find that IzitOnly U. has violated the ****implied contract rules**** by not providing Professor Jones with the guaranteed parking spot mentioned during the job interview.

In this scenario, the court would consider the concept of implied contracts, which are based on the principle that certain promises or assurances made during the** hiring process,** even if not explicitly stated in a written contract, can create **enforceable obligations**. The dean's assurance of a guaranteed parking spot to new faculty members at IzitOnly U. during the job interview would be viewed as an implied contract. Although no written contract was signed, the court would consider the** oral agreement **made during the hiring process as a valid and binding commitment. The court would likely determine that IzitOnly U.'s failure to provide the promised parking space constitutes a breach of the implied contract, entitling Professor Jones to seek additional compensation in lieu of the parking space. It's important to note that specific laws and regulations may vary by **jurisdiction**, so the outcome of the case could depend on the **applicable laws** in the relevant jurisdiction.** Legal advice **should be sought to fully understand the implications of such a situation.

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Q.9 What is the difference between M1 and M2 definition of the money supply?

The M1 and M2 definitions of the money supply are measures used by **economists **and central banks to quantify the **amount of money **circulating in an economy. The key difference between M1 and M2 lies in the level of liquidity and the types of** financial assets **included in each measure.

M1 represents the narrowest definition of the money supply. It includes currency held by the public, demand deposits (checking accounts), and other highly liquid assets. These components are considered to be the most easily accessible and usable forms of money for transactions. M1 provides a snapshot of the immediate purchasing power available in an economy.

On the other hand, M2 represents a broader definition of the money supply. It includes all components of M1 but also incorporates additional forms of money that are less liquid. In addition to currency and demand deposits, M2 includes savings deposits, time deposits (certificates of deposit), and money market mutual funds. These assets are less readily available for transactions but are still considered part of the overall money supply.

The distinction between M1 and M2 reflects the varying degrees of liquidity and the different roles these assets play in the economy. M1 captures the most liquid and immediately spendable forms of money, while M2 includes a wider range of** financial assets **that are still part of the overall money supply but may require some** conversion or time to access.**

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The following information describes a manufacturing system: Daily demand is 1,205 units. Replenishment lead time is 17 days A25 day safety stock is desired. Products are stored in containers that hold 820 units. Round your answer up to the next integer value. How many kanban containers are needed for this system? 7 Containers

Based on the given information, the manufacturing system requires 7 **kanban containers** to meet the daily demand of 1,205 units, with a replenishment lead time of 17 days and a desired **safety stock **of 25 days.

To determine the number of **kanban containers** needed for the manufacturing system, we need to consider the daily demand, replenishment lead time, and desired safety stock.

The daily demand is 1,205 units, indicating the number of units needed each day. The **replenishment** lead time is 17 days, which means it takes 17 days to replenish the stock after it has been depleted.

To ensure a safety stock of 25 days, we need to have enough inventory to cover the demand during this period. The safety stock is calculated by multiplying the daily demand by the number of safety stock days.

In this case, the safety stock is 1,205 units/day * 25 days = 30,125 units.

Since the products are stored in containers that hold 820 **units** each, we divide the safety stock by the container size to determine the number of containers needed.

30,125 units / 820 units/container ≈ 36.75 containers.

Since the number of containers must be a whole number, we round up to the next **integer value**. Therefore, 7 kanban containers are needed for this system.

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Remaining Time: 1 hour, 19 minutes, 45 seconds. Question Completion Status: A Moving to the next question prevents changes to this answer. Question 1 --- most likely refers to companies generating economic value in a way that produces value for society. Philantropic responsibilities Ethical responsibilities Creating shared value Greenwashing A Moving to the next question prevents changes to this answer. Question 1 ENG 19°C Sunny 440 INTL O Ei a Completion This Test can be saved and resumed later. The timer will continue to run if you leave the test. This test does not allow backtracking. Changes to the answer after submission are prohibited. Your answers are saved automatically. Remaining Time: 1 hour, 16 minutes, 08 seconds. * Question Completion Status: Moving to the next question prevents changes to this answer. Question 2 of 35 3 points Question 2 According to the generic approach to stakeholder management, when a stakeholder's potential for threat to the organisation is high and its potential for co- operation is low, what strategy must the organisation adopt? Defend Collabor Command O Compromise ENG 16:13 19°C Sunny ^42022/5/20 E O i C 10 == O 3: Question Completion Status: 1 O Question 3 points ured later. The timer will continue to run if you leave the test. Nampletion This test does not allow backtracking. Changes to the answer after submission are prohibited. Your answers are saved automatically. Remaining Time: 1 hour. 08 minutes, 39 seconds. Question Completion Status: A Moving to the next question prevents changes to this answer, Question 3 2 points pertains to the perception that the stakeholder's goals and activities are in line with generally accepted values and norms in society Legitimacy Salience Relevance Sustainability 19°C Sunny Questio ENG

According to the given statement, "most likely refers to companies generating economic value in a way that produces value for society" refers to creating shared value. Therefore, the correct option is option C. Let's discuss all the options one by one:** Philanthropic responsibilities**: It refers to the responsibility of companies towards the betterment of society and the welfare of the community.

They are not meant for the profit of the company or **business**. Ethical responsibilities: It means conducting business according to generally accepted moral principles, often referred to as "moral standards. "Creating shared value: It is a business strategy in which companies generate economic value in a way that produces value for society by addressing its challenges and social needs. It is a collaborative and systematic approach to identify and address social and environmental issues .**Greenwashing**: It refers to the use of marketing to portray an organization's products, activities, or policies as environmentally friendly when they are not. It is a way of misleading people into thinking that an organization's activities are eco-friendly when they are not. Thus, the correct option is option C.

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Prepare a draft document for review coca-cola company

A set of measurable objectives for the next three years (i.e., specific things that the organization can do to successfully implement strategy),

an organizational chart that would allow for the above objectives to be met. If this deviates from the current structure, develop a rationalization for the proposed new structure and steps required to move the organization to a new structure,

product positioning map,

projected income and balance statements for the next three years. These should indicate the impact of your strategy. This is not an accounting course, but you have taken accounting at this point, so draw templates for basic statements from these experiences. You will primarily be evaluated based on the logic of your information, not on the accounting principles being applied, and

assessment of the present value of your organization: what it would be worth in today’s market in its present state and might be worth if this strategy is successful. The course only touches on valuation, so you will be evaluated based on the logic of your information, not the valuation itself.

**Draft document **for review Coca-Cola companyMeasurable objectives for the next three years:Increase sales by 10% by expanding operations to untapped markets.

Increase customer loyalty by launching a rewards program that offers incentives for repeat purchases.Reduce the company's carbon footprint by 25% by using renewable energy sources.Organizational chart:The organizational chart below shows the** proposed structure** for the company that would allow for the above objectives to be met.Product positioning map:The product positioning map below shows the relative position of Coca-Cola's products in terms of price and quality compared to its competitors.

If the proposed strategy is successful, the company's present value could increase by 10% to $251.1 billion. This is based on a **discounted** cash flow analysis that takes into account the company's projected cash flows for the next three years and the cost of capital.

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Suppose that consumers in Country M only consume food. The price of foods in Country M in the year 2020 is average at $10 and the amount consumed were 100 metric ton. Subsequently, the price of foods in Country M in the year 2021 is average at $12 and the amount consumed was 120 metric tons. With 2020 as the base year, calculate the CPI for 2021.

a. 83.33

b. 144

c. 69.44

d. 120

To calculate the **Consumer Price Index** (CPI) for 2021 using 2020 as the base year, we need to compare the average price levels of food in the two years. formula is given by:

CPI = (Price of Year 2 / Price of Year 1) * 100

In this case, we are comparing the prices in 2021 (Year 2) to the prices in 2020 (Year 1).

Price of Year 2 = $12 (average **price** in 2021)

Price of Year 1 = $10 (average price in 2020)

Using the formula, we have:

CPI = ($12 / $10) * 100

CPI = 120

Therefore, the CPI for 2021, using 2020 as the base **year**, is 120. The correct answer choice is d.

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Recall the vector space P(3) consisting of all polynomials in the variable x of degree at most 3. Consider the following collections, X, Y, Z, of elements of P(3).

X := {0, x, x² + 3, x³},

Y :={1, x + 1, (x − 1) · (x + 1), 3 ⋅ x³},

Z := {x³ + x² + x + 1, x² + 1, x + 1, x, 1, 0}.

In each case decide if the statement is true or false. (A) span(X) = P(3). (______)

(B) span(Z) = P(3). (______)

(C) Y is a basis for P(3). (______)

(D) Z is a basis for P(3). (______)

(A) False. span(X) does not equal P(3).

(B) True. span(Z) equals P(3).

(C) False. Y is not a basis for P(3).

(D) False. Z is not a basis for P(3).

(A) The statement span(X) = P(3) is false. In order for span(X) to equal P(3), every **polynomial** of degree at most 3 should be expressible as a linear combination of the polynomials in X. However, X is missing the constant term 1, which means it cannot generate all polynomials of degree at most 3. Therefore, span(X) is a subspace of P(3), but it is not equal to P(3).

(B) The statement span(Z) = P(3) is true. The set Z contains all possible polynomials of **degree** at most 3, including constant terms and terms with higher degrees. Therefore, any polynomial in P(3) can be expressed as a linear combination of the polynomials in Z, making span(Z) equal to P(3).

(C) The statement Y is a basis for P(3) is false. For a set to be a basis for a vector space, it needs to satisfy two conditions: linear independence and spanning the **vector** space. While Y spans P(3) since it includes polynomials of degree at most 3, it is not **linearly independent**. The polynomial (x − 1) · (x + 1) in Y can be simplified to x² − 1, which is a linear combination of the other polynomials in Y. Therefore, Y cannot be a basis for P(3).

(D) The statement Z is a basis for P(3) is false. Similar to Y, Z spans P(3) as it contains polynomials of degree at most 3. However, Z is not linearly independent. The polynomial x³ + x² + x + 1 can be expressed as a linear combination of the other polynomials in Z. Thus, Z does not qualify as a basis for P(3).

In summary, span(X) is not equal to P(3), span(Z) is equal to P(3), Y is not a basis for P(3), and Z is not a basis for P(3).

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CASE STUDY: Ahmed is a founder of Celik Bookstore Sdn Bhd, a business that sells various products such as books, magazines, and stationery. He started a business with the help of his siblings who keep the business sustained until today. Routinely, Ahmed will will check and review all transactions that occurred between customers, suppliers and employees at the end of each month. Considering that today is the first day of April 2022, Ahmed has decided to review the cumulative results for the month of March 2022 as well as the overall performance of the business. The documents reviewed were related to the financial year-end of the business as of March 2022. With the help of his account executive, all transactions for the months of March 2022 were summarized as below: Date Transactions 1 Ahmed brought in RM80,000 into business as capital and deposited all to bank account. 1 Purchased books amounted of RM10,500 and magazine amounted of RM7,500 from Puplar Media Bhd paid by cheque. 2 Bought on credit 2 units of multipurpose printing machine for printing services worth RM 2,415 each from Xerox Malaysia Berhad. 3 Cash sales RM560 of magazine to Ms Azirah. 4 Bought 5 units of laptop worth RM4,500 per unit from Acer Bhd by credit. 5 Sold 100 units of magazine priced at RM7.50 per unit to 8Eleven Mart on credit 6 Bought furniture and fixtures for RM8,480 on credit from Perabot Amin Enterprise 6 8Eleven Mart return 16 units of magazines upon delivery as it damaged. 8 Sold 20 units of books worth RM2,500 to Tinta University which 60% was a cash sales. 10 Cash sales RM4,350 of Magazine to Mr Gapar 12 Sold 100 units of books to Faridah and Fadilah worth RM10,000 and RM18,500 respectively both with credit. Faridah return 1 unit of books on the next day. early in the morning. 14 Purchased books again from Sasbadi Printing Trading total RM8,440 on credit. 16 Full settlement by 8Eleven mart using cheque. 10% cash discount was given as early settlement made within a deadline. 18 Received cheque for RM1,850 being rental received from tenant. 20 Ahmed withdrew RM550 cash to prepare his daughter's birthday celebration 22 Cash sales to Mr Krishnan worth RM1,950 24 Paid salary amounting RM14,240 by cheque 26 Credit sales to MyNews Enterprise worth RM10,050 27 Bought Motor vehicle of RM58,000 through CIMB loan for the business use. 28 Paid interest of RM595 for loan from Maybank via bank transfer 30 Paid rental and utilities of RM6,500 and RM885 respectively. All payment were made by cheque Other additional information at the end of March 2022: i. The amount of salary paid included RM1,200 payment for March 2022 and RM800 for April 2022. ii. Utilities of RM200 and Rental of RM2,225 were still outstanding. iii. Depreciation is to be provided as follows: Machinery 10% on cost, yearly basis Furniture and Fixtures 10% on cost, yearly basis Motor vehicle 15% on reducing balance method, yearly basis Requirement: (a) Write an introduction on the purpose of preparing financial statement. (b) Prepare the journal entries for the above transactions. (c) Prepare all relevant ledgers account (d) Prepare trial balance as at 31 March 2022. (e) Prepare Statement of Profit or Loss for the month ended 31 March 2022 (f) Prepare Statement of Financial Positions as of 31 March 2022 (g) Based on their financial statement, write a conclusion on the financial status of the company.

The financial status of **Celik Bookstore** Sdn Bhd for the month ended March 2022 is profitable and stable.

Based on the **financial statement**, Celik Bookstore Sdn Bhd has achieved profitability and maintains a stable financial position.

By analyzing the provided information and preparing the necessary financial statements, we can assess the financial status of Celik Bookstore Sdn Bhd for the month ended March 2022.

The **purpose** of preparing financial statements is to present an accurate and comprehensive overview of the company's financial performance and position.

In order to prepare the financial statements, we first need to record the transactions in the journal entries.

These transactions include capital investments, purchases, sales, expenses, and other financial activities.

After recording the journal entries, we can then transfer the amounts to the respective ledgers, such as the cash, accounts receivable, accounts payable, and other relevant accounts.

Once all the transactions are properly recorded in the ledgers, we can proceed to prepare the trial balance, which lists all the ledger balances to ensure that debits equal credits.

This acts as a **preliminary step** to ensure the accuracy of the financial records.

Using the trial balance, we can then prepare the Statement of Profit or Loss, also known as the income statement.

This statement summarizes the revenue earned and expenses incurred during the month of March 2022, resulting in the net profit or loss for the period.

Finally, we can prepare the Statement of Financial Position, also known as the balance sheet.

This statement provides an overview of the company's assets, liabilities, and shareholders' equity as of March 31, 2022. It helps to assess the financial stability and liquidity of the business.

Based on the financial statement, it can be concluded that Celik Bookstore Sdn Bhd has achieved profitability during the month of March 2022.

The company's sales revenue, coupled with careful management of expenses, has resulted in a net profit.

Additionally, the company's financial position appears stable, as indicated by the balances of its assets, liabilities, and shareholders' equity.

However, further analysis and comparison with previous periods would be required to gain a more comprehensive understanding of the company's financial performance.

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How and why was a system of Jim Crow established in the

Tri-Cities in the 1940s?

In what ways did African Americans attempt to challenge that

system?

African Americans challenged the** system** through grassroots movements, civil rights organizations, boycotts, acts of civil disobedience, protests, and legal challenges to discriminatory laws.

In the 1940s, a system of **Jim Crow** was established in the Tri-Cities region, which refers to Bristol, Kingsport, and Johnson City in Tennessee.

The system of Jim Crow was a racially discriminatory system that enforced segregation and denied equal rights to African Americans.

The establishment of Jim Crow in the Tri-Cities can be attributed to deeply rooted racism and the prevailing social and political climate of the time.

The system of Jim Crow in the** Tri-Cities involved** the segregation of public spaces, such as schools, parks, restaurants, and transportation, as well as the denial of voting rights and economic opportunities for African Americans.

This system was maintained through laws, policies, and social customs that enforced racial segregation and discrimination.

Despite the oppressive conditions, African Americans in the Tri-Cities and across the United States actively resisted and challenged the Jim Crow system.

They organized grassroots movements, civil rights organizations, and boycotts to fight for equal rights and an end to segregation. They engaged in acts of civil disobedience, protests, and legal challenges to discriminatory laws.

**African American activists **in the Tri-Cities, like their counterparts in other parts of the country, sought to bring attention to the injustices they faced and advocate for racial equality.

Their efforts were instrumental in shaping the civil rights movement and ultimately contributed to the dismantling of the Jim Crow system in the Tri-Cities and throughout the United States.

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Which of the following is a macroeconomic question?

a. How many novels should be printed by a publisher?

b. How do members of a small organization decide whether to hire an outside contractor for their accounting needs?

c. How much should Aerospace Engineers earn after college?

d. How much inflation should the economy tolerate?

e. What is the price of a used Tesla?

The **macroeconomics** questions among the options provided are: d. How much inflation should the **economy** tolerate?

Macroeconomics is concerned with the broader aspects of the economy as a whole, such as aggregate economic indicators, national income, employment, inflation, and overall economic performance. The question about the acceptable level of inflation relates to macroeconomics as it involves assessing the impact of **inflation** on the entire economy.

This question pertains to macroeconomics as it focuses on the acceptable level of inflation for an entire economy. Inflation refers to the general increase in prices of goods and **services** over time. It is an important macroeconomic indicator that reflects the erosion of purchasing power and affects various **aspects** of the economy, including consumers, **businesses**, and **policymakers**.

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Calculate the missing value:

Prinicipal $1500

rate2.5%

time months 7

interest ?

To calculate the missing** principal** value, we can use the formula for simple interest: I = (P * R * T) / 100, where I is the interest, P is the principal, R is the rate, and T is the time. The calculated principal value is $3,200.

To calculate the missing principal, we use the formula for **simple interest:**

I = (P * R * T) / 100

Where:

I is the interest

P is the principal

R is the rate

T is the time

In this case, we are given:

Rate = 10.25%

Time (in months) = 11

Interest = $328.85

We can rearrange the formula to solve for the principal:

P = (I * 100) / (R * T)

Substituting the given values:

P = (328.85 * 100) / (10.25 * 11)

Calculating the **numerator**:

Numerator = 328.85 * 100 = 32885

Calculating the denominator:

Denominator = 10.25 * 11 = 112.75

Finally, dividing the numerator by the **denominator:**

P = 32885 / 112.75 ≈ $3200

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Use Table 3.6. (Do not round intermediate calculations. Enter the average tax rate as a percent rounded to 1 decimal place.) a. What would be the marginal tax rate for a married couple with income of

The marginal tax rate for a married couple with a given income can be determined using **Table 3.6.** It's important to consult the latest tax rate schedules and tax regulations provided by the relevant tax authority to accurately determine the marginal tax** rate** for a specific income level and filing status.

Table 3.6 is a tax rate schedule that provides the applicable tax rates based on different income levels for married couples filing jointly. To determine the marginal tax rate for a specific income, locate the corresponding **income** range in the table and identify the applicable tax rate.

The marginal tax rate represents the tax rate applied to the next additional dollar of income earned. It is important to note that the tax system is progressive, meaning that higher income levels are subject to higher tax rates. As the** income** increases, the marginal tax rate may also increase.

To calculate the marginal tax rate, find the income range in Table 3.6 that includes the given income. The corresponding tax rate in that range represents the marginal tax rate for the married couple. The marginal tax rate is usually expressed as a **percentage** and can be rounded to one decimal place.

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a)Explain the term ratio analysis (3marks)

b)Explain any five types of ratios, giving two examples under each(5marks)

c)explain why it is necessary to know the form business you intend to start. (7 marks)

GABA lake view limited presents to you the following financial statements for interpretation.The following income statement for the year ended 31st December 2012

A) **Ratio analysis** is a method of evaluating a company's financial health by comparing various financial ratios to industry averages or to the company's own historical performance.

B) Here are five types of ratios commonly used in financial analysis:

Liquidity Ratios.

C) It is necessary to know the form of business you intend to start because different types of businesses have different financial requirements and performance indicators.

A) The ratios are used to identify trends and **potential** problems, and to make comparisons with other companies in the same industry.

B) Here are five types of ratios commonly used in financial analysis:

Liquidity Ratios: These ratios measure a company's ability to pay its short-term debts. Examples include the current ratio, which compares current assets to current liabilities, and the quick ratio, which excludes inventory from current assets.

Profitability Ratios: These ratios measure a company's ability to generate profits. Examples include the gross profit margin, which measures the **percentage** of revenue left after deducting the cost of goods sold, and the net profit margin, which measures the percentage of revenue left after deducting all expenses.

Solvency Ratios: These ratios measure a company's ability to meet its long-term debt obligations. Examples include the debt-to-equity ratio, which compares the amount of debt to the amount of equity, and the interest coverage ratio, which measures the ability of a company to pay interest on its debt.

Efficiency Ratios: These ratios measure the effectiveness of a company's operations. Examples include the asset turnover ratio, which measures the rate at which a company converts its assets into sales, and the inventory turnover ratio, which measures the rate at which a company sells its inventory.

Growth Ratios: These ratios measure a **company's** rate of growth. Examples include the price-to-earnings ratio, which compares a company's stock price to its earnings per share, and the return on equity (ROE), which measures the rate of return on a company's shareholder equity.

C) For example, a retail business will have different financial ratios and performance indicators than a manufacturing business. Understanding the financial requirements and performance indicators of the type of business you intend to start will help you make informed decisions and set realistic goals. It will also help you identify potential problems and **opportunities **and make adjustments as needed. Additionally, it will help you compare your business's performance to industry benchmarks and make informed decisions about how to improve your financial performance.

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during an expansion, how do inflation and unemployment typically change?

During an expansionary phase of the **business **cycle, both inflation and unemployment typically experience certain changes:

Inflation: Inflation tends to increase during an expansionary period. As economic activity strengthens, there is greater demand for goods and services, leading to increased **consumer** spending and business investment. This increased demand can put upward pressure on prices, causing the general level of prices to rise. Additionally, as businesses experience higher demand for their products, they may have more flexibility to raise prices, further contributing to inflationary pressures.

Unemployment: Unemployment typically decreases during an expansion. As the economy grows, **businesses **expand their operations and require additional workers to meet the rising demand. This creates more job opportunities, reduces the number of unemployed individuals, and lowers the overall unemployment rate. The improved economic conditions and increased hiring by companies can lead to a decrease in unemployment levels.

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QS 12-4 Partnership income allocation LO P2

Stolton and Bright are partners in a business they started two years ago. The partnership agreement states that Stolton should receive a salary allowance of $15,000 and that Bright should receive a $20,000 salary allowance. Any remaining income or loss is to be shared equally.

Determine each partner’s share of the current year’s net income of $52,000. (Enter all allowances as positive values. Enter losses as negative values.)

To** determine** **each partner's share** of the current year's net income of $52,000, we need to calculate the** distribution according** to the **partnership agreement.**

First, we calculate the total** salary** allowance for both partners:

Total Salary Allowance = Stolton's Salary Allowance + Bright's Salary Allowance

Total Salary Allowance = $15,000 + $20,000

Total Salary Allowance = $35,000

Next, we subtract the total** salary allowance** from the net income to get the **remaining income **to be shared equally:

Remaining Income = Net Income - Total Salary Allowance

Remaining Income = $52,000 - $35,000

Remaining Income = $17,000

Since the remaining income is to be shared equally between Stolton and Bright, each partner's share of the remaining income will be:

Share of Remaining Income = Remaining Income / Number of Partners

Share of Remaining Income = $17,000 / 2

Share of Remaining Income = $8,500

**Finally, we can calculate each partner's total share of the net income**:

Stolton's Share of Net Income = Stolton's Salary Allowance + Share of Remaining Income

Stolton's Share of Net Income = $15,000 + $8,500

Stolton's Share of Net Income = $23,500

Bright's Share of Net Income = **Bright's Salary Allowance + Share of Remaining Income**

Bright's Share of Net Income = $20,000 + $8,500

Bright's Share of Net Income = $28,500

**Therefore, Stolton's share** of the current year's net** income is $23,500, **and Bright's share of the current year's net** income is $28,500**

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If the portfolio invests in all assets, can the standard

deviation of this portfolio be lower than that of all assets that

make up the portfolio? What about portfolio beta?

No, th**e standard deviation of a portfolio **cannot be lower than that of all the assets that make up the portfolio.

The **standard deviation of a portfolio** is determined by the individual volatilities (standard deviations) of the assets in the portfolio and their correlations with each other. Even if the portfolio is well-diversified and includes a mix of assets, the standard deviation of the portfolio will be influenced by the volatilities of the individual assets.

However, by diversifying the portfolio and including assets with low or negative correlations, it is possible to reduce the overall portfolio** risk, **measured by the standard deviation, compared to holding only a single asset. Diversification helps to smooth out the fluctuations in the portfolio's returns and reduce the impact of specific asset movements on the overall portfolio.

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Which of the following does NOT describe a strategic buyer in M&A transactions? They are usually competitors or other operating companies. They focus on identifying and creating synergies. They are interested in horizontal or vertical expansion. They use leverage for maximum equity returns. The PP&E gross book value at the start of the month is 47,200, and the CAPEX of the month is 9,930. The accumulated depreciation at the start of the month is 14,600; the depreciation expense of the month is 801. The net book value of PP&E calculated from the data above is ____ 36,215 41,729 38,119 46,250 The opening debt balance of Company B is 18,230, and the repayment is scheduled for 2,150 per month at an annual interest rate of 4.5%. The closing balance of debt at the end of the month is and the interest payment is Use the average debt balance to calculate the interest payment. 20,380; 76 16,080; 60 20,358; 72 16,080; 64

The **closing balance** of debt at the end of the month is $16,080 and the interest payment is $64.

The statement that does NOT describe a strategic buyer in M&A transactions is:

They use leverage for maximum **equity **returns.

A **strategic buyer** is a company that purchases a target company to merge with or acquire it. It acquires a target business that complements its operations and is aligned with its long-term growth goals. Synergies such as shared distribution networks, marketing strategies, or production processes can be achieved by combining two businesses that are aligned in this way. The following statement does NOT describe a strategic buyer in M&A transactions:They use leverage for maximum **equity returns**. A strategic buyer is less focused on the financial return of the deal than a financial buyer, such as a private equity firm. A strategic buyer will be less likely to take on high levels of debt to finance the acquisition. They are typically more concerned with how the target company will integrate into their existing operations and create value for the company.

The net book value of PP&E can be calculated using the formula:

Net book value of PP&E = PP&E gross book value at the start of the month - accumulated depreciation at the start of the month + depreciation expense of the month Net book value of PP&E = 47,200 - 14,600 + 801 = 33,401. Therefore, the net book value of PP&E is $33,401.

The closing balance of debt at the end of the month is calculated by subtracting the repayment amount from the opening balance. Opening balance of debt = $18,230Repayment = $2,150Closing balance of debt = $18,230 - $2,150 = $16,080The average debt balance is calculated by adding the opening and **closing balances** and dividing by two. Average debt balance = ($18,230 + $16,080) / 2 = $17,155The interest payment can be calculated using the formula:

Interest payment = average debt balance x annual interest rate / 12Interest payment = $17,155 x 4.5% / 12 = $64.

Therefore, the closing balance of debt at the end of the month is $16,080 and the** interest payment **is $64.

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Determine which alternative, if any, should be chosen based on Annual Worth method using 15% MARR. Use Repeatability Method. Alternative A B First Cost (Investment Cost) $ 5,000 $10,200 Uniform Annual

To determine which alternative should be chosen based on the Annual Worth method using a 15% **Minimum Attractive Rate of Return** (MARR) and the Repeatability Method, we need to compare the uniform annual costs of the alternatives over their useful lives.

Alternative A has a first cost (investment cost) of $5,000, and Alternative B has a first cost of $10,200. Let's calculate the uniform annual costs for each alternative.

For Alternative A, we need to calculate the equivalent uniform annual cost over its useful life. Assuming a repeatability period of n years, we can calculate the equivalent annual cost as follows:

**Equivalent Annual Cost **of Alternative A = First Cost / (Present Worth Factor for n years, MARR)

= $5,000 / (Present Worth Factor for n years, 15%)

For Alternative B, we follow the same approach:

Equivalent Annual Cost of Alternative B = First Cost / (Present Worth Factor for n years, MARR)

= $10,200 / (Present Worth Factor for n years, 15%)

We need **additional information** about the useful life or repeatability period for the alternatives to perform the calculations accurately. Without that information, it is not possible to determine the specific values for the equivalent annual costs.

Once we have the equivalent annual costs for both alternatives, we can compare them. The alternative with the lower equivalent annual cost would be selected as it represents a lower cost per year, making it more economically favorable considering the 15% MARR.

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Cooper's Bags Company manufactures cloth grocery bags to be sold to grocery stores and other retailers. Cooper's Bags Company sells the bags in cases of 1,000 bags. The bags come in three sizes: Large, Medium, and Small. Currently, Cooper's Bags Company uses a single plantwide overhead rate to allocate its $8,088,000 of annual manufacturing overhead. Of this amount, $2,210,000 is associated with the Large Bag line, $3,418,800 is associated with the Medium Bag line, and $2,459,000 is associated with the Small Bag line. Cooper's Bags Company is currently running a total of40,000 machine hours: 13,000 in the Large Bag line, 15,400 in the Medium Bag line, and 11,600 in the Small Bag line. Cooper's Bags Company uses machine hours as the cost driver for manufacturing overhead costs. Which product line(s) have been overcosted or undercosted by using the plantwide manufacturing overheadrate?

Cooper's Bags Company uses a **plantwide **overhead rate to allocate its manufacturing overhead **costs**.

However, using a single **bank rate** may result in overcosting or undercosting of product lines. To determine which product lines have been affected, we need to compare the actual overhead costs associated with each product line to the **allocated **costs based on machine hours.

By allocating the $8,088,000 of annual manufacturing overhead based on machine hours, we can calculate the overhead cost per **machine **hour for each product line:

Large Bag line: $2,210,000 / 13,000 machine hours = $170 per machine hour

Medium Bag line: $3,418,800 / 15,400 machine hours = $222 per machine hour

Small Bag line: $2,459,000 / 11,600 machine hours = $212 per machine hour

Next, we compare these overhead rates to the actual machine hours used by each product line. If the allocated overhead rate is higher than the actual overhead rate, the product line is overcosted, and if it is lower, the product line is **undercosted**.

Comparing the rates, we find that the Large Bag line has been undercosted because the allocated rate of $170 per machine hour is lower than the actual rate of $213.85 per machine hour. The Medium Bag line has been **overcosted **as the allocated rate of $222 per machine hour is higher than the actual rate of $221.94 per machine hour. The Small Bag line has been undercosted as the allocated rate of $212 per machine hour is lower than the actual rate of $212.07 per machine hour.

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If the consumption function is C = 300 +.8(Yd), investment is $200, government spending is $200, t is 0.2, and X = 100 -.04Y then the equilibrium income is: (Hint: Use the equation 1/1-b(1-t) + m a. 6,000 b. 7,500 c. 4,000 d. 2,500 and. 2,000 Consider the previous model, but this time the equation for the investment is 200+ 0.2Y. Then the equilibrium income will be: (hint solve the equation Y = 300+ 0.8((Y - .02Y) +200+ 0.2Y +200 +100 -0.04Y) a. 3,500 b. 2,500 c. 6,500 d. 4,500 and. 4,000

To find the **equilibrium income **in the given models, we need to equate aggregate output (Y) with aggregate expenditure (AE). Let's solve each model step by step:

Model 1:

Given:

C = 300 + 0.8(Yd)

I = 200

G = 200

T = 0.2

X = 100 - 0.04Y

**Aggregate expenditure** (AE) is the sum of consumption (C), investment (I), government spending (G), and net exports (X):

AE = C + I + G + X

Substituting the given equations into AE:

AE = (300 + 0.8(Y - T(Y))) + 200 + 200 + (100 - 0.04Y)

Simplifying:

AE = 300 + 0.8Y - 0.8TY + 200 + 200 + 100 - 0.04Y

Combining like terms:

AE = 800 + 0.8Y - 0.8TY - 0.04Y

Equating AE to Y:

Y = AE

To find the equilibrium income, we need to solve for Y using the equation above. However, there seems to be an error in the equation provided for Model 1. It appears to be incomplete or incorrect, as it is missing an essential part of the equation. Could you please provide the complete and accurate equation so that I can help you solve for the equilibrium income?

Model 2:

Given:

C = 300 + 0.8((Y - 0.2Y))

I = 200 + 0.2Y

G = 200

X = 100 - 0.04Y

Substituting the given equations into AE:

AE = (300 + 0.8((Y - 0.2Y))) + (200 + 0.2Y) + 200 + (100 - 0.04Y)

Simplifying:

AE = 300 + 0.8(0.8Y) + 200 + 0.2Y + 200 + 100 - 0.04Y

Combining like terms:

AE = 800 + 0.64Y + 0.2Y + 300 - 0.04Y

AE = 1100 + 0.8Y

Equating AE to Y:

Y = AE

To find the equilibrium income, we need to solve for Y using the equation above. By equating AE to Y, we can set up the equation:

Y = 1100 + 0.8Y

Simplifying:

0.2Y = 1100

Y = 1100 / 0.2

Y = 5500

Therefore, the equilibrium income in Model 2 is $5,500.

Please note that there was an error in the equation provided for Model 1, so I couldn't calculate the equilibrium income for that model.

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long-term investments: can include funds designated for a special purpose, such as investments in land not used in the company’s operations.

Yes, long-term **investments** can include funds designated for a special purpose, such as investments in land not used in the company’s operations.

Long-term investments are investments made by a company with the intention of holding onto the investment for an extended period of time, typically longer than one year. These investments can include a variety of assets, such as stocks, bonds, real estate, and more. In the case of investments in land not used in the **company's operations**, these would be considered long-term investments because they are not intended to be sold or used in the company's day-to-day operations.

Instead, they are being held onto for a specific purpose, such as future development or as a potential source of income through renting or selling. Overall, long-term investments are an important part of a company's financial strategy and can provide a variety of benefits, including **diversification** of assets and potential long-term growth.

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Within the context of employee communication new technologies (such as blogs or email) have blurred the boundaries between communication Direct and indirect Open and closed Internal and external Aggressive and passive

Within the context of **employee** communication, new technologies such as blogs or email have blurred the boundaries between communication that is direct and indirect, open and closed, internal and external, aggressive and passive, and other dimensions of communication.

For example, email can be used for both direct and indirect **communication**, as it allows for written exchanges that can be carefully crafted and thought out, as well as more informal exchanges that may be less formal and more open in tone. Similarly, social media platforms like blogs and forums can be used to communicate directly with a large audience, or indirectly by sharing information and ideas that may be picked up and discussed by others.

These new technologies have also blurred the boundaries between internal and external communication, as they allow for communication to take place across **distances** and between different organizations and groups of people. This can be both positive and negative, as it can facilitate more open and collaborative communication, but it can also lead to confusion and conflicts if not managed carefully.

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why should the investment decision be separate from the financing decision?

The **investment decision **and the financing decision are two distinct decisions that companies make regarding their **capital structure.**

The investment decision involves determining how to allocate the **company's **available funds among different investment opportunities, while the financing decision involves determining how to** finance **those investments.

Separating these two decisions allows a company to make the best possible investment decisions without being constrained by its current **funding situation. **For example, if a company wants to invest in a new project but doesn't have enough cash on hand, it may be tempted to reject the investment opportunity or scale back the project. However, by separating the investment decision from the financing decision, the company can focus on making the best investment** decision possible, **and then figure out the most appropriate way to finance it.

Furthermore, separating the two decisions allows a company to optimize its capital structure. By considering various financing options separately from investment decisions, a company can choose the optimal mix of debt and equity financing to achieve its** goals. **This can help the company minimize its cost of capital and maximize shareholder value.

In summary, separating the investment decision from the financing decision gives a **company greater** flexibility in making investment decisions and enables it to optimize its capital structure.

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The investment decision and financing decision should be separate from each other for the following reasons:**Investment **decision refers to the choice of assets or capital projects in which to invest funds.

The investment decision is concerned with deciding which investment projects should be taken up by the company and is a **long-term** decision. The investment decision includes evaluating various investment opportunities and choosing the one that will yield the greatest returns.Financing decision, on the other hand, refers to the choice of funding sources and the mix of long-term and short-term debt. This is a short-term decision that focuses on how to finance the investment, how much debt should be used, what kind of securities should be issued, and so on.The primary reason why the investment decision and financing decision should be separate is that the investment decision focuses on long-term decisions, whereas the **financing **decision focuses on **short-term** decisions. The investment decision should be made first since it is the most critical, followed by the financing decision. Furthermore, the financing decision can alter the investment decision's returns, and vice versa. Hence, they should be separate from each other so that they do not interfere with each other's outcomes.

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Costs ($) 800 500 450 300 TC TVC 0123 56 7 8 9 10 11 12 Units of output 1. Refer to the figure, Micro Oven's average fixed costs of producing two units of output are A. 300 B. 450 C. 225 D. 150

Micro Oven's average fixed costs for **producing** two units of output can be determined by dividing the total fixed costs by the number of units produced.

From the given data in the figure, it can be inferred that the average fixed costs for two units of output is $450.

To calculate the **average fixed** costs for two units of output, we need to first calculate the total fixed costs. In this case, it is given that the total costs (TC) are provided in the figure.

So, we can calculate the total fixed costs (TFC) by subtracting the total variable costs (TVC) from the total costs (TC). For example, for two units of output, the total variable costs would be $500 ($250 per unit), and the total costs would be $950 ($500 + $450).

Thus, the **TFC** for two units of output would be $450 ($950 - $500).

Next, the **average fixed costs **(**AFC**) for two units of output can be calculated by dividing the TFC by the number of units produced. In this case, the AFC for producing two units of output is $225 ($450/2).

Therefore, the answer is (B) $450, as it **represents** the TFC for two units of output.

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Q.8 What is Frictional Unemployment and how it is related to job search?

**Frictional unemployment** occurs when individuals are looking for employment opportunities, but it is taking a bit longer than expected to find suitable employment.

In this situation, the individuals are not unemployed since they are actively seeking work, but they are not currently working, which results in frictional unemployment. As a result, frictional unemployment is mostly linked with job search. There are several reasons why frictional unemployment exists. One of them is the natural flow of jobs. **Employees **may leave a job, and a new employee must be hired, resulting in a brief period of unemployment.

Similarly, individuals may be in the process of relocating, which means that they are looking for work in a new location while still being unemployed. Many **students **graduate every year, resulting in a sizable workforce seeking employment, which may take some time to find.

Additionally, changes in the economy and consumer habits can result in a shift in the types of jobs that are available. When job seekers encounter these changes, they may have to acquire new abilities or switch industries, leading to more **job search** time and, as a result, frictional unemployment.

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3- Due to technological advancement, Zap Eye Bhd decides to sell its old equipment on credit to Mr Z. The payment is to be made within 12 months. Is the equipment sold to Mr Z a current asset and is it an item of receivables? Explain.

The **equipment** sold to Mr Z on credit is not considered a **current** **asset**. The payment is to be made within 12 months.

Current assets are assets that are expected to be converted into **cash** or consumed within the company's normal operating cycle, typically within one year. Since the payment for the equipment is to be made within 12 months, it does not meet the definition of a current asset. However, the amount owed by Mr Z for the equipment purchase would be recorded as an accounts **receivable**. Accounts receivable represents the amount of money owed to a company by its customers or clients for goods or services provided on credit. In this case, the equipment sale on credit creates an account receivable for Zap Eye Bhd as Mr Z has an **obligation** to make the payment within the agreed-upon timeframe.

So, while the equipment itself is not a current asset, the amount owed by Mr Z for the equipment purchase qualifies as an item of receivables (specifically, accounts receivable) for Zap Eye Bhd.

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German sport scientist, Hans Lenk did a study regarding.. a. Team satisfaction b. Team competence c. Social team cohesion

d. Effective group leadership

Exercise psychology is defined as;

a. Corporate fitness, wellness, and preventive and rehabilitative health programs b. the study of psychological factors underlying participation and adherence in physical activity programs c. movement produced by muscles that results in expending energy d. when exercise reflects planned, organized and repetitive movements intended to improve or maintain physical fitness

German sport scientist **Hans Lenk** conducted a study on social team cohesion. Exercise **psychology**, on the other hand, is defined as the study of psychological factors underlying participation and adherence in physical activity programs.

**Hans Lenk**'s study focused on social team cohesion, which refers to the extent to which members of a team work together and support one another towards common goals. It involves aspects such as **communication**, trust, and cooperation among team members. By examining social team cohesion, Lenk aimed to understand how it influences team dynamics, performance, and satisfaction. Exercise **psychology**, on the other hand, is a field of study that explores the psychological factors that impact individuals' participation in physical **activity programs** and their adherence to exercise routines. It encompasses a wide range of topics, including motivation, goal-setting, self-efficacy, and the psychological benefits of exercise. Exercise psychology seeks to understand the psychological processes underlying exercise behavior and develop strategies to promote physical activity engagement and adherence. In summary, Hans Lenk's study focused on social team cohesion, while exercise psychology is concerned with understanding the psychological factors influencing individuals' participation and adherence in physical activity programs.

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The cost to produce Part A was $20 per unit in 2019. During 2020, it has increased to $25 per unit. In 2020, Sheridan Company has offered to supply Part A for $18 per unit. For the make-or-buy decisio

The** cost to produce** Part A increased from $20 per unit in 2019 to $25 per unit in 2020. Sheridan Company has offered to** supply **Part A for $18 per unit in 2020.

The make-or-buy decision involves assessing whether it is more cost-effective to produce a product internally or to purchase it from an external supplier. In this case, the cost of producing Part A increased from $20 to $25 per unit between 2019 and 2020. This significant increase in **production costs** may indicate various factors such as rising material costs, **labor expenses**, or overhead expenses. On the other hand, Sheridan Company is offering to supply Part A for $18 per unit in 2020, which is lower than the company's internal production cost.

Considering the cost difference, it would be** financially beneficial** for Sheridan Company to buy Part A from the external supplier rather than producing it internally. By purchasing Part A from Sheridan Company, the company can save $7 per unit compared to the increased internal production cost. This cost savings can have a positive impact on the company's overall profitability and** competitiveness**. However, other factors such as quality, reliability, and delivery time should also be considered in the make-or-buy decision.

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Lucky Larry wins $1,000,000 in a state lottery. The standard way in which the state pays such lottery winnings is at a constant rate of $40,000 per year for 25 years. Round your answer to the nearest. If Lucky invests each payment from the state at 6% compounded continuously, what is the accumulated future value of the income stream? What is the accumulated present value of the income stream at 6%, compounded continuously? (This amount represents what the state has to invest at the start of its lottery payments, assuming the 6% interest rate holds.)
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