The amount of gain or loss that Kapono would recognize on the exchange of the tractor is: $3,800.
Gain or lossCase A.
1. Amount of gain or loss
Book value of old tractor $13,000
Fair value of old tractor ($9,200)
Loss on exchange to recognized $3,800
Initial value
Fair value of old tractor $9,200
Cash paid to complete the exchange $22,000
Initial value of new tractor $31,200
2. Amount of gain or loss
Book value of old tractor $13,000
Fair value of old tractor $16,000
Gain on exchange to recognized $3,000
Initial value
Fair value of old tractor $16,000
Cash paid to complete the exchange $22,000
Initial value of new tractor $38,000
Case B
1. Amount of gain or loss
Book value of old farmland $510,000
Fair value of old farmland ($720,000)
Gain on exchange to recognized $210,000
Initial value
Fair value of old farmland $720,000
Cash paid to complete the exchange $52,000
Initial value of new land $772,000
2. Amount of gain or loss
Book value of old farmland $510,000
Fair value of old farmland $408,000
Loss on exchange to be recognized $102,000
Initial value
Fair value of old farmland $408,000
Cash paid to complete the exchange $52,000
Initial value of new land $460,000
3. Amount of gain or loss
Gain will not be recognized because the exchange lacked commercial substance.
Initial value
Book value of old farmland $510,000
Cash paid to complete the exchange $52,000
Initial value of new land $562,000
Therefore the amount of gain or loss that Kapono would recognize on the exchange of the tractor is: $3,800.
The complete question is:
Case A.
Kapono Farms exchanged an old tractor for a newer model. The old tractor had a book value of $13,000 (original cost of $30,000 less accumulated depreciation of $17,000) and a fair value of $9,200. Kapono paid $22,000 cash to complete the exchange. The exchange has commercial substance.
1. What is the amount of gain or loss that Kapono would recognize on the exchange of the tractor?
2. Assume the fair value of the old tractor is $16,000 instead of $9,200. What is the amount of gain or loss that Kapono would recognize on the exchange? What is the initial value of the new tractor?
Case B.
Kapono Farms exchanged 100 acres of farmland for similar land. The farmland given had a book value of $510,000 and a fair value of $720,000. Kapono paid $52,000 cash to complete the exchange. The exchange has commercial substance.
1. What is the amount of gain or loss that Kapono would recognize on the exchange of the land?
2. Assume the fair value of the farmland given is $408,000 instead of $720,000. What is the amount of gain or loss that Kapono would recognize on the exchange? What is the initial value of the new land?
3. Assume the same facts as Requirement 1 and that the exchange lacked commercial substance. What is the amount of gain or loss that Kapono would recognize on the exchange? What is the initial value of the new land?
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Having bureaucratic leaders directly elected by the people is the easiest way to make them _____.
The bureaucrates directly elected by the people in any case make them judiciary to take and implement several decisions.
They exist to perform various unctions of people matters and administration making the law more effective and efficient. They are heart and soul of the organisation contemplating and analyzing all the rules.
If it is directly elected with the public leaders as it is easier both or the government to make decisions and implement policies and procedures in easiest way.
Performing of the duties can be done through executive and legislature also but judiciary comes in order or legal rules and regulations through bureaucratic manner.
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If you are involved in an accident while driving in ga, you must notify the nearest law enforcement agency if anyone is injured or killed or if property damage exceeds _____ dollars.
If you are involved in an accident while driving in Georgia you must notify the nearest law enforcement agency if anyone is injured or killed or if property damage exceeds 500 dollars.
What is the above protocol?The above protocol is codified under the Georgas State Car Accident protocol.
In most cases, it is your legal responsibility in Georgia to report an automobile collision.
If you do not, you may face legal repercussions or lose your right to compensation for your losses.
How do you report an accident in Georgia?If the accident occurs in town, you must notify the local police department.
If it happened outside of town, you must notify the state patrol (highway patrol).
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Given a best-case scenario, which of the following statements correctly describes the Federal Reserve's behavior
The statement correctly describes the federal reserve's behaviour The Federal Reserve would strive to "offset a" negative shock to aggregate demand with an increase in the money supply.
What is a federal reserve?This is the central bank of the united states created by congress to provide the nation with a safer, more flexible and more stable monetary and financial system.
As the most powerful economic institution in the united states, its power and responsibilities includes setting interest rates, managing the money supply, and regulating financial markets.
Hence, the main function of the federal reserve is to set U.S. monetary policy to promote maximum employment and stable prices in the U.S. economy.
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Factors that create issues for entrepreneurs by hindering international business are known as?
Factors that create issues for entrepreneurs by hindering international business are known as trade barriers.
What are trade barrier?
Trade limitations are imposed by the government on global trade. The theory of comparative advantage claims that trade restrictions harm the global economy and reduce overall economic efficiency.
Natural barriers, such distance and language barriers, tariff barriers, or levies on imported goods, and nontariff barriers are the three main obstacles to international trade. Exchange restrictions, buy-national policies, import limits, and embargoes are examples of nontariff trade barriers.
Trade barriers are the impediments that governments erect to restrict free trade between national economies. Thus, trade restrictions are simply interventions in markets that happen to be global.
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In year 1, Casa Corp. has depreciation expense for income statement purposes of $20,000. The depreciation deduction on the tax return was $30,000. The enacted tax rate is 40%. If this is the only difference between pretax income and taxable income, Casa would record a
Tax Expense- (Debit) $40,000
To Taxes Payable (Credit) $36,000
To Deferred Tax Liability (Credit) $4,000
What is the difference between deferred tax asset and deferred tax liability?
A deferred tax liability shows a future tax requirement or payment due, whereas a deferred tax asset shows a financial advantage. People who have standard 401(k) plans, for instance, can contribute to their accounts using pre-tax income.
Why is depreciation deferred tax liability?
A delayed tax liability typically arises when the government's accounting practices diverge from those of a conventional business. One frequent illustration is the depreciation of fixed assets. Companies often use a straight-line depreciation approach to disclose depreciation in their financial accounts.
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The correct question is:
In year 1, Casa Corp. has depreciation expense for income statement purposes of $20,000. The depreciation deduction on the tax return was $30,000. The enacted tax rate is 40%. Casa's pretax income for the year was $100,000, and its taxable income was $90,000. If this is the only difference between pretax income and taxable income, the journal entry to record tax expense for the year would include which of the following entries? (Select all that apply.)
In a bus network, a single communication path connects the central server, departmental servers, workstations, and peripheral devices.
In a Bus Network, a single communication path connects the central server, departmental servers, workstations, and peripheral devices.
What is a Bus Network?In a bus network, every node is connected to a single shared bus, creating a local area network (LAN) topology. Bus networks are the simplest approach to link up several customers, however when two clients seek to transmit simultaneously on the same bus, problems can arise. Authentic bus networks are unactive. A main cable and endpoint terminals make up a bus network. The file server, workstations, and peripherals are all nodes of a local area network that are connected to the main cable (bus).Bus networks make it simple for terminals to connect to the bus. However, problems with collision handling arise when two clients submit data simultaneously on the same bus.
Therefore, In a Bus Network, a single communication path connects the central server, departmental servers, workstations, and peripheral devices.
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An investment project costs $10,000 and has annual cash flows of $2,860 for six years. What is the discounted payback period if the discount rate is zero percent
The Discount rate is : Zero percent: payback in 3.49 years.
What is Discounted Payback Period?The discounted payback period (DPP) is a method applied in the capital budgeting process to determine the number of periods an investor has to wait to be compensated the initial cost of a project from the projected cash inflows. DPP recognizes the time value of money theory hence it is classified as a discounting method of capital budgeting. The future cash inflows are discounted to their present worth before the discounted payback period is computed.
Given:
Costs = $10,000
Annual cash flows = $2,860
n =6 years.
r =0%
Solution-
Discount rate is zero we are doing the payback period
[tex]Payback in Year =\frac{investment}{cash flow per year}[/tex]
[tex]10,000 / 2860 Per Year = 3.4965[/tex]
Therefore, we can conclude that The Discount rate is : Zero percent: payback in 3.49 years.
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A division reports the following figures: Sales = $14,000; Net income = $2,800; Average assets = $28,000. The division's profit margin is
The division's profit margin is 0.20.
What is the profit margin?Profit margin is an example of a profitability ratio. Profitability ratios measures the efficiency with which a company generates profit from its asset
Profit margin = gross profit / sales
2800 / 14,000 = 0.20
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_____ refers to the process of combining aspects of reporting, data exploration and ad hoc queries, and sophisticated data modeling and analysis.
Business intelligence refers to the process of combining aspects of reporting, data exploration and ad hoc queries, and sophisticated data modeling and analysis.
Business intelligence (BI) contains the strategies and technologies utilized by companies for the facts analysis and control of business facts. Not unusual capabilities of business intelligence technology consist of reporting, online analytical processing, analytics, dashboard improvement, data mining, technique mining, complex event processing, business performance management, benchmarking, text mining, predictive analytics, and prescriptive analytics.
BI equipment can cope with big amounts of established and from time to time unstructured data to assist identify, expand, and in any other case create new strategic commercial enterprise opportunities.
They purpose to permit the clean interpretation of those large pieces of information. Identifying new opportunities and enforcing a powerful strategy primarily based on insights can offer agencies an aggressive marketplace benefit and lengthy-term stability, and assist them to make strategic choices.
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A dollar paid (or received) in the future is?
Time value of money is not comparable to a dollar paid (or received) today is a dollar paid (or received) in the future.
What do you mean by time value of money?As "the value derived from the use of money over time as a result of investment and reinvestment," time value of money is defined. The phrase "worth of a rupee obtained today is different from the worth of rupee to be received in future" refers to the time value of money.
According to the time value of money (TVM) theory, money that is available now is worth more than the same amount in the future because of its potential for growth. This fundamental tenet of finance states that, as long as money can accrue interest, it is always more valuable to obtain money as quickly as possible.
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The employee greets you as usual and walks toward the exit. Do you have reasonable suspicion to stop the individual and investigate?
When an officer was curious about a employee or became suspicious and stopped them due to their behavior, observers asked the officer to provide them with the reason(s) for this concern if the reason for these concerns are appropriate then they can proceed with the investigation
The behavior of the suspect is primarily the key factor in raising suspicion (s). The officer informed the observer that the suspect(s)' actions were the main cause of the officer's developing suspicion in 66 percent of the cases.
The most frequent behavioral causes of suspicion of a person or vehicle, according to an analysis of observer descriptions of behavior, were traffic infractions (such as speeding or driving with expired licence plates), attempts to elude officers (such as turning around and walking the other way or hiding one's face), and appearing uneasy in the officer's presence.
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Microeconomics looks at the ______
relationship between consumers and
producers and how this relationship affects the economy.
Answer:
economy
Explanation:
Microeconomics examines the economic relationship between producers and consumers and its impact on the economy.
Microeconomics refers to the study of decision-making by individuals and businesses, while macroeconomics focuses on the decisions made at the national and governmental levels.
As consumers require goods and services, producers aim to make a profit from providing them.
The economic choices are influenced by factors such as prices, demand, and supply. Ultimately, determining the cost of products and services is the responsibility of both parties involved.
The economy of a society is built on the creation of wealth through selling and purchasing. Producing and consuming are done by consumers and producers respectively. Therefore, the economic relationship is the correct answer.
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A cost leader must respond to the strategic moves of its differentiated competitors. Group of answer choices True False
A cost leader must respond to the strategic moves of its differentiated competitors. The given statement is True.
What is cost leadership?The phrase "cost leadership" is used when a business positions itself as the industry's lowest-cost producer or supplier of a specific good or service. Because the management must constantly seek to reduce costs at every level to remain competitive, implementing the approach is challenging. One aspect of marketing strategy is cost leadership. Although it is quite effective at capturing market share and grabbing customers' attention, it is challenging to implement.The company's management team must continuously strive to bring down the price of not just one product but the entire array of goods offered by the business.
Therefore, A cost leader must respond to the strategic moves of its differentiated competitors.
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According to the theory of comparative advantage, countries and the world gain from trade because quizlet
According to the theory of comparative advantage, countries and the world gain from trade because Exports give a country a political advantage over other countries that export less.
Trade is the voluntary exchange of goods or services between economic agents. Transactions are generally assumed to benefit both parties, as they are consensual. In finance, trading refers to the buying and selling of stocks and other assets.
Trade is central to ending global poverty. Countries open to international trade tend to grow faster, innovate, be more productive, and provide higher incomes and more opportunities for their people. Open trade also benefits low-income households by providing consumers with more affordable goods and services.
The question is incomplete. Please read below to find the missing content.
According to the theory of comparative advantage, which of the following is not a reason why countries trade?
a. Comparative advantage.
b. Costs are higher in one country than in another.
c. Prices are lower in one country than in another.
d. The productivity of labor differs across countries and industries.
e. Exports give a country a political advantage over other countries that export less.
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The concern businesses have for the welfare of society, not just for their owners is?
The concern businesses have for the welfare of society, not just for their owners is Corporate social responsibility.
A society is a group of individuals or large social groups engaged in an ongoing social interaction that shares the same spatial or social territory and usually has the same political authority and general cultural expectations. Is subject to.
Society is defined as a group of people who live as a group of people who are community or organized for a common purpose. An example of society is Lancaster, Pennsylvania. An example of an association is American Catholic daughters.
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consumers are the subsegment of all Internet users who employ this technology to research products and services and make purchases. (Enter one word in the blank.)
Online consumers are the subsegment of all Internet users who employ this technology to research products and services and make purchases.
What do you mean by Online consumers?Any natural person who puts an Order for the provision of Goods and/or Services on the Supplier's website is considered an Online Consumer if they are operating for purposes unrelated to their place of employment.
The 26 items in a conceptual model are divided into seven categories: security, information accessibility, shipping, quality, pricing, timeliness, and customer satisfaction.
The key benefits of purchasing via websites are convenience and usability. If you want to attract repeat customers, make it easier for visitors to conduct product research, cross-shop, and other non-buying activities, which make up 95% of visits to e-commerce sites.
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You have been asked by the CEO of Mountaineer Company to assist in analyzing product costs. This analysis is used in internal decision making and in reporting to investors. The following Tableau Dashboard provides data needed for the analysis. 1. (a) Do the accounts shown in the Tableau Dashboard suggest Mountaineer Company is a manufacturer or a merchandiser
The accounts are shown below for Mountaineer Company
Mountaineer Company
Income statement
For the ended December 31
Sales revenue $1,000,000Cost of goods sold Finished goods inventory beginning $50,000 Add cost of goods manufactured $444,000 Cost of goods available for sale $494,000Less finished goods inventory, ending ($54,000) Cost of goods sold ($440,000) Gross profit $560,000Operating expenses General and administrative expenses $75,000 Selling expenses $103,500 Less Total operating expenses ($178,500) Net income $381,500Cost of goods manufactured
Direct materials Beginning raw materials inventory $60,000 Add purchase $140,000 Total raw materials available $200,000 Less ending raw materials inventory ($64,000) Raw materials used $136,000Direct labor $180,000Manufacturing overhead Factory rent $45,000 Repair expenses $11,500 Factory utilities $9,500 Factory supplies $14,000 Indirect labor $38,000 Total manufacturing cost $118,000Add beginning work in process inventory $43,000Less ending work in process inventory ($33,000) Cost of goods manufactured $444,000To learn more about income statement, click the links.
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Which classification of money describes money that can be accessed quickly and easily, and includes coins and paper money as well as checks
The classification of money that describes money that can be assessed quickly and easily is M1.
What is M1?Money is anything that is generally accepted as a means of payment for goods and services and for repayment of debt. Example of money are paper money and coins.
M1 is the type of money that is regarded as the most liquid form of money. It includes currency - coins and paper money and money that can easily be converted to money e.g. savings deposit. M1 earn the least amount of interest due to its high liquidity. M1 is also known as narrow money.
For example, the money in your wallet is easily accessible and can be used to make payments compared to money invested in the stock market. There are a lot of processes before you can liquidate your investments in the stock market. Thus, money in your wallet (M1) is more liquid and accessible than money in the stock market.
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Procter & gamble has fickle customers and needs to rapidly innovate new products. it benefits from implementing:______.
a) a functional organization, where specialists can improve their skills.
b) a matrix organization to manage a wide variety of demographic-specific products or services.
c) a geographic organization for lower transportation and distribution costs.
Option (B) is a matrix organization to manage a wide variety of demographic-specific products or services.
Procter & Gamble Co (P & G) is a consumer goods manufacturer and distributor. The company's products include conditioners, shampoos, male and female blades, and razors, toothbrushes, toothpaste, dishwashing liquids, cleaning agents, surface cleaners, and air purifiers.
Procter & Gamble is not owned by a hedge fund. The company's largest shareholder is The Vanguard Group, Inc., which holds an 8.9% stake. BlackRock, Inc. holds 6.6% and 4.4% of the outstanding shares. And State Street Global Advisors
Procter & Gamble has been controversial in recent years. The osteoporosis and bone loss drug Actonel, which was co-marketed with Sanofi-Aventis, caused side effects in many patients.
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In the short run, the individual competitive firm's supply curve is that segment of the:___________ a) marginal revenue curve lying below the demand curve. b) marginal cost curve lying above the average variable cost curve. c) marginal cost curve lying between the average total cost and average variable cost curves. d) average variable cost curve lying below the marginal cost curve.
In the short run, the individual competitive firm's supply curve is that segment of the: "marginal cost curve lying above the average variable cost curve."
What is the short run supply curve?
The short run supply curve of a business is the section of its marginal cost curve that is higher than its average variable cost curve.
According to the law of supply, when the market price rises, the company will supply more of its product.
A perfectly competitive business maximizes profit by generating the amount of production that equals the product's price and marginal cost.
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Global Trade, Inc. has $1,000 face value bonds outstanding with a market price of $1,013. The bonds pay interest annually, mature in 11 years, and have a yield to maturity of 5.34 percent. What is the current yield
The current Yield is 5.41%
Given,
Global Trade, Inc. has $1,000 face value(FV) bonds outstanding
The bonds outstanding have a market price(MP) of $1,013.
The bonds pay interest annually, mature in 11 years(n).
yield to maturity(YTM) = 5.34 percent
Current yield is the ratio of coupon payment of a bond to its current market price.
Let the Annual Coupon Payment be 'CP'
Therefore, we need to calculate the coupon payment by using the following formula:
YTM = [ CP + ( FV - MP ) / n ] / [ ( FV + MP ) / 2 ]
Now substituting the values in the above formula we get,
5.34% = [ CP + ( $1,000 - $1,013 ) / 11 ] / [ ( $1,000 + $1,013 ) / 2 ]
5.34% = [ CP + ( $1,000 - $1,013 ) / 11 ] / [ ( $1,000 + $1,013 ) / 2 ]
5.34% = [ CP - $1.18 ] / 1006.5
1,006.5 x 5.34% = CP - $1.18
53.75 = CP - 1.18
CP = 53.75 + 1.18 = $54.83 annually
Current Yield = Annual Coupon payment / Current market price
Now substituting the values in the above formula we get,
Current Yield = $54.83 / $1,013
= 0.0541
= 5.41%
Hence, the current yield is 5.41%.
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A client is being treated for acne vulgaris. What warning must be given to this client regarding the application of benzoyl peroxide?
The warning that must be given to this client regarding the application of benzoyl peroxide when getting treated for acne vulgaris is to Use gloves with application.
What is the importance of gloves in treating acne vulgaris?The importance of gloves in treating acne vulgaris is to prevent the substances from reacting with the bare hand which can bring in other germs.
In this case, the gloves prevent other substance from reacting with the benzoyl peroxide , hence, The warning that must be given to this client regarding the application of benzoyl peroxide when getting treated for acne vulgaris is to Use gloves with application.
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QUESTION 5 (C-SOLN-01) Fill in the blanks. When selecting a solution, the ________ , cost and timeliness of the improvement must be balanced against the ________ ________. Difficulty , Competitor's Capabilities Impact , Business Needs Precision , Process Capability Reliability , Lifecycle Cost Accuracy , Fielded Cost
Impact; Business Needs
When selecting a solution, the impact, cost, and timeliness of the improvement must be balanced against the business needs.
What is balanced scorecard?A strategic management performance indicator known as the balanced scorecard (BSC) is used to identify and enhance various internal business activities and the results they have on the outside world. Balanced scorecards are a widespread tool used by businesses in the United States, the United Kingdom, Japan, and Europe to measure and provide feedback to organizations. In order to provide quantitative results, data collecting is essential because managers and executives must acquire and analyze the data. The decision-making of company personnel for the future of their organizations can be improved with the help of this knowledge.
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In 2013, how much money did Tesla raise via common stock offerings, net of fees and expenses?a) $515.6 millionb) $410.1 millionc) $420.2 milliond) $355.0 million
Tesla was able to raise via $410.1 million from common stock offerings, net of fees and expenses to finance the business.
What was the finance for?As part of shareholder's capital, the fund was used by the firm to finance the vehicle innovations.
Hence, the firm called "Tesla" was able to raise via $410.1 million from common stock offerings, net of fees and expenses to finance the business.
Therefore, the Option B is correct.
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Isabella has been transferred to an office overseas. She is going to need to learn about this new culture and new business customs. This is an example of what challenge/opportunity that faces organizations today
Isabella has been transferred to an office overseas. She is going to need to learn about this new culture and new business customs. This is an example of globalization.
The movement of goods, technologies, information, and jobs between countries is referred to as globalization.
Globalization gives businesses in developed countries a competitive advantage.
Globalization also benefits developing nations since they often have a lower cost of living, which attracts employment.
The advantages of globalization have come under scrutiny since their good consequences are not always equitably dispersed.
An evident outcome of globalization is the ability of one country's economic crisis to have a cascading effect on its trading partners.
Globalization essentially refers to the world becoming more connected. Due to variables including air travel, containerized sea transportation, international trade agreements and legal treaties, the Internet, and other causes, countries are now more connected than ever before.
Hence, in the given scenario where Isabella is going to learn new culture and customs of the place she is transferred to is an example of glbalization
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Which department should usually be held responsible for an unfavorable materials price variance?
a. production.
b. engineering.
c. materials handling.
d. purchasing.
Because the purchasing department typically has the most control over the pricing, it should typically be held accountable for an adverse materials price difference.
What do you mean by purchasing department?The component of a company that is in charge of acquiring the products and services that the company needs to run is known as the purchasing department. The terms procurement departments and buying departments are sometimes used in business.
The heart of effective supply chain management is the purchasing department. They typically function as controllers to ensure budget adherence, handle the requisition process and seek competitive rates, and assist other departments in identifying their needs.
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China decides to build an aircraft carrier. what is the opportunity cost of the aircraft carrier?
The opportunity cost of the aircraft carrier is the cost of the next best option China forgoes in order to build the aircraft carrier.
What is the opportunity cost?
Opportunity cost of the next best option forgone when one alternative is chosen over other alternatives. Opportunity cost is also known as implicit cost. Opportunity cost is used in calculating implicit cost.
For example, if in deciding to build the aircraft carrier, China forgoes the opportunity to repair all the roads in china. Repairing all the roads in China is the opportunity cost.
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The invention of small desktop copiers to create a new consumer market using the same technology as large, stand-alone copiers is an example of a(n) ______ innovation.
The invention of small desktop copiers to create a new consumer market using the same technology as large, stand-alone copiers is an example of an architectural innovation.
When new products or services employ current technology to open up previously untapped markets or attract new customers, this is known as architectural innovation. For instance, the smart watch repurposed cell phone technology into a watch form factor.
Modifying current solutions for a brand-new market is architectural innovation. Architectural innovation is the process of rearranging existing parts of a product to alter its overall design. This innovation happens within the next few to three years. Examples include desktop photocopiers and Sony Walkmans.
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All of the following are benefits provided by monsoons in South and Southeast Asia, except __________. A. increased flooding B. the provision of needed water C. an improved economy D. greater food production
The Correct answer is Increased Flooding which is Option A.
A flood is the accumulation of water over normally dry land. It’s caused by the overflow of inland waters (like rivers and streams) or tidal waters, or by an unusual accumulation of water from sources such as heavy rains or dam or levee breaches.
Why Increased Flooding is an exception and not a benefit?Floods are the most common (and among the most deadly) natural disasters in India. They have brought destruction to every state and nearly every county, and in many areas they are getting worse. As global warming continues to exacerbate sea level rise and extreme weather.This occurs when a river or stream overflows its natural banks and inundates normally dry land. Most common in late winter and early spring, river flooding can result from heavy rainfall, rapidly melting snow, or ice jams.Increased Flooding is the only drawback of monsoons among other 3.
Following are the mentioned benefits.:-
B) The provision of needing water - there is enough amount of water.
C) Improved economy - Improvement of a greater economy.
D) Greater food Production - Monsoon helps in greater food production.
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You are working as a private math tutor to raise money during spring break. Assuming you want to earn as much money as possible, you should:
Answer:
Assuming you want to earn as much money as possible, you should work longer hours so that you are paid more.
Explanation: