Answer:
decision making role
Explanation:
Management roles vary depending on which type of manager we are talking about: upper, middle or lower management. Management roles include:
Leadership and Interpersonal RolesInformational RolesDecision Making Roles: are themselves divided into 4 categories (entrepreneur, disturbance handler, resource allocator, negotiator). In this case, the manager is allocating resources since labor is a resource.A company signed an operating lease agreement to use office space for 5 years. The company took possession and began to use the building on January 1, Year 1. Annual rent of $24,000 is due on the first day of each year. Assuming an implicit interest rate in the lease of 6%, the present value of the lease payments at the inception of the lease is $107,163. On December 31, Year 3, what amount should the company report as the lease liability balance on its balance sheet
Answer:
$22,642
Explanation:
The amount of lease liability that will be reported in the balance sheet on December 31 year 3 can be calculated as follows
Opening Cash payment Outstanding Interest rate Closing
Year 1 $107,163 $24,000 $83,163 $4990 $88,153
Year 2 $88,153 $24,000 $64,153 $3,849 $68,002
Year 3 $68,002 $24,000 $44,002 $2,640 $46,642
Year 4 $46,642 $24,000 $22,642 $1,358 $24,000
Year 5 $24,000 $24,000 - - -
Total liability = $46,642
Non curret = $46,642 - $24,000 =$22,642
The amount of lease liability that will be reported in the balance sheet on 31 December year 3 is $22,642
A credit downgrade typically results in _________ interest rate for new debt. A. no change in B. not enough information to tell C. a higher D. a lower 2. There is a(n) _________ relationship between the price of an outstanding bond and market interest rates. A. none of the above B. positive C. direct D. inverse 3. The greater the volatility of earnings the ______________ the bond rating when everything else is held constant. A. there is no relationship between earnings and bond rating. B. higher C. lower D. volatility is irrelevant when evaluating earnings
Answer and Explanation:
1. If there is the downgrade of credit than there would be a higher rate of interest charged for a new debt
2. Also, there is an inverse relationship between the outstanding bond price and the market rate of interest i.e if the bond price is increased the rate of interest is less and vice versa
3. And if the volatility of the earning is high that leads to less rating of bond keeping the other things constant
Darren runs a barbershop with fixed costs equal to $40 per day and a total output of 10 haircuts per day. What is his weekly total fixed cost if he is open 6 days per week
Answer:
$240
Explanation:
Darren runs Barber shop
His fixed costs daily is $40
The toal output per day is 10 haircuts
He is open 6 days in the week
Therefore weekly total fixed costs can be calculated as follows
= 40×6
= 240
Hence the weekly fixed cost is $240
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1. Green Construction Co. has consistently used the percentage-of-completion method of recognizing revenue. During 2014, Green entered into a fixed-price contract to construct an office building for $24,000,000. Information relating to the contract is as follows:
At December 31
2014 2015
Percentage of completion 15% 45%
Estimated total cost at completion $18,000,000 $19,200,000
Gross profit recognized (cumulative) 1,200,000 2,880,000
Contract costs incurred during 2015 were ??
1. Green Construction Co. has consistently used the percentage-of-completion method of recognizing revenue. During 2014, Green entered into a fixed-price contract to construct an office building for $24,000,000. Information relating to the contract is as follows:
At December 31
2014 2015
Percentage of completion 15% 45%
Estimated total cost at completion $18,000,000 $19,200,000
Gross profit recognized (cumulative) 1,200,000 2,880,000
Contract costs incurred during 2015 were
a. $5,760,000.
b. $5,940,000.
c. $6,300,000.
d. $8,640,000.
Answer:
d is the answer
Explanation:
d
Assume that a U.S. firm considers investing in British one-year Treasury securities. The interest rate on these securities is 12%, while the interest rate on the same securities in the U.S. is 10%. The firm believes that today's spot rate is an appropriate forecast for the spot rate of the pound in one year. Based on this information, the effective yield on British securities from the U.S. firm's perspective is:
Answer:
equal to the british interest rate
Explanation:
Data provided in the question
The Interest rate on these securities = 12%
In the U.S, the interest rate = 10%
Also the spot rate for today would become suitable for the spot rate
Based on the above information, the effective yield on the british securities would be equivalent to the british interest rate and hence the same is to be considered
Which process involves monitoring identified and residual risks, identifying new risks, carrying out risk response plans, and evaluating the effectiveness of risk strategies throughout the life of the project
Answer: Controlling risk
Explanation:
A risk event is an uncertain event or occurrence that can affect the achievement of the objectives of a project.
Controlling risk involves monitoring identified and residual risks, identifying new risks, carrying out risk response plans, and evaluating the effectiveness of risk strategies throughout the life of the project.
Miriam and Devon are both upper-level managers, but have very different decision-making styles. Please name and describe in your own words four decision making processes that could be used to guide their decision making. In addition, provide and explain in your own words 10 ways in which their decision could, in general, be derailed or hindered, and explain each.
There are various decision making styles of managers, the 4 different kind of manager decision making styles are listed below,
1. Directive
2. Analytical
3. Conceptual
4. Behavioral
Each of these method depend on the style of manager and the situation he is facing.
The directive style decision making style is used for firm decision making, in which ideas are not appreciated by the juniors. This is an aggressive decision making style
Analytical decision making style is one which focuses on finding the best possible solution to the problems after considering all alternative solutions
Conceptual decision making style is one in which managers are achievement oriented and they wish to see brighter future.
Behavioral decision making style is one in which nature of manager is persuasive and he believes gathering ideas from colleagues before making a decision.
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Complete the sentence. An increase in labor productivity ______. A. increases the supply of labor, increases potential GDP, and decreases potential GDP per hour of labor B. increases potential GDP and decreases potential GDP per hour of labor C. decreases the real wage rate, increases potential GDP, and increases potential GDP per hour of labor D. shifts the demand for labor curve rightward and the production function upward
Answer:
The correct answer is
Explanation:
increases potential GDP.
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An increase in labor productivity decreases the real wage rate, increases potential GDP, and increases potential GDP per hour of labor. Thus, option (c) is correct.
What is GDP?The gross domestic product (GDP) of a nation over a certain time period captures the monetary value of all final goods and services, those purchased by the consumer, that are produced there. The every country economic indicator was the depend on the measurement of Gross domestic product.
According to the economist, the increase in labor productivity was the automatically increases the demand of the labour. The number of the hours in the labour was the also increased. It was the increases in the potential GDP per hour of labor. But, the drawback is decreasing the real wage rate.
As a result, the significance of the GDP are the aforementioned. Therefore, option (c) is correct.
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what is current capital , future human capital and human capital ? is there a difference?
Answer:
it's money or dollarsand no there's no difference
Find the total amount Suzanne has in a college savings account if $5000 was invested and earned 3% compounded quarterly for six years. Write the answer rounded to the nearest cent. (Three Points)
Answer:
[tex]A = 598207\ cents[/tex]
Explanation:
Given
[tex]Principal, P = \$5000[/tex]
[tex]Rate, r = 3\%[/tex]
[tex]Time, t = 6\ years[/tex]
[tex]n = Quarterly =4[/tex]
Required
Determine the total amount
This can be calculated by using:
[tex]A = P(1 + \frac{r}{n})^{nt}[/tex]
Substitute [tex]P = \$5000[/tex] [tex]r = 3\%[/tex] [tex]t = 6\ years[/tex] [tex]n =4[/tex]
So;
[tex]A = 5000 * (1 + \frac{3\%}{4})^{4* 6}[/tex]
Convert percentage to decimal
[tex]A = 5000 * (1 + \frac{0.03}{4})^{4* 6}[/tex]
[tex]A = 5000 * (1 + 0.0075)^{4* 6}[/tex]
[tex]A = 5000 * (1.0075)^{4* 6}[/tex]
[tex]A = 5000 * (1.0075)^{24}[/tex]
[tex]A = 5000 * 1.19641352939[/tex]
[tex]A = 5982.06764695[/tex]
Since 1 dollar is equivalent to cents, then the above in cents is;
[tex]A = 5982.06764695 * 100[/tex]
[tex]A = 598206.764695[/tex]
[tex]A = 598207\ cents[/tex] --- Approximated
Which of the following is an element of a CPA firm’s quality control policies and procedures applicable to the firm’s auditing practice? Acceptance of a client relationship. Efficiency of organizational structures. Computer information processing. Professional skepticism of management.
Answer:
The correct answer is A
Explanation:
In addition to Independence, Integrity, and Objectivity ; Personnel Management ; Engagement Performance ; and Monitoring
the Public Accounting rules of Quality Control Standards require that a firm, as a matter of policy, must continually practice the Acceptance and Continuance of Clients and Engagements .
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Shannon and Rene are sisters who enter into a contract to buy an income property. The sisters get into a dispute, and Shannon wants out of the deal. However, their uncle Jerry wants to replace Shannon on the contract. Shannon agrees to the substitution so they go ahead and do it. This is an example of ________.
Answer:
Novation.
Explanation:
In this scenario, Shannon and Rene are sisters who enter into a contract to buy an income property. The sisters get into a dispute, and Shannon wants out of the deal. However, their uncle Jerry wants to replace Shannon on the contract. Shannon agrees to the substitution so they go ahead and do it. This is an example of novation.
Novation can be defined as the process or an act of legally replacing a party in a contract with another, adding an obligation to engage or replacing a contractual obligation to perform with another based on the consent of all involved parties.
The condition where Shannon wishes to get out of the deal and Jerry is replacing Shannon to a contract with Rene, such a contract is referred to as a contract by novation.
A novation contract is dependent on the willingness of both the parties for such replacement as a matter that only the person will replace another and the conditions of the contract do not change.
A contract by novation refers to replacement of undertaking the liabilities and benefits of an already entered contract by one or more person with respect to contract being valid.An illegal contract created without the knowledge of such person who replaces the concerned person for the benefits and liabilities will constitute as a contract viod ab initioThe person who replaces the concerned person will have the sole responsibility of the conditions arising out of entering such contract and hence there will be a direct and unlimited liability.Hence, the correct statement will be that Jerry will be responsible for the benefits and liabilities arising out of such contract which will be shared by Rene as it is a contract by novation.
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The Easton manufacturing Company is looking to replace its conveyor belt system. A new system will cost $345,000, and will result in cost savings of $220,000 in the first year, followed by savings of $100,000 per year over the following 3 years. If the firm’s cost of capital is 9%, what is the discounted payback period for this project? (Do not round intermediate computations. Round final answer to two decimal places.)
Answer:
It will take 3 years and 279 days to cover for the initial investment.
Explanation:
Giving the following information:
Initial investment= $345,000
Annual cost saving:
Cf1= $220,000
Cf2 to 4= $100,000
Discount rate= 9%
The payback period is the time required to cover for the initial investment:
Year 1= (220,000/1.09) - 345,000= -143,165.14
Year 2= (100,000/1.09^2) - 143,165.14= -58,997.14
Year 3= (100,000/1.09^3) - 58,997.14= 18,221.21
To be more accurate:
(58,997.14/77,218.35)*365= 279 days
It will take 3 years and 279 days to cover for the initial investment.
If the distribution of water is a natural monopoly, then (i) multiple firms would likely each have to pay large fixed costs to develop their own network of pipes. (ii) allowing for competition among different firms in the water-distribution industry is efficient. (iii) a single firm can serve the market at the lowest possible average total cost. Group of answer choices
Answer:
The question is incomplete, the options are missing. The options are the following:
A) (i) and (iii) only.
B) (ii) and (iii) only.
C) (i) and (ii) only.
D) (iii) only.
And the correct answer is the option D: (iii) only.
Explanation:
To begin with, the concept known as "Natural Monopoly" is understood to be the structure of market in where the organization that is considered to be a natural monopoly is the only seller in the market it is because the company has huge economies of scale and due to that reason it will naturally gain the whole market and the other companies will not be able to compete and will exit the market. So therefore that when there is a natural monopoly a single firm can serve the market at the lowest possible average total cost.
Under the retail method, in determining the cost-to-retail percentage for the current year: Multiple Choice Net markups are included. Net markdowns are excluded. Beginning inventory is excluded. All of these answer choices are correct.
Answer: Net markups are included.
Explanation:
The retail inventory method is used to know a store's merchandise value.
Under the retail method, in determining the cost-to-retail percentage for the current year, net markups are included.
It should be noted that the net markups are applicable to net costs.
Joshua annual salary is 32,824 what percent monthly salary is used for monthly apartment rent of 684
Answer:
His 25 percent salary would be used.
Annual salary :32,824
Month in 1 year :12
Annual salary divide by 12= 2735.33
then 1 month rent divide by 1 month salary(2735.33) multiple by 100% = 25 %
On january 1, 2017, finch company issued $89,000 of five-year, 8% bonds when the market interest rate was 12%. the issue price of the bonds was $73,000. finch uses the effective-interest method of amortization for bond discount. semiannual interest payments are made on june 30 and december 31 of each year. how much interest expense will be recorded when the first interest payment is made? (round your answer to the nearest dollar number.)
Answer:
$4,380
Explanation:
The calculation of the interest expense recorded in the first year is given below:
= Issued price of the bond × market interest rate ÷ semi annual period
= $73,000 × 12% ÷ 2
= $73,000 × 6%
= $4,380
Therefore, the interest expense would be recorded when the interest payment is made is $4,380
We simply used the above formula
Quality data gathering, analysis, and reporting $59,000 Testing and inspection of incoming materials $48,000 Final product testing and inspection $27,000 Depreciation of test equipment $30,000 Cost of field servicing and handling complaints $52,000 Disposal of defective products $13,000 Downtime caused by quality problems $52,000 Technical support provided to suppliers $18,000 Returns arising from quality problems $39,000 Eagle Company's quality cost report is to be based on the data shown. What would be the total appraisal cost appearing on the quality cost report? Question 17 options: A) $78,000 B) $75,000 C) $105,000 D) $100,000
Answer:
$75,000
Explanation:
Calculation for What would be the total appraisal cost appearing on the quality cost report
Total Appraisal cost= Addition of
Testing and inspection of incoming materials and Final product testing and inspection
Hence ,
Total Appraisal cost =Testing and inspection of incoming materials $48,000 + Final product testing and inspection $27,000
Total Appraisal cost =$75,000
Therefore the Total Appraisal cost appearing on the quality cost report will be $75,000
You are going to receive $80 at the end of each year for the next 12 years. If you invest each of those amounts at 12%, then what amount of money will you have at the end of the 12th year
Answer:
FV= $1,930.65
Explanation:
Giving the following information:
Cash flow= $80 a year
Number of periods= 12 years
Interest rate= 12% compounded annually
To calculate the future value, we need to use the following formula:
FV= {A*[(1+i)^n-1]}/i
A= annual deposit
FV= {80[(1.12^12) - 1]} / 0.12
FV= $1,930.65
Showstopper Inc. dominates the ladies' wig market and wants to expand into men's toupees. How can Showstopper's managers determine whether the company should develop a toupee division internally, ally with a toupee maker, or acquire a toupee-making firm?
Answer:
Explanation:
In order for Showstopper Inc. to make this decision, they first need to gather all of the managers and discuss and determine whether the skills needed to create wigs and toupees are similar and within their capabilities and whether Showstopper creates better hairpieces than its competitors do which will allow them to gain a competitive advantage in the toupee market.
A tenant still has five months remaining on a one-year apartment lease. When the tenant moves to another city, the tenant transfers possession of the apartment to a friend for the entire remaining term of the lease. The friend pays rent directly to the tenant. In this situation, the tenant has become
Answer:
A sublessor.
Explanation:
In this scenario, a tenant still has five months remaining on a one-year apartment lease. When the tenant moves to another city, the tenant transfers possession of the apartment to a friend for the entire remaining term of the lease. The friend pays rent directly to the tenant. In this situation, the tenant has become a sublessor.
A sublessor can be defined as an individual (tenant) who rents a property from a landlord and then goes ahead to lease it to another.
This simply means that, when a lesse (tenant) of a property grants his lease to another party, he or she is referred to as the sublessor.
Kliting Co. has a lot of outstanding accounts receivable but customers are slow to pay, and it doesn't have sufficient cash to pay its suppliers and employees at the end of the month. Instead of borrowing money, Kliting decides to sell its accounts receivable. This form of financing is known as: Group of answer choices
Answer:
Factoring
Explanation:
Factoring is a form of debtor finance that involves an entity selling it's accounts receivables to a third party at a discount.
The third party is called a factor.
This practice is usually carried out to meet urgent cash needs of the business.
In this instance Kliting Co. has a lot of outstanding accounts receivables and there is need for cash to pay its suppliers and employees at the end of the month.
Instead of borrowing Kliting Co. sells their accounts receivables to get the needed cash.
This is factoring finance
You've just won the lottery! Your winnings will be paid as a monthly annuity of $1,000 per month for 50 years. Assume an interest rate of 10 percent compounded monthly. (Do not round intermediate calculations. Round your final answer two decimal places.) What is the present value of your winnings if the first payment starts today
Answer:
$119,220.57
Explanation:
in order to calculate the present value of your lottery winnings, we can use the present value annuity factor:
present value = monthly payment x annuity factor (PV annuity factor, ¹⁰/₁₂%, 600 periods)
monthly payment = $1,000annuity factor = 119.22057present value = $1,000 x 119.22057 = $119,220.57
The ______________ of estimating bad debts expense involves a detailed listing of each customer's outstanding account and its length of time past due i Multiple Choice Direct write-off method. Percentage of sales method.
Answer:
Aging of accounts receivable method.
Explanation:
Accounts receivable are the payments owed to a business by its customers. Bad debt occurs when there is uncertainty that an account receivable will be recovered.
The accounts receivable aging method is used to classify debts based on on the length of time past due.
Classifications such as are based on length of time past due and when to time past due is too long it will be considered to be a loss.
Lengths of time used include: 1-30 days past due, 31-60 days past due, 61-90 days past due, 91-120 days past due, and greater than 120 days past due.
prove that F=Gm1m2/d2
Answer:
From the statement of Universal law of gravitation,
F ∝ m1 m2
F ∝ 1/d²
by combing above two equations we get,
F ∝ m1 m2/d²
F = G m1 m2/d²
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Shelby Organic Foods is a fast growing firm that produces organic frozen food entrees.The firm employs 700 people and expects to hire more in the next few years.Currently,all of the firm's HR tasks are handled internally by Shelby's HR department.However,top executives at Shelby are considering the idea of outsourcing benefits administration.Which of the following questions is LEAST relevant to the decision to outsource Shelby's benefits administration tasks?
A) What is the cost difference for Shelby between handling benefits internally and externally?
B) How much time is spent by Shelby's HR department handling benefits administration tasks?
C) Which Shelby HR professional should oversee benefits administration at the shared service center?
D) How knowledgeable is Shelby's HR staff about benefits administration and federal health care laws?
Answer: C. Which Shelby HR professional should oversee benefits administration at the shared service center?
Explanation:
Of the options given in the question, the questions that are relevant to the decision to outsource Shelby's benefits administration tasks are:
1. What is the cost difference for Shelby between handling benefits internally and externally?
2. How much time is spent by Shelby's HR department handling benefits administration tasks?
3. How knowledgeable is Shelby's HR staff about benefits administration and federal health care laws?
The questions above is necessary for Shelby Organic food in order to make the decision. The option that "which Shelby HR professional should oversee benefits administration at the shared service center?" is not relevant.
The decision to take less salary in a year when the company was less profitable and employees' pay was cut is an example of Nishimatsu's:
Answer: commitment
Explanation:
The Chief Executive Officer of Japan Airlines, who was Haruka Nishimatsu, was an example of a strategic leader who had a high performance.
The The decision to take less salary in a year when the company was less profitable and employees' pay was cut is an example of Nishimatsu commitment to the company.
What are fixed expenses?
O A. The amount of money the retailer spends to buy each item from
the wholesaler or producer
B. All expenses that are the same fixed amount on a recurring basis,
such as rent
C. The amount of money received per the sale of each item
D. All expenses that change depending on various factors, such as
the number of customers in a given period of time
Answer: B. All expenses that are the same fixed amount on a recurring basis, such as rent
Explanation:
Fixed expenses in a business do not change depending on the level of activity that goes on in the business. This means that regardless of the number of sales made or units produced, these costs will remain the same.
This is the direct opposite of variable costs. These costs change based on the level of activity which means that they are affected by sales level, production level of both.
This client has just been informed that he has been promoted and will be earning $190,000 per year instead of $140,000 per year. The customer intends to use this extra income to fund his 13-year old child's college education. Based on the customer's existing asset mix, the best recommendation would be for the customer to invest the extra $50,000 per year into a(n):
Complete question:
Customer Name: John Doe
Age: 41
Marital Status: Married
Dependents: 1 Child, Age 13
Occupation: Engineer
Household Income: $140,000
Net Worth: $240,000 (excluding residence)
Own Home: Yes
Investment Objectives: Total Return / Tax Advantaged
Investment Experience: 12 years
Current Portfolio Composition: 8% Common Stocks
62% Corporate Bonds
30% Money Market Fund
This client has just been informed that he has been promoted and will be earning $190,000 per year instead of $140,000 per year. The customer intends to use this extra income to fund his 13-year old child's college education. Based on the customer's existing asset mix, the best recommendation would be for the customer to invest the extra $50,000 per year into a(n):
A. money market fund
B. income fund
C. growth fund
D. inflation protected fund
Answer:
C.) Growth fund
Explanation: With the help of a growth fund which the client may be able to achieve his aim, the growth fund is mainly fo used on multiplication and expansion of investment which aid the rapid increase in invested capital. With a growth fund, rather than being paid dividends on investment, they are added to the capital and reinvested which will aid the capital outlay of the investor within the specified period.
Also, previous investment in equities is significantly low at 8%, so investing the pay rise in a growth fund is a very good idea.
A system of accounts that measures the transactions of goods, services, income, and financial assets between domestic households, businesses, and governments and residents of the rest of the world during a specific time period is the
Answer:
Balance of Payments
Explanation:
The balance of payment refers to the statement in which all the transactions i.e lies between the entities for one country and the remaining word for a given period of time like quarterly yearly, monthly, annually, etc
Here in the given situation, the system of accounts that determine the transactions related to the goods, services, etc for a specific period of time is known as the balance of payments and the same is to be considered