Scientists refer to the California Current as an eastern border current. The Kuroshio Current is one of the major ocean currents.
All of the world's main ocean basins are bordered on the east by the powerful California current. They are prone to severe upwelling and have a tendency to transfer water toward the equator.
East of the Philippines, the Kuroshio Current starts to move northeast, passing through Taiwan and Japan. Its western edge is what creates the North Pacific Ocean gyre. Because it is surrounded by land to the east, the California Current serves as an illustration of an eastern boundary current.
The North Pacific, where the water is extremely cold, is where the current started. The Mindanao Current, which flows in a southerly direction, and the more major Kuroshio Current, which flows in a northerly direction, are the two components of the Pacific North Equatorial Current, which divides in two along the east coast of Luzon, Philippines.
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FILL IN THE BLANK. one response to the great recession was to pass the ___ , which attempted to make reforms to the financial system. group of answer choices dodd-frank act glass steagall act great recession act sarbanes-oxley act
The following statement "One response to the great recession was to pass the Dodd-frank which attempted to make reforms to the financial system."
To avoid a generalized economic collapse, Dodd-Frank created new government organizations like the Financial Stability Oversight Council and the Orderly Liquidation Authority, which keep an eye on the performance of businesses that are considered "too large to fail."
Dodd-Frank Act The Wall Street Reform and Consumer Protection Act, also known as Dodd-Frank, is a federal legislation that was passed on July 21, 2010, in the United States. Preventing unfair and abusive financial practices for American families. There were seven separate regulators in charge of the consumer financial services industry before the catastrophe that utterly destroyed our economy.
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which southeast asian country remains a significant oil exporter relative to the size of its economy?
Brunei is the southeast Asian country remains a significant oil exporter relative to the size of its economy.
What is the main economic activity in Southeast Asia?
The largest economic sector in Southeast Asia is still agriculture. Except for Brunei and Singapore, agriculture is the primary means of subsistence in every country in the region. But agricultural employment has been falling. Agriculture is practiced by more than two-thirds of the labor force in Cambodia and Laos.
The economy in South Asia, an area with several developing nations, are all growing, with a variety of industries and exports like cotton in Pakistan and textiles in Bangladesh. India is the largest and most significant economy in the region, accounting for nearly 70% of its GDP.
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each of the statements shown is characteristic of a phase in the development of a competitive market industry. please classify each statement as a cause of firms exiting the market, the number of firms in the market remaining stable, or firms entering the market. you are currently in a sorting module. turn off browse mode or quick nav, tab to items, space or enter to pick up, tab to move, space or enter to drop. firms exit the market number of firms remains stable firms enter the market
Firms would exit the market in the following circumstances:
Price is less than average costFirms post an economic loss.The market would remain stable in the following circumstances:
No firms earn economic profitFirms would enter the market in the following circumstances:
Price is greater than average cost.Firms earn both economic profit and accounting profit.A competitive market industry is characterised by many buyers and sellers of identical goods and services. Market price is set by the forces of demand and supply.
In the long run, firms would earn only accounting profit. If a firm earns economics profit in the short run, firms would enter the industry in the long run. This would reduce economic profit to zero.
In the short run if firms earn economic loss, in the long run, firms would leave the market. As a result, economic profit would rise to zero.
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which of these industries is classified as a perfectly competitive industry because it produces a standardized product?
The automobile industry is classified as a perfectly competitive industry because it produces a standardized product.
What is a perfect competition?A perfect market, also known as an atomistic market, is defined by various idealizing conditions, which are together referred to as perfect competition, or atomistic competition, in economics, specifically general equilibrium theory.
The following are some benefits of perfect competition: All of the market's participating companies equally exchange knowledge. There are no entrance restrictions, hence the current businesses cannot have a monopoly. Resources are allocated in the most effective way possible.
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American Movieplex, a large movie theater chain, leases most of its theater facilities. In conjunction with recent operating leases, the company spent $28 million for seats and carpeting. The question being discussed over breakfast on Wednesday morning was the length of the depreciation period for these leasehold improvements. The company controller, Sarah Keene, was surprised by the suggestion of Larry Person, her new assistant.
Keene: Why 25 years? We've never depreciated leasehold improvements for such a long period.
Person: I noticed that in my review of back records. But during our expansion to the Midwest, we don't need expenses to be any higher than necessary.
Keene: But isn't that a pretty rosy estimate of these assets' actual life? Trade publications show an average depreciation period of 12 years.
Reflect on the following: How would increasing the depreciation period affect American Movieplex's income?
Who would be affected if Person's suggestion is followed?
Does revising the estimate pose an ethical dilemma?
Depreciation is basically the loss in the value of asset over a period of time due to its continuous usage, here the Movieplex has been taken on lease and it is depreciating due to usage.
So because number of years is increased, extending the depreciation period has an impact on depreciation costs. Depreciation costs would be 2,333,333 (28,000,000/12) for a lease with a term of 12 years, and 1,120,000 (28,000,000/25) for just a lease with a term of 25 years. Upper income comes from lesser costs.The financial side of prolonging the lease time is beneficial since it lowers expenses.The costs of American Movieplex will be affected if Person's suggestion is implemented.Learn more about depreciation here:
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How is fixed-rate calculated?.
Regardless of shifts in the money markets, the fixed rate of interest is based on the total amount borrowed and remains constant throughout the term of the agreement.
What Is a Fixed Interest Rate?A fixed interest rate appeals to borrowers who don't want their rates to fluctuate over the course of their loans, thereby raising their interest costs and, thus, their mortgage payments. This rate minimizes the risk associated with floating or variable interest rates, where the rate payable on a debt obligation may vary depending on a benchmark interest rate or index, occasionally in an unexpected way. A loan's fixed interest costs can be calculated quite easily. All you need to know is:The sum borrowedThe rate of interestTerm of loan repaymentTo Learn more About Fixed Interest Rate refer to:
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lucian is a recent college graduate and is relatively new at your firm. he has been asked to write a report on a customer site visit for his supervisor, and he is unclear as to what should be included in the report and the appropriate style of writing. he asks you for help.
A customer service report is a display of customer service metrics that aids in the discovery of useful information about the clientele.
How do you write a customer visit report?Accept the timing and the content. At the beginning of your client relationship, decide on the frequency and topic of reports.Create a Powerful Summary.increase readability.Write with clarity.Be Truthful....Reflect Your Individual Brand.For Your Audience, WriteA customer service report is a display of customer service metrics that aids in the discovery of useful information about the clientele. Customer service reports might include a variety of possible metrics that you can use to evaluate how well your staff is performing overall.This form is usually used to document the specifics of the work done at a particular meeting. In order to get ready for a session, administrators can review client report forms that have already been submitted.To learn more about customer service report refer,
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the theory that states that businesses should not incur social expenditures unless required by law or required for the efficient operations of a business is the blank .
FILL IN THE BLANK. when inventory quantities___during a period, out-of-date inventory layers are liquidated and cost of goods sold will match noncurrent costs with current selling prices in a lifo inventory costing system.
In such a LIFO inventory costing system, when inventory numbers "drop" over time, outdated inventory layers get liquidated as well as cost of goods sold is adjusted to align noncurrent expenses with current selling prices.
Define the term LIFO costing system?The last in, first out (LIFO) approach of inventory accounting is utilized.According to LIFO, expenses are deducted starting with the expenditures among the most recent goods that were bought (or produced).Only in the United States is LIFO practiced, and it is governed by generally accepted accounting rules (GAAP).The average cost approach and first in, first out (FIFO) are other techniques for accounting for inventories.When prices are rising, using LIFO often reduces net revenue but offers tax benefits.Thus, as stock numbers "drop" over time in a LIFO inventory cost analysis like this, obsolete inventory layers get liquidated, and the cost of products sold is changed to align noncurrent costs with current selling prices.
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Which of the following might be monitored as an indicator of inflation?
consumer price index
gold prices
oil prices
All of the above may be indicators of inflation.
The Consumer Price Index (CPI), which calculates the percentage change in the cost of a selection of products and services that households use, is the most well-known measure of inflation.
What reflects the consumer price index?A market basket of consumer goods and services is used to create the Consumer Price Index (CPI), which tracks the average change in prices over time for urban consumers.The Consumer Price Index (CPI), which calculates the percentage change in the cost of a selection of products and services that households use, is the most well-known measure of inflation.One of the most widely used inflation metrics is the CPI, which gauges the level of retail prices for goods and services at a given moment. This is because it reflects changes in the cost of living for consumers.To learn more about Measure of inflation refer to:
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a stock with a current price of $32 will either move up to $40.00 or down to $30 over the next period. the risk-free rate of interest is 2.3%. what is the value of a call option with a strike price of $33? multiple choice $2.09 $2.41 $1.30 $1.87 $1.44
It is to be noted that based on the above parameters, the value of a call option with a strike price of $33 is $1.87 (Option D)
What is a call option?Call options are a sort of derivative contract that allows the holder the right, but not the duty, to acquire a certain number of shares at a fixed price known as the option's "strike price."
If the stock's market price increases over the strike price of the option, the option holder can exercise their option by purchasing at the strike price and selling at the higher market price to lock in a profit.
To calculate the call option we must use the following formula: Price of call option = e^(-r*t)*(q*Payoff H+(1-q)*Payoff L)
Where:
r = rate of interest 23%
t = period in years = 1
q = Risk neutral probability (solved below)
Pay Off H - Solved below
Pay off L - Solved below
Upmove (U) = High price/current price
= 40/32
= 1.25
Down move (D) = Low price/current price
= 30/32
= 0.9375
Risk neutral probability for up move
q = (e^(risk free rate*time)-D)/(U-D)
= (e^(0.023*1)-0.9375)/(1.25-0.9375)
= 0.27445
Call option payoff at a high price (payoff H)
= Max (High price-strike price,0)
= Max (40-33,0)
= Max (7,0)
=7
Call option payoff at low price (Payoff L)
=Max(Low price-strike price,0)
=Max(30-33,0)
=Max(-3,0)
=0
Price of call option = e^(-r*t)*(q*Payoff H+(1-q)*Payoff L)
=e^(-0.023*1)*(0.274453*7+(1-0.274453)*0)
=1.87748834321
[tex]\approx[/tex] 1.87
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What Is the Difference between Leading and Managing? Broadly speaking, managers typically perform functions associated with planning, investigating, organizing, and control, and leaders focus on influencing others.Leaders inspire others, provide emotional support, and try to get employees to rally around a common goal.
Its main difference is based on the fact that the leader decides the orientation that must be followed, while the administrator decides how what the leader has specified will be executed.
Leader and AdministratorThe leader is the one who has the ability to influence others, leading them to carry out activities that finally offer them the expected result, and the administrator is the person who has the ability to regulate and control situations such a way that they remain within a certain established order.
The administrator follows the established rules and processes, as this is how the expected results are guaranteed, the leader is driving growth, development, and on many occasions he wants to do it quickly until he drives a change by nature.
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federal law requires that certain payroll records be maintained. for each employee the employer must keep a record of: multiple select question. taxes withheld name, address, social security number, and birth date hours worked and wages paid proof of citizenship cumulative wages paid since employment began
Federal law requires that certain payroll records be maintained. for each employee the employer must keep a record of proof of citizenship; name, address, social security number, and birth date; taxes withheld; hours worked and wages paid.
An employee is someone who receives paid for paintings for someone or an agency. workers don't want to work full time to be considered employees—they in reality need to be paid to paintings by means of a corporation (the person or business that will pay them).
An instance of a worker is an income partner at a retail shop. for the reason that employees need to complete obligations in a specified manner, which includes wearing a name badge and greeting the patron with specific phrasing, the worker is taken into consideration as a worker.
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A company specializes in manufacturing and distributing automobile parts. Which use of computer technology would most enhance the productivity of this business?.
The productivity of this business enhance Using an automated tracking system for shipping and warehouse inventory.
A warehouse is a building for storing goods. Warehouses are utilized by manufacturers, importers, exporters, wholesalers, transport corporations, customs, and so forth. they are usually huge simple homes in industrial parks at the outskirts of towns, towns, or villages.
A warehouse is a constructing for storing items. Warehouses are used by manufacturers, importers, exporters, wholesalers, shipping groups, customs, etc. they're normally massive undeniable buildings in business parks at the outskirts of cities, towns, or villages.
Warehousing is the procedure of storing bodily inventory on the market or distribution. Warehouses are utilized by all exclusive kinds of agencies that want to quickly store merchandise in bulk earlier than both shipping them to different locations or individually to stop consumers.
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mplicit costs are multiple choice equal to total fixed costs. composed entirely of variable costs. opportunity costs of using owned resources. always greater in the short run than in the long run.
Implicit cost are opportunity costs of using owned resources.
Implicit cost:
Implicit cost refers the cost that exists without the exchange of cash and is not recorded for accounting purposes. And the Implicit costs represent the loss of income but do not represent a loss of profit.
Given,
Here we need to find what Implicit costs are.
From the given options:
total fixed costs.
composed entirely of variable costs.
opportunity costs of using owned resources.
always greater in the short run than in the long run.
As per the definition of the implicit cost, we have identified that the correct option that defines the implicit cost are opportunity costs of using owned resources.
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which of the following transactions that involve cash flows typically is (are) not reported on a scf? multiple choice question. sale of cash equivalents sale of short-term investments sale of machinery
Typically, a statement of cash flows does not include transactions that only include purchases or sales of cash equivalents.
Explain about the cash equivalents?Cash equivalents are the whole value of cash on hand, which also includes items that are similar to cash; both cash and cash equivalents must be current assets. Since these assets are the most liquid assets, a company's total cash and cash equivalents are always displayed on the top line of the balance sheet.
Cash is made up of banknotes, coins, legal tender, undeposited cheques, and checking and savings accounts. All short-term investment securities with 90-day or less maturities are considered cash equivalents.
Bank accounts and marketable securities such as commercial paper and short-term government bonds are examples of things that can be used as cash equivalents. The maturity of cash equivalents should be no more than three months.
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after job candidates are screened during the initial selection process, they should next proceed to interview with:
Job candidates should move on to interviews with: - Other EP-Cs - The potential immediate supervisor after being initially screened throughout the selection process.
An immediate supervisor is what?The person who assigns and controls the employee's work, reviews or inspects it for proper procedures and outcomes, is in charge of disciplining the employee, and is directly responsible for the employee's work is known as the immediate supervisor.
How crucial is the immediate supervisor to the team's success?However, a worker's immediate supervisor, regardless of rank, is frequently the most crucial - and frequently underused - resource for increasing engagement. The immediate supervisor of an employee plays a number of important functions, and in many businesses, they continue to be the main channel for information exchange.
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When dealing with other cultures, international business managers can run the risk of __________, or the belief that their culture is superior to others.
When dealing with other cultures, international business managers can run the risk of ethnocentrism, or the belief that their culture is superior to others.
What is ethnocentrism?In social science and anthropology, as well as in informal English discourse, the term "ethnocentrism" refers to the practice of using one's own culture or ethnicity as a frame of reference to evaluate other cultures, practices, behaviors, beliefs, and individuals rather than the standards of the specific culture in question.
In contexts where ethnicity, inter-ethnic interactions, and related inter-group concerns are important, the term "ethnocentrism" is frequently employed. The phrase is typically defined as "believing that one's own group's ways are superior to others" or "judging that one's own group is superior to other groups."
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which country has the largest number of customers' contracts signed in it? how many contracts does it have?
The country which has the largest number of customers' contracts signed in it is U.S.A.
USA signs contracts with at least one client for unusual cities.Customers must be sorted by city and nation in ascending order in the answers to the questions about consumers by city and customers by country.
The largest consumer of goods and services worldwide is the federal government. Learn how to obtain contracts from the government. The largest single buyer of goods and services worldwide is the United States government. It grants more than $500 billion in contracts annually.
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portions of the financial statements for peach computer are provided below. peach computer income statement for the year ended december 31, 2021 net sales $1,625,000 expenses: cost of goods sold$980,000 operating expenses 490,000 depreciation expense 43,000 income tax expense 33,000 total expenses 1,546,000 net income $79,000 peach computer selected balance sheet data december 31 20212020increase (i) or decrease (d) cash$95,000 $81,500 $13,500 (i) accounts receivable 46,700 52,500 5,800 (d) inventory 68,000 51,500 16,500 (i) prepaid rent 2,300 3,600 1,300 (d) accounts payable 38,000 33,500 4,500 (i) income tax payable 4,300 6,500 2,200 (d) required: prepare the operating activities section of the statement of cash flows for peach computer using the direct method. (list cash outflows and any decrease in cash as negative amounts.)
The Net Cash Provided by Operating Activities is $72,300.
What is Operating Activities?
The tasks a company performs that are directly related to offering its products and/or services to a market are referred to as operating activities. A product or service is manufactured, distributed, marketed, and sold. These are all the company's primary business activities. The majority of an organization's cash flow typically comes from its operating activities, which also heavily influences its profitability. Cash receipts from sold goods, employee paychecks, tax payments, as well as payments to suppliers are a few typical operating activities. The income statement as well as cash flow statement, in particular, can be found on the a company's financial statements. Operating activities are different from investing and financing activities, that are corporate tasks unrelated to the delivery of goods and services.
Operating Activities
Net Income: $79,000
Adjustments to Reconcile Net Income to Net Cash Provided by
Operating Activities:
Depreciation Expense: $43,000
Increase in Accounts Receivable: ($5,800)
Decrease in Inventory: ($16,500)
Increase in Accounts Payable: $4,500
Decrease in Prepaid Rent: ($1,300)
Decrease in Income Tax Payable: ($2,200)
Net Cash Provided by Operating Activities: $72,300
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in an effort to combat the high costs and losses associated with turnover, managers at an analytics firm are studying the recruitment and training policies at a similar firm that has very low turnover. this is an example of .
In an effort to combat the high costs and losses associated with turnover, managers at an analytics firm are studying the recruitment and training policies at a similar firm that has very low turnover. this is an example of benchmarking.
What is Benchmarking?Benchmarking is the process of comparing the performance of a company's products, services, or processes to those of other businesses that are thought to be the best in the industry. The goal of benchmarking is to identify internal areas for improvement.
It is the practice of comparing a company's business processes and performance metrics to industry bests and best practices. Quality, time, and cost are the most commonly measured dimensions. It is a technique used to evaluate and compare performance in order to achieve continuous improvement. It is part of a comprehensive quality management process that includes the key components to move business forward.
In conclusion, the correct option is Benchmarking.
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you work for a company that offers their services through the internet. it is critical that your website performs well. as a member of the it technician staff, you receive a call from a fellow employee who informs you that customers are complaining that they can't access your website. after doing a little research, you have determined that you are a victim of a denial-of-service attack. as a first responder, which of the following is the next step you need to perform in response to the security incident?
If you work for a company that provides services over the internet, you must take the next action to address the security incident: contain the problem. Your website needs to function properly.
The Internet (or internet) is a term used to refer to the worldwide network of computer networks that are linked together and exchange data using internet the Internet protocol suite (TCP/IP)[b]. A vast array of electronic, wireless, and optical networking technologies connect the various company private, public, academic, business, and government networks, which range in size from local to global. The World Wide Web's (WWW) interconnected hypertext documents and applications, e-mail, phone internet service, and file sharing are just a few examples of the wide company variety of information resources and services available on the Internet.
The United States Department of Defense commissioned research in the internet 1960s to enable computer time-sharing, which led to the development of packet switching and the creation of the Internet.
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on march 15th boats r us purchased 4000 of equipment with credit terms of n/30. assuming the gross method of recording purchases is used, show how to journalize the transaction into the purchases journal by selecting all of the correct actions below
1. equipment is entered in the account column
2. the vendor's name is entered into the account column
3. 4000 is entered into the other accounts dr column
4. 4000 is entered into the accounts payable cr column
The transaction into the purchases journal by using :1. equipment is entered in the account column.
A transaction is a finished settlement between a customer and a vendor to change goods, offerings, or economic property in going back for cash. The term is likewise generally used in corporate accounting.
Examples of economic transactions consist of cash receipts, deposit corrections, requisitions, buy orders, invoices, journey cost reviews, PCard charges, and journal entries. In accounting, a transaction in any financial commercial enterprise event affects an enterprise's economic statements. because transactions encompass any occasion that has a financial impact on your monetary statistics, there are quite a few gadgets that are transactions.
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fabricators, inc. wants to increase capacity by adding a new machine. the fixed costs for machine a are $90,000, and its variable cost is $15 per unit. the revenue is $21 per unit. what is the break-even point for machine a?
The break-even point for machine A given fixed costs and the variable costs is 5000.
What is break-even point?In economics, business, and specifically cost accounting, the break-even point (BEP) is the point at which total cost and total income are equal, i.e. "even." Even if opportunity costs were paid and capital received the expected return after adjusting for risk, there is no net loss or gain, and one has "broken even." In other words, no profit or loss is made once all necessary expenses have been covered. In either unit or revenue terms, the break-even point or level denotes the amount of sales necessary to cover all costs, including both fixed and variable costs to the business. This indicates that in order for a corporation to recoup their initial investment in a good or component, the selling price of the good or component must be higher than what was spent for it.
Breakeven quantity = fixed cost/ price – variable cost per unit
$50,000 / $10 = 5000
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What are the 2 types of banks account that usually maintained by the businesses?.
Accounts that are common for businesses to save and check. Certificates of deposit and money market accounts that pay higher interest rates.
What are business bank accounts?Your banker will likely open a checking or savings account for you that is very similar to the ones you use for personal banking if you ask them to open a separate account for your side business, startup, or small business.You must supply the following information when signing up, and the minimum balance requirements and transaction costs might be a little higher:An Employer Identification Number (EIN) or Social Security Number (SSN) Any required business licenses Your company's bylaws, operating agreement, or articles of incorporation, depending on the type of business entity it isHowever, the entry-level business checking and savings accounts that your consumer bank advertises are generally very similar to regular checking and savings accounts.However, the account you use for that business will also need to change as your company expands and its operational requirements change.To Learn more About business bank accounts refer to:
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The inability to show _______, or to resolve conflict with another person, can block people's ability to make positive deposits to the relationship bank account.
forgiveness
The inability to show forgiveness to resolve conflict with another person, can block people's ability to make positive deposits to the relationship bank account.
What do you mean by Bank account ?
A bank account can be defined as a financial account which is maintained by a bank or other financial institution. All the transactions between the bank and a customer are recorded.
These majorly include
Checking accountsSavings accounts Money market accountsThe role of bank account revolves around preparing and maintaining important financial reports, tax returns and ensuring that taxes are paid properly and on time.
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organizations with low turnover and satisfied employees tend to perform better. on the other side of the coin, organizations have to act when an employee's performance consistently falls short. based on these concepts, organizations may distinguish between involuntary and voluntary turnover, recognize their effects on the organization, develop measures to encourage top performers to stay, and develop ways to manage the separation process fairly. any organization wants to retain good performers and encourage or force low-performing employees to leave. there are two types of employee turnover. involuntary turnover occurs when the employer requires employees to leave, often when they would prefer to stay. this action may potentially result in lawsuits and violence. voluntary turnover occurs when employees initiate the turnover, often when the organization would prefer to keep them. these employees may retire or leave to work with different organizations. both types of turnovers are costly because of subsequent needs to recruit, hire, and train replacements.
The term "voluntary turnover" refers to when an employee voluntarily leaves their position, whether they did so because they accepted a transfer internally, found employment elsewhere, or retired.
Voluntary turnover:
Better Job: An employee may decide to leave his current post if he is offered a better job.
Careers: A career-oriented employee who wants to seek higher education will voluntarily leave his job.
When an employee reaches retirement age
He retires at the age of retirement, which is
called "voluntary retirement".
Involuntary turnover:
Workplace Violence: An employer may choose to fire a worker who uses violence on the job. What is known as spontaneous turnover is this.
If a worker is found to be breaking one of the company's policies, he will be fired, which will lead to involuntary turnover.
Employee layoffs: When a company's employees are fired in a mass manner, there is forced turnover.
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Figure: Short-Run Equilibrium) Look at the figure Short-Run Equilibrium. If the economy is at equilibrium at Y1 and P1, the government should use _____ fiscal policy to shift the aggregate demand curve to the _____.
A) expansionary; right
B) expansionary; left
C) contractionary; right
D) contractionary; left
D
The option B is the right answer. Short-Run Equilibrium. If the economy is at equilibrium at Y1 and P1, the government should use expansionary fiscal policy to shift the aggregate demand curve to the right.
When the aggregate output supply and demand are equal in magnitude, an economy is considered to be in short-term equilibrium. The short-run equilibrium output of the AD-AS model can be located at the intersection of the aggregate demand (AD) and the short-run aggregate supply (SRAS). When total output and total demand are equal, this is referred to as short-run equilibrium. When prices respond to market changes and the economy is operating at its maximum potential, long-run equilibrium has been reached.
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on march 31, 2024, a company purchased the right to remove gravel from an old rock quarry. the gravel is to be sold as roadbed for highway construction. the cost of the quarry rights was $231,000, with estimated salable rock of 30,000 tons. during 2024, the company loaded and sold 4,200 tons of rock and estimated that 25,800 tons remained on december 31, 2024. on january 1, 2025, the company estimated that 8,400 tons still remained. during 2025, the company loaded and sold 12,600 tons. the company uses the units-of-production method.
The depletion per ton is $7.7 and the total depletion for the year 2025 is $32,340
Depletion is an accounting method of allocating the expenses incurred on extracting natural resources from the ground. It is considered a charge which involves a nil amount of cash. Depletion reduces the cost of natural resources over time on an incremental basis.
Calculation of depletion to be recorded in the year 2025:
Depletion per ton = Cost per quarry rights/Estimated salable rock
=$231,000/30,000
=$ 7.7
Computing the depletion for the year 2025:
Depletion in 2025 = Tons loaded and sold×Depletion per ton
=4,200×$7.7
=$32,340
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comparable bonds are paying 8 percent and the approximate market value of a $1,000 bond is $1,375, then what is the semiannual interest on the bond?
The semiannual interest on the bond is
$1,375 × 0.08 = $110 that is annual interest;
$110 / 2 = $55 is the semiannual interest.
What is a bond?An IOU-like debt security called a bond. Bonds are issued by borrowers to attract capital from investors ready to extend a loan to them for a specific period of time. When you purchase a bond, you are making a loan to the issuer, which could be a corporate, government, or municipality.
A bond is, in the simplest words, a loan from an investor to a borrower, such as a business or the government. The investor earns interest on the investment while the borrower uses the funds to support its operations. A bond's market value may fluctuate over time.
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