Question 4 2 pts Markup is always equal to profit only. True False Question 5 2 pts The slump test is used to examine the consistency and workability levels of concrete O True O False

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Answer 1

False. Markup is not always equal to profit only. Markup refers to the percentage or amount added to the cost price of a product or service to determine its selling price. Profit, on the other hand, is the amount remaining after subtracting the cost of goods sold and expenses from the selling price.

True. The slump test is indeed used to examine the consistency and workability levels of concrete. It measures the vertical settlement or "slump" of a concrete sample when placed in a slump cone, providing an indication of its fluidity and ability to be molded and compacted. The slump test is commonly performed in construction projects to ensure that the concrete mix meets the desired specifications for placement and performance.

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Related Questions

Jamie is employed as a currency trader in the Japanese yen market. Her job falls into which areas of finance?

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Jamie's job as a currency trader in the Japanese yen market falls into the area of foreign exchange (forex) trading, which is a subset of the broader field of financial markets.

Forex trading involves buying and selling currencies with the aim of profiting from fluctuations in their exchange rates. As a currency trader, Jamie's primary focus is on analyzing market trends, monitoring economic indicators, and executing trades in the Japanese yen market. This requires a deep understanding of international economics, monetary policies, geopolitical events, and technical analysis techniques. Jamie's role directly contributes to the efficient functioning of the forex market and facilitates international trade and investment activities.

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Assume that a parent company sells inventory to its wholly owned subsidiary. The subsidiary, ultimately, sells the inventory to customers outside of the consolidated group. You have compiled the following data for the years ending 2012 and 2013:

Subsidary Net Income Inventory Sales Gross Profit On Unsold Inventories Receivables (Payable)
2013 300,000 50,000 18,000 20,000
2012 200,000 40,000 13,500 15,000
Assume that inventory not remaining at the end of the year was sold outside of the consolidated group.

a. How much Equity Income should the parent report in its pre-consolidation income statement the year ending 2013 assuming that it uses the equity method of accounting for its EquityInvestment? Assume the parent company uses the full equity method to account for its subsidiary. $__________.

b. Prepare the required [I] consolidation journal entries for 2013.

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The parent should report $200,010 in Equity Income in its pre-consolidation income statement for the year ending 2013 using the full equity method of accounting for its Equity Investment is the answer.

a. To calculate the Equity Income that the parent should report in its pre-consolidation income statement for the year ending 2013, we need to use the equity method of accounting.

The equity method requires recognizing the parent's share of the subsidiary's net income. The parent's share is based on its ownership percentage in the subsidiary.

Given the data provided, we can calculate the parent's share of the subsidiary's net income for 2013:

Parent's share of subsidiary's net income = Subsidiary's net income * Parent's ownership percentage

To decide the parent's ownership rate, we ought to compare the parent's net pay to the subsidiary's net salary:

Parent's ownership percentage = Parent's net income / Subsidiary's net income

Using the data provided:

Parent's ownership percentage = 200,000 / 300,000 = 2/3 or 0.6667

Now we can calculate the Equity Income:

Equity Income = Subsidiary's net income * Parent's ownership percentage

Equity Income = 300,000 * 0.6667 = $200,010

Therefore, the parent should report $200,010 in Equity Income in its pre-consolidation income statement for the year ending 2013 using the full equity method of accounting for its Equity Investment.

b. To prepare the required consolidation journal entries for 2013, we need additional information regarding the specific transactions and consolidation adjustments. The provided data includes the subsidiary's net income, inventory sales, gross profit on unsold inventories, and receivables/payables, but it does not provide sufficient information to determine the consolidation journal entries accurately.

Consolidation journal entries involve eliminating intercompany transactions and adjusting the subsidiary's financials to reflect the consolidated group's financial position. Specific entries would depend on factors such as intercompany sales, intercompany profit on inventory, elimination of intercompany receivables/payables, and any other relevant transactions between the parent and subsidiary.

Without further details on the specific transactions and consolidation adjustments, it is not possible to provide the required consolidation journal entries.

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a bakery uses 5 kanban containers that each holds 3 cakes. daily demand is 10 cakes and safety stock is 5 cakes. what is the lead time

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Lead Time is 20 cakes.Since the daily demand is 10 cakes and the safety stock is 5 cakes, the lead time is 20 cakes.

Kanban is a system of just-in-time manufacturing that was developed to optimize the production process. This production system's main idea is to produce only what is needed when it is needed, which lowers the overall cost of production. The aim of Kanban is to maximize efficiency while minimizing waste.The lead time is the amount of time required for a system to complete a process.

The bakery's lead time, based on the given information, can be calculated as follows:

Lead Time = (Number of Kanban containers * Quantity of Cakes in each Kanban container) + Safety Stock Demand/Day= 10 cakes, Safety Stock = 5 cakes, Number of Kanban containers = 5 and Quantity of Cakes in each Kanban container = 3 cakes

Therefore,Lead Time = (5 * 3) + 5= 20 cakesSince the daily demand is 10 cakes and the safety stock is 5 cakes, the lead time is 20 cakes. This implies that the bakery can keep up with its daily demand, and it has an additional safety stock to manage any unexpected fluctuations in demand.

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Prepare journal entries to record the following production activities for Hotwax. a. Requisitioned $10,900 of indirect materials for use in production of surfboard wax. b. Incurred $212,000 in actual other overhead costs (paid in cash). C. Applied overhead at the rate of 145% of direct labor costs. Direct labor costs were $80,000 in the Mixing department and $60,000 in the Shaping department. c. Applied overhead at the rate of 145% of direct labor costs. Direct labor costs were $80,000 in the Mixing department and $60,000 in the Shaping department

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The prepared Journal entry for the given following production activities are mentioned below:

          Particular                                          Debit                 Credit

a. Factory/Manufacturing Overhead        $10,900

Raw material inventory                                                       $ 10,900

(To record issue of material for use)

b. Factory/Manufacturing Overhead     $ 212,000

    Cash                                                                                   $ 212,000

(To record manufacturing overhead incurred)

c.  Work in process inventory - Mixing ($80,000×145%)  $ 116,000

Work in process inventory - Shaping ($ 60,000×145%)  $ 87,000

Factory/Manufacturing Overhead

(To record application of overhead)

A business transaction is recorded in your books as a journal entry. For every transaction, double-entry bookkeeping requires at least two journal entries. A bookkeeper keeps track of all the changes that a transaction can bring about in a company with journal entries.

Compound journal entries: Include more than one credit and one debit account. modifying entries in a journal: made at the end of an accounting period to get rid of problems like invoices that haven't been processed and get the books to balance.

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On April 1, Garcia Publishing Company received $19.080 from Otisco, Inc. for 36-month subscriptions to several different magazines. The company credited Unearned Fees for the amount received and the subscriptions started immediately. Assuming adjustments are only made at year-end, what is the adjusting entry that should be recorded by Garcia Publishing Company on December 31 of the first year?
Multiple Choice
a. debit Unearned Fees, $19,080; credit Fees Earned, $19,080. b. debit Unearned Fees, $4,770; credit Fees Eamed, $4,770
c. debit Unearned Fees, $1,590; credit Fees Earned, $1,590
d. debit Unearned Fees. $14,310: credit Fees Earned. $14,310.
e. debit Unearned Fees, $6,360; credit Fees Earned. $6,360.

Answers

The adjusting entry that should be recorded by Garcia Publishing Company on December 31 of the first year is: debit Unearned Fees, $4,770; credit Fees Earned, $4,770. The correct option is b.

The initial transaction on April 1 recorded $19,080 as Unearned Fees because the company received payment for a 36-month subscription in advance.

At the end of the first year, only 12 months have passed since the subscriptions started.

Therefore, the portion of the fees that has been earned by Garcia Publishing Company is for one year's worth of subscriptions.

To determine the adjusting entry,

we need to calculate the amount of fees that have been earned for the first year.

Since the total subscription amount was $19,080 and it covers 36 months, the monthly fee would be $19,080/36 = $530.

As one year has passed, the company has earned 12 months' worth of fees, which is calculated as $530 * 12 = $6,360.

To recognize the portion of fees that has been earned,

the company needs to debit Unearned Fees for the amount that has been earned,

which is $6,360, and credit Fees Earned for the same amount, $6,360. Therefore, the adjusting entry should be debit Unearned Fees, $6,360; credit Fees Earned, $6,360.

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narbona, cpa, is reviewing controls over cash received through a bank night depository. which controls would she find most important?

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The cytogenetic abnormality observed is a translocation, specifically a reciprocal translocation.

These aberrations are observed during the meiotic stage of prophase I, specifically during the pairing and crossing over of homologous chromosomes. Reciprocal translocations occur when two non-homologous chromosomes exchange segments. This can result from a breakage in two chromosomes followed by an exchange of the broken segments. The causal mutation(s) may involve DNA damage repair mechanisms or errors during DNA replication.

The result of this translocation depends on the specific breakpoints involved and whether essential genetic material is disrupted. In some cases, the translocation may not lead to significant disruption and can result in fertile gametes. However, if critical genes are involved or there is an imbalance of genetic material, it can lead to infertility or the production of nonviable gametes. Genetic counseling and testing are essential to assess the potential fertility outcomes in individuals with reciprocal translocations.

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Which of the following relationship is NOT true in the newsvendor model Expected mis-match cost + expected profit = expected maximum profit Expected demand = sales + lost sales Leftover inventory = demand – order quantity Order quantity = leftover inventory + sales

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The relationship that is NOT true in the newsvendor model is:

mis-match cost +  profit =  maximum profit.

In the newsvendor model, the objective is to maximize expected profit, but the expected mis-match cost is considered as a part of the expected cost, not the expected profit. Therefore, the correct relationship should be:

Expected mis-match cost refers to the cost incurred when the quantity of goods ordered by a retailer (newsvendor) does not match the actual demand from customers. It represents the cost of having excess inventory or the cost of lost sales due to insufficient inventory.

The expected mis-match cost can be calculated by multiplying the probability of having excess inventory (overstock cost) by the cost per unit of excess inventory, and adding it to the probability of having lost sales (understock cost) multiplied by the cost per unit of lost sales.

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which of the following industries is most likely not to use a job costing system? a. paint b. aircraft c. custom furniture d. unique furniture accessorie

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The industry that is most likely not to use a job costing system is b. aircraft.

Aircraft manufacturing typically involves large-scale production and assembly processes that are standardized and repetitive. In this industry, the production of aircraft often follows predetermined specifications and designs, with minimal customization or variation from one unit to another. The focus is on mass production and achieving economies of scale.

In such cases, aircraft manufacturers often use process costing systems rather than job costing systems. Process costing is a method of allocating costs to each unit of production based on the average costs incurred in a particular production process or department. It is more suitable for industries where products are produced in large volumes and have similar characteristics.

On the other hand, industries like paint, custom furniture, and unique furniture accessories are more likely to use a job costing system. These industries often involve custom or made-to-order products that require individualized attention and customization. Job costing systems allow for the tracking and allocation of costs to specific customer orders or projects, considering the unique characteristics and requirements of each job.

Therefore, based on the given options, the industry that is most likely not to use a job costing system is b. aircraft.

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people in the eighteen-to-twenty-four age bracket spend nearly what percentage of their monthly income just on debt repayment?

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The percentage of monthly income that people in the eighteen-to-twenty-four age bracket spend on debt repayment can vary significantly depending on individual circumstances, such as income levels, debt amounts, and personal financial choices.

However, it is worth noting that individuals in the eighteen-to-twenty-four age bracket may have a wide range of financial obligations, including student loans, credit card debt, car loans, or other forms of borrowing. Additionally, their income levels may vary greatly based on factors such as employment status, educational attainment, and work experience. To get a more accurate understanding of the percentage of monthly income spent on debt repayment for this specific age group, it would be necessary to refer to reputable surveys, studies, or statistical data that provide insights into their debt-to-income ratios or average debt repayment burdens.

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Tax Drill - Tax Benefit Rule
Myrna and Geoffrey filed a joint tax return in 2021. Their AGI was $85,000, and itemized deductions were $26,000, which included $7,000 in state income tax. In 2022, they received a $1,800 refund of the state income taxes that they paid in 2021. The standard deduction for married filing jointly in 2021 was $25,100.
Under the tax benefit rule, $_________ of the state income tax refund is included in gross income in 2022.

Answers

Under the tax benefit rule, $1,200 of the state income tax refund in gross income in 2022.

Under the tax benefit rule, if you previously deducted an expense on your tax return and receive a refund or reimbursement for that expense, you may need to include a portion of the refund in your gross income. In this case, Myrna and Geoffrey claimed a deduction of $7,000 for state income tax on their 2021 tax return.

Since they received a refund of $1,800 in 2022, they need to determine the portion of the refund that needs to be included in their gross income.

To calculate the amount, they must compare the tax benefit they received from the deduction to their refund. The tax benefit is the difference between their itemized deductions ($26,000) and the standard deduction for their filing status ($25,100).

Therefore, the tax benefit they received from the state income tax deduction is $900 ($26,000 - $25,100).

Since the refund amount ($1,800) exceeds the tax benefit ($900), they need to include a portion of the refund in their gross income. They must include the lesser of the tax benefit or the refund amount, which is $900.

Therefore, $900 of the state income tax refund is included in their gross income for 2022.

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top quality investments will pay you $2,000 a year for 25 years in exchange for $19,000 today. what interest rate are you earning on this annuity?

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To determine the interest rate earned on the annuity, we can use the present value formula for an ordinary annuity. The formula is: PV = PMT * (1 - (1 + r)^(-n)) / r

Where: PV = Present value (amount paid today) PMT = Payment amount per period ($2,000 per year) r = Interest rate per period (unknown) n = Number of periods (25 years) Given that the present value (PV) is $19,000 and the payment amount per period (PMT) is $2,000, we can plug these values into the formula and solve for the interest rate (r). $19,000 = $2,000 * (1 - (1 + r)^(-25)) / r To find the interest rate, we can solve this equation using trial and error or by using financial calculators or software. The calculated interest rate will be approximately 4.77%. Therefore, the interest rate earned on this annuity is approximately 4.77%.

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where should welding equipment and supplies be stored when not in use?

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When not in use, welding equipment and supplies should be stored in a designated area that ensures their safety and minimizes potential hazards.

Here are some guidelines for proper storage:

Ventilation: Choose a well-ventilated area to store welding equipment, as it may contain flammable gases or produce fumes during use.Fire Safety: Keep welding equipment away from flammable materials and ensure that fire extinguishers are readily available in the storage area.Security: Store welding equipment in a locked cabinet or secure area to prevent unauthorized access, reducing the risk of accidents or misuse.Dry Environment: Moisture can damage welding equipment, so store it in a dry environment to prevent corrosion and rust.Organization: Keep supplies organized and labeled to facilitate easy access and inventory management.

Thus, one must consult local regulations and safety guidelines specific to your area when determining the appropriate storage location for welding equipment and supplies.

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Final answer:

Welding equipment and supplies should be stored in a safe, dry, and well-ventilated area, free of any flammable materials. Equipment must be disconnected and cooled before storage. Gas cylinders need to be stored upright and secured.

Explanation:

When not in use, welding equipment and supplies should be stored in a safe, dry, and clean environment. It is crucial to keep it in a well-ventilated area that is free from any flammable or combustible materials. Additionally, storage areas should be designated specifically for these tools and be clearly labeled. The equipment must be properly disconnected and cooled before storage. Furthermore, compressed gas cylinders used in welding need to be stored upright and secured to prevent tipping over.

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Pharma Drug Store is a pharmacy in Portland, Maine, owned by Jane Smith, a local pharmacist. Pharma business has been good, but Ms. Smith finds that she frequently runs out of cash. To date, she has dealt with this cash shortfall by delaying payment to the drug suppliers, which is starting to cause problems. Instead of delaying payment, Ms. Smith has decided that she should borrow from the bank to have cash ready when needed. To have an estimate of how much she must borrow over the next three months, she must prepare a cash budget.
All of Pharma's sales are made on a cash basis, but drug purchases must be paid for during the following month. Ms. Smith pays herself a salary of $4,800 per month, the rent on her store is $2,000 per month, and a $12,000 payment for taxes is due in December. On December 1, there is $400 cash on hand, but Ms. Smith wants to maintain a target cash balance of $6,000. Pharma's estimated sales are $160,000 for December, $40,000 for January, and $60,000 for February. Estimated drug purchases are $140,000 for November, $40,000 for December, $40,000 for January, and $40,000 for February.
Prepare a cash budget for December, January, and February and find the cumulative surplus cash / loan balance at the end of February. (Ignore any interest costs; i.e., assume the borrowing interest rate equals 0%.)
Following Problem 1, a, what is the maximum amount Jane Smith will need to borrow from the bank in order to maintain her target cash balance during the months of December, January, and February? Write the loan amount as a positive answer. (Ignore any interest costs; i.e., assume the borrowing interest rate equals 0%.)

Answers

The maximum amount Jane Smith will need to borrow from the bank is $42,400. This is calculated by adding up the cash shortfall for each month: December ($2,400), January ($2,400), and February ($37,600).

The cash shortfall is determined by subtracting the target cash balance from the sum of expenses and subtracting it from the sum of sales and tax payments due. By borrowing $42,400, Ms. Smith will be able to maintain her target cash balance and cover her expenses during the three-month period.

To calculate the maximum loan amount needed, we need to prepare a cash budget for December, January, and February.

Starting with the cash on hand on December 1, which is $400, we add the sales for each month and deduct the expenses, including the salary and rent. We also deduct the tax payment of $12,000 due in December. The resulting cash balance at the end of each month is compared to the target cash balance of $6,000.

If the cash balance falls below the target, it represents a cash shortfall, which needs to be covered by borrowing from the bank. By adding up the cash shortfalls for December, January, and February ($2,400 + $2,400 + $37,600), we find that the maximum loan amount needed is $42,400.

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when preparing the statement of cash flows, changes in current assets and current liabilities are added to or subtracted from net income. match the adjustment to net income on the left with the reason for the adjustment listed on the right. adding increases in current liabilities such as income tax payable adding increases in current liabilities such as income tax payable drop zone empty. subtracting decreases in current liabilities such as salaries payable subtracting decreases in current liabilities such as salaries payable drop zone empty. subtracting increases in current assets such as accounts receivable

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In preparing the statement of cash flows, changes in current assets and current liabilities are added to or subtracted from net income to reconcile cash flows.

Adding increases in current liabilities such as income tax payable: To account for the cash outflow required to pay income taxes.

Subtracting decreases in current liabilities such as salaries payable: To reflect the cash outflow resulting from the payment of previously accrued salaries.

Subtracting increases in current assets such as accounts receivable: To adjust for the cash inflow from collecting outstanding accounts receivable.

These adjustments are made in the statement of cash flows to reconcile net income with the actual cash flows generated or used by the company during a specific period. By including changes in current assets and current liabilities, the statement of cash flows provides a more accurate representation of the company's cash position and cash flow activities.

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All competitive markets involve which of the following? Select All That Apply Demand Supply Price Quantity Government regulators

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In a competitive market, the following elements are typically involved: Demand, Supply, Price and Quantity.

In a competitive market, the following factors are usually present:

Demand: The quantity of a product or service that consumers are willing and able to purchase at various price levels is referred to as demand.Supply: The quantity of a product or service that manufacturers are willing and able to offer for sale at various price levels is referred to as supply.Price: In a market, price is the monetary value attributed to a commodity or service. It is governed by the interaction of supply and demand forces, and it represents the point at which the quantity demanded equals the quantity supplied.Quantity: The amount of a product or service exchanged in the market at a certain price level is referred to as quantity.

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Final answer:

All competitive markets involve Demand, Supply, Price, and Quantity. The Government may or may not be involved, depending on whether it chooses to regulate these factors. Such intervention usually happens in natural monopolies or to prevent anti-competitive practices.

Explanation:

All competitive markets primarily involve the Demand, Supply, Price, and Quantity of goods or services. These factors interact to determine the market equilibrium — the point where demand equals supply.

Government, on the other hand, can play a role in regulating these elements, especially in the case of natural monopolies like water and electricity, or to prevent anti-competitive practices.

This is known as government intervention, and it may include policies such as setting prices and quantities, blocking certain anti-competitive mergers, ending restrictive practices, imposing price cap regulation, or carrying out deregulation. However, it's important to understand that not every competitive market involves government regulation.

For example, regulators may choose a point along the market demand curve — point C, for instance — where the firm is required to produce a certain quantity of output (say 8) and charge a specific price (say 3.5, equal to the marginal cost at that point).

This requirement ensures that the price is equal to marginal cost, which mimics the condition of a perfectly competitive market and assures consumers a higher quantity and lower price than in a monopoly.

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Which of the following statements regarding the characteristics or use of a Roth IRA IS CORRECT? 10Roth IRAs are not subject to the required minimum distribution rules until the death of the owner- participant
2) As with traditional IRAs, Roth IRA contributions may not be made after the participant reaches age 70%
3) As with traditional IRAs, Roth contribution eligibility is restricted by active participation in an employer's retirement plan
4) Roth IRA withdrawals are tax free in their entirety regardless of the participant's age at withdrawal

Answers

The correct option ' The characteristics or use of a Roth IRA is' that 4)Roth IRA withdrawals are tax-free in their entirety regardless of the participant's age at withdrawal.

A Roth IRA is a type of individual retirement account that allows investors to save for retirement by contributing after-tax dollars. The contributions grow tax-free, and withdrawals are also tax-free, as long as the account has been open for at least five years and the participant is at least 59 ½ years old. This means that Roth IRA withdrawals are not subject to income tax, regardless of the participant's age at withdrawal. This is one of the key benefits of a Roth IRA, as it provides tax-free income in retirement.

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With respect to preferred stock, if a dividend is missed and must be paid at a later date before CS dividends are paid, it is: Select one:
a. a rarely used feature
b. a fixed payment preferred stock
c. a cumulative preferred stock
d. none of the answers is correct
e. a continuous preferred stock

Answers

Cumulative preferred stock is valid when a dividend is skipped and must be paid at a later date before dividends are delivered. Thus, option C is correct.

Cumulative preferred stock is a type of stock that states that if in any case, the dividend payment is failed, it must be paid further before any dividends are paid to the common stockholders. This will make stockholders avoid paying late fees even if payment is late.

This Cumulative preferred stock feature provides security to preferred stockholders. It ensures that they will receive their missed dividend payment even if the payment is late.

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(true or false?) whenever the internal rate of return is greater than or equal to the required rate of return, the hurdle rate, the project is rejected.

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The project is rejected whenever the internal rate of return exceeds or is equal to the hurdle rate, which is the required rate of return. The assertion is false.

To assess the profitability of possible investments, financial researchers utilize the internal rate of return (IRR), a statistic. In a discounted cash flow analysis, the IRR is the discount rate that reduces all cash flows' net present values (NPV) to zero.

Use the internal rate of return rule as a guide to decide whether to proceed with a project or investment. A project or investment can be pursued in accordance with the IRR rule if the IRR is more than the minimal RRR, which is frequently the cost of capital.

If, however, the IRR is less than the cost of capital, it could be prudent to pass on a project or investment. Despite some of its limitations, IRR is the industry standard for assessing capital budgeting projects.

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the use of independent contractors, on-call workers, temporary workers, and contract company workers,all constitute

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The use of independent contractors, on-call workers, temporary workers, and contract company workers all constitute what is commonly known as the gig economy.

This is a relatively new and growing trend in the labor market, where workers are employed on a short term basis, often without traditional benefits and job security. While it provides flexibility and cost efficiency for employers, it also presents challenges for workers, including instability, income insecurity and lack of benefits.

The gig economy has recently gained attention due to legal and political debates about the classification of workers and their rights under labor laws.

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Which of the following statements about solvency ratios is true? (You may select more than one answer. Single click the box with question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.) 12 The debt-t0-assets atio indicates the proportion of total assets that creditors finance 2 The lower the debt-to-assets retio the riskier is the company's financing stretegy 2 A times interest eaned reto below 10 indicates thet net income (before the costs of financing and taxes) is sufficient to cover 2 The times interest earned ratio inid cates now mony times the company's interest expense was covered by its operating results compeny's interest expense the Knowledge

Answers

The statements that are true about solvency ratios are. The debt-to-assets ratio indicates the proportion of total assets that creditors finance.

The debt-to-assets ratio measures the percentage of a company's assets that are financed by creditors, reflecting the extent to which the company relies on debt to finance its operations and investments.

2. A times interest earned ratio below 10 indicates that net income (before the costs of financing and taxes) is sufficient to cover the company's interest expense.

The times interest earned ratio measures a company's ability to meet its interest payments. A ratio below 10 suggests that the company's net income may not be enough to cover its interest expense, indicating a potential risk in meeting its financial obligations.

The statement "The lower the debt-to-assets ratio, the riskier is the company's financing strategy" is incorrect. A lower debt-to-assets ratio actually indicates a lower level of risk as it signifies that the company relies less on debt and has a higher proportion of its assets financed by equity.

It's important to note that the explanations provided here are simplified and there can be additional factors to consider when analyzing solvency ratios in a comprehensive financial analysis.

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Daybook Inc. budgeted production of 403,500 personal journals in 2076, Paper is required to produce a journal. Assume six square yards of paper are required for each journal. The estimated January 1, 2016, paper inventory is 40,400 square yards. The desired December 31, 2076, paper inventory is 38,900 square yards If paper costs $0.40 per square yard, determine the direct materials purchases budget for 20Y6.

Answers

Daybook Inc. budgeted production of 403,500 personal journals. The direct material purchases budget for 2076 is  $ 1,882,600

For the Year Ended December 31, 2076 (Amounts in $)

Finished goods inventory, January 1                           28,000

Work in process inventory, January 1  16,500

Direct materials, January 1 (40,400×$0.40)   16,160  

Add: Direct materials purchases (983,960-16,160) 967,800  

Cost of direct materials available for sale (968,400+15,560) 983,960  

Less: Direct materials inventory, December 31 (38,900×$0.40) (15,560)  

Cost of direct materials placed in production (A) (403,500 journals×6 sq. yard×$0.40) 968,400  

Direct labor (B) (403,500×8/60×$13 per hour) 699,400  

Factory overhead (C) 214,600  

Total manufacturing costs (A+B+C)  1,882,400

Total work in process during the period  1,898,900

Less: Work in process inventory, December 31   (14,300)

Cost of goods manufactured                                      1,884,600

Cost of finished goods available for sale                      1,912,600

Less: Finished goods inventory, December 31              (30,000)

Cost of goods sold                                                   1,882,600

A company's inventory requirements for each budget period are outlined in a purchases budget. The amount that must be kept on hand to fulfill product orders from customers is the amount that is stated in the budget.

The company's overall functional budget strategy includes more than just the purchases budget. In contrast to a profit or expense budget, the purchases budget focuses on determining the organization's needs for inventory and material purchases.

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Question 1: [15 Marks Apply Normalization Rules to convert the following report to Third Normal Form (3NF) Important Assumptions: The attribute Sales Order Number uniquely identifies the Sales Order

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Without the provided report or information, it is not possible to apply normalization rules and convert it to the Third Normal Form (3NF).

The normalization process involves applying a set of rules to eliminate data redundancy and ensure data integrity in a relational database. To convert a report to the Third Normal Form (3NF), we need the original report or information containing the attributes, relationships, and dependencies within the data. Without this information, it is not possible to analyze and apply the normalization rules effectively. Each attribute must be identified, and the relationships and dependencies between them must be understood to determine the appropriate normalization steps. Therefore, without the report or relevant data, we cannot proceed with the normalization process or provide a specific conversion to 3NF.

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Based on the following adjusted trial balance:
Garnet & Gold Corporation
Adjusted Trial Balance
As of December 31
Debit
Credit
Cash
$ 800
Accounts Receivable
200
Inventory
2,500
Building
30,000
Accumulated Depreciation
$ 3,000
Notes Payable
500
Common Stock
21,000
Retained Earnings
5,000
Dividends
1,000
Revenues
7,000
Selling and Administrative Expense
1,000
Insurance Expense
1,000
$ 36,500
$ 36,500
Determine the amount that will be reported as retained earnings on the post-closing trial balance.

Answers

The amount reported as retained earnings on the post-closing trial balance is $4,000.

To determine the amount reported as retained earnings on the post-closing trial balance, we need to consider the changes in the Retained Earnings account during the accounting period.

Retained Earnings represents the cumulative net income or loss of a company since its inception, minus any dividends distributed to shareholders. It is carried forward from one accounting period to the next and is an important component of the equity section of the balance sheet.

In this case, the adjusted trial balance provides the necessary information to calculate the ending balance of Retained Earnings. We start with the beginning balance of Retained Earnings, which is given as $5,000. Then, we consider the impact of net income or loss and dividends during the accounting period.

From the adjusted trial balance, we can see that Revenues are $7,000 and expenses total $2,000 (Selling and Administrative Expense + Insurance Expense). Therefore, the net income for the period is $7,000 - $2,000 = $5,000.

Next, we deduct the dividends paid, which are stated as $1,000. This leaves us with the net increase in Retained Earnings for the accounting period: $5,000 - $1,000 = $4,000.

Therefore, the amount that will be reported as retained earnings on the post-closing trial balance is $4,000.

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According to new classical economists the reason that a tax cut does not shift the aggregate demand curve is: a. households increase their consumption and can pay higher taxes in the future. b. real GDP does not chance because prices are inflexible. c. consumers anticipate the effect of an increase in government debt on future taxes

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According to new classical economists, the reason that a tax cut does not shift the aggregate demand curve is consumers anticipate the effect of an increase in government debt on future taxes. Thus, option C is correct.

The aggregate demand/supply model demonstrates how total supply and total demand interact at the macroeconomic level as well as what factors affect total supply or total demand for the economy.

As the components of aggregate demand—consumption spending, investment expenditure, government spending, and spending on exports minus imports—increase, the aggregate demand curve, or AD curve, moves to the right. With the decline of these components, the AD curve will turn back to the left.

Different individual decisions, such as those brought on by changes in consumer or corporate confidence, or political decisions, such as adjustments in government spending and taxation, can cause AD components to alter.

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The local pizza delivery industry currently has a Herfindahl-Hirschman index (HHI) value of 999 and two of the competing pizza shops have considered merging. Because the merger would raise the HHI by 55 points, the Federal Trade Commission would likely allow the merger under the condition that the HH1 remain at the premerger level of 999. not challenge the merger. challenge the merger allow the merger under the condition that HHI does not rise by more than 55 points as promised.

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The Federal Trade Commission would likely allow the merger under the condition that the HHI does not rise by more than 55 points as promised.

By keeping the HHI at the premerger level of 999, the FTC aims to prevent a significant increase in market concentration that could lead to reduced competition. By imposing this condition, the FTC ensures that the merger does not result in an overly dominant market position for the merged pizza shops, which could potentially harm consumers and stifle competition. The goal is to maintain a competitive market structure while allowing the merger to proceed, provided it does not lead to excessive concentration of market power.

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which of the following is a true statement? total cost of ownership (tco) does not apply to cloud services, because cloud consumers lease (do not own) resources. it is not possible to calculate total cost of ownership (tco) for a cloud service, because the consumers do not own cloud computing resources. total cost of ownership (tco) is a metric used to evaluate the value of the cloud service. total cost of ownership (tco) is a financial metric and cannot be used in evaluating the value of the cloud service, because cloud computing is about it resources and does not have the financial concern.

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The statement "Total cost of ownership (TCO) does not apply to cloud services, because cloud consumers lease (do not own) resources" is not a true statement.

Total cost of ownership (TCO) is a concept that applies to cloud services and other IT infrastructure models. TCO refers to the comprehensive evaluation of all costs associated with owning and operating a technology solution over its entire lifecycle. In the context of cloud services, TCO includes not only the cost of leasing or renting cloud resources but also other factors such as subscription fees, data transfer costs, migration expenses, training, support, and any additional services or customizations. It considers both the direct and indirect costs associated with utilizing cloud services. Calculating the TCO for cloud services is possible and can help organizations make informed decisions about adopting cloud solutions by comparing the costs and benefits against alternative options like in-house infrastructure or other outsourcing models.

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A firm with $0.25 in debt for every $1 in assets has an equity multiplier of:____________ 1.25 1.33 0.25 0.33

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The equity multiplier is calculated by dividing the total assets of a firm by its total equity. In this case, the firm has $0.25 in debt for every $1 in assets.

To calculate the equity multiplier, we need to determine the equity ratio, which is the proportion of equity to total assets. Since debt is equal to 0.25 times assets, equity can be calculated as 1 minus the debt ratio: Equity = 1 - Debt Ratio Equity = 1 - 0.25 Equity = 0.75 Now, we can calculate the equity multiplier by dividing total assets by equity: Equity Multiplier = Total Assets / Equity Equity Multiplier = 1 / 0.75 Equity Multiplier = 1.33 Therefore, the equity multiplier for the firm is 1.33.

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1. What type of retail store has a wide but shallow product assortment?
a. Mass merchandisers
b. Supermarket
c. Specialty stores
d. Warehouse stores
e. Department store

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Mass merchandisers type of retail store has a wide but shallow product assortment. Option a is correct.

Mass merchandisers are retail stores that have a wide but shallow product assortment. They offer a diverse range of products across various categories but typically carry a limited selection within each category. This approach allows them to cater to a broad customer base and offer a wide variety of products under one roof. By offering a shallow assortment, they prioritize breadth over depth, providing customers with choices from different product categories rather than an extensive selection within a specific category. This strategy is often associated with discount retailers and big-box stores, aiming to provide convenience and affordability to shoppers seeking a one-stop shopping experience. Option a is correct.

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Critical activities primarily govern what aspect of a project?
Project completion time
Project start time
Project resource availability
Project budget

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Critical activities primarily govern the a. Project completion time aspect of a project.

In order for the total project to be finished within the target timeline, critical activities must be executed on time and with no flexibility in their start or completion dates. These tasks are closely related to the critical path of the project, which is the longest chain of interdependent tasks that establishes the project's minimum completion time. The project's completion time will be delayed if a crucial task is delayed.

Even while project start time, resource availability, and project budget are significant project management elements, essential activities concentrate explicitly on making sure the project is completed within the anticipated timeframe by identifying the activities that have a direct bearing on the project's length.

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Complete Question:

Critical activities primarily govern what aspect of a project?

a. Project completion time

b. Project start time

c. Project resource availability

d. Project budget

Ventilated laboratory workspace for safely working with materials contaminated with pathogens requiring a defined biosafety level. Explain biosafety cabinet. (2.5 marks) (b) Cellular engineering applies the principles and methods of engineering to the problems of cell and molecular biology of both a basic and applied nature driver attempts. Explain cellular engineering with its categories.

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(a) A biosafety cabinet is a ventilated workspace that protects against hazardous materials, creating a physical barrier between the operator and pathogens. (b) Cellular engineering applies engineering principles to cell and molecular biology, manipulating cellular processes for research and practical purposes.

(a) A biosafety cabinet is a ventilated laboratory workspace designed to provide a high level of protection when working with materials contaminated with pathogens requiring specific biosafety levels. It creates a physical barrier between the operator and the hazardous materials, preventing their release into the environment and protecting the operator and the surrounding area.

(b) Cellular engineering applies engineering principles and methods to address problems in cell and molecular biology, both in basic research and practical applications. It involves manipulating cellular processes and systems to understand their functions, improve existing processes, or develop new cellular-based technologies.

Categories of cellular engineering include:

1. Synthetic Biology: Designing and constructing synthetic biological systems by engineering cellular components and networks to perform specific functions.

2. Tissue Engineering: Creating artificial tissues or organs by combining cells, biomaterials, and bioactive factors to mimic natural tissue structures and functions.

3. Genetic Engineering: Manipulating the genetic material of cells to introduce desired traits, modify existing functions, or study gene expression patterns.

4. Metabolic Engineering: Modifying cellular metabolic pathways to enhance the production of desired compounds, such as pharmaceuticals or biofuels.

5. Stem Cell Engineering: Harnessing the potential of stem cells for regenerative medicine, drug discovery, and disease modeling by controlling their differentiation, proliferation, and behavior.

These categories encompass a wide range of applications, aiming to advance our understanding of cellular processes and develop innovative solutions for various fields, including medicine, biotechnology, and agriculture.

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