Internal recruitment is the process of hiring candidates from within an organization. This is often done by promoting existing employees who are already familiar with the company’s culture and policies. The main advantage of this method is that it saves time and money, as it eliminates the need to search for external candidates and pay for recruitment costs.
It also helps to maintain employee morale and loyalty, as it shows that the company values their employees. On the downside, it can lead to a limited pool of candidates and lack of fresh perspectives.
External recruitment is the process of hiring from outside the organization. This is often done by advertising job openings and conducting interviews with prospective candidates. The main advantage of this method is that it can offer fresh perspectives and bring in new ideas.
It also allows the company to access a larger pool of candidates and select the most qualified. The downside of this method is that it can be time consuming and expensive, as it requires the organization to pay for advertising and recruitment costs. Additionally, new employees may struggle to adjust to the company’s culture and policies.
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Under ---- technique, researchers provide respondents with the opportunity to express their feelings through nonverbal form such as sounds, music, and drawings. *Focus group interviewObservational researchMetaphor analysisProjective techniquesPeople with ------ Need for Cognition (NFC) likes the part of an ad that is rich in product-related information and people with ---- NFC are attracted to background aspects of an ad, such as attractive model or well-known celebrity. *Low, HighLow, ModerateHigh, LowHigh, ModerateIndividuals who successfully achieve their goals usually set new and higher goals for themselves. They raise their -------. *Level of Defense mechanismLevel of MotivationLevel of CognitionLevel of aspirationSome theorists have emphasized the dual influence of ----- and ----- on personality development. *Heredity and Early childhood experiencesSocial and Political influencesEarly childhood experiences and SocietyHeredity and environmental influences
The correct option are D, A, D, D.
1 - Under Projective techniques researchers provide respondents with the opportunity to express their feelings.
2 - People with high Need for Cognition (NFC) likes the part of an ad that is rich in product-related information
3 - Individuals who successfully achieve their goals usually set new and higher goals for themselves.
4 - Some theorists have emphasized the dual influence of heredity and environmental influences
The correct answers to the questions are as follows:
1. Projective techniques: Under projective techniques, researchers provide respondents with the opportunity to express their feelings through nonverbal form such as sounds, music, and drawings.
2. High, Low: People with high Need for Cognition (NFC) likes the part of an ad that is rich in product-related information and people with low NFC are attracted to background aspects of an ad, such as attractive model or well-known celebrity.
3. Level of aspiration: Individuals who successfully achieve their goals usually set new and higher goals for themselves. They raise their level of aspiration.
4. Heredity and environmental influences: Some theorists have emphasized the dual influence of heredity and environmental influences on personality development.
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explain the role of CEO
Answer:
CEOs are responsible for managing a company's overall operations. This may include delegating and directing agendas, driving profitability, managing company organizational structure, strategy, and communicating with the board.
Dundar Berhad (Dundar) is a retailer of a range of new and used cars from sites in major cities in peninsular Malaysia. In order to secure the sale of a new car, Dundar frequently takes a customer's used car in part exchange. The used car is then sold to another customer or is sent to an auction to be sold. During the audit of the financial statements for the year ended 30 September 2021, Dundar publically claims that each used car is assessed against a checklist of 100 items to ensure that it is safe to drive. However, workshop managers have stated that, because of insufficient time, some of these checks are rarely performed.
Draft points for inclusion in your firm's report to the management of Dundar. You should outline the possible consequence(s) of the deficiency and provide relevant recommendation(s)
The deficiency identified during the audit of Dundar Berhad's financial statements is that the company is not performing all of the checks it claims to be performing on used cars before selling them.
This deficiency has the potential to have several negative consequences for the company:
1. Legal consequences: If a customer purchases a used car from Dundar that has not been fully checked and then experiences an accident or other issue due to a problem with the car, the company could be held liable for damages.
2. Reputation damage: If customers find out that Dundar is not performing all of the checks it claims to be performing, they may lose trust in the company and choose to take their business elsewhere.
3. Financial consequences: If Dundar is held liable for damages or loses customers due to the deficiency, the company could experience financial losses.
In order to address this deficiency, we recommend that Dundar take the following steps:
1. Increase staffing levels: If the reason for the deficiency is that there is not enough time to perform all of the checks, Dundar should consider hiring additional staff to ensure that all checks can be performed.
2. Implement stricter oversight: Dundar should implement stricter oversight measures to ensure that all checks are being performed as claimed.
3. Be transparent with customers: Dundar should be transparent with customers about the checks that are being performed and any deficiencies that are identified. This will help to rebuild trust with customers and prevent potential legal consequences.
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LNZ Corp. is thinking about leasing equipment to make tinted lenses. This equipment would cost $3,600,000 if purchased. The CCA rate on the equipment is 40% and the salvage value after its five-year life will be $370,000. There are no capital gains to worry about. The firm's corporate tax rate is 40% and its pre-tax cost of debt is 12%. WeLease Corp. has offered to lease the system to LNZ for payments of $690,000 per year for five years. These lease payments would be made at the START of the year. Assume that the tax deductibility benefit of the lease payments occurs at the same time the lease payments are made. 8. What is the present value of the after-tax lease payments? A) $1,671,463 B) $2,814,050 C) $1,688,430 D) $1,934,512 E) $1,809,997
The present value of the after-tax lease payments for LNZ Corp. is A) $1,671,463.
This is because the present value of the after-tax lease payments is calculated using the formula:
[tex]PV = (Lease payment) * (1 - tax rate) * \frac{(1 - (1 + discount rate)^{-n})}{discount rate}[/tex]
Where PV is the present value, n is the number of years, and the discount rate is the pre-tax cost of debt.
Plugging in the given values:
PV = ($690,000) * (1 - 0.40) * [(1 - (1 + 0.12)^(-5)) / 0.12]
PV = ($690,000) * (0.60) * [(1 - (1.12)^(-5)) / 0.12]
PV = ($414,000) * [(1 - 0.56743) / 0.12]
PV = ($414,000) * (0.43257 / 0.12)
PV = ($414,000) * (3.60475)
PV = $1,493,566
Therefore, the present value of the after-tax lease payments is $1,493,566.
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Clinton Corp. had the following pretax income (loss) over its first three years of operations:
2019: 1,200,000
2020: (900,000)
2021: 1,500,000
As of the beginning of 2021, there were no deferred income taxes and the tax rate was 25%. No valuation account was deemed necessary for the deferred tax asset as of December 31,2020. Make the journal entry in 2021 to record income tax expense, Assume a deferred tax asset was recognized in 2020 related to the tax loss carryforward and a tax loss carryback was not allowed.
Please show the calculation
To record income tax expense in 2021, we need to calculate the current tax expense and the deferred tax expense.
The current tax expense is calculated by multiplying the pretax income for the year by the tax rate. The deferred tax expense is calculated by multiplying the difference between the deferred tax asset at the beginning of the year and the deferred tax asset at the end of the year by the tax rate.
Current tax expense = 1,500,000 x 25% = 375,000
Deferred tax asset at the beginning of 2021 = 900,000 x 25% = 225,000
Deferred tax asset at the end of 2021 = 0 (since there are no more tax loss carryforwards)
Deferred tax expense = (225,000 - 0) x 25% = 56,250
Total income tax expense = Current tax expense + Deferred tax expense = 375,000 + 56,250 = 431,250
The journal entry to record income tax expense in 2021 is:
Debit Income Tax Expense 431,250
Credit Income Taxes Payable 375,000
Credit Deferred Tax Asset 56,250
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Assume that you are considering investing in small cap stocks, based upon research indicating that they earn more than large cap stocks, after adjusting for risk. You notice that the transactions costs (all up front, at the time of investing) of investing in small cap stocks is 5% and it is only 1% for large cap stock stocks. If large cap stocks are expected to earn 10% annually and your time horizon is three years, how much higher will the annual returns have to be on small cap stocks for you to break even on investing in the latter?
Question 8 options: 1.43%
1.52%
1.67%
1.83%
2.00%
The annual returns is 2% higher and have to be on small cap stocks for you to break even on investing in the latter. (E)
The question is asking what annual return on small cap stocks will be required to break even on the higher transaction costs of investing in small cap stocks.
To break even, the annual returns on small cap stocks must be 5% higher than the annual returns on large cap stocks, as the transaction costs of investing in small cap stocks is 5% higher.
Therefore, if large cap stocks are expected to earn 10% annually, the annual returns on small cap stocks will have to be 15% (10% + 5%) for you to break even on investing in small cap stocks. Therefore, the answer is 2.00%.(E)
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1 Started in business with £10,500 cash. 2 Put £9,000 of the cash into a bank account. 3 Bought goods for cash £550. 4 Bought goods on time from: T. Dry £800; F. Hood £930; M. Smith £160; G. Low £510. 5 Bought stationery on time from Buttons Ltd £89. 6 Sold goods on time to: R. Tong £170; L. Fish £240; M. Singh £326; A. Tom £204. 8 Paid rent by cheque £220. 10 Bought fixtures on time from Chiefs Ltd £610. 11 Paid salaries in cash £790. 14 Returned goods to: F. Hood £30; M. Smith £42. 15 Bought van by cheque £6,500. 16 Received loan from B. Barclay by cheque £2,000. 18 Goods returned to us by: R. Tong £5; M. Singh £20. 21 Cash sales £145. 24 Sold goods on time to: L. Fish £130; A. Tom £410; R. Pleat £158. We paid the following by cheque: F. Hood £900; M. Smith £118. 29 Received cheques from: R. Pleat £158; L. Fish £370. 30 Received a further loan from B. Barclay by cash £500. 30 Received £614 cash from A. Tom. 26
The transactions listed in the question involve a variety of business activities, including starting a business, putting cash into a bank account, buying goods and stationery, selling goods, paying rent and salaries, returning goods, buying a van, receiving loans, and receiving cash and cheques from customers.
Each of these transactions has an impact on the business's financial position and should be recorded in the appropriate accounts.
For example, the transaction "Bought van by cheque £6,500" would be recorded as a debit to the "Vehicles" account and a credit to the "Bank" account. This reflects the fact that the business has acquired a new asset (the van) and has paid for it with funds from the bank account.
Similarly, the transaction "Received loan from B. Barclay by cheque £2,000" would be recorded as a debit to the "Bank" account and a credit to the "Loans Payable" account. This reflects the fact that the business has received cash from the loan and now has a liability to repay the loan in the future. By recording each of these transactions in the appropriate accounts, the business can keep track of its financial position and make informed decisions about its operations.
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01.
June 1: Byte of Accounting, Inc. issued 2,570 shares of its common stock to Jeremy after $28,840 in cash and computer equipment with a fair market value of $43,120 were received.
02.
June 1: Byte of Accounting, Inc. issued 2,393 shares of its common stock after acquiring from Courtney $51,800 in cash, computer equipment with a fair market value of $14,560 and office equipment with a fair value of $644.
03.
June 1: Byte of Accounting, Inc. acquired $95,200 in cash from Menglin He and issued 3,400 shares of its common stock.
04.
June 2: A down payment of $35,000 in cash was made on additional computer equipment that was purchased for $175,000. A five-year note was executed by Byte for the balance.
05.
June 4: Additional office equipment costing $700 was purchased on credit from Discount Computer Corporation.
06.
June 8: Unsatisfactory office equipment costing $140 was returned to Discount Computer for credit to be applied against the outstanding balance owed by Byte.
07.
June 10: Byte paid $26,750 on the balance it owed on the June 2 purchase of computer equipment.
08.
June 14: A one-year insurance policy covering its computer equipment was purchased by Byte for $6,312 in cash. The effective date of the policy was June 16.
09.
June 16: Computer consultation revenue of $8,250 was received.
10.
June 16: Byte purchased a building and the land it is on for $137,000, to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $22,000. The balance of the cost is to be allocated to the building. Byte made a cash down payment of $13,700 and executed a mortgage for the balance. The mortgage is payable in eight equal annual installments beginning
The transactions for Byte of Accounting, Inc. during the month of June can be recorded as follows:
01. Debit Cash for $28,840, Debit Computer Equipment for $43,120, and Credit Common Stock for $71,960 (2,570 shares x $28 per share).
02. Debit Cash for $51,800, Debit Computer Equipment for $14,560, Debit Office Equipment for $644, and Credit Common Stock for $67,004 (2,393 shares x $28 per share).
03. Debit Cash for $95,200 and Credit Common Stock for $95,200 (3,400 shares x $28 per share).
04. Debit Computer Equipment for $175,000, Credit Cash for $35,000, and Credit Notes Payable for $140,000.
05. Debit Office Equipment for $700 and Credit Accounts Payable for $700.
06. Debit Accounts Payable for $140 and Credit Office Equipment for $140.
07. Debit Notes Payable for $26,750 and Credit Cash for $26,750.
08. Debit Prepaid Insurance for $6,312 and Credit Cash for $6,312.
09. Debit Cash for $8,250 and Credit Computer Consultation Revenue for $8,250.
10. Debit Land for $22,000, Debit Building for $115,000, Credit Cash for $13,700, and Credit Mortgage Payable for $123,300.
1. This entry represents a transaction where the company has received cash of $28,840 and bought computer equipment worth $43,120. To account for this, the company debits cash and computer equipment and credits common stock for $71,960 (number of shares times price per share).
2. This entry represents a transaction where the company has received cash of $51,800 and bought computer equipment worth $14,560 and office equipment worth $644.
To account for this, the company debits cash, computer equipment, and office equipment and credits common stock for $67,004 (number of shares times price per share).
3. This entry represents a transaction where the company has issued 3,400 shares at a price of $28 per share, totaling $95,200. To account for this, the company debits cash and credits common stock.
4. This entry represents a transaction where the company has purchased computer equipment for $175,000, paid $35,000 in cash, and took out a note payable of $140,000. To account for this, the company debits computer equipment, credits cash and notes payable.
5. This entry represents a transaction where the company has purchased office equipment on account for $700. To account for this, the company debits office equipment and credits accounts payable.
6. This entry represents a transaction where the company has paid off an account payable of $140. To account for this, the company debits accounts payable and credits office equipment.
7. This entry represents a transaction where the company has taken out a note payable of $26,750 and received the full amount in cash. To account for this, the company debits notes payable and credits cash.
8. This entry represents a transaction where the company has paid for an insurance policy for $6,312 in advance. To account for this, the company debits prepaid insurance and credits cash.
9. This entry represents a transaction where the company has provided computer consultation services and received cash payment of $8,250. To account for this, the company debits cash and credits computer consultation revenue.
10. This entry represents a transaction where the company has purchased land for $22,000 and a building for $115,000. The company has paid $13,700 in cash and financed the rest with a mortgage payable of $123,300. To account for this, the company deb
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b. Ali is interested in determining the productivity of his manufacturing company. He would like to know if his company is maintaining the manufacturing average of 3% increase in productivity. He has the following data representing January from last year and an equivalent month this year. Show the productivity percentage change for each item and then determine the improvement for labor-hours, the typical standard for comparison. Item January last Year January this Year ProductivityUnits produced 1000 1000 Labors (hours) 300 275 Resin (pounds) 50 45 Capital invested (USD) 10,000 11,000 Energy (BTU) 3,000 2,850
The productivity percentage change for each item is calculated by subtracting the number of the equivalent month last year from the number of the equivalent month this year and then dividing that result by the number of the equivalent month last year. The improvement for labor-hours is 8.3%.
The productivity percentage change for each item is calculated by subtracting the number of the equivalent month last year from the number of the equivalent month this year and then dividing that result by the number of the equivalent month last year.
For units produced: 1000-1000 / 1000 = 0%.
For labor (hours): 300-275 / 300 = 8.3%.
For resin (pounds): 50-45 / 50 = 10%.
For capital invested (USD): 10,000-11,000 / 10,000 = 10%
For energy (BTU): 3,000-2,850 / 3,000 = 5%.
The improvement for labor-hours is 8.3%.
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-Describe how Marx and Smith differ on how self-interest impacts society
Karl Marx and Adam Smith both saw self-interest as playing a role in the functioning of a capitalist society, but their views on the exact nature of this differed.
Marx argued that capitalism is inherently exploitative, as the pursuit of self-interest leads to a concentration of wealth in the hands of a few, resulting in a poor working class and a lack of social mobility.
Smith, however, saw self-interest as a positive force, driving people to create, innovate, and progress society. He argued that the competition arising from self-interest would create a healthy market and balance of power, ultimately leading to the benefit of society.
In summary, while both Marx and Smith agree that self-interest is a driving force in a capitalist society, they differ in their view of how it affects society as a whole.
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1. Identify three major effects of bad Human resources
management practices?
2. Why is Human Resource Management
important?
1. The three major effects of bad Human Resource management practices are:
Decreased employee morale: When HR management practices are not effective, employees may feel undervalued or unsupported, leading to lower morale and decreased motivation.Reduced productivity: Ineffective HR management practices can lead to a decrease in employee productivity, as employees may be unclear about their roles and responsibilities or may not receive the support they need to perform their jobs effectively.Increased turnover: Poor HR management practices can lead to higher employee turnover, as employees may become dissatisfied with their work environment and choose to leave the organization.2. Human Resource Management is important because it plays a crucial role in the success of an organization. HR management is responsible for recruiting, training, and retaining employees, as well as managing employee performance and ensuring compliance with employment laws. Effective HR management practices can lead to a more motivated and productive workforce, which in turn can result in increased organizational success.
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2. As a department supervisor, what decision(s) should Destiny make in regard to this romance?
As a supervisor, Destiny has a responsibility to maintain a professional and fair work environment for all employees.
What decision(s) should Destiny make in regard to this romance?
Address the situation with the employees involved: Destiny should have a private conversation with the employees involved in the romance and make it clear that their behavior should not affect their work performance or the work of their colleagues.
Establish clear workplace policies: Destiny should establish clear policies regarding workplace relationships and communicate them to all employees. This can include guidelines on how to conduct themselves professionally while at work and the consequences of violating these policies.
Consider reassigning one of the employees: Depending on the situation and the nature of the work, Destiny may consider reassigning one of the employees involved in the romance to a different team or department to avoid any potential conflicts of interest.
Seek advice from HR: If the company has a human resources department, Destiny should seek their advice on how to handle the situation in a professional and legal manner.
Overall, Destiny's decisions should prioritize maintaining a professional work environment while also respecting the privacy and personal lives of her employees.
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Help!!!
Assume that you have been newly hired to a great company and you would like to keep your job. What are some of the strategies that you can demonstrate in order to keep your job in a competitive market? In a paragraph or two, describe at least three of these strategies and give reasons why you believe they are important.
Answer: give him the brainlyst kasliwalalvi24Ambitious1.6K answers5.7M people helpedWork ethics is defined as the set of moral values, benefits, and virtue by which an individual can strengthen their character and abilities. It is based on the determination, importance of work, and desire to work hard. The three ways in which a newly hired employee can do great at the company are:1. Integrity and Honesty are the two values that are most important in a workplace. The individual should be honest about the work and work with full determination. 2. Discipline and Responsible for the kind of work the individual is doing. The person should have the desire to work hard, responsibly, and have the discipline to achieve promotion in a company. 3. Productivity and communication are also the key elements of work ethics. The person should increase and bring out productivity every day and have excellent communication skills. Therefore, responsibility, honesty, hard work, and discipline are some of the elements to achieve great at a company. To know more about work ethics, refer to the following link:brainly.com/question/7129473
Explanation:
A corporate bond has 21 years to maturity, a face value of $1,000, a coupon rate of 5.3% and pays interest twice a year. The annual market interest rate for similar bonds is 3.4%.
Part 1
What is the value of the bond (in $)?
The value of the corporate bond is $1,185.82.
It can be calculated using the formula:
[tex]Bond value = C * \frac{(1 - (1 + r) ^{-n})}{r} + F * (1 + r) ^{-n}[/tex]
Where:
C = Coupon payment
r = Market interest rate
n = Number of periods
F = Face value
In this case, the coupon payment is $1,000 * 5.3% / 2 = $26.50, the market interest rate is 3.4% / 2 = 1.7%, and the number of periods is 21 * 2 = 42.
Plugging these values into the formula, we get:
Bond value = $26.50 * [(1 - (1 + 0.017) ^ -42) / 0.017] + $1,000 * (1 + 0.017) ^ -42
Bond value = $1,185.82
Therefore, the answer would be $1,185.82.
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HiFlyer Corporation currently has no debt. Its tax rate is 0.4, and its unlevered beta is estimated by examining comparable companies to be 2.0. The ten-year bond rate is 6.25%, and the historical risk premium over the risk-free rate is 5.5%. Next year, HiFlyer expects to borrow up to 75% of its equity value to fund future growth.
a. Calculate the firm
a. The current cost of equity is 17.25%. b. The cost of equity after the firm increases its leverage to 75% of equity is 22.2%.
a. The firm's current cost of equity can be calculated using the Capital Asset Pricing Model (CAPM) formula:
Cost of Equity = Risk-Free Rate + Beta * (Market Risk Premium)
In this case, the Risk-Free Rate is the ten-year bond rate, which is 6.25%. The Beta is the unlevered beta, which is 2.0. The Market Risk Premium is the historical risk premium over the risk-free rate, which is 5.5%.
Plugging these values into the CAPM formula gives us:
Cost of Equity = 6.25% + 2.0 * (5.5%) = 17.25%
Therefore, the firm's current cost of equity is 17.25%.
b. To estimate the firm's cost of equity after increasing its leverage to 75% of equity, we first need to calculate the firm's levered beta using the Hamada equation:
Levered Beta = Unlevered Beta * (1 + (1 - Tax Rate) * (Debt/Equity))
In this case, the Unlevered Beta is 2.0, the Tax Rate is 0.4, and the Debt/Equity ratio is 0.75.
Plugging these values into the Hamada equation gives us:
Levered Beta = 2.0 * (1 + (1 - 0.4) * (0.75)) = 2.9
Now we can use the CAPM formula again, but with the levered beta instead of the unlevered beta:
Cost of Equity = 6.25% + 2.9 * (5.5%) = 22.2%
Therefore, the firm's cost of equity after increasing its leverage to 75% of equity is 22.2%.
Note: The question is incomplete. The complete question probably is: HiFlyer Corporation currently has no debt. Its tax rate is 0.4, and its unlevered beta is estimated by examining comparable companies to be 2.0. The ten-year bond rate is 6.25%, and the historical risk premium over the risk-free rate is 5.5%. Next year, HiFlyer expects to borrow up to 75% of its equity value to fund future growth. a. Calculate the firm’s current cost of equity. b. Estimate the firm’s cost of equity after the firm increases its leverage to 75% of equity.
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A resident citizen taxpayer sold share of stock of a domestic corporation though the local stock exchange at its fair market value amounting to P550,000. Cost of the shares sold is P300,000.Compute for the capital gains tax.Group of answer choicesa. 0b. P15,000c. P33,000d. P18,000
The capital gains tax is 0. Therefore, A: "0" is the correct answer.
The capital gains tax on the sale of stocks of a domestic corporation through the local stock exchange is 0%. This is because, under Section 127 (A) of the National Internal Revenue Code, gains derived from the sale, exchange, or disposition of shares of stock in a domestic corporation through the local stock exchange are exempt from capital gains tax. Therefore, the resident citizen taxpayer will not have to pay any capital gains tax on the sale of the shares of stock.
Thus, the capital gains tax is A: 0.
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What is the order in which the following will be paid by a
company: Taxes, supplies expense, rent, corporate bonds, cost of
goods sold, preferred stock, treasury bonds, and common stocks.
The order in which the following will be paid by a company is:
1. Cost of goods sold: This is the direct cost associated with the production of goods sold by the company and is typically the largest expense for a company.
2. Supplies expense: This includes the cost of any supplies needed to run the business, such as office supplies, cleaning supplies, etc.
3. Rent: This is the cost of leasing or renting any property or equipment used by the company.
4. Taxes: This includes any taxes owed by the company, such as income tax, sales tax, etc.
5. Corporate bonds: These are debt securities issued by the company to raise funds. The company is obligated to pay back the principal and interest to bondholders.
6. Preferred stock: This is a type of stock that gives the holder the right to receive dividends before common stockholders.
7. Treasury bonds: These are debt securities issued by the U.S. government. The company is obligated to pay back the principal and interest to bondholders.
8. Common stocks: These are shares of ownership in the company and are typically the last to be paid in the event of a liquidation.
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A businessman wishes to borrow an amount of K4 million for a term of 3 years. The agreed rate of interest is 10% per annum effective for the first 2 years, and 6% per annum effective for the final year. Repayments on the loan are made annually in arrears. The amount of the level annual repayment is K1,590,328.58. (i) Draw up the loan schedule for the full three-year period. (5) (ii) Calculate what percentage of the loan has been repaid by the end of year 2. (2) (iii) Explain how this percentage figure would alter if the rate of interest had instead been 6% for the first two years and 10% for the final year. (2)
i) Closing balance for year 1 is K2,809,671.42 year 2 is K1,500,309.98 year 3 is 0
ii) The percentage of the loan has been repaid by the end of year 2 is 79.52%
iii) The closing balance at the end of year 2 would be higher, and the percentage of the loan repaid would be lower.
(i) The loan schedule for the full three-year period is as follows:
Year 1
Opening Balance K4,000,000
Interest K400,000
Repayment K1,590,328.58
Closing Balance K2,809,671.42
Year 2
Opening Balance K2,809,671.42
Interest K280,967.14
Repayment K1,590,328.58
Closing Balance K1,500,309.98
Year 3
Opening Balance K1,500,309.98
Interest K90,018.60
Repayment K1,590,328.58
Closing Balance 0
(ii) The percentage of the loan that has been repaid by the end of year 2 can be calculated as follows:
Repayment in year 1 + Repayment in year 2 = K1,590,328.58 + K1,590,328.58 = K3,180,657.16
Percentage of loan repaid = (K3,180,657.16 / K4,000,000) x 100 = 79.52%
(iii) If the rate of interest had instead been 6% for the first two years and 10% for the final year, the percentage of the loan repaid by the end of year 2 would be lower. This is because the interest charged in the first two years would be lower, resulting in a smaller amount of the repayments going towards reducing the principal. As a result, the closing balance at the end of year 2 would be higher, and the percentage of the loan repaid would be lower.
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Subject : International Marketing
Qustion#2
(a) Why are current account and capital account so important to
measure a country’s international economic position? Which account
is more important? Why?
The current account and the capital account are important to measure a country's international economic position because they provide an overview of the country's economic transactions with the rest of the world.
The current account includes trade in goods and services, income from investments, and unilateral transfers. The capital account includes transactions in financial assets and liabilities, such as foreign direct investment and portfolio investment.
Both accounts are important, but the current account is often considered more important because it reflects the country's ability to produce and export goods and services, and its competitiveness in the global market.
A surplus in the current account indicates that the country is exporting more than it is importing, which can lead to a stronger currency and greater economic stability.
On the other hand, a deficit in the current account indicates that the country is importing more than it is exporting, which can lead to a weaker currency and potential economic instability.
Overall, the current account and capital account are important measures of a country's international economic position and can provide valuable insights into the country's economic health and competitiveness in the global market.
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Which of these jobs works to resketch designs to include all the garment
specifications and construction information for a tech pack?
Typically, designers, technological designers, or product developers produce tech packs.
What is the clothing tech spec?A tech pack, often called a specification sheet, is a piece of paper containing comprehensive details about your clothing design. It includes information such as size measurements, care label directions, artwork placement, fabric details, and packing guidelines. Your comprehensive tech pack is used by factories to estimate costs and produce samples. Flat drawings, CADs (computer aided design), colour combinations, sizing details, reference pictures, labelling and packing details, in addition to a bill of materials, are typically included in a tech-pack. Although some designers will offer extra details in their typical tech-pack service, the information listed above ought to be the absolute minimum.
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On December 31st 2021 the retained earnings of Bigco, Inc shows a balance of $87,000
The company expects a net income of $130.000 for year 2022
The company has 10% preferred issued and outstanding for a total amount of $1,000,000
The company has an average of 100,000 common stocks outstanding throughout the year 2021. The number of common stocks is not supposed to change during year 2022.
Calculate the maximum amount of common stock dividends that could be paid to the stockholders on January 2022 and January 2023 considering that
1. The preferred stock are cumulative (10 points)
2. The preferred stocks are non cumulative (10 points)
1. The preferred stock are cumulative:
For the preferred stock dividends, we need to calculate 10% of $1,000,000 which is $100,000. This amount will be paid to the preferred stockholders before the common stockholders can receive any dividends.
Since the preferred stock are cumulative, the unpaid dividends will accumulate and will be paid before any common stock dividends are paid.
On January 2022, the available retained earnings for common stock dividends will be $87,000 - $100,000 = -$13,000. This means that there will be no common stock dividends paid on January 2022.
On January 2023, the available retained earnings for common stock dividends will be $87,000 + $130,000 - $100,000 - $100,000 = $17,000. This means that the maximum amount of common stock dividends that could be paid on January 2023 is $17,000.
2. The preferred stocks are non cumulative:
For the preferred stock dividends, we need to calculate 10% of $1,000,000 which is $100,000. This amount will be paid to the preferred stockholders before the common stockholders can receive any dividends.
Since the preferred stock are non cumulative, the unpaid dividends will not accumulate and will not be paid in the future.
On January 2022, the available retained earnings for common stock dividends will be $87,000 - $100,000 = -$13,000. This means that there will be no common stock dividends paid on January 2022.
On January 2023, the available retained earnings for common stock dividends will be $87,000 + $130,000 - $100,000 = $117,000. This means that the maximum amount of common stock dividends that could be paid on January 2023 is $117,000.
In conclusion, the maximum amount of common stock dividends that could be paid to the stockholders on January 2022 and January 2023 depends on whether the preferred stock are cumulative or non cumulative.
If the preferred stock are cumulative, the maximum amount of common stock dividends that could be paid on January 2023 is $17,000. If the preferred stock are non cumulative, the maximum amount of common stock dividends that could be paid on January 2023 is $117,000.
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a. A little background about Netflix and its CRM
b. What are the strategies used by Netflix for CRM? The focus
should be more on social media CRM
a. Netflix is an American media services provider founded in 1997 by Reed Hastings and Marc Randolph. It is one of the world's leading streaming services, with more than 167 million paid subscribers across 190 countries. Netflix's Customer Relationship Management (CRM) is its customer data management system, used to collect and store customer data, such as contact information and purchasing habits.
b. Netflix uses a variety of strategies for its CRM. One of these is personalization. Netflix uses customer data to create tailored content for customers. For example, by tracking customers’ viewing habits, Netflix can suggest content that would be most interesting for customers. Netflix also uses customer data to target its advertisements. Another strategy used by Netflix for its CRM is its focus on social media. Netflix leverages its large presence on social media to create customer relationships. By engaging with customers on social media, Netflix can learn more about their preferences and create a personalized customer experience.
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Complete the aging schedule. Number of Days Outstanding Accounts Receivable Estimated % Uncollectible Total Estimated Uncollected Accounts 0-45 days $720,000 2% $ 14400 46-90 days 263,000 6% 15780 Over 90 days 113,000 17% Total $1,096,000Prepare the adjusting journal entry to record bad debts expense at June 30 assuming that Granger's allowance for doubtful accounts had a credit balance of $13,500 before adjustment.
The missing total estimated uncollected accounts in the aging schedule are 0-45 days: $14,400, 46-90 days: $15,780, Over 90 days: $19,210, and total: $49,390. The adjusting journal entry are: Dr Bad Debts Expense $35,890 and Cr Allowance for Doubtful Accounts $35,890.
To complete the aging schedule and prepare the adjusting journal entry, we need to calculate the total estimated uncollected accounts for each category and then the total for all categories. We can do this by multiplying the accounts receivable by the estimated % uncollectible for each category. The results are as follows:
0-45 days: $720,000 x 2% = $14,400
46-90 days: $263,000 x 6% = $15,780
Over 90 days: $113,000 x 17% = $19,210
Total: $14,400 + $15,780 + $19,210 = $49,390
Now, to prepare the adjusting journal entry, we need to record the bad debts expense and the allowance for doubtful accounts. The bad debts expense is the difference between the total estimated uncollected accounts and the credit balance of the allowance for doubtful accounts before adjustment. The allowance for doubtful accounts is the total estimated uncollected accounts.
The adjusting journal entry is as follows:
Bad Debts Expense: $49,390 - $13,500 = $35,890
Allowance for Doubtful Accounts: $49,390
The adjusting journal entry at June 30 is:
Debit Bad Debts Expense $35,890
Credit Allowance for Doubtful Accounts $35,890
This entry records the bad debts expense and increases the allowance for doubtful accounts to reflect the total estimated uncollected accounts.
Note: The question is incomplete. The complete question probably is: Complete the aging schedule.
No of Days Outstanding Accounts Receivable Estimated % Uncollectible Total Estimated Uncollected Accounts 0-45 days $720,000 2% $?
46-90 days $263,000 6% $?
Over 90 days $113,000 17% $?
Total $1,096,000 $?
Prepare the adjusting journal entry to record bad debts expense at June 30 assuming that Granger's allowance for doubtful accounts had a credit balance of $13,500 before adjustment.
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It has identified an indication of impairment and is conducting an impairment review. The carrying amounts of cash generating unit is as follows on 31 Dec, 2021:
£
Goodwill
500,000
Property
800,000
Plant and equipment
400,000
Computers
200,000
Patents
200,000
Net current assets
300,000
2,400,000
The whole of the company is considered to be a single cash-generating unit (CGU). Net selling price of CGU is estimated to be £1,220,000.
If a company continues its operations, it is estimated to receive £355,000 net cash-flows annually at the end of the year for the duration of next 4 years. The discount rate is calculated to be 7%.
The net current assets will be recovered in full and the net realizable value of the property is £750,000. Patents have no resale value and are considered worthless now.
Required
Calculate whether an impairment loss has occurred and, if so, prepare a revised schedule for Bambi Ltd as at 31 March 2019. Explain your workings fully clearly showing impairment allocation and revised carrying values.
An impairment loss occurs when the carrying amount of a cash-generating unit exceeds its recoverable amount. The recoverable amount is the higher of the CGU's fair value less costs of disposal and its value in use.
To determine if an impairment loss has occurred, we must first calculate the recoverable amount of the CGU. The fair value less costs of disposal is the net selling price of the CGU, which is £1,220,000. The value in use is the present value of the future cash flows generated by the CGU, which can be calculated using the following formula:
Value in use = CF1/(1+r)^1 + CF2/(1+r)^2 + CF3/(1+r)^3 + CF4/(1+r)^4
Where CF is the net cash flow, r is the discount rate, and the exponent represents the year.
Value in use = £355,000/(1+0.07)^1 + £355,000/(1+0.07)^2 + £355,000/(1+0.07)^3 + £355,000/(1+0.07)^4
Value in use = £331,776.64 + £309,968.18 + £289,590.35 + £270,549.85
Value in use = £1,201,884.02
The recoverable amount of the CGU is the higher of the fair value less costs of disposal and the value in use, which is £1,220,000.
Since the carrying amount of the CGU (£2,400,000) exceeds the recoverable amount (£1,220,000), an impairment loss has occurred. The impairment loss is the difference between the carrying amount and the recoverable amount, which is £1,180,000.
The impairment loss must be allocated to the assets of the CGU in the following order: goodwill, property, plant and equipment, and computers. The patents have no resale value and are considered worthless, so they are not included in the impairment allocation.
Goodwill: £500,000 - £500,000 = £0
Property: £800,000 - £680,000 = £120,000
Plant and equipment: £400,000 - £0 = £400,000
Computers: £200,000 - £0 = £200,000
The revised carrying values of the assets are as follows:
Goodwill: £0
Property: £120,000
Plant and equipment: £400,000
Computers: £200,000
Patents: £0
Net current assets: £300,000
The total carrying amount of the CGU is now £1,020,000.
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4: Ex-dividend date Jewels of Missoula declared a dividend of $1.73 a share to holders of record on Thursday, August 31. The dividend is payable on September 15. Taylor purchased 300 shares of Jewels of Missoula stock on Monday, August 28. Jonathan purchased 500 shares of Jewels of Missoula stock on Tuesday, August 29. How much will Taylor receive in dividends on September 1? How much will Jonathan receive in dividends on September 1?
Taylor will receive $519 in dividends on September 1 ($1.73 x 300 shares). Jonathan will receive $865 in dividends on September 1 ($1.73 x 500 shares).
The ex-dividend date is the date on which an investor must own shares of a stock in order to receive the declared dividend. In this case, the ex-dividend date is Thursday, August 31. This means that any investors who own shares of Jewels of Missoula stock on or before this date will receive the dividend payment.
Taylor purchased 300 shares of Jewels of Missoula stock on Monday, August 28, which is before the ex-dividend date. Therefore, Taylor will receive a dividend payment of $1.73 per share for a total of $519 ($1.73 x 300 shares).
Jonathan purchased 500 shares of Jewels of Missoula stock on Tuesday, August 29, which is also before the ex-dividend date. Therefore, Jonathan will receive a dividend payment of $1.73 per share for a total of $865 ($1.73 x 500 shares).
Both Taylor and Jonathan will receive their dividend payments on September 15, not September 1 as the question suggests. Therefore, Taylor will receive $519 in dividends on September 15, and Jonathan will receive $865 in dividends on September 15.
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The Donna Mosier Clothing Group owns factories in three towns (W, Y, and Z), which distribute to three retail dress shops in three other cities (A, B, and C). The following table summarizes factory availabilities, projected store demands, and unit shipping costs: (From\To) (Dress Shop A) (Dress Shop B) (Dress Shop C) (Factory Availability)
Factory W 4 3 3 35
Factory Y 6 7 6 50
Factory Z 8 2 5 50
Store Demand 30 65 40 a. Is the problem balanced? [Select] b. Complete the analysis, determine the optimal solution for shipping at the Mosier Clothing Group. $ [Select]
The optimal solution for shipping at the Mosier Clothing Group is to ship 30 dresses from Factory W to Dress Shop A, 35 dresses from Factory Y to Dress Shop B, 30 dresses from Factory Z to Dress Shop C, and 30 dresses from Factory Y to Dress Shop C, at a total cost of $695.
a. The problem is not balanced because the total factory availability (35 + 50 + 50 = 135) does not equal the total store demand (30 + 65 + 40 = 135). To balance the problem, we can add a dummy factory with an availability of 0 and a shipping cost of 0 to each of the dress shops.
b. To determine the optimal solution for shipping at the Mosier Clothing Group, we can use the transportation method. The first step is to allocate the shipments in the least-cost manner. We can start by allocating 30 dresses from Factory W to Dress Shop A at a cost of 4*30 = 120.
Then, we can allocate 35 dresses from Factory Y to Dress Shop B at a cost of 7*35 = 245. Next, we can allocate 30 dresses from Factory Z to Dress Shop C at a cost of 5*30 = 150. Finally, we can allocate the remaining 30 dresses from Factory Y to Dress Shop C at a cost of 6*30 = 180. The total cost of this solution is 120 + 245 + 150 + 180 = $695.
To check if this is the optimal solution, we can use the stepping stone method. We can start by selecting an unoccupied cell and tracing a closed path through the occupied cells. If the sum of the costs in the occupied cells along the path is greater than the cost in the unoccupied cell, we can shift some of the shipments to the unoccupied cell to reduce the total cost.
After checking all the unoccupied cells, we find that there is no way to reduce the total cost, so the solution is optimal.
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"Diamond Corporation is planning a bond issue with an escalating coupon rate. The annual coupon rate will be 4.2% for the first 5years, 5.2% for the subsequent 3 years, and 6.2% for the final 4 years.". If bonds of this risk are yielding 4%, estimate the bond's current price. Face value of the bond is $1,000
The Diamond Corporation bond is currently valued at $1,181.52.
The current price of the bond can be calculated by finding the present value of the coupon payments and the face value. The present value of the coupon payments can be calculated by using the formula:
Present value of coupon payments =
[tex]C * [(1 - (1 + r)^-n) / r][/tex]
Where C is the annual coupon payment, r is the required rate of return, and n is the number of years. For the first 5 years, the present value of the coupon payments is:
Present value of coupon payments for first 5 years =
[tex]\\$42 * [(1 - (1 + 0.04)^-5) / 0.04] = $191.08[/tex]
For the subsequent 3 years, the present value of the coupon payments is:
Present value of coupon payments for subsequent 3 years =
[tex]\\$52 * [(1 - (1 + 0.04)^-3) / 0.04] = $145.08[/tex]
For the final 4 years, the present value of the coupon payments is:
Present value of coupon payments for final 4 years =
[tex]\\$62 * [(1 - (1 + 0.04)^-4) / 0.04] = $220.76[/tex]
The present value of the face value is:
Present value of face value =
[tex]\\$1,000 / (1 + 0.04)^12 = $624.60[/tex]
The current price of the bond is the sum of the present value of the coupon payments and the present value of the face value:
Current price of bond =
[tex]\\$191.08 + $145.08 + $220.76 + $624.60 = $1,181.52[/tex]
Therefore, the current price of the Diamond Corporation bond is $1,181.52.
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CalebCorp expects to pay the following dividends on its stock: $3.00 in year 1, $3.50 in year 2, zero dividends in year 3, and $4.50 in year 4. The company expects that dividends will grow at 6.5% annually thereafter. What will you pay for a share of CalebCorp stock if your required rate of return is 10%?
To find the price of a share of CalebCorp stock, we need to use the Dividend Discount Model (DDM). The DDM is a method used to value a company's stock based on the present value of its expected future dividends. The formula for the DDM is:
P0 = (D1 / (1 + r)^1) + (D2 / (1 + r)^2) + (D3 / (1 + r)^3) + ... + (Dn / (1 + r)^n)
Where:
P0 = the current stock price
D1, D2, D3, ... Dn = the expected dividends for each year
r = the required rate of return
Using the information provided in the question, we can plug in the values for the expected dividends and the required rate of return into the formula:
P0 = ($3.00 / (1 + 0.10)^1) + ($3.50 / (1 + 0.10)^2) + ($0.00 / (1 + 0.10)^3) + ($4.50 / (1 + 0.10)^4) + (($4.50 * 1.065) / (0.10 - 0.065)) / (1 + 0.10)^4
P0 = $2.73 + $2.89 + $0.00 + $3.09 + $82.99
P0 = $91.70
Therefore, the price you will pay for a share of CalebCorp stock is $91.70.
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1. honor the agreement, trusting the burris's rehabilitation is complete on all levels and that he is now ready for responsible position. Give him a good recommendation.
2. contact the vice president of sales and ask him to release you from the agreement or to give the reference himself. After all, he's the one who made the agreement. You don't want to lie.
3 without mentioning specifics give Burris unenthusiastic reference such as you hope the other HR director can read between the lines and believe that Burgess will be a poor choice.
It is important to consider the ethical implications of each option and choose the one that is most fair to all parties involved. Here is a breakdown of each option:
1. Honor the agreement, trusting that Burris's rehabilitation is complete on all levels and that he is now ready for a responsible position. Give him a good recommendation.
This option may be appropriate if you have seen evidence of Burris's rehabilitation and believe that he is truly ready for a responsible position. However, if you have doubts about his readiness, it may not be ethical to give him a good recommendation simply because of the agreement. It is important to consider the potential consequences for the company and other employees if Burris is not ready for the position.
2. Contact the vice president of sales and ask him to release you from the agreement or to give the reference himself. After all, he's the one who made the agreement. You don't want to lie.
This option may be appropriate if you do not feel comfortable giving a good recommendation for Burris but also do not want to break the agreement. By asking the vice president of sales to release you from the agreement or give the reference himself, you are respecting the agreement while also being truthful. However, it is important to consider the potential consequences for Burris if the vice president of sales gives a negative reference.
3. Without mentioning specifics, give Burris an unenthusiastic reference, such as "I hope the other HR director can read between the lines and believe that Burris will be a poor choice."
This option may be appropriate if you do not feel comfortable giving a good recommendation for Burris but also do not want to break the agreement or involve the vice president of sales. However, it is important to consider the potential consequences for Burris if the HR director reads between the lines and believes that he will be a poor choice. It may also be unethical to give an unenthusiastic reference without providing specific reasons.
In conclusion, it is important to consider the ethical implications of each option and choose the one that is most fair to all parties involved. It may be helpful to consult with an HR professional or seek legal advice before making a decision.
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Jill sold her car to Jake who issued a post-dated check in full payment of the
agreed price. Before the check matures, Jake sold the same car to John who
later sold it to Willie. However, when Jill presented the check for payment,
it was dishonored by the drawee bank for the reason that Jake had already
closed his account even before he issued his check.
Jill filed a case to recover the car from Warren claiming that she had been
unlawfully deprived of it by reason of Jake’s deception.
Will the suit prosper? Why or why not? Explain your answer. Please include the applicable articles.
The suit will not prosper and Jill cannot recover the car from Willie.
No, the suit will not prosper. This is because the sale between Jill and Jake was valid and binding. According to Article 1485 of the Civil Code of the Philippines, "The unpaid seller of goods loses the right of lien thereon and of stoppage in transitu and the right of resale as limited by this Title when he delivers the goods to a carrier or other bailee for the purpose of transmission to the buyer without reserving the ownership in the goods until their price is paid or tendered."
In this case, Jill delivered the car to Jake without reserving the ownership until the check is paid. Therefore, she lost her right of lien and the right of resale. Jake, as the new owner, had the right to sell the car to John, who then sold it to Willie.
Furthermore, Article 1249 of the Civil Code states that "The delivery of promissory notes payable to order, or bills of exchange or other mercantile documents shall produce the effect of payment only when they have been cashed, or when through the fault of the creditor they have been impaired." This means that the check issued by Jake did not produce the effect of payment until it was cashed. However, Jill cannot recover the car from Willie because she lost her right of lien and the right of resale when she delivered the car to Jake without reserving the ownership until the check is paid.
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