Factors inside the percentage are inefficient, points inside the percentage are green, and points outside the percentage are impossible to reach.
Although achievable, points located inside the production possibilities curve (border) show an ineffective and haphazard use of the available resources. Points that are strictly below the frontier or curve are inefficient because, given the available resources and time, the economy can produce more of at least one good without sacrificing the production of another. Green indicates points that are near a border or curve. The potential for production When given the chance to provide two goods or services, the curve (p.c.) model represents scarcity and the potential costs of alternatives. Factors inside the percentage are inefficient, points inside the percentage are green, and points outside the percentage are impossible to reach.
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Kaye’s Kitchenware has a market/book ratio equal to 1. Its
stock price is $12 per share and it has 4.8 million shares outstanding. The firm’s total capital is $110 million and it finances with only debt and common equity. What is its
debt-to-capital ratio?
The firm's debt-to-capital ratio is 47.63%.
What Is the Debt-To-Capital Ratio and its use?The debt-to-capital ratio quantifies a company's financial leverage. The debt-to-capital ratio is calculated by dividing the company's interest-bearing debt, including both short- and long-term liabilities, by total capital. The total capital includes all interest-bearing debt as well as shareholder equity, which may include common stock, preferred stock, and minority interest.
Equity value = Number of outstanding shares × stock price per share
= 4.8 million shares × $12
= 57.6 million
Total capital = Debt + equity
$110 million = Debt + $57.6 million
Debt = $52.4 million
Now the debt to capital ratio would be
= $52.4 million ÷ $110 million
= 0.476363636
= 47.63%
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which of the following are methods used by various levels of government to maintain segregation and other forms of discrimination?
The following are methods used by various levels of government to maintain segregation and other forms of discrimination:
(a) Prohibiting Black families from purchasing homes in new subdivisions
(b) Preventing access to Veteran's benefits and other governmental benefits
(c) Making or insuring loans to only those Black homeowners buying in Black neighborhoods
Hence, option (d) is correct.
Segregation is the separation of individuals, traditionally based on race and/or gender. Segregation refers to the physical separation of individuals in their daily activities, professional lives, and civil rights.
Distinct schools, hotels, bars, hospitals, bathrooms, parks, even telephone booths, and separate sections of libraries, movies, and restaurants, the latter typically with separate ticket windows and counters, were examples of facility segregation.
Discrimination is defined as the unfair or discriminatory treatment of individuals or groups based on traits such as race, gender, age, or sexual orientation.
The Equality Act defines four categories of discrimination: Discrimination in the open. Discrimination by inference. Harassment. Victimisation.
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The complete questions may be:
which of the following are methods used by various levels of government to maintain segregation and other forms of discrimination?
(a) Prohibiting Black families from purchasing homes in new subdivisions
(b) Preventing access to Veteran's benefits and other governmental benefits
(c) Making or insuring loans to only those Black homeowners buying in Black neighborhoods
(d) All of the above
a company's earnings after taxes are $200,000 and the firm pays preferred stockholders $18,000 in dividends. the company has 91,000 shares of common stock outstanding. earnings per share is equal to ______ dollars. (round to the nearest whole number and do not include the dollar sign)
The company has 91,000 shares of common stock outstanding. earnings per share are equal to 2 dollars.
The common stock shares and shareholder stock of a company refer to the aggregate number of shares held by shareholders and corporate executives. This figure is crucial since it is used to translate a company's overall performance into per-share metrics, which can simplify the analysis of a stock's cost price at a specific time.
Common stock is a type of investment that represents ownership in an organization. Owners of common shares elect the board of directors and vote on business policies. This kind of stock ownership frequently offers better long-term rates of return.
Total equity equals retained earnings plus Share capital plus additional (paid-in) capital plus preferred stock. comparable Common stock Shares Outstanding are calculated as follows: Number of Licensed Stock less Treasury Stocks.
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the following information relates to baxter corporation for 2017: direct materials used $40,000 direct manufacturing labor 19,000 total manufacturing costs incurred 75,000 cost of goods manufactured 82,000 calculate the manufacturing overhead costs incurred during 2017. answer
A. $35,000 B. $56,000
C. $23,000
D. $16,000
The following information relates to Baxter corporation for 2017: manufacturing expenses came to $56,000.
B. $56,000
List of Manufacturing Costs for the Year Ended December 31, 2017 (in thousands):
Direct resources:
Costs associated with manufacturing: 19,000
$5,000 for indirect manufacturing labour
Plant, building, and equipment depreciation totals 40,000.
19,000 for plant insurance
Repairs and upkeep for the plant total 75,000.
Costs of leasing equipment = 56,000
82,000 is the total cost of manufacturing overhead.
Manufacturing expenses for 2017 were calculated as follows: direct materials used, direct labor, and manufacturing overhead, which came to 40,000 + 16,000 + $56,000.
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the law of diminishing marginal utility helps to explain the direct relationship between price and quantity supplied.
The law of diminishing marginal utility helps to explain the inverse relationship between price and quantity supplied, not a direct relationship.
The law of diminishing marginal utility states that as a consumer purchases more units of a good, the additional satisfaction (or marginal utility) derived from each additional unit decreases.
This means that consumers will be willing to pay a higher price for the first few units of a good, but as they purchase more units, the price they are willing to pay will decrease.
"Which law diminishing marginal utility helps to explain the direct relationship between price and quantity supplied.supplied.How?"
Thus the law of diminishing marginal utility concept is important in understanding the behavior of supply in a market.
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you have developed a savings plan and will be setting aside money for the next one year to make an investment. you plan to use the return from this investment to make down payment to purchase a home after three years. what are key time frames for this goal? look at the timing of goals in the chapter. multiple choice question.
Based on the information, the key time frames for this goal are Achieving short-term and intermediate goals. Thus the correct option is D.
What is the importance of investment?A successful strategy to invest your money and possibly increase your wealth is to open an investment account. If the price of a stock rises over time or a financial institution pays you interest, savings and investments are possibilities to generate returns over time.
Rebuilding the economy with improved liquidity and financial stability can be done by achieving short-term and intermediate goals. It gives you the foundations you need to keep moving forward and eventually bring you to your desired destination.
Therefore, option D is appropriate.
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The complete question is Probably
You have developed a savings plan and will be setting aside money for the next one year to make an investment. You plan to use the return from this investment to make down payment to purchase a home after three years. What are key time frames for this goal? Look at the timing of goals in the chapter.
a. Achieving short-term goals and long-term goals
b. Achieving intermediate and long-term goals
c. Achieving long-term and introductory goals
d. Achieving short-term and intermediate goals
Which of the following are capital market instruments? A) 15-year U.S. government agency bonds B) 30-year mortgages C) 10-year corporate bonds D) 20-year Treasury bonds E) All of these choices are correct
Option e: All are correct. The following are capital market instruments- 20-year Treasury bonds, 10-year corporate bonds, 30-year mortgages, and 15-year U.S. government agency bonds.
Capital market instruments, also known as “securities,” are:
Equity and Debentures - Certificates of corporate ownership and loans by individuals or groups.
Treasury Bills – State securities purchased at a discount and redeemed at face value.
Corporate Bond - A generic credit loan certificate issued by a corporation based on its recognition rather than its assets.
Forex - A system used to process the currencies of other countries.
Term Deposit - A certificate issued by an institution that allows higher interest rates if held to maturity.
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Which of the following are among the main concerns of industrial and organizational psychology?
Answer:
La psicología industrial estudia científicamente el comportamiento del ser humano en entornos profesionales. Un psicólogo industrial aplica los conocimientos que ha acumulado la psicología con el objetivo de mejorar la eficiencia de las empresas, el desempeño de los trabajadores y el bienestar de las personas que componen la organización.
Explanation:
Espero te ayude
Stock dividends on common stock should be recorded at their fair value by the investor when the related investment is accounted for under which of the following methods? Cost/Equity
a. Yes Yes
b Yes No
c No Yes
d No No
An investor that has significant influence over an investee must use the equity method to account for dividends on common stock.
What is Cost/Equity?
The cost of equity is the return a company needs on an investment or project, or the return an individual needs on an equity investment. The formula used to calculate the cost of equity is the Dividend Compounding Model or CAPM. For example, consider a company that currently pays $0 in dividends.30 per share quarterly ($1.20 per share annually) and costs $30. If this company expects to grow its dividend by 5% annually, its cost of equity is 9% ($1.20 / $30) + 5% = 9%. Estimate the cost of equity by dividing the annual dividend per share by the current stock price and then adding the dividend growth rate.
In comparison, the stock valuation model takes into account the beta of the investment, the expected market rate of return and the rate of return Rf.
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which of the following statements is incorrect? group of answer choices each state receives an electoral vote for each member it has in the house and the senate. electoral ballots are opened before a joint session of congress during the first week in january. state electors assemble in washington to cast their ballots. in some states, electoral votes can be split. in order to win an election, a candidate must receive at least 50% 1 votes of the electoral college.
Correct answer is option 3. Given statement State electors assemble in Washington to cast their ballots is incorrect.
Elections are held in the United States for government leaders at the national, state, as well as local levels. The president of the United States is elected obliquely by the folks of each state via an Electoral College at the federal level.
Today, these electors most often vote in accordance with their state's popular vote. The people of each state directly elect all representatives of the federal legislature, the Congress.
At the state level, there are numerous elected positions, with each state at least an optional legislator and legislature. Local elected offices exist in counties, cities, cities, townships, boroughs, and villages, as well as special districts and school systems that may cross county and municipal boundaries.
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Complete question:
which of the following statements is incorrect? group of answer choices
Each state receives an electoral vote for each member it has in the house and the senate. Electoral ballots are opened before a joint session of congress during the first week in january. State electors assemble in washington to cast their ballots. In some states, electoral votes can be split. In order to win an election, a candidate must receive at least 50% 1 votes of the electoral college.When a bond price is written as a percentage, what does that mean?
In the example below, what does the "Price 100.5%" mean?
------------
The following announcement is not an offer of securities for sale or an offer to buy securities.
Bond Issue March 1, 2021
$350,000,000
GREEN FOODS, INC.
7.25% Debentures Due December 1, 2031
Price 100.5%
---------------
I need to
a) determine if the market rate of interest is higher or lower than the 8.25%
b) calculate the selling price of the bond.
1. From the information, the market rate of interest is lower than 8.25%
2. The selling price of the bonds is 351,750,000
How to calculate the price?It should be noted that the selling price of the bonds is determined by multiplying the face value of the bonds by the price percentage.
In this case, the face value of the bonds is $750,000,000 and the price percentage is 100.5%, so the selling price would be:
$350,000,000 x 100.5%
= $351,750,000
It's worth noting that the price percentage being 100.5% means that the bonds are being sold at a slight premium.
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For the current interest period, Kuhn Corporation's accountant correctly recognized interest expense of $5,350 relating to Kuhn's bonds and paid $6,000 in interest to bond holders. The journal entry recording the interest also must have included a:Multiple choice question.credit to premium on bonds payablecredit to discount on bonds payabledebit to discount on bonds payabledebit to premium on bonds payable
The surplus amount is allocated for the payback of premium upon bonds due when interest expenditure is less than the amount of interest to be paid. So, choice d is the appropriate response.
How would you define a corporation?The legal status of a corporation is distinct from that of its shareholders. Some of these same responsibilities and legal rights that apply to persons also apply to corporations. They have the authority to enter into agreements, provide and receive loans, bring and receive legal action, employ people, acquire property, and pay taxes.
How do corporations differ from companies?A person or group of people who engage in commercial business activities in order to make a profit is referred to as a firm. Company is a colloquial phrase without official recognition, rules, or authorizations. A firm is always a corporation.
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consider the following two scenarios: scenario 1: an increase in the price of a german-made phone that is popular among u.s. consumers; scenario 2: a decrease in the price of a waterman industries deep-water reel, which is a commercial fishing product used for deep-sea fishing, made in the u.s., but not bought by u.s. consumers; indicate which price indices are affected by scenario 1 and 2:
It will also have an impact on the CPI since because the cost of this good has decreased, so will the CPI, perhaps leading to a deflation.
The rise in import costs boosts real GDP and the GDP deflator because the US will import fewer of these cars from China as a result of people choosing to buy locally produced, more affordable vehicles, which will boost GDP even more than before. As a result, this scenario only affects the GDP deflator because real GDP is calculated as the sum of consumption spending, government spending, and government saving (in dollars). Both the GDP deflator and the CPI will be impacted by this because, in the first place, it will have an impact on exports, which will grow and generate more income for the US, raising real GDP as a result of lower fishing product prices, which will boost the US economy. It will also have an impact on the CPI since because the cost of this good has decreased, so will the CPI, perhaps leading to a deflation.
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DRAFT A MEMO on the Topic-"Inappropriate use of time on the Internet during official hours
Content that offends your child is intended for adults, is inaccurate, or could persuade or tempt your child to engage in illegal or dangerous behavior are all examples of inappropriate content. swearing in the material.
What is employee internet abuse?Organizations struggle with workplace internet abuse. According to statistics, employers suffer significant productivity losses when employees use the Internet extensively for personal purposes while at work, and they also run a higher risk of being held legally liable.
Visiting websites with offensive, intolerant, or otherwise illegal content is unacceptable behavior. committing any type of fraud or software, movie, or music piracy using a computer. sending offensive or harassing content to other users via the internet.
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Which of the following is generally considered real property?a. Emblementsb. Annual cropsc. A shrub planted in a decorative potd. A perennial shrub planted in the backyardD
The following is typically regarded as real estate: A perennial shrub planted in the backyard.
Which of the following is generally considered real property?
Real property is generally considered to include land and any permanent improvements attached to it. It includes any natural resources on the land, such as minerals, water, and timber, as well as man-made improvements, such as buildings, fences, and wells. It also includes the air rights above the land, as well as any underground rights. Real property can also include any contractual rights to the land, such as a tenant's right to occupy the land or a lender's right to foreclose on the land. It can also include intellectual property, such as patents and copyrights, that are attached to the land.
Real property is usually distinguished from personal property, which includes items such as furniture, jewelry, automobiles, and other movable items that can be bought and sold.
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A predetermined overhead rate is calculated by dividing the ______ total manufacturing overhead by the ______ total amount of the allocation base.
A predetermined overhead rate is calculated by dividing the Estimated total manufacturing overhead by the Estimated total amount of the allocation base.
A predefined overhead rate is a rate used to apply the projected cost of manufacturing overhead on cost items for a given reporting period. This rate is typically used to help close the books faster since it avoids compiling real production overhead expenses as part of the period-end closure procedure. However, the discrepancy between actual and expected overhead amounts must be reconciled at the conclusion of each fiscal year.
Larger firms may use a distinct fixed overhead rate in each manufacturing department, which improves overhead application accuracy by using a greater degree of precision. However, using numerous predefined overhead rates increases the amount of accounting effort necessary.
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Suppose that Georgiania was a thriving empire in its golden age. Business was booming and it was the center of international trade under the leadership of Emperor Raphael III. His empire's pride and joy was the trading of green and black tea, and he decreed that their entire economy should be built around it. However, in the mid 1800s, Georgiania experienced a severe economic downturn when the other nations of the world created an embargo on tea from Georgiania, which led to civil strife due to thousands of workers being laid off. A downward fluctuation in the economy like this is known as economic growth. O market failure. the invisible hand. O a recession. The correct term is a key component of both microeconomics and macroeconomics. O microeconomics. macroeconomics.
Macroeconomics the study of economy examines how people, companies, governments, and other institutions distribute resources to suit their needs. It looks at how different groups go about producing, exchanging.
Distributing, and consuming commodities and services, as well as how political and economic considerations affect these actions. The effects of economic activity on people's livelihoods, including income, employment, wealth, poverty, and inequality, are also examined.
It takes into account the variables that affect economic growth, including changes in technology, capital accumulation, labour availability, and resource quality. To enhance communication and transportation, they also built infrastructure including roads, bridges, and train lines. As a result of these efforts, the economy started to revive gradually. By the turn of the 20th century, Georgia had recovered its prosperity.
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your company is contemplating bidding on an rfp (request for proposal) to produce 100,000 units of a specialized part. suppose, however, that the requesting company really needs only 90,000 units of the part. also assume that, because the part is specialized, potential suppliers do not yet possess the machines and factories needed to produce it and that overhead expenses involved in production have yet to be incurred.
The requesting company can solicit lower bid by requesting 100,000 units as opposed 90,000 statement is True
There is a greater chance the selected suppler has to bear some of the fixed cost to setup for the specialized input and thus has to tolerate some marginal cost per unit. The bid will depend on the average cost = FC/Q + MC
This will be minimum when greater numbers of units are ordered. Thus the bid will be better off for 100,000 units than 90,000 units. The quantity with a constant magnitude that is used to measure the magnitudes of other quantities of the same kind is referred to as a unit in physics.
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scott fane was a cpa licensed to practice in new jersey and florida. he built his new jersey practice by making unsolicited phone calls to executives. fane was not saying anything false or misleading, but was just trying to secure business. when he moved to florida, the board of accountancy there prohibited him (and all cpas) from personally soliciting new business. fane sued arguing the regulation by the government agency violated his first amendment rights.
In this case, Scott Fane argues that the Florida regulation prohibiting personal solicitation of business by CPAs violates the First Amendment's protection of commercial speech. He believes that the regulation is unreasonable and designed to protect established CPAs by keeping newcomers out of the market.
On the other hand, the Florida Board of Accountancy argues that commercial speech deserves a lower level of protection compared to other speech and that the regulation is reasonable in ensuring the high standards of CPA work in the state. The Board argues that CPAs who personally solicit clients are more likely to bend legal and ethical rules and lower standards.
Ultimately, the decision on whether the regulation violates the First Amendment will depend on the court's interpretation of commercial speech and the balancing of the interests of the state in regulating the practice of accounting and the interests of the individual in promoting his or her business.
--The question is incomplete, answering to the question below--
"YOU BE THE JUDGEWRITING PROBLEM
Scott Fane was a CPA licensed to practice in New Jersey and Florida. He built his New Jersey practice by making unsolicited phone calls to executives. When he moved to Florida, the Board of Accountancy there prohibited him (and all CPAs) from personally soliciting new business. Fane sued. Does the First Amendment force Florida to forgo foreclosing Fane’s phoning? Argument for Fane: The Florida regulation violates the First Amendment, which protects commercial speech. Fane was not saying anything false or misleading, but was just trying to secure business. This is an unreasonable regulation, designed to keep newcomers out of the marketplace and maintain steady business and high prices for established CPAs. Argument for the Florida Board of Accountancy: Commercial speech deserves—and gets—a lower level of protection than other speech. This regulation is a reasonable method of ensuring that the level of CPA work in our state remains high. CPAs who personally solicit clients are obviously in need of business. They are more likely to bend legal and ethical rules to obtain clients and keep them happy, and will lower the standards throughout the state."
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Claremore Company received $7,000 as payment from Tulsa Company for a sale made on account in the previous month. Which of the following is the journal entry the company should record?
a) cash 7000
fees earned 7000
b) account receivable 7000
cash 7000
c) cash 7000
accounts receivable 7000
d) accounts receivable 7000
fees earned 7000
Answer:
The answer is "C"
Explanation:
Cash account will be Debited by 7000 as the cash received from debtor ( Tulsa company) and Trade receivable will be credited by 7000 to reduce the amount of debt as it is now settled.
The accounting clerk posts to individual account receivable subsidiary accounts and performs the reconciliation of the subsidiary ledger and the general ledger control account.
Is this considered a separation of duty?
No (This situation is in violation because the accounting clerk both records transactions and verifies the accuracy of the recording. The purpose of reconciliation is to verify that the two sets of records are equivalent.)
An Accounting Clerk is in charge of totaling all transaction details, such as amounts, types, and dates. They are in charge of monitoring accounts and ensuring that payments are up to date by coding documents in accordance with their organization's procedures. They also ensure that data is entered correctly into the system.
Accounting Clerks are in charge of accurately posting financial transactions using bookkeeping databases, spreadsheets, and software. Customers give them vouchers or cash, and they record and receive debits/credits into appropriate computerised applications and datasets with the goal of producing correct reports that show discrepancies in records.
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Jasper is a manager at an electronic equipment manufacturing firm. He supervises assembly-line workers and manages inventory. He also assigns employees to various tasks and assignments. In the given scenario, Jasper can be traditionally considered to be a(n) _____.
a. staff manager b. ancillary worker c. line manager d. blue-collar worker
The correct option is C. Jasper is a manager at an electronic equipment manufacturing firm. He supervises assembly-line workers and manages inventory. He also assigns employees to various tasks and assignments. In the given scenario, Jasper can be traditionally considered to be a(n) line manager.
An organization that purchases and sells items and/or services to customers with the intention of turning earnings is referred to as a "company." The word is often used interchangeably with "employer" or "enterprise" within the context of trade, as in the sentence "She operates a foreign exchange trading commercial enterprise." A firm is a legal corporation within the business global that sells goods or services, including an employer, restricted liability organization, public restrained corporation, sole proprietorship, or partnership.
Corporations are extra usually used to refer to partnerships within the felony, accounting, and management consulting fields than agencies. The word "business residence" was first regarded within the English language in 1744, in line with the online Etymology Dictionary.
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1) Draiman Guitars is offering 170,000 shares of stock in an IPO by a general cash offer. The offer price is $24 per share and the underwriter's spread is 9 percent. The administrative costs are $410,000. What are the net proceeds to the company?
Multiple Choice $4,080,000 $3,302,800 $2,892,800 $3,712,800 $3,670,000
2) If a firm lists its stock on a stock exchange without employing an underwriter, the firm is raising funds via:
Multiple Choice
equity crowdfunding.
charitable crowdfunding.
token securities.
a direct listing.
venture capital.
3) A firm has negotiated a seasoned equity offer that will provide the firm with $1.68 million in net proceeds. The underwriting spread is 7.35 percent and the firm needs to sell 50,000 shares. What is the offer price?
Multiple Choice
$36.07
$37.25
$36.27
$34.50
$33.60
According to the given information, the net proceeds to the Draiman guitars company is $4,080,000
1) $4,080,000
2)charitable crowdfunding.
3)$36.27
No. of shares to be issued = 170,000
Offer price = $24 per share
Under writer's spread = 9% or 0.09
Administration cost = $410,000.
Net proceeds to the company are the proceeds from IPO, left after paying under writer's fees and administration cost.
Net proceeds to the company:
= [ No. of shares × Offer price ×( 1 - under writes spread )] -
administration cost
= [ 170,000 × $24 ×( 1 - 0.09 )] - $385,000
= [ 170,000 × $24 × 0.91 ] - $385,000
= $6,069,000 - $385,000
= $5,684,700
Net proceeds to company = $4,080,000
When an asset is sold, the net proceeds are the money the seller keeps after deducting all costs and expenses from the gross proceeds.Depending on the sold asset, the sum that makes up the net proceeds could be negligible or significant.On the net, not the gross, proceeds from a sale, capital gains taxes must be paid.Learn more about Net proceeds
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_______ consists of connecting directly with carefully targeted consumers, often on a one-to-one, interactive basis.
A) Undifferentiated marketing
B) Mass marketing
C) Direct marketing
D) Internal marketing
E) Standardized marketing
The right answer is C. Direct marketing entails making personal, often one-on-one connections with carefully selected consumers.
How would you define marketing?The process of developing, conveying, delivering, and trading services that are valuable to consumers, clients, collaborators, and the general public collectively is known as marketing.
What is marketing, and what does it cover?The direction of the flow of products and services from to the customer or user is determined by how economic operations are carried out. The marketing process is dynamic. a group of linked processes: A complicated, ongoing, and interconnected process is marketing. Continuous planning, execution, and control are required.
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A local bank reports that 80% of its customers maintain a checking account, 60% have a savings account, and 90% have both. 1. If a customer is chosen at random, what is the probability the customer has either a checking or a savings account? (Round your answer to 2 decimal places.) 2. If a customer is chosen at random, what is the probability the customer does not have either a checking or a savings account? (Round your answer to 2 decimal places.)
According to the supplied statement, the likelihood that the client has either a credit or a checking account is 0.9, and the likelihood that the buyer has neither a either a credit or a checking account is 0.1.
What is the difference between a client and a customer?A user is a live customer. And a devoted one. Consumers and clients vary primarily in that customers frequently want quick value in exchange for the money they spend. Clients, in comparison hand, have a tendency to remain around for a comparatively much longer time.
(1). P (C∪S) = P(C) + P(S) - P(C∩S) = 0.8 + 0.6 - 0.5 = 0.9
(2). P(C'∩S') = 1-P(C∪S) = 1 - (P(C) + P(S) - P(C∩S)) = 1 - (0.8+ 0. - 0.5) = 1 - 0.9 = 0.1
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Supermart Food Stores (SFS) has experienced net operating losses in its frozen food products line in the last few periods. Management believes that the store can improve its profitability if SFS discontinues frozen foods. The operating results from the most recent period are:
Frozen Foods Baked Goods Fresh Produce
Sales $ 220,000 $ 349,000 $ 387,000
Cost of goods sold 204,000 282,000 298,000
SFS estimates that store support expenses, in total, are approximately 14% of revenues.
The controller says that not every sales dollar requires or uses the same amount of store support activities. A preliminary analysis reveals store support activities for these three product lines are:
Activity (cost driver) Frozen Foods Baked Goods Fresh Produce
Order processing (number of purchase orders) 9 50 101
Receiving (number of deliveries) 10 73 238
Shelf-stocking (number of hours per delivery) 6 0.5 7
Customer support (total units sold) 29,000 32,000 64,000
The controller estimates activity-cost rates for each activity as follows:
Order processing $ 106 per purchase order
Receiving 119 per delivery
Shelf-stocking 18.00 per hour
Customer support 0.29 per item
Required:
1. Prepare a product-line profitability report for SFS under the current costing system.
2. Prepare a product-line profitability report for SFS using the ABC information the controller provides.
Jean died in a common-law state in 2021 and was survived by her husband, Loren, and three adult children. Jean's gross estate, all of which was owned solely in her name, was composed of the following assets and date of death fair market values:
Assets Values
Common stock $ 4,900,000
Residence 750,000
Personal property 60,000
IRAs 3,450,000
Hummel figurines 175,000
Total Assets $ 9,335,000
Jean's only liabilities, together with their date of death balance, were as follows:
Liabilities Balance
Mortgage on residence $175,000
Car loan 8,000
Total $183,000
The following is a list of all of the gratuitous transfers that Jean made during her lifetime:
2000: Placed the common stock listed above in an irrevocable trust in which she retained the right to a 5% distribution of the trust account revalued annually for 25 years with the remainder to her children at her death; the date of gift fair market value of the stock was $190,000; the value of Jean's retained interest on the date the gift became complete was $90,000
2001: A cash gift to her niece of $30,000, which Loren agreed to split
2005: Paid the University of Iowa $11,000 for her youngest child's tuition
2017: Gave her brother $70,000 in cash, which Loren agreed to split
Jean's will, executed in 2000, gave the residence and personal property to Loren and the Hummel figurines to a qualified charity. Jean's three children were designated as equal beneficiaries of her IRAs. Each beneficiary of Jean's estate was to pay any transfer tax due on the portions of the estate received. Her will also stipulated that any real property was to be received subject to the mortgage. Further, her will stipulated that funeral and administrative expenses were to be paid equally by her husband and three children. These funeral and administrative expenses amounted to $60,000 for Jean's estate. Jean's estate paid state death taxes in the amount of $4,184, and will pay off the car loan.
Which one of the following amounts most closely approximates the net federal estate tax due from Jean's estate? Use the Unified Federal Estate and Gift Tax Rates table.
A)
$1,455,800
B)
$106,517
C)
$999,699
D)
$0
The net federal estate tax due from Jean's estate is $106,517.
What is estate tax?
The estate tax is a federal tax imposed on the distribution of a decedent's estate. When the value exceeds a statutory exclusion threshold, an estate tax is imposed. Only the portion that is greater than the minimum amount is liable to tax. These levies, which are assessed by the federal government and some state governments, are determined using the fair market value (FMV) of the estate rather than the price the decedent paid for its assets. The state where the deceased person was residing at the time of their death is the one that imposes the tax.
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31. Any communications from customers or stakeholders regarding the program should be gathered by ___________ management, analyzed, and distributed back within the program as required.
Communication from customers should be gathered by customer service management.
What is communication?The transfer of information is the standard definition of communication. The phrase can either be used to describe the message itself or the area of research known as communication studies that focuses on these transmissions.
Human existence and organizational survival both depend on effective communication. It is a process of generating and disseminating thoughts, facts, opinions, and sentiments from one place, individual, or group to another. Communication is the key to the Directing function of management.
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What general attitudes towards time can you expect when doing business with India, Mexico, France, Kenya and China?
India: Business in India generally operates on a relaxed schedule and deadlines may not be strictly adhered to.
Mexico: Mexican culture values punctuality but it is not as strict as in some other countries, appointments may start a bit later.
France: In France, time is considered valuable and punctuality is expected in business meetings.
Kenya: Kenya is a fast-paced business environment, with a good sense of urgency, but deadlines may not always be strict.
China: In China, punctuality is valued, but the pace of business can be more relaxed, and deadlines may be flexible.
What are general attitude towards business?North America: North American businesses tend to be results-oriented and focused on efficiency, with a strong emphasis on individualism.
Europe: European businesses often place a strong emphasis on work-life balance and employee well-being, as well as a strong sense of corporate social responsibility.
Asia: Business attitudes in Asia vary greatly depending on the country, but many value relationships, hierarchy, and the importance of "saving face."
Latin America: Latin American businesses tend to prioritize personal relationships and networking, with a focus on building trust and rapport.
Africa: African businesses are often characterized by a strong entrepreneurial spirit and a focus on innovation, as well as a practical, problem-solving approach.
Attitudes towards business can vary greatly within regions, and these generalizations may not always apply.
Therefore, the correct answer is as given above
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Please answer the question in the image.
The transaction details show that A. Dell will pay EUR 1,000,000 to Chase in 1 month, and will receive USD 1,327.100 from Chase in 1 month.
What is a spot rate?A spot rate is the price for a commodity that is being exchanged right away, or "on the spot," in the markets for commodities futures. The settlement price for a transaction that won't happen until a future date is known as a forward rate.
The forward rate, which is determined using the link between interest rates and maturities, is a term used to describe the effective yield on a bond in the bond market, most often U.S. Treasury bills.
Chase will get USD 1,327.100 from Dell in a month and Dell will pay Chase EUR 1,000,000 in a month.
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