The word that can bring up negative connotations due to its association with poor experiences is A. "separation."
The word "separation" can evoke negative emotions and connotations for many individuals due to its connection with experiences such as divorce, breakups, or loss. These events often involve pain, sadness, and a sense of loss. As a result, the word "separation" may trigger negative memories or emotions in people who have gone through difficult separations in their personal or professional lives. It's important to recognize that the connotations of a word can vary based on individual experiences and perspectives. While separation itself may not inherently have negative implications, the association with distressing situations can give it a negative connotation for some people. Context and personal experiences play a significant role in shaping our understanding and emotional response to certain words. When communicating, it is important to be mindful of the potential negative connotations that certain words may carry and to use them appropriately and sensitively. Choosing alternative words or providing additional context can help mitigate any negative associations and ensure effective and respectful communication.
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the complete question is: The word; a separation b. evaluation cendings d. development O separation O evaluation O endings O development can bring up negative connotations because of it being rooted in poor experiences of getting feedback.
References Required information [The following information applies to the questions displayed below.] Iguana, Inc., manufactures bamboo picture frames that sell for $20 each. Each frame requires 4 linear feet of bamboo, which costs $1.50 per foot. Each frame takes approximately 30 minutes to build, and the labor rate averages $13 per hour. Iguana has the following inventory policies: • Ending finished goods inventory should be 40 percent of next month's sales. • Ending direct materials inventory should be 30 percent of next month's production. Expected unit sales (frames) for the upcoming months follow: March April May June July August 345 390 440 540 515 565 Variable manufacturing overhead is incurred at a rate of $0.30 per unit produced. Annual fixed manufacturing overhead is estimated to be $7,200 ($600 per month) for expected production of 6,000 units for the year. Selling and administrative expenses are estimated at $650 per month plus $0.50 per unit sold. Iguana, Inc., had $15,800 cash on hand on April 1. Of its sales, 80 percent is in cash. Of the credit sales, 50 percent is collected during the month of the sale, and 50 percent is collected during the month following the sale. Of direct materials purchases, 80 percent is paid for during the month purchased and 20 percent is paid in the following month. Direct materials purchases for March 1 totaled $3,000. All other operating costs are paid during the month incurred. Monthly fixed manufacturing overhead includes $290 in depreciation. During April, Iguana plans to pay $3,000 for a piece of equipment. Required: Compute the following for Iguana, Inc., for the second quarter (April, May, and June). 1. Budgeted Sales Revenue 2. Budgeted Production in Units 3. Budgeted Cost of Direct Material Purchases 4. Budgeted Direct Labor Cost 5. Budgeted Manufacturing Overhead 6. Budgeted Cost of Goods Sold 7. Total Budgeted Selling a
Total budgeted selling and administrative expenses for the second quarter is $3,262.
1. Budgeted Sales Revenue: Budgeted Sales Revenue for the second quarter are calculated as follows:April: $6,900 (345 frames x $20 per frame)
May: $7,800 (390 frames x $20 per frame)June: $8,800 (440 frames x $20 per frame)Therefore, total budgeted sales revenue for the second quarter is $23,500.
2. Budgeted Production in Units: Budgeted Production in Units for the second quarter can be computed as follows:
April: 414 (345 units + 40% of May’s sales)May: 528 (390 units + 40% of June’s sales)June: 704 (440 units + 40% of July’s sales)Therefore, total budgeted production in units for the second quarter is 1,646.3.
Budgeted Cost of Direct Material Purchases: Budgeted Cost of Direct Material Purchases for the second quarter is calculated as follows:
April: $1,656 (4 linear feet x $1.50 per linear foot x 414 units)May: $2,112 (4 linear feet x $1.50 per linear foot x 528 units)June: $2,832 (4 linear feet x $1.50 per linear foot x 704 units)
Therefore, total budgeted cost of direct material purchases for the second quarter is $6,600.
4. Budgeted Direct Labor Cost: Budgeted Direct Labor Cost for the second quarter can be computed as follows:April: $1,690 (414 units x 0.5 hour per unit x $13 per hour)
May: $2,145 (528 units x 0.5 hour per unit x $13 per hour)June: $2,866 (704 units x 0.5 hour per unit x $13 per hour)
Therefore, total budgeted direct labor cost for the second quarter is $6,701.5.
Budgeted Manufacturing Overhead: Budgeted Manufacturing Overhead for the second quarter can be calculated as follows:
Variable Manufacturing Overhead:
$1,238 ($0.30 per unit x 4,128 units)
Fixed Manufacturing Overhead: $870 ($290 x 3 months)Depreciation on Equipment: $120 ($3,000 / 5 years x 2 months)
Therefore, total budgeted manufacturing overhead for the second quarter is $2,228.
6. Budgeted Cost of Goods Sold: Budgeted Cost of Goods Sold for the second quarter can be calculated as follows:
April: $4,494 (414 units x $4.06 per unit)May: $5,727 (528 units x $4.06 per unit)June: $7,691 (704 units x $4.06 per unit)
Therefore, total budgeted cost of goods sold for the second quarter is $17,912.7.
Total Budgeted Selling and Administrative Expenses:
Total Budgeted Selling and Administrative Expenses for the second quarter can be calculated as follows:
Fixed Selling and Administrative Expenses: $1,950 ($650 x 3 months)
Variable Selling and Administrative Expenses: $1,312 ($0.50 per unit x 2,624 units)
Therefore, total budgeted selling and administrative expenses for the second quarter is $3,262.
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Innovation Consider the following list. Categorize each scenario into one of each of the three dimensions of innovation. For each scenario, you will state if it is radical or incremental, technical or managerial, and then product or process (unless one dimension is not applicable). Explain your answers. Teaching college courses by digitally recording the instructor and then making the digital file available online The rise in popularity of virtual organizations (discussed in Chapter 6) . Checking the security of packages on airlines with the type of magnetic resonance imaging (MRI) scanning devices that are common in health care . Smartphone devices such as the iPhone Robotic arms that can perform surgery that is too precise for a human surgeon's hands Hybrid automobiles, which run on both batteries and gasoline . Using video games to teach soldiers how to plan and execute battles
Innovation is defined as the process of coming up with new ideas or developing existing ones in a new or improved way. It can be categorized into three different dimensions: technical, managerial, and product or process.
Radical innovation means new technology that fundamentally changes an industry or creates a new one while incremental innovation means small improvements that build on existing technology. Here is a long answer to categorize the following scenarios into the dimensions of innovation:Teaching college courses by digitally recording the instructor and then making the digital file available online:It is categorized as incremental innovation because the method of teaching is an existing one, but it has been improved through digital recording. This innovation falls under the technical dimension because it is a new way of using technology to improve teaching.
Virtual organizations:The rise in popularity of virtual organizations is categorized as a radical innovation because it has fundamentally changed the way we do business. This innovation falls under the managerial dimension because it has changed the way companies are structured and managed.Checking the security of packages on airlines with the type of magnetic resonance imaging (MRI) scanning devices that are common in health care:It is categorized as radical innovation because this new technology has changed the security protocols for airlines. This innovation falls under the technical dimension because it is a new way of using technology to improve security measures.Smartphone devices such as the iPhone:It is categorized as a radical innovation because it has fundamentally changed the way we communicate and access information.
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What is the PV of an annuity due with 5 payments of $3,600 at an interest rate of 4.8%?
a. $15,672.66 b. $18,389.95 c. $16,424.95 d. $19,272.66 e. $12,824.95
To calculate the present value of an annuity due, you need to use the present value of an ordinary annuity formula and multiply the result by (1 + i). Therefore, the correct option is d. $19,272.66.
How to calculate the PV of an annuity due with 5 payments of $3,600 at an interest rate of 4.8%?For an annuity due, multiply the present value of an ordinary annuity by (1 + i).
So, we will use the formula to calculate the present value of the ordinary annuity of $3,600:PMT * [(1 - (1 / (1 + r)n)) / r] PVoa = $3,600 * [(1 - (1 / (1 + 0.048)5)) / 0.048]PVoa = $16,424.
95Multiplying this value by (1 + i), we will get the present value of an annuity due:$16,424.95 * (1 + 0.048) = $19,272.66.
Hence, the correct answer is d. $19,272.66.
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How has the North American Free Trade Agreement affected U.S. unions? U.S. firms with unionized workforces have moved low-skill jobs to Mexico, thus reducing union membership. O Low tariffs and restrictions have allowed U.S. firms to sell more products to Mexico, thus increasing employment for union members. O Mexican organizations have increased wages so that U.S. firms no longer have a cost advantage while moving low-skill jobs to Mexico. O Mexico has moved several manufacturing industries to the United States, thus providing employment opportunities to unionized workers. Which of the following statements is true of the wages of employees in the United States? O Union workers frequently get compensated better in terms of pay than do nonunion workers. O Union wages equaled nonunion wages only after the global recession of 2009. O The wages paid to union and nonunion members differ in the private sector. O Union members always receive more benefits than nonunion employees.
Option (A), The North American Free Trade Agreement (NAFTA) has had a significant impact on U.S. unions. Unionized U.S. firms have moved low-skilled jobs to Mexico as a result of the trade agreement, resulting in a reduction in union membership.
With lower tariffs and restrictions, U.S. companies have been able to sell more goods to Mexico, resulting in increased employment for union members. However, Mexican companies' increased wages have eliminated U.S. firms' cost advantage while moving low-skilled jobs to Mexico. As a result, the wages of U.S. employees have been significantly impacted.
With the passage of the North American Free Trade Agreement (NAFTA) in 1994, the United States, Canada, and Mexico became part of the largest free trade agreement in the world. NAFTA's impact on the U.S. economy has been debated, and its impact on U.S. unions has been significant.
In the United States, firms with unionized workforces have moved low-skill jobs to Mexico, reducing union membership. As a result of lower tariffs and restrictions, U.S. companies have been able to sell more goods to Mexico, resulting in increased employment for union members. However, Mexican organizations have increased wages, eliminating U.S. firms' cost advantage while moving low-skilled jobs to Mexico. As a result, the wages of U.S. employees have been significantly impacted.
In terms of the wages of employees in the United States, unionized workers frequently get compensated better than nonunion workers. However, union wages did not equal nonunion wages until after the global recession of 2009. The wages paid to union and nonunion members differ in the private sector. Finally, union members do not always receive more benefits than nonunion employees.
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Write a letter or note of appreciation to someone you appreciate and give it to him or her.
Observe and record his or her reactions. Repeat this process with two other individuals for a total of 3 letters and note the differences in expression.
Discussion your experiences and the recipients' reactions in your post (note: you do not need to post your letters of appreciation here; you may instead offer a brief synopsis as a part of your discussion). Ask yourself: Why did each person respond differently? How often do you tell others you appreciate them?
The expression of appreciation varies among individuals. One may feel shy and blush while others may express their gratitude through verbal communication or other nonverbal cues. Similarly, the frequency of telling someone that you appreciate them may depend on a person's personality type. Here is how to write a letter or note of appreciation to someone you appreciate: Start with an opening statement that expresses gratitude or acknowledges the recipient's hard work.
This can be a simple sentence like "Thank you for being there when I needed you." or "Your hard work and dedication have not gone unnoticed." State the reason for the letter. You may include specific examples or situations to illustrate your point. For instance, you may write something like "I appreciate your honesty and sincerity in our recent conversations. It has helped me see things from a different perspective." Close the letter with a reaffirming statement that shows the recipient that their efforts are appreciated. You may say something like "Once again, thank you for being such an important part of my life. Your actions have not gone unnoticed.
"When giving the letter to the recipient, observe their reaction. Some people may express their gratitude by hugging, others may smile and others may blush or become shy. Repeat this process with two other individuals and note the differences in expression.Some people may respond positively to written notes or letters while others may prefer verbal communication. Similarly, the level of comfort around you may also influence a person's reaction. It is important to keep in mind that everyone has a unique personality, and their expression of gratitude may vary depending on their character and past experiences. It is essential to appreciate those around us regularly. People who feel appreciated are more likely to be motivated, perform better, and are generally happier.
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a) Stock 1 has a variance of 30% and stock 2 has a variance of 45%. The covariance between the two stocks is zero. What is the variance of a portfolio with 20% invested in stock 1 and 80% invested in stock 2?
b) Bravo is bidding for a property. In a year's time, the property will be valued at either $20,000 (with a probability of 0.4) or $30,000 (with a probability 0.6). Bravo has an initial wealth of $50,000. Bravo's utility is given by the natural logarithm of final wealth. Calculate the maximum price Bravo
c) The covariance between the asset and the market is 4%. The risk-free rate is 2%. The market risk premium expected return is 2% with a standard deviation of 12%. The asset standard deviation is 20%. Calculate the CAPM expected return of the asset.
d) A bond with a remaining maturity of 3 years has a face value of $100, an annual coupon of 5%, and a yield to maturity of 4.5%. The bond is currently valued at $101.37. What is the modified duration of the bond?
a) The variance of a portfolio with 20% invested in stock 1 and 80% invested in stock 2 can be calculated using the formula for portfolio variance, taking into account the variances of the individual stocks and their respective weights.
b) To calculate the maximum price Bravo can bid for the property, we need to determine the expected utility of each possible outcome (property valued at $20,000 or $30,000) and choose the bid price that maximizes Bravo's expected utility.
c) The CAPM expected return of the asset can be calculated using the Capital Asset Pricing Model formula, which considers the risk-free rate, market risk premium, asset's standard deviation, and the covariance between the asset and the market.
d) The modified duration of a bond can be calculated using the bond's remaining maturity, coupon rate, yield to maturity, and the bond's current market price.
a) To calculate the variance of a portfolio with 20% invested in stock 1 and 80% invested in stock 2, we use the formula:
Portfolio Variance = (Weight1^2 * Variance1) + (Weight2^2 * Variance2) + (2 * Weight1 * Weight2 * Covariance1,2)
Since the covariance between the two stocks is zero, the third term in the formula becomes zero. We can substitute the given variances and weights to calculate the portfolio variance.
b) To determine the maximum price Bravo can bid for the property, we need to calculate the expected utility for each possible outcome using the given probabilities and final wealth values. We can then choose the bid price that maximizes Bravo's expected utility.
c) The CAPM expected return of the asset can be calculated using the formula:
Expected Return = Risk-Free Rate + Beta * Market Risk Premium
Here, we need the asset's standard deviation, the covariance between the asset and the market, the risk-free rate, and the market risk premium. By substituting the given values into the formula, we can calculate the CAPM expected return of the asset.
d) The modified duration of a bond measures its sensitivity to changes in interest rates. It can be calculated using the formula:
Modified Duration = (1/Price) * (dPrice/dYield)
Where Price is the current market price of the bond, and dPrice/dYield is the derivative of the bond price with respect to the yield to maturity. By substituting the given values into the formula, we can calculate the modified duration of the bond.
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According to experts, mastering the Japanese market is considered a very difficult task. However, with the lucrative market in Japan, it is imperative to understand the intricacies in order to be successful in business. Critically evaluate the factors that need to be considered by corporations that would like to conduct business in Japan.
The Japanese market can be difficult to master, but it is also quite lucrative. Corporations that would like to conduct business in Japan need to consider several factors in order to be successful in this endeavor. These factors include cultural differences, language barriers, and market trends.
One factor that needs to be considered when conducting business in Japan is the cultural differences between Japan and other countries. Japan is a very traditional society, and many of its customs and practices may seem unusual or even confusing to outsiders. Another factor that needs to be considered is the language barrier. Although English is widely spoken in Japan, many business people prefer to communicate in Japanese. Therefore, it is important to have someone on staff who is fluent in the language or to hire a translator to facilitate communication.Finally, corporations that would like to conduct business in Japan need to be aware of market trends and consumer preferences. Japan is known for its highly sophisticated and discerning consumer base, and it is important to understand what products and services are in demand. For example, Japanese consumers tend to prefer high-quality, high-end products, and they are willing to pay a premium for them.
Japan is one of the world's largest economies and offers a lucrative market for businesses. However, it can be difficult for foreign corporations to conduct business in Japan, and many companies struggle to establish themselves in the market. To be successful in Japan, corporations need to consider several factors that are unique to the country.Cultural differences are one of the most important factors that need to be considered when conducting business in Japan. Japan has a very traditional and conservative culture, and it is important to understand the customs and practices that are unique to the country. For example, Japanese consumers tend to prefer high-quality, high-end products, and they are willing to pay a premium for them. In addition, Japan is a trend-setting country, and many of the latest fashion and technology trends originate there. Corporations that are able to identify and capitalize on these trends can be very successful in the Japanese market.In conclusion, the Japanese market can be difficult to master, but it is also quite lucrative. Corporations that would like to conduct business in Japan need to consider several factors in order to be successful in this endeavor. These factors include cultural differences, language barriers, and market trends. By understanding these factors, foreign corporations can establish themselves in Japan and tap into this lucrative market.
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Describe how technology has impacted Human Resource Management especially in communication, access to information, and measurement of HR activities.
Technology has had a significant impact on Human Resource Management (HRM), revolutionizing communication, enhancing access to information, and improving the measurement of HR activities. It has facilitated faster and more efficient communication, provided easy access to relevant information, and enabled HR professionals to track and measure various HR metrics effectively.
Technology has transformed HRM by revolutionizing communication within organizations. With the advent of email, instant messaging, video conferencing, and collaboration tools, HR professionals can communicate with employees, managers, and colleagues more efficiently and in real-time. This has streamlined HR processes, such as recruitment, onboarding, and performance management, enabling faster decision-making and reducing delays.
Furthermore, technology has enhanced access to information for HR professionals. Cloud-based HR systems, digital databases, and online portals provide centralized and easy-to-access platforms for storing and retrieving HR-related information. This includes employee data, training materials, policies and procedures, and legal requirements. HR professionals can now quickly access relevant information, make informed decisions, and provide accurate and timely information to employees.
In addition, technology has improved the measurement of HR activities. HR analytics tools and software enable HR professionals to collect, analyze, and interpret data related to various HR metrics. This includes employee performance, training and development, compensation and benefits, employee engagement, and turnover rates. By leveraging technology, HR professionals can gain insights into trends, identify areas for improvement, and make data-driven decisions to optimize HR strategies and practices.
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write about Cost volume profit. includes the Title -
Introduction - Subject - 5 pages per page 400 words - Summary -
Conclusion - References
Title: Cost Volume Profit
Introduction
Cost Volume Profit (CVP) is a management accounting approach that examines the relationships between sales volume, costs, and profit. It aids in understanding how business success is impacted by various factors and aids in the creation of solid business plans.
CVP analysis examines the connection between variable costs, fixed costs, and the number of units generated. This essay intends to explore the subject of CVP in detail .
Subject CVP analysis is a popular management accounting approach that enables managers to examine the relationship between sales volume, cost, and profit. It is a valuable tool for determining the most profitable pricing mix, identifying the breakeven point, and evaluating the possible consequences of changes in variable and fixed costs.
CVP analysis is a crucial element of cost accounting because it examines how changes in volume impact the total cost and income of a company. Cost accounting is the practice of analyzing and managing the costs of a company, including variable and fixed costs. This analysis is useful for determining how various factors impact a company's financial health.
The five key components of CVP analysis are sales revenue, variable costs, fixed costs, profit, and sales volume. These five components are closely related, and understanding their interplay is essential for conducting an effective CVP analysis. The analysis involves calculating the breakeven point, which is the point at which total costs equal total revenue.
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Pelzer Printing Inc., has bonds outstanding with 24 years left to maturity. The bonds have an 12% annual coupon rate and were issued 1 year ago at their par value of $1,000. However, due to changes in interest rates, the bond's market price has fallen to $920.70. The capital gains yield last year was -7.93%.
a. What is the yield to maturity? Do not round intermediate calculations. Round your answer to two decimal places.
b. For the coming year, what is the expected current yield? Do not round intermediate calculations. Round your answer to two decimal places.
For the coming year, what is the expected capital gains yield? Do not round intermediate calculations. Round your answer to two decimal places.
c. Will the actual realized yields be equal to the expected yields if interest rates change? If not, how will they differ?
a. The yield to maturity is 13.06%.
b. The expected current yield is 13.04%. The expected capital gains yield is -0.02%.
c. If interest rates change, the actual realized yields will differ from the expected yields. This is because bond prices are inversely related to changes in interest rates. Therefore, if interest rates increase, bond prices will fall and yields will increase. Conversely, if interest rates decrease, bond prices will rise and yields will decrease.
a. To calculate the yield to maturity (YTM), we need to find the discount rate that equates the present value of the bond's cash flows to its current market price.
Given:
Coupon rate (C) = 12%
Coupon payment (Coupon) = $1,000 * 12% = $120
Par value (FV) = $1,000
Market price (P) = $920.70
Time to maturity (n) = 24 years
The YTM can be calculated using financial calculator functions or spreadsheet functions. In this case, we'll use the RATE function in Excel as an example:
YTM = RATE(n, -Coupon, P, FV)
YTM = RATE(24, -120, 920.70, 1000)
The calculated yield to maturity is approximately 13.11%.
b. The current yield represents the annual coupon payment divided by the current market price of the bond.
Current yield = Coupon / Market price
Current yield = $120 / $920.70
The calculated current yield is approximately 13.02%.
The capital gains yield is the change in the bond's price divided by the original price.
Capital gains yield = (Market price - Original price) / Original price
Capital gains yield = ($920.70 - $1,000) / $1,000
The calculated capital gains yield is approximately -7.93%, which was given in the problem.
c. No, the actual realized yields may differ from the expected yields if interest rates change. The bond's market price is influenced by changes in interest rates. If interest rates rise, the bond's market price may decrease, resulting in a higher yield than the expected yield. Conversely, if interest rates decrease, the bond's market price may increase, resulting in a lower yield than the expected yield. Therefore, the actual realized yields will be different if interest rates change.
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A formal document detailing the process to be followed when a firm recruits for an open position is a A) recruiting plan B) staffing plan C)external recruiting analysis D) realistic job preview 25) Which of the following is true of general ads for recruitment? A) They appeal to a section of job applicants. B) They provide limited job attributes and details. C) They tend to be useful in "weeding out" inappropriate candidates. D) They appeal to jobseekers who focus on job search strategies
A formal document detailing the process of recruiting for an open position is a staffing plan. General ads for recruitment appeal to a section of job applicants, provide limited job attributes and details, and tend to be useful in "weeding out" inappropriate candidates.
They attract job seekers who focus on job search strategies.
A staffing plan is a formal document that outlines the process to be followed when recruiting for an open position. It encompasses various steps such as defining the job requirements, identifying recruitment sources, screening and selecting candidates, and onboarding new hires.
General ads for recruitment typically appeal to a specific section of job applicants. They provide limited job attributes and details, often presenting a broad overview of the role without specific requirements.
These ads can be helpful in "weeding out" inappropriate candidates by attracting individuals who possess the desired qualifications and interests.
They tend to appeal to job seekers who focus on job search strategies, as they provide a starting point for exploring potential opportunities.
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The Sarbanes-Oxley Act of 2002 attempts to increase corporate accountability by imposing strict disclosure requirements and harsh penalties for securities laws.
Group of answer choices
True
False
It is true that The Sarbanes-Oxley Act of 2002 attempts to increase corporate accountability by imposing strict disclosure requirements and harsh penalties for securities laws.
What was Sarbanes-Oxley Act?In reaction to many accounting scandals in the early 2000s, the Sarbanes-Oxley Act (SOX), a federal law, was passed in 2002 with backing from both political parties in Congress. Its goals were to enhance auditing and public disclosure.
The Sarbanes-Oxley Act of 2002, which imposes stringent disclosure requirements and severe penalties for violating securities laws, aims to promote corporate responsibility. A company may be held accountable for deceptive advertising if it cannot back up its marketing claims with scientific data.
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QUESTION 20 Which of the following statements is NOT consistent with optimizing the supply base for professional services? implementing a control system leveraging volume across business units I working with a large number of suppliers dotermining a baseline spend QUESTION 21 Which of the following is NOT a challenge to managing the service supply chain? O poorly thought-out expectations defining completion inferior project progress scope croep QUESTION 22 and an example of an Indirect spend can be accomplished by use of internal and external methods. An example of an internal method is external method is use of reverse auctions / purchasing consortia standardization / use of reverse auctions I automating requisitions / standardization o purchasing consortia/ standardization O 1 QUESTION 23 Performance-based logistics (PBL) is largely based on which of the following aspects? value add and overall costs maximizing the value of each individual transaction getting a low provider cost o vaguely defined objectives and goals
QUESTION 20: The statement that is NOT consistent with optimizing the supply base for professional services is "working with a large number of suppliers.
When optimizing the supply base, it is more effective to consolidate and work with a select number of suppliers who can meet the organization's needs efficiently and effectively. Working with a large number of suppliers can lead to complexities in managing relationships, quality control, and coordination.
QUESTION 21: The challenge to managing the service supply chain that is NOT listed is "inferior project progress." The challenges mentioned include poorly thought-out expectations, defining completion, and scope creep. While inferior project progress could be a challenge in managing the service supply chain, it is not explicitly mentioned in the options.
QUESTION 22: The correct option for an example of an internal method for accomplishing indirect spend is "automating requisitions / standardization," and for an external method, it is "purchasing consortia/standardization."
QUESTION 23: Performance-based logistics (PBL) is largely based on the aspect of "value add and overall costs." PBL focuses on achieving performance outcomes and optimizing costs while delivering value-added services.
It's important to note that the options provided are not exhaustive, and there may be other valid answers or considerations related to these questions.
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Evaluate the US economy in 2021 using supply and demand graphs.
The United States economy has experienced major changes due to COVID-19, resulting in a considerable shift in supply and demand.
The economy has been adversely impacted by the pandemic and subsequent lockdowns, as evidenced by a high unemployment rate and a decline in business activity. As of 2021, the country's economy is projected to recover from the COVID-19 pandemic.The graph of the supply and demand in 2021 can be divided into four quadrants.
The economy, according to supply and demand, is in equilibrium, with prices and the quantity of goods and services exchanged stabilizing. With an increase in demand, prices have risen, resulting in an increase in supply. The government has taken various steps to support the economy's recovery by providing stimulus packages, unemployment assistance, and other financial aid to those impacted by the pandemic.In conclusion, the US economy has been affected by the pandemic and is in a state of recovery, as evidenced by the supply and demand graph in 2021.
The economy has been impacted by both supply and demand factors, resulting in a change in prices and a rise in unemployment. The government's intervention has helped to stabilize the economy, and it is expected to continue to improve in the coming months.
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Suppose Y₁ = â + ÂX¡ + e¡ using the Ordinary Least Squares (OLS) method, derive the expression to calculate ß if â is assumed to be zero (0).
Given the model:
Y_i = a + ßX_i + e_i
where a is the intercept and ß is the coefficient for X_i.
If we assume a = 0, then the model simplifies to:
Y_i = ßX_i + e_i
To calculate ß using Ordinary Least Squares, we minimize the sum of squared errors:
Σ(Y_i - ßX_i)^2
Taking the derivative with respect to ß and setting it equal to 0 gives:
d/dß[Σ(Y_i - ßX_i)^2] = 0
Performing the differentiation yields:
-2Σ(Y_i- ßX_i)(-X_i) = 0
Solving for ß gives:
ß = [ΣY_i*X_i] / [ΣX_i^2]
So in summary, if the intercept a is assumed to be 0, then the OLS coefficient ß can be calculated as:
ß = [ΣY_i*X_i] / [ΣX_i^2]
Where ΣY_i*X_i is the sum of the products of Y_i and X_i, and ΣX_i^2 is the sum of the squares of X_i.
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To derive the expression to calculate β if  is assumed to be zero, we need to use the fact that the coefficients in the OLS regression are the coefficients of the lagged values of the dependent variable.
If we assume that  is equal to zero, then we can write the regression equation as:
Y1 = β0 + β1X1 + β2X2 + β3X3 + Â + e
where  is the error term, β1 is the coefficient of X1, β2 is the coefficient of X2, and β3 is the coefficient of X3.
Expanding the equation, we get:
Y1 = β0 + β1(Y1 - β0 - β2X2 - β3X3) + Â
Substituting  = 0, we get:
Y1 = β0 + β1(Y1 - β0 - β2X2 - β3X3)
Expanding the equation further, we get:
Y1 = β0 + β1Y1 + β1(β0 + β1Y1 - β2X2 - β3X3)
Substituting Y1 = Y2, we get:
Y1 = β0 + β1(β0 + β1Y2) + β1(β0 + β1(β0 + β1Y2) - β2X2 - β3X3)
Repeating the process, we get:
Y1 = β0 + β1(β0 + β1Y2 + β1(β0 + β1Y2) - β2X2 - β3X3) + β1(β0 + β1(β0 + β1Y2 + β1(β0 + β1Y2) - β2X2 - β3X3) - β2X3 - β3X4)
We can continue this process by substituting Y1 = Y3, Y2 = Y4, and so on. This gives us a recursive equation for the coefficients of the lagged dependent variable:
β0 = Y
β1 = Y - β2X2 - β3X3
β2 = Y - β3X3 - β4X4
β3 = Y - β4X4 - β5X5
Therefore, the expression to calculate β if  is assumed to be zero is:
β = (Y - β2X2 - β3X3 - β4X4 - β5X5) / (X2 - X3 - X4 - X5)
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Jack and Tim produce calculators for CASIO. Jack is new and can only produce 60 calculators per hour, while Tim's experience allows him to produce 120 calculators per hour. CASIO buys a new machine that can produce 100 calculators per hour. Both Jack and Tim work 40 hours per week, but one of them is assigned to use the machine instead of producing calculators by hand. To obtain maximum average hourly productivity is assigned to use the machine and their combined average hourly productivity as a team is calculators. A Jack; 80 B Jack; 110 C Tim; 110 D Tim; 80
(Option D) Tim; 80. This configuration maximizes the overall productivity by utilizing Tim's higher efficiency with the machine, resulting in a combined average hourly productivity of 80 calculators.
To maximize the average hourly productivity, the more efficient worker should be assigned to use the machine. Tim, with his ability to produce 120 calculators per hour, has higher productivity than Jack's 60 calculators per hour. Therefore, Tim should be assigned to use the machine, allowing him to produce 100 calculators per hour.
As a result, Jack's productivity remains at 60 calculators per hour, while Tim's productivity decreases to 80 calculators per hour due to the machine's capacity constraint. Since Tim's productivity is now lower than his original hand production rate, the combined average hourly productivity of the team becomes 80 calculators per hour.
Hence, the answer is D Tim; 80.
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.please please answer all the questions incomplete answers will receive thumb down
1. For an employee who is paid monthly, completed the pre-2020 Form W-4, and claims 2 federal withholding allowances, $_______ would be subtracted from gross pay for withholding allowances prior to calculating the federal income tax withholding under the percentage method.
2. A local income tax that must be withheld in certain municipalities is a _____ deduction.
A. gross
B. taxable
C. mandatory
D. voluntary
1. For an employee who is paid monthly, completed the pre-2020 Form W-4, and claims 2 federal withholding allowances, $226.92 would be subtracted from gross pay for withholding allowances prior to calculating the federal income tax withholding under the percentage method.
Explanation: The amount subtracted from gross pay for each withholding allowance depends on the employee's pay frequency and the tax year. For the pre-2020 Form W-4, for monthly pay frequency, each allowance reduces the taxable income by $113.46 ($4,300 divided by 12 months), resulting in a reduction of federal income tax withholding.
2. A local income tax that must be withheld in certain municipalities is a **mandatory** deduction.
Explanation: Local income tax withholding is required by law in specific municipalities or jurisdictions. It is not optional or voluntary but rather a legal requirement for employers to withhold this tax from employees' wages. Therefore, the correct answer is C. mandatory.
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Expropriation of minority shareholders means that minority shareholders O do not receive dividends. O are adversely affected by the actions of controlling shareholders. O must sell their shares upon demand. O cannot own shares in foreign firms.
Expropriation of minority shareholders means that minority shareholders are adversely affected by the actions of controlling shareholders.
Expropriation of minority shareholders is when the owners of a company's small amount of shares, such as the minority shareholders, are deprived of their rights to the assets that they are supposed to own.
When the majority shareholders, who own a substantial portion of the company's stock, take control of the company and use it to advance their interests rather than the company's, the expropriation of minority shareholders happens.
The expropriation of minority shareholders can be expressed in various ways, including refusing to pay dividends, undervaluing assets, selling assets at less than market value, excessive executive pay, and taking away voting rights.
The term "expropriation" refers to the process of taking a company's private property without the owner's agreement, for the benefit of the public. Expropriation is a legitimate practice and can be justified in cases where it is for the greater good of society, such as the creation of a new road or bridge.
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Describe the Shifts in the World Economy over the Last 20 Years.
What Are the Implications of These Shifts for International
Businesses Based in united Arab Emirates
The shifts in the world economy over the last 20 years have created increased competition, market volatility, and new opportunities for UAE-based international businesses.
Over the past two decades, the world economy has witnessed significant transformations. Emerging markets such as China, India, and Brazil have experienced rapid economic growth and have become major players in the global marketplace. This shift has led to a redistribution of economic power and has opened up new markets for international businesses.
Globalization has also played a crucial role, enabling companies to expand their operations globally and access new customer bases. Advances in technology, particularly the internet and digital platforms, have revolutionized business operations, making it easier for companies in the UAE to engage in international trade, reach global consumers, and streamline their supply chains.
However, these shifts also present challenges for businesses in the UAE. Increased competition from emerging markets means that companies need to continuously innovate and differentiate themselves to remain competitive. Market volatility and geopolitical risks can impact business operations and require organizations to be adaptable and agile in their strategies.
On the positive side, these shifts offer opportunities for UAE-based businesses to diversify their markets, expand into new regions, and form strategic partnerships. By understanding and adapting to the changing global landscape, businesses in the UAE can leverage their strengths and capitalize on emerging trends to drive growth and success in the international arena.
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Monroe Company has $3,000,000 in credit sales during 2014. The beginning balance of
the allowance for doubtful accounts is $30,000 and the company writes off $7,000 in bad
debts during the year. a. Determine the estimated amount needed in the allowance for doubtful accounts using
the aging of accounts receivable method, given that $1,600,000 of receivables are
current (estimated that 0.5% are uncollectible), $349,000 are 1-60 days late (estimated
that 1.25% are uncollectible) and $52,000 are over 60 days late (estimated that 50% are
uncollectible).
b. Using the aging of accounts method and your calculation from part a., provide the
necessary journal entry to record bad debt expense and adjust the allowance for
uncollectible accounts to the necessary balance.
A) the estimated amount needed in allowance for doubtful accounts using the aging of accounts receivable method is $38,363. B) The necessary journal entry to record bad debt expense and adjust the allowance for uncollectible accounts to the necessary balance is Bad debt expense Dr $31,363 and Allowance for doubtful accounts Cr $31,363.
a) Calculation of estimated amount needed in allowance for doubtful accounts using the aging of accounts receivable method,Given that the total amount of credit sales = $3,000,000
The beginning balance of the allowance for doubtful accounts is $30,000
The company writes off $7,000 in bad debts during the yearReceivables that are current = $1,600,000 and 0.5% are uncollectible, then the amount uncollectible is $1,600,000 * 0.5% = $8,000Receivables that are 1-60 days late = $349,000 and 1.25% are uncollectible, then the amount uncollectible is $349,000 * 1.25% = $4,363
Receivables that are over 60 days late = $52,000 and 50% are uncollectible, then the amount uncollectible is $52,000 * 50% = $26,000
Total estimated amount of uncollectible accounts = $8,000 + $4,363 + $26,000 = $38,363
Therefore, the estimated amount needed in allowance for doubtful accounts using the aging of accounts receivable method is $38,363.
b) The necessary journal entry to record bad debt expense and adjust the allowance for uncollectible accounts to the necessary balance:Bad debt expense Dr $31,363 Allowance for doubtful accounts Cr $31,363
The allowance for doubtful accounts will be adjusted to ($30,000 + $31,363 - $7,000) = $54,363.
Based on the calculations, the estimated amount needed in allowance for doubtful accounts using the aging of accounts receivable method is $38,363.
The necessary journal entry to record bad debt expense and adjust the allowance for uncollectible accounts to the necessary balance is Bad debt expense Dr $31,363 and Allowance for doubtful accounts Cr $31,363.
The allowance for doubtful accounts will be adjusted to ($30,000 + $31,363 - $7,000) = $54,363.
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How do automatic stabilizers impact tax revenue and government spending during a recession?
Tax revenue will ______________ and government spending will ______________.
Lilliput is a country that has closed borders and does not import or export any goods or services; hence, they do not worry about trade with other countries.
Total spending for the federal government of Lilliput for the last fiscal year was $1.06$1.06 billion. The country collected $1.05$1.05 billion in taxes during this same fiscal year. Assume government transfers were zero.
Based on this information, what is Lilliput's budget balance?
Enter your answer to two decimal places.
budget balance: $ billion
In the last fiscal year, Lilliput was running
Lilliput's budget balance was -$0.01 billion in the last fiscal year. It indicates that the government has spent more than it has collected.
During a recession, the economy of a country may go through a decrease in aggregate demand. When the aggregate demand is lowered, it results in a decrease in income levels of the country, resulting in lower tax revenues. Automatic stabilizers such as unemployment compensation and progressive tax rates have an impact on tax revenue and government spending during a recession.
Hence, in a recession, tax revenue falls, and government spending increases. Automatic stabilizers are economic policies and programs designed to reduce the impact of economic fluctuations. Automatic stabilizers are considered countercyclical because they help to dampen the business cycle by increasing spending during recessions and decreasing it during economic booms.
When there is an economic boom, automatic stabilizers work in reverse, decreasing government spending and increasing tax revenue. Lilliput's budget balance can be calculated using the formula: Budget Balance = Government Revenue - Government Expenditure Given, Government Expenditure = $1.06$1.06 billion Government Revenue = $1.05$1.05 billion Budget Balance = $1.05$1.05 billion - $1.06$1.06 billion= -$0.01 billion
Therefore, Lilliput's budget balance was -$0.01 billion in the last fiscal year. It indicates that the government has spent more than it has collected.
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Explain the most appropriate type of policy for our economy right now, fiscal or monetary policy. Analyze the one pro and con of using each policy to help stabilize the economy.
Determining the most appropriate type of policy for the economy requires considering the current economic conditions and goals. Fiscal policy and monetary policy are two key tools used by governments to stabilize the economy.
Fiscal policy involves government spending and taxation. It aims to influence aggregate demand and economic activity. In times of economic downturn, expansionary fiscal policy can be used to stimulate the economy by increasing government spending and/or reducing taxes. Conversely, contractionary fiscal policy can be implemented during periods of high inflation or economic overheating by reducing government spending and/or increasing taxes.
One advantage of fiscal policy is its ability to directly target specific sectors or areas of the economy. For example, increased government spending on infrastructure projects can create jobs and stimulate demand in the construction industry. However, a drawback of fiscal policy is that it is subject to political considerations and implementation delays, which can limit its effectiveness and timeliness in responding to economic changes.
Monetary policy, on the other hand, is managed by a central bank and focuses on controlling the money supply and interest rates to influence borrowing, spending, and investment. Expansionary monetary policy involves lowering interest rates and increasing the money supply to encourage borrowing and investment, while contractionary monetary policy involves raising interest rates and reducing the money supply to curb inflationary pressures.
One advantage of monetary policy is its ability to be implemented quickly and flexibly, as central banks have the authority to adjust interest rates and monetary conditions. However, a limitation of monetary policy is that its effectiveness may be constrained when interest rates are already low, as further rate reductions may have limited impact on stimulating borrowing and investment.
In terms of the current economy, the choice between fiscal and monetary policy depends on the specific circumstances. If the economy is experiencing a severe downturn with high unemployment, fiscal policy may be more suitable as it can directly target job creation and stimulate demand through government spending. On the other hand, if inflationary pressures are a concern, monetary policy adjustments by the central bank may be more appropriate to control borrowing costs and money supply.
Overall, both fiscal and monetary policy have their advantages and limitations. The effectiveness of each policy depends on the specific economic conditions and the policy tools available. A combination of both policies, coordinated and implemented effectively, can provide a more comprehensive approach to stabilize the economy and achieve desired outcomes.
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Question 2 The Management Accountant plays an important role in the modern business environment and his/her activities may be categorized as providing information under the key headings of planning, control and decision making. You have just been appointed to a new role as Management Accountant in Woezor Ltd, a large engineering company producing a wide range of parts for the automobile industry. This new role has been created following a majority decision of the Board of Directors based on the advice of the company's auditors. However, the Managing Director comes from a marketing background and does not understand why the company needs another accountant as there is already a Financial Accountant employed on a full time basis. She voted against the creation of the new position and considers the cost of your remuneration to be an unwelcome burden which will only serve to reduce bx which management the company's reported profits. According to her the equation Y= a - accountant always uses are not relevant in modern day business environment. You are aware of the strong opinion of the Managing Director and as your first task, you decide to attempt to convince her of the importance of Management Accounting in the modern business environment and also suggest some ways that you can ensure your future role in Woezor Ltd is financially viable. Required: Prepare a Memorandum to the Managing Director in which you address her concerns using the following guidelines: i) Distinguish clearly between Financial Accounting and Management Accounting under any FOUR different headings. ii) For each of the THREE key headings of planning, control and decision making; outline one Management Accounting technique and how it would lead to stronger commercial success for the Prepared company. undrerten 2011 pard Oriented reRed on 2010 R
In the memorandum to the Managing Director, the importance of Management Accounting in the modern business environment is highlighted, addressing her concerns about the need for another accountant.
The distinction between Financial Accounting and Management Accounting is explained under four different headings. Additionally, one Management Accounting technique is outlined for each of the three key headings of planning, control, and decision making, demonstrating how they contribute to stronger commercial success for Woezor Ltd.
Dear Managing Director,
I am writing to address your concerns regarding the creation of the Management Accountant role at Woezor Ltd and to emphasize the importance of Management Accounting in the modern business environment. It is crucial to distinguish between Financial Accounting and Management Accounting as they serve different purposes and provide distinct sets of information.
Under the heading of financial reporting, Financial Accounting focuses on external stakeholders and is primarily concerned with providing historical financial information for compliance and transparency purposes. On the other hand, Management Accounting is internally focused and provides timely and relevant financial and non-financial information to aid in decision making, planning, and control within the organization.
In terms of planning, Management Accounting plays a vital role by providing techniques such as budgeting and forecasting. These techniques enable the company to set targets, allocate resources effectively, and monitor performance against the established plans. By utilizing these techniques, Woezor Ltd can enhance its strategic planning process, optimize resource allocation, and improve overall financial performance.
Under the heading of control, Management Accounting provides tools such as variance analysis and performance measurement systems. These tools help in monitoring actual performance against the planned targets, identifying areas of inefficiency or underperformance, and taking corrective actions. By implementing robust control mechanisms, Woezor Ltd can improve operational efficiency, reduce costs, and maximize profitability.
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According to the law of supply, and the law of demand, as the price of homes in this area increases, the quantity of homes supplied will and the quantity of homes demanded will holding all else constant. Which of the following options correctly fills in the planks? a. decrease / decrease b. decrease / increase c. increase / decrease d. increase / increase
If the quantity of homes supplied will increase and the quantity of homes demanded will decrease, holding all else constant. The correct option is: c) increase / decrease.
According to the law of supply, the higher the price of a good, the higher the quantity supplied, holding all else constant. On the other hand, according to the law of demand, the higher the price of a good, the lower the quantity demanded, holding all else constant.
Therefore, as the price of homes in this area increases, the quantity of homes supplied will increase, as sellers would want to produce more homes to take advantage of the high price and earn more profits. Meanwhile, the quantity of homes demanded will decrease, as buyers would be less willing to buy homes due to the high price.
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On January 1, 2021, Frontier World issues $40.8 million of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. The proceeds will be used to build a new ride that combines a roller coaster, a water ride, a dark tunnel, and the great smell of outdoor barbeque, all in one ride.
Required:
1-a. If the market rate is 6%, calculate the issue price. (FV of $1. PV of $1. FVA of $1, and PVA of $1) (Use appropriate factor(s) from the tables provided. Do not round interest rate factors. Enter your answers in dollars not in millions. Round Market interest rate" to 1 decimal place. Round your final answers to the nearest whole dollar.)
Bond Characteristics Amount
Face amount $40,800,000
Interest payment ______
Periods to maturity ______
Market interest rate _______
1-b. The bonds will issue at
A. Discount
B. A Premium
C. Face amount
1. a. To calculate the issue price of the bonds, we need to use the present value of an annuity (PVA) formula. The given bond characteristics are:
Face amount: $40,800,000
Interest payment: 7% (semiannual)
Periods to maturity: 10 years (20 semiannual periods)
Market interest rate: 6% (semiannual)
First, let's calculate the interest payment per period:
Interest payment = Face amount × Interest rate
Interest payment = $40,800,000 × 7% = $2,856,000
Next, let's calculate the present value of the bond's cash flows using the PVA formula:
Issue price = Interest payment × PVA factor (n=20, i=6%)
Using the PVA table, the PVA factor for 20 periods at a market interest rate of 6% is 12.4622.
issue price = $2,856,000 × 12.4622 = $35,508,979.20
Rounding to the nearest whole dollar, the issue price of the bonds is $35,508,979.
1. b. The bonds will issue at a discount because the issue price ($35,508,979) is less than the face amount ($40,800,000). Therefore, the answer is: A. Discount
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You have started a digital based fruit and vegetables business in your town and planning to expand in other cities. But for doing that you need additional capitals which could be obtained by selling part of your business to venture capitals or private angel investors. However, you know that to be able to do that you need to value your own business first. Therefore, you need
to estimate the number of shares of your business that would need to be put on sale to the investors.
Your current year profit before interest and taxes (EBIT) is IDR 1,5 billion from making annual sales of IDR 5 billion, which you expect to grow by an annual average of 20% for the next 5 years. You also know that you must pay taxes annual taxes at around 25%.
Furthermore, the weighted average cost of capitals (WACC) of your business is 12%,
depreciation of fixed assets is IDR 200 million every year. The business is also making constant investment of IDR 500 million.
The valuation of the business yields a negative value, indicating that the business is not currently generating enough cash flows to justify selling shares to investors.
To estimate the number of shares that would need to be put on sale to investors, we need to determine the value of the business. We can use the discounted cash flow (DCF) valuation method to calculate the present value of future cash flows.
Calculate the after-tax cash flows:
Annual Sales = IDR 5 billion
EBIT = IDR 1.5 billion
Taxes (25%) = EBIT * 25% = IDR 375 million
Depreciation = IDR 200 million
Net Operating Profit After Taxes (NOPAT) = EBIT - Taxes = IDR 1.125 billion
Free Cash Flow (FCF) = NOPAT + Depreciation - Investment = IDR 1.125 billion + IDR 200 million - IDR 500 million = IDR 825 million
Calculate the present value of future cash flows:
Growth Rate = 20%
WACC = 12%
Year 1 FCF = IDR 825 million
Year 2 FCF = IDR 825 million * (1 + Growth Rate) = IDR 825 million * 1.2 = IDR 990 million
Year 3 FCF = IDR 990 million * (1 + Growth Rate) = IDR 990 million * 1.2 = IDR 1.188 billion
Year 4 FCF = IDR 1.188 billion * (1 + Growth Rate) = IDR 1.188 billion * 1.2 = IDR 1.425 billion
Year 5 FCF = IDR 1.425 billion * (1 + Growth Rate) = IDR 1.425 billion * 1.2 = IDR 1.71 billion
Present Value (PV) = FCF / (1 + WACC)^n
PV of Year 1 FCF = IDR 825 million / (1 + 12%)^1 = IDR 737.5 million
PV of Year 2 FCF = IDR 990 million / (1 + 12%)^2 = IDR 792.18 million
PV of Year 3 FCF = IDR 1.188 billion / (1 + 12%)^3 = IDR 858.79 million
PV of Year 4 FCF = IDR 1.425 billion / (1 + 12%)^4 = IDR 902.61 million
PV of Year 5 FCF = IDR 1.71 billion / (1 + 12%)^5 = IDR 942.36 million
Total PV = Sum of PV of all years = IDR 4,233.44 million
Determine the value of the business:
Value of the Business = Total PV + Terminal Value
Terminal Value = Year 5 FCF * (1 + Growth Rate) / (WACC - Growth Rate) = IDR 1.71 billion * 1.2 / (12% - 20%) = IDR -17.1 billion (negative value due to high growth rate)
Therefore, Value of the Business = IDR 4,233.44 million - IDR 17.1 billion = IDR -12,866.56 million (negative value)
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Question 23 When preparing to enter new foreign markets, firms must first conduct market research create distribution channels build sufficient inventories train domestic employees Question 24 Which is not one of the five job characteristics of the Hackman and Oldman Motivational Scales? task identity skill variety standardization O feedback Question 25 different generations working side-by-side in the For the first time in American history there are now workplace 6 5 3 Question 26 Which of the following is not one of the trends regarding performance reviews and appraisals? performance improvement mindset employee centric performance discussions ooo formal and-of-year appraisals real-time feedback
When preparing to enter new foreign markets, firms must first conduct market research, create distribution channels, build sufficient inventories, and train domestic employees.
Question 23: Before entering new foreign markets, firms must conduct market research, establish distribution channels, build inventories, and train domestic employees.
Question 24: Standardization is not one of the five job characteristics in the Hackman and Oldman Motivational Scales.
Question 25: There are now six different generations working side-by-side in the workplace for the first time in American history.
Question 26: Real-time feedback is not one of the trends regarding performance reviews and appraisals; the trends include a performance improvement mindset, employee-centric performance discussions, and a shift away from formal end-of-year appraisals.
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A weekly survey is conducted of town residents about harmful public reaction to project that is currently in progress. A sample of 100 residents is questioned on their feeling toward the project. The results to date are shown below. Analyze this data using an appropriate control chart with a two-sigma limit:
Week
Number 1 2 3 4 5 6 7 8
Opposed 12 10 12 9 8 14 11 10
To analyze the data using an appropriate control chart, create an individuals control chart (also known as an XmR chart) with two-sigma control limits. This control chart is used to monitor variation over time and detect any unusual patterns or shifts in the data.
First, calculate the average (X-bar) and moving range (MR) for each week:
Week Opposed
1 12
2 10
3 12
4 9
5 8
6 14
7 11
8 10
X-bar (Average) = (12 + 10 + 12 + 9 + 8 + 14 + 11 + 10) / 8 = 10.75
Next, we calculate the moving range (MR) for each week:
MR(1-2) = |10 - 12| = 2
MR(2-3) = |12 - 10| = 2
MR(3-4) = |9 - 12| = 3
MR(4-5) = |8 - 9| = 1
MR(5-6) = |14 - 8| = 6
MR(6-7) = |11 - 14| = 3
MR(7-8) = |10 - 11| = 1
Next, calculate the average of the moving ranges (MR-bar):
MR-bar = (2 + 2 + 3 + 1 + 6 + 3 + 1) / 7 = 2.43
Using the two-sigma control limits, we calculate the control limits for the individuals chart:
Upper Control Limit (UCL) = X-bar + 2 * (MR-bar / d2)
Lower Control Limit (LCL) = X-bar - 2 * (MR-bar / d2)
The constant d2 is used to estimate the standard deviation of the moving ranges and depends on the subgroup size. For a subgroup size of 2, the value of d2 is approximately 1.128.
UCL = 10.75 + 2 * (2.43 / 1.128) = 10.75 + 4.313 = 15.063
LCL = 10.75 - 2 * (2.43 / 1.128) = 10.75 - 4.313 = 6.437
Plotting the data points on the individuals control chart:
Week Opposed UCL LCL
1 12 15.063 6.437
2 10 15.063 6.437
3 12 15.063 6.437
4 9 15.063 6.437
5 8 15.063 6.437
6 14 15.063 6.437
7 11 15.063 6.437
8 10 15.063 6.437
By plotting the data points on the chart, one can visualize any trends, patterns, or points that fall outside the control limits. This helps us identify any unusual variations in the data that may require further investigation.
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A firm is considering whether to purchase or lease land-moving equipment.
The data associated with the purchase are as follows
Initial cost = $150,000
Residual value = $12,000
Maintenance cost = $1,800/per year
Operator cost per day = $300/day
If the equipment is rented, the operator cost is incurred, at the rate of $300 per day and $100 for the daily rental of the equipment.
Determine the minimum number of days per year the equipment must be used to justify the purchase. Use an interest rate of 7%.
Life = 10 years
The minimum number of days per year the equipment must be used to justify the purchase is 41 days per year (rounded up to the nearest whole number).
Let us consider the option of purchasing the land-moving equipment for the firm. The initial cost for the purchase is $150,000. The residual value of the equipment is $12,000.
The equipment would last for a total of 10 years. The annual maintenance cost is $1,800.
Let us calculate the Present value of the purchase cost.
Present Value of Purchase Cost= Future value of Purchase cost/ (1+ i) ^ n
where i = 7% and n= 10 years
Initial cost of the equipment = $150,000
Residual value of the equipment = $12,000
Future Value of Purchase Cost = Initial cost - Residual value= $150,000 - $12,000 = $138,000
Present Value of Purchase Cost= $85,165.70
Now let us consider the option of leasing the equipment. If the equipment is rented, the operator cost is incurred at the rate of $300 per day and $100 for the daily rental of the equipment.
Therefore the daily cost of rental and operator will be $300+$100=$400.
Let us calculate the Present value of leasing cost.
Present Value of Leasing Cost = Annual Leasing cost / (1+ i) ^ n
where D is the total number of days the equipment is leased in a year.
Therefore, Present Value of Leasing Cost = D * $400 / (1+0.07) ^ 10
In order to find out the minimum number of days per year the equipment must be used to justify the purchase, let us equate the cost of leasing and purchasing the equipment.
Present Value of Purchase Cost= Present Value of Leasing Cost
$85,165.70 = D * $400 / (1+0.07) ^ 10
D = 40.51
Therefore, the minimum number of days per year the equipment must be used to justify the purchase is 41 days per year (rounded up to the nearest whole number).
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Sustainable Income and Quality of Earnings Recently, Johnson Corporation improperly capitalized $400,000 of expenses. As a result, Johnson's financial statement will O overstate net income and understate assets. O understate net income and overstate expenses. O overstate revenues and understate net income. overstate both net income and assets.
The appropriate option is to "overstate both net income and assets" in terms of financial statements of Johnson Corporation. A sustainable income and quality of earnings is an evaluation of the consistency and transparency of earnings as well as the capacity of earnings to be sustained over the long term.
Sustainable income is a phrase that refers to income that can be sustained over time. A company's earnings sustainability has an impact on its ability to expand, its share price, and its investment attractiveness. A sustainable income represents earnings that are likely to continue in the future. Quality of earningsQuality of earnings is an assessment of the consistency, dependability, and repeatability of a company's reported earnings.
The quality of earnings indicates how much of a company's income may be regarded as genuine and trustworthy, which may be critical in determining the company's intrinsic worth and investment potential. Johnson Corporation improperly capitalized $400,000 of expenses, which implies that they treated the expenses as an asset, meaning that the company has overstated its assets and net income. This overstatement is harmful to the company in the long run since it may be unable to repeat the same over a long period of time. The sustainability of income is critical because it reveals how much of the earnings generated by a company are repeatable and dependable. An investor may use the quality of earnings to evaluate the sustainability of income. It assesses the consistency, dependability, and accuracy of a company's reported earnings, and how much of a company's earnings can be regarded as authentic and reliable. The quality of earnings is critical in assessing a company's intrinsic worth and investment potential. A firm with consistently dependable income is more attractive to investors because it suggests that it is capable of generating sustainable profits over the long run. As a result, an understanding of earnings quality may help investors to select firms with consistent income over time and avoid companies with unreliable earnings, lowering their investment risks.
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