Answer:
pros and cons are the 2 tyes of it
Explanation:
on january 1, 2024, white water issues $520,000 of 5% bonds, due in 15 years, with interest payable semiannually on june 30 and december 31 each year. assuming the market interest rate on the issue date is 6%, the bonds will issue at $469,041.
Since the market value is equal to the face value (bond rate equals the market rate) ,so the Market interest is 15600.
Issue Entry
Date
1. Record the Bond Issue
Jan 1 2021
Cash 469041
Discount on Bonds Payable 50959
To Bonds Payable 520000
(Record the Issue of the Bond with Discount)
Journal entries for interest Payment
2. Record the interest payment and amortization
Date
June 30 2021
Interest Expenses 14071
Discount on Bonds Payable 1071
To Cash 13000
(Record the interest Expense and amortization of Discount)
3. Record the second interest payment and amortization
Date
Dec 31 2021
Interest Expenses 14130
Discount on Bonds Payable 1103
To Cash 13000
(Record the interest Expense and amortization of Discount)
Since the market value is equal to the face value (bond rate equals the market rate)
Any discount or premium won't be taken into account by the business.
The coupon payment will be equal to the market interest cost.
Since the rate is 6% each year, we divide by two.
obtaining the semiannual rate
0.06/ 2 = 0.03
Cash gains and interest costs
520,000 x 0.03 = 15600
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What are the 4 ways banks make money?.
Despite the fact that banks are privately owned and profit-oriented businesses, public authorities have long acknowledged the significance of banking.
How do banks generate revenue?The spread, or the difference between the interest rates they pay on deposits and the interest rates they get on loans they make, is how they generate revenue.On the securities they own, they receive interest.For consumer services including checking accounts, financial planning, loan servicing, and the sale of other financial goods, they are compensated (e.g., insurance and mutual funds).borrowing funds from other banks or from customers who deposit money at the bank.To more learn about banks make money refer to:
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What mrp term is defined as being difference between the gross requirements and the currently available inventory?.
The components and materials needed to make a specific product are determined by a system known as material requirements planning (MRP).
In inventory management, what separates the gross requirement from the net requirement?A gross requirement plan is a plan that displays the total demand for a product and also indicates when production should begin to meet its requirements. A net requirement plan accounts for on-hand inventory and scheduled receipt at each level.
What distinguishes MRP and ERP from one another?The primary difference between ERP and MRP is that while MRP systems are primarily concerned with materials management, ERP systems support the planning and automation of a variety of back-office business functions. ERP has a direct impact on all areas of business including planning, accounting, manufacturing, supply chain, customer management, and quality.
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if the united states cuts back on imports from foreign countries, the most likely result would be group of answer choices
As the US starts manufacturing goods that it previously imported, there will be a significant increase in employment.
The absence of a product or the fact that importing it is less expensive than producing it domestically are the two main reasons why a nation imports a given good. There is little doubt that the United States will start producing what it used to import if it reduces its reliance on imports from other nations. Numerous new jobs will be created as a result.
Why do nations trade?
In the sense that it can produce any good with less inputs (such as capital and labor) than other nations need to generate the same good, one country may be more fruitful than others in all things.
Such a nation would nevertheless profit from trading in accordance with its comparative advantage, selling goods in which its absolute advantage was greatest and buying goods in which its absolute advantage was relatively lower (even if still positive).
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on january 1 of this year, barnett corporation sold bonds with a face value of $500,000 and a coupon rate of 7 percent. the bonds mature in 10 years and pay interest annually on december 31. barnett uses the effective-interest amortization method. ignore any tax effects. each case is independent of the other cases. (fv of $1, pv of $1, fva of $1, and pva of $1) required: 1. complete the following table. the interest rates provided are the annual market rate of interest on the date the bonds were issued. note: use appropriate factor(s) from the tables provided. round your final answers to nearest whole dollar amount.
The face value of $500,000 is paid in cash at maturity, and the amount is unaffected by the current market interest rate.
Since interest expense is a cost of borrowing money, it could be the cost of bonds issued by a business. Other costs associated with loans and other types of debt might also be included.
Cash received at issuance 500,000 466,450 536,800
b) Interest expense recorded in Year 1 35,000 37,316 32,208
c) Interest paid in Year 1 35,000 35,000 35,000 d) Principal paid at maturity 500,000 500,000 500,000
Case A - when the coupon rate is the same as the market interest rate, the cash received at issuance is the same as the face value of the bond.
Case B: Because the coupon rate is lower than the market interest rate, the cash proceeds will be lower than the face value. The formula that we can use to determine the bond's issue price is as follows:
Price is equal to the coupon payment times 1-(1+r)-t/r+Face Value/(1+r)t.
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perimeter realty co. pays weekly salaries of $19,000 on friday for a five-day workweek ending on that day. question content area a. journalize the necessary adjusting entry at the end of the accounting period assuming that the period ends on tuesday. if an amount box does not require an entry, leave it blank. blank salaries expense salaries expense salaries expense salaries payable salaries payable salaries payable feedback area feedback partially correct question content area b. journalize the necessary adjusting entry at the end of the accounting period assuming that the period ends on thursday. if an amount box does not require an entry, leave it blank. blank salaries expense salaries expense 15,200 salaries expense salaries payable salaries payable salaries payable 15,200
The journal will be:
Salary expense Dr ($19,000 ÷ 5 days × 2 days) $7,600
To Salary payable $7,600
(Being salary expense is recorded)
Debit accounts receivable and credit billings on construction contract generally can be defined as the journal entry should be made to recognize accounts receivable for long-term construction projects. This journal entry is a "billings in excess of costs" or liability account.
The adjusting entry is performed below:
Salary expense Dr ($19,000 ÷ 5 days × 2 days) = $7,600
To Salary payable $7,600
(Being salary expense is recorded)
The question consist so much words that is similar. Here the simplify question.
Perimeter realty co. pays weekly salaries of $19,000 on friday for a five-day workweek ending on that day. question content area a. journalize the necessary adjusting entry at the end of the accounting period assuming that the period ends on tuesday. if an amount box does not require an entry, leave it blank.
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if a company's offer delivers greater value by exceeding the competitor's offer on important attributes, the company can charge a higher price and , or it can charge the same price and . if a company's offer delivers greater value by exceeding the competitor's offer on important attributes, the company can charge a higher price and , or it can charge the same price and . earn higher profits; lose profits earn lower profits; gain higher profits lose profits; gain more market share earn higher profits; gain more market share lose profits; gain higher profits
The company can charge a higher price and earn higher profit, or it can charge the same price and gain more market share. So the correct option is C. It is because if the company delivers greater value by exceeding the competitor's, company will achieve more profit and gain more market share.
Corporations' generally can be defined as an organization that combined earnings from current production, with breakdowns by industry. There are several types of company or corporation profit, such as gross profit, operating profit, and also net profit.
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Which of the following should typically be ignored because spending has already been made and cannot be changed?
a. variable costs
b. sunk costs
c. marginal costs
d. average marginal costs
Sunk Cost typically be ignored because spending has already been made and cannot be changed.
What do you mean by Sunk Cost ?
A sunk cost is also called as a retrospective cost.It can be defined as an investment which has already incurred and can't be recovered. It includes marketing, research, new software installation or equipment, salaries and benefits, or facilities expenses.To find the sunk cost Subtract the current value from the as-new price.Example include Advertising expenditure , Research , Labor costs.Hence, in the above case the correct answer is Option B.
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FILL IN THE BLANK. leader behavior that is focused primarily on group members' needs and desires and is directed at creating mutual respect or trust is referred to as ___ leader behavior.
A leader behavior that is focused primarily on group members' needs and desires and is directed at creating mutual respect or trust is referred to as a consideration leader behavior.
What is a leader's consideration behaviors?Basically, a consideration refers to the extent to which a leader exhibits concern for the welfare of the members of the group. A consideration behaviors could include being supportive and friendly, representing people's interests, communicating openly with group members, recognizing them, respecting ideas and sharing concern for their feelings. Initiating structure involves “task-oriented” leader behaviors.
The consideration factor is oriented towards interpersonal relationships, mutual trust and friendship, that is, this leadership style is people-oriented.
Some statements used to measure this factor in the LBDQ includes being friendly, treating all group members as his/her equal, looking out for the personal welfare of group members and making him/herself accessible to group members.
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there are five criteria for effective marketing segmentation which of the following segmentation variables best meets the measurable criterion
All members of the segment are active on popular social media and the Company primarily advertises on social media.
Social media is an interactive media technology that allows you to create and share information, ideas, interests, and other forms of expression through virtual communities and networks, and to exchange information and ideas in virtual communities and networks.
Social media platforms enable users to have conversations, share information, and create web content. There are many forms of social media such as blogs, microblogs, wikis, social networking sites, photo sharing sites, instant messaging, video-sharing sites, podcasts, widgets, virtual worlds, etc.
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an adjustable rate loan drawn at 8% with an annual interest rate cap of 2% and an overall interest rate cap of 4% can be adjusted to which of the following rates at the beginning of the second year?
The initial interest rate is 8%. The annual increase is capped at 2%. As a result, the rate for the first year is 8%, or the rate for the second year may be increased by 2% for a total rate of 10%.
What is the primary concern?
Simple rates is a technique to predictably calculate the percent of interest payable on an item over a specified period of time. A straightforward and easy way for figuring out how much cash has paid interest is simple income.
How much interest is required?
The most prominent illustration is the interaction between savers and borrowers, even though borrowers must pay motivation and desire to borrow more funds in order to increase their current spending.
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what is the q2 2022 quarterly revenue amount implied by the accounts receivable balance and days in a/r?
The q2 2022 quarterly revenue amount implied by the accounts receivable balance and days in a/r is $ 26.8 mn.
Accounts receivable is the amount owed by a customer to a company for invoiced products or services. The total amount of all accounts receivable is included in the balance sheet as a current asset, including invoices for items or work performed on credit to customers.
Calculating the problem:Accounts Receivable (A/R) in days = number of working days in quarter × (Accounts receivable/ quarterly revenue)
12 = (91.25)× (3526000/Quarterly revenue)
Quarterly revenue = (3526000 × 91.25)/12
=26812000
=$ 26.8 mn
How do you handle complaints?
Accounts receivable is the amount a company owes a customer for the sale of goods or services. The journal entry used to record such credit sales of goods and services is made by debiting the customer account with a corresponding credit to the sales account.
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as a project manager, you collect opinion-based feedback surveys in an effort to improve a product. what do you call this type of data?
This type of data is Qualitative data. The definition of qualitative data is information that approximates and characterizes. It is possible to notice and document qualitative data. The nature of this data type is not numerical. Focus groups, one-on-one interviews, observations, and other similar techniques are used to gather this kind of data.
Data that conveys the ephemeral and interpretative features of a thing or process is referred to as qualitative data since it cannot be measured or quantified objectively. While qualitative data can be expressed in a variety of forms, including written words, audio recordings, and video clips, quantitative data is virtually always expressed mathematically.
The data set returns more varied outcomes with less simple methods of measurement and analysis than those found in quantitative analysis, particularly when qualitative data is acquired through human reactions.
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Joe is developing the marketing mix for his company's new line of power tools. A brand name, price, and distribution system have been decided. Now Joe is concentrating his efforts on developing the best advertising plan for the product line. The advertising plan is part of Joe's __________ strategy.
Promotion
Joe is focusing his efforts on creating the most effective marketing strategy again for product line. Joe's "Promotion strategy" includes the advertising strategy.
Explain the term Promotion strategy?The part of decision-making that deals with selecting the best combination of advertising, product promotion, personal selling, and publicity for a company's target market communications.
Companies utilize promotional strategy as a tool to market, promote, and sell their products. A corporation decides on its marketing strategy depending on a variety of variables, including the type of product, marketing budget, target market, etc. It is essential to raise product awareness in order to boost sales.As the stated question-
For the new brand of power tools from his company, Joe is creating the marketing mix. The pricing, distribution method, and brand name have all been chosen. Joe is currently focusing his efforts on creating the most effective advertising strategy for the product range.Thus, the advertising strategy is a component of Joe's promotion plan.
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all details related to an employee's earnings, deductions, and net pay throughout the year would be found in multiple choice the payroll register. the individual earnings record. the general journal. the wages expense account in the general ledger.
Related to an employee's earnings, deductions, and net pay throughout the year would be found in multiple-choice payroll register check-in to be a necessary part of their business assist to preserve each of their payroll records and their budgets in order.
It lists payroll information for approximately every worker, consisting of hours worked, gross pay, deductions, and net pay. Payroll registers additionally provide a mixture of employee records at a glance, which may be useful when depositing tax bills, submitting tax returns, and acting different fundamental accounting duties.
The structure of payroll registers is typically a sequence of easy charts (one for each worker at some point of a given pay duration) that
Encompass such statistics as:
Pay period dates (starting and quitting)
Pay date
Hours labored
Relevant pay quotes (ordinary or overtime)
General gross wages
Relevant worker and organization taxes
Gain deductions
Applicable worker and organization taxes
Benefit deductions
Organization advantages contributions
Internet wages
Net fee information (paper check, direct deposit, or pay card)
General ledger as they record every financial transaction of a firm. Furniture accounts, salary accounts, debtor accounts, owner's equity, etc.. are some examples:
General Ledger:
Cash A/C($) Trade Receivables A/C ($)
Jan 01 -400,000--Jan 02 -1,000 Jan 01 24000-Jan 29- 20,000
Jan 29-20,000--Jan 03-15,000
--Jan 07-800.00
--Jan30-1,000
_______________________________________________________
Jan 30 -402,200 --------------- Jan 30- 4,000
_______________________________________________________
Salary A/C($) Service Revenue A/C ($)
Jan 30--10,000 ------------ Jan -50,000
Jan 30--10,000 ------------ Jan 30 -50,000
_______________________________________________________
A general journal is typically used for investigation. Accountants may look back into a general journal to discover more details about a business transaction to understand a balance in a ledger. A general ledger is used to make financial statements to determine a company's account balance.
Another essential step in preserving a payroll sign-up is to perform audits. throughout this system.
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the market is currently at market equilibrium. if a binding price ceiling of p1 is imposed, by how much would the quantity demanded change?
When the government or a government agency establishes the maximum price for an item, that situation is known as a price ceiling.
When a price ceiling falls below the equilibrium price, it becomes legally binding.Equilibrate quantity provided to quantity demanded in order to determine the equilibrium price because at this point, both are equal.2P =300 -P\s3P =300\sP=100$100 is the equilibrium price$100 > $90. Price caps are therefore legally binding.Plug the value of P into the equation for quantity supplied to determine the quantity supplied.QS = 2(100) = 200.Plug the value of P into the equation for quantity demanded to determine the quantity demanded.QD =300 -100= 200 quantities demanded rise while supplies fall when the price is below the equilibrium price. A shortage arises as a result.
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explain to patricia why her marginal cost increases as she increases output beyond 350 web pages per month.
Answer:
This question looks like it's related to diseconomies of scale: https://en.wikipedia.org/wiki/Diseconomies_of_scale
The concept is similar where diseconomies of scale say after a certain point, the average cost to produce one more starts to increase.
In Patricia's case, there might be some things that aren't working as effectively as they did when she was working on the first 350 web pages. For example, she may start losing concentration more easily, which would result in each web page taking a longer time to make which means more costs.
Explanation:
atlantic corp. retired its bonds early which resulted in a gain of $40,000. question: in the journal entry to record the retirement, how should the gain be recorded, and what will be the effect of the gain on the company's net income?
The effect of the gain on the company's net income Gain account should be credited.
Net income is the positive result of subtracting expenses and losses from a company's revenues and profits. A negative result is called a net loss. Net income also known as net income is calculated as revenue minus the cost of goods sold selling general and administrative expenses operating expenses depreciation interest taxes and other expenses.
Net profit represents the overall profitability of a company after deducting all expenses and expenses from gross sales. Net income also includes all other types of income earned by a company. Interest income from investments or income from the sale of assets. Net profit is the profit left after deducting all costs from a company's sales.
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which of the following statements reflects how a fitted regression line is computed? choose every response you believe to be correct.
The squared errors' total is as tiny as it can be. This assertion represents the methodology used to determine the fitted regression line.
To demonstrate the link between a predictor (x) and a responder (y), as well as to determine if a linear, quadratic, or cubic regression best fits your data, use fitted regression lines. Linear. A linear model can demonstrate a constant pace of data growth or decline.
The cost function for linear regression is the least Sum of Squared Errors. Calculate the sum of squares of mistakes for each feasible line. The line that fits the data the best is the one with the lowest sum of squared errors.
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FILL IN THE BLANK. a generic brochure was developed by the___to assist prospective buyers of life insurance, which includes descriptions of all the basic types of life insurance and comparisons of their relative costs.
A generic brochure was developed by the NAIC to assist prospective buyers of life insurance, which includes descriptions of all the basic types of life insurance and comparisons of their relative costs.
The call of the insurer will be truly recognized in all classified ads approximately the insurer or its products, and if any unique man or woman coverage is marketed it will be recognized both with the aid of using shape wide variety of different suitable description.
All classified ads are the duty of the insurer. a hundred and eighty days. If a manufacturer dies or is rendered disabled, a member of the family or an companion can input in an settlement with any other manufacturer to retain the business.
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in the long run, firms can control their costs by adjusting the scale of their production process. drag the appropriate description of the relationship between output and cost to the end of the correct long-run average total cost curve.
Production scale can be defined as the volume of a product or service that a single firm produces.
Explain by looking at the graph
By looking at the graph we can assume that
Point 1 = With more output comes Higher Cost.
( as LRATC is increasing with increase in output)
Point 2 = Cost remains constant regardless of output
( LRATC is constant when output increases )
Point 3 = As Output expands , Cost declines
(as LRATC is decreasing with increase in Output)
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which statement about the outcomes of high-performance work systems is most accurate? sales revenues increase the outcomes of high-performance work systems.
D. The outcomes of each employee contribute to a system's overall high performance is the correct statement.
A high-performance work system is a collection of strategic human resource management (HRM) initiatives that assist businesses in decentralising decision-making in order to increase company performance and profitability.What are CIPD high performance work systems?
The term "high-performance work systems" refers to "a collection, or bundle, of human resource management methods linked to selection, training, performance management, remuneration, and information exchange that are meant to recruit, retrain, and inspire individuals" (Messersmith and Guthrie 2010, p. 242).
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what makes a good exchange rate and what are the factors that impact the exchange rates? what are some arguments for fixed exchange rates?
A good exchange rate is one that is stable and reflects the underlying fundamental forces and trends that impact the two currencies. The exchange rate is determined by supply and demand for each currency.
Factors that influence exchange rates include interest rates, inflation, political stability, economic growth, and global events, Recession, Terms of Trade.
Arguments for fixed exchange rates include that it can reduce uncertainty, create a more stable economic environment, and facilitate international trade.
What is exchange rates?
Exchange rates are the price at which one currency can be exchanged for another. They are the rate at which one currency can be exchanged for another, or the value of one currency in relation to another.
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What is personal safety protocol example?.
Be mindful of your surroundings and the people nearby, especially if you're alone or it's dark out. Always take a friend when you can. As much as possible, stay in well-lit areas. Approach the curb closely.
What is Personal Safety Tips?Be Prepared for Personal Safety
You can lessen your risk of becoming a victim of crime and deter potential offenders by taking a few straightforward precautions.Maintain constant vigilance and awareness of those around you.Get informed about prevention strategies.Be mindful of places and circumstances like dark parking lots and alleys that might give the impression that you are a target for theft.Street Safety Precautions
Be mindful of your surroundings and the individuals nearby, especially if you're alone or it's dark out.Always take a friend when you can.As much as possible, stay in well-lit areas.Approach the curb closely. Avoid areas like bushes, doorways, and alleys where someone might be hiding.Continually move forward while walking with assurance.To Learn more About Personal Safety refer to:
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Yolanda Smith is an unmarried, 34-year-old taxpayer. She will use the head of household filing status, and she has the following income for the year: Wages: $34,500. Interest from a bank savings account: $350. Municipal bond interest: $200. Lottery prize: $250. Gift from her father: $5,000. Yolanda contributed $1,500 to her traditional IRA, which she qualifies for and will deduct. What is Yolanda's adjusted gross income?
Yolanda's adjusted gross income for the year is $33,600.
What is the adjusted gross income?The adjusted gross income represents the taxable income.
The prevailing tax rates will be applied to Yolanda's adjusted gross income to compute the tax liability for the year.
The adjusted gross income (AGI) is computed by deducting eligible income adjustments from the gross income.
Note that municipal bond interests are not taxable, just like the gift from Yolanda's father, which was below $16,000.
Year's Taxable Income:Wages = $34,500
Savings interest = $350
Lottery prize = $250
Traditional IRA = ($1,500)
AGI = $33,600
Thus, Yolanda's tax liability for this year will be based on her adjusted gross income of $33,600.
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His real salary has fallen and his nominal salary has risen.
An assistant manager at a restaurant gets a $100 a month raise. He figures that with his new monthly salary he cannot buy as many goods ans services he could buy last year.
The nominal earnings are broken down by economic price level in real pay. Real salaries will increase if the price level declines and nominal earnings remain unchanged.
What do real wages and nominal wages mean?The nominal earnings are broken down by economic price level in real pay. If nominal wages remain unchanged.The cash you receive from an employer in exchange for your labor is referred to as a nominal wage or a money wage. Nominal wages are not indexed for inflation. A real wage, on the other hand, is a wage that has been increased to account for inflation. Your purchasing power will decrease if the nominal pay growth is less rapid than the inflation rate.The nominal earnings are broken down by economic price level in real pay. Real salaries will increase if the price level declines and nominal earnings remain unchanged.To learn more about Nominal wages refer to:
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in most cases, demand for products or services can be broken into several components. which of the following is not considered a component of demand? group of answer choices a trend cyclical elements seasonal elements average demand for a period previous demand
The previous demand is not considered a component of demand.
What is demand?Demand simply means the willingness of the consumer to buy goods and services without hesitation and to pay a price for them. In simple terms, demand refers to the amount of goods that customers are willing and ready to buy at various prices during a given period of time. Preferences and choices are key drivers of demand and can be described in terms of costs, benefits, returns and other variables.
The amount of goods that customers choose depends modestly on the cost of the goods, the cost of other goods, the income of the customer and his tastes and inclinations. The amount of goods that the customer wants to buy, who can afford the prices offered by the goods and the tastes and preferences of the customer, is called the demand for the goods.
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The value perspective of quality is most important at the FILL IN THE BLANK stage in the creation and delivery of goods and services.
The value perspective of quality is most important at the design stage in the creation and delivery of goods and services.
In geometry and in its applications to drawing, a perspectivity is the formation of an image in a picture plane of a scene considered from a hard and fast factor. The technological know-how of graphical perspective makes use of perspectivities to make realistic pictures in right share. in keeping with Kirsti Andersen, the first creator to describe perspectivity changed into Leon Alberti in his De Pictura (1435).[1] In English, Brook Taylor provided his Linear angle in 1715, in which he defined "perspective is the art of drawing on a plane the Appearances of any Figures, by the rules of Geometry".[2] In a 2nd e book, New concepts of Linear attitude (1719), Taylor wrote
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there are three reasons for the downward slope of the demand curve: the wealth effect, the interest rate effect, and the international trade effect. match each effect with the component of aggregate demand it most closely impacts.
We relate each effect to the component of aggregate demand it most affects:
The international trade effect, is related to the aggregate demand component of Net Exports.The wealth effect, is related to the aggregate demand component of consumption.The interest rate effect, is related to the aggregate demand component of investment.What is the aggregate demand component of an economy?Is a measure of the total amount of goods and services produced and consumed. It is comprised of four components:
consumptioninvestmentgovernment spendingnet exportsEach of these components is affected by different economic factors, and understanding how each of these components affects aggregate demand can be helpful in understanding the overall economic landscape.
There are three reasons for the downward slope of the demand curve: the wealth effect, the interest rate effect, and the international trade effect. Match each effect with the component of aggregate demand it most closely impacts.
1. Investment
2. Net exports
3. Consumption
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a group of products within a product class that are closely related because they perform a similar function, are sold to the same customer groups, are marketed through the same outlets or channels, or fall within given price ranges is called by marketers as .
A product line is a group of items that a company sells.
Product information
“a group of items that are closely related, either because they perform similarly, are promoted to the same customer groups, are supplied through comparable channels, or are priced within a certain range.”
Anything that can be sold on the market to fulfil a consumer’s need or desire is a product. An object, system, or service that is made available for customer usage in response to consumer demand is referred to as a product in marketing.
Commodities are often raw stuff like metals and agricultural products.
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