Greatly increased the weekly order volatility that Barilla was experiencing the price fluctuation and lack of trust.
Price fluctuations are Characterized by erratic upward and downward swings. Price movement or variations for a commodity or collection of commodities in a specific market or market area are referred to as price fluctuation. The price fluctuations that occur over time, given a commodity and market, are essentially price changes. Trust in a relationship opens the door for the possible growth of undesirable attitudes, Behaviours, or feelings like mistrust and jealousy. This can eventually develop into more serious issues like abuse on an emotional or physical level. Depression and trust troubles may be related to one other.
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a job was budgeted to require 4 hours of labor per unit at $12.00 per hour. the job consisted of 6,400 units and was completed in 24,600 hours at a total labor cost of $312,900. what is the total direct labor variance?
The total direct labor variance is $5700 unfavorable.
Given in the Question:
Time = 4 hours
Cost of labor = $12.00
Number of units = 6,400
Total actual labor cost = $312,900.
We will use the formula of total direct labor variance:
Total labor cost variance = Standard labor cost - Actual labor cost
Firstly, we will find the Standard labor cost:
Standard labor cost = 6,400 × 4 × $12.00 = $307,200
Total labor cost variance = Standard labor cost - Actual labor cost
Total labor cost variance = $307,200 - $312,900
Total labor cost variance = -$5,700
Here, negative sign represents the unfavorable amount.
The total direct labor cost variance is $5700 unfavorable.
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effective internal control for purchases generally can be achieved in a well-planned organizational structure with a separate purchasing department that has:
Effective internal control for purchases generally can be achieved in a well-planned organizational structure with a separate purchasing department that has the authority to make purchases of requisitioned materials and services. Hence, option C is correct.
A company's functions, teams, and personnel are outlined hierarchically in an organizational structure. Organizational structures outline the duties of employees, who they answer to, and how corporate decisions are made. Your organizational structure must at the very least incorporate fundamental hierarchies and staff titles.
A hierarchical organizational chart is the pyramid-shaped organizational chart that we previously mentioned. The chain of command runs from the top (such as the CEO or manager) to the bottom (such as entry-level and low-level employees), and every employee has a supervisor.
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The complete question is:
Effective internal control for purchases generally can be achieved in a well-planned organizational structure with a separate purchasing department that has:
A. The ability to prepare payment vouchers based on the information on a vendor's invoice.
B. The responsibility of reviewing purchase orders issued by user departments.
C. The authority to make purchases of requisitioned materials and services.
D. A direct reporting responsibility to controller of the organization.
In 2016, Alliant Corporation acquired Centerpoint Inc. For $352 million, of which $62 million was allocated to goodwill. At the end of 2018, management has provided the following information for a required goodwill impairment test: Fair value of Centerpoint, Inc. $ 256 million Fair value of Centerpoint’s net assets (excluding goodwill) 228 million Book value of Centerpoint’s net assets (including goodwill) 290 million Alliant prepares its financial statements according to IFRS, and Centerpoint is considered a cash-generating unit. Assume that Centerpoint’s fair value of $256 million approximates fair value less costs to sell and that the present value of Centerpoint’s estimated future cash flows is $261 million. Required: Determine the amount of goodwill impairment loss Alliant should recognize
The amount of goodwill impairment loss Alliant should recognize is $29 million.
What is impairment loss?It is a sudden loss in value. It can be result from the unexpected sources like a market crash or natural disaster. Depreciation is an expected loss in market value due to normal wear and tear. For example, a car naturally depreciates once it's driven off the lot.
Now, let's try to answer the question.
As per IFRS, An impairment loss is the amount by which the carrying amount of an asset or a cash-generating unit exceeds its recoverable amount.
The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs of disposal and its value in use.
Value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit.
Carrying Amount of goodwill = $290million - $228million = $62 million
Recoverable amount = higher of its fair value & its value in use(future cash flows expected)
fair value of goodwill = $256 million - $228million = $28 million
value in use for goodwill = $261 million - $228million = $33 million.
Higher of the both = $33 million.
So impairment Loss = Carrying Amount of goodwill - Recoverable amount
= $62 million - $33 million.
= $29 million.
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the effort by business managers to balance marginal increases in revenues against marginal increases in costs, which automatically results in maximum profits for the firm within market and resource constraints is known as
The effort by business managers to balance marginal increases in revenues against marginal increases in costs, which automatically results in maximum profits for the firm within market and resource constraints is known as Economic Equilibrium.
Business managers are responsible for the overall operation of a company or organization. They develop and implement strategies and policies to ensure the long-term success of the business.
The role of business manager is a demanding one, but it can be extremely rewarding. Those who are successful in this role are usually highly motivated and have a strong desire to see their company succeed.
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5. the closed fund is a closed-end investment company with a portfolio currently worth $200 million. it has liabilities of $3 million and 5 million shares outstanding. (lo 4-3) a. what is the nav of the fund? b. if the fund sells for $36 per share, what is its premium or discount as a percent of nav?
The difference between the selling price and the net assets value (NAV), as indicated by the percentage discount, For the purpose of calculating the discount as a percentage of NAV, the difference between the selling price per share and the NAV per share is divided by the total number of shares.
a. The fund's net asset value per share is $39.40.
How can I determine a discount in percentage terms?Compare the final cost to the initial cost. Divide this amount by the initial cost. Last, divide the result by 100.
What is a discount percentage?A discount that is applied to a product or service in the form of a percentage is known as a percentage discount. An item that was originally priced at $100 would now cost $80 with a discount of 20%, for instance.
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Gemini group ordered motor tune ups and oil changes on their entire fleet of company vehicles in the third quarter. How should this expense be recorded?.
In the third quarter, Gemini Group placed orders for oil changes and motor tune-ups for their entire fleet of company vehicles.be recorded as a revenue expenditure for this expense.
Cost, salvage value, and useful life are the determinants of depreciation.
Short-term expenses used in the current period or typically within a year are referred to as revenue expenditures.Revenue expenditures (OPEX) are essentially the same as operating expenses (OPEX) because they include the costs necessary to cover a company's ongoing operational costs.
Give an example of revenue expense.
The term "revenue expenditure" refers to expenses incurred by a company during normal business operations that will result in a profit during the same period. Examples of revenue expenditures include rent, utility bills, salary, insurance, commission, manufacturing, and others.
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1. according to prospect theory, which is preferred? a. prospect a or b? choose between: a(0.80, $50, $0) and b(0.40, $100, $0) b. prospect c or d? decision (ii). choose between: c(0.00002, $500,000, $0) and d(0.00001, $1,000,000, $0) c. are these choices consistent with expected utility theory? why or why not?
Prospect A is preferred due to risk aversion and Prospect D is preferred due to risk-seeking.
According to prospect theory, prospect A is preferred due to risk aversion for gains. While both have the same unexpected change in wealth, A has less risk.
Prospect D, with more risk, is preferred due to the risk-seeking that occurs when there are very low probabilities of positive payoffs.
Violation of Expected Utility theory because preferences are inconsistent. It is also necessary to make the assumptions of preference homogeneity, which means that if D is preferred to C, it will also be true that D* is preferred to C* where these are
C*:(0.00002, $50, $0) and D*:(0.00001, $100, $0)
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1. Describe how SaksFirst builds loyalty for Saks Fifth Avenue.
SaksFirst Built loyalty for Saks Fifth Avenue by offering investors/cardholders points with regard to Gift Cards when they made their purchase. The points were graduated according to how much each card holder is able to spend in a period of time.
What is loyalty?The loyalty business model is a strategic management business model in which company resources are utilized to strengthen the loyalty of customers and other stakeholders in the hope that corporate objectives would be attained or exceeded.
Customer loyalty is based on money, but brand loyalty is based on perception (image and experience) (prices and discounts). Customers that are brand loyal feel that a certain brand symbolizes superior quality and better service than any competing product price is irrelevant. To sustain a best-deal-on-the-market reputation, customer loyalty needs low pricing and constant promotions.
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blair works in the marketing department for a large electronics firm. he is currently trying to determine how his firm is performing relative to the other electronics firms in the industry. which marketing metric would blair use to do this?
Market Share Analysis is the marketing metric would Blair use to determine how his firm is performing relative to the other electronics firms in the industry.
What is electronics ?The electronics industry is the branch of the economy that manufactures electronic devices.It emerged in the 20th century and is now one of the world's largest industries. Today's society uses a wide variety of electronic devices embedded in automated or semi-automated factories run by industry. Products are basically assembled from metal oxide semiconductor transistors and integrated circuits. Integrated circuits are often assembled on printed circuit boards, primarily by photolithography. The size of the industry, the use of toxic substances, and the difficulty of recycling create many problems with e-waste. A key driving force behind the electronics industry as a whole is the semiconductor industry sector, with annual sales exceeding his US$481 billion.To learn more about electronics from the given link :
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your coin collection contains 53 1952 silver dollars. if your grandparents purchased them for their face value when they were new, how much will your collection be worth when you retire in 2063, assuming they appreciate at an annual rate of 4.4 percent? (do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
6310.03 will be collection worth after retiring in 2063.
Considering the values given in the question,
P(Present value) = 53
r(Rate of interest) = 4.4%
n(Time period) = 111
A(Future value) = ?
We know that, Compound interest = P(1+r/100)^n
So, A = 53(1+4.4/100)^111
= 53*119.0571143
= 6310.03
Therefore, After retiring in 2063, the collection will be valued 6310.03.
The interest that is computed using both the principal and the interest that has accrued during the previous period is called compound interest. In contrast to simple interest, compound interest does not factor in the principal when calculating the interest for a subsequent period.
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true or false: although most appraisal assignments involve the valuation of properties with improvement (buildings) on the land, appraisers often must separately value the land.
Although most appraisal assignments involve the valuation of properties with improvements (buildings) on the land, appraisers often must separately value the land. This is a correct statement.
In the context of real estate appraisal assignment refers to an engagement for which a party or individual is retained to act, or would be perceived by the public as acting, as a disinterested entity in rendering an unbiased supportable appraisal. In the appraisal assignments process when the valuation of properties is made, the appraisers must separately value the land with building or construction on it.
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basic hot closed sandwiches are generally those in which the principal filling is served cold between two pieces of bread and grilled.
Panini Grill: A panini grill, also known as a sandwich grill, uses its own heat source to press and cook food. The versatility of this kind of sandwich maker makes it ideal for many applications, especially for regular sandwich manufacture.
What type of sandwich has hot filling sandwiched between two slices of bread?Two pieces of bread with grilled contents are subsequently presented. These sandwiches are hot.
Which sandwiches have warm fillings?The most widely consumed hot sandwiches are varieties of hot dogs and hamburgers. A serving plate with buttered or unbuttered bread, hot meat or other filling, and a sauce, gravy, cheese, or other topping is used to make open-faced hot sandwiches.
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he wage elasticity of labor demand calculation is group of answer choices the % change in wage divided by the % change in quantity of labor demanded. the % change in quantity of labor supplied divided by the % change in wage. the % change in quantity of labor demanded divided by the % change in wage.
The difference between the quantity of labor that is provided and the quantity that is demanded is called the surplus of labor.
The wage rate is set higher than the market wage rate when there is a labor surplus. In order to get back to the equilibrium, the wage rate falls.
Option A: The ratio of the percentage change in wage to the percentage change in the quantity of labor required is correct. This ratio is correct because wage elasticity.
What is the value of excess labor?Marx defines surplus value as the difference between the value produced by living labor and the value paid to the worker by the capitalist in the form of wages.
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which of the following is not a benefit of including multiple predictors in a multiple regression model?
It's far vital to factor out, however, that multiple regression evaluation is a statistical method, not a research design, and as such, it does not set up causation.
The goal of more than one regression evaluation is to apply unbiased variables whose values are recognized to predict the fee of the single dependent value.
Every predictor fee is weighed, the weights denoting their relative contribution to the general prediction.
The important drawbacks of stepwise more than one regression encompass bias in parameter estimation, inconsistencies amongst version choice algorithms, an inherent (but regularly not noted) hassle of multiple speculations checking out, and an irrelevant recognition or reliance on a single pleasant version.
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wine and roses, inc. offers a 10.0 percent coupon bond with semiannual payments and a yield to maturity of 11.00 percent. the bonds mature in 9 years. what is the market price of a $1,000 face value bond? $1,381.47 $1,506.07 $943.77 $1,562.30 $1,076.69
For a bond with a face value of $1,000, the market price is 943.77
Which five aspects of bond valuation are they?The bond's price, interest rate and yield, maturity date, and redemption features are the most significant aspects. You can determine whether a bond is an appropriate investment by analyzing these key components.
The discounted cash flow method is used to determine a bond's value. That is, the price of a bond is the discounted present value of the bond's cash flows at the required rate of return, which includes interest payments and par value repayment.
N per = 9 x 2 = 18
Rate = 11 x 2
PMT = 1000 x 10 % x 1/2 = 50
FV = 1000
PV =?
Market Price = PV(Rate, N per, PMT, FV)
= PV(11%/2,18,50,1000)
= 943.77.
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as the price of video games is raised from $20to $25, their quantity demanded fell from 1.5 million copies to 1 million copies. the price elasticity of demand for video games is:
As the price of video games increased from $20 to $25, the number of copies demanded decreased from 1.5 million to 1 million. The price elasticity of demand for video games is -1.8.
In economics, demand is the quantity of a good that consumers are willing and able to acquire at various prices over a certain time period. The demand curve denotes the link between price and quantity demand. The perceived necessity, price, perceived quality, convenience, accessible alternatives, customers' disposable income and tastes, and many other factors all influence demand for a certain item. The basic demand relationship exists between prospective prices of a good and the quantities that would be purchased at those prices. In general, the relationship is negative, which means that an increase in price causes a drop in the quantity demanded.
The declining slope of the consumer demand curve reflects this negative relationship.
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vector technology's employees are enjoying the internet in the office a bit too much. the company has been suffering a loss in productivity the past year and has determined it to be related to cyber-loafing, which is employee use of work internet access for personal use. the company needs a communication strategy in place that will increase productivity without causing a backlash among employees. the ceo has assembled a task force led by a human resources (hr) manager and comprised of a marketing and finance manager. you are the hr manager. can you balance the company and employees' interests using the right communications methods?
To manage cyber-loafing in the workplace:
Provide designated break times for employees to cyberloaf to channel it to noncritical time periodsMonitoring what your employees are doing on the computer and restricting their internet accessUsing a time tracking app that allows you to monitor the websites and apps your employees visit. You will see which activities consume the most of an employee's time.Cyberslacking, also known as cyberloafing, is the state of being distracted by technology at work. This activity is entirely related to non-work-related or personal internet usage.
When working on a computer, an employee may spend their time playing games, shopping online, or using social media sites.
It's important to remember that cyber-loafing is more than just a lack of productivity. Workers may visit shady websites or download illegal music, infecting the company's network with Trojans.
Even if you allow your employees to take short breaks, you should still implement some cyber-loafing prevention measures.
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Money neutrality suggests that an increase in the money supply leads to _____ in price level and inflation and _____ in real gdp.
Money neutrality suggests that an increase in the money supply leads to an increase in price level and inflation and no change in real GDP.
Money neutrality is a theory that suggests that even though an increase in revenue can lead to a price level increase, it does not have any effect on the GDP. In another word, an increase in monetary value does not affect the economic equilibrium.
According to the theory, all markets clear continuously. Relative price adjusts toward equilibrium. Changes in the money supply don't appear to change the conditions in the economy because it neither create nor destroy machine and don't affect existing knowledge and skill, so aggregate supply should remain constant.
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on january 1 of this year, olive corporation issued bonds. interest is payable once a year on december 31. the bonds mature at the end of four years. olive uses the effective-interest amortization method. the partially completed amortization schedule below pertains to the bonds: date cash interest amortization balance 1/1/20x1 $ 48,813 12/31/20x1 $ 3,600 $ 3,417 $ 183 48,630 12/31/20x2 ? ? ? 48,434 12/31/20x3 ? ? 210 ? 12/31/20x4 ? 3,376 ? 48,000
The principal that will be returned to investors is $48,000. When the bond was issued, $48,813 in cash was received. $813 was paid as a premium when the bonds were issued. Each period, $3,600 in interest will be paid out, for a total of $14,400.
7.5% is the coupon rate, computed as 3,600/48,000*100. On the date the bonds were issued, the market interest rate was 7%, computed as 3,417/48,813. In year 2, interest expense is listed as $3,404, and in year 3, it is $3,390. Year 2's balance sheet reported amount is $48,434; Year 3's is 48,224.
High-security debt instruments known as bonds allow an organisation to raise money and meet capital requirements. It's a type of debt that borrowers obtain from private investors for a set period of time.
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the dividends account is a permanent account, whose balance is carried forward to the next accounting period.
The given statement is False. All income statement accounts and dividends are temporary accounts. account carries forward from one fiscal year to the next. All balance sheet accounts except dividends are permanent accounts.
What do you mean by dividends account?
Dividend account can be defined as the sub-account that is generally maintained for the purpose of receiving and holding cash dividends paid by the Plan Sponsor on Employer Securities held by the Plan until distributed or invested in Employer Securities.
Dividends are generally consider the as an asset because they tend to increase the shareholders' net worth by the amount of the dividend. While for the companies, dividends acts as a liability because they reduce the company's assets by the total amount of dividend payments
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which country which had discoruaged immmaigration in the past is now finding its economic influnece
Japan, is the country that formerly discouraged immigration, is now beginning to feel its economic influence.
What is immigration?Immigration is the international movement of individuals to a country of destination where they are not natives or citizens in order to establish themselves as long-term residents or naturalised citizens.
Short-term visitors, commuters, and other travellers do not fit within the definition of immigration or migration; however, seasonal labour immigration is occasionally included.
According to research, migration has positive economic impacts for both the sending and receiving countries. With few exceptions, research shows that immigration generally has favourable economic effects on the native population. However, opinions are divided on whether low-skilled immigration has a negative impact on low-skilled natives.
From the perspective of the destination country, those who migrate across borders are referred to as migrants or immigrants. From the perspective of the nation they are leaving, however, they are referred to as emigrants or outmigrants.
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your research group conducted a bi-variate correlation analysis in spss using our auto concepts study and the results are attached to this question. based on this correlation analysis examining these lifestyles and the desirability for the 5 seat economy gasoline automobile, which lifestyle(s) possess a strong or very strong relationship to the desirability of this vehicle and therefore would be the best segment to market this vehicle? (hint: look for lifestyle(s) with a pearson correlation coefficient that range between .60 and 1.00!)
Correlation and Regression area unit the 2 variable distribution-based analyses. A variable distribution is termed multiple variables distribution.
Correlation is represented because the analysis permits the U.S.A. to understand the connection between 2 variables, 'x' and 'y' or the absence of it. On the opposite hand, the multivariate analysis predicts worth|the worth} of the variable supported by the familiar value of the experimental variable, presumptuous that there's a median relation between 2 or additional variables.
The term correlation may be a combination of 2 words, 'Co' (together), and the relation between 2 quantities. Correlation is once it's discovered that an amendment in an exceedingly unit in one variable is retaliated by the same amendment in another variable, i.e., direct or indirect, at the time of study of 2 variables.
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if 80 percent of the population in a country is employed and average labor productivity equals $27,500, then real gdp per person equals
The real GDP per person is $22,000.
Real GDP per capita is a calculation of a nation's total economic output divided by its population and adjusted for inflation. It is employed to evaluate changes in and between nations' living standards.
For computing the real GDP per person, the following formula should be used which is shown below:
= Average labor productivity × share of population employees
where,
Average labor productivity is $27,500
And, the share of the population employees is 80%
Now put these values to the above formula,
So, the answer would be equal to
= $27,500 × 80%
= $22,000
Hence, the real GDP per person is $22,000.
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which of the following unites a secondary group in the workplace? a.) a desire for personal understanding b.) a shared worldview c.) a common set of experiences d.) a professional objective
one characteristic of an oligopolistic market structure is group of answer choices firms in the industry are typically characterized by very diverse product lines. products typically sell at a price that reflects their marginal cost of production. the actions of one seller can have a large impact on the profitability of other sellers. since markets are typically large, the actions of one seller largely go unnoticed by its competitors.
An oligopoly is a market structure when a small number of producers produce uniform goods or goods that are close substitutes for one another. There is fierce competition in the market as a result of a small number of companies.
Since a firm’s market decisions have an impact on its competitors, all businesses are dependent on one another.The businesses set prices. High barriers prevent companies from entering the market.Oligopolies do not have prices that are higher than their marginal revenues, in contrast to monopolies and monopolistically competitive marketplaces.An oligopoly Is a market structure where there are only a few rival businesses providing a certain segment of the economy with a good or service. Its composition is the result of imperfect competition (between monopoly and perfect competition).In an oligopoly market, the number of companies will determine the price of items, however in a monopoly market, just one company controls the market, and as a result, that corporation determines the price of the good because it is an uncompetitive market.
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what is the white-box approach in auditing systems? select all statements that apply. multiple select question. the white-box approach is also called auditing around the computer. auditors need to create test cases to verify specific logic and controls in a system. it requires auditors to understand the internal logic of the system/application being tested.
The white-box approach in auditing systems are :-
It is adequate when automated systems applications are relatively simple.
It is to audit around the computer.
The advantage of this approach is that the systems will not be interrupted for auditing purposes.
Auditing is defined as the on-web page verification interest, which include inspection or exam, of a procedure or nice device, to ensure compliance to requirements. An audit can follow to a whole company or might be precise to a function, system, or production step.
An audit is an "unbiased exam of financial facts of any entity, whether or not earnings oriented or not, no matter its length or legal form while such an exam is carried out on the way to specific an opinion thereon.”
The reason of an audit is to shape a view on whether the records presented within the financial record, taken as a whole, reflects the monetary function of the company at a given date.
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bids: are legally not enforceable. can be verbal but not written. cannot respond to a petition. can be written but not verbal. can be in response to a solicitation or unsolicited.
Bids can be in response to a solicitation or unsolicited.
What is an Unsolicited Bid?
An offer to buy a business from someone who isn't actively looking for a buyer is known as an unsolicited bid. When the target company doesn't wish to be acquired, unsolicited bids may also be referred to as hostile bids. Unsolicited bids happen when a potential acquirer expresses interest in buying a target firm because they are a result of the target company's value being recognised by the acquirer. In this situation, the acquirer initiated the bid rather than waiting for the bid-upon company to request it. As word of the unsolicited bid spreads, other unsolicited bids may be made in response to the first one.To know more about Unsolicited Bid visit:
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profit margin for an investment center measures: multiple choice investment center income earned per dollar of sales. how efficiently an investment center generates sales from its invested assets. investment center income compared to target investment center income. departmental contribution to overhead. investment center income generated from its invested assets.
Profit margin for an investment center measures investment center income earned per dollar of sales.
The profit margin is the percentage of revenue that a company keeps as profit. The higher the profit margin, the more profitable the company is. Investment refers to the act of putting money into something with the expectation of earning a return.
When you invest in a company, you are buying shares of that company and hoping that the company will be successful and the value of your shares will increase. The relationship between profit margin and investment is that the higher the profit margin, the more attractive the company is to investors.
Hence the correct option is "First".
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prior to recording adjusting entries, the office supplies account had a $359 debit balance. a physical count of the supplies showed $105 of unused supplies available. the required adjusting entry is:
The required adjusting entry is $254
What is adjusting entries?Transactions that have already happened but haven't been properly documented in accordance with the accrual method of accounting are recorded using adjusting journal entries.At the conclusion of an accounting period, adjusting journal entries are written in a company's general ledger to comply with the matching and revenue recognition standards.Accruals, deferrals, and estimations are the three most typical types of adjusting journal entries.When one accounting period ends and another begins, it is used for accrual accounting.A cash accounting company does not require altering journal entries.Calculation
The unadjusted ending supply balance is $359
Actual supplies' remaining physical ending balance is $105
This suggests that during that time ($359 – $105), goods worth $254 were utilized.
Hence, The required adjusting entry is $254
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with certain types of off-market listings only the listing agent, the seller, and individuals the seller and listing agent have informed know the property is for sale. what's another term these listings are also known as?
With certain types of off-market listings only the listing agent, the seller, and individuals the seller and listing agent have informed know the property is for sale. Another term these listings is called pocket listings.
A property listing is a document that provides information about a piece of real estate, such as its location, features, and amenities. The listing can be used by potential buyers to help them make a decision about whether or not to purchase the property.
A property listing is often created by a real estate agent or broker, and it is used as a tool to market a piece of property to potential buyers.
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