1. Governments all over the world have been criticized for being
short-sighted in their decision-making perspectives.
Evaluate this statement. (10MKS)

Using the portfolio theory, the amount invested in Company A would be $1,055,800, amount invested in Company B would be $944,200, and amount invested in the risk-free asset would be $200,000.

According to portfolio theory using the provided information, the amount to be invested in each of the three assets, if 20% of the portfolio is invested in the risk-free asset and the rest into the risky assets, which are Company A and Company B is calculated as follows.

Step 1: Calculate the expected return of the risky portfolio:

E(risky) = wA * E(rA) + wB * E(rB),

where wA + wB = 1, hence,

wA = 1 - wB = (0.8) * (wA * 1.087 + wB * 2.114) + (0.2) * 3.95

Solving for wB,

0.1665 = 0.8wA + 0.2wB

0.8335 = 0.8wA + 0.2(1 - wA)

0.8335 = 0.8wA + 0.2 - 0.2

wA0.8335 - 0.2 = 0.6

wA0.6335 = 0.6wA

wA = 1.0558

wB = 1 - wA = 0.9442

Step 2: Calculate the portfolio variance of the risky portfolio:

σ^2(risky) = wA^2 * σA^2 + wB^2 * σB^2 + 2wA wB * σAσB ρAB

σ^2(risky) = (1.0558^2) * (0.07602^2) + (0.9442^2) * (0.11785^2) + 2(1.0558)(0.9442)(0.07602)(0.11785)(0.54)

σ^2(risky) = 0.0070916σ^2(risky) = 0.708%

Step 3: Calculate the expected return and standard deviation of the complete portfolio.

E(portfolio) = wA * E(rA) + wB * E(rB) + wRF * E(RF)

E(portfolio) = (1.0558) * (1.087%) + (0.9442) * (2.114%) + (0.2) * (3.95%)

E(portfolio) = 1.775%σ(portfolio) = √(wA^2 * σA^2 + wB^2 * σB^2 + 2wA wB * σAσB ρAB)

σ(portfolio) = √(1.0558^2 * 7.602%^2 + 0.9442^2 * 11.785%^2 + 2(1.0558)(0.9442)(0.07602)(0.11785)(0.54))

σ(portfolio) = 8.771%

Step 4: Determine the amount of investment in each of the three assets.

Amount invested in Company A = wA * Total investment

Amount invested in Company A = 1.0558 * $1,000,000

Amount invested in Company A = $1,055,800

Amount invested in Company B = wB * Total investment

Amount invested in Company B = 0.9442 * $1,000,000

Amount invested in Company B = $944,200

Amount invested in the risk-free asset = wRF * Total investmentAmount invested in the risk-free asset = 0.2 * $1,000,000

Amount invested in the risk-free asset = $200,000

Therefore, the amount of investment in each of the three assets, if the investor invests 20% of his portfolio in the risk-free asset and the rest into the risky assets, which are Company A and Company B is given below:

Amount invested in Company A = $1,055,800, Amount invested in Company B = $944,200, Amount invested in the risk-free asset = $200,000.

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The direct materials quantity variance for April is: $(2,900)


The standard quantity of direct materials needed to produce 4,700 units is 10,200 liters, which has a standard cost of $7.00 per liter. The actual quantity of direct materials used in April was 10,230 liters, which has a total cost of $7.20 per liter. The direct materials quantity variance is calculated by subtracting the actual cost of the materials used from the standard cost of the materials used. Therefore, the direct materials quantity variance is calculated as follows:

Standard Quantity of Direct Materials Used x Standard Price per Liter = 10,200 liters x $7.00/liter = $71,400

Actual Quantity of Direct Materials Used x Actual Price per Liter = 10,230 liters x $7.20/liter = $73,876

Direct Materials Quantity Variance = $71,400 - $73,876 = $(2,900)

Direct materials are raw materials or components that are used in the production process of a product. These materials can be easily traced to the final product and are typically included in the final product's bill of materials. Examples of direct materials include raw materials like wood, metal, plastic, and fabric, as well as components like screws, bolts, and nuts. The cost of direct materials is typically one of the largest costs in the production process and is often a key factor in determining the overall cost of the final product.

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Testing many different trading rules until you find one that would have worked in the past is called backtesting. Backtesting involves testing many different trading rules until you find one that would have worked in the past.

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If the demand for fuel increases (all else held constant), we should expect the price of wheat to increase due to the law of supply.

Corn is used in the production of fuel in the US. Assuming that, corn and wheat are substitutes in production, also  the law of demand and the law of supply apply in each market. If the demand for fuel increases then we should expect (all else held constant) the price of wheat to increase. As corn and wheat are substitutes in production, an increase in demand for corn would shift the demand curve for wheat to the right, resulting in an increase in price.

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a. The yield to maturity for this bond is 6.18%.

To calculate the yield to maturity (YTM) on this bond, you can use the following formula:

YTM = (C + ((F - P) / n)) / ((F + P) / 2)

where:

C = the annual coupon payment F = the face value or par value of the bond P = the current market price of the bond n = the number of years until maturity

For this bond, we have:

C = 0.06 * $1000 = $60 (the annual coupon payment) F = $1000 (the face value of the bond) P = $867.59 (the current market price of the bond) n = 15 (the number of years until maturity)

Using these values in the formula, we get:

YTM = (60 + ((1000 - 867.59) / 15)) / ((1000 + 867.59) / 2) = 0.0618 or 6.18%

So, the yield to maturity for this bond is 6.18%.

b. The coupon rate and yield to maturity have an inverse relationship - if the yield to maturity goes up, the market price of the bond goes down, and the coupon rate becomes less attractive. Conversely, if the yield to maturity goes down, the market price of the bond goes up, and the coupon rate becomes more attractive.

The par value of a bond is the amount that the issuer will pay back to the bondholder at maturity, while the market value is the current market price of the bond. If the market value of a bond is less than the par value, it is said to be trading at a discount.

Conversely, if the market value of a bond is greater than the par value, it is said to be trading at a premium. This relationship between the par value and market value of a bond is important because as market interest rates change, the price of the bond will fluctuate.

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Given: the following information about Thomas Taylor company is given.

2016:

Ending inventory = $65,200 (given)

LIFO layer = $65,200 - $65,200 = $0

2017:

Ending inventory = $106,560 (given)

LIFO layer = $106,560 - $65,200 = $41,360

2018:

Ending inventory = $114,444 (given)

LIFO layer = $114,444 - $106,560 = $7,884

2019:

Ending inventory = $130,287 (given)

LIFO layer = $130,287 - $114,444 = $15,843

2020:

Ending inventory = $122,980 (given)

LIFO layer = $122,980 - $130,287 = ($7,307)

Note that in 2020, the LIFO layer is negative, which means that the inventory value has lower compared to the previous year. This is unusual but can happen when the prices of goods fall.

so, we can calculate the ending Inventory for each year:

2016: $65,200

2017: $106,560

2018: $114,444 + $7,884 = $122,328

2019: $130,287 + $15,843 = $146,130

2020: $122,980 - $7,307 = $115,673

thus, the ending inventory for Taylor Company using the dollar-value LIFO method for 2016 through 2020 is:

2016: $65,200

2017: $106,560

2018: $122,328

2019: $146,130

2020: $115,673

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$10,292.44 is the maximum investment amount of the given opportunity.

Investment opportunity promises to pay $12,500 in 4 years.

You could earn a 5% annual return investing elsewhere.

Maximum amount you would be willing to invest in this opportunity.

Present value of future cash flows formula is:

PV = FV / (1 + r)n

where, PV = Present Value of Future Cash Flows

FV = Future Value of Cash Flows

r = rate of return

n = number of years

We know the future value of the investment is $12,500, and it will be received in 4 years.

We do not know the investment amount, so we will call it x.

PV = FV / (1 + r)n

PV = 12,500 / (1 + 0.05)4

PV = 12,500 / 1.215506

PV = $10,292.44

So, if we invest $10,292.44 in the alternative investment, it will earn us the same amount ($12,500) in 4 years. Therefore, the maximum amount we would be willing to invest in this opportunity is $10,292.44.

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Using the high-low method, we can determine that the maintenance costs have a fixed component of $6,000 and a variable component of $4 per direct labor hour.

The data for the past eight months looks like this:

| Month | Total Maintenance Cost | Direct Labor Hours |

|-------|-----------------------|--------------------|

| Jan   | $12,000               | 1,500              |

| Feb   | $14,000               | 2,000              |

| Mar   | $15,000               | 2,500              |

| Apr   | $18,000               | 3,000              |

| May   | $20,000               | 3,500              |

| Jun   | $22,000               | 4,000              |

| Jul   | $24,000               | 4,500              |

| Aug   | $26,000               | 5,000              |

To determine the variable cost per direct labor hour, we need to calculate the change in total maintenance cost and direct labor hours between the highest and lowest months. In this case, the highest month is August with a total maintenance cost of $26,000 and 5,000 direct labor hours, while the lowest month is January with a total maintenance cost of $12,000 and 1,500 direct labor hours. The change in total maintenance cost is $26,000 - $12,000 = $14,000, and the change in direct labor hours is 5,000 - 1,500 = 3,500.

Therefore, the variable cost per direct labor hour is $14,000 / 3,500 = $4.

To determine the fixed cost component of the maintenance costs, we can use either of the two formulas:

1. Total Maintenance Cost = Fixed Cost + (Variable Cost per Direct Labor Hour x Direct Labor Hours)

2. Fixed Cost = Total Maintenance Cost - (Variable Cost per Direct Labor Hour x Direct Labor Hours)

Using the first formula, we can pick any month's data to determine the fixed cost. Here, we will use January:

$12,000 = Fixed Cost + ($4 x 1,500)

Fixed Cost = $6,000

b) The advantage of using the high-low method to calculate the fixed and variable costs is that it is a simple and quick method to obtain an estimate of these costs, especially when data is limited. The method is also easy to understand and apply. It can help in decision making and budgeting, as it provides a clear understanding of the cost structure of the plant activity.

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The preparation of a Procurement Plan involves gathering and analyzing the data required to make informed decisions about the procurement of goods and services. The key components are: executive summary, background, procurement strategy, procurement schedule, and risk management plan.

Preparation of a Procurement Plan includes researching potential suppliers, assessing the cost of items, identifying areas for cost savings, and assessing the availability of items. It also involves creating detailed specifications for items to be procured, setting timelines, and establishing communication channels.

In the preparation of a Procurement Plan, there are different steps involved, and it is essential to pay attention to every component of the plan. The following are the key components of the procurement plan:

These components are important for ensuring that the procurement process is carried out effectively and efficiently, in accordance with the company’s standards. They also help to identify potential areas for cost savings and ensure that the company is getting the best value for their money.

The procurement plan is essential because it provides a roadmap for how the procurement process will be executed. The procurement plan also helps to ensure that the procurement process is transparent and fair to all stakeholders. The procurement plan is also used to monitor the progress of the procurement process and identify any issues that need to be addressed.

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The statement "Accrued liabilities are obligations for which there is no

external transaction" is FALSE because accrued liabilities are obligations that a company has incurred but has not yet paid for or recorded.

Accrued liabilities, also known as accrued expenses, represent a company's financial obligations that have been incurred but not yet recorded in its financial statements or paid.

They are a result of the accrual accounting method, which requires revenues and expenses to be recognized when they are earned or incurred, rather than when cash is received or paid.

These liabilities typically represent expenses that have been incurred but not yet invoiced or paid, such as wages, interest, or taxes. Although there may not be an external transaction that has occurred (like receiving an invoice), accrued liabilities still represent real obligations that the company is responsible for paying.

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The correct calculation for the year ended December 31, 2014 should be as follows:
Income from continuing operations: $782,000
Tax expense: $234,600
Net income: $547,400

The correct calculation for the depreciation expense each year should be as follows:

Cost of machine - Salvage value / Useful life = Depreciation expense per year

$540,000 - $40,000 / 5 = $100,000

This means that the bookkeeper should have recorded a depreciation expense of $100,000 for each year from 2012 to 2014. However, since the bookkeeper failed to deduct the salvage value, the depreciation expense recorded was $108,000 ($540,000 / 5) for each year.

As a result, the income from continuing operations for the year ended December 31, 2014 is overstated by $8,000 ($108,000 - $100,000). The correct income from continuing operations should be $782,000 ($790,000 - $8,000).

The tax expense should also be adjusted to reflect the correct income from continuing operations. The correct tax expense should be $234,600 ($782,000 x 30%).

Therefore, the correct net income for the year ended December 31, 2014 should be $547,400 ($782,000 - $234,600).

In conclusion, the correct calculation for the year ended December 31, 2014 should be as follows:

Income from continuing operations: $782,000
Tax expense: $234,600
Net income: $547,400

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The correct answer is option B, which is $1,299. To calculate how much money you will have in your account at the end of three years, we will apply the formula for compound interest.

The formula for compound interest is: A = P(1 + r/n)^(nt). Where:
A is the amount of money you have at the end of the investment.
P is the principal, which is the initial amount of money you invested.

r is the annual interest rate.
n is the number of times the interest is compounded per year.
t is the number of years the money is invested.

Using the values given in the problem, we can substitute them in the formula as follows:
P = $400
r = 8% = 0.08
n = 1 (since interest is compounded annually)
t = 3 years

A = 400(1 + 0.08/1)^(1*3)
A = 400(1 + 0.08)^3
A = 400(1.08)^3
A = $1,298.87

Therefore, the answer is option B, which is $1,299.

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The optimal hedge ratio is the slope of the best fit line when the spot price is regressed against the futures price, or vice versa. It can also be found by regressing the change in the spot price against the change in the futures price, or vice versa. The optimal hedge ratio is used to minimize the risk of price fluctuations in a commodity or asset.

To find the optimal hedge ratio, you will need to use a regression analysis. This involves finding the best fit line that describes the relationship between the spot price and the futures price. The slope of this line is the optimal hedge ratio.

Here are the steps to find the optimal hedge ratio:

1. Plot the spot price on the y-axis and the futures price on the x-axis.
2. Find the best fit line that describes the relationship between the two variables. This can be done using a regression analysis.
3. Calculate the slope of the best fit line. This is the optimal hedge ratio.

Alternatively, you can also find the optimal hedge ratio by regressing the change in the spot price against the change in the futures price, or vice versa. The slope of the best fit line in this case will also be the optimal hedge ratio.

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The significance of the study for the given research which lies in identifying the factors that influence financial literacy among university students in Malaysia.

The research purpose of the study on factors influencing financial literacy of university students in Malaysia are as follows:

The significance of the study lies in identifying the factors that influence financial literacy among university students in Malaysia, assessing the level of financial literacy and financial management behavior of university students in Malaysia and developing strategies and recommendations for improving financial literacy among university students in Malaysia.

The findings of the study will help policymakers, university administrators and financial educators to design and implement effective financial education programs for university students in Malaysia. The study will also contribute to the body of knowledge on financial literacy and financial management behavior among university students in Malaysia.

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The break-even sales in units for the overall enterprise product E is 9,100 units.

To compute the break-even sales (units) for the overall enterprise product, E, we first need to calculate the weighted average unit contribution margin for both products, using the sales mix:

Weighted average unit contribution margin = (contribution margin per unit of bats x % of bats) + (contribution margin per unit of gloves x % of gloves)

Contribution margin per unit of bats = unit selling price of bats - unit variable cost of bats = $40 - $30 = $10

Contribution margin per unit of gloves = unit selling price of gloves - unit variable cost of gloves = $100 - $60 = $40

So, the weighted average unit contribution margin is:

($10 x 0.3) + ($40 x 0.7) = $31

The break-even sales (units) for the overall enterprise product, E, can now be calculated using the formula:

Break-even sales (units) = Fixed costs / Weighted average unit contribution margin

Break-even sales (units) = $282,100 / $31 = 9,100 units

Therefore, Dragon Sports Inc. needs to sell 9,100 units of the overall enterprise product to break even.

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A 10-year zero coupon bond with a par value of $1,000 and a required return of 12.4% would be priced at $300.27. The correct option is (A) $300.27.

Step1 : Calculate price of zero-coupon bond:

The formula for calculating the price of the zero-coupon bond is as follows:

P = F / (1 + r)n

where, P = Price

F = Face value of the bond

r = Required rate of return

n = Number of years until maturity

Bonds are loan agreements between investors and corporations or federal governments, much like stocks.

Given that the zero coupon bond has a face value of $1,000 and a required return of 12.4% for a 10-year term, the price of the bond can be calculated as follows:

Step 2: Calculate current price of bond:

By using above mention formula:

P = F / (1 + r)n

P = $1,000 / (1 + 0.124 / 2)20

P = $1,000 / 1.74494

P = $573.28

This means that the price of the zero-coupon bond is $573.28, when face value of bond is $1,000 and required return is 12.45 and it is for 10 year period. A zero coupon bond is a type of bond that pays no interest or coupon over the bond's life, but it is available at a discount from face value.

Therefore, option (A) $300.27 is the correct answer.

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According to the syndrome model of addictions, there are multiple and interacting antecedents of addiction that can be organized into at least three primary areas: psychological, biological, and social.

The Syndrome Model of Addiction provides a more complete view of addiction than the earlier, and still widespread, disease model. According to this model, addiction is the product of multiple interacting antecedents that can be grouped into three primary areas: psychological, biological, and social.

Psychological antecedents refer to mental health problems, personality features, and cognitive processes that are related to addiction. Biological antecedents include genetic factors, neurobiological mechanisms, and the effects of drugs on brain function. Social antecedents refer to family, peer, and cultural influences that affect drug use.

Addiction is a complex phenomenon that emerges as a consequence of the interplay between these antecedents over time. While the specific antecedents that contribute to addiction may vary from individual to individual, it is essential to identify and understand the underlying factors that contribute to the development and maintenance of addiction in each case.

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The resource-based view assumption illustrated by Southwest Airlines (SWA) and Alaska Airlines both competing as point-to-point airlines but drawing upon different resource bundles is Resource heterogeneity.

Resource heterogeneity refers to the idea that different businesses have distinct resource profiles or resource bundles. This implies that each business possesses a unique collection of assets, abilities, and capabilities that distinguish it from its rivals.

Companies with superior resource bundles can use these resources to achieve a sustainable competitive advantage, while companies with weak resource bundles may struggle to maintain their market share in the face of intense competition.

Southwest Airlines and Alaska Airlines are both point-to-point airlines, but they draw on different resources to run their operations. This exemplifies the concept of resource heterogeneity because they are two airlines with distinct resource bundles, which allow them to compete with one another in the same market. As a result, each airline's distinct resource bundle provides them with a unique competitive edge, and these resources cannot be replicated by their competitors.

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Answer: A surveyor was laid off when his company relocated to the Midwest is an example of structural unemployment .

Explanation:   Structural unemployment occurs due to  job relocation, skill mismatches, rapidly growing population,   slow rate of capital formation,  demand for labor fall short.

And also due to the fundamental changes in the structure of the economy.

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Market value and current pricing are two different terms. It represents the most recent price at which a share of stock or other security traded.

What is its present-day market value?

The current market value (CMV), in the world of finance, is a financial instrument's roughly current resale value. The present market value provides interested parties with a price at which they can engage in a transaction, just like it does with any other valuable item.

What makes the current market value significant?

Market value is significant for a number of reasons, one of which is that it offers a clear technique for calculating an asset's value, removing any room for doubt or ambiguity.

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The total production cost for March 2022, the first month of operation is $112,440.

The production cost is the total cost of the production process of a business unit. Production cost refers to the cost incurred by a business when they manufacture something. The Sanding Department of Wildhorse Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation.

Production: 8,540 units completed and transferred out; 3,660 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs.

Manufacturing costs: Materials $42,700; labor $25,620; and overhead $43,920.

To calculate the production cost, the formula is used as follows:

Production cost = Direct material cost + Direct labor cost + Factory overhead cost

In this case, the total cost of direct material, direct labor, and factory overhead will be added together.

Production cost = $42,700 + $25,620 + $43,920

Production cost = $112,440

Therefore, the total cost of production for March 2022 is $112,440.

Note: The question is incomplete. The complete question probably is: The Sanding Department of Wildhorse Furniture Company has the following production and manufacturing cost data for March 2022, the first month of operation. Production: 8,540 units completed and transferred out; 3,660 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $42,700; labor $25,620; and overhead $43,920. What is the production cost?

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You can utilize the following tax years: A calendar year is a period of 12 months that begins on January 1 and ends on December 31. A calendar year is a 12-month term that ends on December 31 (IRC 441(d)). A calendar year may be chosen by any taxpayer.

Whenever any of the following situations exist, a taxpayer must assess income on a calendar year basis (IRC 441(g) ; Reg. A fiscal year is a 12-month accounting term used by a company for financial and tax reporting. A fiscal year is often referred to as a financial year. A fiscal year might differ from a calendar year in that it does not have to begin on January 1 and finish on December 31.

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The unity-of-command principle states that a person should have ''only one boss.''

The unity of command principle stipulates that every person in an organization should have only one direct supervisor or manager from whom they receive orders or directives. This principle was proposed by Henri Fayol, a French mining engineer, in his 1916 book "Administration Industrielle et Générale."

The unity of command principle is critical for ensuring that an organization's hierarchy and management structure are well defined, and that employees have clear roles and responsibilities. It avoids confusion and ensures that every employee is aware of their obligations and how their work contributes to the organization's broader goals.

In conclusion, the correct answer is ''only one boss.''

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"Moon-in-June, a designer and manufacturer of wedding dresses, has decided to purchase a retail chain specializing in bridal wear. This purchase will be useful in gaining more market power for Moon-in-June." The statement is true because market power is the degree to which a company can control prices, output, and other variables in a given market.

When a business has market power, it can influence the prices it charges, the goods or services it provides, and the quality of those goods or services. In essence, market power provides businesses with the ability to control the market.

Moon-in-June is a manufacturer and designer of wedding dresses, while the retail chain specializes in bridal wear. The acquisition of the retail chain will allow Moon-in-June to gain more market power by expanding its reach in the bridal wear market. As a result, Moon-in-June will be able to control more of the market, increasing its bargaining power and overall influence in the industry.

In conclusion, the statement "Moon-in-June, a designer and manufacturer of wedding dresses, has decided to purchase a retail chain specializing in bridal wear. This purchase will be useful in gaining more market power for Moon-in-June" is true.

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To know the dollar price of each bond, we need to calculate the actual price paid for the bond.

For the Treasury bond we should convert it into dollar price first, we need to multiply the par value of $1,000 by 105.84375 (105 + 27/32) to get:

$1,000 x 105.84375 = $105,843.75

thus, the price of the Treasury bond is $105,843.75.

$1,000 x 0.9640 = $964.00

For the municipal bond, the given price of 100.80 is given as the percentage of its par value of $5,000. To convert this to dollar price, we should multiply the par value by 1.0080 to get:

$5,000 x 1.0080 = $5,040.00

thus, the price of the municipal bond is $5,040.00

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The statement "The US Supreme Court has held that unprotected speech is not protected by the 1st Amendment and may be totally forbidden by the government" is true because some kinds of speech, such as hate speech, obscenity, defamation, are not covered by the First Amendment and are thus unprotected.

The First Amendment of the United States Constitution is a part of the United States Bill of Rights that was adopted on December 15, 1791. It prohibits the government from making any law that prohibits the freedom of religion, the freedom of expression, the freedom of the press, the right to peaceably assemble, or the right to petition the government for a redress of grievances.

Speech that is not protected by the First Amendment, according to the US Supreme Court, may be prohibited entirely by the government. For example, the government may prohibit libel and slander, in and obscenity.

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The statement "The US Supreme Court has held that unprotected speech is not protected by the 1st Amendment and may be totally forbidden by the government" is true because some kinds of speech, such as hate speech, obscenity, defamation, are not covered by the First Amendment and are thus unprotected.

The First Amendment of the United States Constitution is a part of the United States Bill of Rights that was adopted on December 15, 1791. It prohibits the government from making any law that prohibits the freedom of religion, the freedom of expression, the freedom of the press, the right to peaceably assemble, or the right to petition the government for a redress of grievances.

Speech that is not protected by the First Amendment, according to the US Supreme Court, may be prohibited entirely by the government. For example, the government may prohibit libel and slander, in and obscenity.

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In order to answer this question about Silver Leasing, we must first calculate the amount of the annual rental payment required and then prepare the journal entries to record the lease for both A&B (the lessee) and Silver (the lessor) for the year 2022.

The annual rental payment is calculated using the following formula:

Annual rental payment = (Cost of the machinery - Expected Residual Value) / Lease Term

In this case, the annual rental payment is calculated as:

Annual rental payment = ($700,000 - $25,000) / 5 years = $135,000

The journal entry for A&B (the lessee) for the year 2022 would be as follows:

Debit Cash $135,000

Credit Lease Liability $135,000

The journal entry for Silver (the lessor) for the year 2022 would be as follows:

Debit Lease Receivable $135,000

Credit Cash $135,000

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The diversification strategy that implements the concept that a company creates value by applying distinctive competencies acquired in one business unit to another business unit is a strategy based on transferring competencies.

Diversification refers to the process of expanding a company's operations by adding new businesses or products. Diversification strategy is a common strategy used by companies to reduce the risks associated with relying on a single product, service, or market. Companies diversify their businesses to protect against losses and to increase their revenues and profits.

The strategy that implements the concept that a company creates value by applying distinctive competencies acquired in one business unit to another business unit is a strategy based on transferring competencies. This strategy involves transferring skills, resources, and knowledge from one business unit to another to gain a competitive advantage.

It is a common strategy used by companies to take advantage of their existing strengths in one business unit and apply them to another business unit. Overall, transferring competencies is an excellent way for companies to take advantage of their existing strengths and apply them to new business units. By doing so, they can gain a competitive advantage and achieve higher profits.

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While selecting a name for a partnership, if the name is other than that of the partners, the partners must give notice as to their actual identity under the state's fictitious-name certification law. Therefore, the correct option is A.

The Fictitious Name Certification Act is a statute that requires people who do business under a name other than their own to register the name with a government office in order to inform the public who is behind the business. If a name other than the partners is used for a partnership, the partners must give notice of their real identity under the state's fictitious-name certification law.

The name selected for a partnership that does not use the partners' names is referred to as a fictitious name. If you want to establish a partnership and use a fictitious name, you must register the name with your state's secretary of state or equivalent government office. This is known as the fictitious name certification law. Let's take a closer look at this one.

The usage of a fictitious name by a partnership can be limited or prohibited by state law. As a result, it's essential to learn about the regulations governing the use of fictitious names in the states where you want to conduct business. Some states prohibit or restrict the use of fictitious names by partnerships, requiring that the partners' names be used in the business name, while others allow the use of fictitious names but require registration with state officials.

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The Social Orientation and Community Involvement Initiatives outlined in the question aim to address the needs of the community through the integration of research, instruction, and extension services.

These initiatives include programs focused on health and environment, livelihood and cooperative building, education, values formation, sports, recreation, culture and the arts, consultancy, outsourcing, aid and infrastructure.

Each of these programs is designed to address specific community needs and concerns, and to utilize the technical capabilities and human resources of the University to provide solutions and support.

Through these initiatives, the University hopes to create a healthier, more sustainable, and more empowered community.

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