aviva's company frequently needs a software specialist to update its highly unique computer systems. aviva is trying to determine if she should pay the high salary and benefits of a full-time employee or use a contingent employee when needed. what is one reason aviva would reject the idea of using a contingent workforce?

The tax advantages of debt increase linearly, increasing the firm's worth and stock price with time.

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Any costs incurred to get the merchandise into a condition and location ready for sale should be debited to Inventory.

Any activity that helps a product be sold to a retail customer is considered merchandising. Retail in-store merchandising is the practice of exhibiting objects that are for sale in a way that inspires customers to buy additional items or products. Visual display merchandising in retail refers to the practice of selling goods by influencing consumer behavior through product selection, display, pricing, and packaging. Disciplines and discounts, the actual presentation of products and displays, and judgments regarding which products should be shown to which customers at what time are all included in this.

Understanding the standard dating notation for the terms of payment on an invoice is made easier by merchandise. Codified discounting addresses markup and markdown issues in pricing.

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Market segmentation is the process of breaking a large consumer or corporate market into smaller consumer groups based on traits that they have in common.

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This is True.

This is because The deviation is used to determine the discrepancy between an observed variable's value and its predicted value. The deviation can be defined as the distance from the center point.

In other words. Any unintended event that deviates from the accepted processes, procedures, instructions, specifications, or established standards is referred to as a deviation.

How are deviation determined?

Deviation is calculated as:

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The company purchased 80 units of inventory at $12 and 20 units of inventory at $12.50. 90 units were sold at $25 each. the weighted average beta price is $12.

10 Weighted average = (80 × $12) + (20 × $12.50)/ 100Weighted average = $12.10 The calculation of the weighted average takes into account the different levels of significance of the numbers in the data collection. Before completing the final calculation when calculating a weighted average, the specified weight is multiplied by each value in the data set.

When all the numbers in a data collection have the same weight, a simple average can be less accurate than a weighted average. The value of each data point is multiplied by the assigned weight in the weighted average before being summed and divided by the total number of data points. When calculating the simple mean, also known as the arithmetic mean, all numbers are given equal attention and weight.

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If apple, which controls over 75 percent of digital music sales, was able to dictate song pricing for years, this implies that: Companies with strong network effects tend to enjoy substantial bargaining power over partners.

Bargaining power can be defined as the way in which a company tend to have the ability to negotiate than another company in which the company with  the best negotiation power  tend to win the deal in which  both companies are negotiating on.

This scenario best illustrate bargaining power which is what makes it possible for apple to have control over seventy five percent of digital music sales.

Therefore we can conclude that apple have strong bargaining power over others companies.

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Espresso petroleum inc. has a contractual option to buy back, prior to maturity, bonds the firm issued five years ago is an example of callable bond.

A bond that can be redeemed by the issuer before the specified maturity date is reached is referred to as a callable bond, also known as a redeemable bond. A callable bond enables the issuing corporation to settle its debt before its due date. A corporation may opt to call its bond if market interest rates fall, allowing it to reborrow money at a better rate. Callable bonds therefore make up for that possibility by offering a more alluring interest rate or coupon rate due to their callability.

In a callable bond, the issuer reserves the right to stop making interest payments and returning the investor's principal before the bond's maturity date.

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The complete question is given below :

Espresso Petroleum Inc. has a contractual option to buy back, prior to maturity, bonds the firm issued five years ago. This is an example of what type of bond?

A) Puttable bond

B) Callable bond

C) Convertible bond

D) Junior bond

The programmed management approach (advertising) is a middle-ground ad strategy between globally standardized and entirely local programs is the blank approach, in which the home office and foreign subsidiary agree on marketing objectives.

So, option D is correct.

Advertising approach that straddles the line between internationally standardized and wholly local initiatives. This strategy allows for flexibility in reacting to various market situations while giving the home office an opportunity to standardize those ad elements that can be. A business is utilizing a global standardization approach if it doesn't alter its product or marketing message for international markets.

When discussing only piece prices, as is frequently the case with commodities, it is challenging to reach a middle ground. Taking total cost into account, on the other hand, may assist you in finding a happy medium. Piece pricing is only one aspect of the discussions that must be taken into account while adopting this strategy.

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The four fundamental resources should they focus natural resources, capital, human resources, and entrepreneurship.

The required details about Factors of production is mentioned in below paragraph.

Factors of production are the assets that serve as the economic backbone and are utilized by individuals to create goods and services. Land, labor, capital, and entrepreneurship are the four types of production elements that economics differentiate between. According to conventional economics, the four main factors of production are land, which refers to the actual area and natural resources, labor, which refers to the actual workers, capital, which refers to the actual funds and machinery, and entrepreneurship, which refers to the actual concepts and driving forces. All production forces contribute to economic progress. No product can be made without the basic components (land). Such resources cannot be gathered, transformed, or processed without work (labor).

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Evaluation criteria.

Evaluation criteria specify a set of metrics that allow solutions and alternate designs to be ranked based on the value of the stakeholders.

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With all inventory regarding adjustments, the beginning inventory that ace must have is $3,000. Hence, Option A is correct.

The items and materials that a company keeps on hand with the intent of reselling, producing, or using them are referred to as inventory or stock. Defining the size, location, and shape of stocked commodities is a major focus of inventory management.

All the products, materials, and things that a company keeps on hand in anticipation of selling them to customers for a profit are referred to as inventory.

With a cost of goods sold of $20,000, Ace Electronics. Ace had to have had $3,000 worth of stock at the start if his purchases totaled $23,000 and his concluding stock was $6,000 instead.

Therefore, Option A is correct.

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The unexpected inflation in Zimbabwe from 2018 to 2020 had a positive effect on the residents of the country which was making fixed rate loans cheaper.

When there is unexpected inflation, it means that the prices of goods and services are rising faster than was anticipated by economists and analysts. This means that this rate of inflation was not included in the determination of fixed rates of interests on certain loans.

The residents of Zimbabwe when the inflation rose from 10.6% in 2018 to 577.21% in 202 would therefore get the positive benefit of paying less interest in real terms if they had fixed rate loans.

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Due to their longevity and popularity with viewers, the "Big Three" traditional commercial broadcast television networks in the United States are CBS , NBC , and ABC (American Broadcasting Company). Nationwide full-power television stations have been required to broadcast only in digital format starting on June 13, 2009.

The Digital Television Transition is the transition of broadcast television from analogue to digital. Cable stations like Animal Planet, AMC, and Comedy Central don't use the public airwaves like broadcast networks channels do. Instead, they impose a subscription fee for transmission on viewers. Cable channels are independent businesses that provide all the benefits and drawbacks of demand-driven, independent media.

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Accumulated other comprehensive income is  the terms or phrases which   is more associated with financial statements prepared in accordance with U.S. GAAP than with International Financial Reporting Standards.

The International Financial Reporting norms( IFRS) are a set of account rules for public companies with the thing of making company financial statements harmonious, transparent, and fluently similar around the world. This helps for auditing, duty purposes, and investing.

Enforcing IFRS has an impact on all aspects of a company, including financial reporting systems, internal controls, levies, storeroom, operation compensation, cash operation, and legal, among others. It requires a metamorphosis that involves workers, processes, and systems.

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This is because Marketing research serves marketing management by providing information which is relevant to decision making.

What is marketing research?

Marketing research is the process of interviewing prospective customers directly to ascertain the viability of a new service or product.

Information that is pertinent to decision-making is provided by marketing research, which benefits marketing management.

Marketing research neither determines the course of action nor ensures success. Instead, market research assists in lowering the level of confusion surrounding the decision to be made.

In simple words Marketing research is the systematic and objective search for, and analysis of, information relevant to the identification and solution of any problem in the field of marketing.

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The price elasticity demand for the Dulles Airport Greenway is equal to -0.34.

Price elasticity of demand may be defined as the ratio of how much the quantity of demanded goods change or fluctuate as compared to the original demand divided by the change in price compared to the original price of the goods. The formula will be expressed as

Price elasticity of demand = (ΔQ/Q) ÷ (ΔP/P) where ΔQ is the Change in quantity demanded, Q is the initial quantity demanded, ΔP is the Change in price and P is the original price. Putting the values according to the question that is ΔQ = 10000 - 31000 = -21000, Q = 31000, ΔP = $1.50 - $0.50 = $1 and P = $0.50

Price elasticity of demand = (-21000/31000) ÷ (1/0.50)

Price elasticity of demand = -0.68/2

Price elasticity of demand = -0.34

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The actions a person takes in purchasing and using products and services, including the mental and social processes that come before and after these actions, are referred to as consumer behavior.

Consumer behavior analysis examines how consumers choose what and when to buy, as well as when and how to make those purchases. The behavior of consumers and what motivates them to use and purchase particular products are the subjects of this study.

The study of customer purchasing behavior is crucial for marketers because it allows them to comprehend consumer expectations. Understanding what prompts a customer to purchase a product is useful. Consumers go through this procedure to assess whether to make a purchase. The five steps are problem identification, information search, alternative assessment, buy choice, and post-purchase assessment.

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Number of invoice is most appropriate cost driver for purchasing.

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The goal of health insurance is to collect sufficient premiums to cover all possible losses spread risk over a large group of people. The sum that a patient is required to pay an insurance company in premiums.

The risk of a person needing medical care might be partially or completely covered by health insurance, often known as medical insurance. Risk is shared by many people, just like with other types of health insurance. An insurer can design a routine financial structure, like a monthly premium, by assessing the entire risk of health risk and health system spending over the risk pool.

A premium is a price that exists above a certain kind of basic value, and such assets or items are said to be trading at a premium. Increased demand, a constrained supply, or expectations of rising value in the future can all cause assets to trade at a premium.

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The total consumer surplus for steve, brian, and toby is $10.

What is consumer?
A consumer is a person or a group that is not directly involved in entrepreneurial or business activities and who intends to order as well as uses purchased goods, products, as well as services primarily for personal, social, family, or household needs. The phrase is most frequently used to describe someone who makes purchases for their own use. Any individual or group who makes final use of a good or service is referred to as a consumer. Here are a few instances: a client who spends money having their hair styled and cut by a hairstylist. a business that purchases a printer for business use.

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Inventory Balance denotes the monetary amount of the Inventory as of the measurement date, based on the Seller's or one or more of its Affiliates' standard costs as described above for the purposes of such measurement.

On a company's balance sheet, inventory is listed as a current asset and acts as a stopgap between order fulfilment and production. When an item in inventory is sold, its carrying cost is transferred to the income statement's cost of goods sold (COGS) category.

When accounting for inventory through financial reporting, proper inventory valuation is crucial. Inventory inconsistencies will have an influence on financial statements like balance sheets, income statements, and statements of retained earnings if inventory is not valued appropriately.

All the goods, merchandise, and supplies that a company keeps on hand in anticipation of selling them for a profit are referred to as inventory. Example: Only the newspaper will be regarded as inventory if a newspaper vendor utilizes a vehicle to distribute newspapers to clients. The car will be considered an asset.

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Wallace has decided that he wants to move on from his entrepreneurial business and take his financial profits from his hard work. This is an example of​ harvesting.

What is financial profit?
Profit is defined as the financial benefit realised when the revenue generated by an economic activity exceeds the expenditures, costs, and taxes associated with the activity in question. Profits are returned to business owners, who can choose to pocket the money, disseminate it to shareholders as dividends, or invest money it back into the company. The amount of money a company makes after deducting all expenses. Whether it's a peach iced tea stand or a publicly traded multinational corporation, the primary goal of any company is to make money, so business performance is dependent on profitability in all of its forms.

Some analysts are concerned with top-line profitability, while others are concerned with profit before taxes as well as other expenses. Others are solely concerned with profit once all expenses have been removed.

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According to alienation, the worker is forced to work for someone else and makes money.

What is the theory of alienation ?

The method of making a worker feel alien to the results of their own effort. One may put their subjectivity into an object and even take pleasure in the fact that someone else enjoys their invention, therefore creating commodities need not result in alienation and can even be quite gratifying. The proletariat works in order to live, to obtain the very means of life, which he can only achieve by selling his labor to a capitalist for a wage (as if his labor were itself a property that can be purchased). In capitalism, the worker is exploited in this way: he does not work to create a product that he then sells to a real person.

Because the worker no longer owns the product, the worker feels alienated from it. Instead, the product now belongs to the capitalist, who bought the proletariat's labor force in return for exclusive control over the proletariat's goods and any profit generated by their sale.

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The money multiplier is equal to the total money in the economy divided by the original quantity of money

What is Multiplier for money?

A money multiplier is one of several closely related ratios of commercial bank money to central bank money in a fractional reserve banking system, according to monetary economics. It has to do with how much money from the central bank can be created in the commercial banks up to a particular point.

Therefore, Loans are how banks make money. To increase interest earnings, a bank lends or invests its excess reserves. The money supply grows by more than one dollar for every $1 rise in the monetary base. The money multiplier is the expansion of the money supply.

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The current bond price is $1127.05 if the Westco company issued 10-year bonds a year ago at a rate of 7.6%.

The value of the bond can be considered to be the present value (PV) of the future cash receipts expected for this bond. Therefore, the value of the bond can be given as;

Bond value = PV of interest + PV of RV

here RV represents the redemption value

The value of the bond of Westco company can be found as follows;

First, we find the PV of interest;

Semi-annual interest payment = 7.6% × 1000 × 1/2 = 38

Semi-annual yield = 5.9% ÷ 2 = 2.95% per six months

Total period to maturity (in months) = 2 × 10 = 20 periods

PV of interest = 38 × [1 - ( 1 + 0.0295)^(-20)] / 0.0295 = 567.97

Now we determine the PV of redemption value as follows;

PV of redemption value = 1000 × (1.0295)^(-20) = 559.08

Now the price of the bond can be calculated as follows;

Bond price = 567.97 + 559.08 = 1127.05

Hence, the current bond price is calculated to be $1127.05 if the Westco company issued 10-year bonds a year ago at a coupon rate of 7.6 percent.

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The impact of inflation People worry about their income during a period of hyperinflation because their real income will decline during this time. Effects on Income and Employment: Due to increased production, inflation tends to raise the total monetary income of the community as a whole.

Similar to how output increases, employment also rises as a result. The expansion of the money supply is what drives inflation in an economy. With more money competing for the same amount of commodities as before, prices rise as a result of greater demand.

Wide-ranging effects on output, wealth distribution, and the economy as a whole result from this decline in currency value and increase in the overall price level. These effects may be favorable or unfavorable, and they may differ depending on the group of people affected.

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The preparation of cash budgets for December, January, and February for Koehl's Doll Shop are as follows:

Koehl's Doll Shop

                                                    December       January      February

Sales                                             $120,000        46,000        66,000

Total payments                            $169,400       $41,400       $41,400

Cash at the start of the forecast        $750            ---                   ---

Net cash flow                               ($49,400)       $4,600      $24,600

Cumulative cash balance           ($48,650)     ($51,050)    ($33,450)

Target cash balance                      $7,000        ($7,000)     ($7,000)

Surplus cash or loans needed  ($55,650)      $58,050    ($40,450)

A cash budget is a projection of cash receipts and payments for a period.

Cash budgets may be prepared weekly, monthly, quarterly, or yearly, as required.

Management prepares cash budgets to guide its cash flow activities and decisions, readying to invest excess cash, request loans, or generate sufficient revenue to meet its short-term obligations.

Purchases for November = $150,000

                      Sales    Purchases

December $120,000   $35,000

January         46,000     35,000

February       66,000     35,000

Other cash payments:

Koehl's salary is $4,600 monthly

Rent is $1,800 monthly

Tax $13,000 in December

Thus, preparing a cash budget enables Dorothy Koehl to appreciate the timing of cash flows.

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Reserve requirements withholding capital income reserve.

Capital is a very important thing in a company or business. Without capital, the business cannot move as it should. Capital is needed in various business scales, ranging from large-scale or small-scale businesses.

There are several types of capital separated by category, namely:

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Measurement resistance is also brought on by a lack of data knowledge, a lack of resources, poor experiences, a lack of data accuracy, and a lack of senior leadership involvement.

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