(A) A change in the way the accounting rules are applied has an impact on the financial statements' consistency and, as a result, their comparability if the company changes the way it values its inventory. The modification must be discussed in an explanatory paragraph in the auditor's report.
(b) The CPA's audit report does not need to contain a comment regarding consistency if the company sold one of its two subsidiaries that had been included in its consolidated statements for prior years. Although no accounting concept was altered or the way by which it was applied, a business transaction has affected how the financial statements are comparable.
(c) The comparability of the financial statements has been impacted if the company reduced the projected remaining useful life of plant property due to obsolescence. The adjustment is not a question of consistency; instead, it is a change in accounting estimate necessitated by new circumstances and includes neither a difference in the accounting principles used consistency.
What is CPA?A credentialed accounting practitioner may use the title "certified public accountant" (CPA). The Board of Accountancy for each state issues the CPA license.
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The complete question is:
BE2-3 Discuss whether the changes described in each of the cases below require recognition in the CPA's audit report as to consistency. (Assume that the amounts are material.)
(a) The company changed its inventory method to FIFO from weighted-average, which had been used in prior years.
(b) The company disposed of one of the two subsidiaries that had been included in its consolidated statements for prior years.
(c) The estimated remaining useful life of plant property was reduced because of obsolescence.
Describe at least three supply chains that provide products to your school book store. do they use cooperative supply chain methods to help reduce their costs?
Describe at least three supply chains that provide products to your school book store. do they use cooperative supply chain methods to help reduce their costs
Supply chain management (SCM) has become “a highly sophisticated, technology-dependent, and collaborative discipline that combines the business functions of purchasing, operations, inventory management and warehousing. There are three main flows of supply chain management: the product flow, the information flow, and the finances flow.
What is Supply chain management?
Supply chain management, which covers all procedures that convert raw materials into finished commodities, is the management of the movement of goods and services. It entails the deliberate simplification of a company's supply-side operations in order to optimize customer value and achieve a competitive edge in the market. The handling of a good or service's full manufacturing flow, from the raw materials to the delivery of the finished product to the customer, is known as supply chain management.
Therefore,
Describe at least three supply chains that provide products to your school book store. do they use cooperative supply chain methods to help reduce their costs
Supply chain management (SCM) has become “a highly sophisticated, technology-dependent, and collaborative discipline that combines the business functions of purchasing, operations, inventory management and warehousing.
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The text compares two studies on the profitability of slavery: one by phillips and the other by conrad and meyer. the main reason for the difference in their results is?
Phillips failed to account for the effect of the rising marginal product on profitability.
What is Marginal Product?The marginal product or marginal physical productivity of an input (factor of production) in economics, and especially in neoclassical economics, is the change in output that results from using one more unit of a specific input (for example, the change in output when a firm's labour is increased from five to six units), assuming that the quantities of other inputs are kept constant.
The slope of the total product curve i.e. the production function plotted against labour usage for a constant level of capital input usage represents the marginal product of labour.
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3. high tech, inc., is a public company that produces laser and ink jet printers. jorge is an accounting staff member who works for the company’s controller and is involved in preparing the annual report. one of high tech’s competitors developed a superior color laser jet printer using a less costly production process. jorge realizes that high tech’s substantial inventory of color laser jet printers is effectively obsolete and will have to be written down to its net realizable
High tech, inc., is a public company that produces laser and inkjet printers: The scenario faced right here with over over the counter Jorge is related to the counter credibility of over-the-counter monetary statements.
A public company, publicly traded corporation, publicly held corporation, publicly listed organization, or public confined corporation is an employer whose ownership is prepared via shares of inventory that might be intended to be freely traded on an inventory change or in markets.
A public company is a company with public possession and shares that alternate on a public marketplace. due to moreover the counter it's far public it is required to meet the counter Securities and change fee's strict filing requirements for public companies.
A public employer is a company that has bought all or a portion of itself over-the-counter thru an initial public providing. over-the-counter primary benefit public corporations have is over-the-counter potential to faucet over-the-counter monetary markets over-the-counter promoting inventory (equity) or bonds (debt) to raise capital (i.e., cash) for growth and different projects.
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The nonownership theory of oil and gas borrows from rules that the court had applied to?
Non-ownership theory of oil and gas borrows from rules that the court had applied to the wild animals and migratory birds and it had not applied to fructus naturales, minerals, and subterranean water.
Let's define what non-ownership theory of oil and gas first. According to this argument, a landowner doesn't genuinely own any oil or gas.
Non-Ownership vs. Ownership vs Correlative Rights:
Unlike ownership theory, which contends that landowners may sever oil and gas by deed just as they might sever minerals or a section of the surface itself, non-ownership theory does not make this claim.
However, there is a process known as the doctrine of correlative rights that really extends the entitlement of all landowners to share in a single supply of oil and gas.
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The following are causes of the bullwhip effect, except? a. demand signaling b. batching of orders c. dependent demand d. price variations
The following are causes of the bullwhip effect, except dependent demand.
In economics, demand is the quantity of a terrific that consumers are willing and capable of purchase at numerous costs throughout a given time. the relationship among rate and amount call for is also known as the demand curve.
Demand is the amount of purchasers who are willing and able to shop for products at numerous charges all through a given time period. demand for any commodity implies the purchasers' desire to acquire the best, the willingness and potential to pay for it.
As an instance, if a customer is hungry and buys a slice of pizza, the first slice could have the finest gain or utility. With every additional slice, the consumer will become more happy, and utility declines. In concept, the first slice may fetch a better price from the client.
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dell inc. learned that the lithium-ion batteries in its notebook computers posed a fire hazard to consumers. the company recalled 2.7 million batteries and gave consumers a replacement before any personal injuries resulted. dell was most likely concerned with which consumer bill of rights principle?
Dell inc. learned that the lithium-ion batteries in its notebook computers posed a fire hazard to consumers. The company recalled 2.7 million batteries and gave consumers a replacement before any personal injuries resulted. Dell was most likely concerned with consumers' right to be heard.
One of the rights granted to customers by the consumer protection act is the right to be heard. It gives consumers the ability to confront the consumer forum with complaints and questions about anyone.
When a customer is unhappy with a product or service, they have the right to complain and to be heard. This is the reason that many progressive companies have established their own customer service and grievance cells to assist customers in getting their complaints resolved.
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What is the expected return of a security with a beta of 1.2 if the risk-free rate is 4 percent and the expected return on the market is 12 percent?
The expected return of a security with a beta of 1.2 is 13.6%
Required rate of return = Risk-free rate + (Market return - Risk-free rate) x Beta
4%+1.2(12% - 4% )=13.6%
Why does the expected return rise as the beta increases? What is the CAPM?The capital asset pricing model, or CAPM, is a method of calculating the required rate of return on a security from the viewpoint of the market. The CAPM describes the relationship between systematic risk, or the general dangers of investing, and expected return for assets, particularly stocks. The CAPM was developed as a way to quantify this systematic risk. In the financial sector, it is widely used to appraise risky securities and determine predicted returns for assets given their risk and cost of capital.
The systemic risk can be measured using the beta coefficient. The market may be engaging in more risk as this indicator rises, in which case investors should increase their needed rate of return.
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when deciding between responsive display ads and uploaded ads, when would you opt for control rather than for efficiency?
when your advertisements efficiency must comply to rigorous branding standards.
If your ads need to adhere to strict branding guidelines, you would choose control above efficiency when choosing between responsive display ads and uploaded ads.
What exactly Is Efficiency?
The maximum degree of performance is achieved by using the fewest inputs to produce the greatest amount of output. Reduce the quantity of resources—including human time and energy—that are used to produce a certain result that are not necessary. Efficiency is a quantifiable concept that may be calculated by subtracting total input from usable output. Productivity is increased while consuming fewer resources, such as time, energy, and physical resources.
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How should policymakers determine the amount of money that should be allocated for research curing heart disease? they should base their decision on.
Bigger and larger reductions in the production of one thing are necessary to increase the production of another good. The frontier of the production potential will bow outward.
What is production?Producing goods and services to meet consumer demands is known as production. The method yields the final product. Land, capital, labour, and organisation make up the four components of production.
The production of automobiles is an illustration of production. Parts are put together to create cars. For instance, metal bodywork are given rubber tyres so that seats can be placed before the car rolls off the assembly line.
One of the most crucial steps in the manufacturing process, production is fundamental to what it means to be a manufacturer.
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Jit production means that we produce the product before it is required so the customer does not wait for the product._____.
The goal of JIT production is to drive all inventory queues lower. JIT is typically applied to nonrepetitive manufacturing.
What is manufacturing?Manufacturing is the process of transforming unfinished products into finished ones using tools, manpower, machinery, and chemical processes.
Manufacturing helps businesses to recoup their costs of raw materials by selling finished goods for a profit. Big-scale manufacturing makes it possible to produce goods in large quantities using assembly line methods and cutting-edge technology. Manufacturers can benefit from effective production techniques by utilizing economies of scale to produce more products for less money.
Manufacturing is the process of transforming raw materials or parts into completed goods using labor, machines, chemicals, and tools.
Before the Industrial Revolution, most products were made by hand using human labor and basic tools.
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If consumer income increases, the demand for chili peppers shifts from d 0 to d 1. this implies that chili peppers are a(n)?
If consumer income increases, the demand for chili peppers shifts from d 0 to d 1. this implies that chili peppers are Inferior Goods.
What are inferior goods?A good whose demand decreases as people's wages increase is referred to as an inferior good in economics. As the economy and earnings growth, these products lose popularity as people start purchasing more expensive alternatives.
In economics, demand for subpar products declines as income rises or the economy grows. When this occurs, consumers will be more eager to spend money on more expensive alternatives. The quality or a change in the socioeconomic level of the consumer could be a few of the causes of this transformation.
Anything a customer would demand less of if they had a higher level of real income is an inferior item, which is the reverse of a normal good. Additionally, they might be linked to those who are often from lower socioeconomic classes.
Therefore, as earnings decline or the economy weakens, the demand for subpar products rises. When this occurs, less expensive products can replace more pricey ones at a lower cost.
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What might shift aggregate demand?
a) loss of business
b) confidence technological
c) innovation production
d) inputs raw materials
Inputs raw materials might shift aggregate demand.
Demand is the amount of a great that clients are willing and capable of purchase at various expenses throughout a given time. the relationship between price and amount demand is also called the call for curve.
Demand is the quantity of customers who are inclined and in a position to shop for merchandise at numerous costs in the course of a given period of time. demand for any commodity implies the purchasers' preference to acquire the best, the willingness and capability to pay for it.
As an example, if a patron is hungry and buys a slice of pizza, the first slice may have the greatest advantage or application.
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If this economy devotes all of its resources to the production of dryers, then it will produce?
This economy would generate 80 dryers and 0 washers if it focused all of its resources on producing dryers.
An economy is a complex system of interrelated production, consumption, and exchange activities that ultimately determines how resources are allocated among all the participants. The production, consumption, and distribution of goods and services combine to fulfill the needs of those living and operating within the economy.
An economy may represent a nation, a region, a single industry, or even a family. An economy encompasses all of the activities related to the production, consumption, and trade of goods and services in an entity, whether the entity is a nation or a small town. So, this economy would generate 80 dryers and 0 washers if it focused all of its resources on producing dryers.
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According to data about movie ticket prices, between 2000 and 2014 the average cost of a movie ticket in a given year was:_________
According to data about movie ticket prices, between 2000 and 2014 the average cost of a movie ticket in a given year was 5.80 + 0.21t dollars.
The average cost of a movie ticket in the United States increased from 8.65 dollars in 2016 to 9.57 dollars in 2021. This is an increase of over 11% over the previous five years.
The cost per unit produced in a production run is called the average cost. It stands for the typical sum of money spent on a product's production. Depending on how many units are made, this amount may change.
Average cost, often known as unit cost, in economics is calculated by dividing the total cost (TC) by the quantity of a good produced (the output Q): Average cost strongly influences how businesses decide to price their goods.
As demonstrated in this example, in order to determine the average cost, the entire cost must be divided by the quantity of output. For instance, we can make 1500 chocolate bars for a total of $3500. Consequently, it costs $2.33 on average to produce 1500 chocolate bars.
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Does the decision to make a blockbuster movie mean that some other more desirable activities get fewer resources than they deserve?
In economics positive statements are fact-based and objective, thus such statements can be tested and proved or disproved with the available evidence. The normative economic statements are opinion based and subjective which cannot be tested. Since providing an activity with lesser resources than it deserves cannot be tested with available evidence hence will be a normative statement.
A blockbuster is a Hollywood movie that's made with a large budget and big stars. A true blockbuster is extremely popular and brings in a lot of money. Typically, a blockbuster is a fabulous summer movie that audiences line up to see the first weekend it's released.
Economics is the study of scarcity and its implications for the use of resources, production of goods and services, growth of production and welfare over time, and a great variety of other complex issues of vital concern to society.
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In 2019 net worth represented ____ of the liabilities and net worth of commercial banks.
In 2019 net worth represented about 11% of the liabilities and net worth of commercial banks.
Net worth is the total sum of your financial assets less the total value of your liabilities, or debts. Assets are what you own, such as currency in bank accounts, savings accounts, and retirement funds.The value remaining after subtracting liabilities from assets is an individual's net worth. Debts such as mortgages, credit card balances, student loans, and vehicle loans are examples of liabilities. Bills and taxes are examples of commitments that must be paid as liabilities.Bank assets primarily consist of various types of loans and marketable securities, as well as reserves of base money, which can be stored as genuine central bank notes and coins or as a credit (deposit) balance with the central bank.Thus this is the meaning of net worth.
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A country has a trade deficit of $20 billion with its trading partners over a
year. Which change would cause the country to have a trade surplus the
following year, assuming everything else remains the same?
A The
country increases its
imports by $30 billion.
B. The country decreases its imports by $10 billion.
C. The country increases its exports by $30 billion.
D. The country decreases its exports by $10 billion.
The answer is C. The country increases its exports by $30 billion.
US inflation is expected to reach 8.30% by the end of the quarter, according to Trading Economics global macro models and analyst forecasts. Longer term, US inflation is projected to be around 1.90% in 2023, according to our econometric model.
What will be the inflation rate in 2022?
United States Inflation Summary in August 2022
The Consumer Price Index in the United States in August 2022 is 296.171. The year-on-year inflation rate is 8.263% (compared with 8.525% the previous month). . Inflation from July 2022 to August 2022 is -0.035%
Is Inflation Good or Bad? , believes that low inflation helps boost economic growth. The opposite of inflation is deflation, where prices tend to fall. The Federal Reserve is targeting 2% inflation based on the Consumer Price Index (CPI).
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If the rate and direction of plate movement remain the same for the next 50 million years, an accurate prediction would then be:_____.
If current plate motions continue, the Atlantic will widen, Europe and Africa will dispute to shut off the Mediterranean, Australia and South East Asia will connect, and California will drift northward up the coast to Alaska in 50 million years from now.
Plate movementsIn 150 million years, when new subduction zones along the eastern coastlines of North America and South America begin to swallow away at the ocean bottom that presently divides North America from Africa, the Atlantic Ocean may begin to close.
As the Atlantic ocean continues to be subducted, "Pangea Ultima" may create 250 million years from now.
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Outline the importance of timelines and Gantt charts breakdown structure
A Gantt chart depicts the completion of every work in a task with the use of timelines. those timelines give an explanation of how the various tasks are related.
Gantt charts are beneficial due to the fact they show the activities and progress of an undertaking. Gantt charts display how work on a project can most effectively begin after another challenge has been completed.
Gantt charts are beneficial for making plans and scheduling tasks. They help you investigate how long a project must take, decide the resources needed, and plan the order in which you may whole tasks. they may be also beneficial for dealing with the dependencies between obligations.
Timeline charts are quite flexible visual charts that are used to illustrate a fixed of occasions chronologically. they may be a wonderful device for conceptualizing event sequences or processes to advantage insights into the nuances of an undertaking.
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Which profession has trouble finding work if a country's educational system has produced more than the country can employ?
The U.S. Bureau of Labor Statistics (BLS) reports that as educational attainment grows, incomes rise and unemployment declines. educational system.
The graphic compares workers according to their degree of education and demonstrates that those with more education earn more money and experience lower unemployment rates. However, another important factor in enhancing India's educational system is teacher preparation. In addition to demonstrating how the teachers are current with technological advancements, proper training also advances the nation's educational system. Students can be taught properly by teachers who have the necessary training and skills. The productivity of an economy increases as the number of educated people rises because competent workers can complete jobs more quickly. Equal opportunities for employment and education increase the value of an economy.
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After ellie moves out of the apartment she had rented as her personal residence, she recovers her damage deposit of $1,000. the $1,000 is not income to ellie. true false
False. The $1,000 is a nontaxable return of capital.
When an investor receives a portion of their initial investment that is not seen as income or capital gains from the venture, this is known as a return of capital.
The Workings of Return of CapitalWhen someone invests, they risk their principal (sometimes referred to as the cost basis) in the intention of earning a return. The return of capital occurs when an investor receives their principal. It's akin to getting your original money back because it isn't regarded taxable because it doesn't include gains (or losses). Certain investment kinds permit investors to obtain their initial investment back before collecting gains (or losses) for taxation.
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suppose that corn farmers want to increase their total revenue. knowing that the demand for corn is inelastic, corn farmers should
suppose that corn farmers want to increase their total revenue. knowing that the demand for corn is inelastic, corn farmers should Plant more corn
What do you mean by inelastic demand?When a buyer's desire for a product does not fluctuate as much as a product's price changes, this is known as inelastic demand. Demand is said to be inelastic when the price rises by 20% yet the decline in demand is only 1%.
When using common household goods and services, this situation frequently happens. People will continue to buy roughly the same amount of goods or services after a price increase since their needs remain the same. When the price is reduced, a similar scenario arises demand won't increase significantly because buyers only have a small need for the product.
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the product-market expansion grid is a useful way to view the range of potential market opportunities availale to firms. the dimensions of the matrix are new vs. exiting markets and new vs. existing
The product-market expansion grid is a useful way to view the range of potential market opportunities available to firms. the dimensions of the matrix are new vs. exiting markets and new vs. existing: Markets.
What are Potential Markets? The portion of the market you can eventually seize is known as a prospective market. These are clients you could attempt to entice but do not currently have. Learn how to spot these possible new clients and what to do to draw them in.For instance, the annual sales potential for ten-speed bicycles could be $5,000,000.Determine the area in which your market is situated. Set clear limits within which you will conduct business. Demographic. Age, race, religion, gender, income level, family size, occupation, education level, and marital status are just a few of the factors used to identify potential clients.The product-market expansion grid is a useful way to view the range of potential market opportunities available to firms. the dimensions of the matrix are new vs. exiting markets and new vs. existing: Markets.
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In the market for a common property resource, the unregulated market outcome will occur at what point?
In the market for a common property resource, (CPR) tends to be in particular susceptible to depletion and degradation. This creates troubles for sustainable development and for useful resource stewardship in standard considering the fact that among the key worldwide assets are not unusual belongings.
Commonplace assets (environmental) are natural assets owned and managed collectively by using a community or society as opposed to by individuals.
Two defining characteristics of a common resource are contention and nonexcludability: Nonexcludabiity- regarding common resources, non-excludability refers to the inability to exclude others from using the resource.
Common property resources are (renewable) natural assets wherein current immoderate extraction reduces future resource availability, and the usage of which is de facto restrained to a selected set of retailers, inclusive of inhabitants of a village or contributors of a community; consider community-owned forests, and coastal fisheries.
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a concept that maintains that the owner of a cash flow will value it differently, depending on when it occurs.
The time value of money is a concept that maintains that the owner of a cash flow will value it differently, depending on when it occurs.
What is Cash Flow?Cash flow is the net amount of cash and cash equivalents coming into and going out of a business. Inflows are represented by money received, and outflows are represented by money spent.
The ability to generate positive cash flows, or more specifically, the potential to maximize long-term free cash flow, is ultimately what determines a company's ability to create value for shareholders (CFC). After deducting any funds used for capital expenditures, a company's free cash flow (FCF) is the cash it generates from its regular business activities.
The amount of money a firm receives and expends is known as its cash flow. Businesses receive revenue from sales and spend that amount on overhead. Additionally, they might make money from investments, royalties, licensing deals, and interest payments. They might even sell goods on credit with the expectation of receiving the money owed at a later time.
Thus, One of the most crucial goals of financial reporting is to evaluate the size, timeliness, uncertainty, and origin and destination of cash flows. It is necessary for evaluating the liquidity, adaptability, and overall financial performance of a corporation.
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management disclosure of the likely impact of implementing recently issued accounting standards is least likely to:
Management disclosure of the likely impact of implementing recently issued accounting standards is least likely to state that the impact of the quality is impossible to determine.
Etymologically, the definition of management is an art of directing others to realize the main goals of an organization or business through the process of planning, organizing, managing, and controlling resources in an efficient and efficient manner.
A disclosure that's required for public companies is the likely impact of implementing recently issued accounting standards. Management can discuss the impact of adopting the quality, conclude that the quality does not apply or will not affect the financial statements materially, or state that they're still evaluating the effects of the new standards. Analysts should remember of the uncertainty that this last statement implies.
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What is it called when demand fails to account for the buyer's full willingness to pay?
When demand fails to account for the buyer's full willingness to pay it is called demand-side market failure.
What primary categories of market failures are there?a circumstance that arises if the level of output at the free market equilibrium is either higher or lower than the level of output that is socially desirable. Goodwill either be produced in excess or insufficiently in a free market. Instances of market failure that economists have identified include:
The primary forms of market failure consist of
Ineffective allocation and production.monopoly authorityuntapped markets.unfinished markets.Demerit products.externalities that are harmful.When resources are allocated in an ineffective way, markets collapse. For instance: Radio: The station transmits to everyone who tunes in, but it is unable to directly bill them. It is unable to determine whether or not a user has paid.
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Under what circumstances would it most likely be considered beneficial for a government to be a large borrower of foreign investment capital?
A country's trade in manufactured goods diminished substantially, causing it to lose tax revenue and become a net borrower of foreign funds. Foreign investment entails capital transfers from one country to another, with foreign investors gaining substantial ownership shares in indigenous enterprises and assets.
A recent tendency is toward globalization, with multinational corporations investing in a range of countries. Foreign indirect investment is made up of corporations, financial institutions, and private investors who buy stock in foreign enterprises that trade on a foreign stock exchange. Large multinational firms will seek new prospects for economic growth in other nations by building branches and growing their investments.
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grocers inc. is a grocery store that believes in and practices green marketing. grocers inc. wants to improve the environment. to do so, grocers inc. does all of the following except .
Grocers Inc. is a grocery store that believes in and practices green marketing. Grocers Inc.Environment plays an important role in healthy living and the existence of life on planet earth. Earth is a home for different living species and we all are dependent on the environment for food, air, water, and other needs. Therefore, it is important for every individual to save and protect our environment.
The history of grocery begins with a dealer who sold by the gross that is, in large quantities at discounted retail prices. A grocer in medieval England was a wholesaler, and the name is derived from an Anglo-French word having the same meaning, grocer.
On this page, you can discover 19 synonyms, antonyms, idiomatic expressions, and related words for grocery, like foodstuff, Tesco, grocery-store, vegetable market, food market, supermarket, food store, greengrocery, corner-store, confectionery, and frozen food.
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A small community of people who share beliefs, experiences, customs, traits, and values can best be described as a __________. a. subculture b. local culture c. world culture d. popular culture please select the best answer from the choices provided a b c d
A small community of people who share beliefs, experiences, customs, traits, and values can be described as local culture. Thus, option b is the answer.
Cultures refer to the traditions, social beliefs, customs, language, food, clothing, rituals, and superstitions followed by a group of people. In our world, we can have various forms of cultures as the world is a diverse land with numerous religions and kinds of human beings.
A subculture refers to a small cultural group within a larger culture group. The beliefs of this small culture group do not match those of the larger group.
World culture constitutes the various ways in which all the nations of the world pay attention to global issues and come forward to solve them together.
Popular culture refers to the culture that follows the ordinary stream of life. This culture is not usually followed by the elite classes of society.
Local culture refers to the culture that is followed in the locality of a group or neighborhood.
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Answer:
The answer is B local Culture! Hope this helps!
Explanation:
I got it right on Edge!
Have a great day! :]