He postulated that motivational and hygienic variables are the two categories of criteria that determine a person's level of job satisfaction.
What are the two components of Herzberg's theory?These two elements are: (Effective/Hygiene) Job satisfaction Workplace unhappiness (motivational)
What does the two-factor theory of job satisfaction by Herzberg entail?According to Frederick Herzberg, employee satisfaction includes two components: "hygiene" and incentive. Employees are less likely to be dissatisfied with their workplaces when hygiene issues like pay and supervision are addressed. Employees are more motivated, productive, and devoted when they receive rewards and acknowledgment for their efforts.
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which of the following best explains the change in energy consumption in the time period from 1000 to 1850 c.e.? responses the increasing mechanization of labor as a result of industrialization the increasing mechanization of labor as a result of industrialization the development of command economies during the second industrial revolution the development of command economies during the second industrial revolution the expansion of coerced labor in the americas the expansion of coerced labor in the americas the global intensification of peasant labor
The increasing mechanization of labor as a result of industrialization
What is meant by industrialization?The period of social and economic development known as industrialization is when a human population transitions from an agrarian society to an industrial one. This entails a significant restructuring of an economy with a manufacturing focus. Industrialization is the process of moving a country or region's economy away from a reliance on agriculture and toward one that is driven by industry. This transition's key element is the use of automated mass manufacturing techniques. Urbanization, which refers to the population and physical expansion of cities, was sparked by industrialization, which is defined as the manufacture of goods in factory settings employing machinery and a labor force assigned specific, divided duties to increase production.The complete question is,
Which of the following best explains the change
in energy consumption in the time period from
1000 to 1850 C.E.?
(A) The increasing mechanization of labor as a
result of industrialization
(B) The development of command economies
during the second industrial revolution
(C) The expansion of coerced labor in the
Americas
(D) The global intensification of peasant labor
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2. Do you know anyone that could serve as a business
mentor like Jill's business consultant? Why are
mentors important?
Seth Lewis is on of the popular business consultant. Mentors can help your business succeed by providing insights from those who have gone before you.
What is an business consultant?A business consultant is someone who works closely with business owners and managers to improve the operations and efficiency of their companies. Business consulting entails assisting companies in identifying, addressing, and overcoming obstacles to meeting their objectives.
Business consultants can help your company with almost any need. Business consultants can specialise in specific industries, or they can take a more general approach. While specific services differ, the following are some of the most common.
Determine the impediments to growth or efficiency.Determine what changes are required and assist in the implementation of those changes.Provide staff and management with any necessary training and resources.Bring in novel ideas to revitalise a company.Assist with business planning and the establishment of new ventures.Learn more about Business consultants
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a homeowner entered into a contract with a landscaper. the contract specified that the homeowner would pay the landscaper $10,000 upon completion of a list of projects. the landscaper performed the work while the homeowner was away on vacation. when the landscaper sought payment, the homeowner refused, noting that a tree had not been trimmed as required by the contract. the landscaper responded that, since he would now have to forego other work in order to trim the tree, he would do it but only if the homeowner agreed to pay him a total of $10,500 for his services. the homeowner, desperate to have the work completed, agreed. once the work was completed, however, the homeowner gave the landscaper a check for $10,000, and refused to pay more. the landscaper sued for breach of contract. Is the landscaper likely to succeed in his claim?
In his lawsuit for contract violation, the landscaper is certain to prevail.
What is a contract?A contract is a commitment made between two or more parties that is enforceable by law. It is a voluntarily reached, legally binding agreement between the parties. An offer, acceptance, and consideration are frequently included in contracts (something of value that is promised or exchanged between parties). A contract may be verbal or written, formal or informal. A contract's terms might outline the parties' rights and obligations, as well as pledges to do or not do anything. It can be applied in a number of circumstances, including purchasing, selling, renting, and forming partnerships.Contracts clearly outline the expectations of the parties involved and spell down the terms of the agreement, including any warranties or guarantees. A party who has been wronged by a contract breach may seek legal redress.
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in 2018 the united states announced 25% tariffs on avocados imported from mexico and that the higher price of avocados would be paid entirely by mexico. supporters of the tariff claimed that the increased price would be paid by mexico. evaluate the validity of this claim by figuring out who gains and loses under this decision. in the accompanying graph: place point pw on the price line which depicts the world price before the tariff. place point pt on the price line which depicts the world price after the tariff.
The tarrif in this case-- Divide the total tariff revenue by the total import value to arrive at a trade-weighted average tariff rate. This is a typical method of reporting average tariffs because many nations consistently report these data.
The tax levied by the government on imports from other nations is referred to as a tariff. The primary purpose of tariffs is to protect domestic producers, but they are also used by the government to discourage imports from other nations and encourage the use of domestic products. In the past, import taxes were a source of income for the government. The taxes that were gathered weren't always given names. The Tariff Act of 1789 was only passed into law in 1789 by George.To know more tarriff here
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FILL IN THE BLANK ______ culture is exemplified by the ways people within a particular geographic area refer to product categories differently from people in other areas of the country.
Regional culture is exemplified by the ways people within a particular geographic area refer to product categories differently from people in other areas of the country.
What is regional culture?
Each area has its own unique cuisine, wardrobe, poetry, dance, music, and artistic expression, which are all referred to as the region's culture. Based on characteristics, we frequently recognise residents in a specific area. However, this isn't always the case because a region's culture develops as a result of the blending of local customs with those from other regions of the subcontinent. Give us additional information about the regional cultures that make up the Indian subcontinent.
Regional cultures of today frequently result from intricate interactions between regional traditions and ideas from other regions of the subcontinent. Some customs seem to be unique to certain areas.
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The One Shovel Construction Company is hired by the City of Kalamazoo to lay sewer pipe from the east end of town to the west end of town using their single shovel to dig the trench. While the crew would like to begin at both ends simultaneously and have a dramatic ceremony when both ends meet, they find themselves with a bit of a: Resource-constrained, Capacity constrained. Mix-constrained. Time-constrained
The team is running into some Resource constrained despite their desire to start at both ends simultaneously and have a grand ceremony when they meet.
Resource constraint: what is it?
A resource constraint is any limitation or risk relating to project resources. During the project planning phase, identifying these resource management constraints is a crucial resource planning activity. Resource restrictions are a barrier that could derail your project and keep it from being successfully finished.
Constraints have a profound impact on the project life cycle in every aspect. The most common restriction in project management is actually the triple constraint of time, money, and scope. The project manager must be aware of every detail because projects involve costs and deadlines (scope).
The tools you need to quickly allocate the necessary resources are provided by project management software, which also manages your project resources.You may plan, manage, and assign resources based on their capabilities using a cloud-based tool called Project Manager.
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The text suggests that the most powerful time-management technique might be:
A. promising yourself and others that you'll get a task done
B. focusing on A-priority tasks
C. using a long-term planner
D. performing tasks as perfectly as possible
The text recommends that the most powerful time-management technique might be promising yourself and other people that you'll get a task done. So option A. is correct.
Time management is the coordination of chores and activities to maximize the significance of an individual's endeavors. Essentially, the objective of time management is encouraging people to get more and more reasonable work done in less time. Elements comprise organization, planning, and scheduling to best take benefit of the time functional to the individual, while also taking into statement the individual's respective condition and relevant factors.
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A) Compare and contrast the characteristics of monopolistically competitive, monopolistic, and perfectly competitive markets.
B) Provide an organization that is an example of each and discuss how changes in their pricing affect your purchase decisions.
Characteristic of firms operating on each markets are:
Monopolistically competitive: Multiple firms in the market, unique products and non-substitutions, low entry barriersMonopoistic: one firm only, unique products and non-substitutions, high entry barriersPerfectly competitive: multiple firms in the market, no unique products and subtitutes for others, low entry barriers.Example of each markets are:
Monopolistically competitive: hairdressersMonopolistic: Gas petrolPerfectly competitive: farmers' marketMonopolisitcally competitive market have multiple firms in the market acting as price makers. Firms have total control of the market and creates high entry and exit barriers. Products in monopolistically competitive market are uniques.
Monopolistic market has one single firm operating in the market. Products in monopolistic market commonly are basic products such as gas petrol, electrics, and other common goods. Monopolistic market has high entry and exit barriers since the profit in this market is not high.
Perfectly competitive market has multiple firms acting as price takers because the supply and demand in the market decide the products' prices. This market has low entry and exit barriers but the firms in the market earned almost no profit.
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always classified as long-term investments. always classified as short-term investments. equity securities where significant influence involved. equity securities that a company intends and is able to hold to maturity. debt securities that a company intends and is able to hold to maturity.
Held-to-maturity securities are debt securities that a company intends and is able to hold to maturity.
Held-to-maturity (HTM) securities are debt instruments that a corporation plans and is able to hold to maturity; depending on their maturity date, they may be expressed as either short-term or long-term assets. These securities are ones that organisations buy with the intention of holding them till maturity.
These securities typically differ from purchasing and selling securities or securities that are available for sale, where businesses normally do not maintain securities directly until they mature. This type of insurance is accounted for as an amortized cost on a firm's financial statements. It is also included on the debt protection form with a chosen maturity date.
Complete Question
Held-to-maturity securities are:
a. Always classified as Long-Term Liabilities.
b. Equity securities that have a maturity value greater than cost.
c. Always classified as Long-Term Investments.
d. Equity securities that a company intends and is able to hold to maturity.
e. Debt securities that a company intends and is able to hold to maturity.
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the roth ira differs from the regular ira in that: group of answer choices earnings on the account are tax-free after five years. contributions may exceed $2,000. deposits must be in federally-insured accounts. funds are only to be used for education expenses. only self-employed workers can use this account.
The Roth IRA differs from the regular IRA in that a) earnings on the account are tax free after five years.
The benefit of a Roth IRA over a traditional IRA is determined by the filer's tax bracket, the estimated tax rate at retirement, and personal preference.
Individuals who anticipate being in a higher tax band when they retire may find the Roth IRA more appealing because the total tax avoided in retirement will be more than the income tax paid now. As a result, Roth IRAs may assist younger and lower-income workers the most.
Indeed, by starting to save with an IRA early in life, investors take advantage of the compound interest snowball effect: your investment and its earnings are reinvested, generating more earnings, which are reinvested, and so on.
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Correct question:
The Roth IRA differs from the regular IRA in that:
A. earnings on the account are tax free after five years.
B. contributions may exceed $2,000.
C. deposits must be in federally-insured accounts.
D. funds are only to be used for education expenses.
Which of the following historical findings will most likely lead to a diagnosis of panic disorder?
O Chest pain
O Flashbacks
O Hyperarousal
O Loss of interest
which of the following individuals are defined as an agent under the uniform securities act? i an individual who represents an issuer in selling exempt securities ii an individual who represents an issuer in selling non-exempt securities iii an individual who represents a broker-dealer in selling exempt securities iv an individual who represents a broker-dealer in selling non-exempt securities
Option C: an individual who represents a broker-dealer in selling exempt securities, is defined as an agent under the Uniform Securities Act.
An agent is a person who represents a broker-dealer in the sale of any type of security, whether exempt or non-exempt. Individuals who represent issuers in exempt securities trading or exempt transactions are not considered agents. An individual who represents an issuer selling non-exempt securities, on the other hand, is considered an agent and must be registered. As a result, option C is the correct answer.
The Uniform Securities Act is a model law designed to serve as a foundation for state-level securities regulation. The Uniform Securities Act is intended to combat securities fraud at the state level while also assisting the Securities and Exchange Commission (SEC) in enforcement and regulation.
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Complete question is :
Which of the following individuals are defined as an agent under the uniform securities act? i an individual who represents an issuer in selling exempt securities ii an individual who represents an issuer in selling non-exempt securities iii an individual who represents a broker-dealer in selling exempt securities iv an individual who represents a broker-dealer in selling non-exempt securities
A. II and IV only
B. III and IV only
C. II, III, and IV
D. I, II, III, IV
sophie tells nick about a great new restaurant. sophie is practicing . question 2 options: social advertising group advertising viral advertising word-of-mouth communication
Nick learns about a fantastic new restaurant from Sophie. Using "word of mouth communication," Sophie
Define the term mouth promotion?Word-of-mouth marketing is a strategy used to encourage casual conversations and endorsements for a service or business. Basically, it's encouraging people to speak about your company, brand, or product.
Everyone wants people to talk about company products because such discussions typically have a greater impact on sales than any other form of marketing.At minimum five times as many sales are generated from one offline word-of-mouth impression as there are from paid advertisements. Consumers have the highest level of trust for earned media (such as referrals from friends and family) at 92%. 8% of brand-related conversations take place online, while 90% take place offline.Thus, when Nick learns about a fantastic new restaurant from Sophie. Using "word of mouth communication," Sophie.
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The correct question is-
Sophie tells Nick about a new great restaurant. Sophie is practicing _______.
social advertising
group advertising
viral advertising
word-of-mouth communication
on december 31, reggit company held the following short-term investments in its portfolio of available-for-sale debt securities. reggit had no short-term investments in its prior accounting periods.
$237,600 worth of investments that are available for sale will be shown on the balance sheet at fair value.
With the surplus funds of the business, short-term investments are bought with the intention of producing interest income and are intended to be traded quickly. At the conclusion of each period, the investments will be revalued to reflect the current market value, resulting in a valuation allowance and an unrealized gain or loss.
The Asset Section of the Balance Sheet includes information on the valuation allowance on investments that are available for sale.
Unrealized Gain or Loss on Trading Investment is disclosed in the Stockholder's Equity section of the balance sheet.
The presentation of Reggit Company's balance sheet, with an emphasis on the asset section, is shown below.
Reggit Company
Balance Sheet - Asset Section
As of December 31, 20xx
Assets:
Investments that are currently for sale, at a price 246,700
Value-Added Percentage (9,100)
Investment trading, at a fair value 237,600
In the section under "Stockholders' Equity" of the balance sheet, unrealized loss on an investment that is available for sale is disclosed. This will represent a deduction in the Equity Section and act as a counter account.
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required information learning objective 19-p2: prepare and analyze an income statement using absorption costing and using variable costing. skip to question the variable costing income statement differs from the absorption costing income statement in that it classifies expenses based on cost behavior rather than function. instead of gross margin, the variable costing income statement shows contribution margin. this contribution margin format focuses attention on the relation between costs and sales that is not evident from the absorption costing format. under absorption costing, some fixed overhead cost is allocated to ending inventory and is carried on the balance sheet to the next period. however, all fixed costs are expensed in the period incurred under variable costing. consequently, absorption costing income is generally greater than variable costing income if units produced exceed units sold, and conversely.
To calculate COGS, start with the initial inventory's dollar worth and then add the cost of the period's manufactured items.
How may absorption costs be used to create an income statement?Making a Costing and Absorption Income Statement, To calculate COGS, start with the initial inventory's dollar worth and then add the cost of the period's manufactured items. The resultant number represents the items that are for sale. The ending inventory dollar value is subtracted to get the cost of goods sold.Production is given fixed manufacturing overhead costs per unit through absorption costing. Even when fewer units are sold than it takes to break even, this can still result in positive net operating income. Changes in unit sales are the only factor affecting variable costing income.To learn more about income statement refer to:
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milden company has an exclusive franchise to purchase a product from the manufacturer and distribute it on the retail level. as an aid in planning, the company has decided to start using a contribution format income statement. to have data to prepare such a statement, the company has analyzed its expenses and has developed the following cost formulas: CostCost Formula Cost of good sold $22 per unit sold Advertising expense $172,000 per quarter Sales commissions 5% of sales Shipping expense ? Administrative salaries $82,000 per quarter Insurance expense $9,200 per quarter Depreciation expense $52,000 per quarter
Management has concluded that shipping expense is a mixed cost, containing both variable and fixed cost elements. Units sold and the related shipping expense over the last eight quarters follow:
Quarter Units Sold Shipping
Expense
Year 1:
First 18,000 $ 162,000
Second 20,000 $ 177,000
Third 25,000 $ 219,000
Fourth 21,000 $ 182,000
Year 2:
First 19,000 $ 172,000
Second 22,000 $ 187,000
Third 30,000 $ 234,000
Fourth 27,000 $ 210,000
Milden Company
$ 24 000 in fixed costs Cost variable equals $5
Explanation:
Businesses utilize variable costs for expenditures that change frequently, such as taxes, labor, and operating costs, whereas fixed costs are used for costs that are consistent for a set period of time, such as rent or loan payments.Variable expenses are more difficult to plan, manage, and budget for than fixed expenditures.Over a predetermined time period, fixed costs are constant. Depending on how well the business is doing, variable costs may go up or down. Rent, taxes, and insurance are a few examples of fixed costs.Credit card fees, direct labor, and commission are a few examples of variable costs.To learn more about fixed cost refer to:
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the text explains the six strategies that impact your study skills. match each skill with its description
The six strategies are Setting Goals, Time Management, Note Taking, Organizing and Synthesizing and Active Reading.
A. Setting Goals: Setting goals is the strategy of setting specific, measurable, achievable, realistic, and timely objectives. This helps to provide focus and direction for studying, and can help to keep the student motivated and on track.
B. Time Management: Time management is the strategy of allocating time to tasks in order to maximize efficiency and productivity. This can involve breaking down large tasks into smaller sections and scheduling regular study sessions in order to ensure that all tasks are completed on time.
C. Note Taking: Note taking is the strategy of recording important information from lectures, textbooks, and other sources, in order to better understand and remember it. This can involve making diagrams, summarizing key points, and highlighting key words and phrases.
D. Organizing and Synthesizing: Organizing and synthesizing is the strategy of structuring and synthesizing information in order to draw connections, remember it better, and make it easier to understand. This can involve creating outlines and diagrams, summarizing material, and using mnemonic devices.
E. Active Reading: Active reading is the strategy of engaging with the material through reflection, questioning, and summarizing.
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all of the following statements are true regarding investment advisory contracts except: a assignment of the contract is not permitted unless the customer consents b if the investment adviser is a partnership, the death or withdrawal of a majority of the partners constitutes an assignment c if the investment adviser is a partnership, the death or withdrawal of a minority of the partners constitutes an assignment d if the investment adviser is a partnership, the customer must be notified of any change in the membership of the partnership within a reasonable time
According to the Uniform Securities Act, if an investment adviser is a partnership, the passing away or withdrawal of the majority of the partners results in an assignment. This is true for investment advising contracts. So the correct option is b.
It is true that a client's consent is required before assigning an investment advising contract; after all, the client selected a certain company to operate as the adviser due to the firm's expertise; he does not want someone else to manage his assets without his consent!
When the majority of the partners in the investment advisor pass away or leave the company, an assignment takes place if the investment adviser is a partnership. However, a small number of partners passing away or leaving the company does not constitute an assignment. And last, if the investment adviser is a partnership, the customer must be informed promptly of any changes to the partnership's membership.
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An analyst is reviewing a company that prepares its financial statements according to US GAAP. He will consider the ratio of price-to-market value more appropriate than the ratio of price-to-book value if the company has:
Question 8 options:
plans to make substantial capital expenditures.
grown primarily through acquisitions.
a history of developing its own patents.
An analyst is reviewing a company that prepares its financial statements according to US GAAP. He will consider the ratio of...the company has a history of developing its own patents. Hence, option (c) is correct.
Give a brief account on financial statements.
Financial statements, which are written records, provide information about an organization's business operations and financial performance. Financial statements are audited on a regular basis by government entities, accountants, firms, and others to ensure their accuracy and for tax, financing, or investing purposes. The balance sheet, income statement, cash flow statement, and statement of changes in equity are the four fundamental financial statements for for-profit businesses. Nonprofit organizations use financial statements despite the fact that they are comparable. Financial information is used by investors and financial analysts to assess a company's performance and forecast the future direction of its stock price. The annual report, which contains the company's financial statements, is one of the most important sources of accurate and audited financial data.
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Other things equal, when the real interest rate rises, a number of investment projects become unprofitable, and investment spending in the economy: ___
decreases.
Other things equal, when the real interest rate rises, a number of investment projects become unprofitable, and investment spending in the economy decreases.
What is the interest rate?
The amount of interest due each period expressed as a percentage of the amount lent, deposited, or borrowed is known as an interest rate. The total interest on a loaned or borrowed sum is determined by the principal amount, the interest rate, the frequency of compounding, and the period of time the loan, deposit, or borrowing took place. For instance, if you borrow $100 at 5% interest, your repayment to the lender will be $105 dollars. The money lender will profit $5. You could experience many interest types during your life. Every loan has a different interest rate, which will affect how much money you actually owe.
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three basic team member types exist within a typical six sigma project team; members provide expert information, council, or help in accessing resources when called upon by the project team leader, members participate in all activities of the team and attend as many team meetings as possible, and members provide expertise on an as-needed basis as subject matter experts.
Regular, ad hoc, and resource members are the three basic categories of team members. Certified as a Black Belt White Belts.
A certified black belt's primary duty as a full-time employee is leading teams on Six Sigma projects.
How do Six Sigma teams work?
Stakeholders, executives, champions, and team members (yellow belts) who are under the direction of a green belt or black belt often make up a Six Sigma team formation. Master black belts, black belts, green belts, and yellow belts are examples of project level members who assist in managing the improvement endeavor.
For teams working on Six Sigma projects, how many full-time people are advised?
An ideal project team size is generally agreed to be between 4-6 individuals based on the extensive research that has been done on the subject.
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true/false. to determine the for a given country for a given year, you need to know the total value of all goods and services a national economy produces during one year using its domestic factors of production plus its population.
true. GDP per capita to determine the for a given country for a given year, you need to know the total value of all goods and services a national economy produces.
during one year using its domestic factors of production plus its population. The gross domestic product, or GDP, of a country is often used to assess the size of its total economy. GDP is the value of all final products and services produced inside a country in a given year. A population's growth rate may be calculated similarly to any other growth rate calculation by taking the current population size and subtracting the prior population size. Subtract that much from the previous size. Divide the figure by 100 to obtain the percentage. The proper response is (i). The aggregate value of all final products and services at current prices is known as nominal GDP, whereas the aggregate value of all final goods and services at constant prices is known as real GDP.
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According to the Greek philosopher Aristotle, ________ explains why some people act unethically even when they know what is right.Multiple Choicenormative myopiachange blindnessweakness of willmoral imagination
Greek philosopher Aristotle claimed that some people act unethically while knowing what is right because of a lack of willpower.
What does Aristotle mean when he talks about willpower?The struggle and conflict that could arise between a person's practical thinking and actions are described by this phrase. This is the capacity for individuals to understand what they must do and stop from doing.Therefore, we might conclude that, in the words of the Greek philosopher Aristotle, some people act unethically even when they are aware of what is right due to weakness of will.Building positive habits is allegedly how Aristotle addresses willpower issues. To know the good is to do the good, according to Socrates.It is conceivable to come to the conclusion that one has good enough reason to disagree with one's own reason, which opens the door to weakness of will.To learn more about Aristotle, refer to:
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Which of the following statements is true of celebrity endorsements? A. Consumers who are very knowledgeable about a product or service tend to be most persuaded by celebrity endorsers. B. When a celebrity endorses several products simultaneously, it leads to enhanced popularity of the celebrity and also results in increased sales of all the products the celebrity endorses. C. Advertisers should select a celebrity spokesperson who will attract attention and enhance the sales message, yet not overshadow the company's brand. D. Typically, the use of celebrity endorsers is highest among news and business publications. E. Marketers do not have to worry about the personal image of celebrities while choosing one to endorse a product or a service.
Option C is correct. Advertisers should select a celebrity spokesperson who will attract attention and enhance the sales message, yet not overshadow the company's brand.
How does celebrity endorsement affect consumers?
Celebrities' endorsements or promotion of a brand's goods can raise awareness, trust, and familiarity, all of which are critical factors in the decision to buy. If a celebrity they respect or can connect to is promoting a brand's goods, consumers will be more sympathetic to it.
Which of the following is an advantage of celebrity endorsement?According to Forbes contributor Steve Olenski, celebrity endorsement boosts short-term revenue and long-term brand exposure. A new product launch, market growth, or brand repositioning are all excellent examples of significant changes that may be marked for a brand extremely effectively through celebrity marketing.
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Haile Resort opened for business on June 1 with eight air conditioned units. Its trial balance on August 31 is as follows. Haile Resort Trial Balance August 31, 2022 Debit Credit Cash Br. 39,200 Prepaid Insurance 9,000 Supplies 5,200 Land 40,000 Buildings 240,000 Equipment 32,000 Accounts Payable Br. 9,000 Unearned Rent Revenue 9,200 Mortgage Payable 100,000 Share Capital—Ordinary 200,000 Retained Earnings 0 Dividends 10,000 Rent Revenue 172,400 Salaries and Wages Expense 89,600 Utilities Expense 18,400 Maintenance and Repairs Expense 7,200 Br.490,600 Br.490,600 Other data: 1. The balance in prepaid insurance is a 1-year premium paid on June 1, 2022. 2. An inventory count on August 31 shows Br.1,300 of supplies on hand. 3. Annual depreciation rates are buildings (4%) and equipment (10%). 4. Unearned rent revenue of Br.7,600 should be recognized as revenue prior to August 31. 5. Salaries and wages of Br.750 were unpaid at August 31. 6. Rentals of Br.1,600 were due from tenants at August 31. 7. The mortgage note is dated 1/1/2022. The mortgage interest rate is 8% per year. Instructions a. Journalize the adjusting entries on August 31 for the 3-month period June 1–August 31. b. Prepare an adjusted trial balance on August 31.
The general ledger account balances are shown in an adjusted trial balance following any revisions.
What is Adjusted Trial Balance ?These changes often cover depreciation, prepaid expenses, accruing expenses, and other non-cash costs.
Haile Resort
Adjusted Trial Balance
August 31, 2022
Debit Credit
Cash Br. 39,200
Rental Receivable 1,600
Prepaid Insurance 9,000 - 5,250
Supplies 5,200 - 3,900
Land 40,000
Buildings 240,000
Equipment 32,000
Accounts Payable Br. 9,000
Unearned Rent Revenue 9,200 - 7,600
Salaries and Wages Payable 750
Mortgage Interest Payable 5,333
Mortgage Payable 100,000
Share Capital—Ordinary 200,000
Retained Earnings 0
Dividends 10,000
Rent Revenue 172,400 + 7,600 + 1,600
Salaries and Wages Expense 89,600 + 750
Utilities Expense 18,400
Maintenance and Repairs Expense 7,200
Insurance Expense 5,250 (Br. 9,000 x 7/12)
Supplies Expense 3,900
Depreciation Expenses:
Buildings 9,600 (Br. 240,000 x 4%)
Equipment 3,200 (Br. 32,000 x 10%)
Mortgage Interest Expense 5,333 (Br. 100,000 x 8% x 8/12)
Totals Br.490,600 Br.490,600
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A trial balance is a bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal.
What is a Trial Balance?A trial balance is a list of every general ledger account in a company's ledger. Each nominal ledger account's name and the current balance amount will be listed in this list. Either a debit balance or even a credit balance will be present in each nominal ledger account.
Businesses utilize a trial balance, which is a list of credit and debit entries, to internally evaluate their double-entry accounting systems. In order to determine whether any entries have indeed been made in the incorrect account and to make sure that the total of all debits and credits matches one another.
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match the terms with their definition and characteristics. question 2 options: 1 an asset of this type is also called intellectual capital. is used by computers an
1. Data 2. Variable 3.Information 4. Data 5. Knowledge 6. Knowledge.
Data is a group of discrete values used to describe quantity, quality, fact, statistics, and other fundamental units of meaning in the quest of knowledge. Data can also just be a series of symbols that can be further understood. A datum is any value found in a collection of data. The majority of the time, data is arranged into smaller structures, such tables, which give more context and meaning and can also be used as data in larger structures. Data could be utilized as a variable during a calculation. Data can be used to represent both concrete measures and impersonal ideas. Almost every human organizational activity, including business and scientific research, uses data in some way.
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Match the terms with their definition and characteristics.
1. Is used by computers and machines ____
2. A data characteristic (a container) that stands for (or holds) a value that changes over time ______
3. Has been converted into something meaningful with a useful context.
4. Raw facts that describe the characteristics of an event or object.
5. An asset of this type is also called intellectual capital.
6.Includes skills, experience, and expertise
A) Data B)Info C)Knowledge D)Variable
Daffy Taffy uses the weighted-average method in its process costing system. The company provided the following information:
Mixing Department Units Percentage Complete
Materials Conversion Beginning work in process inventory 200 55% 60% Units started into production during the period 3,000 Units transferred out during the period 2,600 Ending work in process inventory 600 25% 40% What is the number of equivalent units of production with respect to materials during the period?
2,750
2,860
3,150
3,200
Part 2
Consider the following information from the records of Bennington Corporation. The company uses the weighted-average method.
Brining Department Materials Conversion
Equivalent units of production 1,670 1,660
Costs of beginning work in process $ 250 $ 350
Costs added during the period $ 2,255 $ 3,385
Knowledge Check 01
When computing the cost per equivalent unit for conversion, what is the total cost that will be included in the numerator of that calculation?
$3,735
$2,255
$5,640
$6,240
Knowledge Check 02
What is the cost per equivalent unit for conversion?
$1.50
$1.67
$2.20
$2.25
2,750 is the number of equivalent units of production with respect to materials during the period and $3,735 is the total cost that will be included in the numerator of that calculation.
The calculation of the material's equivalent unit is displayed below:
= (ending inventory units finished percentage) + (units transferred out completed percentage)
equals (600 units x 25%) + (2,600 units x 100%)
2.560 units plus 150 units
= 2,750 units
We must only use the units that have been transferred and the ending inventory units to calculate the equivalent units of the material.
From the records of Bennington corporations, $3,735 is the total cost that will be included in the numerator of that calculation and $2.25 is the cost per equivalent for conversion.
Cost of conversion calculation:
Cost per EU = (Cost foregoing + Current Period Costs)/Total EUs
Cost of conversion as a whole: $3,385 plus 350 = $3735.
To be included in the numerator as a conversion cost is $3735.
Conversion rate per EU (this is not a prerequisite of the question)
= ($3,385 + $ 350)/1,660 E.Us
= $2.25
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multinational corporations do not have the responsibility nor the incentive to follow international accounting standards as there still is no particular set of global standards that are generally accepted worldwide (T/F).
False There is still no particular set of global standards that are generally accepted worldwide, false multinational corporations neither have the responsibility nor the incentive to follow international accounting standards.
Standards for global accounting for global markets Modern economies rely on cross-border transactions and the free movement of capital from one country to another. It is anticipated that the number of international financial transactions will continue to rise to over a third of all transactions.
Companies raise capital, conduct transactions, or have international operations and subsidiaries in multiple countries, and investors worldwide seek diversification and investment opportunities.
Previously, the fact that different nations maintained their own distinct sets of national accounting standards made cross-border activities like these more difficult. Companies that prepare financial statements, investors, and others who use those financial statements to make economic decisions all face increased costs, complexity, and ultimately risk as a result of this jumble of accounting requirements.
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As a manager, you will play many roles. For example, sometimes you will engage.
roles which entails interacting with people inside and
outside their work units. Other times you will engage,
roles in which you receive and communicate information with other people inside and
outside the organization.
As a manager, you will play many roles. For example, sometimes you will engage interpersonal roles which entails interacting with people inside and outside their work units. Other times you will engage informational roles in which you receive and communicate information with other people inside and outside the organization.
Who is a manager?A manager is a qualified someone who leads an organization and oversees a group of personnel. Managers frequently oversee a certain department within their organization. There are many different kinds of managers, but they often have responsibilities including making decisions and conducting performance evaluations.
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Suppose that a firm produces 300,000 units a year and sells them all for $9 each. The explicit costs of production are $2,000,000 and the implicit costs of production are $350,000. The firm eams an accounting profit of
A. $700,000 and an economic profit of $350,000
B. $2,700,000 and an economic profit of $300,000
C. $300,000 and an economic profit of $2,700,000
D. $350.000 and an economic profit of $700,000
The firm eams an accounting profit of $700,000 and an economic profit of $350,000.
Option A is correct .
Accounting profit :A company's net income, also known as revenue less expenses, is its accounting profit. The total costs of a company or investment can be subtracted from the total revenue or return to determine economic profit. For tax purposes, businesses report their accounting profits to investors on income statements and to the IRS.
Evaluating Accounting profit :Accounting Profit= Total Revenue - Explicit Cost
Total Revenue= 300,000 × 9
= 27 ,00,000
Explicit Cost= 2,000,000
Thus, 27 ,00,000-2,000,000
= 700,000
Economic Profit= Total Revenue- (Explicit+Implicit Cost)
Implicit Cost= 350,000
Thus, 27,00,000-( 2,000,000+350,000)
= 350,000
The firm eams an accounting profit of $700,000 and an economic profit of $350,000.
Why is profit accounting important?
Accounting profit is important because it represents actual company profits rather than economic profit is more theoretical values. Accounting profit provides a more precise picture of a company's performance and financial viability.
What is profit in economics?The difference between a company's sales revenue and the direct costs of producing its goods and services, as well as any opportunity costs, is its economic profit. Management determines opportunity costs, a type of implicit cost, which will vary according to various scenarios and perspectives.
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