Is there evidence that the principle of spatial justice aspired to in SPLUMA, is taking effect in South Africa. Give reasons.

The given problem deals with inventory and revenue figures of XYZ company. The inventory of XYZ Company on November 30, 2020, shows 1200 units at 6 € per unit. Revenue from sales for December totals € 64,000 (= 3,200 units at € 20 per unit).

The following purchases were made during December 2020: Dec. 10: 1,100 units at 12 € per unit Dec. 18 1,000 units at 7 € per unit Dec 23 900 units at 6 € per unit Cost of Goods Sold (COGS)The total number of units available for sale for the month of December was 1200 + 1100 + 1000 + 900 = 4200. To calculate the cost of goods sold using the Weighted Average method, we need to calculate the average cost per unit. This can be done by dividing the total cost of goods available for sale by the total number of units available for sale. The cost of goods available for sale is calculated as follows: Cost of goods available for sale = (1200 × 6) + (1100 × 12) + (1000 × 7) + (900 × 6) = €31,800.

The total number of units available for sale is 4200. So, the average cost per unit = €31,800 ÷ 4200 = €7.57Now, the Cost of Goods Sold can be calculated as follows: COGS = 3200 × €7.57 = €24,224Inventory Cost. As we have already calculated the COGS, now we can calculate the inventory cost. Inventory cost = Cost of goods available for sale – COGS = €31,800 - €24,224 = €7576Gross Profit To calculate the gross profit, we need to subtract the cost of goods sold from the revenue. Gross profit = Revenue – Cost of goods sold = €64,000 – €24,224 = €39,776. Hence, the cost of goods sold using the Weighted average method is €24,224 and the inventory cost as of December 31, 2020, is €7576. The gross profit for December 2020 is €39,776.

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The correct entry to record a tool purchase of $500, considering the company policy that tools with a purchase price greater than $1,000 are capitalized, would be: (C) Debit fixed asset $500, credit cash $500.

This entry reflects the capitalization of the tool as a fixed asset since its purchase price is below the threshold of $1,000. The debit to the fixed asset account increases the value of the fixed asset, and the credit to the cash account reflects the cash outflow from the company for the tool purchase.

Cash outflow refers to the movement of cash or cash equivalents out of a business or individual's account or possession. It represents the payment or expenditure of money, typically for goods, services, investments, or other financial obligations. Cash outflows can occur through various means such as cash payments, checks, electronic transfers, or other forms of monetary transactions

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Deflation is a reduction in the rate of inflation. Option D is the correct answer.

An economy experiences deflation, also known as negative inflation, when prices usually decline. The reason for this may be that there are more items available than there are consumers who want them, but it may also be related to an increase in the purchasing power of money. Option D is the correct answer.

A decline in the amount of money or instruments of finance redeemable for money is the only thing that can bring about monetary deflation. Central banks, like the Federal Reserve, have the largest effect on the money supply today. Because they can buy substantially more with a dollar in the future than they can now, deflation encourages individuals to hoard money; this has negative feedback loops that might trigger an economic crisis.

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The complete question is, "deflation is:

A. an increase in prices.

B. an increase in the rate of inflation.

C. a decrease in prices, that is, a negative inflation rate.

D. a reduction in the rate of inflation."

Once you are done selecting the transaction type, you need to enter the rest of the required information for the rule and click Save.

Three transaction types you can assign in a rule for money-out transactions are Check, Expense, and Journal Entry.

To assign transaction types for money-out transactions, follow the steps given below:

Go to the Gear icon > Rules > New rule > Money out.

Next, you will need to complete the 'When this happens' section. This section involves the following: Conditions: Choose the condition that defines when the rule is applicable. Action: Choose the action that is required when the rule is enforced. In this case, the action is selecting the transaction type under the drop-down list. Here, select the transaction type based on the condition you have chosen. The available options are as follows:

Check Expense Journal Entry Refund Receipt Transfer Credit Memo Purchase Order

Once you are done selecting the transaction type, you need to enter the rest of the required information for the rule and click Save.

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The direct labor efficiency variance for the month is -$21,817.60, indicating an unfavorable variance.

To calculate the direct labor efficiency variance, we need to compare the standard hours allowed for the actual output with the actual hours worked and then multiply the difference by the standard labor rate.

Standard labor hours allowed = Standard direct labor time per glass × Actual output

Standard labor hours allowed = 0.6 hours/glass × 6,818 glasses = 4,090.8 hours

Actual labor hours worked = Actual labor time per glass × Actual output

Actual labor hours worked = 0.8 hours/glass × 6,818 glasses = 5,454.4 hours

Direct labor efficiency variance = (Standard labor hours allowed - Actual labor hours worked) × Standard labor rate

Direct labor efficiency variance = (4,090.8 hours - 5,454.4 hours) × $16/hour

Direct labor efficiency variance = -1,363.6 hours × $16/hour

Direct labor efficiency variance = -$21,817.60

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The question is -

Goldman, Inc. manufactures lead crystal glasses. The standard direct labor time is 0.6 hours per glass, at a cost of $16 per hour. The actual results for one month's production of 6,818 glasses were 0.8 hours per glass, at a cost of $13 per hour.

Calculate the direct labor efficiency variance for the month.

The financial statements are the primary means of communicating financial information to external parties. However, the notes to financial statements are a form of communication through financial reporting, not through financial statements. Correct option is D) Notes to financial statements.

What are the notes to the financial statements? The notes to the financial statements are written disclosures that contain additional information about a company's financial condition. These disclosures are included in a company's financial statement footnotes and are required by generally accepted accounting principles (GAAP). What are the purposes of notes to the financial statements? The following are the purposes of notes to the financial statements: Provide explanatory information that is not presented elsewhere in the financial statements. Disclose important accounting policies and practices that the company has adopted, as well as other significant information that was not disclosed in the financial statements.

Provide information about the company's business operations, accounting policies, and other financial information to help users of financial statements better understand the company's financial condition. Disclose financial statement items that are not recognized in the financial statements and that require disclosure for the financial statements to be fairly presented. The answer, therefore, is option D) Notes to financial statements.

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One entity that may be used by a sales associate for registration with the DBPR is a Limited Liability Company (LLC).

The Department of Business and Professional Regulation (DBPR) is an agency that is responsible for ensuring the protection of Florida’s consumers. The Department has its headquarters in Tallahassee, Florida. It regulates the activities of people who work in specific professions, including sales associates.

A Limited Liability Company (LLC) is a legal entity that combines the attributes of a partnership and a corporation. It is a type of business structure that is designed to protect the personal assets of the owners from business liabilities. In an LLC, the owners are known as “members,” and they are not personally liable for the company’s debts or legal liabilities. In Florida, LLCs must be registered with the Florida Department of State Division of Corporations.

Sales associates in Florida are required to register with the DBPR before they can legally practice real estate. To register with the DBPR, a sales associate must submit an application form, fingerprints, and a fee.

They must also provide proof of their status as an LLC, a corporation, or a sole proprietorship. If they are using an LLC, they must provide the name and address of the LLC, along with the name of the registered agent.

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The three companies who claim they support doing business in an ethical and moral way - not using sweat shops or damaging the environment are Patagonia, The Body Shop, Toms Shoes.

There are many companies that claim they support doing business in an ethical and moral way - not using sweatshops or damaging the environment. Three such companies are:

1. Patagonia: Patagonia is a popular brand that focuses on making sustainable, eco-friendly clothing and gear. Patagonia is known for using recycled materials, organic cotton, and responsible sourcing to create high-quality products. They are committed to reducing their environmental footprint and promoting fair labor practices.

2. The Body Shop: The Body Shop is a cosmetics and skincare company that is committed to ethical and sustainable practices. They are known for their cruelty-free products and their commitment to fair trade and sustainable sourcing. The Body Shop also supports a number of social and environmental causes.

3. Toms Shoes: Toms Shoes is a shoe company that is committed to social responsibility. For every pair of shoes purchased, Toms donates a pair to a child in need. They also support a number of other social causes, including clean water and disaster relief efforts. Toms uses sustainable materials and is committed to reducing waste and carbon emissions.

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The preparation of financial reports on the enterprise for use by both internal and external parties is called financial accounting.

What is Financial Accounting? Financial accounting is a method of maintaining, processing, and communicating financial transactions of a company. It provides an overview of a company's financial transactions for a certain time period, usually a year or a quarter.

Financial accounting is primarily concerned with producing financial statements such as an income statement, balance sheet, and cash flow statement. These financial statements are then utilized by a range of internal and external stakeholders, including management, investors, creditors, regulatory authorities, and more, to make informed decisions.

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Financial accounting is the process of preparing financial reports on the enterprise for both internal and external use. It involves recording, summarising, and presenting financial transactions in a standardised format.

The process of preparing financial reports on the enterprise for use by both internal and external parties is known as Financial accounting. This branch of accounting is responsible for tracking a company's financial transactions. Financial accounting utilises standardised guidelines to record, summarise, and present in a financial report or financial statements such as an income statement or a balance sheet, the transactions such as sales, expenses, assets, and liabilities in the day to day operations of the business. These reports are important and are used by both internal parties like managers and employees, and external parties like investors, regulators, and tax authorities.

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The present value of the cash flows if the appropriate discount rate is 10 percent is $36,321.29. So the right option is $36,321.29.

The present value of the cash flows is the sum of the present values of all the four cash flows given to us. The formula for calculating the present value of the cash flows is:

PV = CF1 / (1 + r)^1 + CF2 / (1 + r)^2 + CF3 / (1 + r)^3 + CF4 / (1 + r)^4Where:PV = Present ValueCF1, CF2, CF3, and CF4 are the cash flows for periods 1, 2, 3, and 4 respectively.r = appropriate discount rate

We are given that: Blossom, Inc., is expecting cash inflows of $13,000, $10,500, $12,200, and $9,750 over the next four years.The appropriate discount rate is 10%.

Substituting the given values into the formula, we get: PV = $13,000 / (1 + 0.10)^1 + $10,500 / (1 + 0.10)^2 + $12,200 / (1 + 0.10)^3 + $9,750 / (1 + 0.10)^4PV = $11,818.18 + $8,677.69 + $9,047.22 + $6,778.20PV = $36,321.29

Therefore, the present value of these cash flows if the appropriate discount rate is 10 percent is $36,321.29.

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In the given scenario, Dr. Smith wants to know how he can earn more at the same time improve and extend his services to his entire patient.

He gave a task to his employee (secretary), who happened to be a business administration graduate, to provide statistics of all his clients for the last three months of operation without an increase in Consultation Fee and the statistics for the last 3 months when the new Consultation Fee was in effect. To analyze the problem, apply the formula of price elasticity, and make decisions and recommendations based on the result of the computation.Let's start analyzing the problem.

If the demand is elastic, then Dr. Smith should consider reducing the consultation fee to increase the number of patients. On the other hand, if the demand is inelastic, then Dr. Smith can consider increasing the consultation fee without losing a significant number of patients. Dr. Smith can also extend his services to his entire patient to increase revenue.

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One reason the acquiring company might have decided to apply the equity method in accounting for the combination is that operating results on the parent's financial records reflect consolidated totals.

The equity method is a method of accounting for investments in subsidiaries or associates where the acquiring company recognizes its share of the investee's earnings or losses in its financial statements. This method is commonly used when the acquiring company has significant influence over the investee but does not have control.

By applying the equity method, the acquiring company includes its share of the investee's operating results in its financial records. This allows the acquiring company to reflect consolidated totals, providing a more comprehensive view of the combined financial performance of the acquiring company and the acquired company. This information is valuable for internal reporting and decision-making purposes.

While the other options provided do not accurately describe the reasons for using the equity method, it is worth noting that the equity method is a generally accepted accounting principle for accounting for investments in associates or subsidiaries. It provides a more accurate representation of the acquiring company's economic interest in the investee. However, the primary reason for choosing the equity method in this scenario is that it allows the acquiring company's financial records to reflect consolidated totals, providing a comprehensive view of the combined operating results.

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(1) Pure strategy Nash equilibria are (D, L) and (U, R).

(2) To find mixed strategy Nash equilibrium, let player 1 choose U with probability p and D with probability 1 - p, and player 2 choose L with probability q and R with probability 1 - q.

To have equal expected payoffs, (U, L) must have the same expected payoff as (D, R) and (U, R) must have the same expected payoff as (D, L). This leads to the equations 2p - 3q + 2 = 0 and 3p - 2q + 1 = 0.

Solving these equations gives p = 7/13 and q = 3/13.

Therefore, the mixed strategy Nash equilibrium is for player 1 to choose U with probability 7/13 and D with probability 6/13, and for player 2 to choose L with probability 3/13 and R with probability 10/13.

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Sales Tax Payable is credited for the sales tax amount of $160.

To record the cash sales of Manama Trading with an additional 2% sales tax, the journal entry would be as follows:

Date: [Date of the transaction]

Account Debit CreditCash $8,000

Sales Revenue $7,840

Sales Tax Payable $160

Cash is debited for the total amount of cash sales, which is $8,000.

Sales Revenue is credited for the sales amount net of the sales tax.

Since the sales tax is 2% of the sales amount, the sales revenue is $8,000 - $160 = $7,840.

Sales Tax Payable is credited for the sales tax amount of $160.

This account represents the liability owed to the tax authority.

It's important to note that the sales tax is recorded as a liability (Sales Tax Payable) rather than including it in the Sales Revenue account. This allows for the proper tracking and reporting of the sales tax separately from the revenue generated from sales.

Please note that the specific account names and amounts used in the journal entry may vary based on the company's chart of accounts and accounting practices. It is recommended to consult with an accountant or follow your company's specific guidelines when recording journal entries.

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The monopolist's sales quantity increases by 2 units when it lowers the price from $15 to $14.

Assuming that the monopolist has no fixed costs, we can calculate its revenue using the following formula:

Revenue = Price x Quantity

Initially, the monopolist sells 6 units of its product per day at a price of $15 per unit, so its total revenue is:

$15 x 6 = $90

When it lowers the price to $14, its total revenue increases by $22. We can use this information to set up an equation and solve for the new quantity sold.

New revenue = Old revenue + $22 New price x New quantity = Old price x Old quantity + $22

Substituting the given values gives:

$14 x New quantity = $15 x 6 + $22 $14 x New quantity = $112 New quantity = 8

Therefore, the monopolist's sales quantity increases by 2 units when it lowers the price from $15 to $14. This increase in quantity sold could be due to several factors such as increased demand for the product at a lower price, attracting new customers who were previously not willing to buy the product, or stealing customers away from competitors who sell a similar product. Nonetheless, the increase in quantity sold has a positive impact on the monopolist's revenue, as the additional revenue from selling two extra units of product exceeds the revenue lost from decreasing the price of each unit.

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The one word answers are 1, Pareto Chart 2, Flowchart 3, Cause and Effect Diagram (also known as Fishbone Diagram or Ishikawa Diagram) 4, Time Series Plot, 5 Histogram, 6 Check Sheet, 7 Scatter Plot.

A Pareto Chart is used to organize and present process problems from most to least severe, allowing prioritization of improvement efforts based on the Pareto principle.

A Flowchart is used to sequence the movements or actions of people or things involved in a complex system or activity, providing a visual representation of the process flow.

A Cause and Effect Diagram (Fishbone Diagram) aids in brainstorming and isolating the causes of a problem by categorizing potential causes into major categories and subcategories.

A Time Series Plot graphically shows how a process changes over time, allowing analysis of trends, patterns, and seasonal variations.

A Histogram is a graphical display of data grouped into ranges, providing a visual representation of the distribution and frequency of data values.

A Check Sheet is used to identify the frequency of occurrence for each identified problem or event, allowing for easy tracking and analysis.

A Scatter Plot plots the values of two variables along two axes, revealing any correlation or relationship between them, helping to identify patterns and trends.

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--The given question is incomplete, the complete question is given below "  Give one word answer for each of the Seven Tools of Quality Control to the appropriate description for each. 1. A tool used to organize and present process problems from most to least severe 2. A tool used to sequence the movements or actions of people or things involved in a complex system or activity > 3. A tool used to aid in brainstorming and isolating the causes of a problem > 4. A tool used to graph how a process changes over time < 5. A tool to graphical display data grouped into ranges > 6. A tool used to identify the frequency of occurrence for each identified problem > 7. A tool used to plot the values of two variables along two axes in order to reveal any correlation present >"--

The U.S. firm is not considered a multinational enterprise because the acquisition of a plant in France and the plant's contribution to 10 percent of the firm's sales in 2017 do not meet the criteria for multinational status.

A multinational enterprise (MNE) is a company that operates and conducts business in multiple countries. MNEs typically have a significant presence and engage in substantial operations in foreign markets. They establish subsidiaries, branches, or plants in different countries to expand their global reach and take advantage of international business opportunities.

In the given scenario, although the U.S. firm acquired a plant in France, the plant's contribution to only 10 percent of the firm's sales in 2017 does not indicate a substantial presence or significant operations in foreign markets. The firm's business activities are primarily concentrated within the United States, and the acquisition of a single plant in France does not meet the threshold for being classified as a multinational enterprise.

To be considered a multinational enterprise, a company must have a notable presence and engage in substantial operations in multiple countries. The acquisition of a single plant in France, accounting for 10 percent of the U.S. firm's sales, does not meet the criteria for multinational status. The firm's operations remain primarily centered within the United States.

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The given statement "When we face hardships, high levels of uncertainty, and intense demands, we often think we might not be able to handle it all well" is an example of anxiety.

Anxiety refers to a psychological and physiological state that results in feelings of nervousness, apprehension, or fear. These feelings can arise in response to a particular stressor or they can exist for a prolonged period of time, and can impact an individual’s emotional, cognitive, and physical state.Anxiety can arise from a range of factors, including genetic and environmental influences.

Anxiety can manifest in a variety of ways, including physical symptoms (such as heart palpitations, sweating, or shortness of breath), cognitive symptoms (such as excessive worry or rumination), and behavioral symptoms (such as avoidance or compulsive behaviors). The severity and duration of anxiety can vary greatly between individuals, and treatment options can include therapy, medication, or a combination of both.

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(i) The profit retained by firm 1 after paying you off is given by Profit₁ = (60 × s) × (200 × s - 92) - (1/2)(c₁ × (200 × s - 92)).

(ii) Whether or not to invest in the market depends on whether the profit from investing (Profit₂) exceeds zero: Profit₂ = (60 × s) × (200 × s) - (70000 + 60 × (200 × s)).

(iii) If Profit₁ is greater than Profit₂, the manager of firm 1 would accept your offer in (i); otherwise, if Profit₂ is greater than or equal to Profit₁, the manager would decline your offer and let you proceed with your alternative in (ii).

To solve this problem, let's break it down into three parts:

(i) Computing the profit that firm 1 would retain after paying you off:

First, let's determine the equilibrium quantity produced by firm 1. We know that the total equilibrium quantity is Q = 200 × s. Since firm 2 produces a quantity of 92, firm 1 must produce the remaining quantity to satisfy the market demand. Therefore, firm 1 produces Q₁ = Q - 92 = 200 × s - 92.

The equilibrium price is given as p = 60 × s. Firm 1's revenue is calculated by multiplying the equilibrium price by the quantity it produces: R₁ = p × Q₁ = (60 × s) × (200 × s - 92).

Firm 1's production cost is c₁ × Q₁, where c₁ is the constant marginal cost for firm 1. The profit retained by firm 1 after paying you off is given by: Profit₁ = R₁ - (1/2)(c₁ × Q₁).

(ii) Evaluating whether to invest in the market with a fixed cost of F = 70000 and a constant marginal cost of c = 60:

In this case, let's compare the profit of investing in the market with the fixed cost to the profit of not investing (i.e., zero profit).

If you invest in the market, your revenue would be p × Q, where p is the equilibrium price (60 × s) and Q is the total equilibrium quantity (200 × s). Your cost would be the fixed cost F = 70000 plus the total production cost, which is c × Q. Therefore, your profit from investing in the market would be Profit₂ = (p × Q) - (F + c × Q).

If the profit from investing in the market (Profit₂) is greater than zero, it would be favorable to invest. Otherwise, if Profit₂ is less than or equal to zero, it would not be advantageous to invest.

(iii) Determining whether the manager of firm 1 would accept your offer in (i) or decline it in favor of your alternative in (ii):

To make this determination, compare the profit that firm 1 would retain after paying you off (Profit₁) to the profit it would earn if it declined your offer and let you proceed with your alternative in (ii) (Profit₂). If Profit₁ is greater than Profit₂, the manager of firm 1 would likely prefer to accept your offer. However, if Profit₂ is greater than or equal to Profit₁, the manager would likely decline your offer and proceed with the alternative investment.

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The income tax payable for a resident minor with a taxable income of $23,000 in 2020/21 is $912.

For the 2020/21 income year, the tax rates for Australian residents are as follows:

0% on the first $18,200 of taxable income

19% on taxable income between $18,201 and $45,000

Plus a 32.5% marginal tax rate on taxable income between $45,001 and $120,000

As a resident minor with a taxable income of $23,000, we need to calculate the income tax payable based on the tax rates mentioned above.

First, let's determine the taxable income that falls within the 19% tax bracket:

Taxable income in the 19% bracket = $23,000 - $18,200 = $4,800

Now, we calculate the income tax payable for each portion of the taxable income:

Tax payable on income in the 19% bracket = 19% of $4,800 = $912

Since the entire taxable income of $23,000 falls within the 19% tax bracket, the income tax payable is $912.

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If Stacey's used the cash basis of accounting, net income would be calculated by subtracting total expenses paid in cash from total revenue received in cash during a specific period.

The cash basis of accounting recognizes revenue and expenses only when cash is received or paid. It does not consider accounts receivable or accounts payable. Net income is determined by subtracting total expenses paid in cash from total revenue received in cash during a given period. This method provides a more immediate and accurate picture of the company's cash flow but may not reflect the overall financial performance since it disregards non-cash transactions. It is commonly used by small businesses or individuals with simple financial transactions and limited reporting requirements.

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Ethics is defined as a moral code of conduct that prescribes what is good and what is bad, what is right and what is wrong, what is permissible and what is not.

It is an unwritten rule of the society that everyone must follow. Being the citizen of Oman, some of the unethical practices followed by Omanis and non-Oman residents are as follows: Theft Cheating in the balance Overpricing Low-quality products Lack of professionalism and punctuality Misuse of power in public offices Corruption Manipulation of religious sentiments

Discrimination against expats Exploitation of workers The above-mentioned practices are a threat to the welfare of Omani society and need to be vanished as soon as possible. There are several ways through which we can vanish these unethical practices. Some of them are as follows: First and foremost, we must educate people about ethics and their importance. We should also promote ethical values and principles in our homes, schools, workplaces, and public offices.

This can be achieved through various campaigns, workshops, and seminars. Secondly, we must strictly enforce the law. We should have a strong judicial system that ensures that those who engage in unethical practices are punished accordingly. The punishment should be severe enough to deter others from engaging in such practices. Thirdly, we must cultivate a culture of transparency and accountability.

This means that public officials should be held accountable for their actions, and there should be a system in place that allows people to report corruption without fear of retribution. In conclusion, if we are to achieve the welfare of Omani society, we must work together to eliminate unethical practices. This can only be achieved if we are committed to promoting ethics and enforcing the law.

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Based on the given information, the total dividend per share that a common stockholder would receive is $[tex]1.67[/tex].

The calculation for the total amount of dividend per share that a common stockholder would receive is as follows:

In conclusion, based on the provided details, the dividend per share for common stockholders is determined to be $[tex]1.67[/tex].

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When User documentation is part of the definition of done in a Scrum team, there are a few possible approaches to deal with the situation:

A. Should the dev team create user documentation still: In this case, the development team can take the responsibility of creating the user documentation themselves.

B. Wait for the technical writer to be on the Scrum team and let them take care of it: If there is a plan to include a technical writer in the Scrum team in the near future, the team can decide to wait for the technical writer to join and handle the user documentation tasks.

C. Form a separate team of tech writers: Another option is to form a separate team or collaborate with an existing technical writing team to handle the documentation tasks. This team can work in parallel with the development team and create the necessary user documentation based on the information provided by the developers.

D. Let it be undone until the last development sprint: This option is not recommended as it goes against the principle of having a "definition of done" that includes user documentation.

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The correct answer is option B, "Balance sheet in the current assets section." The amount a company expects to collect from customers appears on the Balance sheet in the current assets section.

The Balance sheet depicts the assets, liabilities, and shareholder's equity of the company at a given point in time. The income statement indicates the company's revenues and expenses over a specific time, which results in the net profit or loss of the company.Stockholders' equity is the net assets or book value of a company, which is a combination of all assets less all liabilities. The balance sheet's stockholders' equity section contains the company's capital, reserves, and profits from previous years. Expenses are listed on the income statement's debit side.

The amount a company expects to collect from customers, also known as accounts receivables, is a current asset that appears on the balance sheet under the current assets section. Therefore, the correct answer is option B, "Balance sheet in the current assets section."

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Answer: open area

Explanation:

Eco-friendly Cleaning Service is a business that has the potential to grow in an environmentally conscious society. By implementing eco-friendly practices, using sustainable cleaning methods, and adhering to legal requirements, the business can provide high-quality cleaning services while protecting the environment.

Business Idea: Eco-friendly Cleaning Service

Eco-friendly Cleaning Service is a cleaning service that uses environmentally friendly products and methods to clean homes and offices. The business mission of Eco-friendly Cleaning Service is to provide a clean and safe environment for our customers while also protecting the planet.

1.1 Business Mission

Our business mission is to provide high-quality cleaning services while minimizing the impact on the environment. We believe that by using eco-friendly products and methods, we can help our customers to live in a healthier and more sustainable environment. Our services are tailored to meet the specific needs of our customers, and we strive to exceed their expectations every time.

1.2 Business Vision

Our business vision is to become a leader in the eco-friendly cleaning industry. We aim to provide innovative and effective cleaning solutions that are both environmentally friendly and cost-effective. We believe that by promoting eco-friendly cleaning practices, we can contribute to a healthier and more sustainable planet.

2. STEEPL Analysis for Eco-Friendly Cleaning Service

S - Socio-Cultural Factors: There is an increasing awareness of environmental issues among people, which creates an opportunity for the eco-friendly cleaning industry. People are becoming more health-conscious and prefer to use products that are free from harmful chemicals.

T - Technological Factors: The development of new technologies has enabled the production of more efficient and eco-friendly cleaning products. Advancements in cleaning equipment and processes have also made it easier to clean without harming the environment.

E - Economic Factors: The eco-friendly cleaning industry is expected to grow as more people are willing to pay for environmentally friendly products and services. The industry also benefits from the availability of government grants and incentives for green businesses.

E - Environmental Factors: Environmental concerns are at the heart of the eco-friendly cleaning industry. By using environmentally friendly products and methods, the industry helps to protect the environment and reduce the carbon footprint of homes and businesses.

P - Political Factors: The government's policies and regulations play a crucial role in the eco-friendly cleaning industry. For instance, regulations on the use of chemicals and disposal of waste have a significant impact on the operations of cleaning businesses.

L - Legal Factors: The eco-friendly cleaning industry must comply with various legal requirements, including licensing and permits, safety standards, and environmental regulations. Failure to comply with these requirements can result in fines, legal actions, or the closure of the business.

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The stockholders' equity section of Corporation's balance sheet as of December 31 would be:

Stockholders' Equity:

Common Stock: $14,400

Preferred Stock: $18,000

Treasury Stock: -$22,320

Retained Earnings: $51,000

Total Stockholders' Equity: $61,080

To prepare the stockholders' equity section of Corporation's balance sheet as of December 31, we need to consider the given transactions. Here's how the stockholders' equity section would look:

Common Stock:

Authorized: 20,000 shares

Issued: 7,200 shares x $2 par value = $14,400

Preferred Stock:

Authorized: 3,000 shares

Issued: 1,800 shares x $10 par value = $18,000

Treasury Stock:

Reacquired: 360 shares x $62 = $22,320

Retained Earnings:

Net Income: $82,000

Cash Dividends: -$31,000

Retained Earnings: $82,000 - $31,000 = $51,000

Total Stockholders' Equity:

Common Stock: $14,400

Preferred Stock: $18,000

Treasury Stock: -$22,320

Retained Earnings: $51,000

Total Stockholders' Equity = $14,400 + $18,000 - $22,320 + $51,000 = $61,080

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(a) The annual holding cost = 25% of (cost per shirt * average inventory) where average inventory = order quantity / 2. So, the annual holding cost = 0.25 * 1000 * (500/2) = Rs. 62,500. The annual ordering cost = (demand in units per year / order quantity) * cost per order, which gives (12*500/500)*1200= Rs. 14,400.

Thus, the annual holding and ordering cost is Rs. 62,500 + Rs. 14,400 = Rs. 76,900.(b) On average, a shirt spends half of the order interval in inventory. Since the order interval is one month and the store orders 500 shirts every month, the average inventory will be 500/2 = 250 shirts.

The time a shirt spends in inventory is, therefore, (250 / 500) * 30 = 15 days.(c) Order size can be calculated using the economic order quantity (EOQ) formula as follows:EOQ = √(2DS/H), where D = annual demand, S = fixed cost per order, and H = holding cost per unit per year.

So, EOQ = √(2 * 500 * 1200 / 0.25 * 1000) = √(240000 / 250) = 196 shirts.

Therefore, the store should order 196 shirts to minimize ordering and holding costs.The optimal order size to minimize the holding and ordering costs is 196 shirts.

The annual holding cost is 25% of the cost per shirt multiplied by the average inventory, where the average inventory is equal to the order quantity divided by two. The annual ordering cost is (demand in units per year divided by order quantity) multiplied by the cost per order.

The average inventory of a shirt can be calculated by dividing the order quantity by two since the store places an order for 500 shirts each month. The time a shirt spends in inventory is half of the order interval, which is one month. Therefore, a shirt will spend 15 days in inventory on average. Safety inventory and cycle inventory are the two types of inventory.

The former safeguards against stockouts caused by unpredictable fluctuations in demand, while the latter occurs when companies purchase goods in bulk to take advantage of economies of scale. The factors that influence cycle inventory are the order quantity, production lot size, and the ordering process's frequency. In contrast, the factors that affect safety inventory are demand variability, lead time variability, and service level.

In conclusion, businesses must find the right balance between the two inventory types to ensure that they have sufficient inventory to meet customer demand while avoiding excess inventory.

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The depreciation expense for 2015 using the sum-of-the-years-digits method is approximately $60,000.

To calculate the depreciation expense for 2015 using the sum-of-the-years-digits method, we first need to determine the total number of years of the asset's life and calculate the sum of the digits.

The total number of years of the asset's life is 6 years. To calculate the sum of the digits, we add the digits from 1 to 6: 1 + 2 + 3 + 4 + 5 + 6 = 21.

Next, we need to determine the depreciation expense for each year. For 2015, we will calculate the expense based on the remaining years of the asset's life.

The remaining years of the asset's life in 2015 is 6 - 0 = 6 years.

To calculate the depreciation expense for 2015, we use the formula:

Depreciation expense = (Remaining years / Sum of the digits) * (Cost - Salvage value)

Depreciation expense for 2015 = (6 / 21) * ($240,000 - $30,000)

Depreciation expense for 2015 = (6 / 21) * $210,000

Depreciation expense for 2015 ≈ $60,000

Therefore, the depreciation expense for 2015, calculated using the sum-of-the-years-digits method, amounts to around $60,000.

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