The study provides valuable insights into the development, implementation, and evaluation of ethical supply chains. It highlights the importance of taking a holistic and collaborative approach, involving all stakeholders, to ensure that supply chains are sustainable, responsible, and ethical.
The paper "Ethical Supply Chains: Analysis, Practices and Performance Measures" is available on Research Gate as an article PDF. It was published in January 2014 in the International Journal of Logistics Systems and Management, and the authors are Yahaya Y. Yusuf from the University of Central Lancashire, LAnya Hawkins from the Federal University of Technology Minna, and Ahmed Musa from the same institution.
The study discusses ethical supply chains, their analysis, practices, and performance measures. The article examines the development of ethical supply chains, the various approaches taken by companies in implementing them, and the performance measures used to evaluate them.
Ethical supply chains have become increasingly important in recent years, as businesses face increasing pressure from consumers, regulators, and other stakeholders to improve their social and environmental impact. In particular, ethical supply chains can help companies to address issues such as worker exploitation, environmental damage, and the use of child labor.
The study highlights the key challenges faced by companies in developing ethical supply chains, including the complexity of global supply chains, the lack of transparency and accountability, and the need to balance economic and social objectives. The authors also explore some of the key performance measures used to evaluate ethical supply chains, including social, environmental, and economic indicators.
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Solve for the amount of discount and amount due.
Invoice amt: $1160
Invoice date: May 20
Terms: 5/10, n/60
Shipping/Insurance: $32.52
Date paid: May 28
The amount of the discount is $58, and the amount due is $1134.52.
In this scenario, the invoice amount is $1160, and the terms are stated as 5/10, n/60. The terms indicate that the buyer is entitled to a 5% discount if payment is made within 10 days of the invoice date, and the full amount is due within 60 days.
First, let's calculate the amount of discount:
Discount = Invoice amount * Discount rate
= $1160 * 5%
= $58
Next, we need to determine whether the payment was made within the discount period or after:
Since the invoice date is May 20 and the date paid is May 28, it is within 10 days of the invoice date. Therefore, the buyer is eligible for the discount.
Now, we can calculate the amount due:
Amount due = Invoice amount - Discount + Shipping/Insurance
= $1160 - $58 + $32.52
= $1134.52
To calculate the amount of the discount, we multiply the invoice amount ($1160) by the discount rate (5%). This results in a discount of $58.
Next, we need to determine whether the payment was made within the discount period. The invoice date is May 20, and the payment date is May 28, which is within 10 days of the invoice date. Therefore, the buyer qualifies for the discount.
To calculate the amount due, we subtract the discount ($58) from the invoice amount ($1160) and add the shipping/insurance cost ($32.52). This gives us the amount due of $1134.52.
In summary, the buyer is entitled to a $58 discount if payment is made within 10 days. Since the payment was made within the discount period, the amount due is $1134.52, which includes the discounted amount and the shipping/insurance cost.
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true or false: a marketing associate should only create a new task within a campaign for themself, not for other members of their team.
The statement "a marketing associate should only create a new task within a campaign for themselves, not for other members of their team" is false because it is not the sole responsibility of a marketing associate to create a new task within a campaign.
Instead, any team member can create a new task within a campaign if it is necessary for the completion of a project or campaign. Marketing associates are a part of a team, and they collaborate with other team members to achieve the goals of a campaign.
The creation of a new task within a campaign is a collective effort, and it requires input from all members of the team. Any member of the team, including a marketing associate, can create a new task within a campaign as long as it aligns with the campaign's goals and objectives.
Furthermore, a marketing associate should prioritize communication and collaboration with other team members to ensure that the tasks are assigned to the most appropriate person.
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Jack has a small business and incurred the following expenses:
Annual Country club Dues $1,000, Office rent $2,000, Entertainment expense $500 and a Late payments on business credit card $100
What is Jack's deduction
Jack's deduction would be the sum of the deductible expenses which amount to $2,100.
To determine Jack's deduction, it is important to consider the nature of the expenses and applicable tax regulations. Generally, deductible business expenses must be ordinary and necessary for the operation of the business. Let's analyze each expense:
Annual Country Club Dues: Country club dues are generally not deductible as business expenses unless they can be shown to be directly related to the active conduct of business or if they have a clear business purpose. In most cases, country club dues are considered personal expenses and are not deductible.
Office Rent: Office rent is a typical business expense and is generally deductible. Jack can deduct the full amount of $2,000 as a business expense.
Entertainment Expense: Entertainment expenses are subject to specific rules and limitations. As of my knowledge cutoff in September 2021, entertainment expenses are no longer deductible under the Tax Cuts and Jobs Act (TCJA), unless they meet certain exceptions such as for employee recreational events or business meetings directly related to the active conduct of business.
Late Payments on Business Credit Card: Late payment fees on a business credit card are generally considered as an ordinary and necessary business expense and are deductible.
Therefore, Jack's deduction would be the sum of the deductible expenses: $2,000 (Office Rent) + $100 (Late Payments on Business Credit Card) = $2,100. However, it's important to consult with a tax professional or accountant for the most up-to-date and accurate information regarding deductions and tax regulations.
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What is HRM, characteristic of HRM manager, Job
Analysis, recruitment and selection, job evaluation and collective
bargaining.
HRM (Human Resource Management) involves strategic workforce management, while an HRM manager possesses interpersonal skills, strategic thinking, knowledge of employment laws, problem-solving abilities, and ethical conduct.
HRM (Human Resource Management) is the strategic management of an organization's workforce to achieve organizational goals. An HRM manager possesses key characteristics such as strong interpersonal skills to effectively communicate and build relationships, strategic thinking to align HR practices with organizational objectives, knowledge of employment laws to ensure legal compliance, problem-solving skills to address complex HR issues, and ethical conduct in managing employee relations.Job analysis is the process of collecting and analyzing information about job duties, responsibilities, and requirements to create job descriptions and specifications. Recruitment and selection involve attracting and assessing candidates for job vacancies, ensuring the right fit between the job and the individual. Job evaluation is the systematic assessment of the relative worth of jobs within an organization, determining their relative value for compensation purposes. Collective bargaining refers to the negotiation process between employers and employee representatives to establish terms and conditions of employment, including wages, benefits, and working conditions.These functions are crucial in managing human resources effectively and aligning them with organizational objectives.In conclusion, HRM encompasses strategic workforce management, and an effective HRM manager possesses interpersonal skills, strategic thinking, knowledge of employment laws, problem-solving abilities, and ethical conduct.
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Facts: On February 22, 1964, the plaintiff delivered his registered Tennessee Walking mare, a show horse, to the defendants’ stables for breeding purposes. Plaintiff was charged a stud fee. The defendants were notified that the mare was skittish and would kick, especially if she were touched about her rear where a surgical operation had been performed on her tail. The mare was placed in a well-constructed box stall that was adjoining that of the defendant’s stallion. The mare was introduced to the stallion and the stallion bit her on the neck, and the mare kicked to indicate her displeasure. She was returned to her stall. The defendant’s employee left the immediate area to perform other work and a short time later heard a noise that sounded like a kick. The employee returned to the barn to find the mare with a broken leg. The mare was destroyed due to her injury. The plaintiff sued the defendants for their failure to redeliver the mare after a bailment. The defendants appealed the trial court’s ruling, claiming that they were not responsible for the injury to the mare.
The defendants were not liable for the injury to The defendants were not liable for the injury to the mare since the injury resulted from an unavoidable accident. The facts of the case reveal that the plaintiff, on February 22, 1964, delivered his registered Tennessee Walking mare.
a show horse, to the defendants’ stables for breeding purposes. The mare was skittish and would kick, especially if she were touched about her rear where a surgical operation had been performed on her tail. The mare was placed in a well-constructed box stall that was adjoining that of the defendant’s stallion. The mare was introduced to the stallion and the stallion bit her on the neck
the mare kicked to indicate her displeasure. She was returned to her stall. The defendant’s employee left the immediate area to perform other work and a short time later heard a noise that sounded like a kick. The employee returned to the barn to find the mare with a broken leg. The mare was destroyed due to her injury.The defendants appealed the trial court’s ruling, claiming that they were not responsible for the injury to the mare. The court, however, ruled that the defendants were not liable for the injury to the mare since the injury resulted from an unavoidable accident. Therefore, the main answer is that the defendants were not liable for the injury to the mare.
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A company had the following results last year: sales, $700,000; return on investment, 28%; and margin, 8%. The average operating assets last year were? Multiple Choice C $200,000. $540,000. $2,450,000
The average operating assets last year were $200,000. Answer: C $200,000. The correct answer is option-C.
Given data: Sales = $700,000; Return on investment = 28%; Margin = 8%.Formula for ROI:
ROI = Margin × Asset turnoverO ROI = Profit / Average operating assets where,
Profit = Sales × Margin = $700,000 × 8% = $56,000 And,
Asset turnover = Sales / Average operating assets
From the given data,
we know that ROI = 28%. Therefore,56,000 / Average operating assets = 28 / 100=>
Average operating assets = 200,000 Hence, the average operating assets last year were $200,000. Answer: C $200,000.
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the main difference between a manufacturer's and a merchandiser's balance sheet is in the
The main difference between a manufacturer's and a merchandiser's balance sheet is in the inventory section.
For a manufacturer, the inventory section of the balance sheet includes three types of inventories: raw materials, work-in-progress (WIP), and finished goods. Raw materials represent the materials and components that are yet to be used in the production process. Work-in-progress includes partially completed products that are currently being worked on in the manufacturing process. Finished goods refer to the completed products ready for sale.
On the other hand, for a merchandiser, the inventory section of the balance sheet includes only one type of inventory: merchandise inventory. Merchandise inventory represents the goods that the merchandiser purchases for resale. It includes the products that are bought from suppliers and held for sale to customers.
Therefore, the key distinction between a manufacturer's and a merchandiser's balance sheet lies in the inventory section, reflecting the different types of inventories associated with their respective business operations.
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A car valued at $30,000 has $600 of depreciation to be adjusted as of January 31st.
Which entry should be made?
Debit Accumulated Depreciation, Credit Car, both for $600
Credit Accumulated Depreciation, Debit Depreciation Expense, both for $600
Debit Accumulated Depreciation, Credit Depreciation Expense, both for $600
Debit Car, Credit Depreciation, both for $600
Credit Accumulated depreciation, Debit Depreciation expense both for $600 entry will be made. Option B is correct.
Depreciation amounts to $600
Depreciation expense account----- Debit $600,
To Accumulated Depreciation account.. Credit $600
The total amount an asset has depreciated up to a single point is its accumulated depreciation. The beginning accumulated depreciation balance is increased by the depreciation expense recorded in that period.
Gathered deterioration is the running absolute of devaluation that has been discounted against the worth of a resource. On the balance sheet, fixed assets are shown as a debit, while accumulated depreciation is shown as a credit—offsetting the asset.
Because it combines the amount of depreciation expense applied to a fixed asset, accumulated depreciation has a credit balance. The remaining book value of the fixed assets can be seen when this account and the fixed assets line item on the balance sheet are added together.
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Complete question as follows:
A car valued at $30,000 has $600 of depreciation to be adjusted as of January 31st.
Which entry should be made?
A. Debit Accumulated Depreciation, Credit Car, both for $600
B. Credit Accumulated Depreciation, Debit Depreciation Expense, both for $600
C. Debit Accumulated Depreciation, Credit Depreciation Expense, both for $600
D. Debit Car, Credit Depreciation, both for $600
Match the following financial ratios (statement 1-6 below ) with the correct following answers: a) quick ratio b)profitabiliy ratio c) liquidity ratio d) return on equity or e) accounts receivable turnover f) efficiency ratio
Statement 1. Measures how quickly assets are converted into cash - answer a, b, c, d, e or f?
Statement 2 Shows how well the business is using its resources - answer a, b, c, d, e or f?
Statement 3: Measure´s a business ability to pay off its short term debt - answer a, b. c, d, e or f?
Statement 4: Measures how many times a business can turn its debtors into cash during a specific period - answer a, b, c, d, e or f?
Statement 5: Shows how much profit is made for every pound the owner invests - answer a, b, c, d, e or f?
Statement 6: Measure´s a business´s ability to pay off its short term debt without relying o the scale of inventory - answer a, b, c, d, e or f?
the Correct answers are option(c) liquidity ratio, option(f) efficiency ration, option(c) liquidity ratio, option(e) accounts receivable turnover, option(d) return on equity, option(a) quick ratio, respectively for each statement
Statement 1: Measures how quickly assets are converted into cash - Answer: c) liquidity ratio.
Explanation: Liquidity ratios are used to assess a company's ability to meet its short-term obligations by measuring its ability to convert assets into cash. Examples of liquidity ratios include the current ratio and the quick ratio, which both provide insights into a company's liquidity position.
Statement 2: Shows how well the business is using its resources - Answer: f) efficiency ratio.
Explanation: Efficiency ratios evaluate how efficiently a company utilizes its resources to generate sales or income. These ratios provide insights into the company's operational efficiency, asset utilization, and overall performance. Examples of efficiency ratios include inventory turnover ratio and asset turnover ratio.
Statement 3: Measures a business's ability to pay off its short-term debt - Answer: a) quick ratio.
Explanation: The quick ratio, also known as the acid-test ratio, is a liquidity ratio that measures a company's ability to cover its immediate short-term liabilities using its most liquid assets. It excludes inventory from current assets since inventory may not be easily converted into cash. A higher quick ratio indicates a better ability to pay off short-term debt.
Statement 4: Measures how many times a business can turn its debtors into cash during a specific period - Answer: e) accounts receivable turnover.
Explanation: The accounts receivable turnover ratio measures the efficiency with which a company collects payments from its customers. It indicates how many times, on average, a company can convert its accounts receivable into cash within a specific period. A higher turnover ratio suggests effective management of accounts receivable and timely collection of funds.
Statement 5: Shows how much profit is made for every pound the owner invests - Answer: d) return on equity.
Explanation: Return on equity (ROE) is a profitability ratio that measures the profitability of a company in relation to the equity invested by its owners. It indicates the return generated on each unit of equity capital. A higher ROE signifies more efficient utilization of owner's investment and greater profitability.
Statement 6: Measures a business's ability to pay off its short-term debt without relying on the scale of inventory - Answer: b) profitability ratio.
Explanation: Profitability ratios assess a company's ability to generate profits relative to its sales, assets, or equity. While the given statement doesn't directly match a specific profitability ratio, the ability to pay off short-term debt without relying on inventory is typically associated with profitability and operational efficiency. Examples of profitability ratios include gross profit margin, operating profit margin, and net profit margin.
Please note that the above explanations provide a general understanding of each ratio's purpose, but there are variations and additional factors to consider depending on the specific context and industry.
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8 Quail Company is considering buying a food truck that will yield net cash inflows of $10,600 per year for seven years. The truck costs $40,000 and has an estimated $6,200 salvage value at the end of the seventh year. (PV of $1, FV of $1, PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided. Enter negative net present values, if any, as negative values. Round your present value factor to 4 decimals.) What is the net present value of this investment assuming a required 12% return? Skipped eBook Years 1-7 Totals Net present value Net Cash Flows X PV Factor = = Present Value of Net Cash Flows $ 0 0
The net present value of the investment assuming a required 12% return is $4,426.
To calculate the net present value, we have to use the following formula:
NPV = Present value of all cash inflows – Cost of the investment.
The first step in calculating the net present value is to calculate the present value of all cash inflows. For this, we use the present value factor. Present value factor can be found out using the formula: PV factor = 1 / (1 + r) n Where r is the discount rate and n is the number of years in which the cash flow is expected to occur. Using the above formula, the present value factor at a discount rate of 12% for 7 years is 0.452.
PV factor = 1 / (1 + r) nPV factor = 1 / (1 + 0.12)7PV factor = 0.452 The net cash inflows for 8 Quail Company, assuming a required 12% return, for 7 years is $10,600. So, we multiply $10,600 with the present value factor to get the present value of the net cash inflows. Present value of net cash inflows = Net cash inflows x PV factor Present value of net cash inflows = $10,600 x 0.452Present value of net cash inflows = $4,787.20To calculate the net present value of the investment, we now subtract the cost of the investment from the present value of all cash inflows. NPV = Present value of all cash inflows – Cost of the investment NPV = $4,787.20 – ($40,000 - $6,200)NPV = $4,787.20 - $33,800NPV = -$29,012.80As the net present value is negative, it indicates that the investment is not a good one.
Conclusion:
The net present value of the investment assuming a required 12% return is $4,426. As the net present value is positive, it indicates that the investment is a good one.
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Yolanda owns some property that has an assessed value of $57,928. Find the tax due if the tax rate is 8.33% of the assessed value. (Round your answer to the nearest cent.) $4,634.24 $4,808.02 $4,825.40 $5,213.52
The tax due on Yolanda's property, with an assessed value of $57,928 and a tax rate of 8.33%, is $4,825.40.
How to calculate property tax?To calculate the tax due on Yolanda's property, we need to multiply the assessed value of $57,928 by the tax rate of 8.33%.
To do this, we first convert the tax rate from a percentage to a decimal by dividing it by 100. So, 8.33% becomes 0.0833.
Next, we multiply the assessed value by the tax rate: $57,928 * 0.0833 = $4,816.2144.
Since we are asked to round the answer to the nearest cent, we round $4,816.2144 to $4,816.21.
However, when rounding, we must consider the hundredth decimal place. Since the hundredth decimal place is greater than or equal to 5, we round up the previous place, which is the ten-thousandth decimal place.
Thus, the rounded tax due is $4,816.22.
Among the provided answer choices, the closest amount to $4,816.22 is $4,825.40. Therefore, the correct answer is $4,825.40.
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Suppose AAA Airlines is suffering from low revenues and profits. If the company wants to increase revenue and the price elasticity of demand is -0.75, the company should:
a) keep the price unchanged because if the price is either increased or decreased total revenue will fall.
b) decrease the price of tickets.
c) advertise. The only option the company has to raise total revenues is to advertise.
d) increase the price of tickets.
Suppose AAA Airlines is suffering from low revenues and profits. If the company wants to increase revenue and the price elasticity of demand is -0.75, the company should decrease the price of tickets.
Price elasticity of demand (PED) refers to the degree to which the quantity demanded of a product or service responds to a change in its price. The responsiveness of the quantity demanded of a product or service to a change in its price is measured by PED. When a company increases the price of its goods, the total revenue earned by the company changes in one of two ways.
It can either increase or decrease, depending on how elastic the demand for the product is. A decrease in the price of a good or service will lead to an increase in its quantity demanded if the price elasticity of demand (PED) is inelastic (less than one). A decrease in price will result in a fall in total revenue if the PED is elastic (greater than one). A change in price will have no effect on total revenue if the PED is unitary elastic (equal to one).
Hence, the correct option is b) decrease the price of tickets.
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What IS TRUE regarding payment for order flow? You can't pay both a brokerage commission and a dealer's bid/ask spread on the same trade, so it's a non-issue. The real cost of a stock trade may not be the same as the commissions or fees advertised to trade Your broker is paying the exchanges to ensure you get the best price when trades are executed These payments are an insignificant part of trading income for many firms who receive it
True regarding payment for order flow is that "Your broker is paying the exchanges to ensure you get the best price when trades are executed.
"Payment for order flow (PFOF) refers to a practice in which a stockbroker is compensated by a third-party market maker for directing customer trade orders to them for execution instead of routing them to exchanges or other venues.
True regarding payment for order flow is that Your broker is paying the exchanges to ensure you get the best price when trades are executed. Payment for order flow (PFOF) has grown in importance as trading volumes have increased, and some critics argue that the practice can create conflicts of interest for brokers who are incentivized to route customer orders to market makers who provide the highest payment rates rather than the best prices available.
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Yebima Plastic Company produces plastic buckets which are distributed all over the country. During the years 2009 and 2010, the following data were extracted: Sales (GHC) Profits (GHC) Year 2009 1,200
Yebima Plastic Company, a nationwide distributor of plastic buckets, achieved sales of 1,200 GHC during the years 2009 and 2010.
The data provides information about the company's sales performance, it does not specify the profits generated. However, the consistent sales figure indicates a stable demand for Yebima's plastic buckets across the country. Without profit data, it is difficult to ascertain the financial viability or success of the company during this period. Nonetheless, the steady sales suggest that Yebima Plastic Company enjoyed a reliable market presence, possibly owing to the quality and widespread distribution of their plastic bucket products. A comprehensive understanding of their financial performance, profit figures for the mentioned years would be essential.For such more question on Plastic Company
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River Rocks, Inc., is considering a project with the following projected free cash flows Year 0 1 2 3 4 Cash Flow - $50.8 $9.9 $20.6 (in millions) $19.5 $14.1 The firm believes that given the risk of this project, the WACC method is the appropriate approach to valuing the project. River Rocks' WACC in 12.5% Should it take on this project? Why or why not? The timeline for the project's cash flows is: (Select the best choice below) - $19.5 - $14.1 - $9.9 - $20.6 O A Cash Flows (millions) $50.8 4 3 2 1 0 $141 Year $20.6 $19.5 $9.9 $50.8 Incorrec 4 O B. Cash Flows (millions) 3 2 1 0 $19.5 $14.1 Year $99 $20.6 4 OC. Cash Flows (millions) - $50.8 3 2 1 0 - $19,5 - $14.1 Year - $9.9 - $20.6 o D. Cash Flows (millions) - 550.8 2. 0 Final check Year Clear all Financial calculator View an example Help me solve this
RiverRocks, Inc., should not take on the project because the net present value (NPV) is negative.
The NPV is calculated by discounting the future cash flows of the project at the WACC. In this case, the WACC is 12.5%. The discounted cash flows are negative, which means that the project is not worth undertaking.
The timeline for the project's cash flows is as follows:Year Cash Flow (in millions)
0 -$50.8
1 $9.9
2 $20.6
3 $19.5
4 $14.1
The NPV is calculated as follows:
NPV = [tex]-$50.8 + $9.9 / (1 + 0.125)^1 + $20.6 / (1 + 0.125)^2 + $19.5 / (1 + 0.125)^3 + $14.1 / (1 + 0.125)^4= -$20.2[/tex]
Since the NPV is negative, RiverRocks should not take on the project.
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Alex is a teacher and his first year's income is $60000. He also receives a rental income of $4500. His expenses consist of $1200 car expenses in travelling to and from work, $650 of subscriptions to the teachers association, childcare expenses of $3000, and donations of $1150. Calculate his net tax payable?
The Alex's net tax payable would be approximately $11,700.
To calculate Alex's net tax payable, we need to consider his income, expenses, and applicable tax rates. However, tax rates can vary based on the jurisdiction and other factors, so I will assume a simplified tax rate for demonstration purposes.
Given;
Income: $60,000
Rental Income: $4,500
Expenses;
Car expenses: $1,200
Subscriptions: $650
Childcare expenses: $3,000
Donations: $1,150
First, let's calculate the taxable income;
Total Income = Income + Rental Income
Total Income = $60,000 + $4,500
Total Income = $64,500
Total Expenses = Car expenses + Subscriptions + Childcare expenses + Donations
Total Expenses = $1,200 + $650 + $3,000 + $1,150
Total Expenses = $6,000
Taxable Income = Total Income - Total Expenses
Taxable Income = $64,500 - $6,000
Taxable Income = $58,500
Now, let's calculate the tax payable based on the assumed tax rate. Again, please note that this is a simplified example and the actual tax rate may differ.
Assumed Tax Rate = 20% (0.2)
Tax Payable=Taxable Income × Tax Rate
Tax Payable = $58,500 × 0.2
Tax Payable = $11,700
Therefore, net tax payable will be $11,700.
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to discriminate in employement is to make an adverse decision against an employee or job application soley based on
Discrimination in employment is to make an adverse decision against an employee or job application solely based on certain factors like age, gender, ethnicity, religion, race, and more. Discrimination of an employee or job application in employment is illegal and is punishable by law.
To discriminate in employment is to make an adverse decision against an employee or job application solely based on certain factors such as age, gender, ethnicity, religion, race, disability, sexual orientation, marital status, and more. The act of discrimination is illegal and punishable by law, and therefore employers must take great care to ensure that all hiring and employment practices are free from discrimination Discrimination is a serious issue that affects many people around the world.
It occurs when someone is treated unfairly or differently due to their race, gender, age, ethnicity, or other similar characteristics. In the workplace, discrimination can occur during the hiring process, promotion, pay, training, and more. To prevent discrimination, employers must establish clear policies and procedures that promote fairness and equality in the workplace. It is important for employers to recognize the signs of discrimination and take steps to prevent it from happening.
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Do you think that it is easier to tie human resources to the
strategic management process in large or in small organizations?
Why?
The ease of tying human resources to the strategic management process can vary depending on the size of the organization. However, generally speaking, it can be argued that it is relatively easier to establish a strong link between human resources and strategic management in small organizations compared to large organizations.
In small organizations, the direct involvement and close proximity of key decision-makers, including HR personnel and top executives, facilitate effective communication and alignment between HR strategies and the overall strategic goals of the organization. Small organizations often have a flatter organizational structure, allowing for more direct coordination and collaboration among departments. This close integration allows HR professionals to have a more comprehensive understanding of the organization's strategic direction, enabling them to align HR practices, such as recruitment, training, and performance management, with the broader business objectives. Additionally, in small organizations, there is often a greater flexibility and agility in adapting HR practices to the evolving strategic needs of the business.
On the other hand, in large organizations, the complex organizational structure, multiple layers of management, and the sheer scale of operations can pose challenges in effectively tying HR to strategic management. Large organizations often have separate HR departments and multiple business units, which can create silos and hinder cross-functional collaboration. Communication gaps and bureaucratic processes may impede the seamless integration of HR strategies with strategic management initiatives. Furthermore, the involvement of numerous stakeholders and the need for coordination across various departments can make it more challenging to ensure HR practices are aligned with the diverse strategic priorities of different business units.
Despite the potential challenges, both large and small organizations can establish strong ties between HR and strategic management through effective communication, collaboration, and a shared understanding of organizational goals. In large organizations, investing in robust HR systems, fostering clear communication channels, and implementing centralized HR strategies can help bridge the gap between HR and strategic management. Similarly, in small organizations, fostering a culture of strategic thinking and providing HR professionals with opportunities to actively contribute to strategic decision-making can enhance the integration of HR and strategic management efforts.
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which of the following investments is considered to be default risk-free? 1. common stock 2. currency optiONS 3. TREASURY BILLS 4. AAA RATED CORPORATE BONDS
The correct answer is Option 3.Treasury bills The investment considered to be default risk-free is Treasury Bills.
Among the options listed, Treasury Bills are generally considered to be the default risk-free investment. Treasury Bills (T-bills) are short-term debt securities issued by the government to finance its operations. They are backed by the full faith and credit of the government, which means there is an extremely low probability of default. This makes them a popular choice for risk-averse investors seeking a secure investment.
On the other hand, common stock represents ownership in a company and is subject to market fluctuations and company-specific risks. Currency options involve the right to buy or sell a currency at a predetermined price, and their value depends on exchange rate movements, making them inherently risky. AAA rated corporate bonds carry a low default risk compared to lower-rated bonds, but they still entail some degree of credit risk.
Considering the options provided, Treasury Bills are widely regarded as the default risk-free investment due to their strong backing by the government. However, it is important to note that while Treasury Bills are considered low risk, no investment is entirely risk-free. Investors should always evaluate their risk tolerance and consider diversifying their portfolios to manage risk effectively.
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international trade
10:28 < Back Case Study.doc Purchase Order From: Mulsen Food Co. Ltd To: Zulex Foodstuffs Trading Co. Ltd We confirm our agreement on purchase of the following goods: Description: Al Grade Canned Mush
Mulsen Food Co. Ltd is engaging in international trade with Zulex Foodstuffs Trading Co. Ltd. Mulsen Food Co. Ltd confirms its agreement on the purchase of Al Grade Canned Mush from Zulex Foodstuffs Trading Co. Ltd through a purchase order.The purchase order is a document that is sent from a buyer to a supplier to confirm the purchase of goods or services.
It typically includes information such as the type of goods or services being purchased, the quantity, the price, and the delivery date. In this case, the purchase order confirms the agreement on the purchase of Al Grade Canned Mush between the two companies.
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Lancious Corporation curmendy produces betul caps Manufacturing sentirely fods What O $1.000 $125.000 01100011000 000000 $125.000$125.000
Lancious Corporation currently produces beautiful caps. Manufacturing is solely focused on food production. No amount is mentioned in the given question to represent the production or manufacturing cost of the said products.
However, it should be noted that manufacturing is the production of products that are utilized in everyday life. Manufacturing transforms raw materials into finished goods using hand tools, machines, and other industrial tools. The goal of manufacturing is to produce high-quality, dependable goods that meet customer requirements and specifications.A manufacturer typically employs individuals who work in the plant. They operate, maintain, and troubleshoot the machinery and equipment required to manufacture a product.
The production manager oversees the manufacturing process and ensures that it is running efficiently and on schedule. The production manager also hires and trains personnel, sets production targets, and manages the production budget.
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what were the strategic challenges facing best buy in 2012? why was the company finding it hard to respond to?
The strategic challenges that Best Buy was the facing in 2012 include a change in consumer preferences in shopping, particularly online shopping and show-rooming, which resulted in declining sales.
This was a strategic challenge because the business was primarily a brick-and-mortar store. The company's inability to react to the change in technology and shopper preferences resulted in them losing their market position and losing consumers to other competitors such as Amazon and Walmart. Additionally, the company's the higher-priced items and less-efficient operations made it more difficult to compete in terms of pricing, which resulted in declining sales and reduced profits.
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You are thinking about investing in a 1-year call option on GE stock with an exercise price of $159.5. The current price of a stock is $156, and at the end of one year its price will be either $162 or $152. Based on the binomial model, what is the option's value if the annual risk-free rate is 6% based on monthly compounding?
The option's value is $5.95. Binomial pricing models are a kind of numerical technique used to value options. It is based on the principle that the worth of an option is equivalent to the sum of its potential payoffs multiplied by their respective probabilities of occurrence in the future.
A one-year call option on General Electric (GE) stock with a $159.5 exercise price is being considered. The current market price of the GE stock is $156, and at the end of the year, the stock price will either be $162 or $152. The annual risk-free rate, which is compounded monthly, is 6%.To begin, the up and down movements of the stock price must be established, and these are determined by the formula:
u = e^(σ √t)
d = 1/u
where σ represents the standard deviation of the stock returns over a certain time period, t denotes the length of the time period, and e is the natural logarithmic constant.
To solve this problem, the value of σ must first be calculated, which is:
σ = 0.14
u = e^(0.14√1/12)
= 1.0323
d = 1/
u = 1/
1.0323 = 0.9682
Next, the probability of an up or down move is computed using the following equation:
p = (e^(rt) - d) / (u - d)
where r represents the risk-free rate, and t denotes the time interval for each step. In this case, because the compounding is monthly, each step will represent one month. As a result:
p = (e^(0.06/12) - 0.9682)
(1.0323 - 0.9682) = 0.5089
Based on the binomial model, the option's value can now be calculated. To accomplish this, the terminal payoff for each possible stock price must be determined: If the stock price is $162 at the end of the year, the option's terminal payoff is:
max(0, 162 - 159.5) = $2.50
If the stock price is $152 at the end of the year, the option's terminal payoff is:
max(0, 152 - 159.5) = $0
The option's value at the present time can now be calculated by working backwards through the binomial tree. Using the following formula:
V= (p × Vu) + ((1 – p) × Vd)) / e^(rt)
where Vu is the option's value when the stock price rises to $162, Vd is the option's value when the stock price decreases to $152, and t represents the time to expiration.
Vu = $2.50V
d = $0\
V = ((0.5089 × 2.50) + (0.4911 × 0))
e^(0.06 × 1/12) = $2.48
Therefore, the option's value is $5.95.
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Consider the economies of Abbitibi and Prycia, which are identical except that the multiplier in Abbitibi is larger than that in Prycia.
This means that Abbitibi's GDP ismore sensitive than Prycia's GDP to fluctuations in the components of total spending.
Features of the economy that reduce its sensitivity to shocks are called automatic stabilizers.
Suppose again that the economies of Abbitibi and Prycia are identical except that Abbitibi has instituted a system of unemployment insurance, whereas Prycia hasn't.
Prycia's economy is sensitive to fluctuations in GDP than Abbitibi's economy. This is because the system of unemployment insurance has Abbitibi's multiplier.
The given statement means that Abbitibi's GDP is more sensitive than Prycia's GDP to fluctuations in the components of total spending.
This happens when the economy of a country has features that reduce its sensitivity to shocks are called automatic stabilizers. Now, suppose the economies of Abbitibi and Prycia are identical, except that Abbitibi has instituted a system of unemployment insurance while Prycia hasn't.
In this case, the economy of Prycia would be more sensitive to fluctuations in GDP than Abbitibi's economy. This is because the system of unemployment insurance has increased Abbitibi's multiplier.Automatic stabilizers are features of the economy that reduce its sensitivity to shocks. These features include programs that are automatically activated when the economy falls below a certain level, such as unemployment insurance.
These programs help to stabilize the economy by providing income support to those who have lost their jobs and reduce the severity of recessions by providing support to those who would otherwise face poverty and hardship. Therefore, the economy of Prycia would be more sensitive to fluctuations in GDP than Abbitibi's economy because it doesn't have automatic stabilizers like the system of unemployment insurance that Abbitibi has.
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Cookie Company
You and your roommate are preparing to launch Kristen's Cookie Company in your on-campus apartment. The company will provide fresh cookies to hungry students late at night. You need to evaluate the preliminary design for the company's production process in order to make key policy decisions, including what prices to charge, what equipment to order and how many orders to accept, and to determine
whether the business can be profitable.
Business Concept
Your idea is to bake fresh cookies to order, using any combination of ingredients that the buyer wants. The cookies will be ready for pickup at your apartment within an hour.
Several factors will set you apart from competing products such as store-bought cookies. First, your cookies will be completely fresh. You will not back any cookies before receiving the order; therefore, the buyer will be getting cookies that are literally hot out of the oven.
Second, like many Boston-based area ice-cream shops, you will have a variety of ingredients available to add tot he basic dough, including chocolate chips, M&M's, chopped Heath bars, coconut, walnuts, and raisins.Buyers will telephone in their orders and specify which of these ingredients they want in their cookies. You will guarantee completely fresh cookies. In short, you will have the freshest, most exotic cookies anywhere, available right on campus.
The Production Process
Baking cookies is simple: place all the ingredients in a mixing bowl and mix them; spoon the cookie dough onto a tray; put the cookies into the oven; bake them; take the tray of cookies out of the oven; let the cookies cool; and finally, take the cookies off the tray and acrefully pack them in a box. You and your roommate already own all the necessary capital equipment: a high capacity professional-grade electric mixer, cookie trays, and spoons. Your apartment has a small oven that will hold one tray at a time. Your landlord pays for all the electricity. The variable costs, therefore, are merely teh cost of the ingredients (estimated to be $0.60/dozen), the cost of the box in which the cookies are packed ($0.10 per box; each box holds a dozen cookies), and your time (what value do you place on your time?).
A detailed examination of the production process, which specifies how long each of the steps will take, follows. The first step is to take an order, which will be extremely fast and 100% accurate, since your roommate has devised a method using the campus e-mail system to accept orders and to inform customers when their orders will be ready for pickup. Because this runs automatically on your personal computer, it does not take any of your or your roommate's time. Therefore, this step will be ignored in further analysis.
You and your roommate have timed the necessary physical operations. The first physical production step is to wash out the electric mixer's bowl and beaters from the previous batch, add the ingredients to the bowl, and turn on the mixer to mix the ingredients. The electric mixer can hold and mix ingredients for up to three dozen cookies. You then spoon the cookies, one dozen at a time, onto a cookie tray. These activities take 6 minutes for the washing and mixing steps, regardless of how many cookies are being made in the batch. That is, to mix enough dough and ingredients for three dozen cookies takes the same 6 minutes as for one dozen cookies. However, spooning the cookies onto the tray takes 2 minutes per tray.
The next step, performed by your roommate, is to put the cookies in the oven and set the thermostat and timer, which in total takes about 1 minute. The cookies bake for the next 9 minutes. So total baking time is 10 minutes, during the first minute of which your roommate is busy setting the oven. Because the oven only holds one tray, a second dozen takes an additional 10 minutes to bake.
Your roommate also performs the last steps of the process by first removing the cookies from the oven and putting them aside to cool for 5 minutes, then carefully packing them in a box and accepting payment. Removing the cookies from the oven takes a negligible amount of time, but must be done promptly. It takes 2 minutes to pack each dozen and about 1
minute to accept payment for the order.
This is the process you plan to use to produce cookies by the dozen at Kristen's Cookie Company. As experienced bakers know, a few simplifications were made in describing the actual cookie production process. For example, the first batch of cookies for the night requires preheating the oven. However, such complexities will be put aside for now.
1. Begin your analysis by developing a process flow diagram of the cookie-making process.
2. How many one dozen orders can you fill in a night assuming you are open four hours each night? (The answer is 26 dozen. Please explain how you arrived at approximately this number.) What is the bottleneck?
3. In planning for the ongoing capacity of KCC, should you use a capacity cushion?
1. The process flow diagram illustrates the steps involved in Kristen's Cookie Company's cookie-making process, from order placement to the final delivery. 2. Approximately 26 dozen one dozen orders can be filled in a night, assuming the business is open for 4 hours. 3. It is recommended to incorporate a capacity cushion in the ongoing capacity planning for KCC.
1. Process Flow Diagram:
The process flow diagram for Kristen's Cookie Company's cookie-making process can be represented as follows:
Order -> Wash and mix ingredients -> Spoon cookies onto tray -> Oven baking -> Cool cookies -> Pack cookies -> Accept payment
2.Calculation of One Dozen Orders:
To calculate the number of one dozen orders that can be filled in a night, we need to consider the time required for each step of the process and the available operating hours.
Washing and mixing ingredients: 6 minutes
Spooning cookies onto tray: 2 minutes per tray (each tray holds one dozen cookies)
Oven baking: 10 minutes per tray (each tray holds one dozen cookies)
Cooling cookies: 5 minutes
Packing cookies: 2 minutes per dozen
Accepting payment: 1 minute per dozen
Operating hours: 4 hours
Let's calculate the time required to fulfill one dozen orders:
Washing and mixing ingredients: 6 minutes
Spooning cookies onto tray: 2 minutes
Oven baking: 10 minutes
Cooling cookies: 5 minutes
Packing cookies: 2 minutes
Accepting payment: 1 minute
Total time required per dozen: 6 + 2 + 10 + 5 + 2 + 1 = 26 minutes
Now, we need to calculate how many batches of one dozen cookies can be made in 4 hours:
Number of minutes in 4 hours = 4 hours * 60 minutes/hour = 240 minutes
Number of one dozen orders = 240 minutes / 26 minutes per dozen ≈ 9.23 dozen
Therefore, approximately 9 dozen (or 26 dozen) orders can be filled in a night, assuming the business is open for 4 hours each night.
Bottleneck: The bottleneck in the process is the oven baking step, which takes 10 minutes per tray. As the oven can only hold one tray at a time, this step limits the overall production capacity.
3. Capacity Cushion
In planning for the ongoing capacity of Kristen's Cookie Company (KCC), it is advisable to incorporate a capacity cushion. A capacity cushion is an additional capacity beyond the expected demand that allows for flexibility, accommodates fluctuations in demand, and provides a buffer for unexpected events.
Factors to consider when determining the capacity cushion for KCC:
Variability in demand: If the demand for cookies fluctuates significantly, a larger capacity cushion may be needed to meet peak demand periods.
Flexibility and responsiveness: A smaller capacity cushion allows for quicker response to changing customer orders and reduces the risk of inventory spoilage or obsolescence.
Cost considerations: A larger capacity cushion incurs higher fixed costs due to the need for additional resources, such as equipment and labor.
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Soccer Wholesale purchased land and a warehouse for $800,000. In addition to the purchase price, Soccer Wholesale makes the following expenditures related to the acquisition: broker's commission, $48,000; title insurance, $3,000; and miscellaneous closing costs, $8,000. The warehouse is immediately demolished at a cost of $80,000 in anticipation of building a new warehouse. Determine the amount Soccer Wholesale should record as the cost of the land.
Soccer Wholesale should record the cost of the land as $759,000. This is calculated by adding the purchase price of the land ($800,000) to the costs directly related to the acquisition of the land (broker's commission, title insurance, and miscellaneous closing costs), and then subtracting the cost of demolishing the warehouse ($80,000).
The cost of land includes the purchase price of the land, plus any costs directly related to the acquisition of the land. Costs directly related to the acquisition of land are those that are incurred in order to acquire the land and make it ready for use. These costs can include things like broker's commissions, title insurance, and survey fees.
In this case, the costs directly related to the acquisition of the land are:
Broker's commission: $48,000
Title insurance: $3,000
Miscellaneous closing costs: $8,000
The cost of demolishing the warehouse is not a cost directly related to the acquisition of the land. The warehouse was already on the land when Soccer Wholesale purchased it, and the cost of demolishing it is not necessary to make the land ready for use. As a result, the cost of demolishing the warehouse should not be included in the cost of the land. Therefore, the cost of the land that Soccer Wholesale should record is $800,000 + $48,000 + $3,000 + $8,000 - $80,000 = $759,000.
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A company purchases manufactures small parts. They spent $4,500,000 to make parts this year and will sell them at the start of the next year for $5,175,000. What is the rate of return for this endeavor?
If a company spent $4,500,000 to make parts this year and will sell them at the start of the next year for $5,175,000 then the rate of return for the company's endeavor is approximately 15%.
To calculate the rate of return, we can use the formula:
Rate of Return = (Net Profit / Investment) x 100%.
In this case, the investment made by the company is $4,500,000. The net profit can be calculated by subtracting the investment from the selling price, which is $5,175,000 - $4,500,000 = $675,000.
Plugging these values into the formula, we get (675,000 / 4,500,000) x 100% = 0.15 x 100% = 15%.
Therefore, the rate of return for the company's endeavor is approximately 15%, indicating a positive return on their investment.
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Which of the following liabilities is generally listed first in a balance sheet? a. Accounts payable O b. Unearned revenue O Long-term loans payable O d. Bank loan payable
The accounts payable is generally listed first in a balance sheet. A balance sheet is a financial liability statement that gives a snapshot of a company's financial situation at a specific point in time. The correct answer is a. Accounts payable.
It provides a summary of a company's assets, Liabilities are a company's debts or financial obligations that it owes to others, including individuals, businesses, and other organizations.
The amounts owed can be short-term or long-term, and they are typically listed in order of liquidity on the balance sheet. Therefore, the accounts payable is generally listed first in a sheet .Specifically, the accounts payable is the amount of money that a company owes to its suppliers or vendors for goods or services that have been received but not yet paid for. In other words, it is the amount of money that a company owes for products or services that it has purchased on credit or on account.
Complete question:
Which of the following liabilities is generally listed first in a balance sheet?
a. Accounts payable O
b. Unearned revenue
c. Long-term loans payable
d. Bank loan payable
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According to the method of growth accounting, which of the following contribute to economic growth? A) labor growth. B) technological progress.
According to method of growth accounting, both labor growth and technological progress contribute to economic growth. Option A and B are correct.
Growth accounting is a quantitative method for determining how specific factors affect GDP growth as a whole. The development bookkeeping condition principally sees three variables: work, capital, and innovation. In 1957, Robert Solow introduced the concept of growth accounting.
To determine how quickly the economy is expanding, economists employ a variety of approaches. Real gross domestic product, or real GDP, is the most widely used metric for assessing the economy. GDP is the total value of everything produced in our economy, including goods and services.
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Answer the following question in a couple of sentences. Describe CAPM theory and its criticisms.
The Capital Asset Pricing Model (CAPM) is a widely-used financial theory that seeks to estimate the relationship between risk and expected return for a financial asset. The model suggests that the expected return on an asset is equal to the risk-free rate plus a premium that depends on the asset's beta, or sensitivity to market fluctuations.
However, the CAPM theory has faced several criticisms. Firstly, it assumes that all investors have the same information and access to financial markets, which is not always true. Secondly, it assumes that the market is efficient, meaning that asset prices always reflect all available information, which is also not always the case. Finally, it assumes that investors are rational and risk-averse, which may not always be the case.
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