HRPD 707, Week 4, Summer 2022
Case 1: CARL JONES (A)
Total time: 45 minutes (20 mins for reading, 15 mins addressing questions and 10 mins for
presentation)
With your own group, read out the case (divide the work among team members) to
address the following questions and present your findings.
1. What are the tasks, responsibilities, and key success factors (KSFs) for McLaughlin
Pharmaceuticals?
2. Examine the group dynamics in the engineering department.
3. Compare Jones and Podivinski with respect to power and leadership style within the
engineering group.
4. Did Podivinski break any rules according to McLaughlin Pharmaceutical’s collective
agreement? If yes, which ones?
5. As Jones, how would you proceed?

Answers

Answer 1

In the given case, Carl Jones is presented with a problem in McLaughlin Pharmaceuticals, which he needs to address. This report will examine the responsibilities, tasks, and key success factors of the company and compare the leadership styles and power dynamics of Podivinski and Jones.

1. The responsibilities and tasks of McLaughlin Pharmaceuticals are to research, develop, and market drugs that can be used for commercial purposes. The KSFs for the company include innovation, proper research, investment in research and development, brand recognition, and customer satisfaction.
2. The group dynamics in the engineering department are not very good, as there are several issues between the employees. The department has a lack of communication, power struggles, lack of trust, and a failure to share knowledge.
3. Podivinski has more power than Jones in the engineering group. Podivinski's leadership style is more authoritarian than Jones, who has a more democratic leadership style.
4. Podivinski broke the company's collective agreement by acting in an authoritarian manner and attempting to transfer an engineer without following the proper procedures.
5. As Jones, it is recommended that he speak to the union representative about the issues in the engineering department and try to resolve them. Additionally, he should review the company's collective agreement to ensure that Podivinski follows the proper procedures. Finally, Jones should meet with Podivinski to discuss the issues and try to resolve them amicably.

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Related Questions

In the Kyle (1985) model, the dealers' key decision outcome variable is:

a.

The uninformed trading demand

b.

The market clearing price

c.

The informed trading demand

d.

Other

e.

The informed trader's information advantage

Under the Kyle (1985) model equilibrium and all else being equal, the dealers's price sensitivity to order flow increases with:

a.

The informed trader's information advantage

b.

The change in the fundamental value of the stock

c.

The number of dealers in the market

d.

The noise created by liquidity traders in the market

Answers

In the Kyle (1985) model, the dealers' key decision outcome variable is b. The market clearing price. This variable represents the price at which the quantity of shares demanded by informed and uninformed traders matches the quantity supplied by the dealers.

Regarding the dealers' price sensitivity to order flow, in the Kyle (1985) model, it increases with a. The informed trader's information advantage. This means that as the informed trader possesses a greater informational advantage over other market participants, dealers become more sensitive to their trading activity and adjust prices accordingly. This sensitivity is a result of dealers attempting to incorporate the information conveyed by the informed trader's trades into the market price.

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CPS
implementation in workplace robotic welding MIG
- potential upgrading equipment
- conduct technical evaluation to purchase new equipment

Answers

CPS is an acronym for Computerized Performance System. CPS in the context of workplace robotic welding MIG refers to the implementation of computerized performance systems that are required to optimize the efficiency of robotic welding.

The implementation of CPS involves the use of computerized systems that help to improve the performance of the robotic welding process by reducing the errors that occur during the process. Additionally, the implementation of CPS can help to improve the quality of the finished product by ensuring that the welds are more accurate and precise.

The potential upgrading equipment for CPS implementation in workplace robotic welding MIG are:

1. Welding robots: The welding robots should be upgraded to the latest models that are designed to work with CPS systems. These robots should be able to communicate with the CPS system and receive instructions on how to optimize the welding process.

2. Welding equipment: The welding equipment should also be upgraded to the latest models that are designed to work with CPS systems. This equipment should be able to communicate with the CPS system and provide real-time feedback on the performance of the welding process.

3. Control systems: The control systems used to manage the welding process should also be upgraded to the latest models that are designed to work with CPS systems. These control systems should be able to communicate with the CPS system and receive instructions on how to optimize the welding process.

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article 2 of the ucc governs the sale of goods, which do not include:

Answers

Article 2 of the Uniform Commercial Code (UCC) governs the sale of goods, but there are certain items that are excluded from its scope.

These exclusions can vary depending on the jurisdiction, as states may have specific provisions or variations in their adoption of the UCC. However, in general, Article 2 does not apply to the sale of: Services: Article 2 primarily deals with the sale of tangible, movable goods. It does not cover services, such as professional services, governs consulting, or labor-intensive work. Real estate: The sale of real property, including land, buildings, and immovable structures, falls outside the scope of Article 2. Real estate transactions are typically governed by separate laws and regulations. Intellectual property: Article 2 does not cover the sale of intellectual property rights, such as copyrights, patents, or trademarks. These types of transactions are subject to different legal frameworks. Financial instruments: Transactions involving financial instruments, such as stocks, bonds, or securities, are generally not governed by Article 2 but are regulated by securities laws and financial regulations. It is important to consult the specific laws and regulations of a jurisdiction to determine the precise exclusions and applicable rules related to the sale of goods.

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Mike saw a commercial on TV for Pepsi drinkers and started to collect point. Mike obtained a copy of the catalog that is briefly shown in the ad. In the catalog, it says that the cash value of each point is 10 cents. Mike did the math and figured out that the cash value of the 7,000,000 points for the multi-million dollar jet is $700,000. Mike already collected 15 points from drinking Pepsi. The catalog said that you can buy additional Pepsi Points to claim a prize with a $10 shipping and handling fee. Mike sent Pepsi his 15 points plus a check for $700,008.50 to claim the jet. Explain whether Pepsi is obligated to give you the offer and did Pepsi made a valid offer of the jet as a prize?

Answers

Based on the information provided, it appears that Pepsi did not make a valid offer of the jet as a prize. While the catalog states the cash value of each point as 10 cents, it does not explicitly state that the jet can be claimed as a prize for a specific number of points. The catalog only mentions the cash value of the points.

Mike's assumption that he can redeem his 7,000,000 points for the multi-million dollar jet based on the cash value calculation he made is not supported by the catalog's terms. Without a clear offer from Pepsi specifying the redemption value of the points for the jet, there is no contractual obligation on Pepsi's part to provide the jet in exchange for the points and payment.

Additionally, Mike's inclusion of a check for $700,008.50 along with his 15 points may not be a valid acceptance of an offer since no such offer was made. Therefore, Pepsi is not obligated to provide the jet to Mike based on the information given.

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Given the following data for Corporation X:
No. of common shares outstanding 2 million
Long Term Debt P2 million
Earnings Before Intereng and Taxes P10 million
Par Value Per Share P1
Tax Rate 50%

The corporation would like to raise P6 million to finance its new project. It has two options:
Option C Finance the P6 million using debt at 10% interest
Option F Finance the P6 million using common stock issuance at P1 per share price
If the corporation decides to finance its project using Option C, what is the new capital structure of Corporation X?

Answers

Option C for Corporation X includes issuing P6 million debt at a 10% interest rate, increasing the total long-term debt to P8 million.

Corporation X's new capital structure would look something like this if it chooses Option C, which entails issuing debt with a 10% interest rate:

Long-Term Debt: P2,000,000 + P6,000,000 = P8,000,000

2 million outstanding common shares

The additional P6 million in debt raised for the new project would bring the corporation's total long-term debt from P2 million to P8 million. There would be 2 million outstanding common shares, which would not change. It's crucial to remember that the capital structure also consists of elements like equity, preferred shares, and retained earnings that aren't included in the available information.

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FrF Fresh-start accounting must be adopted by certain debtors emerging from chapter 11 bankruptcy.

1. When is fresh start accounting required?
2. What are some of the characteristics of fresh-start accounting?

Answers

1. Fresh start accounting is required when a debtor emerges from Chapter 11 bankruptcy. 2. It involves revaluing assets and liabilities to fair value and adopting a new basis of accounting, resulting in significant changes in financial reporting.

1. Fresh start accounting is required when a debtor emerges from Chapter 11 bankruptcy and meets specific criteria defined by accounting standards. It allows the debtor to revalue its assets and liabilities to fair value upon emergence from bankruptcy.

2. Some characteristics of fresh-start accounting include:

The revaluation of assets and liabilities to fair value at the date of emergence.

The recognition of a new basis of accounting, often resulting in a significant change in financial reporting.

The adjustment of equity to reflect the fair value of assets and liabilities.

The disclosure of relevant information regarding the adoption of fresh-start accounting and its impact on the financial statements.

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Bob and Dave recently started a shipping company. Since its inception, the business is growing rapidly. However, the company does not have excess cash flow. They do not have a business succession plan in place. Bob and Dave are the sole contributors to their company's success. They would like the option of buying out each other's shares to ensure the smooth operation of the company, in the event either of them dies. Which of the following is the most appropriate for protecting the company in the event one of them dies? Select one:
a. Split dollar arrangement with the use of life insurance.
b. Split dollar arrangement with the use of corporate retained earnings.
c. Buy sell agreement with the use of the capital dividend account.
d. Cross purchase agreement with the use of life insurance.

Answers

The most appropriate for protecting the company in the event one of them dies is a cross purchase agreement with the use of life insurance.

What is a cross purchase agreement?
A cross purchase agreement is a contract between two or more business partners in which each partner agrees to buy the other partner's business interest in the event of their death. Cross purchase agreements are particularly advantageous when there are only a few business partners (no more than three).

How does cross purchase agreement work?

The partners purchase life insurance policies on each other, and the policies are cross-owned, meaning the partners own the policies on each other's lives. This provides a source of funding for the purchase of the deceased partner's shares because the death benefit proceeds from the life insurance policy are used to buy the business interest of the deceased partner. The surviving partners use the life insurance payout to purchase the deceased partner's share of the business, effectively becoming the sole owners.


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Why do large differences in capital per worker lead to relatively small differences in predicted GDP across countries? Workers exert more effort when they have less capital Capital has a high depreciation rate The exponent on capital in the production function is much lower than one Capital is not an input in production

Answers

Large differences in capital per worker lead to relatively small differences in predicted GDP across countries because the exponent on capital in the production function is much lower than one, indicating diminishing returns to capital.

The answer lies in the concept of diminishing returns to capital. In economic production functions, capital is considered one of the inputs alongside labor.

However, the impact of capital on output is subject to diminishing returns. This means that as the amount of capital per worker increases, the additional contribution of each additional unit of capital to output diminishes.

The production function typically follows the form Y = F(K, L), where Y represents output, K represents capital, and L represents labor. The exponent on capital (K) in the production function is often less than one, implying that the marginal productivity of capital decreases as more capital is added.

As a result, even large differences in capital per worker across countries do not lead to proportionate differences in predicted GDP. Initially, as capital per worker increases, there is a substantial positive effect on output.

However, as capital stock continues to grow, the additional gains from each additional unit of capital become smaller.

Therefore, the overall impact on GDP becomes less pronounced, leading to relatively small differences in predicted GDP across countries despite significant disparities in capital per worker.

In summary, the diminishing returns to capital in the production function explain why large differences in capital per worker result in relatively small variations in predicted GDP across countries.

The diminishing marginal productivity of capital implies that the additional gains from increased capital become progressively smaller, leading to a less significant impact on overall economic output.

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the future of the u.s. social security system is in jeopardy because of a large number of ___ and a declining birth rate.

Answers

The future of the U.S. social security system is in jeopardy because of a large number of retirees and a declining birth rate.

This is because, as more people retire and begin to draw on Social Security benefits, there are fewer workers in the workforce paying into the system. This can lead to a funding shortfall and put the sustainability of the program in doubt.Therefore, it is essential for the government to address the issue and take steps to ensure the long-term stability of the social security system. One potential solution is to raise the retirement age or increase the amount of payroll taxes that workers pay into the system.

Another option is to reduce benefits for high-income earners or means-test benefits so that those who do not need them do not receive them. Ultimately, it will require bipartisan cooperation and creative thinking to ensure that future generations can continue to rely on the social security system as a safety net.

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Consider an organization you are familiar with in the logistics industry that adopts track and trace technology in its operations.

- Describe the background, target customer, and core competencies of the organization in the logistics industry.

- Determine how track and trace technologies can improve supply chain visibility and operational performance of the selected organization.

Answers

In the logistics industry, the use of track and trace technology can enhance supply chain visibility and the operational performance of an organization. An organization can improve its inventory management and decrease lead times in its production process, for example, by implementing this technology.

To provide more context, in the logistics industry, tracking and tracing technologies are used to monitor goods and provide details on their exact location and condition. Track and trace technologies help organizations manage their inventories effectively by providing real-time visibility of items in transit and, as a result, reducing the likelihood of stock-outs.

An organization with a better understanding of its inventory levels can reduce its carrying costs and more accurately forecast demand. Track and trace technologies can also help reduce lead times in the production process by providing real-time information on the location and status of raw materials.

Consequently, the organization can use this information to determine the best way to source materials, manage work-in-progress inventory, and make production decisions in real-time. In summary, track and trace technologies are critical tools that can provide supply chain visibility and operational performance improvement in the logistics industry.

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Check the pricing strategies of IKEA and analyse if they have changed price in different countries. ( refer to Saudi Arabi, Dubai and Bahrain)

When IKEA recruits expatriates , what factors do they check and how do they improve the quality of expatriate employees

What type of export modes did they use to enter in Bahrain?

Answers

IKEA's pricing strategies vary in different countries, including Saudi Arabia, Dubai, and Bahrain. The company adapts its pricing to local market conditions and purchasing power.

When recruiting expatriates, IKEA considers factors such as skills, experience, cultural fit, and language proficiency. They focus on improving the quality of expatriate employees through training and development programs. In Bahrain, IKEA entered the market using an export mode called franchising.

IKEA's pricing strategies are tailored to specific countries, taking into account factors such as local market conditions, consumer behavior, and purchasing power. In Saudi Arabia, Dubai, and Bahrain, IKEA adjusts its prices to cater to the affordability levels and preferences of customers in those markets. They may consider factors like exchange rates, local competition, and the cost of doing business.

When recruiting expatriates, IKEA looks for individuals who possess the necessary skills and experience for the specific roles. They also assess cultural fit and language proficiency to ensure effective communication and integration into the local environment. To improve the quality of expatriate employees, IKEA invests in training and development programs that enhance their skills, cultural understanding, and knowledge of IKEA's values and processes.

In Bahrain, IKEA entered the market through franchising. Franchising is an export mode where the company grants the rights to a local franchisee to operate an IKEA store. This allows IKEA to expand its presence in the market while leveraging the franchisee's local expertise and resources.

Overall, IKEA demonstrates a flexible approach to pricing, recruitment of expatriates, and market entry strategies, adapting to local conditions and preferences to ensure success in different countries.

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Assume that after one time period, the value of a stock (whose present value is R80) would be either R120 or R60. Suppose that, for any y, at a cost of Cy, one can purchase at is time 0 the option to buy y shares of the stock at time-1 at a price of R90 per share. For what values of C, no-arhitrage will be possible? (Provide necessary details).

Answers

The no-arbitrage price of a call option on y shares of a stock with strike price 90 is Cy = y(120 - 90) = 30y, if the stock can either be worth 120 or 60 in one time period.

Let's consider the two possible scenarios for the stock price in one time period:

Scenario 1:

The stock price is 120. In this case, the option holder can exercise the option and buy y shares of the stock for 90 per share.

The total cost of the option and the shares is Cy + 90y = 120y.

However, the stock is worth 120, so the option holder can sell the shares for 120y, making a profit of 120y - (Cy + 90y) = 30y - Cy.

Scenario 2:

The stock price is 60. In this case, the option holder does not exercise the option, and simply loses the cost of the option, Cy.

However, the stock is only worth 60, so the option holder would not have made any profit by buying the stock outright.

Therefore, no matter what the stock price does, the option holder can make a profit of 30y - Cy. This profit is guaranteed, so it is an arbitrage opportunity.

The no-arbitrage price of the option must be set so that this profit is eliminated. Therefore, the no-arbitrage price of the option is Cy = 30y.

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Alana's employer offers its workers a twomonth paid leave every 8 years. Alana, who just started working for the company, plans to spend her leave travelling around Asia at an estimated cost of $30,000. To finance her trip. Alana plans to make eight annual end-ofyear deposits of $2,600 each, starting this year, into an investment account earning 88 ? How large will her account balance be at the end of 8 years? a. $25,189 b. $27,655 (c. $26.267 d. $27,100

Answers

c. $26,267The Alana's account balance at the end of 8 years will be $26,267.Alana's employer offers its workers a twomonth paid leave every 8 years.

To calculate the account balance at the end of 8 years, we need to determine the future value of the annual deposits. Alana plans to make eight annual deposits of $2,600 each, with an interest rate of 8%. Using the future value of an ordinary annuity formula, we can calculate the account balance.

Future Value = Payment × [(1 + interest rate)^(number of periods) - 1] / interest rate

Future Value = $2,600 × [(1 + 0.08)^8 - 1] / 0.08 = $26,267

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Caliper Ltd. has market values of debt, preference shares and common equity of $240 million, $90 million, and $375 million, respectively. The yield to maturity of its only outstanding bond is 3.5%, compounded semi-annually, and the coupon rate is 5.9%, paid semi-annually. Its perpetual, prefered shares are currently trading at $23.57 and the next preferred dividend, due in 12 months, will be $1.25 per share. Finally, the equity beta is 0.95, and analysts estimate that the aggregate market will return 7.4% in excess of the risk-free rate of 2.5% over the coming 12 months. The applicable corporate tax 27.5% Calculate the capital structure weights: The weight of debt is \%. (round to 2 decimal places) The weight of preferred shares is \%. (round to 2 decimal places) The weight of common equity is \%. (round to 2 decimal places) Calculate the cost of capital for ... debt: \%. (round to 2 decimal places) preferred equity: \%. (round to 2 decimal places) common equity: \%. (round to 2 decimal places) What is the firm-wide WACC? \%. (round to 2 decimal places)

Answers

The firm-wide WACC is approximately 5.68%.

To calculate the capital structure weights, we need to determine the market values of each component relative to the total market value of the firm:

Market value of debt = $240 million

Market value of preference shares = $90 million

Market value of common equity = $375 million

Total market value of the firm = $240 million + $90 million + $375 million = $705 million

Weight of debt = Market value of debt / Total market value of the firm = $240 million / $705 million ≈ 0.3404 ≈ 34.04%

Weight of preferred shares = Market value of preferred shares / Total market value of the firm = $90 million / $705 million ≈ 0.1277 ≈ 12.77%

Weight of common equity = Market value of common equity / Total market value of the firm = $375 million / $705 million ≈ 0.5319 ≈ 53.19%

To calculate the cost of capital for each component:

Cost of debt: The yield to maturity is given as 3.5% compounded semi-annually. Since the coupon rate is 5.9%, the cost of debt is equal to the yield to maturity. Therefore, the cost of debt is 3.5%.

Cost of preferred equity: The preferred dividend is $1.25, and the market price is $23.57. The cost of preferred equity is the preferred dividend divided by the market price. Therefore, the cost of preferred equity is $1.25 / $23.57 ≈ 0.0530 ≈ 5.30%.

Cost of common equity: The equity beta is given as 0.95, and the market risk premium is 7.4% - 2.5% = 4.9%. The cost of common equity is calculated using the Capital Asset Pricing Model (CAPM):

Cost of common equity = Risk-free rate + Equity beta * Market risk premium

                    = 2.5% + 0.95 * 4.9%

                    ≈ 2.5% + 4.655%

                    ≈ 7.155%

Finally, we can calculate the firm-wide weighted average cost of capital (WACC) using the capital structure weights and component costs of capital:

WACC = (Weight of debt * Cost of debt) + (Weight of preferred shares * Cost of preferred equity) + (Weight of common equity * Cost of common equity)

    = (0.3404 * 3.5%) + (0.1277 * 5.30%) + (0.5319 * 7.155%)

    ≈ 1.1876% + 0.6760% + 3.8129%

    ≈ 5.6765%

Therefore, the firm-wide WACC is approximately 5.68%.

In conclusion, the capital structure weights are:

Weight of debt: 34.04%

Weight of preferred shares: 12.77%

Weight of common equity: 53.19%

The costs of capital are:

Cost of debt: 3.5%

Cost of preferred equity: 5.30%

Cost of common equity: 7.155%

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Which one of the following statements is NOT true?
A. The seed money is spent on developing an initial public offering.
B. Most businesses are started by an entrepreneur who has a vision for a new business or product and a passionate belief in the concept's viability.
C. The process by which many entrepreneurs raise "seed" money and obtain other resources necessary to start their businesses is often called bootstrapping.
D. The initial "seed" money usually comes from the entrepreneur or other founders.

Answers

The statement that is NOT true is A. The seed money is spent on developing an initial public offering.

Seed money refers to the initial capital or funding that is used to start a business or launch a new product. It is typically used to cover early-stage expenses such as market research, product development, prototype creation, and initial operations. The purpose of seed money is to provide the necessary resources to get the business off the ground.

An initial public offering (IPO), on the other hand, is a process through which a private company offers its shares to the public for the first time, typically to raise capital and become a publicly traded company. IPOs are usually pursued by more established companies that have demonstrated growth and market potential, not by startups in the early stages.

Therefore, the statement that is NOT true is A. The seed money is spent on developing an initial public offering.

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The excharge a aie when toywey dilars he ferasale la Chantal DuBois in Brussels. Chantal DuBois lives in Brussels. She can buy a U.S. dollar for 0.7682 euros. Christopher Keller, living in New York City, can buy a euro for \$1.3184. What is the foreign exchange rate between the dollar and the euro? The exchange rate when buying dollars in Brussels is US dollars per euro. (Round to four decimal places.)

Answers

The foreign exchange rate between the dollar and the euro, when buying dollars in Brussels, is approximately 1.3029 US dollars per euro.

To calculate the foreign exchange rate, we need to determine the conversion factor between the dollar and the euro. Given that Chantal DuBois can buy a US dollar for 0.7682 euros and Christopher Keller can buy a euro for $1.3184, we can set up the following equation:

Exchange Rate (US dollars per euro) = Dollar Price (in euros) / Euro Price (in dollars)

Plugging in the given values, we have:

Exchange Rate = 0.7682 euros / $1.3184

Exchange Rate ≈ 0.5829

However, since we want the exchange rate in terms of US dollars per euro, we need to take the reciprocal of the above result:

Exchange Rate (US dollars per euro) ≈ 1 / 0.5829

Exchange Rate (US dollars per euro) ≈ 1.7153

Rounded to four decimal places, the foreign exchange rate between the dollar and the euro, when buying dollars in Brussels, is approximately 1.3029 US dollars per euro. This means that in Brussels, one can exchange 1 euro for approximately 1.3029 US dollars.

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CIBC and BMO both start with a target reserve ratio of 0.15 and no excess reserves. CIBC 's customer writes a check to Boriana for $30. Boriana deposits the check in her account at BMO What decrease in loans to its customers will bring CIBC back to having excess reserves equal to zero?? (Round to two decimal place and do not enter the $ sign. If your answer is $6.14, enter 6.1. If your answer is $6.15, enter 6.2. Do NOT enter the - sign.)

Answers

CIBC would need to decrease its loans to customers by $200 in order to bring its excess reserves back to zero.

To determine the decrease in loans needed for CIBC to bring its excess reserves back to zero, let's analyze the transaction and the impact it has on the reserves of both CIBC and BMO.

CIBC's customer writes a check to Boriana for $30.

This transaction reduces CIBC's reserves by $30 since the customer's account balance decreases by the same amount.

Boriana deposits the check in her account at BMO.

When Boriana deposits the check at BMO, BMO's reserves increase by $30 as Boriana's account balance increases.

Now, let's calculate the impact on the reserve ratios of both CIBC and BMO.

Initially:

CIBC's target reserve ratio is 0.15 (15%).

CIBC has no excess reserves.

Step 1: CIBC's reserves decrease by $30.

CIBC's reserves = -$30.

Step 2: BMO's reserves increase by $30.

BMO's reserves = $30.

To find the decrease in loans needed for CIBC to have zero excess reserves, we'll use the reserve ratio formula:

Reserve Ratio = Reserves / Loans

We can rearrange this formula to find the loans:

Loans = Reserves / Reserve Ratio

Step 1: Loans before the transaction:

Loans = (-$30) / 0.15 = -$200.

Step 2: Loans after the transaction (to have zero excess reserves):

Loans = 0 / 0.15 = $0.

To calculate the decrease in loans required, we subtract the loans before the transaction from the loans after the transaction:

Decrease in Loans = Loans after - Loans before

= $0 - (-$200)

= $200

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true or false answers

if false you must change the statement to be true

___20. When auditing a firm with an integrated computer system it is important to compare data on separate files.
___21. A comfort letter is a letter to shareholders regarding compliance with the Securities Act of 1933.
___22. Personal financial statements include an Income Statement and Balance Sheet.
___23. To verify the account, "Appropriation of Retained Eamings For Plant Expansion", an auditor would ask the company CFO to verify the appropriation.
___24. An organization that manages the legal records which include the names of the sharcholders of a company is the specialist on the stock exchange.
___25. The transactions involving purchase orders being received by other companies should be reconciled by comparing the accounts payable ledger with the sales journal.
___26. The issuance of long-term debt is authorized by the bond holders.
___27. Using Figure 9.4 with a risk of assessing control risk too low, assume that auditors. expect the deviation rate in the population to be 1%, and a 7% tolerable deviation rate to justify

Answers

20.True

21.False - A comfort letter is a letter issued by an auditor to a third party to provide limited assurance about certain financial information.

22.True

23.False - To verify the account "Appropriation of Retained Earnings For Plant Expansion," an auditor would typically review relevant documentation and perform substantive testing, rather than solely relying on the CFO's verification.

24.False - The organization that manages the legal records of shareholders of a company is typically the transfer agent or registrar, not a specialist on the stock exchange.

25.False - The transactions involving purchase orders being received by other companies should be reconciled by comparing the accounts payable ledger with the receiving reports or purchase order records, not the sales journal.

26.False - The issuance of long-term debt is authorized by the company's management and approved by the board of directors, not the bondholders.

27.False - The information provided does not correspond to a specific question or statement.

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Lush Gardens Co. bought a new truck for $56,000. It paid $5,040 of this amount as a down payment and financed the balance at 5.21% compounded semi-annually. If the company makes payments of $1,900 at the end of every month, how long will it take to settle the loan?

Answers

Lush Gardens Co. purchased a new truck for $56,000, making a down payment of $5,040 and financing the remaining balance. The loan is subject to a 5.21% interest rate compounded semi-annually. The company plans to make monthly payments of $1,900. The question asks for the duration it will take to fully repay the loan. Since the loan term is measured in months, it will take approximately 37 months to settle the loan completely.

To determine the time it will take to settle the loan, we need to calculate the total outstanding balance of the loan and divide it by the monthly payment amount.

The financed amount of the truck is $56,000 - $5,040 = $50,960.

First, we need to calculate the semi-annual interest rate by dividing the annual interest rate by 2: 5.21% / 2 = 2.605%.

Next, we can calculate the interest rate for each month by dividing the semi-annual interest rate by 6: 2.605% / 6 = 0.4342%.

To find the outstanding balance at the beginning of each month, we use the formula for the future value of an ordinary annuity:

Outstanding Balance = Monthly Payment × [(1 + interest rate)^number of periods - 1] / interest rate

Using the values, the equation becomes:

$50,960 = $1,900 × [(1 + 0.004342)^n - 1] / 0.004342

To solve for n, we can rearrange the equation:

[(1 + 0.004342)^n - 1] / 0.004342 = $50,960 / $1,900

Simplifying the equation, we find:

(1.004342)^n - 1 = 26.82105

Using logarithms or trial and error, we can determine that n is approximately 37.10.

Since the loan term is measured in months, it will take approximately 37 months to settle the loan completely.

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Which of the following is a difference between the concentration ratio and the HHI :
a. concentration ratio takes into account the market shares of all firms in an industry
b. the HHI takes into account the market shares of all firms in an industry
c. concentration ratio is a measure of market power
d. HHI is a measure of market power

Answers

One of the differences between the concentration ratio and the HHI is that the concentration ratio takes into account the market shares of all firms in an industry.

The concentration ratio (CR) is defined as the percentage of the total market share held by the largest firms in an industry. When the CR is higher, there is less competition in the industry, and the industry is more likely to be dominated by a few large firms .The Herfindahl-Hirschman Index (HHI) is a measure of market power that is used to assess competition in an industry. It is calculated by squaring the market shares of all firms in the industry and then adding them up. When the HHI is higher, there is less competition in the industry, and the industry is more likely to be dominated by a few large firms. This index is more detailed than the concentration ratio because it considers all the firms' market shares in the industry.

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Last year, the market return was 7.3% per year and its standard deviation was 30.4% per year. The risk-free interest rate was 2.2% per year. An investment manager's portfolio generated a rate of return of 8.1% during the year. The portfolio's beta was 0.89 and its return standard deviation was 23.6% per year. What was the portfolio's Treynor ratio? 1) 6.02 2) 6.00 3) 6.41 4) 5.88 5) 6.63

Answers

The portfolio's Treynor ratio is approximately 6.02. The Treynor ratio is a measure of risk-adjusted performance that takes into account the systematic risk of a portfolio, as measured by its beta.

It is calculated as the excess return of the portfolio over the risk-free rate divided by the portfolio's beta. Treynor ratio = (Portfolio Return - Risk-Free Rate) / Portfolio Beta. In this case, the portfolio generated a rate of return of 8.1% during the year, and the risk-free interest rate was 2.2% per year. The portfolio's beta was 0.89. Treynor ratio = (8.1% - 2.2%) / 0.89 ≈ 6.02. Therefore, the portfolio's Treynor ratio is approximately 6.02. This indicates that the portfolio generated a return that exceeded the risk-free rate by a factor of 6.02 times its systematic risk, as measured by its beta. Investors can use the Treynor ratio to compare the risk-adjusted performance of different portfolios and make informed investment decisions. Thus, the correct answer is option 1) 6.02.

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70 pts

When the price of cars is $5000, which of the following terms is not an accurate description of the situation?

Group of answer choices

The market is in equilibrium.

Quantity demanded exceeds quantity supplied.

A shortage exists.

The market is in disequilibrium.

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Question 80 pts

Beginning from the price of $5000, which of the following events would be predicted by market adjustment?

Group of answer choices

Some buyers who are willing to pay more will bid the price of cars up.

The market will remain in disequilibrium.

Prices will fall.

All buyers will remain in the market.

Answers

The market is made up of buyers and sellers. When a good or service is in high demand and low supply, its price increases. In contrast, when a good or service is in low demand and high supply, its price decreases. Some buyers who are willing to pay more will bid the price of cars up means that when the supply of cars is low and the demand is high, some buyers will compete to buy the car, leading to an increase in price.

Prices will fall refers to a situation where there is an oversupply of cars and a low demand. In this case, the car's price will decrease as the seller tries to get rid of it to make a sale.All buyers will remain in the market means that all buyers will not be deterred by the increase or decrease in price and will remain in the market.

They may adjust their expectations or preferences based on the current price but will not leave the market.A market's equilibrium is achieved when the price that sellers are willing to sell equals the price that buyers are willing to pay. When the market is in equilibrium, the supply equals the demand, and there is no excess supply or demand. If any of these factors change, it will lead to a shift in the supply and demand curves, and the market will move towards a new equilibrium point.

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If you invest $500 today in an account that pays 6 percent interest compounded annually, how much will be in your account after two years?

What is the present value of $1.552.90 due in 10 years at ( 1 ) a 12 percent discount rate and (2) a 6 percent rate?

To the closest year, how long will it take a $200 investment to double if it earns 7 percent interest? How long will it take if the investment ears 18 percent? (Note: use the Rule of 72 ).

Answers

1. Using the compound interest formula, we can determine the balance in the account after two years with a $500 investment earning a 6% annual interest rate:

A = P * (1 + r)^n A = The amount in the account after n years, where P stands for the initial investment's principal. r = Periodic Interest Rate n = The number of cycles  When the values are plugged in, we get P = $500. r = 6% (or 0.06) n = 2 A = $500 * (1 + 0.06)^2 A = $500 * (1.06)^2 A = $500 * 1.1236 A ≈ $561.80 Therefore, after two years, there will be roughly $561.80 in the account. 2. Using the present value technique, we can get the present value of the $1,552.90 due in ten years: PV equals FV / (1 + r)n PV = Present Value FV in this case Future Value (FV) Rate of discount n = The number of cyclesa) PV = $1,552.90 / (1 + 0.12)10 PV $440.19 at a 12 percent discount rate. b) PV = $1,552.90 / (1 + 0.06)10 PV $935.41 at a discount of 6% Therefore, assuming a 12 percent discount rate and a 6 percent discount rate, respectively, the present value of $1,552.90 payable in 10 years is around $440.19 and $935.41, respectively. 3. By dividing 72 by the interest rate, we can calculate the time it will take for an investment to double using the Rule of 72. The equation is: Time to double equals 72 / Interest rate. a) In the event that the investment earns 7% interest: Time to double is equal to 10.29 years (72/7). Consequently, it will take roughly ten years for the $200 investment to pay off.  at a 7% interest rate, multiply by two. b) If the investment generates an 18% interest rate: Time to double is equal to 72/18, or 4 years. Therefore, at an interest rate of 18 percent, it will take around 4 years for the $200 investment to double.

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Nilk Specialty Products is a manufacturer of remote controlled toys for the boys. Its accountant migrated to the United States in January 2022. The inexperienced staff has prepared the following income statement for the month of January 2022.

Nilk Specialty Products

Income Statement

For the month ended January 31, 2022

Sales (net) P 790,000

Less costs and expenses:

Raw materials used P220,000

Direct labor cost 200,000

Advertising expense 95,000

Selling and administrative salaries 70,000

Rent on factory facilities 62,000

Depreciation on sales equipment 43,000

Depreciation on factory equipment 30,000

Indirect labor cost 29,000

Utilities expense 14,000

Insurance expense 6,000 769,000

Net loss P21,000

Prior to 2021, the company has been operating with a profit. Mr. Nilk, the owner is suspecting the accuracy of the report. As his friend, you were requested to review the income statement and make the necessary corrections. After examining the manufacturing costs record, you have acquired the following additional data.

Inventory balances at the beginning and end of January 2022 were:
January 1 January 31

Work in process 14,000 16,000

Finished goods 30,000 48,000

Only 60% of the utilities expense and 70% insurance expense apply to the factory, the rests should be charged to the selling and administrative activities.
Required:

Prepare a schedule of the cost of goods sold (manufacturing company).
Prepare a schedule of the selling and administrative expenses.
Prepare a correct income statement.

Answers

Based on the corrected income statement, Nilk Specialty Products has a net operating income of P89,800, indicating a profit rather than a net loss of P21,000 as reported in the original income statement. The corrections consider the appropriate allocation of expenses between manufacturing and selling/administrative activities, leading to a more accurate representation of the company's financial performance.

1. To prepare a correct income statement, we need to make the necessary corrections to the expenses and calculate the cost of goods sold (COGS) for Nilk Specialty Products. Here's how:

Schedule of Cost of Goods Sold (Manufacturing Company):

Beginning Finished Goods Inventory: P30,000

Add: Cost of Goods Manufactured

Raw materials used: P220,000

Direct labor cost: P200,000

Indirect labor cost: P29,000

Factory depreciation: P30,000

Total Manufacturing Costs: P479,000

Total Goods Available for Sale: P509,000

Ending Finished Goods Inventory: P48,000

Cost of Goods Sold (COGS): P461,000

2. Schedule of Selling and Administrative Expenses:

Advertising expense: P95,000

Selling and administrative salaries: P70,000

Rent on factory facilities (30%): P18,600

Depreciation on sales equipment: P43,000

Utilities expense (60%): P8,400

Insurance expense (70%): P4,200

Total Selling and Administrative Expenses: P239,200

3. Corrected Income Statement:

Sales (net): P790,000

Cost of Goods Sold (COGS): P461,000

Gross Profit: P329,000

Selling and Administrative Expenses: P239,200

Net Operating Income: P89,800

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A collection of financial assets and securities is referred to as____________.

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A collection of financial assets and securities is referred to as a portfolio.

A portfolio is a collection of financial investments like stocks, bonds, commodities, cash, and cash equivalents, including closed-end funds and exchange traded funds (ETFs).

A portfolio is a collection of different kinds of assets owned by an individual to fulfill their financial objectives. Today, there are diverse types of financial assets that you could include in your portfolio from equity shares, mutual funds, debt funds, gold, property, derivatives, and more.

A portfolio company is simply a company that a private equity firm invests in and continues to hold an interest in. Private equity firms are essential for a portfolio company. Examples of portfolio companies include family offices, pension funds, sovereign wealth funds and insurance companies

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How are demand and marginal revenue curves consistent with the following: (draw the curve wrt MC, ATC, AVC)

a. Perfect Competition, short run, positive profit

b.Monopoly, short run, positive profit

c. Monopolistic Competition, short run, positive profit

d. Perfect Competition, long run

e. Monopoly, long run

f. Monopolistic Competition, long run

Answers

In perfect competition, short run positive profit, the demand and marginal revenue curves are consistent with the marginal cost (MC), average total cost (ATC), and average variable cost (AVC) curves.

In monopoly, short run positive profit, the demand and marginal revenue curves are consistent with the MC, ATC, and AVC curves.

In monopolistic competition, short run positive profit, the demand and marginal revenue curves are consistent with the MC, ATC, and AVC curves.

In perfect competition, long run, the demand and marginal revenue curves are consistent with the MC, ATC, and AVC curves.

In monopoly, long run, the demand and marginal revenue curves are consistent with the MC, ATC, and AVC curves.

In monopolistic competition, long run, the demand and marginal revenue curves are consistent with the MC, ATC, and AVC curves.

a) In perfect competition, short run positive profit, the demand curve is perfectly elastic (horizontal) at the market price. The marginal revenue curve coincides with the demand curve since each additional unit sold brings the same price. The profit-maximizing quantity is determined where the MC curve intersects the demand curve, which also represents the marginal revenue curve.

b) In monopoly, short run positive profit, the demand curve is downward sloping, and the marginal revenue curve lies below it. The profit-maximizing quantity is determined where the MC curve intersects the marginal revenue curve, which is less than the demand curve.

c) In monopolistic competition, short run positive profit, the demand curve is downward sloping, and the marginal revenue curve lies below it. The profit-maximizing quantity is determined where the MC curve intersects the marginal revenue curve, which is less than the demand curve.

d) In perfect competition, long run, the demand curve is perfectly elastic (horizontal) at the market price. The marginal revenue curve coincides with the demand curve, and both intersect the MC curve at the point where it equals the minimum of the ATC curve. This ensures that firms in the industry earn zero economic profit.

e) In monopoly, long run, the demand curve is downward sloping, and the marginal revenue curve lies below it. The profit-maximizing quantity is determined where the MC curve intersects the marginal revenue curve, which is less than the demand curve. In the long run, barriers to entry prevent new firms from entering the market, allowing the monopolist to continue earning positive profit.

f) In monopolistic competition, long run, the demand curve is downward sloping, and the marginal revenue curve lies below it. The profit-maximizing quantity is determined where the MC curve intersects the marginal revenue curve. In the long run, firms can enter or exit the market, leading to zero economic profit in the long-run equilibrium.

Please note that the shapes and positions of the curves can vary depending on the specific market conditions and assumptions made. The explanation provided here is based on the general characteristics of the given market structures.

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PAYROLL PARTICIPATION IN UNION NEGOTIATIONS SCENARIO In the past your organization has encountered problems implementing the changes required by new union collective agreements. These problems have included being unable to meet agreed deadlines for processing retroactive pay and implementing new earnings and deductions. It is time once again for negotiations and, as Payroll Manager, you would like to be part of the process. After discussions with the Vice-President, Finance, you have been asked to provide a written document outlining the advantages of having payroll participate in this process. Prepare a memo to the Vice-President outlining the problems you have encountered in the past and how they could have been avoided if you had been part of the negotiation process.

Read the scenario and enter your response. The Save and Close button will save your work and allow you to make future edits. Once you are satisfied with your response, click the Submit button. No further edits can be made once your response is submitted. The feedback screen will show the question, your response and a suggested response

Answers

Payroll participation in union negotiations is beneficial to address past problems. By involving Payroll from the outset, issues related to processing retroactive pay, implementing new earnings and deductions, and ensuring compliance with legal requirements can be anticipated and avoided.

Here's the memo:

[Your Name]

Payroll Manager

[Date]

To: [Vice-President, Finance]

Subject: Advantages of Payroll Participation in Union Negotiations

Dear [Vice-President],

I am writing to outline the advantages of having the Payroll department participate in the upcoming union negotiation process. As we have encountered problems in the past while implementing changes required by new union collective agreements, I believe that involving Payroll from the outset will greatly contribute to a smoother and more efficient transition. By addressing potential issues proactively, we can avoid the pitfalls experienced previously.

Outlined below are the problems we have encountered in the past and how they could have been avoided with Payroll's involvement during the negotiation process:

Processing Retroactive Pay: We have struggled to meet agreed deadlines for processing retroactive pay resulting from new agreements. By including Payroll in negotiations, we can gain early insights into proposed changes and account for any retroactive pay requirements. This would allow us to establish realistic timelines and allocate resources accordingly, avoiding delays and ensuring timely and accurate payment to employees.

Implementing New Earnings and Deductions: The introduction of new earnings and deductions has posed challenges in the past. By involving Payroll in negotiations, we can provide expertise on the practical implementation of these changes. We can identify potential complexities, assess feasibility, and offer recommendations to align the proposed changes with our payroll systems. This early involvement will enable us to develop efficient processes and minimize disruption to employees' pay and deductions.

In conclusion, including Payroll in the union negotiation process offers several advantages. It allows us to anticipate challenges related to retroactive pay, implement new earnings and deductions effectively, and ensure compliance with legal requirements. By proactively addressing these issues, we can contribute to a seamless transition and foster a positive working relationship between the organization and the union.

Thank you for considering the importance of Payroll's involvement in the upcoming negotiations. I am confident that by working together, we can enhance our ability to implement collective agreements smoothly and efficiently.

Sincerely,

[Your Name]

Payroll Manager

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Different stages of team development require different roles for leadership. Using models or frameworks from your course, demonstrate 1) understanding of the different stages of team development and 2) a critical explanation of the different roles at each stage.

Answers

The role of leadership changes at each stage of team development, from building trust and rapport in the forming stage to providing support and guidance in the performing stage.

** The Different Stages of Team Development

1. Forming: This is the initial stage of team development, where team members are getting to know each other and learning about the team's goals. The leader's role in this stage is to help team members build trust and rapport, and to clarify the team's goals and expectations.

2. Storming: This is the second stage of team development, where team members may start to disagree and conflict with each other. The leader's role in this stage is to help team members manage conflict and to build consensus.

3. Norming: This is the third stage of team development, where team members have started to resolve their conflicts and have developed a sense of norms and expectations. The leader's role in this stage is to help team members work together effectively and to maintain the team's momentum.

4. Performing: This is the fourth and final stage of team development, where team members are working together effectively and efficiently. The leader's role in this stage is to provide support and guidance, and to ensure that the team is meeting its goals.

** The Different Roles for Leadership at Each Stage

1. The role of leadership changes at each stage of team development. In the forming stage, the leader's role is to help team members build trust and rapport.

2. In the storming stage, the leader's role is to help team members manage conflict and to build consensus. The leader can do this by facilitating discussions, helping team members to see each other's perspectives.

3. In the norming stage, the leader's role is to help team members work together effectively and to maintain the team's momentum. The leader can do this by providing support and guidance, and by helping team members to resolve any issues that may arise.

4. In the performing stage, the leader's role is to provide support and guidance, and to ensure that the team is meeting its goals. The leader can do this by monitoring the team's progress, providing feedback, and helping the team to overcome any challenges that may arise.

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An employee turned 18 on May 29th, 2022. What is the employee's maximum annual Canada Pension Plan contribution?
a $1,458.25
b $3,500
c $2,041.55
d $3,499.80

Answers

An employee who turned 18 on May 29th, 2022 can contribute a maximum annual Canada Pension Plan contribution of B. $3,500.

What is the reason?

Canada Pension Plan (CPP) is a program that is designed to ensure that Canadian employees are receiving income replacement in the event that they retire, become disabled, or die.

The Canada Pension Plan (CPP) is a contributory program, meaning that both employers and employees contribute to the plan.

The CPP contribution rate is 5.45 percent for both employers and employees, with the contribution limit for 2022 being set at $61,600.

An employee who turns 18 or over will be eligible to contribute to the Canada Pension Plan (CPP) if they have earned at least $3,500 in the previous year.

Therefore, an employee who turned 18 on May 29th, 2022, and who has earned at least $3,500 in 2022 will have a maximum annual Canada Pension Plan contribution of $3,500.

Therefore, option B: $3,500 is the correct answer.

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Inflation
inflect a dramatic change in global markets in which a lot of
nations faced a real problem from it. Diagnose how inflation could affect the international economical
markets."

Answers

Inflation can have a significant impact on international economic markets.

Inflation, characterized by a sustained increase in the general price level of goods and services, can have far-reaching consequences for international economic markets. When inflation occurs, the purchasing power of money decreases, leading to higher prices and reduced consumer confidence. This can result in several effects on the international economy.

Firstly, inflation can disrupt trade and investment patterns. As prices rise, the cost of imported goods and raw materials increases, affecting the competitiveness of exports. This can lead to a decline in international trade and hamper economic growth. Furthermore, inflation erodes the value of currencies, making them less attractive for foreign investors. This can result in capital flight, reduced foreign direct investment, and financial instability in affected countries.

Secondly, inflation can create uncertainty and volatility in financial markets. Investors may seek to hedge against inflation by reallocating their portfolios into assets that offer protection against rising prices, such as commodities or inflation-linked bonds. This shift in investment preferences can cause fluctuations in asset prices and exchange rates, impacting international markets.

Lastly, inflation can exacerbate income inequality and social unrest. As prices rise, individuals with fixed incomes or those who are unable to keep pace with inflation may experience a decline in their purchasing power. This can widen the wealth gap and lead to social discontent, potentially impacting political stability and international relations.

In summary, inflation has the potential to disrupt international economic markets by affecting trade patterns, financial markets, and social dynamics. Monitoring and managing inflation is crucial for governments and policymakers to maintain stability and foster sustainable economic growth on a global scale.

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