When a bond contract rate is less than the current market rate on the date of issuance, the bond will be sold at Discount
Discount = Contract rate is less than the market rate.
What is meaning of discount and its types?
When a reduction in the amount is allowed in order to encourage more purchase or to have an on time payment is referred to as discount. Discount are classified as: Trade discount: The discount which is allowed when purchases are made in large quantity is known as trade discount.
Contract rate:
The contract rate; also called the coupon rate, stated rate, or nominal rate; is the interest percentage listed on the face of a note or bond. In other words, this is the interest rate that will be paid on the principle balance for the life of the note or bond.
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If the liabilities of a company increased $78,000 during a period of time and equity in the company decreased $21,000 during the same period, what was the effect on the assets?
If the liabilities of a company increased $78,000 during a period of time and equity in the company decreased $21,000 during the same period Assets would have increased $57,000.Liabilities are the legitimate debts that a business owes to other creditors. Accounts payable, notes payable, and bank debt are just a few examples.
Liabilities are a necessary component of operation and expansion for every business. A company's foundation is secure when liabilities and equity are properly balanced. Employee salary, mortgage and rent payments, rent or mortgage payments, credit card debt, short-term loans, and unpaid sales taxes are a few examples of current obligations.
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The following units of an item were available for sale during the year: Beginning inventory 21,600 units at $20.00 Sale 14,400 units at $40.00 First purchase 48,000 units at $25.20 Sale 36,000 units at $40.00 Second purchase 45,000 units at $26.40 Sale 33,000 units at $40.00 The firm uses the perpetual inventory system, and there are 31,200 units of the item on hand at the end of the year. What is the total cost of the ending inventory according to (a) FIFO, (b) LIFO
The ending inventory using LIFO is $673,920.
The ending inventory using FIFO is 823,680.
What are the ending inventories?
Ending inventory are the inventories of a company that were left unsold at the end of a business period. In this question, the ending inventory is 33,000.
LIFO means last in first out. It means that it is the last purchased inventory that is the first to be sold. Ending inventory would be made up of inventories that were purchased the earliest.
The ending inventory would be taken from the beginning inventory and part of the first purchase.
Ending inventory = (21,600 x 20) + [(31,200 - 21,600) x 25.20]
= 432,000 + 241,920 = $673,920
FIFO means first in, first out. It means that it is the first purchased inventory that is the first to be sold.. Ending inventory would be made up of inventories that were purchased the latest.
The ending inventory would be taken from part of the second purchase.
Ending inventory = 31,200 x 26.40 = 823,680
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By international agreement a commercially purchased laboratory chemical today must include?
By international agreement a commercially purchased laboratory chemical today must include Chemical Hygiene Plan (CHP),Standard Operating Procedure (SOP), Lab-specific training for working with acutely toxic material.
Because these general rules provide guidelines for working with hazardous materials, each laboratory must develop. When the operations in a particular laboratory meet all of the above criteria, that laboratory must comply with the requirements of this Chemical Hygiene Plan.
Hazard is any source of potential damage, harm or adverse health effects on something or someone.
Laboratory is a place equipped for experimental study in a science or for testing and analysis a research laboratory.
Operations is the work of managing the inner workings of your business so it runs as efficiently as possible.
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How readily should a state government use its involuntary corporate dissolution righ?
You are exercising your right of involuntary liquidation in view of the potential adverse effects on community government.
An entity may be dissolved by the Securities and Exchange Commission upon filing a verified complaint and giving proper notice and hearing for reasons prescribed by existing laws, rules and regulations.
State can sue to dissolve the company for any of her five reasons: Retained a representative and did not notify the state of the change.
After the company is dissolved, its assets must be liquidated. Liquidation refers to the process of selling or auctioning a company's tangible assets. Note that only assets owned by the company can be liquidated. Therefore, assets used as collateral for loans cannot be liquidated.
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Instructions: questions 5-19 use the data table on tab q5-19 in the exam workbook. we strongly recommend you analyze this data with the aid of a pivot table. you may also benefit from adding some extra calculation columns to the dataset. answers for numerical data should be rounded to the nearest 1 decimal, comma-separating 000s, not written in currency format. so if the answer is $10,500.658, you would input 10,500.7. over the entire analysis period, which sales rep sold the highest cumulative quantity of a single item
Cumulative quantities is the adding up of the required quantities of materials over a particular period.
What is a cumulative quantity?Cumulative quantities simply mean adding up of the required quantities of materials over a particular period. This is important to plan production. In this case, you'll have to add the materials together.
Cumulative quantities are a logistics concept that includes adding up required material quantities over a certain time period, which can be represented by a 'cumulative curve.' This notion is utilised in serial production, namely in the automotive sector, to plan, control, and monitor production and delivery.
The Concept of Cumulative Quantities (CCQ) employs the closed loop feedback mechanism inherent in industrial, technical, and electrical systems. For closed-loop control, the objective requirements are summed for each time period and compared to the actual values. Positive cumulative deviation for a given time interval necessitates no additional order, but negative deviation necessitates a new order.
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When managers use __________, each decision criterion is compared to a standard or ranked on its own merits.
According to decision analysis, When managers use absolute comparison, each decision criterion is compared to a standard or ranked on its own merits.
What is decision analysis?Decision analysis involves elements of psychology, management strategies, training, and economics and use a number of methods to examine all pertinent information to assist in the decision-making process. It is frequently used to evaluate choices that are made in light of several different factors and that have a wide range of potential outcomes or goals. When trying to decide on risk management, capital investments, or strategic business decisions, individuals or groups might employ the approach.Making strategic business decisions requires a methodical, quantitative, and visually appealing process known as decision analysis. Aspects of psychology, management strategies, and economics are all incorporated into decision analysis along with a range of other instruments.Decision analysis can be used in risk, capital investments, and strategic business decisions, among other things.
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According to the tort doctrine of ________, any time an employee is liable for tortious acts in the scope of employment, the employer is also liable.
Answer is vicarious liability.
Vicarious liability is a legal concept that describes the legal responsibility that one party may have for activities that cause injury, even though they are not the individual who created the harm directly.
The goal of the vicarious responsibility concept is to compensate the victim by holding the responsible person liable for the injury. Companies are held legally accountable for the crimes committed by their workers while on the job. The following are the components of vicarious liability: (1) There must be a certain type of relationship. (2) The incorrect behavior must be somehow connected to the connection.
Therefore, the answer is vicarious liability.
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National defense is a good example of acollective good. b.solidary benefit. c.purposive benefit. d.material benefit.
National defense is a good example of Collective good.
Two things are implied by the fact that national defense is a public or collective good. First, when a good is used, the amount that is left behind for consumption by other people is not decreased.
Thus, although different individuals may value that shared defense policy differently, all citizens of a nation must "consume" the same amount of national defense (the defense policies put in place by the government).
Second, a particular person's ability to contribute to the provision of a community good is not a prerequisite for the benefits that person will get from it. People who pay little or no taxes as well as everyone else gain.
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When the number of students enrolled is 12,000 a year, the marginal external benefit of a college education is _______ per student per year.
While the variety of college students enrolled in 12,000 a yr, the marginal external benefit of university training is $16,000 in step with pupil in step with year.
The marginal external benefit is the advantage from eating one more unit of a good or service that falls on people aside from the customer.
Marginal external gain & Marginal Social benefit: For a firm in an aggressive marketplace, P=MR=MPB=call for. this is honestly the fee line because the marginal sales curve for an aggressive company is the same as the marketplace charge, which in flip is identical to MPB and the demand curve.
Many, if no longer most transactions create external blessings – examples consist of: Taking a bus reduces congestion on a road, enabling other avenues customers to travel extra speedy. Shopping for a burglar alarm may additionally deter possible burglars from a street or an area, which provides an advantage to different homeowners.
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What is one of the scrum master's responsibility during innovation and planning iteration?
The scrum master's responsibility during innovation and planning iteration is chargeable for growing and onboarding venture groups.
The Scrum grasp is chargeable for growing and onboarding venture groups, integrating them into the agency and providing a clear imaginative and prescient of the product. The Scrum grasp additionally enables conversation and records alternate between external organizations and the project team.
Scrum grasp is the person that is answerable for facilitating/coaching the improvement group and the Product owner to work on the day after day development sports. he is the only who ensures that the group knows the Scrum Values and concepts and is capable of practice the
The Scrum grasp must spend time making ready the retrospective, because it's a number one vehicle for development. recognition on gadgets the crew can cope with, not on how others can enhance. The Scrum grasp is responsible to educate and educate crew individuals in a proactive way, and persuade them to do the right factor.
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An employer would be expected to make reasonable accommodations for a disabled worker, such as?
An employer would be expected to make reasonable accommodations for a disabled worker, such as allowing a part-time schedule.
Employer consider employee regarded as part-time if they regularly work fewer than 30 hours per week, which typically translates to working fewer a days per workweek. One who works less hours per week than a full-time employee is considered part-time.
Pro rata, part-time employer are given the same employment benefits as full-time employees. Although there isn't a set number of hours that defines someone as the full- or part-time, a full-time employee often puts in 35 hours or more each week.
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Do you think marketing intelligence tools and techniques has the potential to invade the privacy of private citizens? why or why not?
Market intelligence tools (also named marketing intelligence software) support businesses collect and aggregating required information about companies and people in their marketplace.
What is marketing intelligence tools?Market intelligence tools (also named marketing intelligence software) support businesses collect and aggregating required information about companies and people in their marketplace. This can include firm graphic information. financials and allocation rounds. competitive knowledge and analysis. Market intelligence allows you to become more customer-centric, gain a better understanding of market demands and consumer opinions, gather real-time relevant data, improve upselling chances, minimize risks, improve market share, and gain a competitive edge.
Technological innovation holds outpaced our privacy protections. As a result, our digital footprint can be tracked by the government and corporations in practices that were once unthinkable. This digital footprint lives constantly growing, including more and more data about the most intimate elements of our lives. As connectivity improves access to information, it also increases the possibility for agents to act established on the new sources of information. When these sources include personal information, risks of damage, inequality, discrimination, and loss of autonomy easily occur.
Anti-virus software exists becoming increasingly concentrated on online protection since this stands where most malware and attacks on privacy come from. Anti-virus tools like Bit defender can block unauthorized environment connections, warn you about suspect sites, and pick up any phishing exercise.
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How much interest is earned in just the 2nd year on a $1,000 deposit that earns 7% interest compounded annually?
The interest earned compounded annually at $80.14
$1000 x (1.07)^2=1144.90 after 2 years
1144.90 x 0.07 = 80.14
A technique of calculating and adding interest to funding or mortgage as soon as a year, in preference to for any other period: if you borrow $100,000 at five% hobby compounded annually, after the first yr you'll owe $five,250 on a principal of $a hundred and five,000.
It's far to be mentioned that the above-given system is the general components while the major is compounded n quantity of instances in a yr. If the given most important is compounded annually, the quantity after the term at percentage fee of interest, r, is given as A = P(1 + r/a hundred)t, and C.I. could be P(1 + r/100)t - P.
That stated, annual hobby is commonly at a higher rate because of compounding. in place of paying out monthly, the sum invested has twelve months of increase. But if you are able to get the equal price of interest for month-to-month payments, as you can for annual bills, then take it.
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The interest earned compounded annually at $80.14
$1000 x (1.07)^2=1144.90 after 2 years
1144.90 x 0.07 = 80.14
A technique of calculating and adding interest to funding or mortgage as soon as a year, in preference to for any other period: if you borrow $100,000 at five% hobby compounded annually, after the first yr you'll owe $five,250 on a principal of $a hundred and five,000.
It's far to be mentioned that the above-given system is the general components while the major is compounded n quantity of instances in a yr. If the given most important is compounded annually, the quantity after the term at percentage fee of interest, r, is given as A = P(1 + r/a hundred)t, and C.I. could be P(1 + r/100)t - P.
That stated, annual hobby is commonly at a higher rate because of compounding. in place of paying out monthly, the sum invested has twelve months of increase. But if you are able to get the equal price of interest for month-to-month payments, as you can for annual bills, then take it.
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Automobile manufacturers such as ford and general motors often use ________ distribution, such that dealers act as retailers.
Automobile manufacturers such as Ford and General Motors often use indirect distribution, such that dealers act as retailers.
What is Indirect Distribution ?An indirect distribution channel involves intermediaries that perform a company's distribution functions. Indirect distribution frees the manufacturer from certain startup costs and responsibilities that can cut into the time it needs to spend on running the business.
Plus, with the right vendor relationships, an indirect distribution channel can be much simpler to manage than a direct distribution channel. It can give a company welcome support and distribution expertise that the company may not have.
A chain of intermediaries through which a product moves in order to be made available for purchase by a consumer. An indirect channel of distribution typically involves a product passing through additional steps as it moves from the manufacturing business via distributors to wholesalers and then retail stores.
However, indirect distribution can also add new layers of cost and bureaucracy which can increase costs to the consumer, slow down delivery, and take control out of the manufacturer's hands.
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How does inventory differ from other types of purchases and discuss what controls pertain specifically to inventory processes?
Inventory are the products which are directly involved in the manufacturing of a business. Inventory includes raw materials inventory, work in progress inventory and finished goods inventory.
In a merchandising business, inventory includes all the products available for use. There are inventories in the administrative section of the company also which is known as the supplies Inventory.
Purchases are a nominal account that forms part in the cost of goods sold. Purchases term is used in the manufacturing firm and is the raw materials needed in the production of their product, thus will also form part of the inventory account if there is a left over for it.
Inventory on the other hand can come from the purchases itself in terms of the raw materials.
There are many inventory control such as the following:
Conducting different semi annual inventory count to know the actual number of inventory in hand against the monitoring of the inventory
Maintaining security of the facility of the stockroom storage by having cctv and padlock of the room.
Checking the incoming and outgoing inventory based on the documents given in the store.
Proper segregation of duties must be there, the record keeper should not be the same person as the one holding the inventory.
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The reason that quantum effects are not observable in the everyday, macroscopic world, is because:_____.
The reason that quantum effects are not observable in the everyday, macroscopic world, is because the quantum world is referred as a micro environment.
We refer to the quantum world as a micro environment. The world that we call “normal” is the macro environment. Quantum effects are part of many other effects, there are so many effects or outcomes of particles or experiments, that they in a sense balance each other out.
The macro world is simply too large for the effects to be shown. There are so many particles, and therefore a seemingly endless amount of effects and outcomes. When we examine a particle individually, though, there were can see the results in their true forms. The Quantum effects that don’t follow normal classical expectations.
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The _____ environment is the set of forces and conditions that originates with suppliers, distributors, customers, and competitors.
The task environment is the set of forces and conditions that originates with suppliers, distributors, customers, and competitors.
External environment of an organization affects the ability of the organization to reach business goals. Any business or consumer with any direct involvement in an organization can be a part of the task environment.
Examples of the task environment sectors include different factors such as competitors, suppliers, customers and labour supply.
Suppliers, customers, distributors and competitors are all the part of the entire ecosystem in which an organization operates.
Every business wants the other business to make sure that the best product is created for the customer which meets the needs of the organization and also earns profit. These interdependent conditions makes the task environment.
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When property is disposed of, what factors influence the amount of the deductible loss?
The amount of the deductible loss when property is disposed depends on the manner in which the taxpayer uses the property.
Who are taxpayers?A taxpayer is anyone who owes taxes to the federal, state, or municipal governments, whether they are an individual or a corporation. Governments primarily obtain their funding through taxes, which are levied on both citizens and companies. Individual taxpayers in the US are often required to submit and pay both federal and state tax returns each year. Businesses must also submit yearly returns, although they often budget for and make scheduled anticipated tax payments all year long. A taxpayer is anyone who owes taxes to the federal, state, or municipal governments, whether they are an individual or a corporation.Governments primarily obtain their funding through taxes, which are levied on both citizens and companies. Different annual income tax requirements apply to individuals and businesses.Also, The amount of the deductible loss when property is disposed depends on the basis in the property and the amount realized upon disposition. The amount of the deductible loss when property is disposed depends on the type of property and the way the property is disposed.
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The Mansfield Public Library has a large number of books that anyone with a library card may borrow. Anyone can obtain a card for free. Because the number of copies of each book is limited, not everyone can have the same book at the same time. What type of good would the library books be classified as in this case
Library books would be classified as common resources in this case
A not unusual useful resource (or the "commons") is any scarce useful resource, consisting of water or pasture, that offers customers tangible benefits however which nobody especially owns or has a different claim to.
In economics, a commonplace-pool resource is a type of proper which includes a herbal or human-made useful resource gadget, whose length or characteristics makes it high priced, but not impossible, to exclude potential beneficiaries from obtaining benefits from its use.
Two defining characteristics of a commonplace resource are rivalry and non-excludability: Nonexcludabiity- regarding not unusual sources, non-excludability refers to the incapability to exclude others from using the aid.
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The united states and kenya are exploring the possibility of a trade deal. ________ refers to a situation in which a government does not attempt to restrict what its citizens can buy from or sell to another country.
The correct answer is Free trade.
Free trade refers to a situation in which a government does not restrict what its citizens can buy from or sell to another country.
What is Free Trade? It refers to the absence of any government policies and barriers over the import and export of goods. It helps in maintaining a healthy global economy and enables countries to form better relations. A free trade also has no tax over it. Free trade helps in exchange of products and therefore increasing the consumer choice in the market. It encourages the foreign investment and provides companies a chance to expand their work area.To learn more about trade barriers visit:
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A well-designed product transcends cultural barriers. It does not need to be changed to suit different countries or cultures. True or false?.
A well-designed product transcends cultural barriers. It does not need to be changed to suit different countries or cultures. This statement is false.
What are cultural barriers?Moving from one nation, city, or municipality to another can be challenging. It's considerably harder if there is work to be done when we arrive.Some individuals believe that cultures are more alike than they actually are. They may not even be aware of the differences, making it challenging for them to handle them delicately. While we all share a lot of things, there are also many things that set us apart. specifically at the workplace. The first issue that results from this is frequently communication.When dealing with examples of cultural obstacles to communication, it's crucial to identify if the problem is sociocultural or cross-cultural.To know more about cultural barriers with the given link
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The ________ argues that exchange rates are determined by the supply and demand for a wide variety of financial assets
The Asset market approach argues that exchange rates are determined by the supply and demand for a wide variety of financial assets.
Asset market approach is a method of long-term foreign exchange rate determination that assumes that whether foreigners are willing to hold claims in monetary form depends on an extensive set of investment considerations of drivers. Asset market approach is an approach to determine asset prices using stocks of assets rather than flows.
Supply and demand, in economics, relationship between the quantity of a commodity that producers wish to sell at various prices and the quantity that consumers wish to buy.
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The ________ is negative for complementary goods and positive for substitute goods.
The cross elasticity of demand is negative for complementary goods and positive for substitute goods.
What is cross elasticity of demand ?The cross elasticity of demand, also known as the cross-price elasticity of demand, is a measure in economics that compares the percentage change in the quantity desired for one commodity to the percentage change in the price of another good, everything else being equal. In practice, the amount desired of a thing is affected not only by its own price (price elasticity of demand), but also by the prices of other "related" products.
The term is used to describe the relationship between two items, which can be:
Complements
Substitutes \sUnrelated
A negative cross elasticity indicates that two products are complementary, whereas a positive cross elasticity indicates that two products are substitutes.
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_____ is a combined automated machines, robots, and materials handling system that is controlled by a single computer.
Answer:
Flexible manufacturing system
Explanation:
Hope this helps! :)
Business process management applies only to commercial, profit-making organizations.
a. true
b. false
False. Business process management applies to commercial, nonprofit, for-profit, and government entities.
Discovering, modeling, analyzing, measuring, improving, and optimizing business processes are all aspects of business process management. Businesses have processes in place to ensure that their strategies are effectively implemented throughout all levels of the organization. Structured and repeatable processes are one type, while unstructured and unpredictable ones are another.
Since the roles, regulations, strategies, and objectives of businesses and other entities it embraces are always evolving, business process management is an expansive field that is also inherently dynamic. Several optimization approaches, including as Six Sigma, lean management, and Agile, have found a home in business process management over the years.
Some firms' business processes have grown too huge and complex to be handled without the help of automated tools, therefore vendors of business process management software have stepped in to facilitate widespread organizational transformation. Progress in artificial intelligence (AI) has in turn fueled the development of new Business process management tools that make it easier to find, create, measure, enhance, and automate processes. business process management, which has traditionally focused on back-end procedures, has expanded to also encompass the optimization of customer and employee interaction systems in response to the advent of digital business.
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In the cosmetology industry or service industry, putting clients first is? a. appropriate b. required c. not profitable d. risky
In the cosmetology industry or service industry, putting clients first is required.
In the cosmetology industry or service industry, the clients are given importance and so putting clients first is required, and their needs are heard and fulfilled accordingly.
Putting the clients first is the philosophy of running an industry or a company, in a way that makes clients feel special and appreciated. Thus, when the clients enjoy their experience at a business, whether it's a cosmetology industry or service industry, they're more likely to come back.
Putting the clients first means understanding and shaping clients needs, creating distinctive value for clients, and building client relationships.
Hence, option B is correct.
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Certain business processes are copyrightable. group of answer choices true false
The statement is true. A business process is an action or series of actions that fulfil a certain organizational objective. A business process is a set of actions taken by a number of the stakeholders to accomplish a specific objective. At each step of a business process, a participant is given a task.
It serves as the essential building block for a number of related concepts, including process automation and business process management. The despite the abundance of information that has been published and spoken about the business process management, it is crucial to comprehend why it is so crucial to your the company.
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The investment bank helps stabilize the price of new issues in the secondary market by?
The investment bank helps stabilize the price of new issues in the secondary market by purchasing shares in the open market.
It is done by the investments banks in the form of stabilizing bid.
A stabilizing bid is a purchase of the stocks by underwriters to stabilize or support the secondary market price of a security immediately by following an initial public offering (IPO).
After an IPO, the price of the newly issued shares may falter or they can be shaky in trading.
Process of making a stabilizing bid involves buying back shares that were oversold or shorted in an effort to create an extra source of demand for newly-issued shares and stabilize the stock price.
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Can jeremy, a licensee, receive a referral fee for sending his buyer client to ajax title?
if Jeremy, a licensee, receives a referral fee for sending his buyer client to Ajax title This would be a violation of RESPA. This is further explained below.
What is RESPA?Generally, Disclosures about real estate transactions are something that borrowers are required to get from their lenders, mortgage brokers, and loan servicers, as required by RESPA.
The Real Estate Settlement Procedures Act (RESPA) was enacted as part of an attempt to outlaw exploitative activities in the real estate business, such as kickbacks and referral fees, as well as to restrict the usage of escrow accounts.
In conclusion, If Jeremy, a licensee, were to get a referral fee from Ajax Title for referring one of his buyer clients to that company, this would be a violation of RESPA.
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When one uses partial counterbalancing to deal with carryover effects in an experiment, one assumes that _____.
When one uses partial counterbalancing to deal with carryover effects in an experiment, one assumes that randomly chosen orders will randomly distribute carryover effects among the treatments.
In partial counterbalancing the number of sequences for a treatment conditions is the minimum number of sequences needed so that each treatment condition occurs each position at least once.
In an experiment, a carryover effect is when the effects of receiving one treatment affect participants in subsequent conditions. One way to minimize carryover effects is through the use of counterbalancing in research, or exposing participants to each condition or treatment in different orders.
Hence, partial counterbalancing is used to deal with carryover effects in an experiment.
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