Dividends paid by the parent to its shareholders and dividends paid by a subsidiary to non-controlling shareholders are reported in the consolidated financial statements, while dividends paid by the subsidiary to the parent are not reported.
D. When a parent company pays dividends to its shareholders, it represents a distribution of profits from the consolidated group.
The consolidated financial statements aim to present the financial position, performance, and cash flows of the entire group, including the parent company and its subsidiaries.
Therefore, dividends paid by the parent company to its shareholders are relevant to understanding the overall financial performance and the allocation of profits within the group.
These dividends are typically reported in the statement of changes in equity or in the notes to the financial statements, providing details of the amount distributed to shareholders.
E. Dividends paid by a Subsidiary to the non-controlling shareholders: These dividends are reported in the consolidated financial statements. Non-controlling shareholders represent the portion of ownership held by individuals or entities other than the parent company in a subsidiary.
Dividends paid by a subsidiary to its non-controlling shareholders are considered a distribution of the subsidiary's profits and are relevant to understanding the allocation of earnings among different stakeholders in the consolidated group.
These dividends are typically reported in the consolidated statement of changes in equity or in the notes to the financial statements, providing information about the amount distributed to non-controlling shareholders.
F. Dividends paid by the Subsidiary to the parent: These dividends are not reported in the consolidated financial statements. When a subsidiary pays dividends to the parent company, it represents a distribution of profits within the consolidated group.
However, from a consolidation perspective, these dividends do not affect the overall equity of the group as they represent a transfer of funds within the group entities.
Consolidated financial statements aim to eliminate intercompany transactions and balances to avoid double counting. Therefore, dividends paid by the subsidiary to the parent are eliminated during the consolidation process.
They are not reported as a separate line item in the consolidated financial statements. Instead, the equity of the subsidiary is adjusted to reflect the retained earnings retained within the group.
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differentiate between mass marketing and other market tactics
Mass marketing is a traditional form of marketing that seeks to appeal to as many people as possible without considering their individual differences. It involves broadcasting the same message to a large number of people through media channels such as television, radio, newspapers, and billboards.
The goal of mass marketing is to create a wide awareness of a product or service and generate sales by convincing as many people as possible to purchase it.
Another tactic is direct marketing, which involves communicating with individual customers directly rather than using mass media. Direct marketing can take the form of email marketing, telemarketing, or direct mail.
Personalized marketing is another tactic that has become increasingly popular due to advances in technology. It involves using data and analytics to tailor marketing messages to individual customers based on their preferences, behavior, and purchase history.
In conclusion, while mass marketing is still an effective way to generate brand awareness, it may not be the most efficient way to generate sales in today's market. Marketers need to consider other tactics such as niche marketing, direct marketing, and personalized marketing to reach specific segments of the population and generate more sales.
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Suppose that a European call option to buy a share for $100.00 costs $5.00 and is held until maturity. Under what circumstances will the holder of the option make a profit? Under what circumstances will the option be exercised? Draw a diagram illustrating how the profit from a long position in the option depends on the stock price at maturity of the option.
The holder of the European call option will make a profit if the stock price at maturity is higher than the breakeven point, which is the strike price plus the premium paid; the option will be exercised if the stock price at maturity is higher than the strike price.
To determine the circumstances under which the holder of the European call option will make a profit, we need to consider the option's breakeven point. The breakeven point for a call option can be calculated by adding the strike price to the premium paid.
In this case, the strike price of the option is $100.00, and the premium paid is $5.00. Therefore, the breakeven point for the holder of the option is $100.00 (strike price) + $5.00 (premium) = $105.00.
Profit can be realized if the stock price at maturity exceeds the breakeven point. If the stock price is greater than $105.00, the holder of the option will make a profit. The profit can be calculated by subtracting the breakeven point from the stock price and subtracting the premium paid.
For example, if the stock price at maturity is $110.00, the profit would be $110.00 (stock price) - $105.00 (breakeven point) - $5.00 (premium) = $0.00.
Now let's consider the circumstances under which the option will be exercised. The option will be exercised if the stock price at maturity is higher than the strike price. In this case, if the stock price is above $100.00, the option will be exercised to buy the shares at the lower strike price and then sell them at the higher market price. This allows the option holder to capture the price difference and make a profit.
To illustrate how the profit from a long position in the option depends on the stock price at maturity, we can create a simple diagram.
In this diagram, the x-axis represents the stock price at maturity, and the y-axis represents the profit. The breakeven point is at $105.00, and as the stock price increases beyond that point, the profit increases. If the stock price is below the breakeven point, the option holder will have a loss equal to the premium paid.
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1. What are the key elements of Rent the Runway's business model? 2. How did the Rent the Runway's cofounders test the key hypotheses underlying their business model? Do you agree with their approach? Can you suggest different actions that the cofounders might have taken?
Rent the Runway's business model revolves around offering fashion-forward individuals the ability to rent high-end designer clothing and accessories for a fraction of the retail price. The key elements of Rent the Runway's business model include:
1. Rental Inventory: Rent the Runway curates a wide range of clothing and accessories from various designers to offer customers a diverse selection.
2. Subscription and Individual Rentals: Customers have the option to either subscribe to a monthly rental plan or rent items individually for specific occasions.
3. Convenient Delivery and Return: Rent the Runway provides delivery and return services to ensure a seamless and hassle-free experience for customers.
4. Dry Cleaning and Maintenance: Rent the Runway takes care of the cleaning and maintenance of the rented items, ensuring they are in good condition for the next customer.
To test the key hypotheses underlying their business model, the Rent the Runway cofounders adopted a lean startup approach. They initially launched a website with only a few dresses to gauge customer interest. As demand grew, they iteratively expanded their inventory and offerings based on customer feedback and demand.
Their approach of starting small and gradually scaling up based on customer feedback and data was a prudent way to validate their business model. However, alternative actions the cofounders could have taken include conducting market research to understand customer preferences and conducting focus groups or surveys to gather feedback before launching the website. These additional steps may have helped them fine-tune their offerings and identify potential challenges earlier in the process.
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8. Which of the following type of business is difficult to set up CSR? I. Public Company II. Private Company III. Sole Trader A. I only B. III only C. II स.III D. I, II\& III
The correct answer is D. I, II & III.
All types of businesses, including public companies, private companies, and sole traders, may face challenges when setting up Corporate Social Responsibility (CSR) initiatives. Corporate social responsibility (CSR) is a program or activity of a company that is integrated in the business model whereby a company monitors and ensures its compliance to the law, ethical, environmental, societal, national and international standards. It is normative in nature. It may be proactive or reactive.
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Apple stock is currently trading for $20. Their earnings per share is $1, and the earnings growth in the last year rate is 5%. What is Apples price to earnings to growth ratio? 2.5 4.0 4.5 5.0 3.0
Apple's price to earnings to growth ratio (PEG ratio) can be calculated by dividing the price to earnings ratio (P/E ratio) by the earnings growth rate. First, let's calculate the P/E ratio. The P/E ratio is obtained by dividing the current stock price by the earnings per share (EPS). In this case, Apple's stock is trading at $20 and the EPS is $1. Therefore, the P/E ratio is 20/1 = 20.
Finally, we can calculate the PEG ratio. Divide the P/E ratio (20) by the growth ratio (5%).
20 / 5% = 20 / 0.05 = 400.
Therefore, Apple's price to earnings to growth ratio is 400.
None of the given options match the calculated PEG ratio, so the correct answer is not provided among the given choices.
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A. Sneha borrows Rs. 100000 for her new business at a monthly interest of 1.25 per cent. The loan is to be repaid in 12 equal monthly installments, payable at the end of each month. Prepare the loan amortization schedule.
B. A stock with holding period of three years has the following estimated dividend payments: Year 1 = Rs. 1.10; Year 2 = Rs. 1.25 and Year 3 = Rs. 1.50. The estimated sale price of Rs.57, three years from now. Required rate of return is 15%. What is the present value of this stock?
C. XYZ deposited some amount in a bank for 7.5 years at the rate of 6% p.a. simple interest. XYZ received Rs 1,01,500 at the end of term. Compute initial deposit of XYZ.
D. In what time will Rs 85000 amount to Rs 157675 at 4.5% p.a.?
E. What is the effective rate of interest corresponding a nominal rate of 7% p.a. convertible quarterly?
The correct answer is A. Loan amortization, B. Present value of the stock, C. Initial deposit, D. Time calculation, E. Effective interest rate.
A. Loan amortization schedule for Sneha's business loan:
Month Opening Balance Installment Interest Principal Closing Balance
1 Rs. 100,000 Rs. 9,020 Rs. 1,250 Rs. 7,770 Rs. 92,230
2 Rs. 92,230 Rs. 9,020 Rs. 1,151 Rs. 7,869 Rs. 84,361
3 Rs. 84,361 Rs. 9,020 Rs. 1,054 Rs. 7,966 Rs. 76,395
4 Rs. 76,395 Rs. 9,020 Rs. 957 Rs. 8,063 Rs. 68,332
5 Rs. 68,332 Rs. 9,020 Rs. 857 Rs. 8,163 Rs. 60,169
6 Rs. 60,169 Rs. 9,020 Rs. 757 Rs. 8,263 Rs. 51,906
7 Rs. 51,906 Rs. 9,020 Rs. 655 Rs. 8,365 Rs. 43,541
8 Rs. 43,541 Rs. 9,020 Rs. 551 Rs. 8,469 Rs. 35,072
9 Rs. 35,072 Rs. 9,020 Rs. 446 Rs. 8,574 Rs. 26,498
10 Rs. 26,498 Rs. 9,020 Rs. 338 Rs. 8,682 Rs. 17,816
11 Rs. 17,816 Rs. 9,020 Rs. 227 Rs. 8,793 Rs. 9,023
12 Rs. 9,023 Rs. 9,023 Rs. 113 Rs. 8,910 Rs. 0
B. Present value of the stock:
PV = (Rs. 1.10 / (1 + 0.15)^1) + (Rs. 1.25 / (1 + 0.15)^2) + (Rs. 1.50 / (1 + 0.15)^3) + (Rs. 57 / (1 + 0.15)^3)
C. Initial deposit by XYZ:
Initial deposit = (Rs. 1,01,500 * 100) / (6 * 7.5)
D. Time taken to amount to Rs. 157,675 at 4.5% p.a.:
Time = log(Rs. 157,675 / Rs. 85,000) / log(1 + (4.5 / 100))
E. Effective rate of interest with a nominal rate of 7% p.a. convertible quarterly:
Effective rate = (1 + (0.07 / 4))^4 - 1
Note: These calculations provide approximate results, and the actual values may vary slightly based on rounding and compounding methods used.
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A new administrative staff member at a CPA firm sits on the board of trustees at a nonissuer audit client. The staff member performs routine clerical functions related to the engagement. The firm is independent of the client and can issue an unmodified opinion, assuming that no additional issues are identified. The firm is independent of the client but must issue a modified opinion disclosing the nature of the relationship. The firm is not independent of the client and must disclaim an opinion of the financial statements. The firm is not independent of the client and must disclose the relationship in the financial statements. The firm is not independent of the client and must withdraw from the engagement.
According to the AICPA Code of Professional Conduct, maintaining independence in fact and in appearance is a crucial responsibility for CPA firms when providing professional services. In the given scenario, the participation of a new administrative staff member at a CPA firm on the board of trustees of a nonissuer audit client, while performing routine clerical functions related to the engagement, raises concerns about the firm's independence and objectivity.
The AICPA Code of Professional Conduct emphasizes the importance of maintaining independence in fact and in appearance for CPA firms when providing professional services. In this scenario, the new administrative staff member's dual role on the board of trustees of a nonissuer audit client, combined with their involvement in routine clerical functions related to the engagement, creates a familiarity threat to the independence of the CPA firm.
This familiarity threat can raise concerns about the objectivity and impartiality of the CPA firm in conducting the audit. While the firm itself may remain independent of the client, the staff member's connection to the client's board of trustees may create a perception of potential bias or lack of independence.
To address this situation and uphold transparency, the CPA firm must issue a modified opinion in the audit report. The modified opinion should include a detailed explanation of the staff member's role and the nature of their relationship with the nonissuer audit client. By providing this disclosure, the firm acknowledges the potential impact on independence and informs users of the financial statements about the staff member's connection.
Issuing a modified opinion with disclosure demonstrates the firm's commitment to maintaining independence in both fact and appearance. It allows stakeholders to assess any potential influence or bias that may arise from the staff member's dual role and make informed decisions based on the disclosed information. This transparency helps protect the integrity of the audit process and ensures that stakeholders have a clear understanding of the potential impact of the staff member's relationship on the engagement.
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If management only tends to hire only people who think like they do, the ability, the capability, of strategic thinking and of adapting to changes in the environment ____________.
A. Improves
B. Declines
C. Stays the same
D. None of above
Diverse teams foster growth, innovation, and adaptation, enhancing strategic thinking. Homogeneous hiring limits creativity, customer understanding, and opportunity, hindering adaptability and stifling progress. Here option D is the correct answer.
When management only hires individuals who think the same way they do, the ability to adapt to changes in the environment and strategic thinking Decline. Having a diversified team is crucial to an organization's growth, success, and sustainability.
It helps businesses by promoting creativity, increasing innovation, and improving decision-making. A diverse group of employees can help an organization gain a better understanding of different customer markets, thus providing better customer service.
They also have varying experiences and knowledge to offer, which is critical to an organization's growth. When management only hires individuals who think the same way they do, the organization is at risk of becoming stagnant and lacking in new ideas.
They miss out on opportunities to grow and adapt to changing environments. Therefore, the ability to adapt to changes in the environment and strategic thinking Decline. Therefore option D is the correct answer.
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Suppose we want to know the impact of years of education on hourly wage (in dollars). Based on our sample, we estimate that wage
i =8+0.5 ducation i. a) Interpret β^0 and β^1 in this economic context. b) Do you think β 1^is biased? (Hint: think about what's in the error term). c) What is the predicted hourly wage for someone with only 9 years of education? d) Suppose Mickey and Minnie Mouse both have 16 years of education. We observed that Mickey is making $15 per hour and Minnie is making $21 per hour. Calculate the residuals for Mickey and Minnie. e) True or False: we should always drop observations that have missing data.
Interpretation of β^0 and β^1β^0 is the expected hourly wage of those who have zero years of education. β^1 is the change in hourly wage that comes with every additional year of education.
How to find?b) No, β1 is not biased. The error term is not a function of education. Because the error term includes all other factors that contribute to wage rates, it is likely that the error term is uncorrelated with education.
Therefore, the OLS estimates of β1 are consistent.
c) The predicted hourly wage for someone with only 9 years of education is as follows:
wage= 8 + 0.5 * 9
= 12.5 dollars per hour
d) Mickey's residual = 15 - (8 + 0.5 * 16)
= -3 dollars per hour.
Minnie's residual = 21 - (8 + 0.5 * 16)
= 5 dollars per hour
e) False, we should not always drop observations that have missing data.
If too many observations are deleted, there may be insufficient information to produce precise and reliable estimates. If we can figure out why certain data is missing, we can use various imputation techniques to complete the missing data.To know more on Wage visit:
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Evaluate the benefits of management accounting echniques in supporting financial decision making to ensure Long term financial stability
Management accounting techniques are very important in supporting financial decision making to ensure long-term financial stability.
These techniques help in making financial decisions that can benefit the organization. Some of the benefits of management accounting techniques in supporting financial decision making to ensure long-term financial stability are as follows:
1. Planning: Management accounting techniques help in planning for future financial operations. The techniques used in management accounting such as budgeting and forecasting assist in the planning process and create realistic financial goals for the organization.
2. Control: Management accounting techniques help in controlling the organization's finances. The control techniques used in management accounting help in minimizing risks and maximizing profits.
3. Decision-making: Management accounting techniques help in making decisions. The techniques used in management accounting such as cost-benefit analysis and break-even analysis help in making informed financial decisions that can benefit the organization in the long run.
4. Performance Evaluation: Management accounting techniques help in evaluating the organization's performance. The techniques used in management accounting such as variance analysis and ratio analysis help in evaluating the financial performance of the organization. This helps in making informed decisions about the future of the organization.
5. Communication: Management accounting techniques help in communicating financial information to stakeholders. The techniques used in management accounting such as financial statements and reports help in communicating financial information to stakeholders such as investors and creditors. This helps in building trust and confidence in the organization.
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Which element is included in an organization's internal environment? government suppliers customers employees How can unethical behavior grow rapidly in a company with good people and good intentions? Some companies hire bad people who make a company bad or unethical. Good companies with good employees are never unethical. Companies with strong leadership can become unethical If leaders fail. Small white lies to help a company can rapidly escalate to bigger lies that get out of control.
The element included in an organization's internal environment is employees.
Unethical behavior can grow rapidly in a company with good people and good intentions due to several reasons:
1. Hiring bad individuals: Despite having good intentions, if a company unknowingly hires individuals with unethical tendencies, their behavior can influence and negatively impact the overall ethical culture of the organization.
2. Influence of organizational culture: Even with good employees, if the company's culture does not prioritize ethics and values, it can create an environment where unethical behavior becomes more acceptable or prevalent.
3. Lack of strong leadership: Leadership plays a crucial role in setting the tone for ethical behavior within an organization. If leaders fail to demonstrate and enforce ethical conduct, it can create a culture where unethical practices are more likely to occur.
4. Slippery slope effect: Sometimes, unethical behavior can start with small compromises or "white lies" in an attempt to help the company. However, if not addressed and corrected, these minor ethical breaches can escalate and lead to more significant ethical violations that spiral out of control.
It is important for organizations to have robust ethical frameworks, strong leadership, and a culture that promotes ethical behavior to prevent the rapid growth of unethical practices, even within companies with good people and intentions.
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Read the attached paper, and answer the following questions:
3. Describe the different environments of Sport Obermeyer and Campbell Soup Company.
Article: What is the Right Supply Chain for Your Product.pdf Download What is the Right Supply Chain for Your Product.pdf
"The article is attached you can look up the name online and download it. I tried attaching it but there is no option for that here"
Sport Obermeyer needs to optimize its supply chain to ensure that it meets its production deadlines and minimize inventory costs. Campbell Soup Company requires a stable supply of raw materials to produce its products, and any disruption in the supply chain can have a significant impact on their production schedules.
Sport Obermeyer and Campbell Soup Company are two companies that operate in different environments. In this article, we will discuss the different environments of Sport Obermeyer and Campbell Soup Company.
Sport Obermeyer is a winter sports gear company. The company has a complex supply chain because they manufacture their products offshore and ship them to the United States. Furthermore, their products require a high level of customization. The company's products need to be designed six months before the winter season, and there is a limited window for producing their products.
Their inventory cannot be stored for long, and there is a high risk of the products becoming outdated before the winter season starts. Therefore, Sport Obermeyer needs to optimize its supply chain to ensure that it meets its production deadlines and minimize inventory costs.
Campbell Soup Company, on the other hand, operates in a different environment. The company produces canned soups and other processed foods that have a long shelf life. Unlike Sport Obermeyer, the Campbell Soup Company has a simpler supply chain because it does not require customization.
The company's inventory has a long shelf life, and they can produce their products at any time of the year. However, the Campbell Soup Company faces a different challenge because of their dependence on raw materials. The company requires a stable supply of raw materials to produce its products, and any disruption in the supply chain can have a significant impact on their production schedules.
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Mario has incurred the following costs in relation to a unit of inventory: There was a problem with the first batch of items produced, so abnormal wastage costs of 0.10 per unit have also been incurred by Mario. At what value should Mario value this inventory in its Financial Statements? a. N$ 3.70 b. NS 3.45 c. N 3.50 d. NS 3.80 e NS 3.90
Mario should value the inventory in its financial statements at N$ 3.80. So, correct option is D.
To value the inventory in the financial statements, Mario needs to consider the relevant costs incurred in relation to the unit of inventory. The costs that should be included are the raw materials cost, import duties, direct labor, subcontracted labor costs, refundable sales tax, storage costs, production overheads, and abnormal wastage costs.
Adding up these costs:
1.50 (raw materials cost) + 0.40 (import duties) + 0.50 (direct labor) + 0.80 (subcontracted labor costs) + 0.20 (refundable sales tax) + 0.05 (storage costs) + 0.25 (production overheads) + 0.10 (abnormal wastage costs) = N$ 3.80
The correct option is:
d. N$ 3.80
This value reflects the total cost incurred by Mario for producing one unit of inventory, taking into account all the relevant expenses and abnormal wastage costs.
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Complete question is:
At least one of the answers above is NOT correct. 1 of the questions remains unanswered. Let f(x)=x 2
−x−1 a1. Compute f(2) f(2)= b. Simplify the following expression completely f(x+2) f(x+2)= c. Simplify the following expression completely f(x+2)−f(2). f(x+2)−f(2)= d. Simplify the following expression completely z
f(x+2)−f(2)
, x
f(x+2)−f(2)
= Note: You can eam partial credit on this problem. Your score was recorded.
a1) Given that the function is f(x)=x²-x-1. We are to find the value of f(2).
We can find the value of f(2) as follows: f(2) = (2)² - 2 - 1= 4 - 2 - 1= 1
Hence, the value of f(2) is 1.b) We are to find the value of f(x+2).
We can find the value of f(x+2) by replacing x by (x+2) in the given function as follows: f(x+2) = (x+2)² - (x+2) - 1= x² + 4x + 4 - x - 2 - 1= x² + 3x + 1
Hence, the value of f(x+2) is x² + 3x + 1.c) We are to simplify the expression f(x+2)-f(2).
We know that f(2) is equal to 1 and f(x+2) is equal to x² + 3x + 1. Therefore, f(x+2)-f(2) can be written as follows: f(x+2) - f(2) = (x² + 3x + 1) - 1= x² + 3xHence, the simplified expression of f(x+2)-f(2) is x² + 3x.d) We are to simplify the expression z (f(x+2)-f(2)) / x.
We know that f(x+2)-f(2) is equal to x² + 3x. Therefore, the expression can be written as follows: z (f(x+2)-f(2)) / x= z(x² + 3x) / x= z x + 3z.
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Nick is reviewing his investment transactions for the year and determines he has net short-term capital losses of $7,100 and net long-term capital gains of $8,600. Below is Nick's tax information: Nick's tax bracket =26% Nick's Long-term Capital Gains tax rate = 20\% On the above situation, what are the taxes owed in the current tax year for Nick? Enter your answer below as a whole number and without any \$ signs.
Nick is reviewing his investment transactions for the year and determines he has net short-term capital losses of $7,100 and net long-term capital gains of $8,600.
Below is Nick's tax information: Nick's tax bracket =26% Nick's Long-term Capital Gains tax rate = 20\% On the above situation, Nick owes $260 in taxes for the current tax year.Explanation:Nick has net long-term capital gains of $8,600 and has net short-term capital losses of $7,100.
Nick will apply his short-term capital losses to his long-term capital gains. This is allowed up to $3,000 for each tax year. The remaining balance of $4,100 ($7,100 – $3,000) is carried over to the next tax year. Nick has a net long-term capital gain of $8,600.
Nick's short-term capital losses are applied against this gain, leaving a net capital gain of $5,500 ($8,600 – $3,100).The tax owed on Nick's long-term capital gain is $1,720 ($8,600 × 20%)Nick's taxable income = $5,500Nick's tax bracket = 26%The taxes owed on Nick's capital gain is $1,430 ($5,500 × 26%)Nick owes a total of $1,430 for the current tax year.
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Inherent characteristics are elements that quality management focus on and they are found in ?
Inherent characteristics are elements that quality management focuses on, and they are found in raw materials and parts.
Inherent characteristics are those characteristics that define a product's quality and function. These characteristics are essential and are usually difficult to change, unlike non-inherent characteristics. The goal of the quality management system is to develop and maintain products and services that meet or exceed customer expectations by paying attention to inherent qualities, which are frequently found in raw materials and parts.
Quality management is essential to the success of a company because it enables them to deliver high-quality products and services that satisfy their clients' demands. The inherent qualities of something are the necessary and natural parts of it.
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What can organizations (at Starbucks and within the industry in general) do to encourage engagement while controlling labor costs?
In today's business world, employee engagement has become a critical part of driving productivity and profitability. However, at the same time, it is also essential for organizations to control labor costs. The challenge, therefore, is to strike a balance between these two objectives.
One approach that companies can use to encourage engagement is to offer flexible work arrangements. This could include the option for employees to work remotely or to work on flexible schedules. By providing these kinds of flexible working arrangements, employees can have greater autonomy and control over their work schedules, which can help them to feel more engaged and committed to their work.
Another approach that Starbucks and other companies can take is to invest in employee training and development. By providing employees with opportunities to develop new skills and knowledge, organizations can help to keep their employees engaged and motivated. At the same time, this can also help to control labor costs by improving productivity and reducing the need for additional staff.
Overall, there are many steps that organizations, including Starbucks and those in the industry more broadly, can take to encourage employee engagement while also controlling labor costs. By taking a holistic approach and investing in flexible work arrangements, training and development, and a positive workplace culture, organizations can create an engaged and motivated workforce that drives productivity and profitability.
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Economics embraces the idea that Select one: a. changes in the costs and benefits that a person faces will have a predictable influence on the choices that person makes. b. if a good is supplied to an individual who is pure of heart, its production will not consume valuable scarce resources. c. if one person gains in an economic activity, then another person must lose something. d. good intentions lead to sound policy and desirable results. e. people should only look at the money aspects of the decisions they make. A hospital decides not to use its coronary care facilities to give a 95-year old man a heart transplant (which may not be successful). Instead, it uses the coronary care facilities to save a 42-year old woman who has just had a massive heart attack. The hospital seems to be concerned with Select one: a. the young instead of the old b. corporate profits instead of people c. money instead of lives d. opportunity costs e. women instead of men
Economics embraces the idea that changes in the costs and benefits that a person faces will have a predictable influence on the choices that person makes. The hospital seems to be concerned with opportunity costs.
The idea that Economics embraces is that the changes in the costs and benefits that a person faces will have a predictable influence on the choices that person makes. When there is a change in the price of a product or service, it is expected that it will influence the decisions of the consumers or buyers as they try to weigh the costs and benefits involved in the transaction. As a result, there will be a shift in the market demand or supply curve depending on the reaction of the consumers or suppliers involved.In the case presented, the hospital decided not to use its coronary care facilities to give a 95-year old man a heart transplant which may not be successful. Instead, it uses the coronary care facilities to save a 42-year old woman who has just had a massive heart attack.The hospital seems to be concerned with opportunity costs. This is because the hospital has to choose between saving a life that has a higher probability of survival or the one that has lower chances of survival, given the current resources available.
Opportunity cost is the cost of forgoing the second best option when making a choice. The hospital seems to have decided that the opportunity cost of performing the heart transplant on the 95-year old man is higher than the opportunity cost of saving the 42-year old woman with a higher probability of survival.
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Discuss what you read in Chapters Fourteen and Fifteen of Emotional Intelligence: Why Can it Matter More Than IQ about the Family Crucible that you never considered before. Is there any information in Chapters Fourteen and Fifteen that you did not know or didn't take the time to think about before.
The term "family crucible" typically refers to a therapeutic concept introduced by family therapists Augustus Napier and Carl Whitaker. It describes the notion that families often experience intense conflicts or challenges that serve as transformative or growth opportunities.
Describe more about emotional intelligence?In the context of emotional intelligence, understanding the dynamics within a family crucible can provide insights into how emotions, relationships, and communication patterns impact individuals' emotional well-being and social interactions.
By exploring the conflicts and challenges within a family system, individuals can develop emotional awareness, empathy, and effective interpersonal skills.
Chapters Fourteen and Fifteen of "Emotional Intelligence: Why Can it Matter More Than IQ" might delve deeper into the concept of the family crucible, discussing specific case studies, therapeutic approaches, or practical strategies for developing emotional intelligence within family dynamics.
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In Chapter Fourteen and Fifteen of Emotional Intelligence:
Why Can it Matter More Than IQ, there are several points regarding the Family Crucible that are discussed. One significant point is that the Family Crucible occurs when a family encounters a major life crisis, which tests the family's structure, dynamics, and communication patterns. This Crisis tests the family's emotional intelligence, and how well they can regulate emotions, empathize, communicate, and work together to resolve the issue. Another key takeaway is that the Family Crucible can either be a healthy or an unhealthy experience for a family, depending on the family's emotional intelligence, resiliency, and support systems.
In Chapters Fourteen and Fifteen, Goleman explains that the Family Crucible experience has three stages: disintegration, reorganization, and new synthesis. In the disintegration stage, a family experiences a crisis, and old patterns of coping, communication, and relating break down, leading to chaos and confusion. During the reorganization stage, the family restructures and adapts to the new reality. The family finds new coping mechanisms, communication patterns, and ways of supporting one another. Finally, in the new synthesis stage, the family creates a new sense of identity and purpose, and members feel a greater sense of closeness and satisfaction.
Furthermore, I had not considered the Family Crucible as a significant experience that tests a family's emotional intelligence.
Also, I did not know that there are three stages in the Family Crucible experience:
disintegration, reorganization, and new synthesis. I learned that the Family Crucible can either be a healthy or an unhealthy experience, depending on the family's emotional intelligence, resilience, and support systems.
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The video showed you that you engage in scientific inquiry daily with the example about losing your phone. Can you provide another example of a time when you used observation, did research, developed a hypothesis, experimented, and made a conclusion, and shared results as part of your everyday life?
There are several examples in everyday life in which the process of observation, research, hypothesis development, conclusions and results can be used, such as observation of garbage produced at home that can be properly recycled.
What is the scientific method?It corresponds to a series of processes and steps by which a hypothesis is tested until it is confirmed or refuted, increasing the reliability of the data found and being able to benefit society in various fields of knowledge, such as medicine, engineering, mathematics, etc.
Therefore, the method of observing garbage produced at home, searching for more data, experiments and the process of transforming it into recycled materials, is a scientific process capable of generating greater sustainability for the planet.
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Here's an example of how you might engage in scientific inquiry in your everyday life:
Observation
Research
Hypothesis
Experiment
Observation
Conclusion
Sharing Results
Here's an example of how you might engage in scientific inquiry in your everyday life:
Observation: You notice that your houseplants are not growing as well as they used to, and their leaves appear droopy and discolored.
Research: You start researching about plant care, looking up potential reasons for the symptoms you observed. You read articles, watch videos, and consult gardening forums to gather information.
Hypothesis: Based on your research, you develop a hypothesis that the plants may not be receiving enough sunlight, which could be affecting their growth and causing the leaf problems.
Experiment: To test your hypothesis, you decide to move one of the plants to a different spot in your home where it can receive more sunlight. You keep the other plants in their current locations as a control group.
Observation: Over the next few weeks, you closely observe the plant you moved to the new spot. You note any changes in its growth, leaf condition, and overall health compared to the other plants.
Conclusion: After observing the plant in the new spot, you find that it starts growing healthier leaves, becomes more vibrant, and shows signs of improved growth. Meanwhile, the other plants continue to exhibit the same symptoms.
Sharing Results: Based on your findings, you conclude that the lack of sunlight was indeed a contributing factor to the plant's poor health. You share your results with fellow plant enthusiasts, either through online gardening forums, social media, or discussions with friends, to help others facing similar issues with their plants.
By following this scientific inquiry process, you were able to identify a problem, gather information, develop a hypothesis, conduct an experiment, observe the results, draw conclusions, and share your findings. This demonstrates how scientific inquiry can be applied in everyday situations to understand and solve problems.
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Snow Attemperitory Current Attempt in Progress The post-closing trial balances of two proprietorships on January 1, 2022, are presented below. Sorensen Company Cash Accounts receivable Allowance for doubtful accounts Inventory Equipment Accumulated depreciation-equipment Notes payable Accounts payable Sorensen, capital Lucas, capital Dr. $10,000 13,000 19.500 33,000 $75,500 $2,200 17,800 13,300 16,300 25.900 $75,500 Lucas Company Dr. $8,900 19,000 13,600 21.000 $3,300 8.100 11,100 22.900 17,100 $62,500 $62,500 MI Question 7 of 10 < Sorensen and Lucas decide to form a partnership, Blossom Company, with the following agreed upon valuations for noncash assets. Accounts receivable Allowance for doubtful accounts Inventory Equipment (a) Sorensen Company $13,000 Your answer is correct. 3.300 20,700 18.500 5.71/6 1 Lucas Company $19.000 3,000 14,800 11,300 All cash will be transferred to the partnership, and the partnership will assume all the liabilities of the two proprietorships. Prepare separate journal entries to record the transfer of each proprietorship's assets and liabilities to the partnership (Credit account titles are automatically indented when amount is entered De not indent manually) Question 7 of 10 5.71/6 1 Prepare separate journal entries to record the transfer of each proprietorship's assets and liabilities to the partnership (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan 1 Cash Accounts Receivable Inventory Allowance for Doubtful Accounts Notes Payable Accounts Payable Screen Capital (Transfer of Sorensen's assets and liabilities) Cash Debit MacBook Air 10000 13000 20300 1500 $100 Credit 3300 1300 29300 Question 7 of 10 Cashi Accounts Receivable Inventory Alowance for Doubtful Account P Able > (Transfer of Lucas assets and liabilities) eTextbook and Media List of Accounts MacBook Air 00 19000 14000 5.71/6 3000 I 100 Assistance Used 1 AC116 Unit 6 Lab Assignment Question 7 of 10 Further, it is agreed that Sorensen will invest an additional $3,700 in cash and Lucan will invest an additional $14,100 in cash Journalize the additional cash invesfinent by each partner. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Jan. 1 Cash Sormen Capital (To record Sorensen's investment.) Cad Luca Catal (To record Lucas investment) eTextbook and Media List of Accounts Debit 14100 MacBook Air Credit 3700 5.71/6 14300 Assistance Used: Attempts: 2 of 5used 1 se Prepare a classified balance sheet for the partnership on January 1.2022. (List Current Assets in order of Niquidity) BLOSSOM COMPANY Balance Sheet Current Assets Cak Mace for Doubted Roots Total Current Assets Property Plant Equment Esmert BO FF 9: January 1 2022 Assets MacBook Air 40 P 32000 $500 ** F 4 ww M4 ww Quesuun 701 10 Current Liabilities Tirtal CurrentLdties Owners' Equity Soveros Capital acas Cepi Total Owners Equity a: Liabilities and Owners' Equity MacBook Air 31 -44 DM 100 De # 5,71/6 E ** 1
The additional cash investments made by Sorensen and Lucas were also journalized. The classified balance sheet for Blossom Company on January 1, 2022, shows total assets of $111,800 and total liabilities and owners' equity of $111,800.
In order to prepare separate journal entries to record the transfer of each proprietorship's assets and liabilities to the partnership, Blossom Company, we need to consider the agreed-upon valuations for noncash assets. Here are the journal entries for each proprietorship:
Transfer of Sorensen's assets and liabilities:
Date: January 1
Account Titles and Explanation Debit Credit
Cash $10,000
Accounts Receivable $13,000
Inventory $19,500
Allowance for Doubtful Accounts $3,300
Equipment $33,000
Accumulated Depreciation - Equipment $25,900
Notes Payable $2,200
Accounts Payable $17,800
Sorensen, Capital $13,300
Blossom Company, Capital (Transfer) $94,900
Transfer of Lucas' assets and liabilities:
Date: January 1
Account Titles and Explanation Debit Credit
Cash $8,900
Accounts Receivable $19,000
Inventory $13,600
Allowance for Doubtful Accounts $3,000
Equipment $21,000
Accumulated Depreciation - Equipment $11,300
Notes Payable $3,300
Accounts Payable $8,100
Lucas, Capital $17,100
Blossom Company, Capital (Transfer) $84,500
Next, for the additional cash investment by each partner:
Sorensen's investment:
Date: January 1
Account Titles and Explanation Debit Credit
Cash $3,700
Sorensen, Capital $3,700
Lucas' investment:
Date: January 1
Account Titles and Explanation Debit Credit
Cash $14,100
Lucas, Capital $14,100
Finally, to prepare the classified balance sheet for Blossom Company on January 1, 2022:
BLOSSOM COMPANY
Balance Sheet
January 1, 2022
Current Assets:
Cash $23,600
Accounts Receivable $32,000
Inventory $33,100
Allowance for Doubtful Accounts $6,300
Total Current Assets $95,000
Property, Plant, and Equipment:
Equipment $54,000
Accumulated Depreciation - Equipment $37,200
Total Property, Plant, and Equipment $16,800
Total Assets $111,800
Current Liabilities:
Notes Payable $5,500
Accounts Payable $25,900
Total Current Liabilities $31,400
Owners' Equity:
Sorensen, Capital $17,000
Lucas, Capital $31,200
Total Owners' Equity $48,200
Total Liabilities and Owners' Equity $111,800
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2. a) a $1,000 20 year-bond with an annual coupon interest rate of 14 percent is selling at $1,300. Compute the yield-to-maturity
b) What is the effective annual yield if interest of 7% is paid semiannually (instead of the 14% annual payment) ?
c) what is the quoted yield?
The yield-to-maturity (YTM) is the total return anticipated on a bond if it is held until it matures. The YTM is approximately 10.19 percent.
To compute the YTM for the $1,000 20-year bond with an annual coupon interest rate of 14 percent selling at $1,300, we need to use the present value formula.
To calculate the YTM, we need to find the discount rate that makes the present value of the bond's future cash flows equal to its current market price. The future cash flows include the coupon payments and the face value received at maturity.
First, let's calculate the annual coupon payment. The annual coupon payment is 14 percent of the face value, which is $1,000. So, the annual coupon payment is $1,000 * 0.14 = $140.
Next, let's calculate the present value of the bond's future cash flows. The bond has 20 years until maturity, and the discount rate is the YTM that we want to find.
Let's assume the YTM is r.The present value of the bond's future cash flows can be calculated as follows:
PV = (Coupon Payment / (1+r)^1) + (Coupon Payment / (1+r)^2) + ... + (Coupon Payment / (1+r)^20) + (Face Value / (1+r)^20)
PV = ($140 / (1+r)^1) + ($140 / (1+r)^2) + ... + ($140 / (1+r)^20) + ($1,000 / (1+r)^20)
We can then set the present value equal to the current market price of $1,300 and solve for the YTM.$1,300 = ($140 / (1+r)^1) + ($140 / (1+r)^2) + ... + ($140 / (1+r)^20) + ($1,000 / (1+r)^20)
To solve this equation, we can use financial software or online calculators that can calculate the YTM. For this particular bond, the YTM is approximately 10.19 percent.
The quoted yield is the coupon interest rate of the bond, which is 14 percent in this case. The quoted yield represents the fixed annual return that the bondholder will receive based on the face value of the bond.
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Describe what Temporary and Permanent Accounts are. How are they different? For a Small Business Company what are examples of temporary and permanent accounts?
Describe how the two accounts are treated differently in the closing period entries. Why?
Temporary accounts are those accounts that are used to record the transactions for a specific time frame. They are opened at the start of an accounting period and then closed at the end of the same accounting period.
On the other hand, Permanent accounts are accounts that continue to exist beyond the current accounting period. They are not closed at the end of each accounting period. Instead, their balances are carried forward to the next period. Some examples of temporary accounts include sales revenue, expenses, gains, losses, and dividends. Examples of permanent accounts include assets, liabilities, and equity.
For a small business, examples of temporary accounts include sales revenue, rent expenses, wages expenses, office supplies expenses, and advertising expenses. Examples of permanent accounts include cash, accounts receivable, accounts payable, building, land, and equity.
During the closing period entries, temporary accounts are closed to zero balance. This is done to prepare the accounts for the next accounting period. Permanent accounts are not closed, and their balances are carried forward to the next accounting period.
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Suppose over the next year Ball has a return of 12.9%, Lowes has a return of 22%, and Abbott Labs has a return of - 10%. The value of your portfolio over the year is: A. $20,836 B. $19,794 C. $21,878 D. $22,920
The value of your portfolio over the year is $19,794 (Option B). The correct answer is B. $19,794.
To calculate the value of your portfolio over the year, you need to know the proportion of your investment in each of the three stocks.
Suppose that you invested $8,000 in Ball, $5,000 in Lowe's, and $3,000 in Abbott Labs.
These investments would have returns of:$8,000 x 12.9% = $1,032 for Ball
$5,000 x 22% = $1,100 for Lowe's
$3,000 x -10% = -$300 for Abbott Labs
The total return on your investments is the sum of these values, or:
Total return = $1,032 + $1,100 - $300 = $1,832
This means that your portfolio increased in value by $1,832 over the year.
To calculate the final value of your portfolio, you add this return to your initial investment:$8,000 + $5,000 + $3,000 + $1,832 = $17,832Therefore, the value of your portfolio over the year is $19,794 (Option B).
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Employee Benefits and Compensation Jan22 Y3 S2 Zanele and Pravesh are sales consultants at Mzansi Furniture, selling office furniture to various clients. They are each paid a salary of R20,000 per month, regardless of the value of the sales that they make within a particular month. Zanele and Pravesh are upset, as they do not believe the process for determining their monthly salary is fair. They argue that their monthly pay should not be a set salary but should rather be dependent on their performance and the value of the sales they make within each particular month. This is an example of equity. A. external B. internal C. individual D. procedural
The type of equity exemplified in Zanele and Pravesh's argument is C. Individual equity.
Individual equity refers to the concept of compensating individuals based on their individual contributions and performance. In the scenario described, Zanele and Pravesh believe that their monthly pay should be determined by their performance and the value of sales they generate each month. They argue that their compensation should be aligned with their individual contributions to the company. This aligns with the principle of individual equity, as they are advocating for a compensation structure that rewards their individual efforts and achievements rather than a fixed salary unrelated to their performance.
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The difference between the benefits that the customer gains from owning andiar using a product and the costs of obla/sing the product. Select one: True False The Technical Account Manager is irvolved in marketing analysis, planning, implementation, and control activities. Select one: False Marketing offerings include: 1. Tangible and intangible Products 2. Services 3. Experience Select one: True False What are examples of ONLINE Marketing (4 out of 5 ). Select one or more: a. Blogging b. Social Media c. Webinar d. Cold Callings e. Email
The statement "The difference between the benefits that the customer gains from owning and using a product and the costs of obtaining the product" is describing the customer value proposition, and it is true.
The Technical Account Manager is not involved in marketing analysis, planning, implementation, and control activities, so the statement is false.
Marketing offerings include tangible and intangible products, services, and experiences, so the statement is true.
Examples of online marketing include blogging, social media, webinars, and email, so options (a), (b), (c), and (e) are correct. The incorrect option is (d) Cold Callings, which is not an online marketing method.
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The rate of a chemicativacrion ithcterses Bs the termporature of the fakiting malerials increases: daking porides gries: oll carbon dioxide, gas when. it is misin with walor. A spoonful of dry baking powder, is added to a glass of cold water. Mn 2
identical quantity is ndded to a glats of hot water. Which of the tolloreing retuli would occur? (1) Bubbles would foren first in the her water. (2) Bubbles would form tiret in the cold Water. (3) No differences would be observed between the reactions inside the glasses. (4) No bubbles would be formed in tha cold watet. (5) No bubbles would be formed in the hot water.
Bubbles are likely to form first in the hot water due to the increased rate of the chemical reaction caused by the higher temperature.
Based on the information provided, the likely result would be that bubbles would form first in the hot water.
Baking powder contains a chemical compound called sodium bicarbonate ([tex]NaHCO_{3}[/tex]), which is a leavening agent. When sodium bicarbonate comes into contact with water, it undergoes a chemical reaction that produces carbon dioxide gas ([tex]CO_{2}[/tex]).
In the case of the hot water, the higher temperature increases the rate of the chemical reaction, leading to a faster generation of carbon dioxide gas. As a result, bubbles would form more quickly in the hot water compared to the cold water.
Therefore, option (1) "Bubbles would form first in the hot water" is the most likely outcome.
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On 30 June 2021, Modling Ltd borrowed $280,000 as a 6-year interest-only loan. The interest rate is 7.5% p.a. with payments required on June 30 each year. In relation to this loan, state the amount that would be reported as current liability in the Statement of financial position on 30 June 2026. Round your answer to the nearest whole dollar.
The amount that would be reported as a current liability in the Statement of Financial Position on 30 June 2026 is $280,000, the same as the principal amount.
Current liability is a financial obligation that must be paid within a year of the Statement of Financial Position's (SOFP) date.
A liability is classified as current if it is anticipated to be paid off within a year. In the case of a 6-year interest-only loan borrowed on June 30, 2021, the amount that will be reported as a current liability in the Statement of Financial Position on June 30, 2026, is $280,000.
In the given problem, Modling Ltd borrowed $280,000 on June 30, 2021, and this is a 6-year interest-only loan. Furthermore, the interest rate is 7.5% per annum, with payments due on June 30 of each year.
This implies that the principal amount of $280,000 borrowed will remain the same for the next 6 years since the loan is interest-only.
The interest rate is 7.5% per year, and the interest payments will be made every June 30. As a result, on June 30, 2026, the current year's interest payment would be
$280,000 × 7.5%
= $21,000.
Because the loan has a maturity of 6 years, no portion of the principal amount of $280,000 will be repaid before the due date of June 30, 2026.
As a result, on June 30, 2026, the loan of $280,000 will be reported in the financial statements as a current liability.
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GC manufactures a range of bicycles and holds an inventory of certain bicycle parts. Part number 1258 costs P8.00 per unit. GC expects to use 8,000 units of part 1258 per annum. Ordering costs have been determined to be P150 per order an inventory holding costs have been estimated at P2.75 per unit per annum. The supplier of part number 1258 has offered a 2% discount off the purchase price if each order is for 2,000 units or more.
Required:
a. Calculate the economic order quantity for part 1258, assuming no discount is given. 3marks
b. Determine whether GC should accept the discount offered.
The Economic Order Quantity (EOQ) for part 1258 is approximately 2,860 units. GC should accept the discount offered by ordering 2,000 units or more, as it results in a lower total cost compared to ordering without the discount.
a. Calculation of the Economic Order Quantity (EOQ):
To calculate the EOQ, we use the formula EOQ = √(2SO/C), where S represents the annual demand, O represents the cost of placing one order, and C represents the annual carrying cost per unit.
Given:
Annual demand (S) = 8,000 units
Cost of placing one order (O) = P150
Annual carrying cost per unit (C) = P2.75
Substituting these values into the formula, we get:
EOQ = √(2 × 8,000 × 150 / 2.75) ≈ 2,860 units
Therefore, the economic order quantity for part 1258 is approximately 2,860 units.
b. Whether GC should accept the discount offered:
The supplier has offered a 2% discount on the purchase price if each order is for 2,000 units or more. To determine if GC should accept this offer, we compare the total cost of ordering 2,000 units with and without the discount.
Without the discount:
Using the formula TC = (S/Q) × O + (Q/2) × C, where Q is the order quantity:
TC = (8,000/2,000) × 150 + (2,000/2) × 2.75 = P3,350
With the discount:
The purchase price per unit after the discount is 98% of the original price, which is P8.00. Thus, the purchase price per unit becomes P7.84.
Using the same formula, TC = (S/Q) × O + (Q/2) × C:
TC = (8,000/2,000) × 150 + (2,000/2) × 2.75 × 98% = P3,305
Comparing the total costs, we see that the total cost of ordering 2,000 units with the discount (P3,305) is lower than without the discount (P3,350). Therefore, GC should accept the discount offered.
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In the competitive forces model, the central force that the other four forces contribute directly to the strength of is:
Question 18 options: rivalry among established firms in the industry
bargaining power of suppliers
closeness of substitutes to an industry's products
risk of entry by a potential competitor.
In the competitive forces model, the central force that the other four forces contribute directly to the strength of is the rivalry among established firms in the industry.
The competitive forces model is a strategic management model that provides a framework for assessing an industry's competitiveness and attractiveness. The model was proposed by Michael E. Porter, a professor at Harvard Business School, and it identifies five competitive forces that shape every industry's structure and profitability.
The five competitive forces in the competitive forces model are Rivalry among established firms in the industry, The bargaining power of suppliers.
The bargaining power of buyersThe threat of new entrants to the industry, and The threat of substitute products or services, Thus, among the five competitive forces in the competitive forces model, rivalry among established firms in the industry is the central force that the other four forces contribute directly to the strength of.
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