MTCM company informs you the items at the origin of its operating WCR relating to year N, and asks you to assess the WCR ratio relating to inventory, customer and supplier , and give a short comment of its situation . Beginning Inventory Final inventory Inventories of raw materials Finished good 95 000 902 000 126 000 958 000 External cost ( services extérieurs) : 721 600 Net purchases of raw materials (Achats nets de Matières et approvisionnements) : 1 010 400 Production cost of manufactured Finished good (Coût de production des PF fabriqués) : 4 968 000 Sales  : 8 140 000 Receivables  : 990 500 Payables  : 236 000 VAT : 20% The firm gives you the results of Year N-1 Ratios Inventories of raw materials Inventories finished good Receivables Payables Days 36 60 32 45,5 1 year: 360 Days

Answers

Answer 1

The Working Capital Ratio (WCR) is used to assess a company's ability to meet its short-term obligations.

To calculate the WCR ratio for MTCM company relating to year N, we need to consider the items at the origin of its operating WCR: beginning inventory, final inventory, inventories of raw materials, finished goods, external costs, net purchases of raw materials, production cost of manufactured finished goods, sales, receivables, payables, and VAT.


To calculate the WCR ratio for inventory, we need to subtract the final inventory from the beginning inventory and divide it by the cost of goods sold (COGS). In this case, the COGS is the sum of external costs, net purchases of raw materials, and production cost of manufactured finished goods. The formula is:(Beginning Inventory - Final Inventory) / COGS


To calculate the WCR ratio for customer receivables, we divide the receivables by the average daily sales. The formula is:Receivables / (Sales / 360)

To calculate the WCR ratio for supplier payables, we divide the payables by the average daily external costs. The formula is:Payables / (External Costs / 360)

Once you have calculated these ratios, you can compare them to the ratios from the previous year (N-1) to assess the situation of MTCM company. A higher inventory ratio indicates a higher level of inventory relative to COGS, which may suggest slower sales or overstocking.

A higher receivables ratio indicates a longer time to collect payment from customers, which may indicate potential cash flow issues. A higher payables ratio suggests a longer time to pay suppliers, which may affect the company's relationship with its suppliers.



It is important to note that these ratios should be interpreted in the context of the industry and the company's specific circumstances. Additionally, other factors such as industry trends, market conditions, and the company's overall financial health should also be considered when assessing the situation.

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Related Questions

An asset used in a four-year project falls in the five-year MACRS class for tax purposes. The asset has an acquisition cost of $5,000,000 and will be sold for $1,500,000 at the end of the project. If the tax rate is 24 percent, what is the aftertax salvage value of the asset? Refer to Table 10.7. (Do not round intermediate calculations and enter your answer in dollars, not millions of dollars, rounded to the nearest whole number, e.g., 1,234,567.

Answers

The aftertax salvage value of an asset can be calculated by finding the difference between the sale price of the asset and the taxes owed on that sale. The aftertax salvage value of the asset is the sale price minus the taxes owed is $1,385,664.

In this case, the asset has an acquisition cost of $5,000,000 and will be sold for $1,500,000 at the end of the project.


To determine the taxes owed on the sale, we need to find the depreciable basis of the asset. The depreciable basis is the original cost of the asset minus the accumulated depreciation. Since the asset falls in the five-year MACRS class, we can use the MACRS depreciation schedule from Table 10.7 to calculate the accumulated depreciation.


Let's assume that the MACRS depreciation rates for the five-year class are as follows:
Year 1: 20.00%
Year 2: 32.00%
Year 3: 19.20%
Year 4: 11.52%
Year 5: 11.52%


Using these rates, we can calculate the accumulated depreciation for each year of the project.

Year 1: Depreciation = $5,000,000 * 20.00% = $1,000,000
Year 2: Depreciation = ($5,000,000 - $1,000,000) * 32.00% = $1,280,000
Year 3: Depreciation = ($5,000,000 - $1,000,000 - $1,280,000) * 19.20% = $768,000
Year 4: Depreciation = ($5,000,000 - $1,000,000 - $1,280,000 - $768,000) * 11.52% = $460,800
Year 5: Depreciation = ($5,000,000 - $1,000,000 - $1,280,000 - $768,000 - $460,800) * 11.52% = $460,800


The accumulated depreciation over the four years of the project is $1,000,000 + $1,280,000 + $768,000 + $460,800 + $460,800 = $3,969,600.The depreciable basis of the asset is the acquisition cost minus the accumulated depreciation: $5,000,000 - $3,969,600 = $1,030,400.

Now, we can calculate the taxes owed on the sale of the asset. The taxes owed is the difference between the sale price and the depreciable basis, multiplied by the tax rate: ($1,500,000 - $1,030,400) * 24% = $114,336.

Finally, the aftertax salvage value of the asset is the sale price minus the taxes owed: $1,500,000 - $114,336 = $1,385,664.

Therefore, the aftertax salvage value of the asset is $1,385,664.

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Suzy's Temporary Employee (STE) business, located in a big city, can do an on-line criminal background check in-house for $1.29 per search with a fixed cost of $29,000. A third party on-line security firm offered to do a similar security search for $8.00 per person with an annual service contract with STE. If STE's forecast is 3,000 searches next year, should STE continue to do the search in-house or accept the third party offer? What other criteria are important in making this decision?

Answers

Cost is an important factor, other criteria such as reliability, accuracy, turnaround time, customer support, data security, privacy concerns, and long-term strategic goals should also be considered when deciding whether to continue doing the criminal background checks in-house or accept the third party offer.

In order to determine whether Suzy's Temporary Employee (STE) should continue to do the criminal background checks in-house or accept the third-party offer, several criteria need to be considered.

Firstly, let's calculate the costs associated with each option. For in-house searches, STE incurs a fixed cost of $29,000, plus $1.29 per search. Therefore, the total cost for 3,000 searches would be $29,000 + ($1.29 * 3,000) = $32,870.

On the other hand, the third party offers a rate of $8.00 per search, but it requires an annual service contract. Without the specific details of the contract, we cannot accurately calculate the cost for 3,000 searches. However, we can compare the costs per search. The third party's rate is significantly higher than the in-house cost of $1.29 per search.

In addition to cost, other important criteria for making this decision could include the reliability and accuracy of the searches, the turnaround time for obtaining results, the level of customer support and satisfaction provided by the third party, the security of data, and privacy concerns, and the company's long-term strategic goals.

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‘’Organizations must continually improve its logistics in order to remain competitive.’’ Critically analyse this statement

Answers

Logistics is the systematic process of moving goods and services from production to consumption. This is a critical aspect of business operations that is linked with the efficiency and success of a company.

In addition, companies that can improve their logistics are better equipped to cope with changes in the market, such as changes in consumer demand or fluctuations in fuel prices. In conclusion, the statement that organizations must continually improve their logistics in order to remain competitive is accurate.

In today's fast-paced business environment, effective logistics is essential for reducing costs, increasing customer satisfaction, and achieving better operational efficiency. Companies that are able to streamline their logistics operations are better equipped to manage supply chain disruptions, which can be a major challenge in the industry. As such, companies that are able to continually improve their logistics operations are more likely to succeed in the long run.

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Which sentence best describe what happened to the total mass of the sealed jar after the nail rusted and select the answer that best match your think Explain what happens to the mass before and after the nail rusted Nails in a Jar Jake put a handful of wet, iron nails in a glass jar. He tightly. closed the lid and set the jar aside. After a few weeks, he noticed that the nails inside the jar were rusty. Which sentence best describes what happened to the total mass of the sealed jar after the nails rusted? A The mass of the jar and its contents increased. B The mass of the jar and its contents decreased. C The mass of the jar and its contents stayed the same.

Answers

The sentence that best describes what happened to the total mass of the sealed jar after the nails rusted is: The mass of the jar and its contents stayed the same.

Before the nail rusted: The total mass of the sealed jar included the wet iron nails and the air inside the jar. The mass was unchanged as the nails and air had not gone through any chemical reaction.

After the nail rusted: Rusting is a process of oxidation that occurs in metals containing iron when they react with water and oxygen in the air. When the nail rusted inside the sealed jar, it combined with oxygen from the air and created rust.

The mass of the jar remained the same even after the nail rusted because the mass lost by the nail through rusting was gained by the jar.

Therefore, the overall mass of the jar and its contents remained the same.

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Explain what we mean when we say that there are "diminishing marginal returns with one factor fixed." How can this phenomenon be resolved with the continually growing levels of productivity in the U.S. economy?

Answers

The  diminishing marginal returns with one factor fixed, we refer to the phenomenon where the production of an additional unit of output diminishes as the quantity of a variable input is increased while the quantity of another input is held constant.

The farmer will initially experience increasing marginal returns as the first few units of fertilizer will lead to increased yields. However, as the farmer continues to apply fertilizer, the marginal returns will eventually start to diminish, and the yield will not increase by much even if the farmer applies more fertilizer. This phenomenon can be resolved with the continually growing levels of productivity in the U.S. economy by ensuring that all factors of production are variable.

If all factors of production are variable, then the firm can adjust the inputs of all factors to increase the output. This way, the firm can continue to experience increasing marginal returns without having to worry about the diminishing marginal returns associated with fixed factors. This can also be achieved by increasing the productivity of each input.

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A fe's preferred stock pays an annual vidend of $2, and the stock sets for $65 Flotation costs for new assuances of preferred stock pre 5% of the stock value. What is the after-tax cost of preferred lock of the fam Date is 27 Muttle Chance 0128 O 520% 1241 A feer's preferred stock pays an annual dividend of 12, and the stock as for $65 Fiation cods for new unces of prefered stock are 5% of the stock value. What a t O 5 O O kars

Answers

The after-tax cost of the preferred stock is $4.20. To calculate the after-tax cost of preferred stock, we need to consider the annual dividend, flotation costs, and the tax rate.

1. Annual Dividend: $12

2. Stock Price: $65

3. Flotation Costs: 5% of the stock value - Flotation Costs = 0.05 × $65 = $3.25

To calculate the net cost of preferred stock after flotation costs, we subtract the flotation costs from the annual dividend:

Net Cost of Preferred Stock = Annual Dividend - Flotation Costs

Net Cost of Preferred Stock = $12 - $3.25 = $8.75

We are given that the tax rate is 52%. To determine the after-tax cost, we multiply the net cost by (1 - tax rate):

After-Tax Cost of Preferred Stock = Net Cost of Preferred Stock × (1 - Tax Rate)

After-Tax Cost of Preferred Stock = $8.75 × (1 - 0.52)

After-Tax Cost of Preferred Stock = $8.75 × 0.48

After-Tax Cost of Preferred Stock = $4.20

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The breakeven point revenues is calculated by dividing:
fixed costs by contribution margin percentage,
fixed costs by total revenues,
total revenuesby fixed costs,
contribution margin percentage by fixed costs

Answers

The breakeven point revenues is calculated by dividing fixed costs by contribution margin percentage.

What is Breakeven Point?Breakeven point is a term that refers to the level of output or revenue at which an organization begins to generate a profit or loss. At this point, the revenue generated is equivalent to the costs incurred by the company, and the profit or loss is zero.

It is an essential factor for business operations because it helps to identify the level of production at which the business can achieve profitability or avoid incurring losses. There are two methods of calculating the breakeven point, namely, by using the contribution margin method and by using the equation method.Calculation of breakeven point using the contribution margin method:Breakeven point = Fixed Costs / Contribution Margin RatioContribution margin is defined as the difference between the sales price and variable costs per unit of output. The contribution margin ratio is expressed as a percentage and is calculated by dividing the contribution margin per unit by the selling price per unit. Therefore, the breakeven point can be calculated by dividing the fixed costs by the contribution margin ratio. In this case, the correct option is "fixed costs by contribution margin percentage." Therefore, the breakeven point revenues is calculated by dividing fixed costs by contribution margin percentage.

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This chapter's discussion focuses on why we buy what we buy. Why do you buy the products you buy? What influences you (internal elements, relational elements, situational elements)? What types of decision-making do you engage in (extensive problem-solving, limited problem-solving, routine/habitual problem solving)? Explain!

Answers

The reasons why people purchase the items they do is because of a range of factors including internal elements, relational elements, and situational elements. The type of decision-making used will rely on the difficulty of the buying decision, which is influenced by these elements.

There are various reasons why individuals purchase the things they do, whether it be due to internal, relational, or situational elements. Internal elements include self-image, attitudes, beliefs, and individual experiences, which are all taken into consideration when deciding whether or not to buy something. Relational elements may include things like word-of-mouth communication or personal recommendations from family or friends. These elements can help individuals make more informed choices, or may even persuade them to purchase something they may not have otherwise. Situational elements are another factor to consider, and they are often based on external factors such as the context or environment in which the buying decision is being made.

For example, someone may purchase a coat during the winter season because it is cold outside, and they need to keep warm. Types of decision-making can be classified into extensive problem-solving, limited problem-solving, and routine/habitual problem-solving. Extensive problem-solving is when individuals must spend a significant amount of time and effort researching and analyzing information to make an informed decision.

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The price of a beipnet is $2.00 in 2013 . The price of a beignet is 0.29 paperback novels in 2013. Megan's wage is 2 papertack novels per hour in 2013. Which of the following give the real value of a variable? Check all that apply. The price of a paperback novel is 3.5 beignets in 2013 . The price of a paperbock novel is $7.00 in 2013 . Megan's wage is $14.00 per hour in 2013. Suppose that the fed sharply increases the money supply between 2013 and 2018. In 2018, Megan's wage has risen to 528.00 per hour. The price of a paperback novel is $14.00 and the price of a beignet is $4.00. In 2018, the relative price of a paperback novel is Between 2013 and 2018, the nominal value of Megan's wage. , and the real value of her wage Monetary neutrality is the proposition that a change in the money supply nominal variables and variables.

Answers

The real value of a variable is calculated using the inflation rate or price index. It represents the purchasing power of the variable in terms of its real goods or services that it can buy.

Price of a beignet is $2.00 in 2013The price of a beignet is 0.29 paperback novels in 2013Megan's wage is 2 paperback novels per hour in 2013

The price of a paperback novel is $7.00 in 2013.Megan's wage is $14.00 per hour in 2013.

According to the above-given information, the real value of a variable can be calculated as follows: Price of a beignet in 2013 = $2.00Price of a paperback novel in 2013 = $7.00Megan's wage in 2013 = $14.00 per hour Real value of a beignet = Price of a beignet in 2013 / Price of a paperback novel in 2013= $2.00 / $7.00= 0.29

Real value of Megan's wage = Megan's wage in 2013 / Price of a paperback novel in 2013= $14.00 / $7.00= 2Nominal value of Megan's wage in 2018 = $528.00 per hour Price of a paperback novel in 2018 = $14.00Price of a beignet in 2018 = $4.00

Relative price of a paperback novel in 2018 = Price of a paperback novel in 2018 / Price of a beignet in 2018= $14.00 / $4.00= 3.5Between 2013 and 2018, the nominal value of Megan's wage increased from $14.00 to $528.00.

The inflation rate can be calculated as follows: Inflation rate = (Price of goods in 2018 - Price of goods in 2013) / Price of goods in 2013 x 100For Megan's wage, the inflation rate = ($528.00 - $14.00) / $14.00 x 100= 3700%

Therefore, the nominal value of Megan's wage increased by 3700�tween 2013 and 2018.The real value of Megan's wage in 2018 can be calculated as follows: Real value of Megan's wage = Nominal value of Megan's wage / (Price of goods in 2018 / Price of goods in 2013)= $528.00 / ($14.00 / $7.00)= $1056.00

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What organizational & technical failures led to the data breach
at Equifax? (Please put where you got your sources from, thank
you!)

Answers

The organizational and technical failures that led to the Equifax data breach in 2017 have been extensively discussed and investigated. Sources such as the U.S. House of Representatives Committee on Oversight and Government Reform Report highlight the key failures.

These include the company's failure to patch a known vulnerability in a timely manner, inadequate security practices such as weak passwords and lack of encryption, poor communication and response to the breach, insufficient monitoring and detection systems, and issues with executive leadership and governance.

These failures collectively allowed hackers to exploit vulnerabilities, gain unauthorized access to sensitive data, and compromised the personal information of millions of individuals.

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Braverman Company has two manufacturing departments-Finishing and Fabrication. The predetermined overhead rates in Finishing and Fabrication are $19.00 per direct labor-hour and 110% of direct materials cost, respectively. The company's direct labor wage rate is $25.00 per hour. The following information pertains to Job 700 : Required: 1. What is the total manufacturing cost assigned to Job 700 ? 2. If Job 700 consists of 15 units, what is the unit product cost for this job? (Round your answer to 2 decimal places.)

Answers

The total manufacturing cost assigned to Job 700 is $6,455, while the unit product cost for Job 700 is $430.33 (rounded to 2 decimal places).

To calculate the total manufacturing cost assigned to Job 700, we need to consider the direct labor cost, direct materials cost, and manufacturing overhead cost. The direct labor cost is found by multiplying the direct labor hours (60 hours) by the direct labor rate ($25.00), resulting in $1,500.

The direct materials cost is calculated by multiplying the number of units (1,000 units) by the cost per unit ($3.00), which equals $3,000.

For the manufacturing overhead cost, we need to calculate the costs for both the finishing department and the fabrication department. The finishing department cost is found by multiplying the number of units (15 units) by the number of labor hours per unit (3 hours) and the overhead rate per labor hour ($19.00), resulting in $855. The fabrication department cost is calculated by multiplying the number of units (1,000 units) by the overhead rate per unit ($1.10), resulting in $1,100.

To find the total manufacturing cost, we sum up the direct materials cost, direct labor cost, and manufacturing overhead cost, resulting in $6,455.

To calculate the unit product cost for Job 700, we divide the total manufacturing cost by the number of units produced. In this case, it is $6,455 divided by 15 units, which equals $430.33 (rounded to 2 decimal places). The unit product cost represents the cost per unit for Job 700.

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Briefly discuss some of the data collection methods used for OD.
Discuss the advantages of survey feedback as an OD tool.

Answers

Data collection methods used for organizational development (OD) are important for gathering useful information that will support the achievement of organizational goals and objectives.


Survey feedback as an OD tool offers numerous advantages to organizations. One of the benefits of using survey feedback is that it enables organizations to obtain information from employees regarding various aspects of the organization. Furthermore, survey feedback can be used to monitor changes in the organization over time, which enables management to track progress towards achieving organizational goals and objectives.

In conclusion, survey feedback is a critical tool for OD. It helps organizations identify areas that require improvement, monitor changes in the organization, measure the effectiveness of OD initiatives, and identify the root causes of problems. Surveys are a powerful way to gather data from a large number of people and can provide valuable information for organizational development initiatives.

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1.Discuss the role of retirement planning in your country with specific reference to investment
alternatives.
2.Discuss the role of COVID-19 on personal financial planning with relevant examples.
3. Discuss the potential difference between financial information for corporation and for personal
finance.
4.Discuss the role of goal setting in financial planning with an appropriate example.

Answers

1. The Role of Retirement Planning and Investment Alternatives:

Retirement planning plays a crucial role in ensuring financial security and a comfortable lifestyle during one's retirement years. In many countries, individuals are responsible for funding their own retirement, making investment alternatives an important aspect of retirement planning. These alternatives provide opportunities for individuals to grow their savings and generate income in preparation for retirement.

In my country, retirement planning typically involves considering various investment options to build a retirement portfolio. Some common investment alternatives for retirement planning include:

a) Employer-sponsored retirement plans: These can include pension plans or defined contribution plans, such as 401(k) or 403(b) plans. Contributions are deducted from the employee's salary and invested in a range of investment options.

b) Individual Retirement Accounts (IRAs): These are personal retirement accounts that individuals can contribute to on a tax-advantaged basis. IRAs offer a wide range of investment options, including stocks, bonds, mutual funds, and more.

c) Annuities: Annuities provide a guaranteed income stream during retirement. They can be purchased from insurance companies and offer different payout options, such as fixed annuities or variable annuities linked to market performance.

d) Real estate: Some individuals choose to invest in real estate properties as part of their retirement planning strategy. Rental income or property appreciation can contribute to retirement income.

e) Stocks and Bonds: Investing in the stock market or bonds can provide potential growth and income generation over the long term. It's important to consider risk tolerance and diversification when investing in these assets.

The role of investment alternatives in retirement planning is to help individuals build a diversified portfolio that balances risk and return according to their financial goals and risk tolerance. By investing wisely, individuals can potentially accumulate wealth and generate income to support their retirement lifestyle.

2. The Role of COVID-19 on Personal Financial Planning:

COVID-19 has had a significant impact on personal financial planning worldwide. The pandemic has brought about various challenges and disruptions that have affected individuals' financial situations and planning strategies. Here are some ways COVID-19 has influenced personal financial planning:

a) Income and Employment: Many individuals experienced job losses, reduced working hours, or business closures during the pandemic. This has necessitated a reassessment of income sources, budgeting, and emergency fund planning.

b) Expenses and Budgeting: COVID-19 has changed spending patterns due to restrictions, lockdowns, and economic uncertainties. Individuals have had to adjust their budgets, prioritize essential expenses, and cut back on discretionary spending.

c) Investment Volatility: Financial markets experienced significant volatility during the pandemic, affecting investment portfolios. Individuals had to reassess their investment strategies, risk tolerance, and potentially rebalance their portfolios to mitigate losses.

d) Health Care Planning: The pandemic highlighted the importance of health care planning and insurance coverage. Individuals have had to consider the costs of medical care, health insurance, and emergency funds for unforeseen health-related expenses.

e) Estate Planning: COVID-19 prompted individuals to review or establish estate plans, including wills, trusts, and powers of attorney, to ensure their assets are protected and their wishes are documented.

COVID-19 has underscored the need for financial resilience, emergency preparedness, and the importance of having a robust financial plan in place. It has emphasized the significance of diversification, risk management, and adaptability in personal financial planning.

3. The Potential Difference Between Financial Information for Corporations and Personal Finance:

Financial information for corporations and personal finance differ in several aspects. Here are some key differences:

a) Scale and Complexity: Corporate financial information involves complex accounting systems, financial statements, and reports that encompass the operations, assets, liabilities, and equity of a company. It includes comprehensive data on revenue, expenses, profits, and cash flow. Personal finance,

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Comet Corporation began operations on January 1, 2018, with an investment of $300,000 by its stockholders. Net income for first yes of business was $92,000. During 2019 and 2020 , net income increased to $188,000 and to $217,000 respectively. Comelyaid $80,000 in dividends to stockholders in each of the three years. During 2020, the owners invested an additional $100,000 into the business. 7. Determine the ending value of Comet's Retained Earnings on December 31,2020 . $ 8. Determine the total amount of Comet's Stockholders' Equity on December 31,2020.$

Answers

To determine the ending value of Comet's Retained Earnings on December 31, 2020, we need to calculate the cumulative net income and subtract the cumulative dividends paid.

Cumulative net income = $92,000 + $188,000 + $217,000 = $497,000
Cumulative dividends paid = $80,000 x 3 = $240,000

Ending Retained Earnings on December 31, 2020 = Cumulative net income - Cumulative dividends paid
= $497,000 - $240,000
= $257,000

To determine the total amount of Comet's Stockholders' Equity on December 31, 2020, we need to add the ending value of Retained Earnings to the initial investment by stockholders.

Total Stockholders' Equity on December 31, 2020 = Initial investment + Ending Retained Earnings
= $300,000 + $257,000
= $557,000

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The two months interest rates in Switzerland and the US are 1% and 2% respectively per
annum with continuous compounding. The spot prices of the Swiss Franc is $1.05. The future
price for a contact deliverable in 2 months is 1.05. What arbitrage opportunities does this
create?

Answers

The given information does not indicate any immediate arbitrage opportunities due to the interest rate and forward exchange rate being in line with each other. Further analysis considering other factors is necessary to determine potential arbitrage opportunities.

Based on the given information, we can analyze the potential arbitrage opportunities as follows:

Interest Rate Differential: The interest rate in the US is higher (2%) compared to Switzerland (1%). This implies that investors can earn higher returns by investing in the US. As a result, they may choose to sell Swiss Francs and buy US dollars to invest in the higher-yielding US market.

Forward Exchange Rate: The spot price of the Swiss Franc is $1.05, and the future price for a contact deliverable in 2 months is also $1.05. This indicates that the forward exchange rate is equal to the spot rate. In an efficient market, the forward rate should reflect the interest rate differential between the two currencies. However, in this case, there is no forward premium or discount, which could potentially create an arbitrage opportunity.

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Which of the following situations would require that the seller recognize revenue over time rather than at a point in time? A. Physical possession of the asset has been transferred to the buyer. B. The buyer has legal tuled to the asset. c. Benefits are received by the buyer as the seller performs Q. Rewards and risk of ownership remain with the seller.

Answers

Revenue would be recognized over time as the seller performs and the buyer receives benefits from the seller's performance.

In the situation where rewards and risk of ownership remain with the seller, it would require that the seller recognize revenue over time rather than at a point in time. This is because revenue recognition generally occurs when control of the asset has been transferred to the buyer.

However, if the seller still retains the risks and rewards associated with the asset, it indicates that control has not yet been transferred.

Therefore, revenue would be recognized over time as the seller performs and the buyer receives benefits from the seller's performance. This type of revenue recognition is typically seen in long-term contracts or projects where the seller provides services or goods over a period of time.

It is important for the seller to recognize revenue accurately and in compliance with the relevant accounting standards.

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Nolan is in favor of a share repurchase. He argues that a repurchase will increase the company’s P/E ratio. Is his argument correct? How will a share repurchase affect the value of the company? Please discuss in detail.

Answers

Nolan's argument is partially correct. A share repurchase can increase the company's P/E ratio, but its impact on the value of the company depends on various factors.

When a company repurchases its own shares, the total number of outstanding shares decreases, which can lead to an increase in earnings per share (EPS). As the P/E ratio is calculated by dividing the stock price by EPS, an increase in EPS (due to fewer shares) can result in a higher P/E ratio.

However, the effect on the value of the company is more complex. A share repurchase reduces the company's cash reserves, potentially limiting its ability to invest in growth opportunities or handle financial challenges. It also increases the proportion of ownership held by existing shareholders, which can have implications for control and dividend distribution.

The impact on the company's value depends on the cost of the share repurchase, the market conditions, the company's growth prospects, and the alternative uses of cash. If the repurchase is done at an attractive price and the company has excess cash or undervalued shares, it could enhance shareholder value. Conversely, if the shares are repurchased at an inflated price or the company faces financial constraints, it may not create long-term value.

Therefore, the impact of share repurchase on the company's value is context-specific and requires careful analysis of the company's financial position, market conditions, and strategic objectives.

While a share repurchase can increase the company's P/E ratio by boosting EPS, its effect on the value of the company depends on various factors. The decision to repurchase shares should be evaluated based on the specific circumstances of the company and the potential trade-offs between short-term impact and long-term value creation.

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Calculating marginal revenue from a linear demand curve The blue curve on the following graph represents the demand curve facing a firm that can set its own prices. Use the graph input toof to hefp you answer the following questions. You will not be graded on any changes you make to this graph. Note: Once you enter a value in a white field, the graph and any corresponding amounts in each grey field will change accordingly. ∫ Graph Input Tool Market for Goods II Quantity (Units) Demand Price (Collssis per unit) On the oraph input took, change the number found in the Quantity Damanded field to determine the prices that correspond to the arodiction of O, 4 , 8. 10, 12, 16, and 20 units of output, Cakulate the cotal revente for esch of these production levels. Then, on the following orapt use the awen points (triangle symbol) to plot the results. On the graph input tool, change the number found in the Quantity Demanded fiefd to determine the prices that correspond to the production or 0 , 4 , 8,10,12,16, and 20 units of output. Calculate the totat revenue for each of these production levels. Then, on the following graph, use the green points (triangle symbol) to piot the results, Calculate the total revenie if the firm produces 4 verses 3 thats. Then, cakulate the marginal revenue of the fourth unit produced. The marginal revenue of the fourth unit produced is Calculate the totaf revenue if the firm produces 8 versus 7 unite. Then, calculate the maroinal roveline of the eighth wint produced. The marginal revence of the eighth unit produced is to plot the firm's miarginal revenue curve on the foinowmg oraph. (Round all vakses to the nearest increment of 40. ) Calculate the total revenue if the firm produces 8 versus 7 units. Then, calculate the marpinal revenue of the eighth unit produced. The marginal revenue of the eighth unit produced is Based on your answers from the previous question, and assuming that the marginal revenue curve is a straight line, use the black line (olus symbal) to plot the firm's marginal revenue curve on the following graph. (Round all values to the nearest increment of 40 .) \begin{tabular}{|l|} \hline minimized \\ equal to zero \\ maximized \\ \hline \end{tabular} Comparing vour total reverue graph to your maroinal revenue oraph, you can see that total revense is at the output at which marginal revenue is equal to rere

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Marginal revenue (MR) is the revenue generated from selling an additional unit of product. When calculating marginal revenue from a linear demand curve, we can use the following formula: MR = change in total revenue / change in quantity demanded.

To calculate total revenue for different production levels, we need to multiply the quantity demanded by the corresponding price. Using the graph input tool, we can determine the prices that correspond to the production of 0, 4, 8, 10, 12, 16, and 20 units of output and calculate the total revenue for each of these levels. We can then plot the results on a graph using the green points (triangle symbol).Similarly, we can calculate the total revenue if the firm produces 4 versus 3 units and 8 versus 7 units and plot the results on the graph using the green points.

The marginal revenue of the fourth unit produced is equal to the change in total revenue from producing 4 units instead of 3 units. Similarly, the marginal revenue of the eighth unit produced is equal to the change in total revenue from producing 8 units instead of 7 units. We can calculate these values using the MR formula mentioned above and plot the firm's marginal revenue curve on the graph using the black line (plus symbol).Comparing the total revenue graph to the marginal revenue graph, we can see that total revenue is maximized at the output at which marginal revenue is equal to zero. This is because any further increase in production beyond this point will result in a decrease in total revenue.

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A development has a Land Cost of $805,200, a Total Development Cost (TDC) of $1333974, and a Net Development Value (NDV) of $1531405. What is the development margin? O a. 87.11% O b. 14.80% O c. 12.89% O d. 13.30% O e. 14.05% Question 2

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The development margin is 14.80% which corresponds to option(b)

The development margin is a financial metric that measures the profitability of a development project. It is calculated by dividing the net development value (NDV) by the total development cost (TDC) and expressing it as a percentage.

In this case, the given net development value (NDV) is $1,531,405, and the total development cost (TDC) is $1,333,974. To calculate the development margin, we divide the NDV by the TDC and multiply by 100 to convert it to a percentage.

Development Margin = (NDV / TDC) * 100

               = ($1,531,405 / $1,333,974) * 100

               = 1.148 * 100

               = 14.80%

Therefore, the development margin for this project is 14.80%. This indicates that the project is generating a profit of 14.80% of the total development cost. It reflects the efficiency and profitability of the development in converting the investment into net value.

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Governments also need to correct negative externalities. What does this mean? Give examples. Why do markets tend to over-produce goods with negative externalities (or spillover costs)? 5. One way residents of states and localities try to ensure that government spending best meets their preferences is through voting and otherwise using their "voice." Why can voting lead to a situation where many residents are unhappy with the level of goods and services governments provide?

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Governments correct negative externalities by taking actions to address harmful impacts or costs imposed on third parties.

The Examples of negative externalities

Examples of negative externalities include pollution, congestion, and noise.

Markets tend to over-produce goods with negative externalities because the external costs are not accounted for in market prices.

Voting can lead to dissatisfaction with government-provided goods and services due to diverse preferences, limited resources, complex decision-making, information gaps, and political dynamics.

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Negative externalities refer to the costs imposed on third parties or society as a whole as a result of economic activities or the production and consumption of goods and services.

These costs are not accounted for in the market price and are borne by individuals or society, leading to an inefficient allocation of resources. Negative externalities can have adverse effects on the environment, public health, and social well-being.

Examples of negative externalities include:

Pollution from industrial activities affecting air and water quality, leading to respiratory diseases and environmental degradation.

Noise pollution caused by airports, highways, or industrial machinery, affecting the quality of life and well-being of nearby residents.

Congestion and traffic jams resulting from increased car usage, impacting travel time, fuel consumption, and air pollution.

Markets tend to over-produce goods with negative externalities due to a few reasons:

Lack of property rights: Negative externalities arise when there is no clear ownership or property rights over the affected resources. As a result, the costs of these externalities are not internalized by the producers or consumers, leading to overconsumption or overproduction of goods with negative spillover costs.

Incomplete information: Market participants may not have complete information about the external costs associated with a good or service. Without proper knowledge of the negative effects, consumers may not accurately value the true cost of the product, leading to overconsumption.

Short-term focus: Markets often prioritize short-term gains and individual profits over long-term social and environmental costs. This bias can lead to the overproduction of goods that generate negative externalities in the long run.

Voting as a means for residents to express their preferences for government spending can lead to a situation where many residents are unhappy with the level of goods and services provided due to several factors:

Diverse preferences: Residents within a state or locality often have diverse preferences and priorities when it comes to public goods and services. It is challenging for the government to satisfy the preferences of all residents simultaneously, resulting in dissatisfaction among some individuals or groups.

Limited resources: Governments have limited resources to allocate across different public goods and services. Trade-offs need to be made, and it is difficult to meet the demands of all residents fully. The allocation of resources may not align with the preferences of specific groups, leading to dissatisfaction.

Political influence: Some groups or individuals

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In 300+ words, describe how business models vary in healthcare and how business models may provide a competitive advantage? How do the four components of a business model (Value to Customers, Inputs, Revenue Generation, and Processes) affect each other? How would you decide the best one for your business?

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Answer:

In the healthcare industry, business models can vary widely, ranging from traditional fee-for-service models to value-based care models that incentivize providers to deliver better care at a lower cost. Each model has its own set of strengths and weaknesses, and the choice of business model can be a critical factor in determining success in the highly competitive healthcare market. Here is a brief description of some of the most common types of healthcare business models and how they differ:

Traditional Fee-for-Service Model: This is the most common type of business model in healthcare, where healthcare providers are paid for each service they deliver. In this model, providers are reimbursed by third-party payers for each service rendered, generally on a fee-for-service basis. Although this model has been the standard for decades, it is increasingly being criticized for encouraging providers to deliver more services, regardless of their effectiveness or efficiency, in order to maximize their revenue.

Value-Based Care Model: In contrast to the traditional fee-for-service model, value-based care models focus on delivering high-quality care at a lower cost. In these models, providers are paid based on the outcomes they achieve rather than the services they deliver. This incentivizes providers to deliver more coordinated and comprehensive care, which leads to better health outcomes for patients while controlling costs. One example of a value-based care model is accountable care, where a group of healthcare providers is paid a fixed amount for a set of services provided to a group of patients.

Concierge Medicine Model: This model is designed to provide high-quality private care to a select group of patients who are willing to pay a premium for personalized care. Concierge physicians often offer a range of services including on-demand appointments, customized health plans, and personalized wellness programs. This model is particularly well-suited to patients who value convenience and personalization and are willing to pay a premium for it.

The four components of a business model (Value to Customers, Inputs, Revenue Generation, and Processes) are interconnected and can affect each other in a variety of ways. For example, the Value to Customers component can dictate the type of Inputs required, such as advanced technology or specialized expertise, to deliver the desired outcomes. The Revenue Generation component can affect the ability of a company to access and utilize the necessary inputs, as well as affect the types of Processes required to create and deliver value to customers.

The business(es) most seriously hit by a recession is (are) Select an answer and submit. For keyboard navigation, use the up/down arrow heys to select an answer. a agricultural production. b capital goods production. C consumer non-durable goods production. Youranswer d all are hit equally hard by recession.

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The manufacture of consumer non-durable items is/are the industry(s) most severely impacted by a recession.

During a recession, people tend to cut back on their spending, and it is more common for them to stop spending on consumer non-durable goods first. Companies that manufacture items like food, clothing, and other items that can be easily avoided or postponed, such as luxury items or entertainment goods, will be affected by a recession and the decreased demand for these items.  

For example, people may choose to eat fewer meals at restaurants, buy fewer clothes or expensive shoes, or attend fewer shows.

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If one of Mary’s twins was born on December 31, 2019 and the other twin was born on January 1, 2020, on her 2019 US tax return, she can only claim one child tax credit for her twin born in 2019.
True
False

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False. Mary can claim the child tax credit for both of her twins, even though they were born in different tax years. The birth dates of the twins do not affect her eligibility to claim the child tax credit for each child, as long as they meet the necessary criteria established by the IRS .

Mary can claim a child tax credit for both of her twins, even though they were born in different tax years (2019 and 2020). The child tax credit is generally available for qualifying children who meet the eligibility criteria, regardless of their birth date within the tax year.

To claim the child tax credit, Mary must meet certain requirements, such as the child being under the age of 17, the child being her dependent, and meeting the income threshold. As long as both twins meet the eligibility criteria, Mary can claim the child tax credit for each of them on her respective tax returns.

The Internal Revenue Service (IRS) determines eligibility for the child tax credit based on the child's relationship to the taxpayer, age, residency, support, and other factors. The birth dates of the twins do not disqualify Mary from claiming the child tax credit for both of them.

It's important to note that tax laws and regulations can change over time, so it's always advisable to consult the most recent tax guidelines or seek advice from a tax professional to ensure accurate and up-to-date information regarding tax credits and eligibility.

Mary can claim the child tax credit for both of her twins, even though they were born in different tax years. . The birth dates of the twins do not affect her eligibility to claim the child tax credit for each child, as long as they meet the necessary criteria established by the IRS . It is recommended to consult the current tax laws or seek guidance from a tax professional for specific information regarding tax credits and eligibility.

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Fraser industries is calculating is Cost of Goods Manufactured at year-end. The company's accounting records shaw the following The Raw Materials in wertory account had a beginng butince of $20,000 and an ending balance of $12,000. During the year, the company purchated $9.000 of direct materials. Direct fabor for the yoar totaled \$131,000, while ranufacturing orertead anourlad to $164,000. The Work in Process inventory account had a beginning balance of $22.000 and an ending batance of $19,000. Aswume that Raw Materals inventory contans only Grect materail. Cerriculte the Cost of Goods Manufactured for the year. (Hint. The first atep is to calculate the direct malerials used during the year) Stan by calculating the direct materials bsed duzing the year.

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Fraser Industries' cost of goods manufactured for the year is $315,000. This is calculated by adding the total manufacturing costs, which include direct materials used, direct labor, and manufacturing overhead, to the beginning work in process inventory and then subtracting the ending work in process inventory.

To calculate the cost of goods manufactured, we start by determining the direct materials used during the year. This is done by subtracting the ending raw materials inventory ($12,000) from the sum of the beginning raw materials inventory ($20,000) and direct materials purchased ($9,000). The direct materials used is calculated to be $17,000.

Next, we calculate the total manufacturing costs by adding the direct materials used ($17,000), direct labour ($131,000), and manufacturing overhead ($164,000). The total manufacturing costs amount to $312,000.

To find the cost of goods manufactured, we add the total manufacturing costs ($312,000) to the beginning work in process inventory ($22,000) and then subtract the ending work in process inventory ($19,000). The cost of goods manufactured for the year is determined to be $315,000.

Therefore, Fraser Industries' cost of goods manufactured at year-end is $315,000.

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David works in a clothing factory. Currently, his firm pays him $40 per hour and he works 35 hours per week. Each hour he works he experiences disutility of effort from working valued at $7 per hour. In addition, should David lose his job the government will pay him an unemployment benefit of $23 per hour, for each hour he would otherwise work each week, for a maximum of 20 weeks. Prior to the coronavirus pandemic if David lost his job the expected duration of unemployment before he would find another job is 15 weeks.
a. Calculate David’s (i) employment rent per hour and his (ii) total employment rent. (3 marks)
b. With the advent of the coronavirus pandemic the economy has gone into recession causing David’s expected duration of unemployment to increase to 35 weeks. Furthermore, the dramatic increase in the expected duration of unemployment has resulted in psychological stress from unemployment valued at $3 per hour. In the light of these developments re-calculate David’s (i) employment rent per hour (2 marks) and (ii) total employment rent (4 marks).
c. Describe the relationship between the size of the employment rent and (i) the expected duration of unemployment (ii) the size of the unemployment benefit per hour and (iii) the size of the psychological cost of unemployment per hour.

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(a) The disutility of effort from working is valued at $7 per hour, so David's wage would be $40 - $7 = $33 per hour.

Also, David is working for 35 hours per week, therefore his weekly earnings are: $33 × 35 = $1155. David's employment rent per hour would be the difference between the wage per hour and the unemployment benefit per hour. So, the employment rent per hour will be $23 - $33 = -$10. This is a negative rent as the wage is lower than the unemployment benefit. David's total employment rent will be -$10 × 35 = -$350. (b)With the advent of the coronavirus pandemic, the expected duration of unemployment before David would find another job increased to 35 weeks. So, David will be entitled to receive the unemployment benefit for 20 weeks. David's total unemployment benefit would be $23 × 20 = $460. The psychological stress from unemployment is valued at $3 per hour. Therefore, David's wage will be $33 - $3 = $30 per hour. David's employment rent per hour will be $23 - $30 = -$7. This is also negative which implies that David would receive an unemployment benefit of $23, which is higher than his wage. David's total employment rent would be -$7 × 35 = -$245. (c) The employment rent is the difference between the wage and the unemployment benefit. If the expected duration of unemployment increases, then the employment rent will decrease. This is because the unemployment benefit is given for a limited time, after which the worker may face financial problems. So, if the expected duration of unemployment is longer, the worker would receive less unemployment benefits and would have to rely on savings or other sources of income. Therefore, the employment rent would decrease. The size of the unemployment benefit per hour and the psychological cost of unemployment per hour affect the employment rent. If the unemployment benefit per hour is higher, then the employment rent would decrease.

This is because the worker would have an alternative source of income if he loses his job. If the psychological cost of unemployment per hour is higher, then the employment rent would increase. This is because the worker would be less willing to give up his job as the cost of unemployment would be higher.

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Create an IMPLEMENTATION PLAN for the below Policy :
POLICY PURPOSE:-
1.1 The purpose of the policy is to provide transparency to the submission of summative assessment.
1.2 To provide a way the details are articulated to students.
1.3 To set penalties for work that is submitted late or exceeds the prescribed length.
POLICY STATEMENT:-
2.1 This policy statement refers to all undergraduate and postgraduate coursework submitted for summative assessment for various programmes.
2.2 The purposes of this policy is that which contributes to the final unit mark.
2.3 The Policy also does not apply to assessment that students must attend to complete, such as practical tests, written examinations or work which is marked in the presence of students as part of a continuous assessment model.
CONSULTATION AND ANALYSIS PERFORMED:-
3.1 The performance must be done on school level procedures laid for submission of work for summative assessment.
3.2 All Faculties will be responsible for ensuring that these are procedures laid across the faculty and in accordance with this policy.
3.3 Schools must publish deadlines for the submission of all coursework at the beginning of each semester
APPROPRIATE SUBMISSION EXPECTATIONS:-
4.1 The expectation of this policy is to ensure that the arrangements and procedures for the submission of work for summative assessment are equitable and transparent.
4.2 Students are responsible for managing their time in order to meet published deadlines; multiple deadlines close together are not grounds for mitigation.
4.3 Deadlines may be extended in accordance with the Policy on Mitigating Circumstances.
PERFORMANCE MONITORING OF SUBMISSION EXPECTATIONS:-
5.1 Analyse existing policies according to organisational procedures
5.2 Evaluate improvement needs and opportunities
5.3 Consult with relevant class representatives and confirm need for new assessment development.
ROLES AND RESPONSIBILITIES:-
6.1 Schools are required to make a case to their Faculty for any exceptions to the standard penalty and, if agreed, any variation must be made clear on each piece of assessment.
6.2 Faculties should review any variations annually.
6.3 Measuring improvement over time.
6.4 Motivating students to study.
6.5 Evaluating the teaching methods.
POLICY REVIEW:-
7.1 student enrolled in a assessment program may formally request a review of their assessment tasks and/or their final mark or grade for a course (excluding bachelor honours research projects), provided there are academic or procedural grounds for the request. These procedures set out valid grounds for review, and the process for seeking such a review.
7.2 These procedures also set out the process for special consideration requests including valid grounds.
7.3 If a review is granted, the result awarded from that review will stand as the final result for the work, regardless of whether it is higher or lower than the result originally awarded.
APPLICATION OF POLICY:-
8.1This policy applies to all staff, students and members of University decision-making or advisory bodies.
RELATED POLICIES, PROCEDURES AND GUIDELINES:-
9.1 piece of work handed in on time was not marked;
9.2 feedback on assessed work was not provided within fifteen business days;
9.3 alleged wrong advice from staff teaching the course (e.g., about the content of the examination or approval of an extension for an assignment);
9.4 the result/final mark/grade was not based on the assessment criteria or assessment process specified in the Course Outline, or any subsequent amendment made in accordance with the Assessment: courses and coursework programs procedures;
9.5 Where a student identifies that the result recorded for an assessment task or the final mark for a course have not been correctly calculated then this should be brought to the attention of the Course Coordinator - refer to the Assessment: Courses and Coursework - Procedures.
9.6 student may submit a special consideration request where they can demonstrate that their performance in a completed assessment task or tasks (including exams) had been disadvantaged by exceptional circumstances beyond their control and where there is evidence that the mark achieved for this assessment item has been impacted.
These circumstances include:
(a) death or serious illness of a close family member;
(b) an unexpected illness;
(c) significant personal trauma ( if any added)
Complete the below table using above policy document:

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Implementation Plan for the Policy on Submission of Summative Assessment Purpose and Goals. The purpose of the policy is to ensure that students are provided with a transparent method for submitting summative assessments, as well as to lay out guidelines for how work should be submitted.

The goal of this policy is to promote equity and transparency in assessment submissions.Policy StatementThis policy statement applies to all undergraduate and postgraduate coursework that is submitted for summative assessment for various programmes. It does not apply to assessments that students must attend to complete, such as practical tests, written examinations, or work that is marked in the presence of students as part of a continuous assessment model.

Appropriate Submission ExpectationsThis policy ensures that the arrangements and procedures for the submission of work for summative assessment are equitable and transparent. Students are responsible for managing their time in order to meet published deadlines; multiple deadlines close together are not grounds for mitigation. Deadlines may be extended in accordance with the Policy on Mitigating Circumstances.

Performance Monitoring of Submission Expectations Existing policies must be analyzed according to organizational procedures, improvement needs and opportunities evaluated, and relevant class representatives consulted to confirm the need for new assessment development.Roles and Responsibilities Schools must provide a rationale to their Faculty for any exceptions to the standard penalty and, if agreed, any variation must be made clear on each piece of assessment. Faculties must review any variations annually.

It is important to measure improvement over time, motivate students to study, and evaluate teaching methods.Policy Review:A student enrolled in an assessment program may formally request a review of their assessment tasks and/or their final mark or grade for a course (excluding bachelor honours research projects), provided there are academic or procedural grounds for the request. These procedures set out valid grounds for review, and the process for seeking such a review.Application of PolicyThis policy applies to all staff, students, and members of University decision-making or advisory bodies.

Related Policies, Procedures, and GuidelinesSeveral policies, procedures, and guidelines are related to the Policy on Submission of Summative Assessment, such as the Assessment: Courses and Coursework - Procedures, the Policy on Mitigating Circumstances, and the Policy on Special Consideration Requests.

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Answer the following questions based on the
data in the table for nominal income and the consumer price index. All
dollars are in billions. Dollar amounts in whole numbers and growth rates
to two decimal places. Growth rates are relative to the previous year.
SHOW WORK
GRAPH
Year. Nominal Income CPI
1 $3166 100
2 $3402 114
3 $3774 108
4 $3989 112
B.14. The growth rate of nominal income in year 4 is _____% and the inflation rate (growth rate of CPI) in
year 4 is _____%. Real income is $________ billion in year 3 and $________ billion in year 4. The growth
rate of real income in year 4 is _____%.

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The growth rate of nominal income in year 4 is 5.7%. The inflation rate (growth rate of CPI) in year 4 is 3.7%. Real income is $3494.44 billion in year 3 and $3560.18 billion in year 4. The growth rate of real income in year 4 is 1.88%.

To calculate the growth rate of nominal income in year 4, we need to determine the percentage change compared to year 3.

Nominal income in year 3: $3774 billion

Nominal income in year 4: $3989 billion

Growth rate of nominal income in year 4 = [(Nominal income in year 4 - Nominal income in year 3) / Nominal income in year 3] * 100

= [(3989 - 3774) / 3774] * 100

= (215 / 3774) * 100

= 5.7% (rounded to one decimal place)

Therefore, the growth rate of nominal income in year 4 is 5.7%.

To calculate the inflation rate (growth rate of CPI) in year 4, we need to determine the percentage change compared to year 3.

CPI in year 3: 108

CPI in year 4: 112

Inflation rate in year 4 = [(CPI in year 4 - CPI in year 3) / CPI in year 3] * 100

= [(112 - 108) / 108] * 100

= (4 / 108) * 100

= 3.7% (rounded to one decimal place)

Therefore, the inflation rate (growth rate of CPI) in year 4 is 3.7%.

To calculate real income in year 3 and year 4, we need to adjust nominal income for inflation using the CPI.

Real income in year 3 = (Nominal income in year 3 / CPI in year 3) * 100

= (3774 / 108) * 100

= 3494.44 billion (rounded to two decimal places)

Real income in year 4 = (Nominal income in year 4 / CPI in year 4) * 100

= (3989 / 112) * 100

= 3560.18 billion (rounded to two decimal places)

The growth rate of real income in year 4 = [(Real income in year 4 - Real income in year 3) / Real income in year 3] * 100

= [(3560.18 - 3494.44) / 3494.44] * 100

= (65.74 / 3494.44) * 100

= 1.88% (rounded to two decimal places)

Therefore, the growth rate of real income in year 4 is 1.88%.

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Contribution Margin Harry Company sells 30,000 units at $40 per unit. Variable costs are $24.80 per unit, and fixed costs are $136,800. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) operating income. a. Contribution margin ratio (Enter as a whole number.) % b. Unit contribution margin (Round to the nearest cent.) per unit c. Operating income $

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Harry Company sells 30,000 units at $40 per unit. Variable costs are $24.80 per unit, and fixed costs are $136,800.a) The contribution margin ratio is calculated by dividing the contribution margin by sales revenue.

Contribution Margin is calculated as follows:Sales revenue = 30,000 units x $40 = $1,200,000Variable costs = 30,000 units x $24.80 = $744,000Contribution Margin = Sales revenue - Variable costs= $1,200,000 - $744,000= $456,000The contribution margin ratio can be calculated as follows:Contribution margin ratio = (Contribution Margin/Sales Revenue) x 100= ($456,000/$1,200,000) x 100= 38% (rounded to the nearest whole number).

Unit contribution margin = (Sales price per unit - Variable cost per unit)Unit contribution margin = $40 - $24.80 = $15.20 (rounded to the nearest cent)c) Operating income can be calculated as follows:Operating income = Contribution Margin - Fixed CostsOperating income = $456,000 - $136,800 = $319,200Therefore, the contribution margin ratio is 38%, the unit contribution margin is $15.20 per unit, and the operating income is $319,200.

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You take out a 1-year $3000 loan at a 12% annual interest rate. How much will you
repay on this loan at the end of the year?
a)$3360
b)$4230 c)$3012
d)$3036 e)$3660 What would happen in the market for credit if consumers in the economy suddenlydecide to save more?
a)The demand for credit will fall, causing interest rates to rise.
b)The supply of credit will rise, causing interest rates to fall.
c)The demand for credit will rise, causing interest rates to fall.
d)The supply of credit will rise, causing interest rates to rise.

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The total amount to be repaid on the loan is $3360. So, the correct option is a) $3360.  the credit market, if consumers in the economy suddenly decide to save more, the credit supply will rise, causing interest rates to fall. So, the correct option is B.

To calculate the total amount to be repaid on the loan, we need to add the principal amount to the interest accrued over the year. Principal amount = $3000, Interest = Principal * Interest Rate = $3000 * 0.12 = $360, Total repayment = Principal + Interest = $3000 + $360 = $3360. If consumers in the economy suddenly decide to save more, it means they are increasing their savings and reducing their consumption. This leads to a higher supply of credit in the market. When there is a higher credit supply, lenders have more funds available to lend, increasing competition among lenders. To attract borrowers, lenders may lower their interest rates, resulting in a decrease in interest rates. Therefore, the correct answer is option b). The supply of credit will rise, causing interest rates to fall.

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Scenario: You are a project manager at Duke Hospitals. Your current project involves completely revamping the cafeteria services (open to everyone) at the main Duke Hospital. Your project includes such things as establishing partnerships with and using locally produced goods whenever possible, offering healthy and colorful complete salad bars, offering steamed or stir-fried vegetables, incorporating whole grain bread/pasta/side dishes stations, to name just some. A component of your project also involves developing and delivering a campaign outlining the 'healthy plate' which consists of 50% fruits and vegetables, 25% grains, and 25% lean protein.
After creating your word document, be sure to copy each question into the word document. Then write a response for each question. Each response to each question should be a minimum of 3-5 sentences. The responses are worth up to 75 points for content and up to 25 points for spelling, grammar, punctuation, and capitalization. Each question is worth 20 points.
Questions:
1. Search for the MISSION statement of Duke Hospital. Write it down as you find it on the internet. Then, explain in your OWN WORDS what it means to you.
2. Search for the VISION statement of Duke Hospital. Write it down as you find it on the internet. Then, explain in your OWN WORDS what it means to you.
3. Given the scope of your project, what are 3 ways that your project fits into the mission and vision of Duke Hospitals?
4. Identify at least 5 STAKEHOLDERS of this project. Rank them from 1 to 5, with 1 being the most influential or important stakeholder.
5. You would like to be creative when leading your project team members. Given your project, what are 3 ways that you could continue to keep Duke's mission and vision (and, of course your project) in the forefront of stakeholders' minds?

Answers

1. MISSION statement of Duke Hospital:
The mission of Duke Hospital is to provide high-quality patient care, educate future healthcare leaders, advance medical knowledge, and improve the health and wellbeing of our local and global communities.


2. VISION statement of Duke Hospital:
Duke Hospital’s vision is to be the leading innovator in patient care, education, and research. To me, this means that Duke Hospital strives to be at the forefront of healthcare by constantly exploring and creating new ways to improve patient care, educating the next generation of healthcare professionals, and discovering new and better ways to treat illnesses.

3. Given the scope of the project, here are three ways it fits into the mission and vision of Duke Hospitals:
a) Revamping the cafeteria services to provide healthy and nutritious meals is in line with Duke Hospital’s mission to improve the health and well-being of its local and global communities.
b) Encouraging the use of locally produced goods aligns with Duke Hospital’s commitment to sustainability and reducing its carbon footprint.

4. Stakeholders of this project (ranked by their importance):
a) Patients - since the project is focused on improving the hospital's cafeteria services, the patients who consume the food are the most important stakeholders.
b) Hospital Staff - staff members who work at Duke Hospitals will be impacted by the new cafeteria services.
c) Food Service Workers - they will be responsible for implementing the changes and will be directly impacted.
d) Vendors/Suppliers - they will be required to provide locally sourced goods and may need to change their business practices.
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