The big advantage of advertising an upcoming concert via alternative publications, such as local arts weeklies, versus mainstream daily newspaper is it is less expensive and more demographically focused.
What is a newspaper?A newspaper is a periodical publication that features text about current events and is frequently typed in black ink on a white or gray backdrop. Newspapers can cover a wide range of topics, including politics, business, sports, and the arts. They also frequently feature articles, weather forecasts, evaluations of regional services, obituaries, birth announcements, crossword puzzles, editorial cartoons, comic strips, and advice columns. The majority of newspapers are businesses, and they use a combination of subscription, newsstand, and advertising revenue to cover their costs. Newspaper is a common metonym for the journalism companies that produce newspapers.
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which business is cyclical? qid: 3571017 mark for review a appliance manufacturer b packaged food c pharmaceuticals d utilities
Appliance manufacturer business is cyclical stock.
Companies whose value fluctuates with the economy are those with cyclical stock. Steel, construction, appliances, and autos are all cyclical businesses. Pharmaceuticals, utilities, and packaged foods are examples of defensive industries that will withstand a downturn. A cyclical stock is one whose price is influenced by systematic or macroeconomic shifts in the overall economy. Cyclical equities are well known for tracking an economy's boom, peak, recession, and recovery phases. Wynn Resorts, Limited (NASDAQ:WYNN), Lowe's Companies, Inc. (NYSE:LOW), Starbucks Corporation (NASDAQ:SBUX), and Airbnb, Inc. (NASDAQ:ABNB), are a few of the top cyclical stocks to purchase in 2022.
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the following information describes a company's usage of direct labor in a recent period: actual direct labor hours used 40,000 actual rate per hour $21.00 standard rate per hour $10.00 standard hours for units produced 26,500 how much is the direct labor rate variance?
(Actual time used - Normal hours) x Standard rate equals (40,000 -1730.83) × 824.20 = 31541449.9 for direct labor efficiency variation. positive variation
Give an example of direct labor.Any employee who works directly on a product's production process is referred to as direct labor. If your company manufactures bicycles, the bicycles are made by the employees, who are regarded as direct labor. Direct labor includes people who work as manufacturers and suppliers, welders, painters, and machine operators.
WHY importance of direct laborWhen evaluating labor inputs, it's crucial to pinpoint the specific cost variables that go into producing a certain good. More the wage costs you can apply directly to the production of products, the more precisely the business can measure costs.
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a $135 petty cash fund has cash of $44 and receipts of $93. the journal entry to replenish the account would include a
$135 petty cash fund has cash of $44 and receipts of $93. the journal entry to replenish the account would include a Petty money is a contemporary asset and ought to be listed as a debit on the corporation balance sheet.
When the petty cash fund is replenished the petty money account is credited for the whole of all expenses made on account that the fund used to be closing replenish?When the petty money fund is replenished, the petty money account is credited for the total of all bills made considering that the fund was once closing replenished. During a bank reconciliation process, Outstanding checks are subtracted and deposits in transit are brought to the financial institution assertion balance.
What is the journal entry for petty cash?The petty money journal entry is a debit to the petty cash account and a deposit to the money account. The petty cash custodian refills the petty money drawer or box, which must now contain the authentic amount of cash that used to be exact for the fund. The cashier creates a journal entry to record the petty money receipts
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https://brainly.com/question/27585546#SPJ4technology is the set of processes and systems used by organizations to convert resources into products or services. which process must be applied in order for a company to ensure its work can be completely performed by machine?
The process that must be applied in order for a company to ensure its work can be completely performed by machine is Automation process.
What is automation about?Technology is used in process automation to automate complex business processes. Technology is the collection of processes and systems that organizations use to transform resources into products or services.
The technology-enabled automation of complex business processes is known as business process automation, also known as business automation or digital transformation. It can simplify a business, achieve digital transformation, increase service quality, improve service delivery, or reduce costs.
It should be noted that automation is the act of replacing humans with machines when carrying out a series of tasks. In a business context, the term is commonly used to describe business process automation, in which software programs execute a set of activities within the modern, digital enterprise.
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how did the major record companies contribute to the rise of independent record companies in the 1940s and 1950s
Economic conditions that are competitive and more likely than the majors to adopt new production methods.
Why is it necessary to have independent record labels?Independent labels have a stronger track record of providing pro-artist contracts, frequently with higher musician royalty percentages, and generally providing musicians with better value for their work.
What distinguishes an independent record company from a large record label?Indie labels collaborate with other smaller businesses, either through long-term partnerships or brief contractual agreements, to meet their publishing and distribution needs, in contrast to large labels, which are international and run their own publishing and distribution businesses.
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jenna raiter, the president and ceo of automotion auto service centers, has asked several managers and employees to help establish a statement to outline the fundamental purposes of their company. the result of this effort is likely to be a document known as a(n):
The answer to the question indicates that the outcome of this effort will probably be a statement known as a mission statement.
How do you define "employee"?
A person who is hired to work for another person or business is an employee. Employees are simply those who are paid by an employer to perform labor, not those who are employed full-time the person or business that pays them. A person who works for just an entity is exchange for pay or a salary is called an employee.
What kind of employee are they?
The following are the most typical staff classifications: part-time workers full-time workers seasonal workers.
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a manufacturer requires ending inventory of 5,000 units. their budgeted unit sales are 20,000 units and beginning finished goods inventor is 3,000 units. the units to be produced is
12,000 units are required to be produced.
Information given:
Ending inventory = 5,000 Units
Budgeted sales = 20,000 Units
Beginning finished goods inventory = 3,000 Units
The following are the calculations of the units to be produced:
Formula:
Units to be produced = Sales - Beginning inventory - Ending inventory
Calculations:
Units to be produced = 20,000 Units - 3,000 Units - 5,000 Units
= 12,000 Units.
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zack is the manager of a group of clerical workers. he is considering implementing a new computer system. before he decides what to do, he carefully asks a series of questions concerning how he should come to his decision. in all likelihood, zack is following which theory of leadership?
The decision-making model is followed by Zack.
A team's decision-making process is described by a decision-making model. Every team member must be aware of the process that will be followed in order for a decision to be made successfully.
Managers utilize decision-making as a leadership talent to analyse situations and choose how to move the organisation forward.
The following steps are included in the decision-making process: Identifying the difficulty, the manager finds a problem and ascertains the circumstances that gave rise to it in this stage.
In order to find the optimal answer to a problem, the decision-making process enables the examination of all potential solutions.
The steps involved in making a decision are define, identify, assess, consider, implement, and evaluate.
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you can continue your by staying up to date and seeking opportunities to improve your career skills.
Staying up to date and seeking opportunities to improve your career skills tips are:
1. Take Professional Development Courses
Professional development courses can help you expand your professional skill set, learn something new, or even earn academic credit to put towards a degree.
2. Make use of online tools
There are several free educational and informational tools available online. To keep up with the most recent developments, participate in instructional webinars, follow the blogs or social media accounts of industry leaders, or bookmark and often check industry news websites and online forums.
3. Participate in Business Events
Professional gatherings are a great opportunity to see how your industry is changing and growing.
4. Online community
You understand the value of creating and keeping a network of connections as an independent consultant to guarantee a consistent flow of work.
5. Go back to school or earn a certification
Even though they often involve a greater time and expense commitment, continuing education and certification programs may increase dependability and show a dedication to your career.
6. Become tech savvy
Keeping up with the most recent developments in technology is essential to keeping your competitive advantage since it is evolving quickly. Consider initially keeping up with the technology that directly affect your business and those of your clients.
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which of the following statements is true?group of answer choiceswith floating exchange rates, the foreign exchange market determines the exchange rate, whereas with a merging currencies approach, a nation adopts another country’s currency.with hard exchange rate pegs, the market determines the exchange rate with some intervention from the central bank, whereas with soft exchange rate pegs, the central bank sets a fixed currency.the main difference between floating exchange rates and soft exchange rate pegs is that the market completely determines soft exchange rate pegs, while floating exchange rates are influenced by central bank interventions on occasion.floating exchange rates are relatively stable, whereas merging currencies can change a great deal in a short time.
The true statement about floating exchange rates is that with its adoption, the foreign exchange market can determines the exchange rate whereas with a merging currencies approach, a nation adopts another country’s currency.
In economics, a floating exchange rate refers to a regime whereby the currency price of a nation is set by the Forex market based on supply and demand relative to other currencies. This regime is in contrast to a fixed exchange rate in which the government entirely or predominantly determines the rate. Most country's currency prices can be determined in two ways: either by a floating rate or a fixed rate. As the mentioned above, the floating rate is usually determined by the open market through supply and demand, therefore, if the demand for the currency is high, the value will increase. If demand is low, this will drive that currency price lower.
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which of the following is not a form of debt financing? a.crowdfunding b.personal credit cards c.a bank loan d.borrowing from family and friends e.a loan from the small business administration (sba)
MM showed that, in the absence of taxes, debt financing is neither better nor worse than equity financing because the asset to be financed is the same.
A company can generate money for working capital or capital expenditures by selling debt instruments to retail and/or institutional investors through the debt financing process. The individuals or groups that receive the cash become creditors and are guaranteed that the loan's principle and interest will be repaid. The equity financing procedure, which involves issuing stock in a public offering, is another way to raise money in the debt markets.
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__________ is a binary integer programming problem that involves choosing which possible projects or activities provide the best investment return.
a. Market share optimization problem
b. Capital budgeting problem
c. Fixed-cost problem
d. Location problem
b. Capital budgeting problem
A capital budgeting problem is a binary integer programming problem that involves choosing which possible projects or activities provide the best investment return.
A binary number is more than a few expressed inside the base-2 numeral device or binary numeral system, a technique of mathematical expression that makes use of only symbols: commonly "zero" and "1". the bottom-2 numeral machine is a positional notation with a radix of two. every digit is known as a bit or binary digit.
In pc applications, where binary numbers are represented through the most effective two symbols or digits, i.e. 0 (0) and 1(one). The binary numbers here are expressed within the base-2 numeral machine. for instance, (101)2 is a binary variety. every digit in this system is said to be a piece.
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it is argued that certain industries should be protected from foreign competition because they are needed to secure the united states from foreign aggression. this argument is called the argument.
This argument is called the argument: of national defense.
An issue is a declaration or institution of statements referred to as premises supposed to determine the diploma of reality or acceptability of another announcement known as the conclusion. Arguments can be studied from three predominant views: the logical, the dialectical, and the rhetorical perspective.
A controversy through example (also referred to as the argument from example) is an argument wherein a claim is supported by means of providing examples. maximum conclusions drawn in surveys and thoroughly managed experiments are arguments by means of instance and generalization.
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true or false: for the federal government to have antitrust jurisdiction, the particular activity must be in or affect interstate commerce.
The assertion is accurate.
How is federal law enforcement able to enforce antitrust laws?The following are the three primary techniques used to enforce federal antitrust laws: by the Antitrust Division of the Department of Justice in both criminal and civil enforcement actions. Civil enforcement actions have been taken by the Federal Trade Commission. Private individuals file lawsuits with claims of damage.
Why do government agencies enforce antitrust laws?Governments create antitrust laws in order to safeguard consumers from unscrupulous company activities and promote fair competition. Numerous dubious commercial practises, such as market division, bid rigging, price fixing, and monopolies, are subject to antitrust legislation.
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comparable worth includes the idea that women and men should be paid on the same scale even if they are doing different jobs, if these jobs involve equivalent skill, effort, and responsibility. group of answer choices true false
The following statement "Comparable worth includes the idea that women and men should be paid on the same scale even if they are doing different jobs, if these jobs involve equivalent skill, effort, and responsibility' is true
An adult female person is a woman. Girls are female humans who have not reached maturity. In phrases like "women's rights," the plural form of the pronoun "female" is occasionally used to refer to all women, regardless of age. The one pair of X chromosomes that a woman typically receives from her parents determines her ability to conceive and give birth from adolescence until menopause.
More specifically, the lack of a female baby's SRY gene from either s-ex chromosome determines the sex differentiation of the female foetus. The female reproductive system, which consists of the ovaries, fallopian tubes, uterus, vagina, and vulva, is different from the male reproductive system in terms of anatomy.
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the feed-mix problem from agricultural applications is a special case of the more general part 2 a. chemical-balance problem. b. product-mix problem. c. labor scheduling problem. d. diet problem.
The more widespread issue of part diet is exemplified by the agricultural feed-mix problem.
Why do people eat so many different kinds of food?In addition to providing the body with a variety of nutrients, promoting good health, and decreasing the risk of disease, eating foods from the five major food groups keeps your diet interesting by offering a variety of flavors and textures.
Which of the four nutritional issues are they?The following are major nutritional issues: 1) Nutritional deficiency in mothers; 2) malnutrition of protein and energy; 3) a lack of vitamin A; 4) Failure to breastfeed; 5) dependence on breastfeeding; 6) improper use and preparation of artificial milk products.
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hasan electric declared a dividend of $.48 per share on monday, october 18. the dividend will be paid on monday, november 15, to shareholders of record on friday, october 29. which one of the following is the ex-dividend date? multiple choice tuesday, october 26 wednesday, october 27 thursday, october 28 wednesday, november 10 thursday, november 11
On Monday, October 18th, Hassan Electric announced a dividend of $.48 per share. On Friday, October 29th, the dividend will be distributed to shareholders of record as of Monday, November 15th. The ex-dividend date in this case is October 27, a Wednesday.
The day when a company's board of directors declares a dividend payment is referred to as the declaration date or announcement date. It is October 18 in this instance.
The ex-dividend date is typically two business days prior to the record date and is currently established by the NYSE. It is now October 27 in this instance.
The corporation checks to discover who the shareholders of record are on the record date. T+2 business days following the ex-date is the record date. In this instance, the date is October 29. A dividend is paid to investor accounts on the payment day. It is November 15 in this instance.
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In each of the following independent situations, determine the dividends received deduction for the calendar year C corporation. Assume that none of the corporate shareholders owns 20% or more of the stock in the corporations paying the dividends. Income from operations Expenses from operations Qualifying dividends Almond Corporation 700,000 (600,000) 100,000 Banana Corporation $800,000 (860,000) 100,000 Cherry Corporation $900,000 (910,000) 100,000 Click here to view the dividend received deduction table. a. The dividends received deduction for Almond Corporation is b. The dividends received deduction for Banana Corporation is c. The dividends received deduction for Cherry Corporation is 70,000 X 70,000X 63,000 X
Dividends Almond Corporation=,[tex]700001.2[/tex] Banana Corporation=[tex]800001.72[/tex] Cherry Corporation=[tex]900001.82[/tex]
Dividends received deduction =total ordinary dividends./ qualifying for this deduction*"percent qualifying for deduction
dividends Almond Corporation= [tex]700,000+ (600,000) /100,000 *20[/tex]%=[tex]700001.2[/tex]
Banana Corporation= $[tex]800,000+ (860,000)/ 100,000*20[/tex]%=[tex]800001.72[/tex]
Cherry Corporation=[tex]$900,000 +(910,000)/ 100,000 *20%[/tex]%=[tex]900001.82[/tex]
A corporation that gets dividends from other corporations in which it owns stock is entitled to a tax deduction known as the dividends-received deduction under U.S. federal income tax law. This deduction aims to lessen the effects of supposed triple taxation. If not, the corporation that made the earnings would be taxed first, followed by the corporate shareholder, and finally the individual shareholder. Although Congress permitted the double taxation of companies, it did not intend for a triple tax to be imposed on corporate profits at every stage of distribution. The consolidated return regulations, which permit related firms to file a single consolidated return for U.S. federal income tax purposes, are complemented by the dividends-received deduction.
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To maximize profits, a firm should hire additional resources as long as each additional resource unit adds more to costs than it does to revenue. O True O False
Yes it is true that To maximize profits, a firm should hire additional resources as long as each additional resource unit adds more to costs than it does to revenue.
Profit maximization is a process that businesses go through to make sure the best levels of output and prices are realized in order to maximize their returns. The company modifies important variables like sale price, production costs, and output levels in order to achieve its profit objectives. Profit maximization is a desirable goal in business, but it can be detrimental to the client if, for instance, lower-quality labor and materials are employed or if the company decides to charge more to complete projects.
The hardest element of the goal of profit maximization is that it ignores non-tangible advantages like quality, image, technological breakthroughs, etc.
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Kim and Kanye were married and owned a vacation home called God's land as tenants by the entirety. One night,
Kim had too much to drink and got into an accident. She hit a car driven by Tupac, injuring him badly. Tupac sued and obtained a $2,000,000 judgment against Kim. Because Kim had insufficient insurance to pay this amount, Tupac wants to satisfy the judgment against God's Land. Which of the following is true in most American jurisdictions that allow tenancy by the entirety? Hint: Sawada v. Endo applies that view.
A: Tupac should be able to reach Kim's half-interest in God's Land, because tort judgments are generally an exception to the rule against unilateral severance.
B: Tupac will not be able to attach God's Plan at all, because property held in tenancy by the entirety is not subject to debts of one spouse only.
C: Tupac will not be able to reach God's Land now but can create a lien on the property, which she can enforce upon sale of the property.
D: Talia should be able to reach the entirety of Greenacre, because Kim was entitled to possession of the whole.
Tupac will be unable to attach God's Plan because property held in tenancy by the entirety is not subject to debts of one spouse only, as is the case in the majority of American jurisdictions that allow tenancy by the entirety.
The tenure system based on the leasehold is temporary ownership over land in order to hold land.
The property details, rental sum and deposits, tenancy period and renewal option, landlord's responsibilities, tenant's obligations, house rules, restrictions and constraints, and how to resolve disagreements should all be included in a Tenancy Agreement.
Hence, the correct answer is "B" option.
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as you’ve learned in this course, stakeholders are people who invest time, interest, and resources into the projects you’ll be working on as a data analyst. let’s say you’re working on a project involving data and strategy. based on what you find in the organizational chart, if you need information from the primary stakeholder, who can you ask?
Vice-President, Data & Strategy, Data management, analysis, and decision-making procedures are governed by a set of tools, procedures, and guidelines known as data strategy.
What is data so crucial to strategy?Long-term company objectives are supported by data strategies that enable innovation and value generation in line with current and anticipated market trends. In addition, analysts claim that the lack of a data strategy to support sound decision-making is the primary reason why the majority of businesses today fail.
A data strategist is what?The main duties of a data strategist are to establish and manage relationships, as well as to recognize, plan, coordinate, and manage all processes involving the blending of data from multiple sources into a coherent whole.
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in the long-run, . group of answer choices all of the following answer choices are correct. inflation depends primarily upon the money supply growth rate there is a tradeoff between the inflation rate and the natural rate of unemployment the natural rate of unemployment depends primarily on the level of aggregate demand
In the long-run, inflation depends primarily upon the money supply growth rate.
Inflation refers to a popular boom inside the costs of products and offerings in an economy. when the overall fee degree rises, every unit of forex buys fewer items and services; consequently, inflation corresponds to a discount inside the purchasing power of cash.
Inflation is the rate of boom in costs over a given period of time. Inflation is generally a extensive measure, including the general increase in fees or the growth inside the cost of residing in a rustic.
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Reinforcement theory attempts to explain behavior change by suggesting that behavior with negative consequences tends to be repeated, whereas behavior with positive consequences tends not to be repeated.
Group startsTrue or False
True, unselectedFalse, unselected
Group ends
This claim is untrue; reinforcement theory does not attempt to explain behavior change by arguing that actions with negative consequences are more likely to be repeated than those with positive ones.
Reinforcement theory: What is it?Reward, punishment, and extinction are all methods used to change certain behaviors, according to the psychological theory known as reinforcement theory, which claims that actions are influenced by the consequences they bring. Behaviorist B.F. Skinner was a major contributor to the development of contemporary principles in reinforcement theory.
Consequences can influence people's behavior in either a good or bad way, according to the idea of reinforcement. The ability to repeat a behavior over time is influenced by positive reinforcements; by contrast, negative reinforcements increase the likelihood of an action occurring without any unfavorable effects.
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An increase in the expected price level shifts short-run aggregate supply to the.
An increase in the expected price level shifts short-run aggregate supply to the short-run but not the long-run aggregate supply curve left.
long-runA lengthy run is a period of time when a manufacturer or producer is able to make flexible manufacturing decisions. Based on predicted earnings, businesses can either increase or decrease production capacity, or enter or depart an industry. Long run: The elements connected with production, as well as the accompanying costs, are vary in the long term. During this time, a company gains decision-making flexibility. Furthermore, a company might anticipate increased rivalry in the long run.
COMMON People use in the long run or over the long run to describe how things happen or evolve over time.
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After the increase in the price level, the quantity of money demanded at the initial interest rate of 9% will be (greater, less) than the quantity of money supplied by the Fed at this interest rate. People will try to (increase, decrease) their money holdings. In order to do so, people will (buy, sell) bonds and other interest-bearing assets, and bond issuers will find that they (have to offer higher, can offer lower) interest rates until the money market reaches its new equilibrium at an interest rate of BLANK.
The change in the interest rate that you found previously will cause residential and business investment spending to (fall, rise), leading to (an increase, a decrease) in the quantity of output demanded in the economy.
The amount of money sought at the initial interest rate of 9% will be greater than the amount of money given by the Fed at this interest rate after the increase in the price level.
Which interest rate do you mean?In addition to the principal amount, the lender will charge the borrower an interest rate. Given the time worth of money, a person who deposits money in a bank or other Financial institution also makes additional money, known as interest, which is paid to the receiver. 2023 could see an increase in mortgage rates. This year, rates have increased due to a combination of factors including high inflation, a robust housing market, and changes in Federal Reserve policies. However, we might observe a decline in mortgage rates if a significant recession occurs.
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the expected return on the market is 18%. the expected return on a stock with a beta of 1.2 is 20%. what is the risk-free rate?
The Risk-free rate is 8%.
By risk, what do you mean?
Risk is defined as the potential for future earnings or outcome to differ from expectations. Risk is a measure of how much uncertainty an investor is willing to accept in order to make a profit from their investment. Risks come in a variety of forms and come from various conditions.
Briefing:
Under CAPM, Ke= Rf + β(Rm-Rf)
Rf-risk-free rate (treasury bill rate), β= Beta, Rm= Return on market.
Using this model, we can work out the risk free rate as follows:
DATA
Ke-20%
Rf- ?
β-1.2
Rm- 18%
substituting, we have
0.2= Rf + 1.2× (0.18-Rf )
0.2 = Rf + 0.216 - 1.2Rf
1.2Rf-Rf= 0.216 - 0.2
0.2Rf = 0.016
Rf =0.016/0.2=0.08
Rf = 0.08 × 100 = 8%
Risk-free rate = 8%
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The ______model of corporate social responsibility (CSR) asserts a business nor the individuals who work for it are exempt from the ordinary ethical responsibilities to cause no harm, prevent harm, and sometimes do goodA) StakeholderB) EconomicC) PhilanthropicD) Integrative
The Stakeholder model of corporate social responsibility (CSR) asserts a business nor the individuals who work for it are exempt from the ordinary ethical responsibilities to cause no harm, prevent harm, and sometimes do good.
A company or the people who work for it are not free from the general ethical duties that everyone has to create no harm, prevent harm, and occasionally do good.
The stakeholder theory is a business ethics and organizational management theory that takes into account many constituents influenced by company entities, such as employees, suppliers, local communities, creditors, and others.
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A set of procedures and sources used by managers to obtain everyday information about pertinent developments in the environment is ___________.
a) Marketing
b) Crowdsourcing
c) External reports
d) The internal reports systems
e) The marketing intelligence system
Option e is correct. A set of procedures and sources used by managers to obtain everyday information about pertinent developments in the environment is the market intelligence system.
A marketing intelligence system is a collection of processes and resources that managers utilize to get daily updates on significant changes in the environment in which they work. Data on the market are provided by the marketing intelligence system.
Among the marketing and behavioral topics that haven't gotten much attention is marketing intelligence. Although marketing intelligence may be viewed as an ancillary responsibility of the sales force, due to their position at the perimeter, they can give their organization immediate access to crucial information about consumers and competitors. In this study, attention has been given to managerial elements that were influenced by personal traits like organizational commitment, including communication, participation in decision-making, feedback, and recognition. The updated version of the model suggests that organizational commitment is the primary determinant in what drives behavioral effort.
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Belinda thinks her company should use a push strategy for its new product line because it needs to educate consumers on how to use the product. How does a push strategy promote products?.
Push strategy promote products through personal selling to educate consumers on how to use the product.
What do you mean by "personal selling"?Personal selling, often known as face-to-face selling, is a sales strategy in which one salesman attempts to convince a customer to buy a product. It's a form of advertising where the salesperson uses their skills and knowledge to try to seal the transaction.
Why is personal selling so important?Personal selling enables a salesperson to highlight a product and tailor their pitch for each prospect, which aids in closing a sale. Professional salespeople are knowledgeable and creative.
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On december 31, brown company issued $750,000 of 20-year, eight percent bonds payable for $621,307, yielding an effective interest rate of ten percent. Interest is payable semiannually on june 30 and december 31. Prepare journal entries to reflect (a) the issuance of the bonds, (b) the semiannual interest payment and discount amortization (straight-line interest method) on june 30, and (c) the semiannual interest payment and discount amortization on december 31.
(a) Debit Cash 621,307
Credit Bonds Payable 750,000
Credit Discount on Bonds Payable 128,693
(b) Debit Interest Expense 37,500
Debit Discount on Bonds Payable 8,125
Credit Cash 45,625
(c) Debit Cash 37,500
Debit Discount on Bonds Payable 8,125
Credit Interest Expense 45,625
By interest rate, what do you mean?The sum that the borrower demands from the lender in addition to the principal amount is known as the interest rate. Regarding the receiver, a person who invests money in a bank or another financial institution also makes extra income due to the time worth of money, which is known as interest earned by the depositor.
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