Financial Statement Presentation
Olin Corp. reported the following amounts for the year just ended:
Land $90
Trademarks 16
Equipment 83
Buildings 110
Goodwill 32
Accumulated amortization 10
Accumulated depreciation 55
Prepare a partial balance sheet for these amounts.
Property, Plant and Equipment (net) Goodwill Intangible Assets

Gap 3 of the gap model of service quality examines whether a service is delivered as expected.

Using the gap model of service quality, experts can evaluate customer satisfaction and identify areas for improvement. Whether they are sales- or service-focused, most organisations have a customer service component.

The third gap in the concept is the performance gap, which indicates the mismatch between service quality requirements and service delivery. A service gap is a mistake, a discrepancy between expectations and actual performance, or between planned and actual performance.

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It is correct to choose option (d), i.e.,

I. Investing in thirty unrelated assets effectively eliminates diversifiable risks.

II. There is no compensation for taking risks that can be diversified.

III. Diversifiable hazards are typically linked to a specific company or industry.

Diversifiable risk is the possibility that a security's price will change due to its special characteristics. This kind of risk can be decreased and finally eliminated by diversifying an investor's portfolio.

As part of the risk management strategy known as diversification, the investments in a portfolio are combined in a wide range. A diversified portfolio incorporates a range of several asset classes and investment vehicles in order to lessen exposure to any one asset or risk.

Unsystematic risk is risk that is particular to a firm (also known as diversifiable risk). A strike, a natural disaster like a fire, or even something as mundane as falling sales could all pose this kind of risk. Two common categories of unsystematic risk are business risk and financial risk.

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When the stock rate equals the strike price, the option contract has zero intrinsic value and is at the money.

Therefore, there is actually no motive to exercise the contract when it can be sold in the market for the equal price. The choice contract is no longer exercised and expires worthless

Assume that you have identified the inventory on which you want to make an picks trade. Your next step is to pick out an picks strategy, such as buying a name or writing a put. Then, the two most important concerns in identifying the strike price are your chance tolerance and your desired risk-reward payoff.

An option's strike price tells you at what fee you can purchase (in the case of a call) or promote (for a put) the underlying security before the contract expires

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1. The given statement is TRUE

The choreographer rigorously analyzes design tradeoffs and executes with discipline while cultivating creative and collaborative relationships.

The art or practice of creating actual body movement patterns (or representations of them) in which motion, shape, or both are defined is known as choreography. A choreographer is a person who makes choreographies through choreographing, which is the practice of choreography. Most frequently, it alludes to choreography for dance.

Dance notation is sometimes used to communicate the real design, which is often referred to as "choreography" in this context. Dance choreography is often referred to as dance composition. Dance choreography includes the use of organic unity, rhythmic or nonrhythmic articulation, theme and diversity, repetition, and other compositional elements. During the choreographic process, improvisatory approaches may be employed to come up with innovative movement notions. Usually, dances that are meant to be presented as concert dances are created through choreography.

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You run a company where workers are frequently called away from their desks for up to 30 minutes at a time. Because they don't want to spend the time to log on again when they get back, many people don't shut down or secure their laptops before leaving.

An alphanumeric keyboard and screen make up a compact, portable personal computer (PC) known as a laptop, laptop computer, or notebook computer. Although 2-in-1 PCs with a detachable keyboard are frequently advertised as laptops or as having a "laptop mode," laptops traditionally feature a clamshell form factor with the screen mounted on the inside of the higher lid and the keyboard mounted on the inside of the lower lid. Laptops are convenient for mobile use since they can be folded shut for transportation. They are named after the fact that, when in use, they can almost be placed on a person's lap. Laptops are utilized in many different contexts nowadays, including work, school, gaming, web browsing, personal multimedia, and basic home computer use. As of 2022, the phrases laptop computer and notebook computer are synonymous in American English; nevertheless, in other English dialects, one or the other may be preferred. Although the terms "notebook computers" or "notebooks" used to refer to a certain size of laptop (initially smaller and lighter than standard laptops of the time), the names have since come to imply the same thing, and "notebook" no longer refers to any specific size.

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When johnny earle was 18, he wanted to start his own business, so his mother, lorraine earle, used her own credit card to help him. according to the chapter, this would be considered use short-term debt financing.

Trade financing and other short-term financing sometimes involve guarantees like accounts payable or inventories. In exchange for quick cash, a business agrees to deliver or sell its amounts owed to the creditor (also called factoring). Short-term loans, like loans for working capital, are typically used for general purposes and support a company's everyday business operations, even though some loans for businesses and forms of project financing are typically intended for a specific purpose, like construction or the purchase of equipment. company.

Depending on the size, industrial sector, location, and the company's commitment to managing environmental and social risks, a short-term financing transaction may involve minor to complex environmental and social difficulties.

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the journal entry to record this retirement includes a debit of $200,000.

An amount that endures a long-term liability and is high-quality to bondholders with the aid of the issuer. Bonds a type of debt that wishes to be paid back for.

Example of Bonds Payable, Usually public utilities difficulty bonds to help finance a new electric powered energy plant, hospitals difficulty bonds for new buildings, and governments difficulty bonds to finance projects, operating deficits, or to redeem older bonds that are maturing

liabilities, The “Bonds Payable” line object can be located in the liabilities part of the stability sheet. Since bonds are financing devices that signify a future outflow of money — e.g. the activity cost and primary repayment — bonds payable are regarded liabilities.

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The gross pay of the malcolm’s employe is $ 104,935.0133.

Gross pay is what an employee earns before taxes, benefits and other  withholdings are deducted from pay. the amount that is final after taking into account all deductions is the net salary or household salary.

Calculation:-

net pay = $39560.50

gross pay × 37.7 % = net pay

X × 37.7 /100 = $39560.50

X = $39560.50 × 100 ÷  37.7

= $ 104,935.0133

Basic income is the salary agreed between the company and the employee and now does not include overtime or bonuses. Gross wages, but this is the amount paid before taxes or other deductions, consisting of overtime wages and bonuses.

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The origin of your data is a matter of concern for your stakeholders. The company that conducted the analyses you mentioned in your presentation is unknown to them. They are raising data-based objections, therefore that's what they are.

Data are a collection of discrete values that, when combined, can describe a variety of aspects of reality, including quantity, quality, facts, statistics, and other fundamental meaning-bearing units. Alternatively, data can simply be a collection of symbols that can be further interpreted in the pursuit of knowledge. Each value in a group of data is referred to as a "datum" in this context. Most often, data is arranged into tables or other structures to give it greater context and meaning and to enable it to be used as data in other, larger structures. When doing a calculation, data might act as variables. Data can be used to represent both concrete measures and impersonal ideas. Data are employed in almost every element of organizational human activity, including economics and scientific research. Field data are those that are collected in an uncontrolled, natural environment.

Business advancement is made possible by establishing baselines, standards, and targets using high-quality data. Data gives you the power to measure, allowing you to establish performance goals and establish baselines and standards. A baseline is the condition of a place before a certain solution is used.

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The price level that one will choose to maximize profits is $7.65

Profit maximization in economics refers to the process by which a firm determines the price, input, and output levels that will result in the highest possible total profit in the short or long run. Profit maximization identifies that point that is, the optimum output at which your company is most profitable.

In other words, at the maximum level of output, the profit-maximizing quantity and price can be determined by setting marginal revenue equal to zero. When the total revenue curve reaches its maximum value, marginal revenue equals zero. A scheduled airline flight is an example.

In this situation, from previous experience, the competitor has a marginal cost of $ 7.66 and the marginal costs are $ 7.64, therefore the ideal price will simply be below the price of the competitor and be above the marginal cost.

This will be $7.65.

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Answer:

Explanation:

1. The raise of influencer marketing applied on small businesses will demands digital cameras specially when the business owners managed their brands.

2. Every eCommerce must buy digital cameras because the costs for external photographers at long term it is not redituable.

Economists often assert that a person who receives an in-kind transfer payment (from government) has a higher income as a result. but an in-kind transfer is not money income.

A transfer in-kind consists either of the transfer of ownership of a good or asset other than cash without any counterpart.

Economists think about in-kind, many countries provide large in-kind transfer although standard economic theory says cash transfers would be more efficient. Here is some new evidence evaluating the many justifications for in-kind transfer; it seems paternalism.

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Debit to the cash account will be included in the entry to document this transaction.

Each journal entry includes the date, the credit and debit amounts, a brief description of the transaction, the accounts involved, and other details pertinent to that specific business transaction. Depending on the firm, it could include information such as a list of the impacted subsidiaries, tax information, and other things.

All company actions are officially documented by journal entries. Any financial activity that has an impact on the firm qualifies as a transaction under the broadest definition. They cover all financial exchanges, including salary, costs, and payroll as well as interest and depreciation payments. They are not only limited to the buying and selling of products and services.

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A company's hiring manager attract workers who are motivated to advance in their field by provide training.

Business managers motivate staff members to work hard so that the company may run smoothly and profitably. They should be proficient in the following fields, and they may even be experts in one or more of them: finance, marketing, and public relations.

A corporate manager may also be skilled in the following technical fields: law, science, and computer programming. Business managers may even have control over human resources in some situations. In many firms, the position may be created to release the owner of responsibilities so that they may concentrate on particular elements of business growth.

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Education can  be a powerful tool regularly known as the first rate equalizer: it may open the door to jobs, resources, and skills that assist someone no longer only live to tell the tale, but thrive.

This is why access to first-class education is a globally-identified approach to poverty. The relationship between Education and economic increase. many years of studies verify that elevated investment in schooling leads to accelerated monetary growth. This consists of better salaries for individuals, more body of workers effectiveness, and better gross home product.

Education affords you possibilities for a activity and makes you recognize the desires and needs of the people. It also creates a process for your self and others. subsequently, training is the nice weapon to fight towards decreasing poverty.

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The total interest expense related to these bonds for the current year ending on December 31 is $5,180.

The bond has a $74,000 face value, and a 9% interest rate, was issued on January 1 and has a 5-year term. Since the question clearly asks for the entire expense relating to the current year ending December 31, we shall compute the interest expense for one year; the semi-annual interest payment won't affect the calculation in this.

Interest expenses are calculated as follows: Principal * Interest Rate * Period = $74,000 * 9% * 1 = $33,300. Semiannual interest payment = face value of bonds x rate of interest x no. of months/12 = $74000 x 7% x 6/12 = $2,590.

Total interest expense for the current year ending on December 31 = Semiannual interest payment x 2 = 2590 x 2 = $5,180.

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The statement about the WAN connections and their cost is a True statement.

WAN stands for Wide Area Network. This type of network connection is used by organizations or firms as they require a large number of setups to be covered at the same time. They have to choose a particular Network Service Provider that provides them connection of the Internet at a reasonable cost. But when the corporation decides to change from Network Service Provider to Internet Service provider due to any issues, they will have to pay the price of the ISP on the basis of bandwidth used by the ISP as each ISP works on a specific bandwidth as designated to them by the government so the cost of internet are also based on bandwidth.

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Tomas takes out Josefina to a very nice restaurant broad way blues, and puts his coat on the coat rack by the front door. When Tomas finishes his dinner, he returns for his coat but it is missing. He talks to the manager of the restaurant who claims broad way blues is not responsible for the coat. He is not correct. A manager who  is responsible for managing and taking care of the restaurant, and the restaurant broad way blues is responsible for the coat.

A manager is a professional who takes a leadership role in an organization and manages a team of employees.

Thy are the line of communication between a company's employees and it's high-level executives or between the  high level executives and the customers.

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One of the reasons that marketers of new, innovative products often start out with a price skimming strategy rather than a market penetration strategy is that it is easier to lower prices than to raise them.

When offering a product or service for the first time, a company may use the price-setting approach known as "price skimming." Skip content that offers explanations, anecdotes, statistics, or other elaboration when you are skimming. The introduction, chapter summaries, first and last sentences of paragraphs, bold words, and text elements should be your primary points of attention rather than reading every word in great detail.

Skim pricing, often referred to as price skimming strategies, is a pricing strategy that establishes high initial costs for new products before lowering them as rivals enter the market. Penetration pricing, which sets low initial prices for newly released products in an effort to attract a large consumer base, is the reverse of skim pricing.

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the benefit is usually income tax-free you should consult with your tax advisor if you receive a death benefit payment.

The management wants to maintain a minimum cash balance of $40,000. The answer is, $25000.

The amount that needs to be borrowed is the cash shortfall which is the difference between cash balance calculated considering the present opening cash balance, the cash receipt and disbursement and the budgeted cash balance of $40000

The cash balance now is opening cash balance plus expected  cash receipt less expected cash disbursement

Opening cash balance     $5000

Cash receipt                      $80000

cash disbursement           ($70,000)

Cash balance                    $15,000

Budgeted cash balance    $40,000

actual cash balance          ($15,000)

borrowing                           $25,000

Management of the activities of setting the strategy of an business enterprise and coordinating the efforts of its personnel (or of volunteers) to perform its objectives thru the software of to be had assets, such as monetary, herbal, technological, and human assets.

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If an unexpected decline in aggregate demand pushes a market economy into a recession, market forces will lead the economy to crash, and a protracted period of low conditions is what is typically expected to happen.

A market economy is one in which there are no price controls or restrictions on the freedom of contracts, and all suppliers and consumers are free to set their own prices and are guided by price signals produced by forces of supply and the demand. The existence of factor markets, which are crucial in determining how capital and production factors are distributed, is a key feature of a market economy. Market economies can take on a variety of forms, from minimally regulated free-market but also laissez-faire systems, where state activity is restricted to providing public goods and services and protecting private ownership, to interventionist forms, in which the government actively participates in advancing social welfare as well as special interests.

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The inverse definition of an exchange rate is the quantity of foreign currency that may be purchased with one unit of domestic currency.

The exchange rate declines if there is a rise in supply while there is no change in demand for US dollars. If demand remains unchanged but supply of US dollars declines, the exchange rate increases.

The currency exchange rate is one of the most significant determinants of a country's relative level of economic health, along with variables like interest rates and inflation. A currency with a higher value makes imports cheaper and exports more expensive in foreign markets.

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For all intents and purposes, we can consider the amount of dollar assets supplied to be fixed in terms of the exchange rate because it predominantly consists of American bank deposits, bonds, and stocks.

There are two types of exchange rates: fixed and variable. The country's central bank sets the fixed exchange rate, while the dynamics of market demand and supply set the floating rate. The exchange rate declines if there is a rise in supply while there is no change in demand for US dollars. If demand remains unchanged but supply of US dollars declines, the exchange rate increases. The currency exchange rate is one of the most significant determinants of a country's relative level of economic health, along with variables like interest rates and inflation. A currency with a higher value makes imports cheaper and exports more expensive in foreign markets.

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Mia's goal for the company this year is to sell its product line internationally. she feels this will increase profits within the next three years by as much as 30%. Mia is developing a strategy for the company.

An organization's long-term objectives and the plan it has to achieve them are referred to as its strategy. In other words, it demonstrates the strategy for achieving the stated goal. The specific steps taken to accomplish the objectives in accordance with the strategy are referred to as a tactic. A plan outlines the ways by which the outcomes (goals) will be accomplished (resources). Strategy can be predetermined or it can develop organically when an organization competes or changes its surroundings. It entails tasks like strategic planning and strategic thought. Business, operational, and transformational strategies are all types of strategy. The five Ps each stand for a different method of strategy. Plan, Ploy, Pattern, Position, and Perspective fall under this category. These five factors make it possible for a business to create a more effective plan.

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While planning for retirement, they still need to take care of their daily financial obligations. Between the ages of 19 and 60, the mean pulse rate is 70 beats per minute.

Gender, genetics, access to healthcare, hygiene, diet and nutrition, exercise, lifestyle, and crime rates are all important variables that affect life expectancy. Evidence-based research shows that genetics and lifestyle choices are the two main determinants of longevity.

Due to the effects of aging-related pancreatic islet dysfunction and increased insulin resistance, older adults are at a high risk of developing type 2 diabetes.

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The four basic tools using which the Federal Reserve Board fine-tunes money growth are reserve requirements, discount rates, credit controls, and open market operations.

The Federal Reserve's open market operations (OMOs)—the purchase and sale of securities in the open market by a central bank—are a key tool in the implementation of monetary policy. The Federal Open Market Committee establishes the short-term goal for open market operations (FOMC).

The Federal Reserve uses open market operations to move the federal funds rate and influence other interest rates. It does this to either stimulate or slow the economy. By purchasing Treasury securities, the Fed can increase the money supply and lower the fed funds rate.

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As a general rule, it is true that employee involvement in the planning and implementation of change is more important the more complicated the proposed change.

Employee participation in the planning and implementation of change is crucial, and this is true regardless of how complex the change is. Employees are individuals who have been hired to perform tasks for their employer, also referred to by the person or business they work for. Individuals are considered as employees by the IRS if the business has authority over the tasks performed.

A salesperson at the a major store is an illustration of an employee. The worker is regarded as performing jobs in a prescribed manner since they must, for example, wear name badges and welcome customers in a particular way.

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KPR Contracting Co.'s main product will incur cost of:

a) From the above, electricity should be included in the manufacturing overhead. Factory overhead, also known as manufacturing overhead, work overhead, or factory burden in American English, is the total cost of maintaining all production facilities for a manufacturing firm that cannot be directly tied to a product. Usually, indirect costs and indirect labor are impacted. Manufacturing overhead costs frequently include the depreciation of equipment, wages paid to factory workers, and electricity used to operate the equipment.

b) using the formula,

Total manufacturing cost = Direct materials + Direct labor + Manufacturing overheads.

= 5.75+10.90+2.27

= 18.92

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Using the total cost method, the price that Pinkin Incorporated should charge per the new phone model is $197.50.

The total cost method involves adding variable and fixed costs to compute the total cost.

The markup is then applied to the total costs to get the total markup cost before dividing it by the number of units expected to be sold.

The result of the division operation above is the expected selling price per unit.

Desired markup on total cost = 25%

Expected sales units = 30,000 phones

                                                       Per unit   Total Costs

Variable costs:

Direct materials                                $22        $660,000

Direct labor                                       $47         1,410,000

Variable overhead per unit             $27           810,000

General and administrative costs   $57         1,710,000

Fixed costs:

Factory overhead                                              85,000

General and administrative costs                    65,000

Total costs                                                 $4,740,000

Markup (25%)                                                1,185,000

Total markup costs (estimated sales revenue) = $5,925,000 ($4,740,000 x 1.25)

The selling price = $197.50 ($5,925,000 ÷ 30,000)  

Thus, the selling price of each phone, based on the total cost method, is $197.50.

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The firm could best reduce its exposure to exchange rate risk by issuing bonds denominated in: Canadian dollars.

When making investments abroad, exchange rate risk cannot be completely avoided, but it can be greatly reduced by using hedging strategies. Investing in hedged securities like hedged ETFs is the simplest solution. A hedged ETF's fund manager can handle the FX risk at a significantly reduced cost.

Money ETFs: The most popular methods of hedging against exchange rate risk are forward contracts and currency options, but small businesses may not have the resources and time for them. For SMEs and retail investors as an option, currency exchange-traded funds can reduce the foreign exchange risk.

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