Objectives of auditing. (Clear and detailed objectives were given on auditing)
Types of business risk. (Four types of business risk was given)
Discussion on importance of information technology auditing. (Able to clearly discuss four importance of information technology auditing.
Implications of information technology auditing in reducing business risk. (Able to provide four detailed implications on how information technology auditing can help to reduce business risk.)
References (Four journals were relevant. References were given in APA format)

Answers

Answer 1

Auditing serves several objectives, including ensuring the accuracy and reliability of financial statements, assessing compliance with laws and regulations, detecting and preventing fraud, and providing assurance to stakeholders. Business risks can be categorized into four types: strategic risks, financial risks, operational risks, and compliance risks.

Auditing has clear and detailed objectives, including verifying the accuracy and reliability of financial statements to provide assurance to stakeholders. It involves assessing compliance with laws and regulations, detecting and preventing fraud, and evaluating internal control systems. These objectives ensure transparency, accountability, and trust in financial reporting. Business risks encompass various factors that can affect an organization's success. Strategic risks pertain to the business's overall direction and market position, while financial risks relate to potential losses or disruptions in financial management. Operational risks focus on internal processes and systems, and compliance risks involve adherence to legal and regulatory requirements. Information technology auditing is of great importance in today's digital era. It ensures the reliability and security of IT systems and infrastructure by evaluating controls, identifying vulnerabilities, and detecting cyber threats. IT auditing also plays a crucial role in reducing business risks. Firstly, it enhances data security by assessing and improving the protection of sensitive information. Secondly, IT auditing ensures compliance with relevant regulations and industry standards, reducing legal and regulatory risks. Thirdly, it improves operational efficiency by identifying areas for optimization and streamlining IT processes. Lastly, IT auditing provides valuable insights and recommendations for informed decision-making, reducing risks associated with incorrect or incomplete information.

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Related Questions

Based on your consulting company in Assignment, you are to
prepare a calendar outlining when the following items must be filed
and/or paid:
T-4’s
ROE’s
WSIB
Corporate income tax
Source deduction

Answers

Here is a calendar outlining the due dates for each of the items you mentioned:

T-4's:

The deadline for filing T-4's is February 28th of each year. This means that you must provide your employees with their T-4 slips by this date.

ROE's:

You are required to issue an ROE (Record of Employment) as soon as possible after an employee’s last day of work, regardless of the reason why they left.

If your business submits ROEs electronically, you have up to five calendar days after the end of the pay period in which the employee’s interruption of earnings occurred to complete and submit the ROE to Service Canada.

WSIB:

The Workplace Safety and Insurance Board (WSIB) premium payments are due on a quarterly basis.

The payment deadlines for each quarter are:

Q1: April 30th,

Q2: July 31st,

Q3: October 31st,

Q4: January 31st.

Corporate Income Tax:

For most corporations, the filing deadline for corporate income tax returns is six months after the fiscal year-end.

The payment deadline for any balance owing is two months after the corporation's year-end date.

Source Deduction:

Employers must remit deductions from their employees' paychecks to the CRA no later than the 15th day of the following month.

If you are a new employer or have a new payroll program account with the CRA, your remittance frequency will be assigned based on the average amount of deductions you reported during the first few months of your operations.

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Suppose that the share of GDP paid to capital was always equal to 25% and the remaining 75% was going to labor. That is, Y₁ = A₂K0.25L0.75, where At is total factor productivity. If, over the course of 20 years, the capital stock had been growing at 2% per year, the labor force had been growing at 3% per year, and GDP had been climbing at a 3% per year, then total factor productivity must have been (a) growing at 7% per year. (b) growing at 5% per year. (c) growing at 0.25% per year. (d) falling at 5% per year. (e) falling at 0.75% per year.

Answers

The correct option is (b) growing at 5% per year. Total factor productivity (TFP) must have been growing at 2% per year.

Given that the share of GDP paid to capital was always equal to 25% and the remaining 75% was going to labor, we can write Y₁ = A₂K⁰.²⁵L⁰.⁷⁵, where At is total factor productivity.

For twenty years, the capital stock had been growing at 2% per year, the labor force had been growing at 3% per year, and GDP had been climbing at 3% per year.

The equation above can be rewritten as

Y₁ = A₂K⁰.²⁵(L₀×1.03)⁰.⁷⁵(K₀×1.02)⁰.²⁵.

Substituting the value of Y₁ by GDP,

we get GDP = A₂K⁰.²⁵(L₀×1.03)⁰.⁷⁵(K₀×1.02)⁰.²⁵.

Dividing both sides of the equation by K₀⁰.²⁵L₀⁰.⁷⁵,

we get: (GDP / K₀⁰.²⁵L₀⁰.⁷⁵) = A₂(K₀×1.02)⁰.²⁵(L₀×1.03)⁰.⁷⁵ / K₀⁰.²⁵L₀⁰.⁷⁵

                                            = A₂(1.02)⁰.²⁵(1.03)⁰.⁷⁵. GDP/K₀⁰.²⁵L₀⁰.⁷⁵

grows at 3% per year. Therefore, A₂ must be growing at 2% per year.

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If the Fed wants to increase the money supply by $800 billion,
given a reserve requirement of 10%, what would they do? (Note that
for this problem, you are given the change in the money supply and
mus

Answers

To increase the money supply by $800 billion with a reserve requirement of 10%, the Federal Reserve (Fed) would need to conduct open market operations by purchasing government securities from commercial banks.

The reserve requirement is the portion of deposits that banks are required to hold as reserves. In this case, the reserve requirement is 10%. Therefore, for every $100 increase in the money supply, banks are required to hold $10 as reserves, and the remaining $90 can be lent out or used to create new deposits.

To increase the money supply by $800 billion, we need to determine the change in reserves necessary to support this increase. The change in reserves can be calculated using the money multiplier, which is the inverse of the reserve requirement. In this case, the reserve requirement is 10%, so the money multiplier is 1/0.10, which equals 10.

Change in Reserves = Change in Money Supply / Money Multiplier

Change in Reserves = $800 billion / 10

Change in Reserves = $80 billion

Therefore, the Fed would need to increase reserves by $80 billion to support the desired increase in the money supply.

To achieve this, the Fed would purchase $80 billion worth of government securities from commercial banks in the open market. When the Fed buys these securities, it pays the banks with newly created reserves. As a result, the banks' reserves increase by $80 billion.

With the increased reserves, banks now have the ability to lend out more money, leading to an expansion of the money supply. Based on the reserve requirement of 10%, the potential increase in the money supply would be ten times the change in reserves:

Potential Increase in Money Supply = Change in Reserves * Money Multiplier

Potential Increase in Money Supply = $80 billion * 10

Potential Increase in Money Supply = $800 billion

By purchasing $80 billion worth of government securities, the Fed can increase the money supply by $800 billion, in line with the desired objective.

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Module Learning Outcomes The following LOs are achieved by the student by completing the assignment successfully 1. Demonstrate the impact of the environment on marketing decisions and analyses and apply marketing concepts and techniques effectively. 2. Demonstrate knowledge of the concepts and methods of market segmentation, targeting and positioning. 3. Demonstrate understanding and application of the marketing mix. Assignment Objective The objective of the assignment is to demonstrate an in-depth understanding of the structural and procedural components of marketing decision making and how it is undertaken in a comprehensive manner. The assignment is to demonstrate an in-depth understanding of the structural components of strategic marketing analysis and how it is undertaken in a comprehensive manner. Assignment Tasks The assignment is divided into 4 specific tasks. The students should focus on the guidelines appropriate for the assignment along-with its deliverables and the marking rubrics to produce a well thought out report. Assignment Title: "Making Marketing Decision and Strategic Marketing Analysis"

Answers

By successfully completing this assignment, students will demonstrate their ability to apply marketing concepts and techniques effectively and show expertise in strategic marketing analysis and decision making.

The Module Learning Outcomes for the assignment "Making Marketing Decision and Strategic Marketing Analysis" are explained. These outcomes include demonstrating an understanding of the impact of the environment on marketing decisions and analyses, knowledge of market segmentation, targeting, and positioning concepts and methods, and understanding and application of the marketing mix. The objective of the assignment is to showcase a deep understanding of the structural and procedural components of marketing decision making in a comprehensive manner. The assignment is divided into four specific tasks, and students should focus on the guidelines and deliverables to produce a well thought out report.

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3. The three companies in the following description all use the income state- ment method to estimate bad debts. For each, prepare the adjusting entry. (a) Company A: Net sales were $100 000. Bad debt

Answers

To prepare the adjusting entry for each company, we need additional information. The question got cut off after "Bad debt." Please provide the complete information or finish the sentence, and I'll be able to assist you further with the adjusting entries.

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"Explain these IT support activities
Software management:
Software installation :
User account manager :
Storage management :"

Answers

Software management: This activity involves the planning, deployment, and maintenance of software applications within an IT environment. It includes tasks such as evaluating software requirements, selecting appropriate software solutions, managing software licenses, and ensuring software compatibility and version control. Software management also encompasses activities like software updates, patches, and upgrades to enhance functionality, security, and performance.

Software installation: This activity focuses on the process of installing software applications on computers or devices within an IT infrastructure. It involves tasks such as preparing the system for installation, configuring installation settings, running the installation process, and verifying the successful installation of the software. Software installation may also involve customizing settings or options based on user requirements or organizational policies.

User account management: User account management involves creating, modifying, and maintaining user accounts within an IT system or network. It includes activities such as creating new user accounts, assigning appropriate access privileges and permissions, managing user authentication and passwords, and ensuring user accounts align with security protocols and user roles. User account management also encompasses tasks like account deactivation, password resets, and monitoring user activity for security and compliance purposes.

Storage management: Storage management pertains to the efficient and effective utilization of storage resources within an IT infrastructure. It involves activities such as provisioning storage space to users or applications, monitoring and optimizing storage performance, managing backups and data recovery processes, and implementing data storage policies and security measures. Storage management also includes tasks like capacity planning, data migration, and ensuring data integrity and availability.

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Nataro, Incorporated, has sales of $677,000, costs of $339,000, depreciation expense of $83,000, interest expense of $51,500, and a tax rate of 25 percent. What is the net income for this firm? (Do not round intermediate calculations.) Net income Prepare a 2021 balance sheet for Willis Corporation based on the following information: Cash = $141,000; Patents and copyrights = $630,000; Accounts payable = $219,000; Accounts receivable = $132,500; Tangible net fixed assets = $1,655,000; Inventory = $300,000; Notes payable = $110,000; Accumulated retained earnings = $1,250,000; Long-term debt = $859,000. (Be sure to list the accounts in order of their liquidity. Do not round intermediate calculations.)

Answers

Total Assets: $2,858,500 Liabilities and Equity: Accounts Payable: $219,000 Notes Payable: $110,000 Long-Term Debt: $859,000 Accumulated Retained Earnings: $1,250,000 Total Liabilities and Equity: $2,438,000 Note

To calculate the net income for Nataro, Incorporated, we can use the formula: Net Income = Sales - Costs - Depreciation Expense - Interest Expense - Taxes Given the following information: Sales = $677,000 Costs = $339,000 Depreciation Expense = $83,000 Interest Expense = $51,500 Tax Rate = 25% Substituting the values into the formula: Net Income = $677,000 - $339,000 - $83,000 - $51,500 - (0.25 * ($677,000 - $339,000 - $83,000 - $51,500)) Net Income = $677,000 - $339,000 - $83,000 - $51,500 - (0.25 * $203,500) Net Income = $677,000 - $339,000 - $83,000 - $51,500 - $50,875 Net Income = $152,625 Therefore, the net income for Nataro, Incorporated is $152,625. As for the balance sheet of Willis Corporation for 2021, based on the given information, it would appear as follows: Balance Sheet of Willis Corporation (2021):

Assets: Cash: $141,000 Accounts Receivable: $132,500 Inventory: $300,000 Tangible Net Fixed Assets: $1,655,000 Patents and Copyrights: $630,000 Total Assets: $2,858,500 Liabilities and Equity: Accounts Payable: $219,000 Notes Payable: $110,000 Long-Term Debt: $859,000 Accumulated Retained Earnings: $1,250,000 Total Liabilities and Equity: $2,438,000 Note: The accounts are listed in order of liquidity, with the most liquid assets (cash) listed first. The total assets should equal the total liabilities and equity.

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Last year Anthony Fauci Ltd. introduced a new product and sold 25,900 units of it at a price of $96 per unit. The product's variable expenses are $66 per unit and its fixed expenses are $836,700 per year. Required: 1. What was this product's net operating income (loss) last year? 2. What is the product's break-even point in unit sales and dollar sales? 3. Assume the company has conducted a marketing study that estimates it can increase annual sales of this product by 5,000 units for each $2 reduction in its selling price. If the company will only consider price reductions in increments of $2 (e.g. $68, $66, etc.), what is the maximum annual profit that it can earn on this product? What sales volume and selling price per unit generate the maximum profit? 4. What would be the break-even point in unit sales and irȚdollar sales using the selling price that you determined in requirement 3? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Assume the company has conducted a marketing study that estimates it can increase annual sales of this product by 5,000 units for each $2 reduction in its selling price. If the company will only consider price reductions in increments of $2 (e.g., $68, $66, etc.), what is the maximum annual profit that it can earn on this product? What sales volume and selling price per unit generate the maximum profit? Show less A Maximum annual profit Number of units Calinn eine nerini

Answers

To calculate the net operating income (loss) for Anthony Fauci Ltd. last year, we need to subtract the total expenses from the total revenue.

The total revenue can be calculated by multiplying the number of units sold (25,900) by the selling price per unit ($96). The total variable expenses can be calculated by multiplying the number of units sold by the variable expenses per unit ($66). The fixed expenses are given as $836,700. The break-even point can be calculated by dividing the fixed expenses by the contribution margin per unit. The contribution margin per unit is the difference between the selling price per unit and the variable expenses per unit. In this case, the contribution margin per unit is $96 - $66 = $30. The break-even point in unit sales is obtained by dividing the fixed expenses ($836,700) by the contribution margin per unit ($30). To calculate the break-even point in dollar sales, we multiply the break-even point in unit sales by the selling price per unit ($96).

To determine the maximum annual profit, we need to analyze the relationship between sales volume, selling price per unit, and the associated cost structure. According to the marketing study, for each $2 reduction in selling price, sales volume can increase by 5,000 units. By systematically reducing the selling price in $2 increments, we can identify the price point that generates the maximum profit. To calculate the maximum annual profit, we subtract the total expenses (fixed and variable) from the total revenue at the optimal sales volume and selling price per unit. Using the selling price per unit determined in Part 3, we can recalculate the break-even point in unit sales and dollar sales by dividing the fixed expenses by the contribution margin per unit. The contribution margin per unit remains the same ($30) regardless of the selling price per unit. This calculation will provide the new break-even point based on the revised selling price.

Please note that without specific values for the selling price reductions and associated sales volume, it is not possible to provide numerical answers to the questions.

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who has the highest claim on a corporation's assets in the event of bankruptcy?

Answers

In the event of bankruptcy, secured creditors, such as lenders with collateral or bondholders with particular claims on assets, often hold the highest claim on the assets of a firm for the corporation.

Assets from a bankrupt corporation are utilized to pay off the debts owed to various stakeholders. Secured creditors often receive the greatest priority when it comes to claims on the assets of the corporation since they hold collateral or have particular claims on assets. To recoup their investment, these creditors have the legal authority to take and sell the assets or collateral used to secure their loans or bonds.

Banks, financial organizations, or bondholders who have made loans or bought bonds with specified collateral attached are frequent examples of secured creditors. For instance, if a business had a loan secured by its property or machinery, the lender would have the first claim to those particular assets. Similar priorities would apply to bondholders holding bonds backed by particular assets.


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What marketing research tools are you familiar with and what are
their common use in marketing research?

Answers

Here are some of the tools and their common uses in marketing research:

Surveys: Surveys involve collecting information from a sample of individuals or organizations through structured questionnaires. They are used to gather insights on customer preferences, satisfaction levels, market trends, and demographic data.

Interviews: Interviews can be conducted in-person, over the phone, or through online platforms. They provide an opportunity to have in-depth conversations with customers, industry experts, or key stakeholders to gain qualitative insights and gather specific information.

Focus Groups: Focus groups involve bringing together a small group of individuals to discuss a specific topic or product. They allow researchers to observe group dynamics, capture opinions, and gather detailed feedback on product concepts, advertising campaigns, or customer experiences.

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. Fenchurch Corp. uses the direct write-off method to account for bad debts. What are the effects on the accounting equation of the entry to record the write-off of a customer's account balance?
a. Assets and liabilities decrease.
b. Assets and owners’ equity decrease.
c. Owners’ equity decrease and liabilities increase.
d. No effect; assets increase and decrease by the same amount.

Answers

Assets and liabilities decrease are the effects on the accounting equation of the entry to record the write-off of a customer's account balance

When a customer's account balance is written off using the direct write-off method, the specific customer's accounts receivable (an asset) is reduced, resulting in a decrease in assets. At the same time, there is no corresponding reduction in the company's liabilities. Therefore, the effect on the accounting equation is that both assets and liabilities decrease.

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Project Time Management is a process needed to: o Ensure timely completion of project. o None of the above. O Track time taken for each activity. o Bill the client for each hour of work done.

Answers

Project Time Management is a process needed to ensure timely completion of a project.

How does Project Time Management ensure timely project completion?

Project Time Management is a crucial process within project management that involves planning, monitoring, and controlling the time-related aspects of a project to ensure its timely completion. It encompasses various activities, such as defining project activities, estimating the time required for each activity, creating a project schedule, and tracking progress against the schedule.

By implementing effective Project Time Management, project managers can identify potential delays or bottlenecks early on, enabling them to take proactive measures to address them and keep the project on track. This process allows for better resource allocation, scheduling of activities, and coordination among team members, leading to improved project efficiency and timely completion. Furthermore, it helps in identifying critical activities and their dependencies, facilitating effective decision-making and risk management.

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When MPC = 0.5 and change in spending=$1.2 trillion, what is the
change in Y/GDP?

Answers

When MPC = 0.5 and change in spending=$1.2 trillion, the change in Y/GDP is $2.4 trillion.

The change in Y/GDP (ΔY) is given by the formula:ΔY = ΔSpending / (1-MPC)Where MPC is the marginal propensity to consume, which is 0.5 in this case.ΔSpending is the change in autonomous spending. It is given as $1.2 trillion in the question. Therefore:ΔY = $1.2 trillion / (1 - 0.5)ΔY = $1.2 trillion / 0.5ΔY = $2.4 trillionTherefore, the change in Y/GDP is $2.4 trillion when MPC = 0.5 and the change in spending is $1.2 trillion.

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For many years, the Funch Gum company sold product that it
called "Aspargum, " a low-calorie gum made from asparagus and other
ingredients. Although Aspargum never enjoyed great success in the
market,

Answers

For many years, the Funch Gum company sold product that it called "Aspargum," a low-calorie gum made from asparagus and other ingredients.

Although Aspargum never enjoyed great success in the market, the company continued to market it for a long time.To clarify, Aspargum is a low-calorie chewing gum produced by Funch Gum Company. The gum was made up of asparagus and other ingredients, according to the question statement. However, despite the fact that it was created with low calorie and healthy ingredients, Aspargum did not have much success in the market. Despite this, the business continued to sell it for many years.

Given that the Aspargum product didn't have great market success, the Funch Gum company continued to sell it. It's not clear if the company is still producing the Aspargum chewing gum product, but the statement suggests that it was sold for many years.

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In explaining the behavior of which type of firms is structure
conduct performance approach relatively more useful? Partnerships
or professionally managed corporations? Justify your answer.

Answers

The structure conduct performance (SCP) approach is relatively more useful in explaining the behavior of professionally managed corporations rather than partnerships.

Professionally managed corporations are characterized by a clear separation between ownership and management. They are typically larger in scale and have a hierarchical organizational structure with specialized departments and professional managers overseeing day-to-day operations. In such corporations, decision-making processes are often guided by managerial discretion and strategic planning.

The SCP approach analyzes how the market structure (e.g., concentration, entry barriers), conduct (e.g., pricing strategies, advertising), and performance (e.g., profitability, market share) of firms interact with each other. It emphasizes the influence of market structure on the conduct and performance of firms.

Professionally managed corporations, operating in competitive markets or under different market conditions, are more likely to be affected by changes in market structure. These firms often engage in strategic behavior such as pricing, product differentiation, or market entry, which can have significant implications for their performance and market outcomes. Therefore, the SCP approach provides valuable insights into the behavior and performance of professionally managed corporations and helps explain the dynamics of their market interactions.

On the other hand, partnerships usually involve a smaller number of owners who are actively involved in the day-to-day operations. Decision-making processes are often more informal and collaborative, with less emphasis on strategic planning and complex managerial structures. As a result, the SCP approach may have limited applicability in analyzing the behavior of partnerships since their conduct and performance may be influenced by factors other than market structure.

In summary, the SCP approach is relatively more useful in explaining the  of professionally managed corporations due to their market structure, strategic decision-making, and potential impact on market performance.

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Question 2: Bond valuation is more complicated than determining present value of simple future cash flows. Why? Provide an example of present value bond calculation when you are several years past the issuing of the bond. For example, it is the beginning of year 4 on a 10 year corporate bond. 100 words please

Answers

Bond valuation is more complicated than determining the present value of simple future cash flows because bondtypically involve periodic coupon payments and a final principal repayment at maturity.

The coupon payments represent a series of cash flows over the life of the bond, and the timing and amount of these payments can vary depending on the bond's terms. Additionally, the bond's value is influenced by market factors such as interest rates, credit risk, and the bond's specific features.

For example, let's consider a 10-year corporate bond that was issued four years ago. At the beginning of year 4, the bond has six years remaining until maturity. To calculate the present value of the bond, you would need to discount the remaining coupon payments and the principal repayment at maturity back to the present using an appropriate discount rate, considering factors such as prevailing interest rates and the bond's credit risk. The present value calculation would take into account the remaining cash flows and the time value of money to determine the fair value of the bond at the beginning of year 4.

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Marketing researchers shy away from overreliance on an one
method for marketing. Thev
also recognize the value of using two or three methods to
increase confidence in the results. In
determining the d

Answers

In determining the effectiveness of marketing strategies or gathering market research data, marketing researchers avoid relying solely on one method. Instead, they recognize the value of using two or three different methods to increase confidence in the results.

By utilizing multiple methods, researchers can validate and cross-reference the findings obtained from each method, reducing the potential biases and limitations associated with any single method. This approach helps to ensure that the data collected is more comprehensive, accurate, and reliable.

For example, a marketing researcher may combine qualitative methods such as focus groups or interviews with quantitative methods like surveys or data analysis. By triangulating data from different sources and perspectives, researchers can gain a more well-rounded understanding of consumer behavior, market trends, and the effectiveness of marketing strategies.

Overall, the use of multiple methods in marketing research helps to enhance the validity and reliability of the findings, providing a more robust basis for decision-making and strategy development.

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New Protectionism in the form of non-tariff, non-quota trade barriers a) are bureaucratic and administrative barriers aimed at reducing imports. b) made illegal by the WTO c) was practiced by Japan d) all correct e) only a and c correct

Answers

Option (e),  (a) are bureaucratic and administrative barriers aimed at reducing imports.

New protectionism is an idea that refers to protecting the national economy by safeguarding it from foreign imports and expanding domestic production. Non-tariff and non-quota trade barriers have been utilized in the form of this approach to trade protectionism. These barriers are categorized as bureaucratic and administrative hurdles aimed at curbing imports. Hence, the main answer to the question is (a) are bureaucratic and administrative barriers aimed at reducing imports.

Non-tariff trade barriers (NTBs) are regulatory controls other than tariffs that can make imported goods more expensive or difficult to purchase. For example, a country may impose import licensing requirements, and this means that imports of particular items can only be done by authorized importers. NTBs can make it more difficult to buy imports, making them a sort of trade barrier, which is why they are classified as trade obstacles. Hence, option (b) is incorrect.

Most non-tariff barriers, such as import quotas, were outlawed by the World Trade Organization (WTO) when it was founded in 1995. As a result, the statement that new protectionism in the form of non-tariff, non-quota trade barriers made illegal by the WTO is true. As a result, option (b) is incorrect.

The question statement claims that new protectionism in the form of non-tariff, non-quota trade barriers was practiced by Japan. This statement is correct, as Japan used non-tariff trade barriers in order to reduce imports and improve their domestic economy. Hence, option (c) is correct.

Therefore, the correct option is (e) only a and c correct.

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Zortek Corp. budgets production of 480 units in January and 280 units in February. Each finished unit requires one pounds of raw material Z, which costs $3 per pound. Each month's ending inventory of raw materials should be 30% of the following month's budgeted production. The January 1 raw materials inventory has 130 pounds of Z. Prepare a direct materials budget for January. ZORTEK CORP. Direct Materials Budget For Month Ended January 31 Budget production (units). units lbs Matenals needed for production (lbs) lbs lbs Total materials requirements (lbs) lbs. lbs Materials to be purchased (lbs) lbs per ib Total cost of direct materials purchases

Answers

Zortek Corp. plans to produce 480 units in January, requiring 480 pounds of raw material Z, with a total cost of $1,440.

To prepare the direct materials budget for January, we need to calculate the materials needed for production and the materials to be purchased. Since each finished unit requires one pound of raw material Z, the total materials needed for production in January would be 480 pounds (480 units * 1 pound/unit).

To determine the materials to be purchased, we need to consider the ending inventory of raw materials. The ending inventory for January should be 30% of the following month's budgeted production, which is February's production of 280 units. Therefore, the ending inventory for January should be 30% of 280 units, which is 84 units (280 units * 0.3).

Since each unit requires one pound of raw material Z, the ending inventory for January would be 84 pounds. To calculate the materials to be purchased, we subtract the ending inventory from the total materials needed for production. In this case, it would be 480 pounds - 84 pounds, which equals 396 pounds (materials to be purchased).

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Identify three CIOs. Research their academic and experience
background. Share ( in the discussion) common attributes of their
backgrounds. Are they hardware people? Software? Math?

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A Chief Information Officer (CIO) is the head of the information technology (IT) department of an organization and manages the IT systems to provide support for the organization's goals. Here are three CIOs, their academic, and experience backgrounds, and common attributes of their backgrounds:1

Kim HammondsKim Hammonds was formerly the CIO of Deutsche Bank. She has a degree in computer science from Sussex University, and a Master's in business administration from Manchester Business School. Hammonds has worked with Ford, Boeing, and Dell before working with Deutsche Bank. She is known for her skills in digitalization and transformation of IT organizations.2. Cynthia StoddardCynthia Stoddard is the CIO of Adobe. She has a degree in mathematics from the University of Alabama and has an MBA from the University of Massachusetts. Stoddard's expertise is in software and technology, and she has worked for Raytheon, Oracle, and IBM. Stoddard is known for her leadership skills and driving innovation in technology.3. Martha PoulterMartha Poulter is the CIO of Royal Caribbean Cruises. She has a Bachelor's degree in Computer Science from The College of William and Mary and has an MBA from the University of Virginia. Poulter has worked with General Electric, Starwood Hotels and Resorts, and Delta Air Lines. Her expertise is in digital transformation, cybersecurity, and leading complex IT organizations.Common Attributes of their BackgroundsAll three CIOs have degrees in technical subjects, such as computer science and mathematics. All three of them have also done an MBA, which is relevant for CIOs as it helps them to bridge the gap between technology and business. They all have experience working with technology and IT organizations, with varying levels of expertise in hardware, software, and digital transformation. In conclusion, all the three CIOs have a strong technical background, and they have experience in leading complex IT organizations, innovation, and digital transformation.

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You are a part of a Hotel Marketing team & need to attract relevant target audience. How would you do so; considering the Societal Marketing Orientation?

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As a part of a Hotel Marketing team, to attract the relevant target audience, one would need to consider Societal Marketing Orientation. Societal Marketing Orientation involves balancing the organization's profits, consumer wants, and society's long-term interests to determine the firm's marketing strategy.

What is Societal Marketing Orientation?Societal Marketing Orientation is an approach that focuses on the needs of society as a whole and the welfare of consumers. A company adopting this strategy must meet its target audience's needs while also protecting the society's long-term interests. Societal Marketing Orientation is a more ethical and socially responsible approach that focuses on long-term relationships with customers to satisfy their needs and society's welfare.What can a Hotel Marketing Team do to attract relevant target audience?The Hotel Marketing Team can consider Societal Marketing Orientation and adopt the following measures to attract relevant target audience:1. Offer personalized services to customers by creating a customer-centric approach that understands the customer's needs and wants to deliver a unique experience that they will appreciate.2. Conduct a market research to identify the social issues and what people care about, and then develop a marketing strategy that responds to those issues. For example, if the hotel is located in an area that is vulnerable to environmental damage, the hotel may launch a program to reduce its carbon footprint.3. Develop a comprehensive social media strategy that highlights the hotel's ethical and socially responsible practices. The hotel can use social media platforms to communicate its programs, policies, and services that align with societal welfare.4. Develop partnerships with community organizations and social enterprises to support social causes and promote the hotel's brand as socially responsible. For example, a hotel can partner with a local NGO that works towards improving the environment to reduce waste or use of plastic in the hotel.5. Train staff on the importance of social responsibility and provide resources that enable them to make ethical decisions. The Hotel Marketing team should ensure that the hotel employees share the same social values and ethos as the hotel to promote a culture of social responsibility.Conclusively, by adopting Societal Marketing Orientation, the Hotel Marketing Team can attract relevant target audience, build long-term relationships, and contribute to society's welfare.

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1. XYZ a retail company looking to measure its productivity. If the output of last month's production was 20,000 units, and the total employees working in the organization are 100 and each employee wo

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XYZ is a retail company that aims to measure its productivity. Last month's production output was 20,000 units, and the total number of employees in the organization is 100. Each employee works an average of 160 hours per month, and their labor cost is $10 per hour.

Compute the productivity rate and the labor cost per unit produced.The productivity rate of an organization refers to the efficiency with which it utilizes its resources to produce goods or services. To calculate the productivity rate of XYZ, we must first determine the total number of hours worked by the employees of the company.Total number of hours worked = Total number of employees * Average working hours per employee per month= 100 * 160= 16,000 hoursThe productivity rate of XYZ can now be computed as follows:Productivity rate = Total output/Total number of hours worked= 20,000/16,000= 1.25 units per hourWe can also calculate the labor cost per unit produced by dividing the total labor cost by the total output.Labor cost per unit produced = Total labor cost/Total output= Total number of employees * Average labor cost per employee per hour * Total number of hours worked/Total output= 100 * 10 * 160/20,000= $0.80 per unit producedIn conclusion, the productivity rate of XYZ is 1.25 units per hour, and the labor cost per unit produced is $0.80.

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Problem 4-25 Sales Mix; Multi-Product Break-Even Analysis; Target Profit; Margin of Safety [LOG, L07, LO9] Warm Hands, a small company based in Prince Edward Island, manufactures and sells two types of lightweight gloves for runners- Warm and Cozy. Current revenue, cost, and unit sales data for the two products appear below. Karm Cory Selling price per pair Variable expenses per pair Number of pairs sold monthly $5.00 $ 1.25 $7.50 $ 3.75 2,700 units 900 units Fixed expenses are $3,240 per month. Required: 1. Assuming the sales mix above, do the following: a. Prepare a contribution format income statement showing both dollars and percentage columns for each product and for the company as a whole. (Round percentage answers to 2 decimal places.) WARM HANDS Contribution Income Statement Warm Total % 100.00 $ Sales $ 2,700 900 Variable expenses Contribution margin $ 2,700 100.00 $ 900 Fixed expenses Operating income Cozy < Prev % 100.00 $3,600 100.00 3,600 $ 3,600 2 of 3 % 100.00 100.00 Next > Operating income $ 3,600 b. Compute the break-even point in sales dollars for the company as a whole and the margin of safety in both dollars and percentage of sales. (Do not round your intermediate calculations. Round percentage answer to 2 decimal places.) Break-even sales dollars Margin of safety in dollars Margin of safety in percentage % c. Compute the break-even point in units for the company as a whole and the margin of safety in both units (pairs of gloves) and percentage of sales. (Round percentage answer to 2 decimal places.) Break-even units < Prev 2 of 3 Next > c. Compute the break-even point in units for the company as a whole and the margin of safety in both units (pairs of gloves) and percentage of sales. (Round percentage answer to 2 decimal places.) Break-even units Margin of safety in units Margin of safety in percentage % d. Compute how many pairs of gloves must be sold overall if the company wants to make an after-tax target profit of $5,250 and the tax rate is 30%. Assume that the sales mix remains the same as shown above. Saios in units < Prev 2 of 3 Next > ⠀⠀ Saved Help a. Compute now many pairs or gioves must be soro overal in the company wants to make an aner-tax target promo1 30,200 and the tax rate is 30%. Assume that the sales mix remains the same as shown above. Sales in unit 2. The company has developed another type of gloves that provide better protection in extreme cold, Toasty, which the company plans to sell for $15.50 per pair. At this price, the company expects to sell 900 pairs per month of the product. The variable expense would be $12.40 per pair. The company's fixed expenses would not change. a. Prepare another contribution format income statement, including sales of Toasty (sales of the other two products would not change). (Round percentage answers to 2 decimal places.) WARM HANDS Contribution Income Statement Cory Warm Toasty Total % % 0 $ 0 $ 0 0 0.00 $ h Camning the enmanife now hrast mun naint in color dellore for the comman < Prev 2 of 3 0.00 $ % 0.00 0 $ 0 sewhala and the now marnin of esfahr in hoth Next > Save & Exit Submit Saved 0 0.00 Help $ 0 0 $ 0 0.00 $ 0 0.00 $ S 0 b. Compute the company's new break-even point in sales dollars for the company as a whole and the new margin of safety in both dollars and percentage of sales. (Round your break-even sales to the nearest whole dollar amount and percentage answer to 2 decimal places.) Break-even sales dollars Margin of safety in dollars Margin of safety in percentage

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The new break-even point is $6,191 and the margin of safety percentage is 80.63%.

Contribution format income statement is as follows: WARM HANDS Contribution Income Statement Warm Cozy Total % % % Sales $13,500 $4,500 $18,000 75.00 25.00 100.00 Variable expenses 3,825 1,125 4,950 77.27 25.00 73.33 Contribution margin $9,675 $3,375 $13,050 72.00 75.00 72.50 Fixed expenses 3,240 Operating income $9,810 2, Compute the break-even point in sales dollars for the company as a whole and the margin of safety in both dollars and percentage of sales as follows: Break-even sales = Fixed cost / Contribution margin ratio= 3240/0.72= $4,500Margin of safety in dollars = Actual sales - Break-even sales= $18,000 - $4,500= $13,500Margin of safety percentage = Margin of safety in dollars / Actual sales= $13,500 / $18,000= 75% 1.c. Compute the break-even point in units for the company as a whole and the margin of safety in both units (pairs of gloves) and percentage of sales. Break-even point for the company as a whole = Break-even sales / Sales mix ratio= 4,500 / 0.75= 6,000 units Margin of safety in units = Actual units sold - Break-even point= 3,600 units - 6,000 units= -2,400 units Margin of safety percentage = Margin of safety in units / Actual units sold= -2,400 units / 3,600 units= -66.67% (i.e. sales are not enough to cover the break-even point)1.d.

To compute the pairs of gloves to be sold overall, we will use the formula: P= F + (T / (1 - T)) * (V - VC - F) where, P = Pairs of gloves to be sold overall F = Fixed cost T = Target profit rate V = Sales VC = Variable cost (per pair)Sales mix ratio for Warm is 3:1 and for Cozy is 1:1Therefore, Sales mix ratio for the company as a whole= (3/4) * (2700) + (1/4) * (900)= 2,550 + 225= 2,775 pairs VC = ($1.25 + $3.75) / 2 = $2.50T = $5,250 / (1 - 0.30) = $7,500P = $3,240 + ($7,500 / (1 - 0.30)) * (2,775 * $5.00 - 2,775 * $2.50 - $3,240)= 3,240 + (7,500 / 0.70) * (13,875 - 6,937.5 - 6,937.5)= 3,240 + 107,142.85= 110,383 pairs 2.a. The contribution format income statement for Warm Hands with Toasty is as follows: WARM HANDS Contribution Income Statement Warm Cozy Toasty Total % % % % Sales $13,500 $4,500 $13,950 $31,950 42.26 14.06 43.68 100.00 Variable expenses 3,825 1,125 10,260 15,210 27.50 8.04 73.53 47.67 Contribution margin $9,675 $3,375 $3,690 $16,740 57.74 75.00 26.47 52.33 Fixed expenses 3,240 Operating income $13,500 b. The new break-even point for the company as a whole and the new margin of safety in both dollars and percentage of sales is computed as follows: Break-even sales = Fixed cost / Contribution margin ratio= 3240/0.5233= $6,191Margin of safety in dollars = Actual sales - Break-even sales= $31,950 - $6,191= $25,759Margin of safety percentage = Margin of safety in dollars / Actual sales= $25,759 / $31,950= 80.63%.

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Byron Ltd required additional equity funding and decided to issue a renounceable rights offer. To reduce the risks associated with the rights issue, Byron Ltd appointed an underwriter. Byron Ltd sent out details of the rights issue to existing shareholders on 1 July 2023 and offered existing shareholders the right to acquire an additional share in Byron Ltd for $3.00 per share. The shares were to be fully paid on application and all applications had to be received by 10 September 2023. The total shares on offer through the rights issue were 15 million. By 10 September 2023 applications had been received for 13 million shares, meaning that the underwriter was responsible for acquiring the remaining 2 million shares. The shares were issued on 17 September 2023, with this also being the date on which amounts due from the underwriter were received.
REQUIRED
Provide the journal entries to account for the Byron Ltd rights issue.

Answers

To account for the Byron Ltd rights issue, the following journal entries would be recorded:

On July 1, 2023, when details of the rights issue were sent to existing shareholders:

Dr. Share Capital (Rights Issue) 45,000,000 (15,000,000 shares x $3.00 per share)

Cr. Share Rights Reserve 45,000,000

This entry records the increase in share capital due to the issuance of rights shares and establishes a corresponding share rights reserve.

On September 10, 2023, when applications for 13 million shares were received:

Dr. Bank (Amount received from shareholders)

Cr. Share Capital (Rights Issue) (Amount related to 13,000,000 shares)

Cr. Share Rights Reserve (Amount related to 13,000,000 shares)

This entry records the receipt of funds from shareholders in exchange for the rights shares applied for, and it reduces the share capital and share rights reserve accordingly.

On September 17, 2023, when the remaining 2 million shares were acquired by the underwriter:

Dr. Bank (Amount received from underwriter)

Cr. Share Capital (Rights Issue) (Amount related to 2,000,000 shares)

Cr. Share Rights Reserve (Amount related to 2,000,000 shares)

This entry records the receipt of funds from the underwriter for the shares not taken up by shareholders, and it increases the share capital and share rights reserve accordingly.

Please note that the specific amounts related to the shares and the underwriter should be provided to complete the journal entries accurately.

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1 A i). What is leasing? [3 marks] ii). Discuss five important benefits of leasing. [5 marks] iii). Discuss five important rationales for mergers in recent times. [5.33 marks] [OR] Se Mate Saya pastor

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Leasing is a contractual arrangement where a party (lessee) obtains the right to use an asset owned by another party (lessor) in exchange for regular payments over a specified period.

It allows businesses to enjoy the benefits of using an asset without the need for upfront capital investment.

Five important benefits of leasing include capital conservation, flexibility for upgrades, tax advantages, cost control, and efficient asset management. Mergers, on the other hand, serve various rationales in recent times. They include market expansion, synergy and cost efficiency, diversification, access to new technologies or resources, and strategic positioning for competitive advantage. These rationales drive companies to explore mergers as a means of achieving their growth and strategic objectives.

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(b) A Company depreciates its plant at the rate of 25 per cent per annum straight line method for each month of ownership. 2016 Bought plant costing K 2 600 000 on 1 January Bought plant costing K 2 1

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The company purchased a plant for K 2,600,000 on January 1, 2016, and another plant for an unknown cost on December 1, 2016. Both plants are depreciated using the straight-line method at a rate of 25% per annum for each month of ownership.

The first plant, purchased on January 1, 2016, had a cost of K 2,600,000. To calculate the depreciation, we need to determine the depreciation rate per month. Since the depreciation is done at a rate of 25% per annum, we can divide this by 12 to get the monthly depreciation rate, which is approximately 2.08%. Assuming the company owns the plant for the entire year of 2016, the plant would be depreciated by 2.08% for each of the 12 months, resulting in a total depreciation expense of approximately K 54,080 for the year.

Regarding the second plant purchased on December 1, 2016, the cost is not provided. Without the cost of the plant, it is not possible to calculate the depreciation expense accurately. However, we can assume that the depreciation for this plant would be calculated in a similar manner as the first plant. Using the same 2.08% monthly depreciation rate, the company would depreciate the second plant based on the number of months it was owned in 2016.

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h) MRPII systems are different to basic MRP systems. Explain the primary difference and why it is important. [20%]

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The primary difference between MRPII (Manufacturing Resource Planning) and basic MRP (Material Requirements Planning) systems is that MRPII integrates additional functional areas like finance and capacity planning, whereas basic MRP focuses solely on material requirements.

MRPII systems go beyond material planning and incorporate modules for financial planning, human resource management, and capacity planning. This integration allows organizations to consider various factors, such as financial constraints, labor availability, and production capacity, when making planning and scheduling decisions. By encompassing multiple functional areas, MRPII systems provide a more comprehensive and accurate picture of the organization's resources and enable better coordination and optimization of operations. This integration is important as it helps organizations make informed decisions, improve resource utilization, and enhance overall operational efficiency.

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irrespective of whether a firm produces or shuts down in the short run, fixed cost is equal to its _____

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Irrespective of whether a firm produces or shuts down in the short run, fixed cost is equal to its total fixed cost.

Irrespective of whether a firm produces or shuts down in the short run, fixed cost is equal to its total fixed cost. A fixed cost is a set expense that a business must pay regardless of its level of production. For example, rent and utilities are fixed costs because a company must pay for them no matter how much it produces. Total fixed cost (TFC) is the aggregate of all fixed costs, irrespective of the production level, in a given period. TFC is one of the critical components of the total cost of a company, which also includes variable expenses and semi-variable costs. Therefore, fixed costs remain constant, irrespective of the level of production or sales.The formula for TFC is:TFC = Total Costs – Total Variable Costs Thus, Irrespective of whether a firm produces or shuts down in the short run, fixed cost is equal to its total fixed cost.

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Select ONE of the following factors that influences GDP. Outline
the various ways that this factor does influence GDP. Select one
country (economy). Describe the characteristics of the selected
factor

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Factor: Government Expenditure. Government expenditure is a significant factor that influences GDP in an economy. It refers to the spending by the government on goods, services, and infrastructure projects. The government plays a crucial role in stimulating economic activity and promoting growth through its expenditure.

Selected Country: United States of America

Characteristics of Government Expenditure in the United States:

1. Public Infrastructure: The US government invests in the development and maintenance of infrastructure such as roads, bridges, airports, and public transportation systems. This expenditure creates job opportunities and contributes to economic growth by enhancing productivity and connectivity.

2. Defense Spending: The United States has one of the largest defense budgets globally. Government expenditure on defense includes military personnel, equipment, research, and development. Defense spending has a direct impact on GDP through government contracts, job creation, and technological advancements.

3. Social Welfare Programs: The US government allocates a significant portion of its expenditure to social welfare programs such as healthcare, education, and social security. These programs not only provide essential services to the population but also contribute to GDP growth by improving human capital and productivity.

4. Government Salaries and Administration: The government employs a large number of workers across various departments and agencies. Expenditure on salaries, benefits, and administrative functions adds to the overall GDP as it represents income generated by government employees, which is subsequently spent in the economy.

5. Research and Development: Government expenditure on research and development (R&D) initiatives supports innovation, scientific advancements, and technological progress. This investment fosters economic growth by improving productivity, competitiveness, and creating new industries and job opportunities.

6. Stimulus Packages: During economic downturns or crises, the government may implement stimulus packages, which involve increased spending to boost economic activity. This includes infrastructure projects, tax incentives, and subsidies, all of which have a direct impact on GDP by increasing aggregate demand and stimulating economic growth.

In summary, government expenditure in the United States influences GDP through investment in public infrastructure, defense spending, social welfare programs, government salaries and administration, research and development initiatives, and stimulus packages. These expenditures contribute to economic growth, job creation, human capital development, and technological advancements, making government expenditure a significant factor in shaping the overall GDP of the country.

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how
do I put the numbers in budget form? my numbers and totals are
provided
Beginning Budget: 2,253.82 Totals: therapy $60 food $19.23 Therapy: $100 $290.29 School - $28.16 Food /groceries $166.74 Shopping - $30,08 School - $51.00 food- & 15.27 Shopping $118.14 food-$15.53 Th

Answers

Total Therapy Expenses: $350.29, Total School Expenses: $79.16, Total Food/Groceries Expenses: $185.97, Total Shopping Expenses: $148.22, Overall Total Budget: $763.64

To put the numbers in budget form, you can organize them into categories and subtotals. Here's an example of how you can present the given numbers and totals in a budget format:

Budget Categories:

Therapy:

Beginning Budget: $60

Additional Expenses: $290.29

Total Therapy Expenses: $350.29

School:

Beginning Budget: $28.16

Additional Expenses: $51.00

Total School Expenses: $79.16

Food/Groceries:

Beginning Budget: $19.23

Additional Expenses: $166.74

Total Food/Groceries Expenses: $185.97

Shopping:

Beginning Budget: $30.08

Additional Expenses: $118.14

Total Shopping Expenses: $148.22

Grand Totals:

Total Therapy Expenses: $350.29

Total School Expenses: $79.16

Total Food/Groceries Expenses: $185.97

Total Shopping Expenses: $148.22

Overall Total Budget: $763.64

In this budget form, the categories are listed, and under each category, the beginning budget amount and additional expenses are stated. The subtotals are calculated by adding the beginning budget and additional expenses. Finally, the grand totals for each category are provided, along with the overall total budget amount.

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