According to budgeted cost data total estimated bill is $6858
Budgeted cost per labor hour 35 = 259000/7400
+Profit margin 39
Labor rate 74 per hour
Material loading charges 17.5% = 68600/392000
+Profit on parts 27%
Material loading percent 44.5%
Labor charges 2812 = 38×74
Materials parts 2800
Material loading charges 1246 = 2800×44.5%
Total estimated bill 6858
Budgeted cost data- Budgeted costs are anticipated future costs that the company anticipates racking up in the future. In other words, based on anticipated revenues and sales, it is an estimated expense that management anticipates will be incurred in a future period.
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describe why accounts involving significant management estimation are generally viewed as inherently risky
Accounting estimates are necessary when:
1. the measurement of some amounts or the valuation of some accounts is unknown pending the result of future events; or
2. relevant data regarding events that have already occurred cannot be gathered on a timely, cost-effective manner.
The danger of incorrect or deceptive information appearing in financial statements that has occurred for causes other than the failure of controls is known as inherent risk in the practice of accounting. When using complicated financial instruments or issuing profit predictions for next quarters, these situations frequently occur.
The probability of making mistakes while conducting an audit might be considered in connection with inherent risk. Audit risk also involves control risk and detection risk in addition to inherent risk.
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what factors could cause a firm to invest more or less at any given level of the interest ratre? that is, what could cause the investment demand curve to shift (increase or decrease)?
Economic growth, and Technological developments are the factors that could cause a firm to invest more or less at any given level of the interest rate.
Technological Development means that any invention, discovery, composition, creation, improvement, technology, advancement, know-how, process, device, article, machine, material, software, system or the other data, as well as any development protectable by patent, copyright, or alternative protection below the law.
Economic growth describes a rise within the amount and quality of the economic merchandise and services that a society produces and consumes. whereas the definition of economic process is simple, it's extraordinarily tough to live it. Statisticians conventionally live such growth because the % rate of increase within the real gross domestic product, or real gross domestic product.
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an investor buyer is acquiring an income property. how will the security deposits be entered on the settlement worksheet?
The security deposits will be recorded just on settlement worksheet as debit seller and credit buyer.
What three sorts of investors are there?Pre-investors, passive investors, and active investors are the three different categories of investors. Each level improves upon the abilities of the level below it. Each level denotes a progressively higher level of commitment to work and responsibility for your financial stability.
Do investors profit?One of two ways exist for an investment to generate profit: either by sending out income or by expanding in value to certain other investors. In the case of bonds or stocks, income takes the form both interest payments or dividends.
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On January 1, 2021, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $430,000 of 6% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year.
3. If the market interest rate is 5%, the bonds will issue at $483,971. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.)
$12900 is the Amortization If the market interest rate is 5%, the bonds will issue at $483,971.
Amortization Schedule
Date January 1 2021 June 30,2021 December 31,2021
Cash Paid 12900 12900
Interest expense 12099 12079
Premium Amortized 801 821
Carrying value 483971 483170 482350
Issue Entry
Record the Bond Issue
General Journal
Cash 483971
Premium on Bonds Payable 53971
To Bonds Payable 430000
(Record the Issue of the Bond with Premium)
2. Record the interest Payment and Amortization
Date
June 30,2021
General Journal
Interest Expenses. 12099
Premium on Bonds Payable 801
To Cash 12900
(Record the interest Payment and Amortization)
3. Record interest Payment and Amortization
Date
December 31, 2021
General Journal
Interest Expenses 12079
Premium on Bonds Payable 821
To Cash 12900
(Record the interest Payment Amortization)
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harry offered to sell jim his honda for $12,000. jim said he would like a few days to think about it. the next day, jim saw phil driving the car. when asked, phil said he had just bought it from harry for $12,000. what does this exemplify? a. direct revocation of the offer b. indirect revocation of the offer c. termination of the offer by operation of law d. termination of the offer by a counteroffer
Harry offered to sell jim his honda for $12,000. jim said he would like a few days to think about it. the next day, jim saw phil driving the car. when asked, phil said he had just bought it from harry for $12,000. This exemplify indirect revocation of the offer.
Honda is a publicly traded international business with its headquarters in Tokyo's Minato that manufactures cars, motorbikes, and power equipment. Since 1959, Honda has produced the most motorcycles in the world, with 400 million expected to be produced by the end of 2019.
It also produces the most internal combustion engines in the world, with more than 14 million produced year. In 2001, Honda overtook Toyota as the second-largest producer of automobiles in Japan. Honda was the first Japanese automaker to introduce Acura, a luxury-focused brand, in 1986.
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Hayek Corporation uses the FIFO method in its process costing. The following data concern the company's Mixing Department for the month of August.
Materials Conversion
Work in process, August 1 $31,734 $30,320
Cost added to production in the Mixing Department during August $91,332 $81,864
Equivalent units of production for August 7,740 7,580
Required:
What are the cost per equivalent unit for materials and the cost per equivalent for conversion for the Mixing Department for August using the FIFO method?
The FIFO method is a method that is based on the assumption that the units that were not finished in the previous period were finished at the beginning of the current period.
For the purpose of calculating equivalent units, this strategy takes into account the beginning units, the units that have been completed, and the units that are still in the final work that is being done.
What exactly is FIFO?The easy-to-understand inventory valuation strategy known as FIFO assumes that goods produced or purchased first are sold first. This implies, at least theoretically, that older inventory is shipped to customers first.
What formula does the FIFO method use?The cost of your oldest inventory is multiplied by the amount of inventory sold to calculate FIFO (First-In, First Out), whereas the cost of your most recent inventory is multiplied by the amount of inventory sold to calculate LIFO (Last-in, First-Out).
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figure 14-2 above represents the four approaches to selecting an appropriate price level. box a represents which approach?
figure 14-2 above represents the four approaches to selecting an appropriate price level. box a represents a profit-oriented approach.
a visual approach is an method to a runway at an airport carried out beneath instrument flight rules (IFR) however in which the pilot proceeds by means of visual reference and clean of clouds to the airport. The pilot need to at all times have either the airport or the preceding plane in sight. This technique should be authorized and below the control of an appropriate air traffic manipulation (ATC) facility.[1] The international Civil Aviation business enterprise (ICAO) definition provides that the visual approach can commence whilst "both part or all of an tool approach is not finished", varying best slightly from the Federal Aviation administration regulation and is basically same.
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a bond pays semiannual interest payments of $27.55. what is the coupon rate if the par value is $1,000?
coupon rate is equal to (annual interest/par value) x 100, where the annual interest is $27.55 x 2 = $55.10, or (55.10/1000) x 100 = 5.51 percent.
How does a coupon work?
The amount of money an investor can anticipate earning annually while holding a particular bond is known as the coupon rate.It is determined by dividing the sum of the annual coupon payments by the par value, which is fixed at the time the bond is issued.
Which coupon rate is 5%?
If an investor buys a $1,000 ABC Company coupon bond with a coupon rate of 5%, the issuer pays the investor 5% annually.This indicates that the investor will receive $50 annually, which is the bond's face value calculated by multiplying $1,000 by 0.05.
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The relationship between the prices of the underlying stock, a call option, a put option, and a riskless asset is referred to as the _____ relationship.
A. put-call parity
B. covered call
C. protective put
D. straddle
E. strangle
A. put-call parity
The relationship between the prices of the underlying stock, a call option, a put option, and a risk-less asset is referred to as the A. put-call parity relationship.
What presumption underlies the put-call parity?The following presumptions underlie how the put-call parity principle operates. The interest rate is constant and does not vary over time. The underlying stock's dividend payments are known and assured. There are no transfer restrictions and the underlying stock is liquid.
How are parities determined?A convertible security's current value is divided by the conversion ratio, or the number of shares it can be converted into, to arrive at the conversion parity price.
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tory manages marketing for a hotel franchise with a thousand locations worldwide. each hotel location has its own landing page. if tory wanted to quickly generate search ads for every location, which ad type would be most beneficial?
As Tory manages marketing for a hotel franchise in which each hotel has its own landing page. If he wants to quickly generate search ads for every location, the ad type that would be most beneficial is universal search ads. The Option C is correct.
What is an Universal search ads?An Universal search ads refers to an automated ad type in Go-ogle Ads that help the advertisers generate more app installs and/or drive in-app conversions. The advertiser achieve their aim by using a machine learning to identify its best performing ads and show them to the most relevant users.
Missing options "Dynamic Search Ads, Responsive Search Ads, Universal Search Ads, Programmatic Search Ads"
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a.not enforceable because contracting parties can change their minds.b.not enforceable because the contract clearly favors verizon fios.c.not enforceable because hans was intoxicated enough to lack mental capacity when he agreed to it.d.enforceable.
Not enforceable because Umberto was intoxicated enough to lack mental capacity when he agreed to it.
What is enforceable contract?
Every promise or group of promises that serve as payment for one another constitute an agreement. The Contract is enforceable by law when these promises are recognised as lawful by a court of law and the parties to the Contract are liable for keeping their commitments.
What is an enforceable contract's essential three components?
The promise to perform or refrain from performing a specific activity in the future was made by one of the parties, consideration which is promise of anything of value made in exchange for the intended conduct or inaction and acceptance which means the offer was unmistakably accepted.
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in april of 2022, bill purchased a new automobile for $90,000 that will be used 100% for business. if bill did not have to consider the limitations for depreciation on automobiles, he would be able to deduct $ in regular macrs depreciation and bonus depreciation the first year. however, he will only be able to deduct $ due to the luxury limitations (considering allowable bonus depreciation).
Regular MACRS depreciation and bonus depreciation in the first year = $90,000 and Deduction due to the luxury limitations = $18,000.
On the project, a spotter serves as a second set of eyes and ears for drivers and equipment operators. They remain close to the machinery or vehicle and provide the driver with information, such as directions and items they are unable to see or hear on their own.
Depreciation, according to the Internal Revenue Service (IRS), is a tax deduction that enables a firm to recoup the cost basis of particular assets. Deprecation is a yearly provision for a piece of property's wear and tear, deterioration, or obsolescence.
Therefore. In the first year depreciation is $90,000 and the deduction is $18,000.
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he task of tax accountants and tax departments to minimize the amount of taxes paid in the future is called:
tax accountants and tax departments to minimize the amount of taxes paid in the future is called tax planning.
What Exactly Is Tax Planning?Tax planning is the review of a financial position or plan to make sure that all components work together to allow you to pay the least amount of taxes feasible. Tax efficient refers to a strategy that reduces your tax burden. An individual investor's financial plan should include tax planning as a key component. Success depends on minimizing tax obligations and maximizing the amount that can be put toward retirement planning.
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katrina could not afford expensive furnishings but wanted a stylish home. after researching many options, she went to a local target to purchase the trendy lamps, pillows, and art featured on its ads and website. as a consumer, which retailing challenge was katrina likely responding to?
As a consumer, Katrina was likely responding to the brand image consistency retailing challenge.
What is brand image consistency?By maintaining brand consistency across all of your marketing channels, you can ensure that your consumers and potential buyers consistently see the same picture and message about your business. According to research findings, the eight elements of brand attitude, brand awareness, brand familiarity, pricing perception, and risk perception were defined.
They all have an impact on the decision to choose the brand of the retail chain. A brand image will draw new clients to your business. Introducing new items becomes simpler. Additionally, it often leads to improved client relationships. It also aids in customer retention by boosting the level of trust among current clients.
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publicity is information about a company, a product, or an event transmitted by the general mass media to attract public attention. true or false
Publicity is information about a company, a product, or an event transmitted by the general mass media to attract public attention. true
A company is a legal entity formed via a group of individuals to interact in and operate a business—commercial or business—corporation. A corporation can be organized in diverse ways for tax and economic liability functions relying on the corporate regulation of its jurisdiction.
An enterprise is known as a company due to its people's will to provide value. The record of “to provide” is Latin, deriving from product: to lead forth, or deliver ahead. The records of “employer” are antique French, which means Compagnie, or companionship. And the history of “commercial enterprise” is old English, combining busy and -ness.
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The yield to maturity on one-year zero-coupon bonds is 7.4%. The yield to maturity on two-year zero-coupon bonds is 8.4%.
a. What is the forward rate of interest for the second year? (Do not round intermediate calculations. Round your answer to 2 decimal places.) Forward rate of interest
b. If you believe in the expectations hypothesis, what is your best guess as to the expected value of the short-term interest rate next year? (Do not round intermediate calculations. Round your answer to 2 decimal places.) Short-term interest rate %
c. If you believe in the liquidity preference theory, is your best guess as to next year's short-term interest rate higher or lower than in
O Higher O Lower
The forward rate of interest for the second year is 9.41%. According to expectations hypothesis, the expected value of the short- term value of the short term interest rate next year would be 9.41%. The next year's short-term interest rate will be lower.
The explanations and computations are as under:
a. 9.41%
b. According to expectations hypothesis the expected value of the short- term value of the short term interest rate next year would be 9.41% since the forward rate exceeds the expected value of the short - term interest rate next year
c. Lower
According to the liquidity preference hypothesis, since the forward rate exceeds short- term interest rate next year, so the best guess would be less than 9.41%
Working note
The forward rate (f2) is the spot rate plus earnings as the return from investing in the two - year maturity bond and holding to maturity
(1 + 7.4%) x (1 + forward rate ) = (1 + 8.4%)^2
Solving equation
1.074 x (1 + f2) = 1.175056
f2 = (1.175056 - 1.074) / 1.074
f2 = 9.41%
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Assessment A risk assessment for a country that includes all country risk variables, but excludes factors which are specific to a particular firm. An assessment that focuses on the risk of a country as it pertains to a specific MNC or type of business.
Option:
Micro Assessment of Country Risk Macro Assessment of Country Risk
Macro evaluation of country risk for a nation that takes into account all country risk indicators, but leaves out those that are unique to a single company. Here option D is the correct answer.
The major objective of a country risk assessment is to evaluate a country's capacity for currency transfers for international payments. Numerous elements, which may be categorized as political, economic, and financial considerations, influence this capacity.
A corporation can examine and identify nation-specific risks with the use of a country risk assessment. Businesses may then assess the potential effect of such risks on their operations and select the best course of action for managing or reducing those risks. It is impossible to emphasize the significance of this kind of country risk analysis.
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encouraged therapists to foster the growth of their client by exhibiting genuineness, acceptance, and empathy. t/f
Carl Rogers urged therapists to stimulate growth by demonstrating sincerity, acceptance, and understanding. Thus, the correct choice is genuineness, acceptance, and empathy.
What exactly are acceptance and empathy?In human psychology, acceptance is defined as a person's acquiescence to the reality of a situation, acknowledging a process or condition (typically a bad or unpleasant circumstance) without seeking to modify or resist it. Acquiescence, coming from the Latin acquiescence, has a similar connotation.
The true meaning of empathy was considerably more subtle than "reflection of sentiments." Rogers defined empathy as the ability to grasp another person's world experience as if you were that person, without ever losing the "as if" sensibility.
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how is the perceived demand curve for a monopolistically competitive firm different from the perceived demand curve for a monopoly or a perfectly competitive firm? bartleby
The curve of monopolistically competitive market is very elastic and the curve of monopoly is sloping downwards.
What Is the Demand Curve?The relationship between the cost of an item or service and the amount demanded over a specific time period is represented graphically by the demand curve. A common representation will include the price on the left vertical axis and the amount needed on the horizontal axis.
What does demand curve of monopoly mean?The price that the monopolist may obtain for each new unit of output must decrease as the monopolist raises its output because the monopolist faces the downward-sloping market demand curve. If a result, as the monopolist increases its output, its marginal revenue will also decrease.
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suppose a certain project scheduled for completion today had a budget of $1500. as of today, $1350 has been spent and the project is estimated to be 2/3 complete. calculate the cost and schedule variance measures.
Salaries payable will be credited with $2800
Since salaries payable is liability so it should be reported in the liability side of balance sheet.
A liability is some thing a person or company owes, normally a amount of money. Liabilities are settled over time via the transfer of financial benefits together with money, goods, or offerings.
Cash is a cutting-edge asset and is the first line-item on a business enterprise's balance sheet. Cash is the maximum liquid sort of asset and may be used to easily buy different property. Liquidity is the benefit with which an asset can be converted into coins.
Liabilities constitute an vital component of deliver and demand in the economic system. Manufacturers deliver merchandise and the client enters right into a legal responsibility settlement to pay for the goods. This results in an open glide of cash and a continuous cycle of sales.
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x-mart uses the periodic inventory system to account for its merchandise. on may 1, it sold $400 of merchandise on account with terms of 2/15, n/40. on may 3, its customer returned $50 of merchandise due to defect. on may 11, its customer paid the remaining balance due. demonstrate the required journal entry to record the receipt of payment by selecting all of the correct actions below.
The correct receipt of payment is as follows credit merchandise inventory is $7, debit accounts payable is $350 and credit cash is $343.
The cost of finished goods (COGS) that a retailer or wholesaler has on hand to sell to its clients during a specific accounting period is called merchandise inventory.
The price of the books or periodicals a bookshop offers for sale would be considered as part of its merchandise inventory. The balance sheet account which shows the total cost of goods that have not yet been sold is called merchandise inventory.
Merchandise inventory serves as a holding account for an inventory that is awaiting sale as a current asset. The ending inventory for products should be entered in the Balance Sheet Debit column.
When recording unearned revenue, place the revenue account in the income statement credit column and the unearned revenue account in the balance sheet credit column.
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When using an outside expert, a complete _____ should indicate funding for the project and the process by which the organization will determine its level of satisfaction.
A. cohabitation agreement
B. letter of intent
C. certificate of occupancy
D. articles of incorporation
E. request for proposal
When using an outside expert, a complete _E. request for proposal_ should indicate funding for the project and the process by which the organization will determine its level of satisfaction.
What does "request for proposal" mean?
An RFP is a business document that outlines a project, requests proposals for its completion from qualified contractors, and announces the project. The majority of organizations, including many governments, favor using RFPs to start projects.
When using an RFP, the organization asking for bids is in charge of assessing the viability of the bids submitted, the financial standing of the companies submitting bids, and each bidder's capacity to carry out the project.
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why would a marketer identify and analyze the target audience before defining the advertising objectives when developing an advertising campaign?
The marketer would identify and analyze the target audience before defining the advertising objectives when developing an advertising campaign because Identification of a target market would help the marketers to focus on those most likely to purchase the product.
What is a target audience ?In advertising the target audience can be refered to as the group of people defined by certain demographics and behavior howver the businesses do make use what they know about their target audience so that they can form user personas because the personas guide will help them greatly in their decisions on marketing campaigns.
In conclusion the target audience serves as the intended audience or readership of a publication as well as the advertisement, wich is been used in the process of catering specifically to said intended audience.
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What are direct competitors?
a) Other businesses that sell the same or similar products or services that a company sells
b) Other businesses that have the same or similar revenue
c) Other businesses that sell products that are different from a business but are similar enough that their products could satisfy the same need
d) Other businesses that have the same or similar investors
Direct opposition Businesses that compete with a corporation by offering identical or comparable goods or services.
What is business?An innovative company or group that engages in professional activities is referred to as a business. They could be industrial, commercial, or something else. Businesses that are for-profit operate to make a profit, whereas those that are nonprofit do so to further a philanthropic cause.
Free cash flow is the amount of money that remains after a company has paid for all of its operating expenses, such as buildings, machinery, payroll, taxes, and inventories.
When two or more businesses compete directly for the same prospective market by providing practically identical goods or services, this is known as direct competition. When two or more businesses fight for the same market by offering the same good or service, this is known as direct competition.
Therefore, Thus option(A) is correct.
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Which one of the following statements about the process of identifying and incorporating best practices is false?
a. Because using best practice methodology to perform an activity produces superior outcomes, those outcomes serve as a benchmark or standard for determining how well a particular organization performs that activity.
b. A company can make giant strides toward good or even excellent strategy execution by adopting a best-practices mindset and successfully implementing the use of best practices across more and more of its value chain activities.
c. Benchmarking involves identifying which company or organization is the best performer of an activity and then trying to imitate its approach.
d. A best practice can evolve over time as improvements are discovered.
e. To the extent that a company is able to successfully adapt a best practice methodology pioneered elsewhere to fit its circumstances, it is likely to improve its performance of the activity, perhaps dramatically--an outcome that promotes better strategy execution.
Answer: c
The one out of the following statements about the process of identifying and incorporating best practices that is false is option C. Benchmarking involves identifying which company or organization is the best performer of an activity and then trying to imitate its approach.
What is benchmarking in business?Benchmarking is a process that concerns determining the performance of one's business against a competitor in the same market. This will afford one a better understanding of one's business performance and potential opportunities available.
Therefore, the correct answer is as given above. Benchmarking, consequently, is not a means or a process of identifying and incorporating best practices.
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these are valued as a special zero-growth case of the constant growth rate model. select one: a. future dividends b. common stock c. future stock prices d. preferred stock
Future dividends are valued as a special zero-growth case of the constant growth rate model.
Evaluation of shares can be done using something called the Constant Growth Model. This model, which is also known as the Gordon Growth Model, makes the assumption that the dividends paid by the corporation will keep rising at a steady growth rate eternally. It provides assistance to investors in calculating an appropriate price to pay for a company at the present time, taking into account future dividend payments. Finding out how growth rates, discount rates, and value are all related to one another can be accomplished by employing the Gordon Growth Model. The model nevertheless displays a clear association between valuation and return, despite the fact that valuation is sensitive to changes in the discount rate.
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if congress made the federal personal income tax system less progressive which would increase the mpc. t/f
If congress made the federal personal income tax system less progressive which would increase the mpc. TRUE
An income tax is a tax imposed on individuals or entities in admire of the profits or earnings earned by means of them. income tax usually is computed as the made from a tax rate times the taxable income. Taxation fees can also range via type or characteristics of the taxpayer and the type of income.
The person profits tax (or non-public earnings tax) is a tax levied at the wages, salaries, dividends, interest, and other income someone earns in the course of the yr. The tax is typically imposed by way of the nation in which the income is earned.
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which act mandated that no defendants shall be kept in pretrial detention simply because they cannot afford the monetary bail?
8th Amendments was bail incorporated into in order to prohibit excessive bail act mandated that no defendants shall be kept in pretrial detention simply because they cannot afford the monetary bail.
When was the 8th Amendment incorporated to the states?Justices Scalia and Thomas contend that the following four questions should be addressed: (1) The relevant criterion for deciding whether a punishment is cruel and unusual is the level of severity that prevailed in 1791, the year the Eighth Amendment was adopted.
The Eighth Amendment forbids "cruel and unusual punishments," which are most frequently associated with the death sentence, although it also cites "excessive fines" and bail. The 8th Amendment has an impact on sentencing since it limits how criminal defendants are punished.
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owners of a corporation who want to raise more capital by issuing new securities but who also want to retain control of their company could issue
Bonds or preferred stock are two options available to corporate owners who desire to acquire additional funds through the issuance of new securities while still maintaining control over their business.
What distinguishes preferred stocks from bonds in the most fundamental ways?Bonds offer investors recurrent interest payments, but preferred stocks only pay fixed dividends. In response to changes in interest rates, the value of bonds and preferred stocks also varies. In the event that a business declares bankruptcy and is forced to close, bondholders are compensated before preferred shareholders.
What traits are common between bonds and preference shares?A bond is a financial instrument that simulates a loan from one party to another. Preference shares are equity shares of an organization that receive dividend payments. Preference shares don't have a maturity date, while bonds sometimes do.
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In the __________, if profits are not possible, the perfectly competitive firm will seek out the quantity of output where ___________.a)short run;fixed costs can be reducedb)long run; fixed costs can be eliminatedc)short run; losses are smallestd)long run; increasing production
In the short run, if profits are not possible, the perfectly competitive firm will seek out the quantity of output where losses are smallest.
The term "price taker" refers to a completely competitive company that is compelled by pressure from other enterprises to accept the market's current equilibrium price. A company in a highly competitive market risks losing all of its sales if it increases the price of its goods by even a cent.
Perfect competition is characterized by three key elements: freedom of entry and leave, standardization of industry output, and the absence of any companies with a sizable market share. When marginal revenue and marginal cost are identical, the market is in an efficient equilibrium.
Hence the correct option is C
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