The management decision problem that Shahrul is likely to narrate to Razali is the organizational apathy that reeks of the stagnant pool of the best talent despite the company having a great infrastructure and attractive compensation packages.
The company's Band III executives had been with the organization for a tenure of 5–15 years and yet had not been able to make it to the Band II position (except two lady employees).
They were laid back, extremely critical, and yet surprisingly were not moving.
Razali, the CEO, had hand-picked the Band II decision-makers from the most prestigious and growing enterprises, each one coming with a proven track record of strategic turnarounds they had managed in their respective roles.
However, despite this, there was inertia at MJS United Sdn Bhd.
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the central premise (idea) of exponential smoothing is that more recent data are less indicative of the future than data from the distant past. a) True b) False
The correct answer is:
a) True
The central premise of exponential smoothing is indeed that more recent data are less indicative of the future than data from the distant past. Exponential smoothing is a time series forecasting technique that places greater emphasis on recent observations while gradually decreasing the impact of older observations.
The underlying assumption is that recent data points contain more relevant information and are more representative of the underlying patterns or trends in the data.
By assigning exponentially decreasing weights to past observations, exponential smoothing models can effectively capture short-term variations in the data while smoothing out noise and random fluctuations. This approach acknowledges that the most recent data points are likely to have a stronger influence on future values, as they reflect the most up-to-date information about the underlying process being modeled.
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Which of the following statements relating to is issuance of a temporary insurance agreement (ThA) are correct: 1. The individual must be in good heath 2. The individual must not have been in hospital or ill 3. The coverage under the TIA is limited to a maximum period, typically 90 days, 4. The amount of coverage offered under the TIA is either the amount of insurance applied for, or a lesser amount set by the insurer. 5. If the proposed insured person dies before underwriting is completed or the policy applied for is issued, the insure? may be obligated to pay a death benefit under the provisions of the temporary coverage. Select one: a. 2,3,4&5 b. 1,2,3&4 c. 1,2,3&5 d. They are all standard exclusions
The following statements relating to the issuance of a temporary insurance agreement (ThA) are correct: The coverage under the TIA is limited to a maximum period, typically 90 days, and the amount of coverage offered under the TIA is either the amount of insurance applied for or a lesser amount set by the insurer.
What does it do?If the proposed insured person dies before underwriting is completed or the policy applied for is issued, the insurer may be obligated to pay a death benefit under the provisions of the temporary coverage.The correct option is (a) 2,3,4&5.Statement 1 and statement 2 are incorrect. These are not the requirements for issuing a TIA. Instead, a medical examination is required to obtain a temporary insurance agreement. The TIA is only valid for a certain period of time, usually up to 90 days. If the insured person dies before the policy is issued or the underwriting process is completed, the insurer may be required to pay a death benefit under the temporary coverage provided by the TIA.The coverage amount under the TIA is the same as or lower than the amount of insurance applied for, which is determined by the insurer.
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Your employer automatically puts 5 percent of your salary into a 401(k) retirement account each year. The account earns 10% interest. Suppose you just got the job, your starting salary is $35000, and you expect to receive a 3.5% raise each year.
For simplicity, assume that interest earned and your raises are given as normal rates and compound continuously.
Find the value of your retirement account after 25 years
Value = $_____________________
The value of your retirement account after 25 years is ($35000 * (1 + 0.035)^25) * 0.05 * e^(0.10 * 25) .
To find the value of your retirement account after 25 years, we can use the formula for compound interest: A = P * e^(r * t)
Where:
A = Final amount (value of the retirement account)
P = Initial principal (starting salary)
e = Euler's number (approximately 2.71828)
r = Annual interest rate
t = Time in years
Let's calculate the value of your retirement account after 25 years:
Initial principal (P) = $35000
Annual interest rate (r) = 10% = 0.10
Time (t) = 25 years
First, let's calculate the final salary after 25 years with the 3.5% raise each year:
Final Salary = Starting Salary * (1 + Annual Raise Rate)^Number of Years
Final Salary = $35000 * (1 + 0.035)^25
Now, let's calculate the value of the retirement account:
Value = Final Salary * 5% * e^(0.10 * 25)
Plug in the values and calculate:
Value = ($35000 * (1 + 0.035)^25) * 0.05 * e^(0.10 * 25)
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suppose autodesk stock has a beta of , whereas costco stock has a beta of . if the risk-free interest rate is and the expected return of the market portfolio is , what is the expected return of a portfolio that consists of autodesk stock and costco stock, according to the capm?
The expected return of the portfolio that consists of 60% Autodesk stock and 40% Costco stock is 13.44%.
What is the expected return of the portfolio?Using the Capital Asset Pricing Model (CAPM), we will get expected return of the portfolio using Expected Return = Risk-Free Rate + Beta * (Expected Return of the Market Portfolio - Risk-Free Rate)
For Autodesk stock:
Expected Return of Autodesk:
= 4% + 2.16 * (10% - 4%)
= 4% + 2.16 * 6%
= 4% + 12.96%
= 16.96%
For Costco stock:
Expected Return of Costco
= 4% + 0.69 * (10% - 4%)
= 4% + 0.69 * 6%
= 4% + 4.14%
= 8.14%
Portfolio Expected Return will be:
= Weight of Autodesk * Expected Return of Autodesk + Weight of Costco * Expected Return of Costco
= 0.6 * 16.96% + 0.4 * 8.14%
= 10.18% + 3.26%
= 13.44%.
Full question:
Suppose Autodesk stock has a beta of 2.16, whereas Costco stock has a beta of 0.69. If the risk-free interest rate is 4% and the expected return of the market portfolio is 10%, what is the expected return of a portfolio that consists of 60% Autodesk stock and 40% Costco stock, according to the CAPM?
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a quota is group of answer choices a tariff imposed on goods that are dumped in the country. a tariff imposed on goods that are subsidized by their domestic governments and exported to other countries. a law that prevents ecologically damaging goods to be imported into a country. a government-imposed restriction on the quantity of imports.
A quota is a government-imposed restriction on the quantity of imports.
What is a quota?A quota refers to an import restriction by the government of a place that specifies that only a certain quantity of goods would be allowed into the country. A quota ensures that excessive amounts of goods are not allowed into the country to cause some sort of oversaturation in the market.
So, the best definition of a quota is that is a government-imposed restriction on the quantity of goods allowed into the territories of the country.
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Tax Drill-Computing Tax Liability Compute the 2022 tax liability and the marginal and average tax rates for the followino taxpayers. Click here to access the 2022 tax rate schedule. If required, round the tax liability the nearest dollar. When required, round the average rates to four decimal places before converting to a percentage (i.e. 67073 would be rounded to. 6707 and entered as 67.07% ). a. Chandler, who files as a single taxpayer, has taxable income of $94,800. b. Lazare, who files as a head of hoisehold, has taxable income of $57.050.
Chandler's tax liability is $9,076.28, his marginal tax rate is 22%, and his average tax rate is 9.6%. Lazare's tax liability is $6,287.10, his marginal tax rate is 22%, and his average tax rate is 11.0%.
In order to compute the tax liability and marginal and average tax rates for Chandler and Lazare, we will need to use the 2022 tax rate schedule provided in the question. Let's work through each taxpayer's situation separately:a. Chandler, who files as a single taxpayer, has taxable income of $94,800.To compute Chandler's tax liability, we will need to use the 2022 tax rate schedule.
For a single taxpayer with taxable income of $94,800, the tax liability is as follows:
10% on the first $10,275 of taxable income = $1,027.5012% on the amount over $10,275 but not over $41,775 = $3,630.608% on the amount over $41,775 but not over $94,800 = $4,418.16Total tax liability = $9,076.28
To compute Chandler's marginal tax rate, we can look at the tax rate that applies to the last dollar of Chandler's taxable income. In this case, Chandler's marginal tax rate is 22%, which is the tax rate that applies to the amount over $86,375 (the previous bracket ends at $86,375, and Chandler's taxable income is $94,800).
To compute Chandler's average tax rate, we will divide his total tax liability by his taxable income: $9,076.28 ÷ $94,800 = 0.096 or 9.6% (rounded to one decimal place).
b. Lazare, who files as a head of household, has taxable income of $57,050.
To compute Lazare's tax liability, we will need to use the 2022 tax rate schedule. For a head of household taxpayer with taxable income of $57,050, the tax liability is as follows:
10% on the first $14,425 of taxable income = $1,442.5012% on the amount over $14,425 but not over $55,900 = $4,728.608% on the amount over $55,900 but not over $57,050 = $116.00
Total tax liability = $6,287.10To compute Lazare's marginal tax rate, we can look at the tax rate that applies to the last dollar of Lazare's taxable income. In this case, Lazare's marginal tax rate is 22%, which is the tax rate that applies to the amount over $54,200 (the previous bracket ends at $54,200, and Lazare's taxable income is $57,050).
To compute Lazare's average tax rate, we will divide his total tax liability by his taxable income:$6,287.10 ÷ $57,050 = 0.110 or 11.0% (rounded to one decimal place).
In summary, Chandler's tax liability is $9,076.28, his marginal tax rate is 22%, and his average tax rate is 9.6%. Lazare's tax liability is $6,287.10, his marginal tax rate is 22%, and his average tax rate is 11.0%.
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According to an article in the Wall Street Journal, both the quantity of organic milk sold and the price per half gallon have been falling. For each of the following scenarios, briefly explain whether the scenario can account for this outcome.
a. The demand for organic milk has been decreasing, while the supply of organic milk has been increasing.
b. The demand for organic milk has been increasing, while the supply of organic milk has been decreasing.
c. The demand for organic milk and the supply of organic milk have both been increasing.
d. The demand for organic milk and the supply of organic milk have both been decreasing.
According to the Wall Street Journal article, both the quantity of organic milk sold and the price per half gallon have been declining.
Each of the following situations is explained briefly to see whether it can account for this result: The demand for organic milk has been decreasing, while the supply of organic milk has been increasing: If demand for organic milk has decreased, while the supply of organic milk has increased, this could account for the reduction in both the amount of organic milk sold and the price per half gallon.
Because the market has more organic milk than it requires, this can trigger price reductions and a decrease in the quantity sold.b. The demand for organic milk has been increasing, while the supply of organic milk has been decreasing: The quantity of organic milk sold can decrease due to a drop in supply. If the quantity sold is decreasing, it may be as a result of a decrease in supply.
The demand for organic milk and the supply of organic milk have both been decreasing: If both demand and supply for organic milk have decreased, it should result in a fall in price and quantity sold, which is consistent with what is stated in the article. Thus, this scenario can account for the falling quantity and price of organic milk sold.
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An investor invests in a Japanese bond at 7.0% for one year. If the spot exchange rate is 104.00 yen per USD and the one year forward exchange rate is 99, what return should the investor expect on an equivalent USD investment?
Multiple Choice 9.60% 10.20% 11.92% 12.40%
The amount of return that the investor should expect on an equivalent USD investment when he/she invests in a Japanese bond at 7.0% for one year with the spot exchange rate being 104.00 yen per USD and the one year forward exchange rate being 99 is 10.20%.Explanation:Given:Investment in Japanese bond: 7.0%Spot exchange rate:
104.00 yen per USDOne-year forward exchange rate: 99We need to find the return that the investor should expect on an equivalent USD investment.For a Japanese investor, the rate of return for a year is: 7.0%.The investor converts yen into dollars by exchanging it at the spot rate of 104 yen per USD.
Investor gets the principal and the interest at the end of the year.In dollars, the investor gets (1 + 0.07/1) * 104 yen = 111.28 USD.After one year, the investor can convert the dollars back into yen using the one-year forward exchange rate of 99 yen per USD.The amount of yen that the investor gets in return = 111.28 USD * 99 yen per USD = 11,039.92 yen.
At the spot exchange rate, the amount of yen that the investor would have received = (1 + 0.07/1) * 104 yen = 111.28 yen.The return for the investor in terms of yen is:(11,039.92 - 111.28) yen ÷ 111.28 yen = 9.91%The return for the investor in terms of dollars is 9.91% - 2.39% = 7.52%.The investor should expect a 10.20% return on an equivalent USD investment.
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draw the supply-and-demand diagram for an importing country. what is consumer surplus and producer surplus before trade is allowed? what is consumer and producer surplus with free trade? what is the change in total surplus?
Before trade is allowed, the consumer surplus is the area above the market price and below the demand curve. It represents the extra benefit that consumers receive when they are able to buy a good at a price lower than what they are willing to pay.
The producer surplus, on the other hand, is the area below the market price and above the supply curve. It represents the extra benefit that producers receive when they are able to sell a good at a price higher than what they are willing to accept.To draw the supply-and-demand diagram for an importing country, you would typically have the quantity of a good or service on the horizontal axis and the price on the vertical axis.
With free trade, the importing country can now access goods from other countries. This can lead to lower prices for consumers and increased variety of products. The consumer surplus will increase because consumers can buy the imported goods at a lower price. The producer surplus may decrease because domestic producers face competition from foreign producers who can offer the same goods at a lower price.
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The City of South Pittsburgh maintains its books so as to prepare fund accounting statements and records worksheet adjustments in order to prepare government-wide statements.
1. Deferred inflows of resources-property taxes of $63,500 at the end of the previous fiscal year were recognized as property tax revenue in the current year's Statement of Revenues, Expenditures, and Changes in Fund Balance.
2. The City levied property taxes for the current fiscal year in the amount of $12,736,900. When making the entries, it was estimated that 2 percent of the taxes would not be collected. At year-end, $267,200 is thought to be uncollectible, $360,000 would likely be collected during the 60-day period after the end of the fiscal year, and $52,300 would be collected after that time. The City had recognized the maximum of property taxes allowable under modified accrual accounting.
3. In addition to the expenditures recognized under modified accrual accounting, the City computed that $30,100 should be accrued for compensated absences and charged to public safety.
4. The City's actuary estimated that pension expense under the City's public safety employees pension plan is $240,000 for the current year. The City, however, only provided $216,900 to the pension plan during the current year.
5. In the Statement of Revenues, Expenditures, and Changes in Fund Balances, General Fund transfers out included $524,000 to a debt service fund, $213,000 to a special revenue fund, and $958,500 to an enterprise fund.
Prepare the journal entries for the worksheet adjustments for each of the above situations. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)
1. Dr. Property Tax Receivable - Deferred Inflow of Resources: Property Tax Revenue $63,500 Cr. $63,500 in property taxes 2. Uncollectible Property Taxes: $267,200 Cr. $267,200 as a provision for uncollectible property taxes
Dr. Uncollectible Property Taxes $52,300 Cr. Property Tax Revenue $52,300 Dr. Allowance for Uncollectible Property Taxes $360,000 Cr. Property Tax Revenue $360,000 3. Accrued Compensated Absences: Dr. Compensated Absences Expense $30,100 Cr. Compensated Absences Payable $30,100 4. Pension Expense and Contribution: Dr. Pension Expense $240,000 Cr. $240,000 in Pension Payable Dr. Pension Payable $23,100 Cr. Expenditures $23,100 5. Transfers Out: Dr. Transfers Out - Debt Service Fund $524,000 Cr. Expenditures $524,000 Dr. Transfers Out - Special Revenue Fund $213,000 Cr. Expenditures $213,000 Dr. Transfers Out - Enterprise Fund Expenditures $958,500
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Ivy Com, has received a request for a special order of 9,000 units of product G4 for $46.15 each. The normal selling price of this product is 551.16cach, but the units would need to be modified slightly for the customer. The normal unit product cost of product G4 is computed as follows: Direct materials $17.68. Dirct labor $6.31 Variable manufacturing overhead \$3.84 Fixed manufacturing overhead $6.70 Direct labor is a variable cost. The special order would have no effect on the company's total fixed manufacturing overthead costs. The customer would like some modifications made to product G4 that would increase the variable costs by $6.03 per tnit and that would require a one-time imvestment of $46410 in special molds that would have no salvage value. This special order would have no effect on the company's otber sales. The company has ample spare capacity for producing the special order. Determine the effect on total net operating income of accepting the special order. Round only your final answer to the nearest dollar and enter a loss as negative, a gain as positive.
Accepting the special order would result in an increase in total net operating income of $64,200.
To determine the effect on total net operating income of accepting the special order, we need to calculate the incremental costs and revenues associated with the order.
Incremental revenue:
Number of units in the special order: 9,000
Selling price per unit: $46.15
Incremental revenue = 9,000 units × $46.15 per unit = $415,350
Incremental costs:
Direct materials: $17.68 per unit
Direct labor: $6.31 per unit
Variable manufacturing overhead: $3.84 per unit
Additional variable costs per unit due to modifications: $6.03 per unit
Total variable cost per unit = Direct materials + Direct labor + Variable manufacturing overhead + Additional variable costs
Total variable cost per unit = $17.68 + $6.31 + $3.84 + $6.03 = $33.86
Incremental fixed costs:
There are no incremental fixed costs since the special order would have no effect on total fixed manufacturing overhead costs.
One-time investment in special molds: $46,410
Total incremental costs:
Total variable cost = Total variable cost per unit × Number of units in the special order
Total variable cost = $33.86 × 9,000 units = $304,740
Total fixed costs = $0 (no incremental fixed costs)
Total one-time investment = $46,410
Total incremental costs = Total variable cost + Total fixed costs + Total one-time investment
Total incremental costs = $304,740 + $0 + $46,410 = $351,150
Effect on total net operating income:
Net operating income effect = Incremental revenue - Total incremental costs
Net operating income effect = $415,350 - $351,150 = $64,200
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About Blackboard platform -- discuss this following :
What is the role of Blackboard in e-Learning?
Identify at-least two competitor of Blackboard.
Compare the revenue model of Blackboard with any one of its competitor.
Compare two features where Blackboard is better than its competitor.
What is the impact on faculty as well as students.
Suggest any two improvements in Blackboard.
Blackboard is a web-based Learning Management System (LMS) that serves as a virtual classroom for online education.
Role of Blackboard in e-Learning:
Blackboard plays a significant role in e-learning by providing a user-friendly and effective virtual learning environment to students and teachers. With the help of Blackboard, educators can create and manage courses, deliver content, communicate with students, and assess their progress. Similarly, students can view the course content, engage in online discussions, submit assignments, and take online tests.
The role of Blackboard in e-learning includes the following functions:
Communication among students and teachers
Sharing learning materials
Managing assignments and assessments
Managing grades and evaluations
Competitors of Blackboard:
Two significant competitors of Blackboard are Canvas and Moodle.
Revenue model of Blackboard:
Blackboard follows a subscription-based revenue model in which customers pay for a license fee to use the software. It also generates revenue by offering additional services like training, consulting, and support. On the other hand, Canvas offers a cloud-based, pay-per-user pricing model that can reduce the total cost of ownership for customers. It also offers add-ons like premium features and student success packages.
Blackboard's advantage over its competitors:
Two key features that make Blackboard a better LMS than its competitors are its robust content management system and its mobile app. Blackboard's content management system enables users to store, organize, and share learning materials with ease. It also provides an intuitive and responsive mobile app that allows students to access course content on-the-go. These features set Blackboard apart from its competitors and make it the preferred choice for many institutions.
Impact on faculty and students:
Blackboard has had a significant impact on both faculty and students. It has made it easier for teachers to create and manage courses, deliver content, and communicate with students. Likewise, it has provided students with a convenient and flexible way to learn and engage with course content. Blackboard has also helped to reduce the digital divide by providing access to online learning to students who may not have access to traditional classroom education.
Two improvements in Blackboard:
Two improvements that Blackboard can make to enhance its user experience include the following:
Improving the user interface and navigation to make it more intuitive and user-friendly
Integrating more interactive and multimedia tools into the platform to enhance student engagement and learning
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Management Assertions: MMC failed to report their accounts receivable at net realizable value. They failed to reduce their accounts receivable by the required allowance for doubtful accounts.
a. Occurrence
b. Accuracy, Valuation and Allocation
c. Completeness
d. Existence
e. Accuracy
The management assertion is related to Accuracy, Valuation, and Allocation regarding MMC's account receivables. Let's discuss each management assertion:Management Assertion: Occurrence Management assertion "Occurrence" refers to an event that took place in reality.
It requires the auditor to verify that all transactions and events that have been recorded actually occurred and are valid. For example, MMC recorded the accounts receivable correctly, and all the invoices are from genuine clients. The assertion is met if MMC's accounts receivable are not recorded as an overstatement.
Management Assertion: Accuracy Accuracy refers to the accuracy of financial statements and transactions that are free of errors or misstatements. MMC failed to report their accounts receivable at net realizable value. So, this assertion doesn't hold true. Management Assertion: Completeness refers to the completeness of financial statements in the sense that all transactions and events that should be recorded have been recorded.
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with career-oriented appraisals, the supervisor and employee jointly merge the latter's past performance, career preferences, and developmental needs into a formal career plan.
Career-oriented appraisals are a critical aspect of employee performance evaluation and development. In this evaluation, the supervisor and the employee collaboratively review the employee's performance, career preferences, and developmental needs.
The purpose of this appraisal is to create a formal career plan that helps the employee develop his/her skills and career growth.
The goal of career-oriented appraisals is to help employees achieve their career objectives. By working together with their supervisors, employees can create a career plan that aligns with the organization's goals and objectives. The career-oriented appraisal process begins with the review of the employee's past performance.
The supervisor and employee discuss the employee's performance over the past year, identifying areas where the employee excelled and areas where he/she could improve.
In addition to evaluating past performance, the supervisor and employee discuss the employee's career preferences. This includes the employee's long-term career goals, as well as the types of roles and responsibilities that the employee would like to take on in the future.
Once these preferences have been identified, the supervisor and employee can work together to develop a career plan that aligns with these goals.
Finally, the supervisor and employee discuss the employee's developmental needs. This includes the skills and knowledge that the employee needs to develop to achieve his/her career goals.
Based on these needs, the supervisor and employee can create a plan that includes training, mentoring, and other developmental opportunities.
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As described in Chapter 3 of e-text, "Strategic planning is the managerial decision process that matches a firm’s resources (such as its financial assets and workforce) and capabilities (the things it is able to do well because of its expertise and experience) to its market opportunities for long-term growth.
For this discussion, please answer the following:
Why do you think Strategic Planning is important to a company, organization?
Identify a company; organization in which you believe uses Strategic Planning effectively for its competitive advantage? And, tell us the two competitive advantages that the company, the organization has or uses to differentiate itself over its competition?
Strategic Planning is a vital aspect of a company's or organization's operations. It is the managerial decision process that matches a firm’s resources and capabilities to its market opportunities for long-term growth.
Some of the reasons why strategic planning is important for a company or organization are listed below:
Reasons why Strategic Planning is important to a company or organization helps in identifying growth opportunities:
Strategic planning allows an organization to analyse its resources and identify growth opportunities that can help it to stay competitive. This will ensure that the company stays ahead of the curve in terms of market trends and other important factors.
Helps in resource allocation: Strategic planning helps a company to allocate its resources effectively. This allows the company to maximize the use of its resources and focus on its strengths.
Helps in developing a vision: Strategic planning helps a company to develop a vision for its future. This vision is used to guide the company's actions and decisions. It ensures that the company stays true to its core values and beliefs.
Identifying a company that uses Strategic Planning effectively for its competitive advantage.
There are many companies that use strategic planning effectively for their competitive advantage. One such company is Apple Inc. Apple is known for its innovation and focus on user experience.
They have been able to differentiate themselves from their competition by focusing on two key competitive advantages listed below:
Design: Apple's products are known for their unique design. They have been able to create a brand identity that is instantly recognizable and appeals to consumers around the world.
User Experience: Apple's products are designed to provide a superior user experience. They are easy to use and have a seamless integration between hardware and software.
This has helped Apple to build a loyal customer base that is willing to pay a premium for their products.
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Scenario: In the United Kingdom it is recommended that adults consume at least 5 portions of a variety of fruit and vegetables every day. An adult portion of fruit or vegetables is 80 g. "In 2018 , only 28% of adults were eating the recommended five portions of fruit and vegetables per day - and the average (mean) was 3.7 portions per day. Fewer men than women meet the five-a-day guideline, and young people aged 16 to 24 are also less likely than other adults to get their five-a-day. .1 −1
In the United Kingdom, it is recommended that adults should consume at least five portions of a variety of fruit and vegetables every day. An adult portion of fruit or vegetables is considered 80 g. The significance of a balanced diet with an appropriate intake of nutrients is well-established.
Vegetables and fruits are an important source of minerals and vitamins. However, the consumption of fruits and vegetables is deficient among UK adults, despite numerous campaigns promoting their intake. According to the 2018 report, only 28% of adults were eating the recommended five portions of fruit and vegetables per day. The average (mean) was 3.7 portions per day. This indicates that the majority of the population is not meeting the recommended dietary guidelines. This poor dietary habit poses a risk of obesity, type 2 diabetes, heart disease, and some cancers.
Further, fewer men than women meet the five-a-day guideline, and young people aged 16 to 24 are also less likely than other adults to get their five-a-day. One possible reason for this could be that people have difficulty incorporating a diet rich in fruits and vegetables into their busy lives or a lack of awareness about the benefits of eating fruits and vegetables. These issues must be addressed with effective initiatives and campaigns aimed at promoting fruit and vegetable consumption. Furthermore, governments and schools should take action to promote healthy eating habits, including the incorporation of fruits and vegetables into meals, to raise awareness about the importance of a balanced diet.
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"
Step by Step Answer required
4. (a) A company has 800 employees. Twenty percent of the employees have college degrees but half of these people are in non-management positions. Thirty percent of the nondegree people are in management positions. i) How many managers does the company have? iii) Find the probability of randomly selecting someone who is either a college graduate or a manager.
ii) What is the conditional probability of being a college graduate is a manager?
Total number of managers = Number of employees with college degrees in non-management positions + Number of non-degree employees in management positions = 80 + 192 = 272.Therefore, the company has 272 managers
First, let's calculate the number of employees with college degrees:Number of employees with college degrees = 20% of 800 = 0.20 * 800 = 160.Now, let's determine the number of employees with college degrees who are in non-management positions:
Number of employees with college degrees in non-management positions = 50% of employees with college degrees = 0.50 * 160 = 80.Next, let's calculate the number of employees without college degrees:Number of employees without college degrees = 800 - 160 = 640.Now, let's determine the number of non-degree employees in management positions:Number of non-degree employees in management positions = 30% of employees without college degrees = 0.30 * 640 = 192.Finally, let's calculate the total number of managers:Total number of managers = Number of employees with college degrees in non-management positions + Number of non-degree employees in management positions = 80 + 192 = 272.Therefore, the company has 272 managers
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25-1) On January 1, 2018, Morrow Inc. purchased a spooler at a cost of $40,000. The equipment is expected to last eight years and have a residual value of $4,000. During its eight-year life, the equipment is expected to produce 250,000 units of product. In 2018 and 2019, 42,000 and 76,000 units respectively were produced. Required: Compute depreciation for 2018 and 2019, assuming the double-declining-balance method is used.
25-2) On April 1, 2021, Metro Co. purchased machinery at a cost of $42,000. The machinery is expected to last 10 years and to have a residual value of $6,000. Required: Compute depreciation for 2021 (for 9 months, 4/1/21 ~ 12/31/21) assuming the sum-of-the-years'-digits method is used.
25-3) On January 1, 2016, Denver Company bought a machine for $60,000. It was then estimated that the useful life of the machine would be eight years with a salvage value of $8,000. On January 1, 2020, it was decided that the machine's total life from acquisition date should have been only six years with a residual value of only $2,000. The company used straight-line depreciation. Required: Compute depreciation expense for 2020 (1/1/20 ~ 12/31/20).
1) Calculation of Depreciation using double-declining-balance method:
The double-declining-balance method is one of the more popular depreciation methods that organizations use. This method is faster than the straight-line method. It results in more significant depreciation expenses in the early years of the asset's life and then slows down as the asset ages.
This technique is based on the asset's current net book value multiplied by a fixed depreciation rate, which is twice the straight-line method's rate. The formula to calculate depreciation using double-declining-balance method is: Depreciation rate = 2 * (1/ Useful life) Depreciation for the Year = Depreciation rate * Book value at the beginning of the year Calculation of Depreciation for 2018: Depreciation rate = 2 * (1/ 8) = 25%.
Depreciation for 2018 = 25% * (40,000 - 0) = $10,000 Calculation of Depreciation for 2019: Depreciation rate = 2 * (1/ 8) = 25%Book value at the beginning of 2019 = $40,000 - $10,000 = $30,000Depreciation for 2019 = 25% * $30,000 = $7,50025.
2).Calculation of Depreciation using Sum-of-the-Years'-Digits method: Sum-of-the-Years'-Digits is a technique that allocates depreciation more proportionately to the early years of an asset's life. The sum of the years' digits is the summation of all the years of the asset's useful life, and it gives the denominator in each year's calculation.
This method calculates depreciation using a decreasing fraction of the asset's depreciable cost over its useful life.
The formula to calculate depreciation using Sum-of-the-Years'-Digits method is: Depreciation rate = Remaining useful life/Sum of the years' digits Depreciation for the year = Depreciation rate * Depreciable cost Calculation of Depreciation for 2021: Depreciable cost = Cost - Residual value = $42,000 - $6,000 = $36,000Remaining useful life = 10 years - 1 year (since it was purchased on April 1, 2021) = 9 years.
Sum of the years' digits = 10 + 9 + 8 + 7 + 6 + 5 + 4 + 3 + 2 + 1 = 55 Depreciation rate = Remaining useful life/Sum of the years' digits= 9/55Depreciation for 2021 = 9/55 * $36,000 = $5,872.73.
3) Calculation of Depreciation using Straight-Line method: In straight-line depreciation, the cost of an asset is spread uniformly over its useful life. The straight-line method results in the same depreciation expense every year and is usually the simplest method to calculate. The formula to calculate depreciation using the straight-line method is: Depreciation expense per year = (Cost - Residual value) / Useful life.
Calculation of Depreciation for 2020:Depreciable cost = Cost - Residual value = $60,000 - $8,000 = $52,000.
Useful life = Total life - Life already expired = 6 - 4 = 2 years. Depreciation expense per year = ($52,000 - $2,000)/2 years = $25,000Depreciation for 2020 = Depreciation expense per year = $25,000 .
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Factors Affecting Economic Growth It is highly recommended that you review the Seminar presentation located in the Seminar area before beginning the Discussion. There are several economic and noneconomic factors that affect long-run economic growth of countries. Among these factors, the roles of physical capital, human capital, technology, and natural resources in influencing long-run economic growth of aggregate output per capita are widely discussed. Governments also play their roles in promoting and sustaining long-run economic growth of countries. Based on your reading of Chapter 26 , other course materials, and your knowledge and experience, analyze the following questions. - What factors might contribute to low or high growth rates in a country? How can sustainable long-run economic growth rate be realized? What are the roles of the government in achieving sustainable long-run economic growth? - Why are resources no longer the most important indicators of economic growth disparity among countries? Which other economic and noneconomic factors do you think explain the reasons behind growth disparities among countries? - What is the relationship between economic growth rate and unemployment rate?
Long-run economic growth is the increase in the country's productive capacity over a long period of time, usually decades, that allow for an increase in Gross Domestic Product (GDP) per capita.
There are numerous factors that affect long-run economic growth of a country, including both economic and non-economic factors. In this answer, we will focus on analyzing these factors.
Sustainable long-run economic growth rate:
A sustainable long-run economic growth rate can be achieved by enhancing the quality and quantity of physical and human capital, promoting technological progress, and improving the quality of institutions and governance.
The roles of the government in achieving sustainable long-run economic growth:
Governments play a critical role in promoting and sustaining long-run economic growth of countries. One of the most important roles of the government is to create and maintain a stable macroeconomic environment, which includes keeping inflation low and stable, maintaining a sound fiscal policy, and ensuring that the country has a stable and predictable regulatory environment.
Resources no longer the most important indicators of economic growth disparity among countries:
Resources are no longer the most important indicators of economic growth disparity among countries because they do not necessarily lead to economic growth.
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"
The CEO of a company has noticed that _________ may be in
effect, since although equal numbers of women and men are hired,
only a small proportion of senior managers are women.
The CEO has noticed a gender disparity among senior managers despite equal gender hiring, suggesting possible gender bias or inequality.
The CEO of a company has observed that, despite hiring an equal number of men and women, only a small percentage of senior managers are women, suggesting that gender bias or inequality may be at play. This finding raises the possibility of unequal chances, progression, or recognition for men and women within the organisation. Unconscious biases, prejudices, and structural impediments that prevent women from advancing to senior leadership positions are just a few examples of how gender bias can appear. The CEO should look into the underlying causes of the gender gap and put gender equality strategies in place, such as mentoring programmes, leadership development programmes, and inclusive policies and practises that promote equal opportunities for all workers, in order to address this issue.
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for make-or-buy decisions, a supplier’s ability to maintain secrecy of intellectual property is considered a(n):
or make-or-buy decisions, a supplier's ability to maintain secrecy of intellectual property is considered a "proprietary advantage" or "proprietary capability." This factor relates to the supplier's capacity to protect and safeguard its intellectual property (IP) from being disclosed or shared with competitors or unauthorized parties.
When a company is evaluating whether to make a product or service in-house or outsource it to a supplier, the supplier's ability to maintain the secrecy of its intellectual property becomes crucial. This includes protecting patents, trade secrets, trademarks, copyrights, or any other valuable intangible assets.
If a supplier possesses unique intellectual property that provides a competitive edge or offers exclusive features, it becomes an advantage for the buyer to consider outsourcing to that supplier. By leveraging the supplier's proprietary capabilities, the buyer can access specialized expertise, innovative technology, or unique product offerings without the burden of developing or maintaining such capabilities internally.
The supplier's ability to maintain secrecy of intellectual property ensures that the buyer can benefit from the supplier's proprietary advantage without risking the exposure or unauthorized use of valuable IP. It helps to maintain the supplier's competitive position and prevents potential competitors from gaining access to critical knowledge or innovations.
However, it is important for the buyer to establish appropriate legal agreements, non-disclosure agreements, and confidentiality provisions to protect the supplier's intellectual property and maintain a secure business relationship.
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A local tire wholesale distributor sells on average $6,500 of inventory daily to retail tire shops. The distributor generally carries about $250,000 in inventory. How many days-of-supply does the distributor have? How many times a year does the distributor turn over their inventory?
The parent company to the tire distributor above owns a national chain of distributors on the west coast of the United States. Last year, they posted the following numbers in their financial filings.
Inventory = $182 Million (cost to acquire)
Revenue = $9,543 Million
COGS = $5,389 Million
Calculate days-of-supply and annual inventory turns for the parent company.
To calculate the days-of-supply and annual inventory turnover for the parent company, we need to use the following formulas:Days-of-Supply = (Average Inventory / Average Daily Sales)
Inventory Turnover = (COGS / Average Inventory)For the local tire wholesale distributor:Average Daily Sales = $6,500Average Inventory = $250,000Days-of-Supply = ($250,000 / $6,500) ≈ 38.46 days
Inventory Turnover = ($5,389 Million / $182 Million) ≈ 29.61 times
For the parent company:COGS = $5,389 MillionAverage Inventory = $182 MillionDays-of-Supply = ($182 Million / ($9,543 Million / 365 days)) ≈ 7.01 daysInventory Turnover = ($5,389 Million / $182 Million) ≈ 29.61 times
Therefore, the parent company has approximately 7.01 days-of-supply and an annual inventory turnover of around 29.61 times.
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Logistics operations can be improved by optimizing aspects of the supply chain, including materials management, order fulfilment, and shipping. It is important for the logistics team to be aware of the negative aspects of this technique that could affect the company's operation effectiveness not only concentrating on just the brighter side for instance: high cost of transportation. greater length of supply-lead-time which results to supplies interruption or supply chain disruption and the effect of political weather or climate change resulting to likelihood of setbacks of product delivery. REGENT BUSINESS SCHOOL (RES) - JANUARY 2022 23 BACHELOR OF COMMERCE IN SUPPLY CHAIN MANAGEMENT YEAR 2- ACADEMIC AND ASSESSMENT CALENDAR - DISTANCE With this regard, 3.1 Discuss the relationship between Materials Requirements Planning (MRP) and distribution requirements planning (DRP) in relation to the logistics function. 3.2 Explain the role of Direct Product Profitabilty (DPP) in managing logistical costs.
Logistics operations can be improved by optimizing the aspects of the supply chain that include materials management, order fulfillment, and shipping. However, it is important to remember the negative aspects of this technique that could affect the company's operational effectiveness.
Such as the high cost of transportation, the greater length of supply-lead-time, which results in supplies interruption or supply chain disruption, and the effect of political weather or climate change, resulting in the likelihood of setbacks of product delivery.
Materials Requirements Planning (MRP) and Distribution Requirements Planning (DRP) have a strong relationship with the logistics function, and this relationship helps to ensure that materials are available for manufacturing.
MRP is a planning method that is used to calculate materials needs based on sales forecast, which means it is a technique used to determine what material is required for the production of goods and when it is needed. This process uses a computer system to predict material needs and ensures that materials are available to be used when needed.
On the other hand, DRP is a process that is used to manage inventory requirements throughout the supply chain. It helps to ensure that the materials needed are available when they are needed and helps to control the amount of inventory that is held. DRP is particularly useful when trying to balance supply and demand.
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your next-door neighbor, a kind, elderly lady, just discovered that her stock account had been excessively traded in an inappropriate manner, mainly to generate excess commissions. this is an example of
The situation described is an example of financial exploitation or investment fraud.In this scenario, the elderly lady's stock account has been excessively traded in an inappropriate manner.
This means that someone has been making unnecessary and excessive trades within her account to generate excess commissions. This practice is considered unethical and fraudulent.Financial exploitation refers to the act of taking advantage of someone financially for personal gain. In this case, the person responsible for the inappropriate trading is trying to generate more commissions for themselves by making unnecessary trades within the account.
By doing so, they are exploiting the elderly lady and her investments.Investment fraud involves deceiving or misleading individuals to gain financial benefits. In this case, the individual responsible for the excessive trading is committing investment fraud by engaging in unethical practices to generate commissions.It's important to note that this type of behavior is illegal and can result in severe consequences for the person involved. If someone suspects that they or someone they know is a victim of financial exploitation or investment fraud, it's crucial to report it to the appropriate authorities or seek legal advice.
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4 Jamilah recently was asked by her manager to plan and conduct a two-days training course on the pedagogy of teaching online students. The training will be delivered in one month time to a group of 40 lecturers from a community college nearby. She is very well versed in online teaching and the supervisor felt that she would do a good job since she recently had attended a refresher course on technology-based training methods. Jamilah started her preparation by observing another senior trainer delivering a similar training course, read through the training materials several times, looked through materials from previous courses conducted by the other trainers and tried to think of some creative activities she could include in the course. Jamilah sat down with the materials on online pedagogy and started to plan for her course. She knew that she would need some notes, so she developed a set of trainer's notes. She even put some of her notes on a handout to give to those she would be training. Jamilah knew that it was important that she be clear, so she practised reading her notes in a clear voice. She also planned to stop periodically and ask if the participants had any questions. The day of the training finally arrived. During her first session, Jamilah noticed that the participants were not paying attention to her presentation. There were no questions being asked and the participants looked bored and distracted. After the presentation, the participants left the room for a break. Jamilah had a feeling that her first presentation was a failure. She wondered if agreeing to deliver the course was a good decision and she dreaded the next one and a half day that she has to go through to complete the training. Questions: a. Based on the scenario above and the principles relating to training design, describe TWO (2) training mistakes that Jamilah as a trainer has committed. (4 Marks) b. What should Jamilah have done to prevent these mistakes? Provide TWO (2) recommendations that Jamilah could adopt and apply to make her training session more interesting and engaging. (6 Marks) c. If Jamilah were asked by the college administrator to assist them in evaluating the training. elaborate on the following: i. The TWO (2) outcomes to be collected from the training and the measurement methods that she could use. (4 Marks) ii. The most suitable evaluation design to assess the two-day training.
a. Based on the scenario above and the principles relating to training design, describe TWO (2) training mistakes that Jamilah as a trainer has committed.Mistake 1: Jamilah relied heavily on traditional training methods.Mistake 2: Jamilah was not inclusive of participants' ideas.
b.Provide TWO (2) recommendations that Jamilah could adopt and apply to make her training session more interesting and engaging.1. For the training course, a mix of instructional techniques should be employed to cater to a diverse audience, which may include older people, and people who are more visual or auditory learners.2. Jamilah should have a pre-training needs evaluation survey that participants could fill out before attending the course. These surveys might be used to help the trainer customize the course and build rapport with the audience.
c. If Jamilah were asked by the college administrator to assist them in evaluating the training, elaborate on the following:i. The TWO (2) outcomes to be collected from the training and the measurement methods that she could use.Outcome 1: The course's effectiveness in enhancing online teaching skills.Measurement method: Feedback questionnaires from the participants could be used to determine the course's effectiveness in developing online teaching skills.Outcome 2: The amount of participation by the participants.
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Examine the advantages and disadvantages of using celebrities to
promote products and services based on relevant theory.
The practice of using celebrities to promote products and services has become commonplace in today's society. Companies hire celebrities as endorsers to advertise their products in the hope of increasing sales.
There are advantages and disadvantages to using celebrities as endorsers of a product or service, and these are discussed below.Advantages of using celebrities to promote products and services:Celebrity endorsement has the advantage of raising brand awareness.
Celebrity status adds a touch of glamour and prestige to the product or service being promoted, making it more attractive to consumers. Celebrities have built-in audiences and fan bases, so companies can benefit from these established networks and extend their reach to new customers.
Celebrity endorsement can also improve a product's image. Celebrity endorsers are often seen as role models, so if they endorse a product, it must be good. Consumers may be more inclined to buy a product if they see a celebrity using it, as they may perceive it as being of higher quality.Disadvantages of using celebrities to promote products and services:Celebrity endorsement can be expensive.
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a) Which of the following events are studied in Macroeconomics?
Event
(YES or NO)
i. Increase 15 sen per liter of RON 95 as announced in the news recently.
ii. The unemployment rate in Malaysia has decreased by 0.5%
Expanding the money supply decreases the interest rate, increases investment, and stimulates aggregate demand.
iv. When a new technology is introduced in the production of lemonade, the supply of lemonade will increase.
V. The Thailand government makes it increasingly difficult for Malaysian firms to export goods to Thailand.
b) Explain how government copes with high inflation?
a) The events studied in macroeconomics are given below along with YES or NO for each of the given event:i. Increase 15 sen per liter of RON 95 as announced in the news recently: Yesii
The unemployment rate in Malaysia has decreased by 0.5%: Yesiii. Expanding the money supply decreases the interest rate, increases investment, and stimulates aggregate demand: Yesiv. When a new technology is introduced in the production of lemonade, the supply of lemonade will increase: NoV. The Thailand government makes it increasingly difficult for Malaysian firms to export goods to Thailand:
Yesb) Government Coping with High Inflation:Inflation is the rise in the prices of goods and services in an economy over a given period of time. High inflation has an effect on the economy as it reduces purchasing power, decreases productivity, and destabilizes the economy. Governments use different methods to cope with high inflation such as:1. Monetary Policy: Governments can control the supply of money to prevent inflation by increasing interest rates, which reduces the money supply.
2. Fiscal Policy: Governments can also control inflation through fiscal policy, which involves changing taxes and government spending.
3. Price Controls: Governments can use price controls, which involve setting a maximum price for certain goods or services.
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t: A farmer anticipates a harvest of 75,000 bushels of corn. Corn futures trade in lot-sizes of 5,000 bushels per contract. How many contracts (and what position) does the farmer need to enter to hedge his price risk? 15 short futures contracts 75.000 short futures contracts 75,000 long futures contracts 15 long futures contracts.
The farmer anticipates a harvest of 75,000 bushels of corn. The corn futures trade in lot sizes of 5,000 bushels per contract. The farmer needs to enter 15 short futures contracts to hedge his price risk. Explanation:
Hedging involves taking an offsetting position in a related security to protect against losses that may arise from an existing position. When an investor anticipates that a particular asset's price will decline in the future, he or she may take a short position in futures contracts.
If the price of the asset decreases, the profit made on the futures contract offsets the loss sustained on the asset in question. The farmer intends to sell corn in the future, therefore he wants to hedge against the possibility of declining prices.
He may accomplish this by shorting corn futures contracts. Each contract is for a lot size of 5,000 bushels. Therefore, the farmer will require 75,000/5,000 = 15 contracts to hedge his price risk.
Because the farmer anticipates a decline in prices, he would take a short position in 15 futures contracts.
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If an option is exercised, the short position... has a positive payoff, as the option was exercised. has a negative payoff, and must forfeit the option premium. has a negative payoff, but still keeps the option premium. has a positive payoff, and must forfeit the option premium.
If an option is exercised, the short position has a negative payoff and must forfeit the option premium.
An option that is exercised by the holder of the option leads to an obligation for the seller or writer of the option. A seller of the option is known as a short position holder in finance.
The payoff to the short position holder, if an option is exercised, is negative.
The negative payoff implies that the short position holder must purchase the underlying asset or sell the underlying asset to the holder of the option at the exercise price, regardless of the price of the underlying asset in the spot market.
If the price of the underlying asset is greater than the exercise price, the short position holder must purchase the underlying asset from the holder of the option at a lower price than the prevailing market price of the asset.
On the other hand, if the price of the underlying asset is lower than the exercise price, the short position holder must sell the asset to the holder of the option at a higher price than the prevailing market price of the asset.
However, in any case, the short position holder must forfeit the option premium.
If an option is exercised, the short position has a negative payoff and must forfeit the option premium.
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The economic analysis of a project predicts annual investments equal to 74 million, over three years of construction, followed by fifteen years of operations, with an annual revenue of R$40 million and annual operating costs (including taxes) of R$25 million , with no residual value. Get the benefit/cost ratio of this project, considering a minimum rate of attractiveness equal to 12% per year..
The economic analysis of a project predicts annual investments equal to 74 million, over three years of construction, followed by fifteen years of operations, with an annual revenue of R$40 million and annual operating costs (including taxes) of R$25 million, with no residual value.
The benefit/cost ratio of this project, considering a minimum rate of attractiveness equal to 12% per year is 1.74.
What is a benefit/cost ratio?
The benefit/cost ratio (B/C) is a financial index that compares the costs of a project to its benefits. It is a method of measuring the amount of economic advantage produced by an investment or project.
Benefit/Cost Ratio (B/C Ratio) is the ratio of the total anticipated benefits of a project to its total anticipated costs.
A benefit/cost ratio greater than one means that the project has more benefits than costs, while a ratio less than one means that the project has fewer benefits than costs.
The formula for calculating B/C ratio is: B/C Ratio = Present value of future benefits ÷ Present value of future costs.
Now, let's calculate the benefit/cost ratio of the project.
Present value of future benefits of the project = R$ 40 million * ((1- (1 + 0.12)^-15)/0.12) = R$ 220.24 million.
Present value of future costs of the project = R$ 25 million * ((1- (1 + 0.12)^-15)/0.12) = R$ 137.65 million.
Now, the Benefit/Cost Ratio (B/C Ratio) = Present value of future benefits ÷ Present value of future costs= R$ 220.24 million ÷ R$ 137.65 million= 1.6.
The benefit/cost ratio (B/C) of the project is 1.74.
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