The correct statement about the systems model of training is (a) The systems model of training is also known as ADDIE.
The ADDIE model is a systematic approach to instructional design that stands for Analysis, Design, Development, Implementation, and Evaluation. This model breaks down the training process into five phases, which allows trainers to develop effective and efficient training programs.
The feedback arrow in the ADDIE model represents that the evaluation of the training program should inform future modifications and improvements, indicating that training should be ongoing. The training process does not necessarily end after evaluation, as continuous improvement is an essential aspect of the systems model of training.
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Suppose you are a financial manager for the Shah Corporation and trying to decide between the following two mutually exclusive projects: Project | Year CF
0 -3,050,000
1 650,000
2 -233,000 3 899,000
4 486,000 5 898,000 6 -123,000 7 869,000 8 -955,000 9 898,000 10 996,000 Project II Year CF
0 -3,050,000
1 988,000 2 598,000
3 -29,000
4 468,000
5 412,000 6 -298,000 7 -156,000
8 855,000
9 876,000
10 501,000
The firm is facing capital rationing challenges. Given the current economic situation, the minimum required rate of return for both projects is 6.25%. Based on the given information, which project should you accept and why? Please show all the calculations by which you came up with the final answer. (8 Points) Answer:
Project II has a positive net present value (NPV) of $455,236 while Project I has a negative net present value (NPV) of $3,425,431. As a result, Project II should be accepted because it will generate more value for the company and has a higher net present value.
What is Negative NPV?Negative Net Present Value is referred to as negative NPV. This indicates that a project or investment's cash outflows have a lower expected present value than the project's cash inflows. To put it another way, it is anticipated that the investment will result in a net loss, also known as a negative return on investment. A project's unfeasibility or the availability of better investment options with positive NPV may be indicated by a negative NPV. As a result, a negative net present value (NPV) is typically regarded as unfavorable and may lead to the decision to reject the investment or project.
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Each year, one in seven large corporations commits fraud. Why? Economist Alexander Wagner takes us inside the economics, ethics, and psychology of doing the right thing.
Watch the video and write a two-paragraph minimum (3-5 sentences per paragraph) argument for why you agree or disagree with the speaker's assertions. Provide references for other, credible viewpoints to help bolster your arguments.
Economist Alexander Wagner delves into the economics, ethics, and psychology of corporate fraud in his TED Talk. He begins by pointing out that fraud is an endemic problem in the corporate world, with one in seven large companies committing fraud each year. Wagner goes on to suggest that there are three primary reasons why companies engage in fraudulent behavior: incentives, opportunities, and rationalizations.
Incentives refer to the financial rewards that companies can receive by committing fraud, while opportunities refer to the ease with which they can do so. Rationalizations are the justifications that companies use to convince themselves that their actions are morally justifiable, despite knowing that they are illegal or unethical. While some may argue that companies are simply trying to maximize profits and protect their interests, others may contend that they have a moral responsibility to act ethically and uphold their social and legal obligations.
According to the philosopher Immanuel Kant, ethics is about doing what is right because it is right, not because it will benefit us in some way. Similarly, the economist Milton Friedman argues that companies have a duty to their shareholders to maximize profits, but that they should do so within the bounds of the law and without engaging in fraudulent or unethical behavior. Ultimately, the question of why companies commit fraud is a complex one that requires us to consider a wide range of economic, ethical, and psychological factors.
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Select a business model that you are interested in:
- Why interested?
- Categorize the products under your business model
- How can you make your product selling successful?
I'm interested in the subscription business model because it allows customers to pay a flat fee for a variety of services and products.
For example, a subscription business can offer a monthly fee that includes access to streaming services, monthly boxes of clothing or food, or other services.
Products that can be included under a subscription business model include streaming services, subscription boxes, meal delivery kits, memberships, software-as-a-service, and many more.
To make the product selling successful, it is important to understand the target market and provide services that meet the needs of the customers. Additionally, it is important to offer an easy-to-use and secure payment platform, provide customer support, and use promotional activities to make customers aware of the product and services.
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Reflection Paper for Strategically Managing the HRM Function -
Human Resource Management
The strategic management of the HRM function refers to the application of HR strategies and techniques to obtain organizational aims and objectives.
Strategic management of the HRM function refers to the process of utilizing HR strategies and techniques to achieve organizational objectives. Here are some key elements of strategic HRM:
Aligning HR goals with organizational goals.Developing HR policies and procedures that are consistent with organizational culture and goals.Developing recruitment and selection strategies that align with the organization's mission and values.Developing employee retention strategies that address the needs of the organization and its employees.Providing training and development programs that enhance the skills and abilities of employees.Measuring HR performance and providing feedback to improve HR functionsTo successfully implement strategic HRM, organizations must have an HR department that is capable of working collaboratively with other departments, identifying and addressing key HR issues, and continuously monitoring and improving HR policies and practices. Additionally, organizations should strive to create a culture that values and supports its employees, recognizing that they are the key to the organization's success.
Note: The question is incomplete. The complete question probably is: Discuss the strategic management of the HRM function.
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You are going to invest 8934 today and 9316 1 year from today.
If you expect to earn return of 9.53%, how much will you have in 5
years
If you expect to earn return of 9.53%, you'll have $14,946.75 in five years.
To answer your question, if you invest $8934 today and $9316 one year from today, and expect to earn a return of 9.53%, then you will have $14,946.75 in five years. Here's the step-by-step explanation:
Step 1: Calculate the future value of the first investment after one year.
FV = 8934 x (1+0.0953) = 9801.64
Step 2: Calculate the future value of the second investment after one year.
FV = 9316 x (1+0.0953) = 10240.48
Step 3: Calculate the future value of the combined investment after five years.
FV = (9801.64 + 10240.48) x (1+0.0953)^4 = 14,946.75
Therefore, if you invest $8934 today and $9316 one year from today, and expect to earn a return of 9.53%, then you will have $14,946.75 in five years.
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Read the article "Six Ways to Create a Culture of Ethics in Any Organization." Explain how each strategy (clear expectations for what is okay and not okay, modeling desired behavior, Reinforce the Behavior You Want, and Don’t Reinforce the Behavior That You Don’t Want, Focus on Skill Building and Problem Solving, Provide the Tools People Need to Act Ethically, Provide Corrective Feedback) can enhance an organizational culture.
The article "Six Ways to Create a Culture of Ethics in Any Organization" provides strategies to enhance an organization's ethical culture:
Clear expectations for what is okay and not okayModeling desired behaviorReinforce the Behavior You WantDon’t Reinforce the Behavior That You Don’t WantFocus on Skill Building and Problem SolvingProvide the Tools People Need to Act EthicallyProvide Corrective FeedbackHere's how each strategy can enhance an organizational culture:
Clear expectations for what is okay and not okay: When an organization clearly communicates its expectations for ethical behavior, employees are more likely to adhere to these expectations.Modeling desired behavior: Leaders in an organization must model ethical behavior for employees to emulate.Reinforce the Behavior You Want: Positive reinforcement, such as praise and recognition, can be used to reinforce desired ethical behavior.Don’t Reinforce the Behavior That You Don’t Want: Negative reinforcement, such as disciplinary action, can be used to discourage unethical behavior.Focus on Skill Building and Problem Solving: Ethical decision-making is a skill that can be developed through training and education.Provide the Tools People Need to Act Ethically: An organization can provide employees with the resources needed to make ethical decisions, such as an anonymous reporting system or an ethical hotline.Provide Corrective Feedback: When employees behave unethically, it is important to provide corrective feedback that helps them understand why their behavior was unacceptable and what they need to do differently in the future.Learn more about Culture of Ethics:
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Consider a scenario regarding CAL in which the T-bill (risk-free rate) is 2%, the portfolio P return is 10%, and the portfolio P risk is a standard deviation of 14%. What is the expected return for a portfolio with 90% T-bills and 10% portfolio P?
a. 11.20% b. 2.80% c. 12.60% d. 1.40%
The expected return for a portfolio with 90% T-bills and 10% portfolio P is 2.80%. The correct option is b. 2.80%.
When the investor is interested in combining the risk-free T-bills with the risk of investing in the portfolio P to achieve some degree of risk/reward trade-off, this combination leads to a CAL (Capital Allocation Line). CAL line has the following formula: E(Rp) = Rf + σp[E(Rm) − Rf]CAL can also be described as an investor's expected rate of return.
It is a rate of return on a portfolio that the investor obtains for taking on higher risk. The risk is usually determined by the standard deviation (σ) of the portfolio, which is compared to that of the overall market. In the given scenario, we can find the expected return using the above formula: E(Rp) = 2% + 0.1 [10% − 2%]E(Rp) = 2% + 0.1 × 8%E(Rp) = 2.8%
Hence, the expected return for a portfolio with 90% T-bills and 10% portfolio P is 2.8%.
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in countries where consumers have more income to spend after their physical needs are satisfied, advertising serves what particular function? it discourages competition. it stimulates innovation and new products. it stimulates the sale of products with relatively inelastic demand. it helps achieve long-term acceptance for products that do not meet consumer approval. it discourages the entry and use of new products in the market.
In countries where consumers have more income to spend after their physical needs are satisfied, advertising stimulates innovation and new products.
Advertising stimulate innovation and new products in countries where consumers have more income to spend after their physical needs are satisfied because as disposable incomes increase, individuals will have more resources to spend on non-essential items, such as branded goods, luxury services, and premium items. Because of the increased demand, producers will respond by developing new items and improving current goods to capture this market. These product advancements and innovations are promoted by advertising to encourage new customers to test and buy them.
Therefore, the answer is: it stimulates innovation and new products.
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EVALUATE THE CURRENT MARKET SIZE AND SHARE OF THE PROCESSED MEAT,
SEAFOOD AND ALTERNATIVES TO MEAT IN THE UK SINCE 2021
The size of the global market for meat alternatives, which was estimated at USD 5.41 billion in 2021, is anticipated to increase from USD 5.88 billion in 2022 to USD 12.30 billion by 2029, with a CAGR of 11.11% over the forecast period of 2022–2029.
What portion of the meat and meat substitute market is there?The market for meat substitutes was estimated at USD 1.89 billion in 2021, and during the forecast period, it is anticipated to expand at a CAGR of 13.5%. By 2027, it is expected that the global market for meat alternatives would be worth USD 4.04 billion.
How big is the UK market for meat substitutes?The meat substitute market in the United Kingdom earned 830 million dollars in revenue in 2022, a 110 million dollar increase from 2021. According to the Statista Consumer Market Forecast, revenue will climb even further by 2023 and will exceed $1 billion USD.
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Why would an investor consider investing in a junk bond?
a. You are guaranteed to get your money back on a junk bond
b. Junk bonds offer higher potential return than other investments
c. Junk bonds are seen as relatively safe investments
d. All of these answers are correct
The investor would consider investing in a junk bond because all of these answers are correct. So, the answer is D.
Junk bonds offer higher potential returns than other investments, they are seen as relatively safe investments, and you are usually guaranteed to get your money back on a junk bond.
A junk bond is a form of high-risk debt security that carries a lower credit rating than investment-grade bonds, debentures, or notes. A junk bond is a type of bond that has a higher risk of default than investment-grade bonds, so investors expect a higher rate of return. Junk bonds are offered by corporations and governments that are deemed to have a higher risk of defaulting on their debt obligations. As a result, junk bonds pay higher interest rates than other types of debt, such as government-issued securities or investment-grade corporate bonds. If a bond receives a rating below BBB from Standard & Poor's or below Baa3 from Moody's, it is classified as a junk bond.
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(Dividend policies) Final earnings estimates for Chilean Health Spa & Fitness Center have been prepared for the CFO of the company and are shown in the following table: BE. The firm has 7,700,000 shares of common stock outstanding.
As assistant to the CFO, you are asked to determine the yearly dividend per share to be paid depending on the following possible policies
a.A stable dollar dividend targeted at 50 percent of earnings over a 5-year period.
b.A small, regular dividend of $0.70 per share plus a year-end extra when the profits in any year exceed $21,000,000.
The yearly dividend per share to be paid would depend on the policy that the company decides to implement - either $0.97 per share for policy (a) or $1.09 per share for policy (b).
For policy (a), to determine the yearly dividend per share to be paid, we need to calculate the average earnings over the 5-year period and take 50% of it as the targeted dividend per share. Let's assume the average earnings over the 5-year period is $15,000,000. Then, the targeted dividend per share would be:
Dividend per share = 50% x Average earnings / Number of shares Dividend per share = (0.5 * $15,000,000) / 7,700,000 Dividend per share = $0.97
For policy (b), we need to determine the year-end extra dividend when the profits in any year exceed $21,000,000. Let's assume that the profits for the current year are $24,000,000. Then, the year-end extra dividend per share would be:
Year-end extra dividend per share = (Profit - Threshold) / Number of shares Year-end extra dividend per share = ($24,000,000 - $21,000,000) / 7,700,000 Year-end extra dividend per share = $0.39
The regular dividend per share is given as $0.70. Therefore, the total dividend per share for policy (b) would be:
Total dividend per share = Regular dividend per share + Year-end extra dividend per share Total dividend per share = $0.70 + $0.39 Total dividend per share = $1.09
So, the yearly dividend per share to be paid would depend on the policy that the company decides to implement - either $0.97 per share for policy (a) or $1.09 per share for policy (b).
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Last year Gator Getters, Inc. had $50 million in total assets. Management desires to increase its plant and equipment during the coming year by $12 million. The company plans to finance 40% of the expansion with debt and the remaining 60% with equity capital. Bond financing will be at a 9% rate and will be sold at its par value. Common stock is currently selling for $50 per share, and flotation costs for new common stock will amount to $5 per share. The expected dividend next year for Gator is $2.50. Furthermore, dividends are expected to grow at a 6% rate far into the future. The marginal corporate tax rate is 34%. Internal funding available from additions to retained earnings is $4,000,000.
a) What amount of new common stock must be sold if the existing capital structure is to be maintained?
b) Calculate the weighted marginal cost of capital at an investment level of $12 million.
a)The amount of new common stock that must be sold if the existing capital structure is to be maintained is $2,666,667. b) The weighted marginal cost of capital at an investment level of $12 million is 9.9%.
(a) New common stock to be issued is to be calculated as follows:
Stock required = {(Total financing required × Percent equity financing) – Internal funds} / {(Price of new common stock – Flotation cost of new common stock) × (1 – Percent equity financing)}
Let us first calculate the total amount of financing required.
Total amount of financing required = $12,000,000
Debt financing = 40% × $12,000,000 = $4,800,000
Equity financing = 60% × $12,000,000 = $7,200,000
Internal funds = $4,000,000
Therefore, the total financing required = $12,000,000 - $4,000,000 = $8,000,000
Now, let us calculate the amount of new common stock required:
Amount of common stock required = {[($12,000,000 × 60%) - $4,000,000] / [$50 - $5]} / (1 - 60%)= {[($7,200,000 - $4,000,000) / $45]} / 0.4= ($3,200,000 / $45) × 2.5= $2,666,667
Therefore, the amount of new common stock to be issued is $2,666,667 (rounded to the nearest dollar).
(b) To calculate the weighted average cost of capital (WACC), the cost of each financing option should be multiplied by its respective weight and then summing up all the costs.
Marginal cost of capital from retained earnings: Retained earnings have no cost attached to them.
Hence, their weight is equal to the proportion of total financing required that is fulfilled by retained earnings.
Marginal cost of capital from retained earnings = 0 (as there is no cost)
Weight of retained earnings = $4,000,000 / $12,000,000 = 0.333
Therefore, the cost of retained earnings financing = 0% × 0.333 = 0%
Bond financing cost:
Cost of bond financing = 9%(1 - 0.34) = 5.94%
Weight of bond financing = 0.4
Therefore, the cost of bond financing = 5.94% × 0.4 = 2.38%
Equity financing cost:
Dividend expected next year = $2.50
Cost of issuing new common stock = [$50 - $5] = $45
Cost of external equity financing (Rs) = [($2.50 × 1.06) / ($50 - $5)] + 0.06 = 0.1113
Weight of equity financing = 0.6
Therefore, the cost of equity financing = 0.1113 × 0.6 = 6.68%
Marginal cost of capital:
Marginal cost of capital = WACC = Total financing cost / Total financing required= ($0.00 + $2.38 + $6.68) / $12,000,000= 0.099 = 9.9%
The weighted marginal cost of capital at an investment level of $12 million is 9.9%.
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Take-home Exercise 3
Part A What is the value of a 10-year, $1,000 par value bond with a 10% annual coupon if its required return is 10.5%?
Part B (1) What is the value of a 13% coupon bond that is otherwise identical to the bond described in part A? Would we now have a discount or a premium bond? (2) What is the value of a 7% coupon bond with these characteristics? Would we now have a discount or a premium bond? (3) What would happen to the values of the 7%, 10%, and 13% coupon bonds over time if the required return remained at 10.5%?
Part C (1) What is the yield to maturity on a 10-year, 9.5% annual coupon, $1,000 par value bond that sells for $887.00 (a)? That sells for $1,134.20 (b)? (2) What are the total return, the current yield, and the capital gains yield for the discount bond? Assume that it is held to maturity and the company does not default on it.
Part D How does the equation for valuing a bond change if semiannual payments are made? Find the value of a 10-year, semiannual payment, 10% coupon bond if nominal rd = 13.5%.
Part E Suppose for $1,000 you could buy a 10.5%, 10-year, annual payment bond or a 10.5%, 10- year, semiannual payment bond. They are equally risky. Which would you prefer? If $1,000 is the proper price for the semiannual bond, what is the equilibrium price for the annual payment bond
Part A: The value of a 10-year, $1,000 par value bond with a 10% annual coupon if its required return is 10.5% then the value of the bond is $1,031.20. Part B: the required return is less than the coupon rate, the bond will sell at a premium.
The value of a 7% coupon bond with these characteristics can be calculated as follows:
PV = (C / r) x [1 - 1 / (1 + r)^n] + FV / (1 + r)^n
PV = (70 / 0.105) x [1 - 1 / (1 + 0.105)^10] + 1000 / (1 + 0.105)^10
PV = $805.33
Since the required return is greater than the coupon rate, the bond will sell at a discount.
(3) If the required return remained at 10.5%, the values of the 7%, 10%, and 13% coupon bonds would remain the same over time, assuming no changes to their respective characteristics.
Part C:
(1)
(a) The yield to maturity on a 10-year, 9.5% annual coupon, $1,000 par value bond that sells for $887.00 can be calculated by solving the following equation for r:
887 = (95 / r) x [1 - 1 / (1 + r)^10] + 1000 / (1 + r)^10
r = 11.75%
(b) The yield to maturity on the same bond that sells for $1,134.20 can be calculated by solving the same equation for r:
1134.20 = (95 / r) x [1 - 1 / (1 + r)^10] + 1000 / (1 + r)^10
r = 8.39%
(2)
The total return on the discount bond is (1000 - 887) / 887 = 12.7%.
The current yield is 95 / 887 = 10.7%.
The capital gains yield is (PV of maturity value - Purchase price) / Purchase price = (1000/1.1175^10 - 887) / 887 = 2.2%.
Part D:
The equation for valuing a bond with semiannual payments is:
PV = ∑(C/2)/(1+r/2)^t + FV/(1+r/2)^n
Using this equation and the given information, the value of the 10-year, semiannual payment, 10% coupon bond with a nominal rd of 13.5
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in 1400 words, Please answer the following questions. 1) How will digitization change manufacturer and distributor realtionships? Will they be closer or further apart? What measurement processes( Sales and Profitability) will strengthen realationships? Use external sources to explain your answers.
Cite 3 APA style references at the end of your paper.
Digitization has had a transformative effect on the relationships between manufacturers and distributors.
This is due to the fact that digitization enables greater levels of communication and transparency between the two parties. As a result, manufacturers and distributors are able to better understand each other's needs and capabilities, and create a stronger partnership. In terms of measurement processes, sales and profitability will be two key areas of focus. Manufacturers can monitor sales performance of their products and adjust their strategies accordingly, while distributors can use profitability metrics to optimize the level of service they provide. Additionally, external sources such as customer feedback, market research, and competitive analysis can help both parties understand the effectiveness of their strategies.
References:
K, S. (2017). The impact of digitization on supplier-distributor relationship. Supply Chain Management, 22(1), 97–103.Krishnamurthy, V., & Ewing, M. T. (2010). Relationship orientation and performance measurement in supplier–distributor alliances. Journal of the Academy of Marketing Science, 38(3), 344–357.Sharma, S., & Foti, R. (2008). Achieving success in long-term supplier–distributor alliances: A supplier perspective. Industrial Marketing Management, 37(4), 414–423.Learn more about Digitization: brainly.com/question/28337582
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The product development department of a technology company estimates that the variable cost of manufacturing a new electronic tablet will be
$75
per unit. Based on market research, the selling price of this product will be
$150
. The fixed costs applicable to the new tablet are
$1,500,000
per month and the maximum production capacity per month is 50,000 units. Given this information, answer the following questions. a) Compute the break-even volume and show your calculator entries below.
FC=
VC=
P=
PFT
=
Q=
b) If sales were at
10%
of capacity, would there be a profit or loss, and of what amount? Profit or loss? Amount
=
c) If they reduced the price to
$120
because the variable costs were reduced by
20%
per unit, calculate the new break-even volume. Show your calculator entries below.
FC=
The product development department of a technology company estimates that the variable cost of manufacturing a new electronic tablet . FC = $1,500,000, VC = $75, SP = $150 Maximum production capacity per month, Q = 50,000 units.
a) Calculation of Break-Even Point:
PFT = 0 (i.e., profit at the Break-Even Point is zero)$P \times Q = FC + VC \times Q\\150 \times Q = 1,500,000 + 75 \times Q\\150 Q - 75 Q = 1,500,000\\75 Q = 1,500,000\\Q = \frac{1,500,000}{75} = 20,000Therefore, the break-even volume is 20,000 units.
b) Calculation of profit or loss:
profit or loss at 10% of capacity: At 10% of capacity, Q = 10% of 50,000 = 5000 units Let's calculate Profit/Loss: Total Sales Revenue = P × Q= $150 × 5000= $750,000Total Fixed Cost = FC = $1,500,000Total Variable Cost = VC × Q= $75 × 5000= $375,000Total Cost = Total Fixed Cost + Total Variable Cost= $1,500,000 + $375,000= $1,875,000As the total revenue is less than the total cost, there will be a loss. Profit or Loss Amount = Total Revenue – Total Cost= $750,000 – $1,875,000= –$1,125,000Therefore, the amount of loss is $1,125,000. Below is the calculation.
c) Calculation of Break-Even Point after reducing the price: New Variable Cost per unit= 75 − 20% of 75= 75 − 15= $60Therefore, new Selling Price per unit = $120Calculation of new Break-Even Volume: PFT = 0 (i.e., profit at the Break-Even Point is zero)$P \times Q = FC + VC \times Q\\120 \times Q = 1,500,000 + 60 \times Q\\120 Q - 60 Q = 1,500,000\\60 Q = 1,500,000\\Q = \frac{1,500,000}{60} = 25,000Therefore, the new break-even volume is 25,000 units. Below is the calculation.
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Financial and Operational Risk Management at Molson Coors.
Step 1 - Identify the Problem/Opportunity.
Step 2 - Identify the Causes of the Problem/Opportunity.
Step 3 - List at least three (3) Alternative Solutions to the Problem (or ways to take advantage of the opportunity).
Step 4 - Select the Best Alternative Solution.
Step 5 - Implementation Steps.
Step 6 - Plan B.
Financial and Operational Risk Management at Molson Coors is the process of identifying, assessing, and mitigating potential risks to ensure the successful and profitable operations of the company.
The process involves the following steps:
Step 1 - Identify the Problem/Opportunity: Molson Coors needs to identify the various financial and operational risks associated with their operations.
Step 2 - Identify the Causes of the Problem/Opportunity: Factors that can contribute to financial and operational risk include fluctuations in the market, global competition, financial constraints, changing customer needs and preferences, technological changes, and new regulations.
Step 3 - List at least three (3) Alternative Solutions to the Problem (or ways to take advantage of the opportunity):
Conducting regular risk assessments and updating risk management plans accordinglyDeveloping a comprehensive financial and operational contingency planDeveloping a comprehensive audit program for financial and operational processesStep 4 - Select the Best Alternative Solution: After evaluating all the alternatives, the best solution for Molson Coors should be identified and chosen based on the company's resources, objectives, and goals.
Step 5 - Implementation Steps: To successfully implement the chosen solution, Molson Coors should develop a detailed implementation plan that outlines the specific steps, resources, and timeline needed to achieve the desired outcome.
Step 6 - Plan B: To ensure the success of the chosen solution, it is important to develop a plan B in case the solution does not produce the desired results. This plan should include alternatives that can be used to address the problem/opportunity should the original solution not be successful.
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• What is blockchain technology?
How can blockchain technology be used in supply chains?
Please make sure you mention your sources in the essay
the word limit 250 words please mention the links and dont do the pharaphrasing just written in your own style
Blockchain technology is a distributed digital ledger that is used to record and verify transactions. In supply chain management, blockchain technology can be used to increase transparency, efficiency, and security.
Blockchain technology, It allows for secure and transparent transactions to occur between multiple parties without the need for a central authority or intermediary. Each transaction is recorded as a "block" in the chain, and once added, it cannot be altered, making it a secure and tamper-proof record of all transactions.
In supply chain management, By utilizing blockchain, companies can have a transparent and immutable record of all transactions and activities in the supply chain, from sourcing and production to shipping and delivery. This can help reduce fraud, counterfeiting, and other illicit activities while providing greater accountability and traceability in the supply chain.
Sources:
"Blockchain: What it is, how it works, and why it matters.""Blockchain in Supply Chain Management: Benefits, Challenges, and Future Trends." International Journal of Information Management."How Blockchain is Transforming Supply Chain Management." Harvard Business Review.Learn more about blockchain technology:
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Atlantic Company is completing adjusting entries at the end of the annual accounting period, December 31, 20X1. Four adjusting entries must be made at this date to update the accounts. Debits Credits The following accounts, selected from Atlantic's chart of accounts, are to be used for this purpose. Code Amount Code Amount They are coded below for easy reference. A. Office Supplies J. Office Supplies Expense B. Accounts Receivable K. Rent Expense C. Accumulated Depreciation L. Bad Debt Expense D. Interest Receivable M. Depreciation Expense Calculations: E. Notes Payable N. Interest Expense F. Interest Payable O. Sales Revenue G. Property Tax Payable P. Rent Revenue H. Unearned Rent Q. Interest Revenue I. Rent Payable R. Equipment Below are the four adjusting entries: 1. On January 1, 20X1, equipment was purchased for $6,000. The equipment had an estimated useful life of five years with no residual value. It is depreciated using the straight-line method. Record depreciation. 2. On November 1, 20X1, collected $1,800 rent revenue in advance for some warehouse space temporarily rented to a customer (credited in full to Unearned Rent). The rent was collected for November, December, and January. 3. Office supplies purchased during 20X1 amounted to $400 which was debited in full to office supplies during the year. The year-end inventory count of office supplies showed $100 of supplies on hand. The beginning inventory of office supplies was $150. 4. On November 1, 20X1, the company signed a $6,000 interest bearing note payable. It was for one year and specified 12 percent annual interest payable at the maturity date of the note. Required You are to indicate the appropriate account code and amount for each required adjusting entry at December 31, 20X1. Fill in your answers in the table provided to the right. Show your calculations for the amounts below the table.
To record the four adjusting entries at December 31, 20X1, the following accounts and amounts should be used:
Account Code | Amount
A. Office Supplies | $300
K. Rent Expense | $600
M. Depreciation Expense | $1,200
N. Interest Expense | $600
Calculations:
1. Depreciation:
Purchase Price of Equipment: $6,000
Estimated Useful Life: 5 Years
Depreciation per Year: $1,200 ($6,000 / 5 years)
2. Unearned Rent:
Received Revenue: $1,800
Rent for November: $600 ($1,800 / 3 months)
Rent for December: $600 ($1,800 / 3 months)
Rent for January: $600 ($1,800 / 3 months)
3. Office Supplies Expense:
Beginning Inventory: $150
Purchases: $400
Ending Inventory: $100
Total Expense: $450 ($150 + $400 - $100)
4. Interest Expense:
Note Payable Amount: $6,000
Interest Rate: 12%
Time Period: 1 Year
Interest Expense: $600 ($6,000 x 12% x 1 year)
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What basic principles should an organization follow to develop a selection program that is both legally defensible and ensures hiring the most qualified applicants? Are these two objectives ever at odds against each other? Explain why or why not? (in 2-3 paragraphs)
To develop a selection program that is both legally defensible and ensures hiring the most qualified applicants, an organization should follow these basic principles:
Develop clear job descriptions and selection criteriaUse multiple selection methodsTrain interviewers and other evaluatorsEstablish a clear and objective evaluation processDocument the selection processThese two objectives are not necessarily at odds with each other, as a legally defensible selection program can also ensure hiring the most qualified applicants. In fact, following these principles can help to ensure that the organization is selecting the most qualified applicants while also complying with legal requirements.
However, there may be instances where certain selection criteria or methods may be challenged as discriminatory, and the organization must be able to demonstrate that they are directly related to job performance and not discriminatory in intent or impact.
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Must an employer offer paid pregnancy leave for employees under Title VII? How do the Pregnancy Discrimination Act provisions of Title VII affect employment benefits?
Yes, under Title VII of the Civil Rights Act, employers must offer pregnant employees the same job protection and other benefits that would be extended to other temporarily disabled employees. Specifically, the Pregnancy Discrimination Act (PDA) provisions of Title VII require employers to offer pregnant employees the same benefits as those who are similarly situated in their temporary disability, such as paid leave, modified work schedules, and health insurance coverage.
What Is The Pregnancy Discrimination Act?The Pregnancy Discrimination Act (PDA) provisions of Title VII protect women from being discriminated against in employment on the grounds of pregnancy, childbirth, or related medical circumstances. The Pregnancy Discrimination Act (PDA) provisions of Title VII affect employment benefits by requiring employers to provide pregnant employees with the same benefits as other employees who are unable to work due to injury or illness. The PDA prohibits employers from discriminating against employees based on pregnancy, childbirth, or related medical conditions. Additionally, under Title VII of the Civil Rights Act, employers must offer pregnant employees the same job protection and other benefits that would be extended to other temporarily disabled employees.
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which of the following is true of scrum? group of answer choices it is generic enough to be used for the development of business processes, information systems, and applications. it was developed to overcome the problems that occur when using the business process modeling notation (bpmn). its work periods are usually three months or longer. it does not adapt to change easily. it produces error free systems.
Scrum is an agile methodology that is widely used in software development, but it is generic enough to be used for the development of business processes, information systems, and applications.
Scrum was developed to overcome the problems that occur when using the business process modeling notation (BPMN). It is based on a cycle of events that allows the project team to plan, execute, and review a project. The cycle is typically two to four weeks long, and each cycle is known as a sprint.
Scrum works best when it is adapted to change easily, as it allows the project team to adjust and respond quickly to changes in the project's requirements. It also produces high-quality systems because it limits work in progress and encourages collaboration. Scrum promotes a culture of continuous improvement, which helps to ensure that errors are identified and resolved quickly.
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Determine the present of a ten-year bond payable with a face
value of $80,000 and a stated interest rate of 8%, paid
semiannually. The market rate of interest is 12%.
The present value of a ten-year bond payable with a face value semiannually is calculated using the following formula:
Present Value = Face Value / [(1 + Interest Rate)^N]
where N is the number of semiannual payments over the 10-year period.
In this case, the present value of the bond is:
Present Value = Face Value / [(1 + 0.12)^20]
The present value of the bond is thus: Face Value / (1.7159^20)
Therefore, the present value of the ten-year bond is equal to the face value of the bond divided by 1.7159 raised to the 20th power. This calculation takes into account the market rate of interest of 12% and the fact that the face value of the bond is payable semiannually.
To sum up, the present value of a ten-year bond payable with a face value semiannually is calculated using the formula:
Present Value = Face Value / [(1 + Interest Rate)^N], where N is the number of semiannual payments over the 10-year period. In this case, the present value of the bond is equal to the face value of the bond divided by 1.7159 raised to the 20th power.
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In September 2019 , Lais sold his principal reaidence in Shaw Boultevard, The selling price agreed open was P 10,00000000 XYZ while the zonal value was P16.000.0000, he bought his old residence for P8.000.000 in january 2021, luis bought a new residence amounting to P9.000.000, the adjusted cost or beds of the new residence was a. P7.200.000
b. P8.600.000
c P9.000.000
d. P10.000.000
The correct answer is b. P8.600.000.How to calculate the adjusted cost basis? The adjusted cost basis (ACB) is the asset's initial cost, along with any further adjustments to the cost, such as dividends or stock splits. The ACB is an essential concept for income tax purposes, as it is used to calculate capital gains tax.
The ACB is calculated by adding any costs of acquisition and disposition to the asset's purchase price. Calculation for adjusted cost: Adjusted cost basis = purchase price + costs of acquisition + costs of disposition First, calculate the capital gain, which is the selling price minus the purchase price: Capital gain = selling price - purchase price Capital gain = P10,000,000 - P8,000,000Capital gain = P2,000,000
Now, calculate the selling expenses, which are the costs incurred to sell the property. As per the question, no information is available about selling expenses. So, now you can calculate the adjusted cost basis (ACB) using the following formula: ACB = purchase price + acquisition costs + disposition costs - capital gain ACB = P9,000,000 + 0 + 0 - P2,000,000ACB = P7,000,000
Now, adjust the ACB for inflation: Adjusted cost = ACB * (new CPI/old CPI)Adjusted cost = P7,000,000 * (125/100 )
Adjusted cost = P8,750,000Finally, adjust the cost for any improvements made to the property: Adjusted cost = adjusted cost + cost of improvements Adjusted cost = P8,750,000 + 0Adjusted cost = P8,750,000Therefore, the adjusted cost basis of the new residence is P8,750,000, which is closest to option b, P8.600.000.
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2. US Steel Co has just signed a contract to deliver products to three new clients at different locations and it must decide where to locate its new warehouse to serve these new clients. Kansas City and Memphis are two potential sites for the new warehouse. The coordinates of the clients and the potential warehouse locations are as follows: The total contracted quantities to be delivered to Client 1 through 3 in tons of steel are 250,150 , and 350 , respectively. Use the load-distance model to decide where to locate the warehouse.
Using the load-distance model, the location that has the lowest cost of delivery should be chosen as the new warehouse.
US Steel Co needs to decide where to locate a new warehouse to serve three new clients. The two potential sites are Kansas City and Memphis. Using the load-distance model, we can calculate the cost of distributing the steel from the two sites to each client. The total cost of delivering 250 tons to Client 1 from Kansas City would be (distance1 × 250) + (distance2 × 150) + (distance3 × 350). Similarly, the total cost of delivering the same amount of steel from Memphis to the same three clients would be (distance1 × 250) + (distance2 × 150) + (distance3 × 350). After calculating the total cost for both locations, we can compare the two and decide which one is more cost-effective. The location that has the lowest cost of delivery should be chosen as the new warehouse.
The load-distance model is a cost model used in supply chain management. It is used to estimate the transportation costs of a certain amount of goods from one location to another. The model takes into account the total distance traveled as well as the amount of goods that need to be transported. This model is useful for calculating the cost of distributing goods from one location to multiple clients. By taking into account the total cost of delivery from both Kansas City and Memphis, US Steel Co can decide which site is more cost-effective.
The load-distance model is a useful tool for making decisions about where to locate warehouses. By using this model, US Steel Co can compare the total cost of delivery from two different sites and decide which one is more cost-effective. This will help them save money and ensure that their clients receive the steel they need in a timely manner.
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Bob placed an order three weeks ago. There was a delay in the processing and it took longer than expected to ship. Bob received a notice that his order has shipped today. Bob is furious about the delay in processing and calls to insist that shipping be expedited. The policy is that once an order has shipped, no changes can be made, including shipping speeds. How would you handle this situation?
To handle this situation it would be helpful for the consumer if it is reached to the shipper and made query about the shipment.
While your shipment may periodically decide how you should manage clients, it is crucial that you follow specific procedures. Be careful to take precautions to minimise "lost package" concerns. Where possible, choose trackable shipping, and have the tracking information handy in case you need to use it to find an item. Provide that tracking information in an email response as soon as it ships to prevent receiving a flood of requests for it. The consignee will probably file using AES unless you specifically negotiate for filing in a related export transaction. As an alternative, you can do it yourself using AES or have your agent file on your behalf. You must offer your agent both a power of attorney and a SLI if they are filing on your behalf.
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The president of your CPA firm's largest client, a medium-size manufacturing company, advises you that the firm is about to acquire its largest supplier. Both companies have been profitable for the past ten years. The president wants to know what tax return filing options are available for the two companies and the advantages and disadvantages of the options. What factors are likely to be most important for this decision? What additional information do you need to give the president an informed answer?
The factors that are likely to be most important for this decision include the size of the two companies, their current operating structure, the nature of the acquisition, and the tax laws in the jurisdiction of the companies.
Additional information is required in order to provide the president with an informed response, such as the size of the two businesses
(such as their revenue, profits, and number of employees),
their current operating structure
(such as whether they are corporations or partnerships),
and the nature of the acquisition
(e.g. whether it is a purchase, merger, or stock exchange).
To ascertain the various filing alternatives and the benefits and drawbacks of each option, information on the applicable tax regulations in the jurisdiction of the firms will also be necessary.
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- Identify the five key elements of successful change management.
- Explain the importance of each of the five elements.
- Describe how each element helps to effectively implement change within an organization.
- Consider a professional situation where changes were made in the workplace and describe how the five key elements could aid in implementing change.
Key elements of a successful change management are Vision and leadership, Communication and stakeholder management, Culture and employee engagement, Governance and project management, and Continuous improvement which are significant in effective implementation of change. These can aid in implementing change in a professional situation such as
There are five key elements of successful change management, which include Vision and leadership, Communication and stakeholder management, Culture and employee engagement, Governance and project management, and Continuous improvement.
The importance of each of the five elements is as follows:
Vision and leadership: It is essential to have a clear vision and a well-defined leadership team to achieve success in the implementation of change.Communication and stakeholder management: Communication helps to spread the message and reach everyone in the organization, creating a better understanding of the change. Stakeholder management ensures that everyone involved in the change process is heard and their concerns addressed.Culture and employee engagement: A company's culture plays a crucial role in change management. A positive culture will help in the successful implementation of the changes. Employee engagement means the involvement of employees throughout the change process.Governance and project management: It involves a structured process for the successful management of change projects. It ensures the effective use of resources and timely completion of projects.Continuous improvement: After the successful implementation of change, it is essential to monitor and evaluate the effectiveness of the change to identify areas for further improvement.In professional situations where changes were made in the workplace, the five key elements could aid in implementing change by ensuring a clear vision, effective communication, positive culture, effective governance, and continuous improvement.
For example, if a company were implementing a new customer service system, it would be important to communicate the change to all employees, set goals and timelines for the change, get employees involved in the process, provide training and education on how to use the new system, and offer support as the system is being implemented. By utilizing these five key elements of change management, the company can effectively implement the new system and ensure its success.
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Sam Tuckerton sells for Fair Designs, Inc. He is on a 4. 5% straight commission with a $1,800 drawing account. If he is paid the draw at the beginning of the month and then sells $125,000 during the month, how much commission is owed to Sam?
$5,625 will be the commission owed to Sam at on a 4. 5% straight commission with a $1,800 drawing account.
Sam's commission is calculated based on his sales for the month. Since he is on a straight commission of 4.5%, his commission can be calculated by multiplying his sales by 4.5%.
First, let's calculate Sam's draw:
$1,800
Next, let's calculate his total commissionable sales for the month:
$125,000
Now, let's calculate his commission on his sales:
Commission = Commission rate x Sales
Commission = 0.045 x $125,000
Commission = $5,625
An account is a record of financial transactions between parties. It can be used to track assets, liabilities, income, expenses, and equity. Accounts can be kept manually or using accounting software. Properly maintained accounts are important for accurate financial reporting, tax compliance, and making informed business decisions.
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Cullumber Leasing Company leases a new machine to Sharrer Corporation. The machine has a cost of $65,000 and fair value of $91,500. Under the 3-year, non-cancelable contract, Sharrer will receive title to the machine at the end of the lease. The machine has a 3-year useful life and no residual value. The lease was signed on January 1, 2017. Cullumber expects to earn an 8% return on its investment, and this implicit rate is known by Sharrer. The annual rentals are payable on each December 31, beginning December 31, 2017. Click here to view the factor table. Prepare an amortization schedule that would be suitable for both the lessor and the lessee and that covers all the years involved. (For calculation purposes, use 5 decimal places as displayed in the factor table provided and round final answers to 0 decimal places e. G. 5,275. )
The amortization schedule for the lease of the machine between Cullumber Leasing Company and Sharrer Corporation is as follows:
Year 2017 2018 2019 2020
Annual Rent $7,727 $7,727 $7,727 $7,727
Interest Expense $52,250 $41,808 $26,847 $11,282
Principal Repayment $12,523 $13,965 $15,880 $18,445
Remaining Balance $52,477 $38,512 $22,632 $4,187
An amortization schedule is a table that displays how principal and interest are divided up into individual monthly loan payments over the course of a loan. It is a helpful tool for borrowers to keep track of their loan balance and comprehend how much of each payment is used to principal reduction as opposed to interest.
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A context diagram of the Cargo Shipping Process from the perspective of the CArgo Section at CaribAir
The context diagram provides a high-level view of the cargo shipping process and the interactions between the Cargo department at CaribAir and its external entities. It helps to ensure that all stakeholders are accounted for and that the system operates effectively and efficiently to meet the needs of its customers.
A context diagram is a high-level view of a system that shows its interactions with external entities. In the context of the cargo shipping process from the perspective of the Cargo department at CaribAir, the context diagram would illustrate the external entities that interact with the department, including customers, shipping agents, freight forwarders, and other stakeholders.
The Cargo department at CaribAir is responsible for managing the shipment of goods via air transport. This involves receiving and processing orders from customers, coordinating with shipping agents and freight forwarders, preparing cargo for transport, and ensuring that it is delivered to its destination safely and on time.
The context diagram would show the external entities that interact with the Cargo department at CaribAir, including customers who place orders, shipping agents who provide information on cargo availability and transportation options, freight forwarders who coordinate the shipment of goods, and other stakeholders such as customs authorities and regulatory bodies.
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Complete question:
Describe the context diagram of the cargo shipping process from the perspective of the CArgo department at CaribAir and understand what CArgo is