A Company spent $57,000 on variable expenses and $97,200 on fixed expenditures in its first year of business.
We must add the fixed marketing and administrative expenses of $17,200 to the fixed manufacturing costs of $54,000 to get the total fixed costs incurred by A Company. As a result, our fixed expenses come to $54,000 + $17,200 = $71,200.
We must sum the variable product costs of $43,200 and the variable marketing and administrative charges of $13,800 to determine the total variable costs spent by A Company. As a result, our variable expenses come to $43,200 + $13,800 = $57,000.
A Company spent $71,200 on total fixed expenses and $57,000 on total variable expenditures in its first year of business, respectively. By selling every unit it made, the firm brought in $176,000 in revenue, which translates to a profit of $176,000 - $71,200 - $57,000 = $47,800 for the first year of business.
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Note: The correct question would be as bellow,
Assume that a company incurred $54,000 of fixed product cost and $43,200 of variable product cost during its first year of operation. also during its first year, aj incurred $17,200 of fixed and $13,800 of variable selling and administrative costs, 1,000 units the company sold all of the units it produced for $176,000.
Under the conditions that have been portrayed above, it can be ascertained that the contribution margin will be greater than the gross margin.
The gross margin can be brought into interpretation as the amount that is saved by a producer by selling it in the market less the costs incurred for manufacturing of the same. It is completely in contrast to the contribution margin. It is also noteworthy to mention that the contribution margin is dependent upon the number of units produced or sold, whereas, gross margin is applicable since the first unit of production.
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which of the following is the process that develops, creates, and implements strategies for the accomplishment of objectives? options: A. leading B. controlling C. organizing D. planning
Planning is the process of developing, creating, and implementing strategies to achieve goals.
Strategic planning is the process of establishing and maintaining a strategic fit between an organization's goals and capabilities and changing marketing opportunities. The business portfolio is a collection of the company's businesses and products. It is the process of gathering physical, financial, and human resources and fostering productive relationships among them in order to achieve organizational goals. Strategy formulation is the process of deciding the best course of action for accomplishing organizational objectives and hence achieving organizational purpose. After conducting environment scanning, managers formulate corporate, business, and functional strategies. Management is the process of working with and through others to effectively achieve the goals of the organization, by efficiently using limited resources in the changing world.
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Which of the following helps companies retain and attract talent by communicating to employees the kind of workplace experience they can expect?
Employee value proposition helps companies retain and attract talent by communicating to employees the kind of workplace experience they can expect.
What is Employee value proposition?
The employee value proposition (EVP), which is one strategy firms use to recruit and retain the talent they need, is a component of employer branding. It is how they recruit top talent for their organisation and keep them on board in a cutthroat labour market. It is intended to convey the organization's principles and culture and shift the emphasis away from compensation as the only justification for employment. When implemented properly, the advantages include a staff that is more dedicated, content, and productive at a lower cost, which is what every employee-centered strategy aims to achieve. The perception of the business among consumers may also be enhanced as a result.
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Answer:EVP
Explanation:
land, labor, capital, and entrepreneurship are all scarce economic resources privately or collectively owned by members of society. when these scarce resources are used to produce goods or services, there is
These rare resources are used when there is a shortage of products or services on the market.
When a resource's price is zero and there is a greater demand for it than there are units available, the resource is said to be scarce. Additionally, economics depends on the concept of scarcity.
In economics, the desire to maximize profits is what motivates businesses into being. The main objective of a commercial, according to standard microeconomic theory, is to generate revenue. To put it another way, a company's presence is intended to generate income. To want to make money is to be motivated by profit.
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hazel and rusty are farmers. each year, hazel can either grow 100 bushels of tomatoes or 50 bushels of green beans, and rusty can either grow 60 bushels of tomatoes or 20 bushels of green beans. in the given scenario, has the comparative advantage in growing tomatoes.
Hazel and Rusty are two farmers who each have an opportunity to grow a variety of produce.
Hazel has the option of growing 100 bushels of tomatoes or 50 bushels of green beans, while Rusty can choose to grow 60 bushels of tomatoes or 20 bushels of green beans. In this scenario, it is evident that Hazel has the comparative advantage in growing tomatoes, as it would take Rusty twice as much effort to grow the same amount of tomatoes as Hazel.
By choosing to focus on tomatoes, Hazel can produce more with the same amount of effort, allowing for greater efficiency and productivity.
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Putting together an attractive job offer and negotiating with the candidate the company wants to hire is part of ________.
A. recruiting
B. attracting
C. onboarding
D. acquiring
Putting together an attractive job offer and negotiating with the candidate the company wants to hire is part of acquiring.
The process of locating and hiring qualified workers to satisfy your organization's demands is known as talent acquisition. To fill unfilled jobs within a company, the talent acquisition team is in charge of finding, obtaining, evaluating, and employing individuals. The pillars of talent acquisition are employer branding, future resource planning, workforce diversification, and building a strong candidate pipeline. In some instances, a company's human resources division houses the talent acquisition team. In some organizations, talent acquisition functions independently while coordinating with Human Resource. Effective talent acquisition experts are proficient in employment branding strategies, candidate assessment, compliance and recruiting standards, and corporate hiring activities. These are just a few of the skill sets they possess.
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A plaintiff sued a utility company that owns a reservoir that is open to the public for recreation pursuant to a license from a federal agency. The plaintiff was severely injured in the reservoir when he dove from a boat into what he thought was deep water and hit an unmarked submerged island. The plaintiff alleges that the company was negligent in failing to mark the submerged island. At trial, the plaintiff has called an engineer and qualified him as an expert in managing reservoirs. Which of the following opinions by the plaintiff's expert is the court most likely to admit?
A: "The accident probably occurred in the manner shown by this computer-animated film I made."
B: "The company could have marked the island in a day and at a cost of $300."
C: "The company was required by federal law to mark the island."
D: "The plaintiff was not contributorily negligent."
B) It would have cost $300 and taken a day for the firm to mark the island.
What sort of opportunity cost is that?The night before an exam, a student goes to the movies for three hours and $20. The opportunity cost is the amount of time spent learning and the money that could be used elsewhere.
What did Ellison spend on Lanai?$300.00 million The two Four Seasons resorts that account for the majority of the island's jobs, a sizeable portion of its houses, and nearly all of its commercial assets were included in the $300 million acquisition, along with 98% of Lanai's 90,000 acres. Almost overnight, Ellison rose to the position of boss, landlord, or both.
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_____ is the business practice where work is performed within an company rather than performed by an external source.
Insourcing is the business practice where work is performed within an company rather than performed by an external source. This might entail a variety of tasks including production.
software creation, customer support, and more. Insourcing is frequently chosen in order to preserve control over the quality of the job, protect the privacy of secret information, or to save money over the long run. Companies may increase their overall efficiency and develop a qualified staff with the aid of outsourcing. However, it can also provide its own set of difficulties, including higher overhead expenses and a dearth of specialized knowledge in some fields. In order to secure the greatest outcomes for their organization, firms must carefully analyze the strategic choice of insourcing.
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Users at Ursa Major Solar are trying to create opportunities. When populating a custom picklist field, the users receive errors. Additionally, when the users select either of the two values in the picklist they receive different error messages above the field and are unable to save the opportunities. Why is this error likely occurring?
The users don’t have access to the large Enterprise Record Type.
The two picklist values are unavailable to the Record Type.
The users don’t have access to the picklist field.
The picklist field has contradicting validation rule.
This error is likely occurring due to the picklist field's validation rule is in conflict. Thus, option d is correct.
What is meant by picklist field ?In Salesforce, picklists are used to create lists of static data from which users can choose using a drop-down menu.
Picklist designs can be either general or specific. Salesforce users can learn how to create custom picklist fields from this tutorial.
Picklists provide a range of options for specific attributes in a Salesforce object, such as a list of regions. Users can then select a single value from a list of alternatives rather than typing it directly into the field in order to decrease errors and maintain the integrity of the data.
You can pick a value from a pre-populated list using a picklist field.
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identify one similarity and one difference between the uses and effects of the roman roads vs. the indian ocean trade network.
One similarity between the Roman roads and the Indian Ocean trade network is that both played a significant role in promoting trade and economic growth. One difference is that Roman roads were primarily built for military and administrative purposes, while the Indian Ocean trade network was primarily established for commercial purposes.
What did people trade through the Indian Ocean trade network?The Indian Ocean trade network was a complex web of trade routes that connected various regions and cultures around the Indian Ocean basin.The main goods traded through these routes included spices, textiles, precious metals, and ceramics.Spices like pepper, cinnamon and ginger were highly sought after in the Mediterranean and Middle East.Textiles like cotton and silk were in high demand in Southeast Asia and the Middle East.Precious metals like gold and silver were used as currency in Indian Ocean trade networks.Ceramics from China and other parts of Asia were also traded.These trade routes brought a significant economic boost to the regions involved, connecting different markets and facilitating the exchange of goods, culture and ideasBoth facilitated the movement of goods, people and ideas, and helped to connect different regions and trade.To learn more about the Indian Ocean trade network from the given link
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On the December 31, year 1 balance sheet of the Stat Company, the current assets were comprised of the following items:
Cash $ 70,000
Accounts receivable 120,000
Inventories 60,000
An examination of the accounts revealed that the accounts receivable were composed of the following items:
Trade accounts $ 93,000
Allowance for uncollectible accounts (2,000)
Claim against shipper for goods lost in transit (11/Y1) 3,000
Selling price of unsold goods sent by Stat on consignment at 130% of cost (and not included in Stat’s ending inventory) 26,000 $120,000
What is the correct amount of current assets as of 12/31/Y1?
A. $224,000
B. $221,000
C. $244,000
D. $250,000
$224,000 is the correct amount of current assets as of 12/31/Y1. The sum of the company's cash, prepaid expenses, receivables, and inventories is known as total current asset.
Below are a few alternative formulas that are based on the total current assets formula: Current Assets minus Current Liabilities equals the current ratio. Cash, cash equivalents, receivables, stock inventory, marketable securities, pre-paid liabilities, and other liquid assets are examples of current assets. Current Accounts are another name for current assets. Current assets are items that a corporation utilises, replaces, or turns into cash during a typical operating cycle. It sets them apart from long-term assets, or those that a company uses for longer than a year.
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which of the following items would be adjusted to net income when computing cash flows from operating activities, using the indirect method? (check all that apply.) multiple select question. increase in market value of stock loss on sale of investment gain on sale of building depreciation expense
Depreciation expense would be adjusted to net income when computing cash flows from operating activities, using the indirect method.
Depreciation expense refers to the costs that are attributed to fixed assets based on how much the assets are used up throughout the accounting period indirect method. The balance sheet shows accumulated depreciation, while the income statement shows depreciation expense. The balance in the cumulative depreciation account is a credit, but the balance in the depreciation expense account is a debit. Depreciation is not a present asset, as was already stated. It is not a fixed asset either. Depreciation is a method of accounting that is used to spread out the expense of a fixed asset over the course of its useful life and to record value reductions.
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question 5 of 15 under which of the following annuity options does the annuitant select the time period for the benefits, and the insurer determines how much each payment will be?
The annuitant chooses the length of the benefits under the installments for a defined period option, and the insurance determines the amount of each payment.
The loss that an unpredictable event is expected to cause can be spread out among many people who are exposed to it and have made preparations to protect themselves from it by using insurance. It is a contract or agreement in which one party agrees to pay a specific amount of money to another party in exchange for consideration for causing a loss, damage, or harm to something of value in which the insured has a financial interest.
The settlement of losses is the most obvious and significant benefit of insurance. An insurance policy is a contract that is used to compensate people and organizations for insured losses. The second advantage of insurance is the ability to manage the uncertainty of financial flow. When covered losses occur, insurance kicks in.
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using the advertisement rate of $2.50 per column inch, calculate the cost of a print advertisement 3 columns wide, 5 inches high.
The advertisement rate of a print advertisement 3 columns wide, 5 inches high will be $24.5.
What is advertisement rate?Advertisement rate is a proportion of the ultimate sale price of your item (excluding shipping and sales tax). Sellers set their own price range and only pay when a customer clicks on the promoted item and makes a 30-day purchase. By dividing the total number of ad requests by the total number of ad impressions, you may determine your advertising fill rate and receive its percentage. The cost of showing or broadcasting an advertisement is known as the media fee or advertising charge. Newspaper and magazine ad rates are determined by circulation. Audience is the number of readers per issue, while circulation is the number of people who purchase a publication.
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Which of the following is a reason why women are being among those most affected by poverty in low-income economies?
O lower overall pay than men
Lower overall pay than men is the reason why women are being among those most affected by poverty in low-income economies.
Why are women disproportionately impacted by poverty?
Women are more likely than males to be poor for a variety of interconnected causes, including: Women are paid less than men, even when they have the same qualifications and work the same hours. Women who work full-time earn just 77% of what males do, resulting in a 22% salary disparity.
Poverty makes women and girls more vulnerable to sexual exploitation, including trafficking. Domestic or intimate partner abuse victims have fewer alternatives for leaving abusive situations owing to a lack of cash and resources. Any poverty plan must prioritize women because they constitute 70% of the world’s impoverished. Women account for two-thirds of the world’s illiterate population, and all women endure discrimination.
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in conducting a vertical and horizontal analysis you can estimate the impact of irregularities (e.g., material differences in inventory balances) by: _______.
Comparing the percentage changes in the financial statement items between different periods or to the overall total.
What is Horizontal analysis?A technique of financial statement analysis called "horizontal analysis," commonly referred to as "trend analysis," evaluates a company's financial data across time, typically over a number of years. In order to more easily spot patterns and changes in the data, this analysis expresses the financial data as percentages. By comparing the data from each year to a base year—typically the first year of the period being studied—the percentage changes are determined. A company's sales, costs, and net income may be analyzed horizontally to spot trends as well as changes in a company's liquidity, profitability, and solvency. This might be helpful for analysts and investors to assess a company's success over time.
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the short-run phillips curve shows: a a direct relationship between unemployment and inflation. b the optimum level of employment.
The unemployment rate and inflation rate are inversely correlated, according to the short-run Phillips curve.
In India, how is unemployment defined?A person is considered to be jobless for the day if they are without gainful employment for even one hour. Weekly Review Approach: This method focuses on those who did n't even have gainful employment or were jobless even for a hr any day during the week prior to the survey's start date.
What is an example of someone who is unemployed?When a person is not employed but is still actively seeking employment; for instance, Glenn was classified as being unemployed last week even though he made an effort to obtain employment.
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The complete question is-
The short-run Phillips curve shows:
A) a direct relationship between unemployment and inflation.
B) an inverse relationship between unemployment and inflation.
C) consequences of the misperceptions theory.
D) the optimal level of employment.
attending college is a case where the exceeds the monetary cost. group of answer choices budget constraint marginal analysis opportunity cost marginal utility
The "opportunity cost" of going to college often outweighs the monetary cost.
Define the term opportunity cost ?The potential benefits that a person, entrepreneur, or business forgoes while choosing between two possibilities are known as opportunity costs.
The determination of a company's capital structure involves opportunity cost analysis in a significant way. To pay lenders as well as shareholders for this with the risk of their investments, a corporation must incur costs when issuing both equity and debt capital. but every has this opportunity cost also.For instance, money spent to pay off debts cannot be used to purchase securities or bonds, which have the potential to generate income from investments. The business must determine whether expanding through debt leverage will result in higher earnings than it could achieve through investing.Thus, the "opportunity cost" of going to college often outweighs the monetary cost.
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The correct question is-
attending college is a case where the ______ exceeds the monetary cost.
group of answer choices
budget constraint marginal analysis opportunity cost marginal utilityFILL THE BLANK _______ occurs when the receipts in a category exceed the payments. Multiple choice question. net cash receipt net cash outflow net cash payment net cash inflow
D: Net cash inflow occurs when the receipts in a variety exceed the payments.
Net cash inflow refers to the amount of cash that a business receives during a specific period of time, typically a quarter or a year. It is calculated by subtracting the total cash outflows (money spent) from the total cash inflows (money received) during that period.
Net cash inflow is an important financial metric as it indicates the amount of cash available to a company to pay bills, invest in growth, or return to shareholders as dividends. A positive net cash inflow indicates that a company is generating more cash than it is spending, while a negative net cash inflow indicates the opposite.
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real options are an important tool for thinking about strategic decisions under uncertainty, however, quantitative techniques designed to value financial options (e.g. the black-scholes option pricing model) cannot be applied to real options. [see p.57]
False
The Black-Scholes option pricing model and other quantitative techniques that try to determine the value of financial options can be efficiently employed in conjunction with real options.
Quantitative approaches focus on precise measurements and statistical, mathematical, or numerical analysis of data gathered by surveys, polls, and other forms of data collection, or by modifying historical statistical data using computational methods. Investments are also evaluated using quantitative techniques. In this approach, businesses can choose the best assets to buy and the ideal moment to do it. Regression analysis, linear programming, and data mining are a few of the quantitative analytical techniques. In general, there are two categories of quantitative techniques: mathematical and statistical. In contrast, the former uses a variety of techniques, including algebra, set theory, permutations and combinations, matrix algebra, determinants, differentiation, integration, differential equations, etc.
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The following are the assets, liabilities, and stockholders' equity balances in millions at Dec. 31, 2018 in alphabetical order:
Accounts Payable: $500
Cash: 700
Common Stock: 600
Equipment: 900
Retained Earnings?
The following are the assets, liabilities, and stockholders' equity balances in millions at Dec. 31, 2018. The Retained Earnings will be 800.
What is Retained Earnings?The amount of profit a business keeps after paying all of its direct and indirect expenses, income taxes, and dividends to shareholders is known as retained profits. This is the percentage of the company's equity that may be utilised, for example, to fund the purchase of new machinery, research and development, and marketing. The net income that a firm keeps for itself is known as retained earnings. Your retained earnings are $1,600 if your business paid out $2,000 in dividends. The statement of retained earnings, a crucial financial document, details the amount of earnings a company has accrued and held since its founding. The figures reveal a company's financial situation and the owner's perspective on expanding and reinvesting in the company.
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When a supervisor assigns a new employee to a new project team, the manager has engaged in ________.
workforce planning
deployment
placement
competency modeling
When a supervisor assigns a new employee to a new project team, the manager has engaged in workforce planning.
In organization, Workforce planning generally can be defined as the systematic process for identifying and. addressing the gaps between the workforce of today and the human capital needs of tomorrow. Workforce planning has several stages, there are the pre-hiring phase, the training phase, and the post-hiring phase. There are several important aspects in the workspace planning, there are vision, mission, SWOT analysis, core values, goals, objectives, and action plans.
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An organization with several product lines has a ________, which consists of all the product lines and items that a particular seller offers for sale.a. product mixb. brand linec. consumer mixd. packaging mixe. line extension
A product mix is all of the product lines and goods that a certain seller offers for sale in an organization with many product lines. Hence, the correct answer is product mix.
What is a product mix?Product Mix, also known as Product Assortment, refers to a variety of items that a firm provides to its clients. For example, a corporation may sell many product lines that are quite identical, such as toothpaste, toothbrushes, or mouthwash, as well as other such goods. All of these are part of the same brand. A corporation, on the other hand, may have diverse and separate additional product lines that are in stark contrast to one another, such as medications and garments gear.
Product mix may alternatively be defined as a company's whole portfolio of goods and services. A product mix is made up of product lines, which are related things that a customer buys.
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By the 1990s, China had departed from a capitalistic economy and shifted to a Soviet-type economy encompassing small-scale, labor-intensive industry.
a. True
b. False
According to the question of economy, the given statement is false.
What is economy?
Economy is the production, distribution, and consumption of goods and services. It is the system of managing resources and trade and can be organized on a national, regional, or global scale. The primary goal of an economy is to create wealth and provide a standard of living for its citizens. In the modern economy, resources are allocated through markets, such as supply and demand, labor markets, and capital markets. Governments also play a role in the economy through regulations, taxation, subsidies, and investment. Economic growth is measured by changes in GDP, employment, and inflation. A healthy economy is essential for a nation's overall prosperity and growth.
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If a country's terms of trade worsen, it must exchange fewer exports for a given amount of imports.true or false
The statement above is false. It is because if the country's term is worsen, the county must exchange higher exports for a given amount of imports.
In economic and business, Terms of trade generally can be described as the ratio between the index of export prices and the index of import prices. A country has a positive terms of trade If the export prices increase more than the import prices, but A country has a negative terms of trade If the export prices decrease more than the import prices. For the same amount of exports, a country can purchase more imports if the terms of trade are positive.
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put the four evolutionary stages in the correct historical order, with the oldest on the top and the newest on the bottom. instructions choice 1 of 4. production era toggle button production era choice 2 of 4. sales era toggle button sales era choice 3 of 4. marketing concept era toggle button marketing concept era choice 4 of 4. market orientation toggle button market orientation
The 5 eras of marketing are production, product, selling, marketing and social or holistic marketing.
What are the four four phases of planning in international marketing?There are 4 phases of global advertising inlvolement; which are no direct overseas marketing, infrequent overseas marvoketing, everyday overseas market and worldwide marketing.
In no direct foreign advertising stage, the enterprise might also not actively contain in worldwide marketing.
What is the oldest notion of marketing?Production is the oldest thinking of marketing. This thinking is the most common one in business. According to this theory, buyers like readily on hand and fairly priced goods
. When imposing this idea, managers focus on acquiring high production efficiency, low-cost prices, and extensive distribution.
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question mode multiple select question select all that apply the following are mechanisms to mitigate potential agency problems: multiple select question. boards of directors can force out management teams that are underperforming. outsiders can monitor the firm, making other outsiders uncomfortable in the process. poor or bad performers may be subjected to the threat of a takeover. compensation plans tie to the income of managers to the success of the firm.
I) Using stock options granted by the company to pay employees
III) Boards of directors dismissing management that isn't doing well
IV) Security experts regularly observing the company
V) Threats to takeover
What is meant by management?In order to accomplish a certain goal, business management entails the planning, organising, and control of business tasks, operations, and resources. Managing basic operations, supervising workers, and planning infrastructure for the future of the business are frequently included in this. Getting the work or task done that is necessary for attaining an organization's goals in an efficient and effective way is the definition of management. The word "process" is a euphemism for "management functions." This includes organising, hiring, managing, and controlling the workforce.In order to accomplish certain objectives in the most effective and efficient way possible, management is the process of organising a company's resources and activities.To learn more about management, refer to:
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generally speaking, the demand curve is sloping; this implies that when the price of a good , the quantity of that good demanded will . generally speaking, the demand curve is sloping; this implies that when the price of a good , the quantity of that good demanded will . downward; rises; rises downward; rises; fall upward; rises; falls upward; falls; falls
Generally speaking, the demand curve slopes, which means that when an item's price downward; rises of that good will be sought.
Generally speaking, the demand curve is downward sloping; this implies that when the
price of a good falls the quantity of that good demanded will rise.
Also when price of the good will rise, quantity demanded of the good will fall.
i.e. inverse relationship between price and quantity demanded is shown by the demand curve.
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as you discover information in the library, it may be necessary to adjust or revise your initial question or topic. true or false
as you discover information in the library, it may be necessary to adjust or revise your initial question or topic. true
Which area of a study publication is most likely to encourage more investigation?As previously stated, ideas for more research can be included in either the discussion or conclusion of your article, but do not duplicate them in both parts.
Informed consent is a fundamental premise of research ethics. Its goal is for human subjects to enter study freely (voluntarily), with full knowledge of what it entails for them to participate, and to grant consent before entering the research.
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Use the above Cash account to determine (a) cash flows used by investing activities and (b) cash flows provided by financing activities.
Add your dividends paid to the repurchase of debt and equity to determine your cash flow from financing activities. Next, deduct the sum from cash inflows from issuing equity or debt to arrive at your cash flow from financing activities. Likewise, a cash flow statement contains these.
How do you calculate cash provided by investing activities?The cash flow statement of a business shows the cash flow from investments. Any inflows or outflows of money from long-term investments made by a company are included in cash flow from investing activities. The amount of cash and cash equivalents entering and leaving a company is shown on the cash flow statement.
A company's cash flow statement includes a section called cash flow from financing activities (CFF), which details the net cash flows used to finance the business. Transactions involving equity, debt, and dividends are all examples of financing activities.
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Meeting which of the following standards for tax return positions would allow both taxpayers and tax practitioners to avoid a penalty with respect to a tax return position?
Multiple Choice A. Supreme authority B. Reasonably probable C. Significant authority D. Realistic possibility E. Substantial authority
E) Meeting of the Substantial authority standards for tax return positions would allow both taxpayers and tax practitioners to avoid a penalty with respect to a tax return position.
A substantial authority opinion states that a taxpayer's position on a federal tax return is supported by "substantial authority" as described in IRC 6662. In accordance with IRS regulations, the tax treatment of an item is only considered to have "substantial authority" if the weight of published cases, rules, and other legal and administrative authorities is significantly greater than the weight of opposing authorities. Treatises, essays, and opinions produced by tax experts are not regarded as authoritative, although the sources they study may be a significant source of authority. If there are few other authoritative interpretive authorities, the exact language of a relevant statute may play a significant role in determining whether there is substantial authority.
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