C - May accept the engagement and should disclose both the lack of independence and the reason for the lack of independence is correct.
Because an accountant might accept the engagement, answer A is untrue.
Because the absence of independence needs to be disclosed, answer B is erroneous.
Because AR 100 says that an accountant may accept such an assignment and that the compilation report should reveal the loss of independence but not the cause of that lack of independence, answer C is the right one. If a CPA is asked to prepare an annual account but is not required to be independent of the client, the CPA is not permitted to accept the contract.
The complete question is:
When an accountant is not independent of a client and is requested to perform a compilation of its financial statements, the accountant
a) Is precluded from accepting the engagement.
b) May accept the engagement and need not disclose the lack of independence.
c) May accept the engagement and should disclose the lack of independence, but not the reason for the lack of independence.
d) May accept the engagement and should disclose both the lack of independence and the reason for the lack of independence.
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employer promises to pay retiree a $10,000 per year pension for the remainder of retiree's life in return for retiree's promise to pay employer $1 per year. retiree foreseeably relies on the promise by taking out a mortgage on a small vacation home. later employer, who never intended to pay the pension, unfairly reneges on his promise. employer's promise:
This situation describes a contract between the employer and retiree, in which the employer promises to pay the retiree a $10,000 per year pension for the remainder of the retiree's life in exchange for the retiree's promise to pay the employer $1 per year.
What is Breach of Pension Contract?When a company doesn't perform the obligations indicated in a retirement account or agreement they've formed with an employee, it is a breach of the pension contract. This may include failing to pay the appropriate pension plan contributions or failing to provide the employee with the promised pension benefits. In some circumstances, the employer may also modify the pension plan's conditions without the employee's approval or completely terminate the plan, which can also be viewed as a violation of contract.
Employees may be able to claim compensation for any damages sustained as a result of an employer's breach of a pension contract if they can demonstrate the breach. Included in this are any incremental charges incurred, such as lost pension benefits, and legal fees.
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The following facts relate to Duncan Corporation.
1. Deferred tax liability, January 1, 2020, $30,000.
2. Deferred tax asset, January 1, 2020, $10,000.
3. Taxable income for 2020, $105,000.
4. Cumulative temporary difference at December 31, 2020, giving rise to future taxable amounts, $230,000.
5. Cumulative temporary difference at December 31, 2020, giving rise to future deductible amounts, $95,000.
6. Tax rate for all years, 20%. No permanent differences exist.
7. The company is expected to operate profitably in the future.
Instructions
(a) Compute the amount of pretax financial income for 2008.
(b) Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2008.
(c) Prepare the income tax expense section of the income statement for 2008, beginning with the line "Income before income taxes. "
(d) Compute the effective tax rate for 2008
The amount of pretax financial income for 2008 is $84,000. Income taxes payable for 2008 is $12,000. The effective tax rate for 2020 is 25%.
How do you compute the amount of pretax financial income?a) To compute the amount of pretax financial income for 2020, we need to calculate the income tax expense for 2020 and then subtract it from taxable income.
Income tax expense for 2020 = Taxable income * Tax rate
Income tax expense for 2020 = $105,000 * 20% = $21,000
Pretax financial income for 2020 = Taxable income - Income tax expense
Pretax financial income for 2020 = $105,000 - $21,000 = $84,000
b) To record income tax expense, deferred income taxes, and income taxes payable for 2020, the following journal entry would be made:
Debit: Income Tax Expense $21,000
Credit: Deferred Tax Liability $4,000
Credit: Deferred Tax Asset $3,000
Debit: Income Taxes Payable $18,000
The deferred tax liability and deferred tax asset are calculated as follows:
Deferred tax liability = Cumulative temporary difference giving rise to future taxable amounts * Tax rate
Deferred tax liability = $230,000 * 20% = $46,000
Deferred tax asset = Cumulative temporary difference giving rise to future deductible amounts * Tax rate
Deferred tax asset = $95,000 * 20% = $19,000
The deferred tax liability and deferred tax asset are then adjusted by the deferred tax liability and deferred tax asset at the start of the year:
Deferred tax liability = $46,000 - $30,000 = $16,000
Deferred tax asset = $19,000 - $10,000 = $9,000
So the deferred tax liability is $16,000 and the deferred tax asset is $9,000
The income taxes payable is the current income tax expense less the deferred tax asset:
Income taxes payable = $21,000 - $9,000 = $12,000
c) The income tax expense section of the income statement for 2020 would be as follows:
Income before income taxes $84,000
Income tax expense $21,000
Net income $63,000
d) To compute the effective tax rate for 2020, we need to divide the income tax expense by the pretax financial income:
Effective tax rate = Income tax expense / Pretax financial income
Effective tax rate = $21,000 / $84,000 = 0.25 or 25%.
So the effective tax rate for 2020 is 25%.
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A worker who decides to quit their job and go to law school full time is considered to be.
While frictional unemployment is viewed as unavoidable and given less weight in the unemployment rate, structural unemployment is particularly troubling to economists.
The labor force participation rate when someone quits their job and decides to stay at home for a while?
The labor force participation rate falls when someone quits their job and decides to stay at home for a while without looking for work. Workers who are discouraged are not regarded as being in the labor force.
By cyclical unemployment, what do you mean?
What Is Cyclical Joblessness? Cyclical unemployment is the amount of overall unemployment that is specifically brought on by periods of economic expansion and contraction. Typically, unemployment rises during recessions and falls during expansions.
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Which is an example of a graduated repayment plan for student loans?
a. lower and increase every 1 years
b. lower and increase every 2 years
c. lower and increase every 3 years
d. lower and increase every 4 years
Option (A) is correct, lower and increase every 1 years an example of a graduated repayment plan for student loans.
What is a student loan and how will it work?A student loan gives you access to money with a modest monthly payback schedule, allowing you to pay for your education. These grants can assist you in paying for your tuition, registration fees, and other related expenses like lodging, books, or a computer you'll need it for your studies.
Student loans: Are They Beneficial?Students who otherwise wouldn't be able to go to college can now do so with the help of student loans. A credit history is not required to be eligible for a student loan. Compared to private loans, student loans frequently have cheaper interest rates.
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Which one of these is a cash outflow from a corporation?
a) sale of common stock
b) issuance of debt
c) profit retained by the firm
d) sale of an asset
e) dividend payment
An example of cash outflow for a corporation is e) dividend payment
What is a cash outflow ?Due to the different liabilities that a firm incurs when conducting business, the process of moving money outside the company is known as a cash outflow.
Cash might leave a corporation in a number of ways, such as employee salaries, office rent, electricity costs, or dividend payments to shareholders. In theory, it operates in a completely different manner than cash inflows, which is the transfer of money into the company.
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has the applicant held or does the applicant currently hold a visa to australia or any other country?
Yes, the aspirant may have held or presently hold a visa to Australia or any other country. A visa is a trip document issued by the government of a country that allows the holder to enter, stay and work within the country.
In order to gain a visa, the aspirant must meet certain conditions similar as furnishing evidence of identity, furnishing evidence of fiscal policy, and furnishing substantiation of their health status. Once the operation is approved, the visa will be valid for a certain period of time, generally over to 12 months, and can be extended if the aspirant meets fresh conditions.
The visa may also allow the holder to apply for endless occupancy and/ or citizenship. It's important to note that each country has their own unique visa conditions and processes, so it's important to probe and understand the visa conditions for the specific country they're applying.
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What are the four new rights the California Privacy Rights Act empowers California consumers with?
Californians have the right under the CCPA to equal services and rates, to be notified of data collection and rights, to have collected data released, destroyed, and to refuse to have their data sold to third parties.
What is personal information under the CCPA?According to the CCPA, personal information is anything that could directly or indirectly identify a person. Names, mailing addresses, social security numbers, IP addresses, cookies, search histories, and details about your location and health are all included in this.
Businesses that meet the CCPA's definition of a business are required to follow its regulations. The California Consumer Privacy Act (CCPA) defines a business as a company or for-profit organisation with annual gross revenues exceeding $25 million, 50% or more of annual revenues derived from the sale of consumers' private details, or purchasing, receiving, selling, or sharing the personal information of more than 50.000 California residents, household incomes, or devices each year.
Users must be able to exercise their CCPA rights through your website, for instance, by giving them information about your personal information collection practises, demonstrating how to request disclosure and deletion, and offering a clear "Do Not Sell My Personal Information" link that they can use to decide not to have their data sold to or shared with third parties.
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dr. barlow administers the beck depression inventory in the same experiment that he administers his new depression questionnaire. he is checking for:
He is checking for concurrent validity. Concurrent validity evaluates how a new test stacks up against a previously validated test, sometimes known as the "gold standard" or "criterion."
The tests should evaluate the same or comparable constructs and enable you to compare new techniques with tried-and-true ones. Concurrent validity describes how closely a measurement's results correlate with results from other measurements that have already been proven to be reliable. It differs from predictive validity, which calls for comparing test results to future performance on another evaluates. A new test's correlation with an existing test is typically used to determine concurrent validity in order to determine how well the new test correlates with the old test (Murphy & Davidshofer, 1998).
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Pureform, Inc. , uses the FIFO method in its process costing system. It manufactures a product that passes through two departments. Data for a recent month for the first department follow: Units Materials Labor Overhead Work in process inventory, beginning 77,000 $ 68,900 $ 31,500 $ 43,500 Units started in process 729,000 Units transferred out 750,000 Work in process inventory, ending 56,000 Cost added during the month $ 1,194,765 $ 288,660 $ 505,155 The beginning work in process inventory was 70% complete with respect to materials and 55% complete with respect to labor and overhead. The ending work in process inventory was 50% complete with respect to materials and 25% complete with respect to labor and overhead. Required: 1. Compute the first department's equivalent units of production for materials, labor, and overhead for the month. 2. Compute the first department's cost per equivalent unit for materials, labor, overhead, and in total for the month
Considering the indicated value Total 2.75 It creates a product that moves between two divisions.
How do you define a product?According to the definition, an item is the object that is being sold.Products can be either a company or an item. It can take the form of anything physical, digital, or cybernetic.Every commodity has a cost associated with it, as well as a price.The price that can be paid is influenced by the customer, their excellence, the promotion, and the target market.
Comparable units
Equivalent units
Materials Labor Overhead
Work in process inventory, 23,100.00 34,650.00 34,650.00
beginning
Units started and completed 6,73,000.00 6,73,000.00 6,73,000.00
Work in process inventory, 28,000.00 14,000.00 14,000.00
Equivalent units 7,24,100.00 7,21,650.00 7,21,650.00
First division initial department's cost per unit
Materials Labor Overhead Total
Current costs 11,94,765.00 2,88,660.00 5,05,155.00 19,88,580.00
Equivalent units 7,24,100.00 7,21,650.00 7,21,650.00
Price per Equal Unit 2.32 0.40 0.70 2.75
The equivalent units for materials, labor and overhead are as follows:
Equivalent units
Materials 724,000
Labor 721,650
Overhead 721,650
The price per unit in equivalent units is as follows as well:
Materials 1.65
Labor 0.40
Overhead 0.70
Total 2.75
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busy corp. prepared the following reconciliation between pretax accounting income and taxable income for the year ended december 31, year 2: pretax accounting income $250,000 taxable income (150,000) difference $100,000 analysis of difference: interest on municipal bonds $25,000 excess of tax over book depreciation 75,000 total $100,000 busy's current income tax rate for year 2 is 30%. the depreciation difference will reverse in equal amounts over the next three years at an enacted tax rate of 40%. in busy's year 2 income statement, what amount should be reported as the current income tax expense portion of its provision for income taxes?
The current income tax expense part of its provision for income taxes should be recorded at $45,000.
What exactly is income tax?An income tax is a tax levied on persons or companies (taxpayers) based on their earnings or profits. In most cases, income tax is calculated as the result of a tax rate multiplied by the taxable income. Taxation rates may differ depending on the taxpayer's attributes and the source of income. The tax rate may rise as taxable income rises (referred to as graduated or progressive tax rates). Corporate tax is a type of tax charged on businesses that are typically applied at a flat rate.
The current portion of the provision for income taxes includes both the current income tax cost and the year's income tax liabilities.
$150,000 x 30% =$45,000
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high roller incorporated is trying to decide whether to buy a private jet or to lease one. the finder's fee is incurred only if the private jet is bought. the finder's fee is what type of cost for this decision?
high roller incorporated is trying to decide whether to buy a private jet or to lease one. the finder's fee is incurred only if the private jet is bought . the finder's fee is relevant cost for this decision.
What is relevant cost?Any expense that is important to a choice is referred to as a relevant cost. If a decision results in a change in cash flow, the subject is relevant. Additional money that needs to be paid can alter cash flow. less money that needs to be paid. Relevant costs are those that a managerial choice will have an impact on. Costs that are irrelevant won't change whether you choose one course of action over another in the future. Overheads, sunk costs, and committed expenses are a few examples of irrelevant costs because they cannot be avoided.Only unavoidable expenses are significant. Whether or not decisions are made, fixed costs must be incurred. Sunk costs can't be recovered and are therefore useless.To learn more about relevant cost refer to:
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employment of medical and health services managers is expected to change by what percent between 2012 and 2022?
Employment of medical and health services managers is expected to change by 23 percent between 2012 and 2022.
Medical and health services managers are responsible for the planning and operation of health-care facilities such as hospitals, clinics, and nursing homes. Health care managers, rather than supplying direct patient care, ensure that medical healthcare systems run smoothly so that other health-care workers can do their jobs. Medical and health services managers oversee the operation of health-care services and facilities such as hospitals, clinics, and healthcare departments. While their duties frequently overlap with those of health-care administrators, healthcare leaders are often more concerned with the logistics activities of health-care systems and supervisors than with the day-to-day job of health-care employees.
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What do we call a project whose cash flow stream begins with an inflow and is then followed only by cash outflows?
A project whose cash flow stream begins with an inflow and is then followed only by cash outflows is called an investment project or a capital investment project.
This type of project involves an initial outlay of cash, known as the investment or capital expenditure, which is used to purchase assets such as property, equipment, or inventory. The cash inflow generated by these assets is typically spread out over a period of time, in the form of revenue or other benefits. The cash outflows that follow the initial inflow, are the operating costs, the expenses to maintain the assets, and the depreciation.Examples of investment projects include building a new factory, purchasing new equipment, or investing in a new product line. The goal of these projects is to generate a positive net cash flow over the life of the investment, by generating revenue and creating value for the company.
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do you feel that countries and companies need explicit strategies for technology development, given the tremendous amount of largely spontaneous creativity that occurs today, often in areas where new technologies are not expected to exert a great influence.
Countries and businesses require explicit strategies for technological development, according to the current market and business scenario, companies and countries use the most recent and up-to-date technologies.
What is meant by explicit strategies?Explicit strategies for technological development are unnecessary for countries and businesses. They may desire it in order to improve business processes and adapt to new technologies. Explicit strategies are those that are well defined and implemented in order to have clear technological development to the specified business structures. Implicit strategies, on the other hand, tend to confine companies and countries to a specific way of thinking, resulting in more concise technological development. This strategy would aid in simulating innovation and creativity in technological development.Because of the increase in technological advancement and Internet usage, our reliance on technology and its applications has changed in all aspects of our daily lives. Businesses must address the current demands of modern customers and the market, so IT-enabled solutions are required to achieve organizational goals and objectives.To learn more about strategy refer to :
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Yes i feel that countries and companies need explicit strategies for technology development, given the tremendous amount of largely...in areas where new technologies are not expected to exert a great influence.
Give a brief account on technological development.The process of developing new technologies or methods through invention, innovation, and spread is known as technological change (TC) or technological development. In essence, technological change includes the creation of technologies (including processes) and their commercialization or release as open source through research and development (producing emerging technologies), the continuous improvement of technologies (in which they frequently become less expensive), and the dissemination of technologies throughout industry or society (which sometimes involves disruption and convergence). To put it simply, better and more technology are the foundations of technological change. The "Linear Model of Invention," which was once used to illustrate technological change, has largely been abandoned in favour of a model of technological change that incorporates innovation at all stages of research.
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Waterway Corporation reported the following for 2020: net sales $1,227,300, cost of goods sold $734,700, selling and administrative expenses $332,700, and an unrealized holding gain on available-for-sale debt securities $16,800.
A) Prepare a statement of comprehensive income using one statement format. (Ignore income taxes and earnings per share. )
B) Prepare a statement of comprehensive income, using the two statement format. (Ignore income taxes and earnings per share. )
Total comprehensive income $176,700In the two statement format, the Income statement shows the income from operations and the Other comprehensive income statement shows the changes in equity that are not reported in the income statement. statement of A and B are:
A) Statement of comprehensive income (one statement format):
Net sales $1,227,300
Cost of goods sold $(734,700)
Gross profit $492,600
Selling and administrative expenses $(332,700)
Income from operations $159,900
Unrealized holding gain on debt securities available for sale: $16,800
Net income $176,700
B) Statement of comprehensive income (two statement format):Income statement:
Net sales $1,227,300
Cost of goods sold $(734,700)
Gross profit $492,600
Selling and administrative expenses $(332,700)
Income from operations $159,900
Other comprehensive income statement:
Unrealized holding gain on debt securities available for sale: $16,800
Total comprehensive income $176,700In the two statement format, the Income statement shows the income from operations and the Other comprehensive income statement shows the changes in equity that are not reported in the income statement, such as unrealized holding gain on available-for-sale debt securities. The Total comprehensive income is the sum of the income from operations and other comprehensive income.
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sunk costs are costs that are incurred select one: a. regardless of which decision is made. b. only for some decisions. c. if a particular decision is made. d. if a particular decision is not made.
A) Costs that are incurred regardless of the choice are known as sunk costs.
What Is a Sunk Expense?A sunk expense is cash that has previously been spent and can't be recuperated. In business, the maxim that one needs to "burn through cash to bring in cash" is reflected in the peculiarity of the sunk expense. A sunk expense varies from future costs that a business might confront, for example, choices about stock buy expenses or item evaluating. Sunk costs are barred from future business choices since they will continue as before no matter what the result of a choice.
Is salary a wasted expense?Labor: Since there is typically no chance of cost recovery for these expenses, benefits costs, such as salaries and benefits, as well as contributions to retirement funds and health insurance, are considered sunk costs once they are paid out.
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asset a has an expected return of 16% and a standard deviation of 24%. the risk-free rate is 10%. what is the reward-to-variability ratio? question 4 options: 0.25 0.35 0.76 0.84
If an asset has an expected return of 16% and a standard deviation of 24% with the risk-free rate as 10% then the reward to variability ratio would be (A)0.25 .
(expected return - risk free rate )% / standard deviation in % = reward to variability ratio
(16-10)%/ 24% = 0.25
The reward-to-volatility ratio, also known as the Treynor ratio, is a performance indicator for calculating how much extra return a portfolio created for each unit of risk it assumed. American economist Jack Treynor, one of the creators of the Capital Asset Pricing Model, created the Treynor ratio (CAPM). Investors can account for systematic risk by adjusting the returns on a portfolio using the Treynor ratio, a risk/return measure. A portfolio is a more suited investment if the Treynor ratio is higher. The Treynor ratio is comparable to the Sharpe ratio, although the Sharpe ratio modifies the returns on a portfolio using its standard deviation.
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olga is an attorney at a large law firm. she recently learned that two of her peers are earning more money than she is despite the fact that olga has more legal experience, a degree from the same law school, and handles a heavier case load than she does. which theory would most clearly predict that olga's motivation will be quite low in this case?
The Equity theory would most clearly predict that olga's motivation will be quite low in this case.
People will continue to act in the same way if they believe there is equity, according to equity theory. According to equity theory, employees' feeling of justice may serve as their primary source of motivation at work. Employees create a mental ledger of the inputs and outputs associated with their work, which they subsequently use to compare the quantitative relationships between their inputs and outputs and those of others.A quantifiable relationship between inputs and outputs lends evidence to this. - Inputs: Vitality, wisdom, and diligence. - Results: pay, benefits, and work happiness. Employees who see a state of affairs of disparity between themselves and their peers may experience demotivation and discomfort, according to Adam's Equity Theory of Motivation.
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form 8995 qualified business income deduction simplified calculation
The simplified calculation for form 8995 will be:
Profit - Qualified Business + Income on Form 8995 + 1/2 SE tax break+ payment guarantees + The amount you deduct for SE Health Insurance + Income under Section 199A + Contributions to a SEP.
What is Form 8995?The pass-through or Section 199A deduction, also known as the qualified business income (QBI) deduction, is claimed by owners of pass-through entities such as sole proprietorships, partnerships, LLCs, and S corporations using Form 8995 from the Internal Revenue Service.
To claim the pass-through deduction, using the simplified form can save a lot of paper. The business's qualified business income, potential deduction phaseouts, and the resulting deduction are all calculated using the expanded form 8995-A, which has four sections and four additional schedules.
Form 8995 is relatively simple. It only has 17 lines on one page. If your total taxable income before the qualified business income deduction is below the aforementioned threshold and you are not a patron of an agricultural or horticultural cooperative, you can use this simplified version.
It must use the more complicated form if your taxable income before the qualified business income deduction is above the threshold or if you patronize a cooperative.
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several public libraries in colorado were forced to close after inspectors found bathrooms had been contaminated by...
Tests conducted at several Colorado public libraries indicated hazardous levels of methamphetamine there, forcing the libraries to close.
What happen to the public library in Englewood?Following the shutdown in Boulder, the Edgewater Public Library shuttered last week after tests levels of meth were found there as well as many library sections that tested above permitted levels.
Why was the main Boulder library closed down?After staff saw drug use there in both November and December, the Colorado Main Library was closed for more than two weeks in late December after lavatory exhaust vents also revealed excessive amounts of methamphetamine. The facilities were among "the busiest in the city," according to the city.
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which pair of issues from the bulleted list above (the first four mainly for the business community, the second four mainly for the protestors) could the mayor suggest that the two sides negotiate as an area of common interest? (from the mayor's point of view, in this immediate crisis, this would be a stasis.) select an answer and submit. for keyboard navigation, use the up/down arrow keys to select an answer. a reduction of customer traffic to area businesses and first amendment (speech) rights of protesters b inconvenience to business owners and employees getting to work and police harassment c unsanitary condition of public property and lack of public bathroom facilities d unseemliness of large population of homeless tent dwellers and police harassment
Take, for example, the two funda- mental, conflicting dilemmas of a negotiation: the predicament of honesty and the dilemma of have confidence (Kelley, 1966).
The quandary of honesty concerns how trustworthy each birthday celebration must be with the other.
What are the 3 motives negotiations occur?Negotiations show up for countless reasons: (1) to agree on how to share or divide a constrained resource, such as land, or money, or time; (2) to create something new that neither birthday celebration may want to do on his or her own, or (3) to unravel a hassle or dispute between the parties.
What are the principal social factors in negotiation?A negotiator have to apprehend the social context of the negotiation. Negotiation occurs in a context of rules, such as customs, habits, situations, cultural norms, non secular doctrine, laws, and political pressures.
What are the four kinds of dilemma?In LDRS 111 you were added to four one-of-a-kind moral quandary paradigms: fact vs loyalty, short-term vs long-term, person vs community, and justice vs mercy.
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volunteers from state or private agencies who enforce fair housing by claiming to be home seekers, thereby finding out if brokers deal fairly with all clients/customers are referred to as who...?
These volunteers are known as undercover testers or fair housing testers.
Who are Undercover testers?Undercover testers are individuals who pose as potential home buyers or renters in order to investigate and uncover discrimination in housing. They work for state or private agencies that enforce fair housing laws and may be trained to recognize and document discriminatory behavior by landlords, real estate agents, or other housing providers. These testers often conduct their investigations by contacting landlords or real estate agents, inquiring about available properties, and providing information about their backgrounds, such as their race, national origin, religion, or other protected characteristics. Any discriminatory behavior that is observed or reported is then used as evidence to support a fair housing complaint or lawsuit.
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which of the following should be considered when building a portfolio? check all that apply. a. market timing. b. credit card debt. c. ability and willingness to take risk. d. the length of time available for your assets to earn returns. e. a need for liquid assets (cash).
When building a portfolio - the length of time available for your assets to earn returns.
The correct option is d.
Understanding how various asset classes, funds, and weightings affect one another, their performance and risk, and how choices relate to an investor's goals is the process of portfolio design.
Any mix of financial assets, including stocks, bonds, and cash, is referred to as a "portfolio." Individual individuals may hold portfolios, or financial experts, hedge funds, banks, and other financial organisations may manage them.
A portfolio should be created taking the investor's risk appetite, time horizon, and investment goals into consideration. This is a widely acknowledged idea. The risk/reward ratio of the portfolio may be impacted by the monetary value of each item.
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salma is a top salesperson who is highly regarded in her department for the ability to give verbal presentations to high-powered clients. this describes salma’s?
Salma is a top salesperson who is highly regarded in her department for the ability to give verbal presentations to high-powered client, this describes Salma's ability to communicate and present.
Proficiency in public speakingSalma is a highly skilled salesperson known for her excellent verbal presentation skills.
Her confident and knowledgeable approach enables her to effectively engage and inform high-power clients.
Her ability to present complex ideas in a clear and concise manner has earned her a high level of respect within her department.
When it comes to giving effective presentations, she understands the value of preparation, research, and practise.
She can also think quickly on her feet and change the focus of her presentations to suit the interests and needs of her audience.
Her presentations, which frequently result in successful outcomes for her clients, reflect her enthusiasm and passion for her work. Salma is an excellent employee and a great asset to her department.
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On December 31, Year 1 Adam Company incurred $3,000 of accrued salary expense. The Year 2 recognition of the cash payment for these expenses:
A. increases the amount of salary expense recognized in Year 2
B. decreases the amount of salary expense recognized in Year 2
C. increases the amount of liabilities shown on the Year 2 balance sheet
D. decreases the amount of liabilities shown on the Year 2 balance sheet
a Year 2 balance sheet's quantity of liabilities is decreased. Liabilities increased in Year 1 due to the recognition of accrued pay expense. Assets and liabilities drop in Year 2 as cash is paid to satisfy
Describe what you mean by liabilities.Both your duty for something and a debt you owe to someone else for products or services are referred to as liabilities. Two examples of the homeowner's tax liabilities are the sum of property taxes due to the city and the sum of income taxes due to the federal government.
What do equity and liabilities mean?In terms of finance, the main distinction between equity & liabilities is that, whereas liabilities are the debts or obligations a firm owes to third parties, equity reflects the ownership position that investors have in a corporation. Liabilities are taken out and assets are used to compute equity.
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brazil has excellent resources and expertise to farm and produce coffee beans, whereas the united states is ill-suited for the production of coffee. brazil should
Brazil should continue to produce coffee beans and exchange them for American products in order to provide the general public with other commodities.
Brazil should promote its coffee beans more aggressively in order to raise the demand for coffee.
1. Decrease coffee production and shift Brazilian resources to other areas.
2. Stop doing business with the United States and only trade with its immediate neighbors.
3. Keep making coffee beans and trading them for American products that Brazil needs but cannot get.
4. Ditch the coffee and create something that Brazilians are clamoring for.
Brazil's opportunity cost for growing coffee beans is lower than that of other countries, therefore it may sell its products for a profit and utilize the money earned to purchase inefficient electronics.
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Which one of the following careers is the most highly resistant to economic change?
1. Video Game Designers
2. Funeral Attendants
3. Fashion Designers
4. Airline Pilots
Answer:
2. Funeral Attendants
Explanation:
The demand for funeral attendants is relatively constant and not heavily impacted by economic change, as death is a natural occurrence that happens regardless of economic conditions. Funeral attendants provide a necessary service for families and communities. While other careers such as video game designers, fashion designers, and airline pilots can be affected by changes in technology, consumer preferences and travel restrictions, the services of funeral attendants are less likely to be impacted by economic fluctuations.
1. who must take corrective action if an investigation confirms a harassment complaint has merit? the fire chief the company officer the eeo officer the authority having jurisdiction
The fire chief take corrective action if an investigation confirms a harassment complaint has merit.
Another way of showing that you are a good listener is to ask questions. Follow-up questions related to what the other person said can expand the conversation. Or you can ask them about something you didn't completely understand or are interested in learning more about. There are four psychomotor skill levels are initial, plateau, latency, and mastery. While we offer suggestions in this report for what EEOC can do to help prevent harassment, we caution that our agency is only one piece of the solution. Everyone in society must feel a stake in this effort. That is the only way we will achieve the goal of reducing the level of harassment in our workplace to the lowest level possible. This report, including the recommendations we set forth, could not have been prepared without the work of the Select Task Force on the Study of Harassment in the Workplace that was established by EEOC Chair Jenny Yang over a year ago.
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if the nominal interest rate is 18 percent and the real interest rate is 6 percent, the inflation rate is
The inflation rate must be 12% based on the nominal interest rate and real interest rate.
It can be found as:
= Nominal rate - Real interest rate
Solving gives:
= 18% - 6%
= 12%
Price increases, or inflation, may be thought of as the gradual loss of buying power. The average price rise of a selection of products and services over time can serve as a proxy for the pace at which buying power declines.
A unit of money now effectively has less purchasing power than it had in earlier periods due to the increase in prices, which is frequently stated as a percentage. Deflation, on the other hand, is characterized by a drop in prices and a rise in purchasing power.
Therefore, the inflation rate is 12%.
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which function refers to acquiring and retaining human resources? controlling planning staffing organizing decision making
Staffing is the component of the management process dealing with obtaining, developing, hiring, assessing, remunerating, and keeping people so that the correct sort of people.
are available in the company at the right roles and at the right time. Human resource management (HRM) staffing is the activity of personnel recruiting, screening, and selection undertaken inside a corporation to fill job positions. Because staffing is a leadership function, this relates to directing in management. Human resource planning ensures that personnel and occupations are a good fit while preventing manpower shortages or surpluses. The HRP process consists of four major phases. They include assessing current labor supply, anticipating labor demand, balancing predicted labor demand with supply, and assisting in the achievement of organizational goals.Because staffing is a leadership function, this relates to directing in management. Human resource planning ensures that personnel and occupations are a good fit while preventing manpower shortages or surpluses.
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