What is a key strength of the Televerde system?

Answer:

a. Computation of Pension Expenses

Particulars                                                        Amount

Service cost                                                     $600,000

Interest on projected benefit obligation        $480,000

($6,000,000 * 8%)

Expected Return on plan assets                   -$144,000

($1,600,000 * 9%)

Amortized of prior service costs                     $0            

Pension Expense                                             $936,000

b. Account Titles and Explanation                 Debit        Credit

    Pension Expenses                                    $936,000

    Pension Asset/Liability                             $664,000

                Cash                                                                    $1,600,000

                 Other Comprehensive Income                          $0

c.                             Tucker Inc.

                   Income Statement (Partial)

           For the year ended December 31, 2017

Expenses:

Pension Expenses                     $936,000

                             Tucker Inc.

                       Balance sheet (Partial)

           For the year ended December 31, 2017

Long term Liabilities:

Pension Liability                      $3,736,000

Stockholders' Equity

Accumulated Other                 $5,040,000

Comprehensive Income

($5,040,000 - $0)

Workings

Projected benefit obligation, before adjustment   $6,000,000

Add: Service cost                                                      $600,000

Add: Interest on projected benefit obligation         $480,000

($6,000,000 * 8%)

Projected benefit obligation                                    $7,080,000

Fair value of pension assets               $1,000,000

Add: Expected return on plan assets $144,000

Add: Cash contribution                        $1,600,000        

Plan assets                                                                  $3,344,000

Pension Liability                                                          $3,736,000

Answer:

The current yield is 7.50 per cent.

Explanation:

The face value of the bonds = 1000

Current quoting  = 86.725

The coupon rate = 6.5 %

Now we have to find the current yield by using the above information. Below is the calculation for current yield.

Price = 86.725% of 1000 = 867.25

Coupon = 0.065 * 1000 = 65

The Current yield = (Annual coupon/price) × 100

Current yield is = (65 / 867.25) * 100

Current yield is  = 7.50 per cent.

Answer:

A physical hazard is a physical condition that increases the possibility of a loss.

A moral hazard are losses that results from dishonesty and the attitude and conduct of people  

Explanation:

Acceptable methods of assigning specific costs to inventory and cost of goods sold include all of the following except LIFO method. Thus, option D is correct.

Inventory or stock alludes to the merchandise and materials that a business holds for a definitive objective of resale, creation or usage. Stock administration is a discipline fundamentally about indicating the shape and position of loaded merchandise.

The LIFO technique is certainly not an adequate strategy for stock costing under IFRS. monitoring every particular thing in stock and relegating costs exclusively as opposed to gathering things together.

Therefore, option D is correct.

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Answer:

The Yankees were the lead investors in a group that included Amazon and Sinclair Broadcast Group that bought 80% of the YES Network from Walt Disney in August 2019. The enterprise value of the deal was $3.47 billion. Prior to the deal, the Yankees owned 20% of the regional sports network. Last summer, Disney agreed to sell off 21st Century Fox’s 22 regional sports networks to secure Justice Department approval of its acquisition of major 21st Century Fox assets. The Yankees launched YES, the most-watched regional sports network in the country, in 2002, and the original investors were the team, Goldman Sachs, Quadrangle Group, the owners of the New Jersey (now Brooklyn) Nets, and others. A minority stake in YES was sold to Fox in 2012, and Fox increased its stake to 80% in 2014. The valuation of the sale to Fox was over $4 billion (including $1.7 billion of debt), with the Yankees share valued at $4.2 billion and the remaining portion valued at $3.9 billion.

Explanation:

Answer:

$7.94

Explanation:

The computation of the monthly fee that should be charged is given below;

Given that

Operating expense= $5.45

Non operating expense = $1.70

So, Total expense = $7.15

Now

Profit margin = 11% of Total cost

= 11%* of  $7.15

= $0.7865

Now Total fee to be charged

= Total cost + Profit margin

= $7.15 + $0.7865

= $7.9365

= $7.94

The optimal order quantity of CUI is 3,345.21 pounds, and the total cost to meet the annual demand at the lowest cost is $1,410,832.95.

The economic order quantity (EOQ) formula may be used to find the order quantity that will satisfy the yearly demand at the cheapest price. It goes like this: EOQ = √((2 × Annual demand × Ordering cost) ÷ Holding cost)

When the annual demand is 47,000 pounds, the ordering cost is $30, and the holding cost is 30% of the copper price per unit each year

At each price break, we may use the following ranges to get the copper price:

as much as 2,999 pounds: 0.84 cents per pound

3,001 to 5,999 pounds 0.83 cents per pound

more than 6,000 pounds: At $0.81 per pound

By using the EOQ formula to get the total cost for each price break, we can determine the ideal order quantity. The best amount to order is the one that has the lowest overall cost.

EOQ = √((2 × 47,000 × 30) ÷ (0.3 × 0.84))

∴ EOQ = 3,345.21 pounds

We will utilize the pricing of $0.83 per pound because the ideal order amount is between 3,000 and 5,999 pounds. As a result, the final price for the ideal order quantity is:

Total cost = (Annual demand × Ordering cost) + (Holding cost × EOQ × Price of copper)

Total cost = (47,000 × 30) + (0.3 × 3,345.21 × 0.83)

Total cost = $1,410,000 + $832.95

∴, Total cost = $1,410,832.95

∴ , The ideal order size is 3,345.21 pounds, and it would cost $1,410,832.95 to fulfill the annual demand at this size.

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The calculated NPV is negative, indicating that the present value of expected cash flows does not exceed the start-up cost of the project. In other words, the project is expected to generate a net loss.

To determine whether Wally's Walleyes should introduce the new product, we can calculate the net present value (NPV) of the project. The NPV measures the present value of expected cash flows, taking into account the required rate of return.

To calculate the NPV, we need to discount the cash flows using the required rate of return (15 percent). The formula for calculating NPV is:

NPV = Cash Flow Year 1 / (1 + Required Rate of Return)^1 + Cash Flow Year 2 / (1 + Required Rate of Return)^2 - Start-up Cost

\(NPV = $4,500 / (1 + 0.15)^1 + $4,300 / (1 + 0.15)^2 - $7,800\)

\(NPV = $4,500 / 1.15 + $4,300 / (1.15)^2 - $7,800\)

NPV = $3,913.04 + $3,537.41 - $7,800

NPV = -$350.55

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Based solely on the interest earned, Savings Plan A would be preferred over Savings Plan B.

To determine which savings plan is preferred, we can compare the total interest earned under each plan over the 5-year duration.

For Savings Plan A, the annual interest rate is 5.7%, and the interest is paid at the end of each year. Therefore, the total interest earned can be calculated using the simple interest formula: Principal x Rate x Time. Assuming a principal of $1,000, the total interest earned would be $1,000 x 0.057 x 5 = $285.

For Savings Plan B, the annual interest rate is 5.4%, and the interest is paid on a monthly basis (12 times a year). This means that the interest is compounded monthly.

Using the compound interest formula: A = P(1 + r/n)^(nt), where A is the final amount, P is the principal, r is the annual interest rate, n is the number of compounding periods per year, and t is the time in years, we can calculate the total interest earned. Assuming a principal of $1,000, the total interest earned would be $1,000 x [(1 + 0.054/12)^(12x5)] - $1,000 = $279.67.

Comparing the total interest earned, we can see that Savings Plan A yields a higher interest amount ($285) compared to Savings Plan B ($279.67).

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Answer:

In view of the units of corn and precious stones delivered by the US, the open-door cost of creating corn is B. 10⁄60.

What is the open-door cost of delivering corn?

The open-door cost of delivering corn to the US would be the number of precious stones that are surrendered to make one unit of corn.

This can be found as:

= Units of jewels/Units of corn

= 10/60 jewels

All in all, choice B is right.

Answer:

B) The United States should specialize in corn and trade for diamonds.

Explanation:

I got it right on the test

The statement above about how Behavioral marketing and customer segmentation can help rectify mistakes is True.

It is possible to rectify mistakes in targeting customers by engaging in behavioral marketing as this targets the way customers want to be treated by your company.

Adding this to customer segmentation allows you to rebuild trust with the customers as well because it means that the interests of customers will be specifically targeted.

In conclusion, this is true.

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Answer: Intellectual Capital

Explanation:

The value of a company that involves employee knowledge, skills,product development, etc which can provide a company  competitive advantage over competitors is called Intellectual Capital  and it is divided into

Human capital ----This involves employees, their knowledge, or know how  and experience, which is an asset as it provides vital information towards contributing  to the capital of the organization. A organization that retains talented employees ie with a  lower employee turnover rate, shows its company has a high intellectual capital rate.

Other Intellectual Capital Involves Relational capital--- the relationship of a company withs its employees, customers, partners , stakeholders etc.

and Structural capital---which involves a company's unique process, policies, culture,  mission and value statement, work structure etc.

Ratio of the weighted average contribution margin will be 0.50, or 50%.

To get the weighted-average contribution margin per unit, the sales mix must be known (the proportion of total sales for each product). Let's assume that the sales ratio for Premium Caviar & Goose Foie Gras is 50:50, which means that Premium Caviar makes up half of overall sales and Goose Foie Gras makes up the other half.

In order to compute the weighted-average contribution margin per unit, the contribution margin per unit for every product (Premium Caviar & Goose Foie Gras) must first be determined. Compute the contribution margin by deducting the variable cost per unit from of the selling price per unit.

Let's proceed with the supposition that:

Premium Caviar:

Selling price (per unit): $50

Variable cost (per unit): $25

Contribution margin (per unit): $50 - $25 = $25

Goose Foie Gras:

Selling price (per unit): $30

Variable cost (per unit): $15

Contribution margin (per unit): $30 - $15 = $15

To calculate the weighted-average contribution margin per unit, the contribution margin per unit for each product is multiplied by the proportion of sales for that product.

Weighted-average contribution margin (per unit) = (Premium Caviar's contribution margin per unit x percentage of premium caviar sales) + (Margin of contribution per serving of goose foie gras x the percentage of sales of goose foie gras)

= ($25 x 0.50) + ($15 x 0.50) = $20

The total fixed costs of the company must be known in order to determine the break-even point in units. Assume that the $100,000 total fixed expenses.

The following formula is used to compute the break-even point in units:

Break-even point (units) = Total fixed costs / Contribution margin (per unit)

= \(\frac{100,000}{2}\) = 5000 units

To figure out how many boxes of Premium Caviar and Goose Foie Gras are required to achieve break-even sales, we must first establish the sales mix. The sales mix we assumed earlier (50:50) can be multiplied by the break-even point in units to produce the following result:

Premium Caviar boxes = (Break-even point (units) x Proportion of sales)

= (5000 x 0.50) = 2500 boxes

Goose Foie Gras boxes = (Break-even point (units) x Proportion of sales)

= (5000 x 0.50) = 2500 boxes

The weighted average contribution margin per unit must be divided by the weighted average selling price per unit in order to obtain the weighted average contribution margin ratio.

Weighted-average selling price per unit = (Cost per unit of sale for premium caviar x percentage of premium caviar sales) + (Price per unit of goose foie gras for sale x the percentage of sales of goose foie gras)

= ($50 x 0.50) + ($30 x 0.50) = $40

Weighted-average contribution margin ratio = Weighted-average contribution margin (per unit) / Weighted-average selling price (per unit)

= \(\frac{20}{40}\) = 0.50 or 50%.

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An organization that will be analyzed in this context is Coca-Cola.1.1 Summary of the nature of the business:Coca-Cola is one of the most well-known beverage manufacturers in the world. They create fizzy drinks, juices, and water for a variety of markets.

Their drink portfolio includes more than 200 brands sold in over 200 countries.1.2 Summary of the business model:Coca-Cola Company follows a business model based on creating strong brands that generate significant customer demand.

Their main goal is to build and enhance brand equity. They engage in extensive advertising and promotion campaigns to attract more consumers.1.3 What are the key business drivers:Coca-Cola's essential business drivers are its brand, extensive distribution network, market reach, product innovation, customer satisfaction, and product differentiation.2.1 Nature of decision describing what decision needed to be made and why:The business decision that was taken by Coca-Cola was regarding the selection of the right marketing mix, which is a critical decision.

This allowed them to gain valuable insights into how the consumers perceive their products, which they could use to develop targeted marketing strategies. From a risk modeling perspective, the approach is beneficial because it allows the company to minimize the risks by identifying the issues that consumers may face with their products.3.1 Using the selected business decision from above, identify at least 5 risks that needed to be considered to make the same:1. Competition from other beverage manufacturers2. Consumer preferences and behavior3. Changes in market trends4. Fluctuating economic conditions

5. Changing health and safety regulations3.2 Using the risk register in the previous section, conduct a qualitative risk analysis for these 5 risks by proposing the probability of occurrence and impact for each risk:The following table shows the qualitative risk analysis for the five risks that were identified:RiskProbabilityImpactCompetitionMediumHighConsumer preferences and behaviorHighHighChanges in market trendsLowHighFluctuating economic conditionsHighMediumChanging health and safety regulationsLowMedium3.3 Using a matrix included in Appendix A, plot the risks on a heat map and explain what the map means:The risks were plotted on a heat map, as shown below:The heat map shows that the competition and consumer preferences risks have a higher probability of occurrence and impact, while the changes in market trends and health and safety regulations have a lower probability of occurrence and impact.4.1 Using the register derived in question 3.1, calculate the average impact (expected monetary value) using aggregation of static values:

The five possible expected monetary values are calculated by multiplying the probability of each risk and the range of possible impacts.RiskProbabilityImpactRange of possible impactsExpected Monetary ValueCompetitionMedium$2,000,000-$4,000,000$1,200,000Consumer preferences and behaviorHigh$3,000,000-$5,000,000$3,000,000Changes in market trendsLow$1,000,000-$3,000,000$300,000Fluctuating economic conditionsHigh$1,000,000-$2,000,000$1,200,000Changing health and safety regulationsLow$500,000-$1,000,000$50,000Total Expected Monetary Value$5,750,0005.2 Describe the result of this methodology using an appropriate diagram:The following diagram shows the possible expected monetary values for the five risks:5.3 Summarize what does this average impact value mean for the organization:

The average impact value means that the Coca-Cola Company could potentially lose an estimated $5,750,000 due to the five risks that were identified. This value represents the range of possible impacts that the company may face, given the probability of occurrence of each risk. The company can use this information to identify the risk mitigation strategies that are required to minimize the impact of these risks.

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According to Carol Ryff's model of psychological well-being, self-acceptance, environmental mastery, and having a purpose in life are all associated with well-being during adulthood. However, a critical review of one's life is not considered one of the factors associated with well-being.

Self-acceptance refers to accepting and being satisfied with oneself, including one's strengths and weaknesses. It involves having a positive self-image and self-esteem, which contributes to overall well-being. Environmental mastery refers to an individual's ability to effectively manage and adapt to the demands of their environment. It involves feeling competent and in control of one's surroundings, which enhances a sense of well-being.

Having a purpose in life is another important factor in well-being. It involves having meaningful goals, a sense of direction, and a feeling of contributing to something larger than oneself. It provides a sense of fulfillment and satisfaction, giving a purpose and meaning to one's existence.

On the other hand, a critical review of one's life is not directly associated with well-being. While self-reflection and introspection can be valuable for personal growth and self-awareness, a constant critical evaluation of one's life may lead to self-doubt, dissatisfaction, and a diminished sense of well-being. Instead, focusing on positive aspects, personal growth, and cultivating self-compassion is more conducive to overall well-being.

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Complete question: According to Carol Ryff, all of the following are associated with well-being during adulthood except self-acceptance.

Answer:

In brief ,SWOT  analysis underlines the Strengths, Weaknesses, Opportunities, and Threats  of the organization

Explanation:

SWOT stands  for the Strengths, Weaknesses, Opportunities, and Threats .SWOT strategic planning and strategic management analysis is based on  the matrix  which represents a square with  four quadrants  for  each one of the  overmentioned  elements.    It is   used  to help businesses  to  explore  and increase awareness of  their   internal   (Strengths, Weaknesses) and external ( Opportunities, and Threats) environments and therefore to devise  what should be done to enhance  their effectiveness and profitability in  the future.

Answer:

The CD will earn $49.50 more interest than the savings account for one year if you make a deposit of $1,650.

After saving money in her piggy bank for three years, beverly decided to deposit $5,000 of the money in the millertown bank. if the bank were fully loaned out and the reserve requirement was 20%, then the change in the dollar value of the total money supply would be $20,000.

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Answer:

1. $3,800,001

2. Pretax amount of liability $2,842,112

Pre tax amount of right to use asset $3,325,000

3. Pre tax amount of interest expense $162,003

Pre tax amount of amortization expenses $475,000

Explanation:

1. Calculation for the Present value

Using this formula

PV of minimum lease payments used to record right to use assets = Semi Annual lease payments * Cumulative PV Factor of annuity due for 8 periods at 5%

Where,

Semiannual lease payment = $559,946

Total semiannual payments = 4*2 = 8

Incremental borrowing rate = 10%, 5% semiannual

Let plug in the formula

PV of minimum lease payments used to record right to use assets= $559,946 * 6.78637

PV of minimum lease payments used to record right to use assets= $3,800,001

Therefore the Present value will be $3,800,001

2. Calculation for the Pretax amount for liability and Pretax amount for right-of-use asset

Calculation for Pretax amount of liability

First step is to calculate the Pretax amount of liability on 30.06.2021

Pretax amount of liability on 30.06.2021 = ($3,800,001 - $559,946)

Pretax amount of liability on 30.06.2021= $3,240,055

Second step is to calculate the Interest expense for 31.12.2021

Interest expense for 31.12.2021 = $3,240,055 * 5%

Interest expense for 31.12.2021= $162,003

Now let calculate the Pre tax amount for liability December 31, 2021

Pre tax amount for liability December 31, 2021 = $3,240,055 + $162,003 - $559,946

Pre tax amount for liability December 31, 2021= $2,842,112

Therefore The Pre tax amount for liability December 31, 2021 will be $2,842,112

Calculation for Pre tax amount of right to use asset

First step is to calculate the Depreciation on right to use assets for 2021

Depreciation on right to use assets for 2021 = $3,800,000 / 4 * 6/12

Depreciation on right to use assets for 2021 = $475,000

Now let calculate the Pre tax amount of right to use asset to be reported for 2021

Pre tax amount of right to use asset to be reported for 2021 = $3,800,000 - $475,000

Pre tax amount of right to use asset to be reported for 2021 = $3,325,000

Therefore Pre tax amount of right to use asset to be reported for 2021 will be $3,325,000

3. Calculation for Pretax amount for interest expense Pretax amount for amortization expense

Calculation for Pretax amount for interest expense

Pre tax amount of interest expense = $3,240,054 * 5%

Pre tax amount of interest expense= $162,003

Therefore the Pre tax amount of interest expense will be $162,003

Calculation for Pre tax amount of amortization expenses

Pre tax amount of amortization expenses = $3,800,000 / 4 * 6/12

Pre tax amount of amortization expenses = $475,000

Therefore The Pre tax amount of amortization expenses will be $475,000

The net result of the U.S. balance of payment numbers in 2018 was a net inflow of $244.3 billion.

In 2018, the U.S. balance of payment numbers indicated that income received was $1,060.4 billion, while income payments amounted to $816.1 billion.

To determine the net result, we need to subtract the income payments from the income received.

Net Result = Income Received - Income Payments

Substituting the given values into the equation, we have:

Net Result = $1,060.4 billion - $816.1 billion

Calculating the difference, we find:

Net Result = $244.3 billion

This signifies a net inflow of funds, indicating that the United States received more income from abroad than it paid out. It is important to note that a positive net result implies a surplus in the current account, which includes trade in goods and services, income receipts, and unilateral transfers.

This surplus indicates a favorable position for the U.S. economy in terms of its international financial transactions during that period.

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Legitimizations that are Substantial for the Association's Activities Business ethics issues length a great many subjects inside an association's ethical rules. Straightforward moral issues in business include empowering conduct that depends on genuineness and trust, however more complicated issues include obliging variety, humane navigation, consistence, and administration that is reliable with the association's fundamental standards.

Business ethics, typically alluded to as corporate morals, is a subset of applied morals or expert morals that resolves moral or moral issues that might come up in the work environment.

It is critical to the activities of the two individuals and whole organizations and is relevant to all features of business behavior.

People, authoritative declarations, or the overall set of laws all add genuineness to these morals.

These guidelines, goals, moral convictions, and untrustworthy conduct act as an organization' core values.

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Answer:

D. Entrepreneurship

Because 100% it's not a land or a capital. Well, it may be a labor, but mostly it's entrepreneurship.

Hope that helps you

Answer:According to the chart, the total tax on taxable income of $65,000 would be $16,250.

Explanation:

Answer:

Most word-processing programs allow the user to select a command from the menu to insert a graphic. Clicks in the document where you want your file, choose insert and picture click from file select the image the press open and you picture will become inserted in to the document.

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Answer:

$500,000

Explanation:

ap ex

A bank having a 10 percent reserve requirement will add $500,000 to the economy on receiving $50,000 as a initial deposit.

Reserve requirements are the sums of money that a bank must have in reserve in order to cover liabilities in the event of an unexpected withdrawal. Reserve requirements are a technique used by the central bank to influence interest rates by increasing or decreasing the money supply in the economy.

According to the question, reserve requirement is 10%, and the initial deposit is $50,000.

Therefore, $50,000+$50,000×10/100 will result in the money that could be added to the economy, which is $500,000.

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Answer:

I think the answer is B. No guarantees.

Explanation:

If a nation’s currency appreciates relative to that of its trading partners, the nation' exports would decrease, import would increase and aggregate demand would decline.

A nation's currency appreciates if the value of the currency increases. If the value increases, it becomes more expensive for trading partners to buy the goods of the country who currency appreciated.

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Answer:

6. Jeri Lammers, a part-time teller at Second State Bank, is married and claims  allowances.

Explanation:

He who’s the person?

Answer:

A. Cost center.

B. Departmental accounting system.

C. Investment center.

D. Operating department.

E. Service department.

F. Profit center.

G. Responsibility accounting system.

Explanation:

A. Cost center: incurs costs without directly yielding revenues.

B. Departmental accounting system: provides information used to evaluate the performance of a department.

C. Investment center: holds manager responsible for revenues, costs, and investments.

D. Operating department: engages directly in manufacturing or in making sales directly to customers.

E. Service department: does not directly manufacture products but contributes to profitability of the entire company.

F. Profit center: incurs costs and also generates revenues.

G. Responsibility accounting system: provides information used to evaluate the performance of a department manager.

To executive and uphold the laws passed by Congress, the President appoints the heads of all executive branches of government, including the Cabinet. In an emergency, the vice president is capable of acting as president.

The President, his or her advisors, and other departments and organisations make up the executive branch. The duty of this branch includes upholding the law. The executive branch is made up of the organisations and agencies listed below: Bills are approved or rejected by the President's Executive Office (White House). represent our country when interacting with other nations. enforce the legislation passed by  the Congress.

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