In addition to identifying products or services that customers might buy to address their problems, it’s also important to consider whether your customer is motivated enough to pay for a solution.
An empathy map is a collaborative tool team can use to gain a deeper insight into their clients. Much like a user character, an empathy map can constitute a group of users, which includes a client phase. The empathy map was first created with the aid of Dave gray and has won a lot of reputation within the agile network.
At the same time as the two could have factors in the commonplace, a price prop is more product- and service-orientated while an assignment assertion is greater aim-orientated. Right here are examples for HubSpot and our CRM platform: price Proposition: “An easy-to-use CRM.” project assertion: “To help corporations grow higher.”
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the local pizza delivery industry currently has a herfindahl-hirschman index (hhi) value of 999 and two of the competing pizza shops have considered merging. because the merger would raise the hhi by 55 points, the federal trade commission would likely
option a- is the partially correct option because if the premerger HHI is 999 that means there is a high concentration of the industries, it will be more concentrated if the HHI value increase in post-merger.
An industry in macroeconomics is a division of an economic that generates a connected group of products, services, or raw resources. One may cite the wood business or the insurance industries as examples.
Industry classifications often use a company's or group's major source of revenue when evaluating it to place it inside a certain industry. For instance, "statistical units" are categorized by the "economic activity in which they primarily participate" according to the International Standard Industrial Classification (ISIC), which is utilized directly or through derivations for the official statistics of the majority of countries worldwide. The next definition of industry is "a set of statistical units that are grouped into the same ISIC category." A single company does not have to be a part of a single industry, though.
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simon established a startup. he wanted to secure a domain name and have a website to market and sell his products. in this regard, which of the following should be the first step?
The first step towards securing domain name is acquire trademarks and copyrights in order to protect against piracy and to develop license agreements.
A recognizable phrase, word, emblem, or symbol that identifies a particular product and legally distinguishes it from other commodities of its sort is referred to as a trademark. A trademark acknowledges the firm's possession of a brand and solely distinguishes a commodity as being its own. Generally speaking, trademarks are viewed as a type of intellectual property, irrespective of whether they are registered.
The legal authority of the owner of the intellectual property is alluded to as copyright. The freedom to copy seems to be the fundamental definition of copyright. The only individuals with the sole right to reproduce a work are the original authors of the that work and anybody to whom they give permission.
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alex has $18 per week in his entertainment budget. he splits his time between going to the movies and renting video games. each movie costs $6 while each video game rental costs $3. the measured total utility of each of his activities is shown in the table below. what is alex's utility maximizing point?
Alex's utility maximizing point is A. 1 movie and 4 video game rentals.
What is Utility maximization?Utility maximization is the idea that individuals and organizations want to get the most out of their economic decisions. The utility function assesses the degree to which an individual's fulfillment is met.
When Alex is going to 1 movie and rents 4 video games, he is having the total utility of 136(40+96) and he is spending total given money also.
In this case, he can spend on 5 movies and 7 video game rentals as he has limited amount of money ($18).
It should be noted that in 0 movie and 6 video game rentals, his TU is 114.
In 2 movies and 2 video game rentals his TU is 130(75+55)
The correct option is A.
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Private markets fail to account for externalities because
A. externalities don't occur in private markets
B. sellers include costs associated with externalities in the price of their product.
C. decision makers in the market fail to take account of the external effects of their behavior
D. the government can easily correct any adverse effect on the market that externalities may cause
Private markets fail to account for externalities because decision makers in the market fail to take account of the external effects of their behavior.
Hence, option C is the right answer.
Investments made in assets not listed on a public exchange or stock market are known as private markets. This might include, for instance, direct lending from investors to borrowers in the absence of a market for trading the debt, or private debt, which refers to investments made in private enterprises.
The fact that private equity investors are often compensated through distributions rather than stock accumulation is one of the greatest distinctions between private and public equity. Since the majority of publicly traded equities are available and simple to trade every day through public market exchanges, public equity has the benefit of being liquid.
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at the marriage of her daughter, lorna is given papers to sign, which the catering company says are the invoices for the food, service, and decorations. underneath the invoices is a contract of sale obligating lorna to buy the failing catering company for a price equal to ten times the value of the company. lorna signs all the papers including the contract of sale, thinking all the documents are invoices for the wedding.
The wedding ceremony planner invoice is a consignment that details a service price and provides an amount of time in which price should be sent.
This invoice is given to consumers after formally asking for the planner's knowledge regarding wedding ceremony preparation.
What is consignment with example?An consignment is an itemized commercial file that records the products or offerings delivered to the customer, the complete quantity due, and the favored payment method. The vendor can send both paper or electronic invoices to the customer.
Does invoice suggest paid?An bill is a demand for price (delivered both electronically or physically) that is sent with the aid of the vendor after the sale of goods/services has been completed, however earlier than price has been made. In essence, invoices are used to make certain that your business receives paid.
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https://brainly.com/question/24086159#SPJ4a price floor (support price) set above equilibrium: group of answer choices is a minimum legal price set by government above equilibrium. causes the quantity supplied to exceed the quantity demanded. creates a surplus. can represent the effect of a minimum wage. all of these.
When a base is about on top of the equilibrium price, the amount equipped can exceed the amount demanded, and excess offers or surpluses can result.
Once government laws regulate costs rather than rental economic processes verify costs, it's referred to as control. A base may be a price floor where a product or service is allowed to sell. Several agricultural merchandises have value floors obligatory by the govt. The foremost necessary example of a base is earnings. A value ceiling may be the most value that may be charged for a product or service.
A floor price must be higher than the equilibrium price to be effective.
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Answer:all of these
Explanation:
the answer is "all of these"
which of the following is often associated with an increasing employment rate of women in living wage occupations? a.) less access to education b.) higher standard of living for families c.) fewer resources for children d.) increased population growth
Higher standard of living for families is often associated with an increasing employment rate of women in living wage occupations
Option B is correct.
Standard of living:Standard of living refers to the position of wealth, comfort, material goods, and musts available to a certain socioeconomic class or geographic area. Quality of life, on the other hand, is a private term that can measure happiness.
Why is the standard of living important?Standard of living can affect multiple factors of a population, including happiness and productivity. This is important because the lesser productivity and happiness are, the better off an frugality tends to be as a whole.
What factors affect standard of living?The standard of living is measured by effects that are fluently quantified, similar as income, employment openings, cost of goods and services, and poverty. Factors similar as life expectation, the affectation rate, or the number of paid holiday days people admit each time are also included.
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during the financial crisis of 2008-2009, banks worldwide experienced losses driven by their portfolios of
Banks worldwide experienced losses during the financial crisis of 2008-2009 which was driven by their portfolios of real estate loans with the failed bank.
During the financial crisis, the real estate sector experienced a severe and heavy downturn. This crisis started in the United States, back then Reserves Bank decreased the interest rate to sustain price stability which resulted in increasing the demand for housing loans at such low-interest rates. In 2006, Due to an increase in interest by reserve banks, many subprime mortgage borrowers suffered, and as a result, they stopped paying the installments leading to a decrement in the CDO (Collateralized debt obligation) values. This crisis hit real estate badly due to which inflation took place which is called as Great Recession.
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With fewer managers and more people in positions without managerial accountability, which building block will you rely upon to ensure jobs are properly supervised?.
A constructing block of making sure that jobs are nicely monitored is the coordination of interest among jobs.
The required details for in given paragraph
What are the additives of an organizational shape?
Organizational shape refers back to the set of factors that may be used to compose an organization. There are six simple constructing blocks that administrators can use to construct their organization: Designing jobs, grouping jobs, organizing reporting relationships among jobs, dispensing authority among jobs, coordinating sports among jobs, and distinguishing jobs. The 3 layout factors of organizational shape: Functions, Locations, Permissions may be used to keep away from not pitfalls and layout new systems that suit your commercial enterprise section and strategy.
What does it suggest to construct accountability?
Accountability approach displaying up and commencing to acquire what you stated you'll do. It's approximately taking non-public obligation in your work. It additionally approach trusting your teammates and understanding that you may depend on every different to get matters done.
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a 500 kva distribution transformer costs rs 50,000 and has a useful life of 20 years. if the salvage value is rs 5,000 and annual compound interest rate is 8%, determine the value of the transformer at the end of 10 years using sinking fund method.
the value of the transformer at the end of 10 years using sinking fund method is 35760
Intial cost of the plant ,P=Rs 50,000
salvage value of the plant,S=Rs 5,000
(i) By Straight line Method .Annual deposit to be made,
q=[tex]\frac{P-S}{n}[/tex]=50000-5000/20=Rs 2250
Despreciated value of the plant at the end of 10 years
=p-q×10=50000-2250×10
=Rs 27500
Sinking fund method,rate of interest,r=8%=0.08
Annual deposit in the sinking Fund,
q=(P-S)[[tex]\frac{r}{(1+r)^{n}-1 }[/tex]]
=(50000-5000)×0.08/[tex](1+0.08)^{20} -1[/tex]
=Rs 983
Total amount collect at end of the 10 year
=[tex]q(1+r)^{10} -1/r[/tex]
=[tex]983(1+0.08)^{10} -1/0.08[/tex]
=14240
Depreciated value of the plant at the end of 10 years
=Rs 50000-14240
=Rs 35760
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Which term describes an investment approach intended to minimize risk and maximize returns?
Advantage
Diversification
Installment
Liquidity
Diversification is the term that describes an approach intended to minimize risk and maximize returns
What is Diversification?
Portfolio diversification is the process of allocating your money in a variety of securities and asset classes in order to reduce the portfolio's overall risk.
The main goal of portfolio diversity is to reduce investment risk, particularly unsystematic risk.
How to Diversify your Investments?
Investigate more investing optionsThink about bond or index funds.Maintain Your PortfolioRecognize When to ExitPay attention to commissionsDisadvantages of Diversification
Complicated tax lawsInvestments may be challenging due to the risk of investing in Unproven assets.Complications in handling too many InvestmentsTo know more about Diversification refer
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is government spending better measured as a percentage of gdp or in nominal dollars
Our econometric models predict that, over the long term, the United States Government Spending To GDP will be roughly 38.40 percent of GDP in 2023.
What percentage of the GDP is a result of government spending?Our econometric models predict that, over the long term, the United States Government Spending To GDP will be roughly 38.40 percent of GDP in 2023. The ability of a government to service debt through taxation depends on the size of the economy, as determined by GDP.The debt-to-GDP ratio rather than the debt's monetary amount is a better indicator of a country's debt burden. Federal, state, and municipal governments spend money on products and services through government purchases.One of the most important factors in calculating a country's gross domestic product is the sum of all of this spending, minus transfer payments and interest on the debt (GDP). The President then approves the budget proposed by Congress.Congress determines the kind and quantity of mandatory spending as well as the amount of discretionary spending each year.Federal borrowing and tax revenue are the main sources of funding for spending.To learn more about GDP refer
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as a general rule of thumb, which principle holds that all decisions should be made assuming that the decision would be applied to everyone else in similar circumstances?
The generalization principle requires that the motives for your action be constant with the assumption that anybody with the equal motives acts the identical way.
The reasons for your motion are the stipulations underneath which you would perform the action.
Why is generalization vital in psychology?It is essential because it increases the probability that the learner will be successful at finishing a task independently and now not have to count on the assistance of a sure instructor or substances solely discovered in one instructing setting.
For example: – All birds have wings. – Many kids consume cereal for breakfast.
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https://brainly.com/question/12157094#SPJ4mary owns a trucking company that hauls goods all over the country. wilson contracts with marcy's company to transport ten tractor-trailer loads of goods from ohio to texas. marcy has reason to believe the goods are stolen, but never asks wilson about it. the court would likely determine the contract:
Due to Marcy's company's justifiable ignorance of the fact that the products were stolen then court would probably rule that the agreement is binding.
What do you mean contracts?A contract is an agreement between parties that establishes legal duties for both parties. The fundamental components necessary for the agreement to be a valid offer and acceptance, adequate consideration, capacity, and legality are mutual assent, expressed through a contract-compliant offer,
How do contracts work?A legal agreement between two or more parties that outlines the steps they will or can't really take is known as a contract. A contract, which is enforceable by law, binds both parties to its terms and may outline what would happen if they are broken. Not all agreements are in writing.
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brea is a business owner who is in charge of ensuring that her business earns enough money to pay the rent, pay the employees, and purchase new manufacturing machines when the old ones wear out. which of these resources best describes brea?
'Brea is a business owner who is in charge of ensuring that her business earns enough money to pay the rent, pay the employees, and purchase new manufacturing machines when the old ones wear out these resources best describe Brea's entrepreneurial ability.
Entrepreneurship skills can cover a wide range of different skills, such as technical skills, leadership and business management skills, creative thinking, and more.
Economic resources are defined as anything a business uses to produce goods or services for its customers. Also called factors of production, there are four major economic resources: land, labor, capital, and entrepreneurial skills.
Entrepreneurial skills include diverse skills such as leadership, business management, time management, creative thinking and problem-solving. These skills are applicable in many jobs and industries. These entrepreneurial skills are essential for driving innovation, business growth, and competitiveness.
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When are Cyber Monday sales?
Cyber Monday sales occur on the last Monday of November. In 2022, it will be on 28 November 2022.
Cyber Monday can be described as a sales day in November where huge discounts are offered by brands on their products.
Although, this type of sale does not target higher priced products such as Apple a massive discount can be seen on products such as clothes, electronic appliances, etc.
Cyber Monday occurs on the last Monday for the month of November each year. People wait for Cyber Monday each year to avail of discounts.
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what was the status of US workplace safety laws in 1900?
Most states had handed a few protection laws, however enforcement varied.
The required details for Safety Law in given paragraph
Safety Law manner any federal, state, local or overseas law, statute, ordinance, rule, regulation, order, decree, judgment, injunction, permit, license, authorization or other binding requirement, or not law, pertaining to meals protection and quality, including all through the growing, packing, storage, handling or transportation phases.
When the Secretary of State determines that the proprietor of a car has now no longer paid a civil penalty or a agreement settlement bobbing up from the violation of regulations followed below the Illinois Motor Carrier Safety Law or the Illinois Hazardous Materials Transportation Act or that a car, irrespective of ownership, became the situation of violations of those regulations that led to a civil penalty or agreement settlement which stays unpaid.
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[defective computer] carmen went to buy a new computer from abc computer sales. the manager, jared, told her that abc carried the best computers in the state and perhaps even in the country. unfortunately, after carmen bought the computer and took it home, she discovered that it had a number of problems. when she took it back to the store, jared told her that he was sorry, he was simply giving his opinion when he sold her the computer, and that the store never offers any kind of express or implied warranty on products. jared told her that is why he never mentioned warranties - because they were not provided. jared's defense would be that he was only giving his opinion when he said the store carried the best computers in the state, even in the country. that is known as .
No, as the computer came with a merchantability guarantee when it was sold.
What is the merchantability guarantee?A warranty known as a "warranty of merchantability" states that a product is suitable for the usual and intended purpose for which it was sold. In U.C.C. 2-314, the term "implied warranty of merchantability" is defined.
What does it mean to be non-merchantable?A product is considered merchantable if it can reasonably be used for the typical purposes for which it is produced and sold. Soap, for instance, can be sold if it cleans. A seller or manufacturer must generally produce goods of a quality that can be sold.
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if sellers produce less than the equilibrium quantity, the marginal benefit to buyers the marginal cost to sellers, so when producers increase their production, they the economic surplus.
If sellers produce less than the equilibrium quantity, the marginal benefit to buyers is higher than the marginal cost to sellers, so when producers increase their production, they decrease the economic surplus.
Producer surplus is the difference between what a person would accept for a specific quantity of a good and what they could make by selling the good at the going rate. The producer benefits from selling the good on the market when there is a difference or surplus amount.
When market prices are higher than the lowest price producers would otherwise be willing to accept for their goods, a producer surplus is created. This could be relevant to Walras' law.
The total economic gain from taking part in the production and trade of the good is represented by the sum of the producer surplus and consumer surplus.
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You are planning an upcoming trip to namibia for a service project. The research on facial expressions and emotion would suggest you should.
You're getting ready to go to Namibia on a humanitarian mission. You should "resume that you are reading the Namibians' facial expressions appropriately," according to research on facial expressions and mood.
The Universal Language of Facial Expression
Paul Ekman asserted that people can consistently infer emotional states from facial expressions all throughout the world, demonstrating the universality of emotional displays. Considering that facial expressions are a universal language that anyone, regardless of origin or language, can understand, the ideal response, according to this research, is to make sure that you are accurately interpreting Namibians.
Facial expressions like smiles and frowns can be used to communicate when others are speaking languages they are unable to understand. Without a question, facial expressions remain the most fundamental way that people communicate with one another. This is because everyone immediately knows the simple universal language of facial emotions.
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all of the following are techniques that may be used to conceal a receivables skimming scheme except . a. lapping b. force balancing c. stolen statements d. inventory write-offs
Lapping is the act of crediting one account with funds taken from another account. Because the fraudster will utilize a client's payment to hide a payment that has been taken from another customer, it is used to conceal receivables skimming.
The technique of applying cash receipts to another customer's account in an effort to hide earlier thefts of cash receipts is best defined as lapping.
Lapping is a prohibited practice that transfers funds from one customer's account to another customer's account.
Lapping typically happens in smaller companies where one person oversees payment receipts and customer billing.
Businesses can prevent and detect overcharging by dividing the duties of the cashier and the biller as well as by performing routine checks of payment receipts.
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A complaint about bureaucracies is the ________ often involved in dealing with them.
A complaint about bureaucracies is the red tape often involved in dealing with them.
The term "red tape" refers to laws, adherence to formal norms or standards that are perceived as being excessive, stiff, or redundant, as well as to bureaucracy that is thought to impede or inhibit activity or decision-making. Governments, businesses, and other significant organizations are typically subject to it. Filling out paperwork, getting permits, getting approval from several persons or committees, and other minor regulations that slow down or make it more difficult to conduct business are examples of things that are frequently referred to as "red tape." A related concept, administrative burden, describes the costs citizens may incur in their interaction with government, even if bureaucratic regulations or procedures serve legitimate purposes. Meta-analytic studies in 2020 found that red tape hinders organizational performance and employee wellbeing.
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As described in the ten axioms for success, what issue is considered as being vital to promote trust as project managers from the perspective of know your team?.
Project managers need to motivate people to make wise decisions and share a common vision.
What are the works of Project managers?Planning and project management are managers' primary responsibilities. conforming to predefined reporting structures while leveraging any delegation and project assurance roles. Plans for the project, the stage, and the exception should be made and updated as necessary. Developing back-up plans is part of controlling project risks.
Project management is the practice of overseeing a team's activity to fulfill all project objectives within the predetermined constraints. The project documentation that is made at the start of the development process typically include explanations of these data. The three main ones are those related to scope, time, and budget.
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Rather than carrying 15 brands of laundry detergent, ________ offer one or two brands and sizes, one of which is a store brand.
Rather than carrying 15 brands of laundry detergent, limited-assortment supermarkets offer one or two brands and sizes, one of which is a store brand.
What are limited - assortment supermarkets?Limited-assortment supermarkets are supermarkets that do not stock up on too many different brands of a particular product. They store only one or two brands in a few sizes to reduce the needs to make a difficult decision for consumers that come to their supermarkets and can't pick out a product because there are so many of them.
One of the product offered on display to consumers at limited-assortment supermarkets is often a store brand. This provides the limited-assortment supermarkets with an alternative source of income because they are not able to offer too many products. It is also worthy of note that limited-assortment supermarkets will often stock off - brand products. This makes such supermarkets cheaper than regular ones.
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allison everhart, an employee in accounts payable, believes she can run a fictitious invoice through the accounts payable system and collect the money. she knows payments are subject to an audit. which account would be the best place to hide the fraud?
Consulting service expense accounts would be the best place to hide the fraud.
Accounting usually referred to as accounts, is the measurement, processing, and communication of financial and non-financial data regarding economic entities like firms and corporations. Accounting sometimes referred to as the "language of business," measures the outcomes of an organization's economic actions and disseminates this data to numerous stakeholders, including investors, creditors, management, and regulators. Accountants are those who work in the accounting field. Frequently used interchangeably are the words "accounting" and "financial reporting."
Financial accounting, management accounting, tax accounting, and cost accounting are some of the subfields of accounting that can be split.
An organization's financial information is reported to external users of the information through financial accounting, which includes the creation of financial statements.
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BMM Industries pays a dividend of $2.50 per quarter. The dividend yield on its stock is reported at 5.30%. What is the stock price?
BMM Industries pays a dividend of $2.50 per quarter. The dividend yield on its stock is reported at 5.30%. The stock price will be $ 188.68.
The price at which a share of stock is currently trading on the market is referred to as the stock price. When shares of a publicly traded firm are issued, their value is assigned a price that, ideally, represents the worth of the company itself. A stock's price will fluctuate in response to a variety of circumstances, such as shifts in the overall economy, shifts in specific industries, political developments, armed conflict, and environmental changes.
When a firm initially releases its shares on the market, its initial public offering (IPO) is what first determines stock prices. The price of a stock is determined by investment firms using a range of measures including the total number of shares being offered.
Dividend yield = (Quarterly dividend x 4) / Price
5.30% = ($ 2.50 x 4) / Price
Price = $ 10 / 5.30%
Price = $ 188.68
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the price of a 3-year zero coupon government bond is 87.62. the par value of the zero coupon government bond is $100. the price of a similar 4-year bond is 78.81. what is the yield to maturity (effective annual yield) on the 3-year bond?
According to the given information, the yield to maturity (effective annual yield) on the 3-year bond is 4.5038404%
Three-year par value Bond with zero interest = $100
3 year zero coupon bond costs $87.62.
The following formula can be used to calculate a bond's effective yearly yield:
= [tex]\frac{face value}{price}^(^1^/^y^e^a^r^s^ t^o^ m^a^t^u^r^i^t^y^) -1[/tex]
Hence effective annual yield on 3 year zero coupon bond is:
= [tex]\frac{100}{87.62} ^(^1^/^3^) -1[/tex]
= [tex]1.141291942^(^1^/^3^) -1[/tex]
= 1.045038404- 1
= 0.045038404 i.e. 4.5038404%
∴ Effective annual yield on 3 year zero coupon bond is 4.5038404%
The return on a bond with its interest payments (or coupons) reinvested at the same rate by the bondholder is known as the effective yield. Effective yield, as opposed to nominal yield, which is the stated interest rate of the bond's coupon, is the total return received by the investor. While nominal yield ignores the impact of compounding on investment returns, effective yield does.Bondholders can gauge their bond yields in a number of ways, including effective yield. The annual return on a bond calculated using its current price rather than its face value and its annual coupon payments is known as the current yield.Learn more about Effective annual yield, here
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What is the largest source of money for most candidates campaigns?
The most prevalent way to support a campaign is through contributions.
What is advertising campaign?Anything of value given, borrowed, or advanced to influence a federal election is considered a donation.The objective of an advertising campaign is inform, persuade, or remind customers.Advertising is any paid form of non personal promotion of good and services. Advertising campaign helps promote and increase sales of a firm.When businesses advertise their products, they tend to create awareness by bringing such products closer to consumers.Therefore, the objective of advertising campaign is to inform, persuade or remind customers.Direct mail solicitation, efforts to persuade supporters to donate online, direct requests from the candidate, events held specifically for fundraising, and other strategies are all examples of ways to raise money.Therefore,The most prevalent way to support a campaign is through contributions.
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which of the following businesses would most likely have the longest operating cycle? multiple choice a chain of coffee shops a national sporting goods chain an antiques dealer a christmas tree farm
The Christmas tree farm has the longest operating cycle which cover almost more than one year.
The operating cycle is the typical amount of time required for a firm to buy its initial capital to buy raw materials, produce products, sell those products, and then get payment from the customer for those products. This really is helpful for determining how much working capital a business will require to maintain up with or grow its operations.
As a consequence of having a very short operating cycle, a company can continue to expand while retaining very low profits. Conversely, if a company's operating cycle is unusually long, it may have healthy margins yet just need additional funding to grow even slowly.
The complete question is here:
Which of the following businesses would most likely have the longest operating cycle?
A. A chain of coffee shops.
B. A national sporting goods chain.
C. An antiques dealer.
D. A Christmas tree farm.
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The following are internal controls related to various cycles.
1. Sales invoices are matched with shipping documents by the computer system and an exception report is generated.
2. Receiving reports are prenumbered and accounted for on a daily basis.
3. Sales invoices are independently verified before being sent to customers.
4. Payments by check are received in the mail by the receptionist, who lists the checks and restrictively endorses them.
5. Labor hours for payroll are reviewed for reasonableness by the computer system.
6. Checks are signed by the company president, who compares the checks with the underlying supporting documents.
7. Unmatched shipping documents are accounted for on a daily basis.
8. The computer system verifies that all payroll payments have a valid employee identification number assigned by the human resources department at the time of hiring.
9. The accounts receivable master file is reconciled to the general ledger on a monthly basis.
1. Sales invoices are matched with shipping documents by the computer system and an exception report is generated.
Specific control activity: Adequate documents and records
Transaction-related management assertion: Occurrence
Explanation: An exception report is generated to match sales invoice with shipping documents by the computer system to ensure adequate documentation and records
2. Receiving reports are prenumbered and accounted for on a daily basis.
Specific control activity: Adequate documents and records
Transaction-related management assertion: Completeness and Timing
Explanation: On a daily basis reports are recorded to checks completeness and timing
3. Sales invoices are independently verified before being sent to customers.
Specific control activity: Independent check on performance
Transaction-related management assertion: Accuracy
Explanation: Independent check on performance of the sales invoices before being sent to customers to ensure accuracy
4. Payments by check are received in the mail by the receptionist, who lists the checks and restrictively endorses them.
Specific control activity: Separation of duties
Transaction-related management assertion: Completeness
Explanation: Separation of duties to ensure completeness of assigned tasks
5. Labor hours for payroll are reviewed for reasonableness by the computer system.
Specific control activity: Proper authorization of transaction related activities
Transaction-related management assertion: Accuracy/Occurrence
Explanation: Proper authorization of transaction related activities to ensure accurance and occurence of the transactions
6. Checks are signed by the company president, who compares the checks with the underlying supporting documents.
Specific control activity: Independent checks on performance; Separation of duties
Transaction-related management assertion: Accuracy/Occurrence
Explanation: Independent checks on performance with the related documents to ensure accuracy and occurrence of the transactions
7. Unmatched shipping documents are accounted for on a daily basis.
Specific control activity: Physical control over documents and records
Transaction-related management assertion: Timing/ Completeness
Explanation: Physical control over documentation and records to check unmatched shipping documents on a daily routine to ensure completeness and it's timings
8. The computer system verifies that all payroll payments have a valid employee identification number assigned by the human resources department at the time of hiring.
Specific control activity: Adequate separation of duties
Transaction-related management assertion: Occurrence
Explanation: Adequate separation of duties on the payroll payments to ensure occurrence
9. The accounts receivable master file is reconciled to the general ledger on a monthly basis.
Specific control activity: Independent checks on performance
Transaction-related management assertion: Posting & summarization
Explanation: Independent checks on performance of accounts receivable master file reconcillation with general ledger to ensure it's postings and summarization
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