_____ is the process for reviewing key roles and determining the readiness levels of potential internal and external candidates to fill these roles.

a.
Performance management

b.
War for talent

c.
Succession planning

d.
Talent review calibration process

e.
Talent acquisition

Suppose that Cathy spends all of her income on 20 units of good X and 25 units of good Y. Cathy's marginal utility from the 20th unit of good X is 9 utils, and her marginal utility from the 25th unit of good Y is 19 utils. If the price of good X is $0.50 per unit and the price of good Y is $1.00 per unit, then to comply with the rational spending rule, Cathy should:

Match each term with its definition.

a. accelerated depreciation method
b. amortization
c. book value
d. boot
e. capital expenditures
f. capital leases
g. copyright
h. declining-balance method
i. depletion
j. depreciation
k. fixed assets
l. goodwill


1. Long-term or relatively permanent tangible assets that are used in the normal business operations.
2. The systematic periodic transfer of the cost of a fixed asset to an expense account during its expected useful life.
3. The estimated value of a fixed asset at the end of its useful life.
4. A method of depreciation that provides tor equal peri0dic depreciation expense over the estimated life of a fixed asset.
5. A method of depreciation that provides tor depreciation expense based on the expected productive capacity Of a fixed asset.
6. A method of depreciation that provides periodic depreciation expense based on the declining
book value of a fixed asset over its estimated life.
7. The cost of a fixed asset minus accumulated depreciation on the asset.
8. A depreciation method that provides for a higher depreciation amount in the first year of the assets use, t0110wed by a gradually declining amount of depreciation.
9. The costs of acquiring fixed assets, adding to a fixed asset, improving a fixed asset, or extending a fixed assets useful lite.
10. Costs that benefit only the current period or costs incurred for normal maintenance and repairs

the Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $300,000 are allocated on the basis of machine hours. The Accounting Department's costs of $120,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $300,000 and $500,000, respectively. Maint Acctg A B Machine hours 480 20 2,300 200 Number of employees 2 2 8 4What is the Accounting Department's cost allocated to Department B using the direct method

The nation of Cantania regularly experiences changes in its national budget situation. In some years, Cantania operates with a budget deficit, while in other years it experiences a budget surplus. Please classify each of the possible consequences into the appropriate category of the budget circumstance most likely to cause them.

Category:
a. Cantania experiences an increase in budget surplus
b. Cantania experiences an increase in budget deficit

1. Cantania's government increases its demand for financial capital.
2. Interest rates in Cantania rise.
3. The government Of Cantania stops borrowing frorn foreign nations
4. More funds are made available for private investment in physical capital

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The following information was taken from the segmented income statement of Restin, Inc., and the company's three divisions: Restin, Inc. Los Angeles Division Bay Area Division Central Valley Division Revenues $ 750,000 $ 200,000 $ 235,000 $ 325,000 Variable operating expenses 410,000 110,000 120,000 180,000 Controllable fixed expenses 210,000 65,000 75,000 70,000 Noncontrollable fixed expenses 60,000 15,000 20,000 25,000 In addition, the company incurred common fixed costs of $18,000. Assume that the Los Angeles division increases its promotion expense, a controllable fixed cost, by $10,000. As a result, revenues increased by $50,000. If variable expenses are tied directly to revenues, the new Los Angeles segment profit margin is:

Pension data for Millington Enterprises include the following: ($ in millions) Discount rate, 10% Projected benefit obligation, January 1 $ 350 Projected benefit obligation, December 31 540 Accumulated benefit obligation, January 1 375 Accumulated benefit obligation, December 31 490 Cash contributions to pension fund, December 31 225 Benefit payments to retirees, December 31 69 Required: Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the year ended December 31.Service cost?JDS Foods’ projected benefit obligation, accumulated benefit obligation, and plan assets were $80 million, $70 million, and $56 million, respectively, at the end of the year.What, if any, pension liability must be reported in the balance sheet?What would JDS report if the plan assets were $100 million instead?

. $750. at 4.6% interest compounded annually for 48 months

Match the terms relating to the basic terminology and concepts of the time value of money.

a. A schedule or table that reports the amount of principal and the amount of interest that make up each payment made to repay a loan by the end of its regular term.
b. A loan in which the payments include interest as well as loan principal.
c. A value that represents the interest paid by borrowers or earned by lenders, expressed as a percentage of the amount borrowed or invested over a 12-month period.
d. A process that involves calculating the current value of a future cash flow or series of cash flows based on a certain interest rate.
e. The name given to the amount to which a cash flow, or a series of cash flows, will grow over a given period of time when compounded at a given rate of interest.
f. A 6% return that you could have earned if you had made a particular investment.
g. A concept that maintains that the owner of a cash flow will value it differently, depending on when it occurs.

1. Discounting
2. Time value of money
3. Amortized loan
4. Ordinary annuity
5. Annual percentage rate
6. Annuity due
7. Perpetuity
8. Future value

Red Oak Inc., a furniture manufacturing company, manufactures furniture only when an order is received. It coordinates and integrates the activities of its suppliers, designers, and carpenters to ensure an efficient production cycle. This enables Red Oak Inc. to deliver the products to customers within five working days. This is an example of _______ management.

ABC Manufacturing Inc. ends the month with two jobs still in progress. Job 5 has $10,000 of materials, $2,000 of direct labor and $8,000 of manufacturing overhead allocated. Job 6 has $30,000 of materials, $2,000 of direct labor and $12,000 of manufacturing overhead allocated. The cost of goods sold for the month was $40,000 and there was no finished goods in stock as the month ended. If the manufacturing overhead was underallocated by $10,000, which of the following choices would be the correct way to prorate it based on ending balances before proration?

a. Job 6 should be allocated another​ $6,000 of cost
b. Job 5 should be allocated another​ $6,000 of cost
c. Cost of goods sold should be reduced by​ $4,000
d. Cost of goods sold should be increased by​ $4,000

Addison, a human resource intern, was given an assignment by her manager that meant she must obtain information from other departments to complete it, but some departments refused to share information with an intern. Addison was frustrated because she did not have the power to get the information she needed. In the context of this situation, Addison's manager made the mistake of

Stuart Corporation estimated its overhead costs would be $23,200 per month except for January when it pays the $153,540 annual insurance premium on the manufacturing facility. Accordingly, the January overhead costs were expected to be $176,740 ($153,540 + $23,200). The company expected to use 7,300 direct labor hours per month except during July, August, and September when the company expected 9,400 hours of direct labor each month to build inventories for high demand that normally occurs during the Christmas season. The company’s actual direct labor hours were the same as the estimated hours. The company made 3,650 units of product in each month except July, August, and September, in which it produced 4,700 units each month. Direct labor costs were $23.60 per unit, and direct materials costs were $10.80 per unit.

Required:
a. Calculate a predetermined overhead rate based on direct labor hours.
b. Determine the total allocated overhead cost for January, March, and August.
c. Determine the cost per unit of product for January, March, and August.
d. Determine the selling price for the product, assuming that the company desires to earn a gross margin of $21.50 per unit.

Social computing increases

Which of the following is NOT correct about causal regression analysis of the form Y = f(X)? A. Selection of the appropriate causal variable Y is important. B. All of the options are correct. C. Selection of the appropriate causal variable X is important. D. Use of past experience to identify X is common. E. Use of economic theory to identify X is common.

Your sister is thinking about starting a new business. The company would require $425,000 of assets, and it would be financed entirely with common stock. She will go forward only if she thinks the firm can provide a 13.5% return on the invested capital, which means that the firm must have an ROE of 13.5%. How much net income must be expected to warrant starting the business?

Why is it risky for a bank to make a loan?

The battery packs used in electric and hybrid automobiles are one of the largest cost components for manufacturing these cars. As the price of these batteries decline, we expect that the: demand curve for electric and hybrid autos will shift rightward. demand curve for electric and hybrid autos will shift leftward. supply curve for electric and hybrid autos will shift rightward. supply curve for electric and hybrid autos will shift leftward.

Sean and Yvette Durand live in Swarthmore, PA. Yvette's father, Bob, lives in Sweden. For each of the following transactions that occur in their lives, identify whether it is included in the calculation of U.S. GDP as part of consumption (C), investment (I), government purchases (G), exports (X), or imports (M). Check all that apply.

a. Yvette's father in Sweden orders a bottle of Vermont maple syrup from the producer's website.
b. Sean buys a sweater made in Guatemala.
c. The state of Pennsylvania repaves highway PA 320, which goes through the center of Swarthmore.
d. Sean's employer upgrades all of its computer systems using U.S.-made parts.
e. Yvette gets a new refrigerator made in the United States.

Record the following transactions on the books of Sheridan Co. (Omit cost of goods sold entries.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) (a) On July 1, Sheridan Co. sold merchandise on account to Stacey Inc. for $21,540, terms 4/10, n/30. (b) On July 8, Stacey Inc. returned merchandise worth $2,540 to Sheridan Co. (c) On July 11, Stacey Inc. paid for the merchandise.

During 2017, Grambling Company purchased 10,000 shares of Southern Corp. common stock for $215,000 as a passive interest investment. The fair value of these shares was $289,000 at December 31, 2017. During 2018, Grambling sold all of the Southern stock for $226,000. Grambling Company should report a realized gain on the sale of stock in 2018 of:______.A. $25,000.
B. $26,000.
C. $11,000.
D. $37,000.

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The following information pertains to Newman Company. Assume that all balance sheet amounts represent both average and ending balance figures and that all sales were on credit.

Assets Cash and short-term investments $40,000
Accounts receivable (net) 30,000
Inventory 25,000
Property, plant and equipment 215,000
Total Assets $310,000
Liabilities and Stockholders' Equity Current liabilities $60,000
Long-term liabilities 95,000
Common stock 80,000
Retained earnings 75,000
Total liabilities and stockholders' equity $310,000
Income Statement Sales $90,000
Cost of goods sold 45,000
Gross margin $45,000
Operating expenses 20,000
Net income $25,000
Number of shares of common stock 6,000
Market price of common stock $40
Dividends per share $1.00
Cash provided by operations $40,000

What is the rate earned on total assets for this company?

a. 8.1%
b. 6.8%
c. 10.5%
d. 16.1%

Illustration 2
The list of balance was extracted from the books of Dangme West District Assembly
December, 2018
GH.000
Bank
53.000
Petty cashier
2.000
Property rate
20.000
Penalties received-
-3,000
Licenses
22.500
Inventory
-15,000 P
Building and Structure
32,500
Basic rate
-12,400
Timber Merchants License
13.650
Fines
-9.700
Water rates
-4,500
Market fees
1,320
Sundry revenue
48.225
Work-In-Progress
48.500
Repairs to market facilities
3,600
Parks and recreational costs
7,500
Wages and Salaries
4.900
Remuneration to Assembly Members
11.250
Plant and Equipment purchased-
3,500
Interest on investment
2,780
Administration costs
7,770
Other recurrent expenditure
1.600
Trade earnings
6,000
Receipts from central government
45.780
Sundry expenses
-11,120
Investment - fixed deposits
+4.000
Staff and other advances--
-22.200
Creditors
-2.479
Loans given
35,460
208​

Solvency refers to: A. long-term ability to generate sufficient cash to satisfy plant capacity needs, fuel growth, and to repay debt when due. B. short-term ability to fund the company's operating needs. C. long-term ability to generate cash to for plant capacity needs and to fuel growth. D. the company's ability to generate sufficient cash to repay debt when due.

“Bubbly Burst, the healthy fun chew.” This was the popular promotion for the leading chewing gum on the market. The parent company for the item, Confectionary Plus, had incorporated a variety of promotional tools to build brand awareness over the years. Besides its range of exotic flavors, the company boasted the reduced sugar content of its products. The company also often included in its ads that “sharp” persons consumed the gum when they needed a healthy boost. The ads were also tailored to appeal to kids with similar messages and was well distributed in schools and vending machines. After three years of such promotion, the product was now a regular staple in the lunch bag of kids as well as in the pockets of most adults.
The success was largely due to the leadership of Peter Hinds, CEO of Confectionary Plus. Hinds was the brainchild behind the marketing and advertising thrusts. Company shareholders were well pleased with his overall results. Behind the scenes though there was a lot going on in the company. While the product did indeed have a reduced sugar content, the artificial sweetener used in the gum had been found to have potentially carcinogenic properties. While there was no conclusive proof of the danger of the product, the company had not approved full evaluation of the ingredient. Besides the potential consumer impact of the sweetener, there were also concerns by Chief Food Technologist, Dr. Marie Mohit that the addition of the ingredient in the production process resulted in a chemical reaction which often affected the respiratory system of a number of workers.
These issues did reach the ears of Hinds who was quite worker oriented. He engaged Dr. Mohit to undertake research on the issue. Generally, workers were not aware of the potential harm. They simply assumed that the respiratory issues were largely due to the general prevalence of “savanna dust” in the environment. Mohit was reluctant to directly research the issue since she had recently discovered that she was pregnant and felt that the material could negatively affect her unborn fetus. She therefore preferred to contract an external party to undertake the research. However, Hinds was adamant that involving an external party would potentially make the issue public and create challenges for the company. For now, he proposed that the workers could be provided with some surgical masks but not be advised of the danger.
The decision of the CEO on the testing issue did not sit well with Mohit. She outright felt that she should not put herself in potential harm. For some time she considered her options and eventually determined that her best option would be to go above the CEO to the company Chairman, Mr. Dan Blake. Blake was often a visitor to various departments but never directly engaged staff on work activity. Nonetheless, he was seen as friendly and would pay compliments to staff as he passed by. Mohit decided that she would engage Blake one afternoon in the car park.
In raising the issue with Blake, she provided documentation on the situation and was confident of getting a positive result. Mohit was pleased when Blake indicated that he would seriously consider the comments and suggestions. However, when he indicated that her proposal may be better considered over an evening of dinner and drinks, she became appalled. Mohit indicated that she would be unable to acquiesce, to which Blake calmly advised that she may have to therefore be prepared to do her job. Mohit made another attempt the next week and received a similar reaction. This time, Blake reminded Mohit that she should consider that her contract was up for renewal later in the year and her lack of ‘social skills’ may be a determinant in the renewal. Mohit felt that she had exhausted her options and the company seemed to have no other mechanism to address the two challenges that were now before her.
As Mohit sat at her desk one evening, she received an email from a reporter at the Daily Protector, a major national newspaper. The reporter indicated that there was an interest in speaking to her on some product issues. On reading the email, she began to wonder whether this email was another option for her to have the issues addressed.
QUESTIONS
1. a) Based on the case, are there any potentially ‘harmful’ effects of the advertising done by ‘Bubbly’?

b) Discuss the subject of the harmful nature of advertising and include other examples from the media to support your response.

the excessive use of simple sentences is preferable in academic writing?​

Suppose the following information was taken from the 2022 financial statements of FedEx Corporation, a major global transportation/delivery company. (in millions) 2022 2021 Accounts receivable (gross) $ 3,740 $ 4,610 Accounts receivable (net) 3,400 4,350 Allowance for doubtful accounts 340 260 Sales revenue 33,325 35,825 Total current assets 7,170 7,292 Answer each of the following questions. (a) Calculate the accounts receivable turnover and the average collection period for 2022 for FedEx. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.) Accounts receivable turnover enter the accounts receivable turnover in times rounded to 1 decimal place times The average collection period for 2022

The marketing decision and research problem should be defined clearly so that a. communication between the researcher and the decision maker can be reduced. b. research can be designed properly. c. the researcher knows what results to come up with. d. the decision maker understands the decision to be made. e. all of the above.

Several lawsuits were filed against General Motors as accidents and deaths were linked to the discovery that several of the company's automobiles had faulty ignition switches. This led to engines shutting off while individuals were driving, airbags not inflating, and power steering and brakes being disabled. Which of the following types of claims is this an example of?
a. Bankruptcy
b. Contract
c. Tort
d. Property
e. Debt collection