Compute the dollar amount of change and the percentage of change in Weekly News Group's working capital each year during 2016 and 2017 Is this trend favorable or unfavorable? (Click the icon to review total current assets and total current liabilities. First calculate the amount of working capital each year 2017 2016 2015 Less: Working capital Next determine the formula, then calculate the percentage of change in working capital in 2017 and 2016. (Round the percentage to the nearest tenth percent.)

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Answer 1

The percentage of change in working capital for 2017 is 27.1%

To calculate the dollar amount of change in Weekly News Group's working capital, we need to subtract the total current liabilities from the total current assets. Based on the given information, the working capital for 2016 was $425,000 ($1,200,000 - $775,000) and for 2017 it was $540,000 ($1,600,000 - $1,060,000).

Therefore, the dollar amount of change in working capital between the two years is $115,000 ($540,000 - $425,000).
To calculate the percentage of change in working capital, we need to use the formula:
Percentage of Change = (New Value - Old Value) / Old Value x 100
Using this formula, the percentage of change in working capital for 2017 is 27.1%

[(540,000-425,000)/425,000 x 100]

and for 2016 it is -9.4% [(425,000-468,000)/468,000 x 100].

Based on this trend, we can see that there was a significant increase in working capital from 2016 to 2017, which is a favorable trend. However, in 2016, there was a decrease in working capital, which may not be favorable. It is important to analyze the reasons behind these changes to understand the overall financial health of the company.

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Related Questions

upon the death of a partner, the insurance proceeds can be used to keep the business going or to buy out the deceased partner's interest under a/an ____.

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Upon the death of a partner, the insurance proceeds can be used to keep the business going or to buy out the deceased partner's interest under a buy-sell agreement.

A buy-sell agreement, also known as a buyout agreement or business continuation agreement, is a legally binding agreement among business partners that outlines the terms and conditions for the transfer of ownership in the event of a partner's death, disability, or retirement. In the case of a partner's death, the buy-sell agreement can specify that the insurance proceeds from a life insurance policy on the partner's life will be used to fund the purchase of the deceased partner's interest by the surviving partners.

This ensures a smooth transition of ownership and provides financial stability to the business. The insurance proceeds can be used to either keep the business going by providing necessary funds or to buy out the deceased partner's interest.

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when using equity theory to compare employees, what is most important?

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When using equity theory to compare employees, the most important factor is the perception of fairness in the distribution of rewards and resources.

Equity theory, developed by J. Stacy Adams, suggests that individuals compare the ratio of their inputs (such as effort, skills, and experience) to their outcomes (such as salary, recognition, and job responsibilities) with the ratio of others in similar positions. In this context, the most important aspect is ensuring that employees perceive their rewards and outcomes as fair in relation to their inputs. Employees will compare their own situation with that of their colleagues and assess whether they are receiving equitable treatment.

If employees perceive an inequity, such as being under-rewarded compared to their peers despite similar inputs, it can lead to feelings of resentment, demotivation, and decreased job satisfaction. On the other hand, if employees perceive their rewards as fair and in line with their efforts, it promotes a sense of fairness, motivation, and satisfaction. To apply equity theory effectively, it is important for organizations to ensure transparent and consistent reward systems, clear communication about performance expectations, and opportunities for employees to voice their concerns or provide input regarding their rewards. Regular evaluations and assessments can help identify and address any potential inequities to maintain a fair and harmonious work environment.

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Esplanade Marine Parts Inc. wants to produce parts in batches of 140 parts. Each part must be processed sequentially from workstation A to B.
Processing
Workstation Batch Size (Q) Time per Part
A 140 40 seconds
B 140 35 seconds
How many seconds are required to produce the batch under the assumptions of batch processing? Round your answer to the nearest whole number.
_______ seconds
How many seconds are required to produce the batch under the assumptions of single-piece flow processing? Round your answer to the nearest whole number.
________ seconds
Compare the two solutions in terms of time saved. Round your answer to the nearest whole number.
Using the assumptions of (SELECT: batch or single-piece flow) processing saves _______ seconds.

Answers

1)10,500 seconds

2)4940 seconds

3)5560 seconds.

1. Batch processing:
To calculate the total time required for batch processing, we need to multiply the time per part by the number of parts in the batch for each workstation, and then add the times together.

Workstation A: 140 parts * 40 seconds/part = 5600 seconds
Workstation B: 140 parts * 35 seconds/part = 4900 seconds
Total time for batch processing: 5600 + 4900 = 10,500 seconds


2. Single-piece flow processing:
In single-piece flow processing, parts move sequentially from one workstation to the next. We must calculate the time for the first part to pass through both workstations, and then add the time it takes for the rest of the parts to be processed at the second workstation.

First part: 40 seconds (A) + 35 seconds (B) = 75 seconds
Next 139 parts: 139 parts * 35 seconds/part = 4865 seconds
Total time for single-piece flow processing: 75 + 4865 = 4940 seconds

3. Time saved:
To compare the time saved, we need to find the difference between the two processing methods.

Batch processing time - Single-piece flow processing time:
10,500 seconds - 4940 seconds = 5560 seconds

Using the assumptions of single-piece flow processing saves 5560 seconds.

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Blossom Company uses the lower-of-cost-or-market basis for its inventory. The following data are available at December 31.
Units
Cost
per Unit
Market
per Unit
Cameras Minolta 5 $161 $159
Canon 8 131 160
Light Meters Vivitar 12 120 106
Kodak 9 112 145
What amount should be reported on Blossom Company’s financial statements, assuming the lower-of-cost-or-market rule is applied?
Total $enter a total amount in dollars

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According to the lower-of-cost-or-market basis for inventory, the value of inventory on the financial statements should be reported at the lower of its historical cost or the current market value.

In this case, Blossom Company has four different types of inventory items, each with a different cost and market value.

To calculate the total value of inventory that should be reported on Blossom Company's financial statements, we need to compare the cost and market values for each item and choose the lower value.

For the Minolta cameras, the cost per unit is $161 and the market value per unit is $159, so we would report the inventory value at $795 (5 units x $159).

For the Canon cameras, the cost per unit is $131 and the market value per unit is $160, so we would report the inventory value at $1,048 (8 units x $131).

For the Vivitar light meters, the cost per unit is $120 and the market value per unit is $106, so we would report the inventory value at $1,272 (12 units x $106).

For the Kodak light meters, the cost per unit is $112 and the market value per unit is $112, so we would report the inventory value at $1,008 (9 units x $112).

Adding up the values for each item, the total amount that should be reported on Blossom Company's financial statements is $4,123.

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Under the lower-of-cost-or-market (LCM) rule, inventory is reported at the lower of its cost or market value. Market value is defined as the current replacement cost or net realizable value, whichever is lower.

To apply the LCM rule to Blossom Company's inventory, we need to compare the cost and market value of each item and choose the lower of the two.For the Minolta cameras, the market value of $159 per unit is lower than the cost of $161 per unit, so we should use the market value to value these units. The total value for the Minolta cameras is 5 units × $159 per unit = $795.For the Canon cameras, the cost of $131 per unit is lower than the market value of $160 per unit, so we should use the cost to value these units. The total value for the Canon cameras is 8 units × $131 per unit = $1,048. For the Vivitar light meters, the market value of $106 per unit is lower than the cost of $120 per unit, so we should use the market value to value these units. The total value for the Vivitar light meters is 12 units × $106 per unit = $1,272.For the Kodak light meters, the cost of $112 per unit is lower than the market value of $145 per unit, so we should use the cost to value these units. The total value for the Kodak light meters is 9 units × $112 per unit = $1,008.The total value of Blossom Company's inventory under the LCM rule is the sum of the values for each item: $795 + $1,048 + $1,272 + $1,008 = $4,123.Therefore, Blossom Company should report a total inventory value of $4,123 on its financial statements.

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The cost-plus pricing approach's major advantage is:_____

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The cost-plus pricing approach's major advantage is: setting prices.

The cost-plus pricing approach is a simple and straightforward method of setting prices. Its major advantage is that it helps businesses set prices that cover their costs and generate a desired level of profit. This approach is popular with many businesses, particularly small businesses, because it takes the guesswork out of setting prices.

It also helps businesses anticipate the costs associated with producing a product or service and determine the price that will generate the desired level of profit. This approach is easy to use and can be easily adapted to changing market conditions. Furthermore, it can be used as a starting point for more complex pricing models.

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Which of the of the following statements are true?
A) primary financing refers to loans made directly by the lender to the borrower. B) secondary financing refers to the resale of existing loans. C) Both A and B D) Neither A nor B

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The correct statement is C) Both A and B. Both primary financing and secondary financing are valid terms used in the context of loans and financing.

A) Primary financing refers to loans made directly by the lender to the borrower. This is the initial source of financing where the lender provides funds directly to the borrower, typically through a loan agreement.

B) Secondary financing refers to the resale of existing loans. In this case, the original lender sells the loan to another party, such as a financial institution or investor. The new holder of the loan becomes responsible for collecting payments and earning interest.

Therefore, both statements A and B are true, and the correct answer is C) Both A and B.

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while working on a project design and budget, clinton has just finished selecting all the furniture and placing it on the floor plan. what is the next thing he is most likely to do?

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After selecting all the furniture and placing it on the floor plan, the next thing Clinton is most likely to do is to **finalize the budget** for the project.

Finalizing the budget involves reviewing and accounting for all the expenses associated with the project, including the cost of furniture, as well as other aspects such as materials, labor, equipment, and any additional services required. Clinton will need to ensure that the budget aligns with the available resources and meets the project requirements.

This process may involve double-checking the cost estimates, negotiating prices with vendors, and making adjustments if necessary to stay within the allocated budget. Once the budget is finalized, Clinton can move forward with procuring the furniture and proceeding with the remaining project tasks, such as implementation, scheduling, and coordination.

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cost or factor depletion is based on ____ level, not time as used in depreciation.

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Cost or factor depletion is based on the usage level, not time, as used in depreciation.

In contrast to depreciation, which allocates the cost of an asset over its useful life in a systematic and rational manner based on time, depletion is a method of allocating the cost of a natural resource based on the usage or extraction of the resource. This method takes into account the amount of resource that has been extracted or consumed during a given period.

Depletion is commonly used for natural resources such as minerals, timber, oil, and gas, which have a limited quantity available for extraction. The usage level represents the proportion of the resource that has been consumed, and it determines the amount of cost that should be allocated to the current accounting period.

This approach is more suitable for natural resources because their value is directly related to the remaining quantity that can be extracted, rather than the passage of time.

By using the usage level as the basis for depletion, businesses can more accurately reflect the consumption and reduction in the value of the natural resources they own.

This method helps to match the cost of the resource with the revenue generated from its extraction or sale, providing a clearer picture of a company's financial performance related to its natural resource holdings. In summary, cost or factor depletion is based on usage level, making it a more appropriate method for allocating the cost of natural resources compared to time-based depreciation.

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persuasive promotion becomes the main promotion goal when the product enters the ___________ of its life cycle.

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Persuasive promotion becomes the main promotion goal when the product enters the maturity stage of its life cycle.

The product life cycle typically consists of four stages: introduction, growth, maturity, and decline. Each stage represents a different phase in the product's market presence and requires different marketing strategies.

In the maturity stage, the product has already gained widespread acceptance, and the market is saturated with competing products. The primary goal during this stage is to maintain or increase market share and defend the product against competitors. Persuasive promotion becomes crucial as companies focus on differentiating their product from competitors and persuading consumers to choose their brand over others.

Promotional efforts in the maturity stage often emphasize factors such as brand loyalty, product benefits, unique selling propositions, and customer satisfaction. The goal is to convince customers to continue purchasing the product and build long-term relationships with the brand.

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The information that follows pertains to Esther Food Products a. At December 31, 2021, temporary differences were associated with the following future taxable (deductible) amounts: Depreciation Prepaid expenses Warranty expenses $ 60,000 17,000 (12,000) b. No temporary differences existed at the beginning of 2021 c. Pretax accounting income was $80,000 and taxable income was $15,000 for the year ended December 31, 2021 d. The tax rate is 25% Required: Complete the following table given below and prepare the appropriate journal entry to record income taxes for 2021
Previous question

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Esther Food Products recorded certain temporary differences related to future taxable and deductible amounts at the end of 2021. The details are as follows: Depreciation - $60,000 (future taxable amount), Prepaid expenses - $17,000 (future deductible amount), and Warranty expenses - ($12,000) (future deductible amount). No temporary differences existed at the beginning of 2021. For the year ended December 31, 2021, the pretax accounting income was $80,000, while the taxable income was $15,000. The tax rate applicable is 25%. To complete the table and prepare the journal entry for recording income taxes for 2021, the specific calculations and adjustments need to be made based on these figures.

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Temporary differences arise when there are variations between the carrying amount of an asset or liability for accounting purposes and its tax basis. In this case, Esther Food Products has identified three temporary differences. The $60,000 in depreciation expense will be taxable in the future, while the $17,000 in prepaid expenses and $12,000 in warranty expenses will be deductible for tax purposes in the future.

Pretax accounting income refers to the company's income before considering tax implications, while taxable income represents the income subject to taxation. The significant difference between the two amounts ($80,000 - $15,000 = $65,000) suggests that certain expenses were recognized for accounting purposes but were not deductible for tax purposes during the year. This difference is likely due to the temporary differences identified earlier.

To calculate the income tax expense for 2021, the taxable income ($15,000) is multiplied by the applicable tax rate (25%). The result, $3,750, represents the income tax owed based on the taxable income. However, to adjust for the temporary differences, we need to consider the future deductible amounts.

For the $17,000 in prepaid expenses and $12,000 in warranty expenses, a deferred tax liability is created. The deferred tax liability represents the future tax obligation resulting from temporary differences that will reverse in the future. The deferred tax liability is calculated by multiplying the future deductible amounts by the tax rate (25%). Therefore, the deferred tax liability for prepaid expenses is $4,250 ($17,000 * 0.25), and for warranty expenses, it is $3,000 ($12,000 * 0.25).

The total income tax expense for 2021 is determined by adding the tax owed based on taxable income ($3,750) and the deferred tax liability ($4,250 + $3,000 = $7,250). Therefore, the journal entry to record income taxes for 2021 would include a debit to Income Tax Expense for $7,250 and a credit to Deferred Tax Liability for $7,250.

In summary, the completion of the table and the journal entry for income taxes in 2021 involves calculating the income tax expense based on taxable income, applying the tax rate, and considering the deferred tax liability resulting from temporary differences. This ensures that the financial statements reflect the appropriate tax obligations and future tax benefits.

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The following entities issue bonds to raise long-term loans except _____.a. the federal governmentb. state and local governmentsc. companiesd. individuals

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The correct answer is, The following entities issue bonds to raise long-term loans except- d. individuals.

Why is that?

The federal government, state and local governments, and companies can all issue bonds as a way to raise long-term loans.

The bonds are essentially IOUs that are sold to investors who are willing to loan money to the issuer in exchange for regular interest payments and repayment of the principal at a later date.

Bonds can be an attractive way for issuers to finance large projects or make investments without taking on too much debt at once. Individuals, on the other hand, typically do not have the resources or creditworthiness to issue bonds on their own.

Instead, they may borrow money through other types of loans, such as mortgages or personal loans.

Hence, option d. is correct.

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activity a1 takes 5 weeks, a2 takes 8 weeks, and a3 takes 2 weeks. what is the earliest start time of a3? _________ weeksMultiple Choice O 7 weeks O 10 weeks 0 15 weeks 13 weeks

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The earliest start time of a3 would be 0 weeks. The correct answer is not listed in the given options.

The earliest start time of activity a3 can be calculated by adding the durations of all the preceding activities that are in the critical path and subtracting them from the start time of the project. In this case, activity a3 has no preceding activities in the critical path, so its earliest start time would be the start time of the project. Assuming that the project starts at week 0, the earliest start time of a3 would be 0 weeks.

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TRUE/FALSE. Additive manufacturing is often referred to as computer numerical control.

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The given statement "Additive manufacturing is often referred to as computer numerical control." is false because  additive manufacturing and computer numerical control (CNC) are two different technologies. CNC refers to the use of computer programs to control machines that cut, drill, or shape materials like wood, metal, or plastic.

It is a subtractive manufacturing process, meaning material is removed to create the desired shape.On the other hand, additive manufacturing is a process of building up layers of material to create a 3D object. It is also commonly known as 3D printing. This technology has revolutionized the manufacturing industry by allowing for the creation of complex geometries and customized designs that were previously impossible or extremely difficult to produce using traditional manufacturing methods.


While both CNC and additive manufacturing use computer programs to control the manufacturing process, they differ in their approach to creating the final product. CNC machines are used for cutting and shaping while additive manufacturing machines build up material layer by layer.

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a buyer with a(n) communication style most likely needs support and social acceptance from a salesperson

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A buyer with an affiliative communication style is most likely to need support and social acceptance from a salesperson. Affiliative individuals are typically relationship-oriented and prioritize harmonious interactions with others.

For this type of buyer, building a rapport and establishing a positive relationship with the salesperson is crucial. They value empathy, understanding, and a friendly approach. They may require reassurance, encouragement, and a sense of belonging before making purchasing decisions.

Salespeople can cater to the affiliative communication style by providing personalized attention, active listening, and demonstrating a genuine interest in the buyer's needs and preferences. Offering testimonials, social proof, and creating a warm and inviting atmosphere can also help meet their desire for social acceptance.

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low-island environments are marked by economies based on fishing.
T/F

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True, low-island environments are often characterized by sustainable economies based on fishing.

Low-island environments, such as small islands or coastal regions, often rely heavily on fishing as a primary economic activity. These areas typically have abundant access to marine resources and coastal waters, which make fishing a viable and sustainable economic pursuit. Fishing serves as a significant source of livelihood for communities residing in low-island environments. It provides employment opportunities for local fishermen and supports related industries such as fish processing, boat manufacturing, and seafood exports. In many cases, fishing activities in low-island environments contribute to the local economy and play a vital role in sustaining the livelihoods of the population.

Furthermore, the geographic characteristics of low-island environments, with their proximity to the ocean and rich marine biodiversity, make fishing a natural and advantageous economic choice. The availability of fish and other marine resources enables communities in these areas to establish and maintain economies centered around fishing.

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Which depreciation method is most frequently used in businesses today?a) Straight-lineb) Units-of-activityc) Declining-balanced) Double-declining-balance

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The most frequently used depreciation method in businesses today is the straight-line method (option a). The straight-line method is popular because it is simple to apply and understand. To calculate depreciation using this method, you only need to know the asset's initial cost, its estimated useful life, and its residual value.

Here's a step-by-step explanation for calculating straight-line depreciation:

1. Determine the initial cost of the asset.
2. Estimate the asset's useful life in years.
3. Determine the residual value of the asset, which is the value it will have at the end of its useful life.
4. Subtract the residual value from the initial cost to find the total depreciable amount.
5. Divide the total depreciable amount by the useful life in years to find the annual depreciation expense.

Using the straight-line method, the asset's depreciation expense will be the same for each year of its useful life. This approach spreads the cost of the asset evenly over its useful life, making it a popular choice for businesses to record depreciation in their financial statements.

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Assume the real rate of interest is 4.00% and the inflation rate is 6.00%. What is the value today of receiving 10,760.00 in 12.00 years?

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The value today of receiving $10,760.00 in 12.00 years, given a real interest rate of 4.00% and an inflation rate of 6.00%, is $5,810.24.

What is the present value of $10,760.00 received in 12.00 years, considering real interest and inflation rates?

To calculate the present value of a future cash flow adjusted for inflation and real interest rates, we need to use the concept of real interest rate and adjust for inflation.

The real interest rate is the nominal interest rate minus the inflation rate.

In this case, the real interest rate is 4.00% and the inflation rate is 6.00%, resulting in a negative real interest rate of -2.00%.

To calculate the present value, we use the formula:

Present Value = Future Value / (1 + real interest rate)^n

Plugging in the values, we get:

Present Value = $10,760.00 / (1 - 0.02)^12

Calculating this expression, we find that the present value is approximately $5,810.24.

Therefore, the value today of receiving $10,760.00 in 12.00 years, considering a real interest rate of 4.00% and an inflation rate of 6.00%, is approximately $5,810.24.

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A potential customer offers to buy 65,000 units for $3.70 each. These sales would not affect the company's sales through its normal channels. Details about the special offer follow.• Direct materials cost per unit and variable overhead cost per unit would not change. • Direct labor cost per unit would be $0.59 because the offer would require overtime pay.• Accepting the offer would require incremental fixed general and administrative costs of $6,500. • Accepting the offer would require no incremental fixed overhead costs.Required:
1. Compute income from the special offer.
2. Should the company accept or reject the special offer?
Complete this question by entering your answers in the tabs below.

Answers

Assuming the company has the production capacity to fulfill the special order and there are no negative reputational impacts, then the company should accept the special offer.

The incremental costs are relatively low compared to the sales revenue, and accepting the offer would result in additional income for the company.

Sales from the special offer would be calculated as follows:

$3.70 per unit x 65,000 units = $240,500

The incremental costs associated with the special offer would be Direct labor cost per unit:

$0.59 x 65,000 units = $38,35.

Incremental fixed general and administrative costs: $6,500.

Total incremental costs: $44,850.
To compute income from the special offer, we need to subtract the incremental costs from the sales revenue:
Income = Sales revenue - Incremental costs. Income = $240,500 - $44,850. Income = $195,650.

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"in both the short run and in the long run, the typical firm in monopolistic competition and a monopolist each make a profit." do you agree with this statement? explain your reasoning.

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In monopolistic competition, firms produce differentiated products that are close substitutes for each other. This means that they have some degree of market power, but they also face competition from other firms in the market.

In the short run, a firm in monopolistic competition can make a profit by setting a price that is higher than its marginal cost. This is because consumers perceive the product to be somewhat unique and are willing to pay a premium for it. However, in the long run, other firms may enter the market with similar products, eroding the original firm's market power and driving down its profits. On the other hand, a monopolist has complete market power, as it is the only supplier of a certain good or service. In the short run, the monopolist can make a profit by setting a price that is higher than its marginal cost. However, in the long run, the absence of competition may lead to inefficiencies and a lack of innovation.

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when compared to the budgeted amount, if the actual cost or revenue contributes to a higher income, then the variance is considered . listen to the complete question

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When compared to the budgeted amount, if the actual cost or revenue contributes to a higher income, then the variance is considered favorable or positive.

This means that the actual result exceeded expectations, which is generally a good thing for a business. However, it is important to note that a favorable variance could also indicate that the budget was set too low or that certain assumptions were incorrect.
it is crucial for businesses to regularly track their actual results and compare them to their budgeted amounts. This helps identify any discrepancies or issues that may arise and allows for adjustments to be made accordingly. A favorable variance indicates that the business is performing better than expected, which can lead to increased profits and financial stability. However, it is important to thoroughly analyze the reasons behind the favorable variance to ensure that it is sustainable and not just a one-time occurrence.

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for most business transactional databases, we should normalize relations into _____. group of answer choices 2nf bcnf 1nf

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For most business transactional databases, we should normalize relations into at least the 3rd Normal Form (3NF).

Normalization is the process of organizing data in a database to eliminate redundancy and improve data integrity. It involves breaking down a database into multiple related tables and defining relationships between them. There are several normal forms (NF) in database normalization, with each form building upon the previous one.

In the context of business transactional databases, the recommended level of normalization is typically the 3rd Normal Form (3NF). 3NF ensures that data is organized in a way that minimizes data duplication and provides a reliable structure for efficient data management.

1st Normal Form (1NF) requires that each column in a table contains only atomic values and there are no repeating groups. It eliminates duplicate rows and ensures that each attribute has a single value.

2nd Normal Form (2NF) builds upon 1NF by requiring that all non-key attributes depend on the entire primary key. It eliminates partial dependencies and ensures that data is correctly grouped within the table.

3rd Normal Form (3NF) further refines the structure by eliminating transitive dependencies. It ensures that non-key attributes depend only on the primary key and not on other non-key attributes.

While higher normal forms like Boyce-Codd Normal Form (BCNF) can be considered for more complex databases, achieving at least the 3rd Normal Form is generally sufficient for most business transactional databases. It promotes data integrity, reduces redundancy, and allows for efficient querying and manipulation of data.

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jane asks for a $45,000 loan for one year. the bank tells her that it will give her $42,500 and deduct $2,500 in interest upfront. what is the effective rate of interest on this loan?

Answers

To calculate the effective rate of interest on the loan, we need to determine the total amount that Jane will have to pay back at the end of the year.

Since the bank is deducting the interest upfront, Jane will receive $42,500 instead of the full $45,000 that she requested. Therefore, at the end of the year, she will have to pay back the full $45,000.

The amount of interest that Jane is paying upfront is $2,500, which is a cost of borrowing the money.

So, the total amount that Jane is paying to borrow $42,500 is $45,000 ($42,500 + $2,500).

The effective rate of interest can be calculated using the following formula:

Effective rate of interest = (Total cost of borrowing / Principal) x 100%

Plugging in the values, we get:

Effective rate of interest = ($45,000 / $42,500) x 100%

Effective rate of interest = 1.0588 x 100%

Effective rate of interest = 105.88%

Therefore, the effective rate of interest on the loan is 105.88%.

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Purchase of investments $ 260
Dividends paid 1,210
Interest paid 410
Additional borrowing from bank 2,850
Based on the above information, compute cash flows from financing activities under GAAP.
Cash flows from Financing Activities

Answers

The cash flows from financing activities under GAAP for this company are $1,230.

We can calculate the cash flows from financing activities under GAAP (Generally Accepted Accounting Principles) by considering the following components: additional borrowing from the bank, dividends paid, and interest paid. Here's the breakdown:

1. Additional borrowing from the bank: This represents an inflow of cash, as the company is receiving funds from the bank. In this case, the additional borrowing is $2,850.

2. Dividends paid: Dividends paid are considered an outflow of cash because they are cash disbursements to the shareholders. In this situation, the dividends paid amount to $1,210.

3. Interest paid: Interest paid on debt or loans is also an outflow of cash since it is an expense for the company. In this example, the interest paid is $410.

To calculate the cash flows from financing activities, we can use the following formula:

Cash flows from financing activities = Additional borrowing from the bank - Dividends paid - Interest paid

Applying the numbers provided:

Cash flows from financing activities = $2,850 - $1,210 - $410 = $1,230

Therefore, the cash flows from financing activities under GAAP for this company are $1,230. This figure represents the net cash generated or used by the company in financing activities during the period in question.

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The leadership at morgan industrial chemicals has been confronted with a crisis: someone incorrectly filed a purchase order from a key client, thus resulting in a shipment of the wrong materials. not knowing this, the client proceeded to make use of the chemicals—with disastrous results. this has never happened to the company before, and although they have procedures for addressing various contingencies, the situation at hand requires quick thinking. the task of addressing the problem has fallen to beth, who is an experienced manager, and she readily comes up with a solution. however, at first glance her idea sounds counterintuitive, and she needs the immediate support of her entire team to get behind her idea quickly. therefore she should
a. let the team members know that as a manager with considerable experience, she knows what needs to be done, and therefore requires absolute allegiance.
b. explain the situation, present her solution and reasoning, point out what the team should be on the lookout for, and invite feedback from team members.
c. begin by acknowledging that her solution is one possible idea out of many, then present her proposal and ask for feedback from the team.
d. inform the team that the problem needs to be investigated, then form a study group and invite them to present their findings.
e. first see to it that the person responsible for the mistake is identified and dealt with, then take action on the problem.

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Morgan Industrial Chemicals, where a wrong shipment of materials resulted in disastrous consequences, Beth, an experienced manager, needs the immediate support of her team to address the problem.

In a crisis, it is essential for a leader to effectively communicate and gain the support of their team. Beth, being an experienced manager, understands the importance of seeking input and buy-in from her team members. Option (b) is the most appropriate approach in this scenario.

By explaining the situation to the team, Beth establishes transparency and ensures everyone understands the gravity of the issue. Presenting her solution and reasoning allows the team to comprehend her thought process and approach to resolving the crisis.

Pointing out what the team should be on the lookout for helps them understand their roles and responsibilities in the solution. Inviting feedback from team members fosters collaboration and empowers individuals to contribute their ideas and perspectives, which can enhance the effectiveness of the overall solution.

By choosing option (b), Beth demonstrates effective leadership by engaging her team, encouraging their participation, and building consensus, which is crucial in a crisis situation.

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sales reported on the income statement were $270,310. the accounts receivable balance declined $16,020 over the year. determine the amount of cash received from customers.

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The amount of cash received from customers during the year is $254,290.  It's important to note that the cash received from customers can be different from the total sales made during the year, as some sales could have been made on credit and are yet to be collected in cash.


To calculate the cash received from customers, we need to subtract the decrease in accounts receivable from the sales reported on the income statement. Therefore, the cash received from customers during the year would be:
Cash received from customers = Sales reported on the income statement - Decrease in accounts receivable
Cash received from customers = $270,310 - $16,020
Cash received from customers = $254,290

Therefore, the amount of cash received from customers during the year is $254,290. This means that some of the sales made during the year were collected in cash, while the remaining balance was still outstanding in accounts receivable at the end of the year.

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The demand curve faced by a pure monopolist:
may be either more or less elastic than that faced by a single purely competitive firm.
is less elastic than that faced by a single purely competitive firm.
has the same elasticity as that faced by a single purely competitive firm.
is more elastic than that faced by a single purely competitive firm.

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The demand curve faced by a pure monopolist may be either more or less elastic than that faced by a single purely competitive firm.

The elasticity of demand refers to the responsiveness of quantity demanded to changes in price. In the case of a pure monopolist, the demand curve they face is influenced by their market power and lack of close substitutes. As a result, the elasticity of the monopolist's demand curve can vary.

In some cases, the demand curve faced by a pure monopolist may be more elastic than that faced by a single purely competitive firm. This can occur when the monopolist operates in a market with relatively close substitutes, and consumers are highly responsive to changes in price. In such situations, consumers may easily switch to alternative products or suppliers if the monopolist increases prices, leading to a more elastic demand curve.

On the other hand, the demand curve faced by a pure monopolist can also be less elastic than that faced by a single purely competitive firm. This can happen when the monopolist has a unique product or enjoys significant barriers to entry, resulting in a less responsive demand curve. Consumers may have limited alternatives, making them less sensitive to price changes and allowing the monopolist to exercise greater control over pricing.

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The shortest wavelength of a photon that can be emitted by a hydrogen atom, for which theinitial state is n = 12, is closest to:The answer is supposedly 92nm, but I only get that if I solve it as R(1/12 - 1/122).However, shouldn't it be R(1/[infinity] - 1/122)?For example, in this question: "The shortest wavelength of a photon that can be emitted by a hydrogen atom, for which the initial state is n = 3, is closest to," the answer is 820nm.What am I doing wrong? Thanks a lot.

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The discrepancy in your calculation seems to be related to the final energy state for the transition.

When calculating the shortest wavelength, you're looking for the largest energy difference, which corresponds to the largest change in the energy levels. In the first example, the initial state is n = 12. To find the shortest wavelength, the electron should make the largest possible jump, which is from n = 12 to n = 11. So the correct equation would be R(1/11² - 1/12²), resulting in a wavelength of approximately 92 nm. In the second example with the initial state n = 3, the largest energy difference occurs when the electron jumps from n = 3 to n = 2. Therefore, the correct equation is R(1/2² - 1/3²), leading to a wavelength of approximately 820 nm.

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money held for unexpected market transactions or for emergencies is called the _____ demand for money.

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Money held for unexpected market transactions or emergencies is called the precautionary demand for money.

The precautionary demand for money refers to the portion of money held by individuals or businesses as a precautionary measure to meet unforeseen or unexpected expenses. It serves as a buffer to provide financial security in the event of emergencies, market fluctuations, or unforeseen needs.

This demand arises from the desire to have readily available funds to address unexpected situations or expenses, such as medical emergencies, repairs, job loss, or other financial shocks. By holding money as a precaution, individuals and businesses ensure they have immediate access to liquidity when needed, without relying on borrowing or selling assets.

The precautionary demand for money is one of the motives for holding money alongside transactional demand (for day-to-day transactions) and speculative demand (for investment purposes).

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applegate farms decided to put a much larger share of its promotion budget into ____ because of the heavy reliance it will be placing on coupons in the second quarter.

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Applegate Farms decided to put a much larger share of its promotion budget into advertising because of the heavy reliance it will be placing on coupons in the second quarter.

Advertising is the most likely aspect that Applegate Farms would allocate a larger share of its promotion budget to when heavily relying on coupons in the second quarter. While coupons are an effective promotional tool to drive sales and attract customers, they primarily target individuals who are already aware of the brand or product.

To increase awareness and reach a wider audience, advertising plays a crucial role. By allocating a larger share of the promotion budget to advertising, Applegate Farms can utilize various channels such as television, radio, print, online ads, and social media to promote its products and generate broader awareness among consumers. Advertising helps reach potential customers who may not actively seek out coupons but can be influenced by compelling messages and visuals.

By strategically combining coupons with advertising, Applegate Farms can optimize its promotional efforts, enhance brand visibility, and attract both existing and new customers during the second quarter.

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Exercise 14-14 Determining amount to borrow and pro forma statement balances LO 14-5 Lois Bragg owns a small restaurant in Boston. Ms. Bragg provided her accountant with the following summary information regarding onth of June. The balance in accounts receivable as of May 31 is $52,000. Budgeted cash and credit sales for June are $140,000 and $596,000, respectively. Credit sales are made through Visa and MasterCard and are collected rapidly. Seventy five percent of credit sales is collected in the month of sale, and the remainder is collected in the following month. Ms. Bragg's suppliers do not extend credit. Consequently, she pays suppliers on the last day of the month. Cash payments for June are expected to be $719,000. Ms. Bragg has a line of credit that enables the restaurant to borrow funds on demand; however, they must be borrowed on the last day of the month. Interest is paid in cash also on the last day of the month. Ms. Bragg desires to maintain a $33,000 cash balance before the interest payment. Her annual interest rate is 8 percent. Required a. Compute the amount of funds Ms. Bragg needs to borrow for June. b. Determine the amount of interest expense the restaurant will report on the June pro forma income statement. c. What amount will the restaurant report as interest expense on the July pro forma income statement? (Round your answer to 2 decimal places.) a. Amount to be borrowed Interest expense (June) Interest expense (July)

Answers

A.  The amount of funds Ms. Bragg needs to borrow for June is $731,000. B.  The amount of interest expense is $2,436.67.

C. The interest expense on the July is $2,436.67.

A. To determine the amount of funds Ms. Bragg needs to borrow for June, we need to calculate the total cash inflows and outflows for the month of June.

Starting with the cash inflows, we have:

Budgeted cash sales: $140,000

Budgeted credit sales: $596,000

75% of credit sales collected in June: 0.75 x $596,000 = $447,000

25% of credit sales collected in July: 0.25 x $596,000 = $149,000

Total cash inflows = $140,000 + $447,000 = $587,000

Moving on to the cash outflows, we have:

Cash payments for June: $719,000

Payment to suppliers on the last day of June: $596,000

Total cash outflows = $719,000 + $596,000 = $1,315,000

To maintain a $33,000 cash balance before the interest payment, Ms. Bragg needs to have: $33,000 + interest expense = Total cash inflows - Total cash outflows $33,000 + interest expense = $587,000 - $1,315,000 Interest expense = $731,000 - $33,000 = $698,000

Now, to calculate the amount of funds Ms. Bragg needs to borrow, we add the interest expense to the required cash balance: Amount to be borrowed = $33,000 + $698,000 = $731,000

Therefore, Ms. Bragg needs to borrow $731,000 to cover her cash needs for the month of June.

B. To determine the amount of interest expense the restaurant will report on the June pro forma income statement, we use the following formula: Interest expense = Average loan balance x Annual interest rate x Time Time = 1/12 (since it's for the month of June)

The average loan balance is the amount borrowed ($731,000) divided by 2, since the funds are borrowed on the last day of the month and repaid on the day of the interest payment: Average loan balance = $731,000 / 2 = $365,500

Therefore, the interest expense for June is: Interest expense = $365,500 x 0.08 x 1/12 = $2,436.67.

C. To determine the amount of interest expense the restaurant will report on the July pro forma income statement, we need to consider the timing of the interest payment. The interest payment is made on the last day of the month, which means that it will be paid in July.

Therefore, the interest expense for July is the same as the interest expense calculated in part b: Interest expense = $2,436.67.

In summary, Ms. Bragg needs to borrow $731,000 to cover her cash needs for the month of June. The restaurant will report interest expense of $2,436.67 on both the June and July pro forma income statements.

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A.  The amount of funds Ms. Bragg needs to borrow for June is $731,000. B.  The amount of interest expense is $2,436.67.

C. The interest expense on the July is $2,436.67.

a. To determine the amount of funds Ms. Bragg needs to borrow for June, we need to calculate the expected cash inflows and outflows for the month and see if there is a cash shortfall:

Cash inflows:

Cash sales: $140,000

Collections from credit sales: 75% of $596,000 = $447,000

Total cash inflows = $140,000 + $447,000 = $587,000

Cash outflows:

Purchases (paid in cash): $719,000

Net cash outflows = $719,000 - $587,000 = $132,000

Since there is a net cash outflow of $132,000, Ms. Bragg needs to borrow this amount.

b. The interest expense for June can be calculated using the formula:

Interest expense = Average loan balance × Annual interest rate × Fraction of year

Ms. Bragg wants to maintain a $33,000 cash balance before the interest payment, so the average loan balance for June is:

Average loan balance = Cash shortfall - Desired ending cash balance

= $132,000 - $33,000

= $99,000

The fraction of the year is 1/12, since we are calculating the interest expense for one month. Therefore, the interest expense for June is:

Interest expense = $99,000 × 0.08 × 1/12 = $660

c. The interest expense for July can be calculated using the same formula, but with a different loan balance:

Average loan balance = Amount borrowed - Amount repaid

= $132,000 - $99,000

= $33,000

The interest rate and fraction of the year are the same as in June, so the interest expense for July is:

Interest expense = $33,000 × 0.08 × 1/12 = $220

Therefore, the interest expense on the July pro forma income statement will be $220.

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