As per IFRS 13, subsequent fair value measurement is required of those assets and/or liabilities that are subjected to being carried forward at fair value. For example, in case a fixed asset is measured using the revaluation model, the asset will have to be measured at fair value and subsequently the initial recognition.
Few examples of when subsequent fair value measurement is done:
Financial Intruments are measured at fair value through OCI or through profit or loss.Property, plant, and equipment were measured using the revaluation model.Investment properties are measured using a fair value model.There are three levels that are used for fair value measurement.
Level 1 - Quoted price for an identical asset in the active market.Level 2 - Quoted price for a similar asset in the active market or unquoted price of the identical asset in the passive marketLevel 3 - Best estimate or significant unobservable inputs e.g. discounted cash flowsCodification helps to discourage the municipal legislative body from enacting redundant or inconsistent new ordinances, and shall we the council or board view the frame of law as an entire and notice any gaps in insurance which may need regulation. the first everlasting system of codified laws might be observed in imperial China, with the compilation of the Tang Code in advert 624. The codification is prepared in a tiered shape.
This code system wonderful the 2 gadgets separately through the items of comparable names. Codification enables the organization to bring buying commands without difficulty and quickly and divide the shopping department into commodity sections each engaged within the buying of a selected range of shops. The linguistic term codification refers to the strategies by using which a language is standardized. these techniques encompass the advent and use of dictionaries, fashion and utilization courses, conventional grammar textbooks, etc
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showing through nonevaluative verbal responses that you have listened to what the employee has stated is:
Showing through nonevaluative verbal responses that you have listened to employee has stated is acknowledging
A contract that both the debtor and the creditor sign is known as an acknowledging of debt. It states that the debtor owes the creditor money, how much money, and the terms of how much money they must pay back. One thing that most people do not realise is that signing an acknowledgement of debt entails admitting liability to the creditor. As a result, if the debtor breaches the acknowledgement of debt, the creditor may file a provisional sentence action in court based solely on the acknowledgement of debt, without providing all the relevant details of how the debt came to be owed. The goal is to have the court issue a judgement against the debtor for the debt that was acknowledged.
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required: a. determine the amount of overhead that would be allocated to the proposed job if 20,000 direct labor-hours are used as the volume-based cost driver. determine the total costs of the proposed job. determine the company's bid, if the bid is based upon full manufacturing cost plus 30 percent. (round amounts to 2 decimal places.) b. determine the amount of overhead that would be applied to the proposed project if activity-based costing is used. determine the total costs of the proposed job if activity-based costing is used. determine the company's bid if activity-based costing is used and the bid is based upon full manufacturing cost plus 30 percent. (round amounts to 2 decimal places.) c. which product costing method produces the more competiti
In activity-based costing, various overhead activity rates, activity pool drivers, and activity rate drivers are used to assign the overhead cost. Each cost pool's total estimated overhead cost and the total estimated number of cost drivers serve as the foundation for the drivers.
What is activity-based costing's primary focus?ABC focuses on the activities that drive up costs, or cost drivers. Activity-based costing also uses transaction-based drivers, such as the number of orders received, whereas traditional absorption costing typically focuses on volume-related drivers, such as labor hours.
$420,000 plus $180,000 plus $150,000 plus $300,000 is the estimated overhead driver for 40,000 direct labor hours. The predetermined overhead rate is $26.25 per direct labor hour.
Materials: $10,000 Direct labor: $15,000 Overhead: $19,687.50 (750 hours x $26.25) Total cost of the job: $44,687.50 Total cost of the job: $44,687.50 Markup: 30% Bid Price: $58,093.75
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a promotional tool that involves people telling other people about products they've purchased is known as a(n) . multiple choice question. sampling promotion event marketing promotion word-of-mouth promotion publicity stunt
A promotional tool that involves people telling other people about products they've purchased is known as a word- of- mouth promotion. The correct answer would be option C.
Word-of-mouth marketing occurs when a consumer expresses interest in a brand's goods or services in casual conversations. Essentially, it is free promotion brought on by consumer experiences, which are typically above and beyond their expectations.
Through various publicity initiatives put up by businesses or by providing possibilities to promote consumer-to-consumer and consumer-to-marketer communications, word-of-mouth marketing can be promoted. Buzz, viral, blog, emotive, and social media marketing are all examples of WOM marketing, which is also known as word-of-mouth advertising.
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A company borrows $100,000 by signing a $100,000, 5% note that requires four equal payments of $.
A business signs a $100,000, 5% note that calls for four equal installments of $9259.
An annuity is what?An annuity is a legal agreement between you and an insurance company under which you make a single payment or a series of payments in exchange for regular payments that could start right away or at some point in the future.
Calculation:
The amount borrowed by the company, P = $100,000
The rate, r = 5% = 5/100
r = 0.05
Payments made per year, m = 4
Number of years, t = 4
Number of payments, n = mt
n = 4(4)
n = 16
Present value of an annuity, PV = 3.5460
The regular payment can be calculated using the formula
[tex]PV=PMT\frac{1-(1+r)^{-n} }{r} \\1,00,000=PMT\frac{1-(1+0.05)^{-16} }{0.05} \\5,000=PMT(1-1.05^{-16} )\\5,000=PMT*0.54\\PMT=\frac{5000}{0.54} \\PMT=$9259[/tex]
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The belief that those who make less money must not be hardworking is an example of which type of bias, prejudice, or stereotype?.
The belief that those who make less money must not be hardworking is an example of socioeconomic bias/stereotype/prejudice bias, prejudice, or stereotype.
"Socioeconomics" is a catch-all term for a variety of fields of study. The term "social economics" may refer to the "application of economics to the study of society." More specifically, contemporary practice considers behavioral interactions of individuals and groups via social capital and social "markets" (not excluding, for example, sorting by marriage) as well as the formation of social norms. In terms of economics and social values. A distinct supplementary usage defines social economics as "a discipline studying the reciprocal relationship between economic science on the one hand and social philosophy, ethics, and human dignity on the other" toward social reconstruction and improvement, or as emphasizing multidisciplinary methods from fields such as sociology, history, and political science.
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the organization has grown considerably in recent months. now you manage eight individual switches and three routers. it's becoming more and more difficult to monitor these devices and stay on top of issues in a timely manner. what should you do?
Social listening involves monitoring mentions and conversations about your company on social media platforms, then analyzing them to uncover insights.
What possibilities does a company's social media use offer?Social networking may aid in customer acquisition, customer feedback, and customer loyalty for your business. Include global markets in the market you are targeting. By conducting market research, you can lower marketing expenses.
What advantages can social media marketing provide for my business?You'll discover the following advantages among others: Increasing brand recognition Social media marketing will make it simpler to educate individuals about the goals and services that your company offers. Using social media and linking to your website will result in a significant boost in the amount of visitors to it. Both ends are n. If that doesn't work, check to see if any nearby devices are interfering with the network.
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if the economy experiences a decline in overall spending, and thus a contraction, the government could counter this by:
If the economy experiences a decline in overall spending, and so does the contraction, the government could counter this by increasing the amount spent by the government.
Increased government spending boosts the economy's overall demand and consumption, which boosts output and hastens the conclusion of recessions. It will employ expansionary policies to raise the money supply and lower interest rates in order to combat a recession. The fiscal policy makes use of the government's ability to levy taxes and make expenditures. When the economy is struggling, the government will either raise spending, cut taxes, or do both to stimulate the economy.
The multiplier is a mechanism through which a measure of economic production (like GDP) rises in response to a specific level of public spending. According to the multiplier idea, an initial burst of government expenditure spreads across the economy and is repeatedly spent, expanding it.
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rent control is an example of a price ceiling. if a rent control law is enacted, there will be in the market
A price ceiling is something like rent control. A price limit is the highest amount that, under the rules, a seller may bill for a good or service. The amount of rent that a landlord may charge or raise is constrained by rent control.
The "rent ceiling" is the maximum amount of rent that a landlord is allowed to charge a tenant. The maximum amount of rent that can be charged in a particular area at any one time is capped by rent ceilings, a sort of rent control that is normally established by a law prohibiting landlords from overcharging for their homes, so protecting tenants.
Main Effects of Rent Ceilings on the Economy-
Rent caps make it easier for people to acquire affordable housing without having to worry about their ability to pay for it in the future, but studies have shown that they have unfavorable long-term economic repercussions. These include a decline in affordability, a delay in the new buildings, the encouragement of gentrification, the deterioration of rent-controlled structures, and a drop in the number of buildings that are readily available.
Pros and Cons of Rent Control for Tenants
Pro: Predictable Rent Increases and Amounts
a feeling of security
Con: Your landlord isn't motivated to improve the housing conditions of your unit.
the rent predictability is undoubtedly beneficial, less renter mobility can create drawbacks.
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Are there other times IT Services would use RDM to wipe a device?
IT Services technicians will use RDM when an employee leaves REV. At that time, all access to
REV information assets on the mobile device(s) will be severed, and any REV data stored on
the mobile device(s) will be removed.
You work for REV, Incorporated and check your work email on your mobile phone. According
to these documents, if you cannot find your phone, what should you do first?
A. Contact the Data Management Crisis Unit.
B. Report the loss to Property Management.
C. Activate the RDM service.
D. Email your supervisor about the data breach.
E. Call the IT Services help desk.
If somebody's mobile got lost. the first step would be to Activate the RDM service by another computer or device.
What is RDM service?Enables disk access in a virtual machine (VM) in a VMware server virtualization environment and enables direct attachment of storage logical unit numbers (LUNs) from a storage area network (SAN) to the VM.It is a way to ensure research integrity and avoid reputational risk for researchers and institutions. Research data management facilitates the sharing of research data, which, when shared, can lead to valuable discoveries by others outside the original research team.A term used to describe the organization, storage, preservation, and sharing of data collected and used in research projects. This concerns the day-to-day management of research data during the course of a research project (eg using uniform file naming conventions).to know more about RDM service refer to
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if a person is conducting an ultrahazardous or abnormally dangerous activity that causes foreseeable harm to other persons, under which theory of tort law will liability most likely be found? group of answer choices intentional torts. respondeat superior negligence strict liability
Under the strict liability theory of tort law will liability most likely be found if a person is conducting an ultrahazardous or abnormally dangerous activity that causes foreseeable harm to other persons.
So, the correct option is D.
Ultrahazardous Activity, which is also referred to as "abnormally dangerous" or "ultrahazardous activity," describes behaviors of people or organizations that involve a high level of risk and typically fall under strict liability. Strict-responsibility torts include ultrahazardous activities. This implies that even if they followed safety procedures and did not make any mistakes, the person engaging in the activity can still be held accountable.
In terms of strict responsibility, there are three broad categories: abnormally risky behaviors; keeping apprehensive animals. Strict liability denotes that even when a person was not at fault or negligent, they were still legally obligated to compensate the injured or harmed. Absolute liability results from behaviors that are intrinsically risky, such as harboring dangerous animals or utilizing explosives.
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the nation of catania regularly experiences changes in its national budget situation. in some years, catania 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.
When government spending exceeds its income from taxes, fees, and investments, a federal budget deficit results. The national debt, or federal government debt, is increased via deficits.
What are the main cause of budget deficit?Tax cuts can lead to revenue decreases, which can lead to a budget deficit, or a significant fiscal stimulus can increase government spending above and above what it already receives in tax revenue.
Therefore, Excessive government spending and insufficient revenue are the two main contributors to budget deficits. The difference between federal government spending and revenue in any given year.
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The standard cost for blank______ manufacturing overhead is computed the same way as the standard cost for direct labor.
The standard cost for blank variable manufacturing overhead is computed the same way as the standard cost for direct labor.
How much is the direct labor efficiency variance?The labor efficiency variance is equal to the number of direct hours budgeted for a period minus the number of hours actually worked by the employee multiplied by the standard hourly rate.
The direct variance in labor efficiency is the standard time required for actual output compared to the time actually spent, and the time difference multiplied by the standard cost per direct labor hour. Here are some examples of amounts: Suppose the standard for direct labor is 3 hours per unit of production and the standard cost of 1 hour of direct labor is $10. Suppose the production for the period was 6,000 units, the actual direct labor hours were 18,400 hours, and the labor earned $10.30 per hour. The standard direct labor cost for actual production would have been 18,000 hours at $10/hour (6,000 production units x 3 standard hours) totaling $180,000. This equates to a total deviation (efficiency and rate) of $9,520. Part of this discrepancy is because the rate is too high at $0.30, and part of this discrepancy is because direct labor takes too long and is not efficient.
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based on the cartoon, which conclusion can be reached about the attitude of progressives towards trusts? progressives opposed those trusts committing unfair business practices. progressives defended businesses from attacks by president theodore roosevelt. progressives admired trusts as the most efficient form of business organization. progressives condemned all trusts as a form of monopoly power.
In his opinion, Roosevelt was diligent in getting rid of bad trusts that raised prices and fostered corruption. Progressives decried the unethical commercial techniques used by the trusts.
Which trust-related opinions did Theodore Roosevelt hold?Despite the fact that he favoured government supervision of monopolies, Theodore Roosevelt is frequently credited for starting the period of trustbusting. William Howard Taft, his successor, favored using the legal system to dismantle illegal monopolies. Woodrow Wilson ultimately opted to combine the two strategies.
What did the Progressive Era define as a bad trust?Trusts, according to progressive reformers, hurt consumers and the nation's economy. Trusts could set their own prices because there was no competition. Product prices were set by corporate greed rather than market demands.
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in order to retain their ownership percentage existing stockholders may be given the first chance to buy newly issued stock before it is offered to others what term is used to describe this right
A shareholder with pre-emption right has the choice to purchase additional company shares before they are offered for sale on a public exchange.
What is a pre-emption right?A pre-emption right, right of pre-emption, or first choice to buy is a legal right to purchase a particular piece of newly created property before it may be made available to any other person or entity. The term "right of first refusal" is commonly used to describe the privilege of purchasing existing property before any other party. The ability of current shareholders to purchase additional shares that a firm issues in a rights issue, which is typically an IPO, is the most prevalent type of pre-emption right in actual practise. The term "pre-emptive right" in this sense also refers to a subscription right or privilege. Existing shareholders have the option, but not the requirement, to purchase the new shares before they are made available to the general public.
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flyer corp purchases land for $420,000 cash. the company assumes $4,500 in property taxes due on the land. the title and attorney fees totaled $3,000. the company had the land graded for $6,600. what amount does the company record as the cost for the land?
The company recorded $427500 as purchase cost for the land.
What is purchasing?A corporation or organization uses the purchasing process to buy products or services in order to achieve its objectives. Although many businesses make an effort to establish standards for the purchasing process, procedures can differ significantly between firms. The expediting, supplier quality, transportation, and logistics are often also included in the larger procurement process, which includes purchasing. The organization's acquisition criteria and procedures are directed by purchasing managers/directors and procurement managers/directors. A three-way check serves as the cornerstone of most organizations' purchasing strategies. As a result, three organizational departments complete various phases of the purchase process. For the purpose of discouraging unethical behavior and enhancing the process' credibility, the three departments do not all report to the same senior manager.
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if bob and mike were analyzing how they motivate their employees in terms of two-factor theory, which of the following would be true?
Attending seminars could meet an employee's need for self-actualization, but this would be motivating only if pay, job security, inclusion, and recognition needs were also met would be true If Bob and Mike were analyzing how they motivate their employees in terms of Maslow's hierarchy of needs. Whereas the remaining ones would not be true in this context.
Sending Marco to an appropriate seminar would be one way that Mike and Bob could do to address this. Whereas the remaining ways would not be recommended in this context.
How the organization can support the employee's performance, what goals they believe should be set, and how the employee feels the organization's performance could be improved are something that should be discussed to make sure meetings are motivations for employees. Whereas the remaining one is not an ideal thing to discuss.
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the purpose of a job interview is for the applicant and interviewer to exchange information.
a. true
b. false
The purpose of a job interview is for the applicant and interviewer to exchange information.
The statement is false.
A job interview is a mutual alternative of facts as it presents the candidate with an opportunity to both benefit from facts approximately the branch and role, and to discuss his/her personal talents and professional desires in relation to the process.
The interviewer will try to decide whether or not you will be an asset to the enterprise.
Your goal is to give yourself a first-class candidate for the location and also to examine more about the location and the interviewer's agency to determine whether or not both are well proper for you and your professional dreams.
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If a variable input is added to some fixed input, beyond some point the resulting extra output will decline." This statement describes?
A. Economies and diseconomies of scale
B. The law of diminishing marginal uitility
C. X-inefficiency D
. The law of diminishing marginal returns
If a variable input is added to some fixed input, beyond some point the resulting extra output will decline." This statement describes the law of diminishing returns.
A variable input is a resource or factor of production that a company can alter in the short term in an effort to alter the output produced. Most businesses use a variety of variable inputs in their short-run production, particularly labor, raw materials, and energy. " Because it was a return, this shirt was extremely affordable. "Finally, we reach "decline." Declining something or declining to do something means politely refusing to accept or do it. decline is a rather formal synonym for refusing. According to polls, less people now support the party. formal Away from the house, the land rapidly declines.
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traveler’s insurance uses an umbrella in its name to symbolize protection. the symbol provides a cue to overcome which aspect of a service?
Traveler’s insurance uses an umbrella in its name to symbolize protection. the symbol provides a cue to overcome the Perishability aspect of service.
Travelers are considered a good coverage organization as it has a financial balance, a robust credit score rating from A.M. great, and an above-average purchaser pride score from NAIC.
Tourists is one of the largest carriers of property and casualty insurance products in the united states.
Our success is constructed upon our capability to offer modern coverage and threat safety products and services in-synch with our customers' desires.
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A book written about the companies which succeeded and failed during the Great Recession is a book about __________________.
a. theory
b. history
c. history and theory
A book written about the companies which succeeded and failed during the Great Recession is a book about c. history and theory.
Theory and history of companies during great recession helps to learn the factors which affect that time and how to cope up with it. History and Theory was founded in 1960 and publishes articles, book reviews, and book summaries primarily in the following fields: critical philosophy of history, cause, explanation, interpretation, objectivity; speculative philosophy of history, comparative and global history; historiography, theoretical dimensions.
A theory can make an understandable, comprehensible claim about "objective reality." It may highlight the "type" of the data it refers to. We learn more and more about the data through theoretical analysis. Because it highlights more of the characteristics of the data, one hypothesis is preferable to another.
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what type of intermediary would purchase baseball bats from one producer, mitts from another, and balls from still another, and then sell an assortment to sporting goods stores?
Buying baseball bats from one manufacturer, mitts from another, and balls from a third, the wholesaler would sell a variety to sports goods retailers.
wholesale involves selling products in bulk to other businesses such as retail stores. A wholesaler is an intermediary merchant who sells primarily to retailers, other merchants, or industrial, institutional, and commercial consumers, usually for resale or business usage.
Wholesalers are essential players in the supply chain for the majority of goods, purchasing things in large quantities from producers and reselling them to retailers and other companies. It is the duty of wholesale distributors to purchase products, store them, prepare them for sale to customers, and then deliver them.
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think of a standard application such as a payroll system. what might drive an organization to develop its own payroll application rather than purchase a ready-made application?
Software designed specifically for a certain function includes payroll software.
What is pay roll?
Software designed specifically for a single task is known as special purpose application software.
For instance, a phone's camera app will simply let us shoot and share photographs.
Another illustration would be a chess game where you could only play chess.
The payroll system assists in calculating payments, carrying out statutory compliance tasks, depositing monthly paychecks into the designated bank accounts of employees, etc. Payroll is a specific purpose application software.
As a result, it completes a specified task, namely salary calculation.
Payroll software is an illustration of a software with a defined purpose.
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the palace restaurant purchases goods from pluto restaurant supply house on a regular basis. pluto breaches the contract with palace when pluto runs out of the cooking equipment palace agreed to purchase. what remedy is not available to palace?
The Palace Restaurant purchases goods from Pluto Restaurant Supply House on a regular basis. The remedy that is NOT available to Palace is option(c)i.e, Reclaim the goods from Pluto's other customers.
Goods are elements, items, merchandise, or possession that associations sell, and in turn, customers purchase these merchandise to fill a want or need. The Palace Restaurant purchases goods from Pluto Restaurant Supply House on a regular basis. The remedy that is NOT available to Palace is to reclaim the goods from Pluto's other customers.
Supply is the capacity of the amount or aid a trade has to offer to allure clients at the stage. For a tangible, block and weapon that shoots store, this wealth is the stock a trader holds on their premises and inside warehouses that it can move to clients. Supply is important because Organizations depend on suppliers to support the various raw materials to form their output.
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The complete question is:
The Palace Restaurant purchases goods from Pluto Restaurant Supply House on a regular basis. Pluto breaches the contract with Palace when Pluto runs out of the cooking equipment Palace agreed to purchase. What remedy is NOT available to Palace?
a. Right to cancel the contract
b. Purchase substitute goods from another party
c. Reclaim the goods from Pluto's other customers
d. Recover incidental damages
management is more progressive today. there is more emphasis on
Management is more progressive today. There is more emphasis on working in teams.
The first and the maximum crucial function of control is making plans. Making plans involves placing objectives in advance, a goal that is to be carried out within a stipulated time. Diverse alternatives are formulated so that they will obtain their desires.
The ideas of control can be distilled right down to four critical capabilities. Those features are making plans, organizing, leading, and controlling.
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Saving and net flows of capital and goods In a closed economy, saving and investment must be equal, but this is not the case in an open economy. In the following problem, you will explore how saving and investment are connected to the international flow of capital and goods in an economy. Before delving into the relationship between these various components of an economy, you will be asked to recall some relationships between aggregate variables that will be useful in your analysis. Recall the components that make up GDP. National income (Y) equals total expenditure on the economy's output of goods and services. Thus, where C consumption, I investment, G government purchases, X- exports, M imports, and NX net exports: Also, national saving is the income of the nation that is left after paying for Therefore, national saving (S) is defined as: Rearranging the previous equation and solving for Y yields Y Plugging this into the original equation showing the various components of GDP results in the following relationship:
The national saving is defined as government purchases and consumption.
What is national saving?The total of private and public saving constitutes a nation's national saving in terms of economics. It is the same as a country's income less its government spending and consumption. There are three purposes for GDP in this basic closed-loop economic model (the goods and services it produces in a year). Y=C+I+G is a formula that can be used to express the three uses of C consumption, I investment, and G government purchases if Y equals national income (GDP). The amount of money that is left over after consumption and government spending can be considered national saving. Both private and public savings are included in national saving. In neoclassical economics, the interest rate is crucial in setting a balance between saving and investment.
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suppose the federal reserve is planning to conduct expansionary monetary policy during a recession. which of the following is a tool they may consider using?
The federal reserve is planning to conduct expansionary monetary policy during a recession , a tool they may consider using are open market asset purchase, discount lending, reserve regulations etc.
These tools are used to re-inflate the economy in the recession period.
Open market operations are operations under which purchasing of debts at lower rates from the open market which results in injections of money in the market which increases the aggregate demand and solves problem of recession.
Discount lending means directly lending the funds to bank when they needed at lower interest rates.
The Federal reserve instructs bank not to hold capital for the redemption purpose and lends loan to the people .
By taking these steps recession problem can be solved to great extent.
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payments are known as lump sums. we can solve for the future value or the present value of a lump sum as we discuss below. finding the future value (fv), or -select- , is the process of going from today's values to future amounts. the fv equation is: here, pv
Single payments are known as lump sums. Compounding is the process of going from today's values to future amounts
A single payment given to a person or an organization at a specific period is referred to as a lump sum. This is distinct from an installment payment, which is made over a certain length of time in a number of smaller installments.
Compounding is a technique for reinvesting earnings or profits from investments or assets in order to produce further earnings over time.
As stated in the formula in the question, which was represented as follows: Compounding is the basis of Future Value (FV), as it takes into account the Present Value (PV) of an Asset, the Total Number of Years, How Often the Compounding Occurs in a Year, and The Annual Interest Rate.
FV = PV(1 + I)^N
Where;
FV = Future Value
PV = Present Value
I = annual interest rate
N = number of years
Therefore, single payments are known as lump sums.
Finding the future value (FV), or compounding, is the process of going from today's values to future amounts.
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why is it important to manage employees as individuals who have different personalities and circumstances?
In order to influence employee behavior, it is crucial to managing employees as individuals who have different personalities and circumstances.
An organization has multiple character types of employees such as target achievers, the know-it type, and silent ones. Managing such large diversities of employees under one roof for achieving one single goal-oriented target, isn't easy. Therefore, in order to make a successful team, a supervisor should be aware of the weaknesses and strengths of each employee and encourage everyone to work together.
Managers need to train employees on how to strengthen skills that don't come naturally as they hold some capabilities which can be proved as a boon for the company. Therefore, it is important to understand individual characteristics that matter for employee behaviors at work.
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The standard cost for blank______ manufacturing overhead is computed the same way as the standard cost for direct labor.
The standard cost for blank variable manufacturing overhead is computed the same way as the standard cost for direct labor.
Information from standard costs is helpful in evaluating performance. Mathematical discrepancies between standard costs and actual costs are known as variances. When actual costs are lower than standard costs, and vice versa, favorable variances result.
The purpose of the following image is to illustrate the fundamental connection between real cost and standard cost. The "actual quantity" of input used to make the output is referred to as AQ. The term "real price" refers to the cost of the inputs needed to create the output. SQ and SP stand for the expected "standard" quantity and price. For materials, labor, and overhead, variance analysis can be performed.
Materials Price Variance ((standard price - actual price) X actual quantity): A variance that shows the discrepancy between the standard price for materials purchased and the amount actually paid for such materials.
The difference between the standard amount of materials that should have been used and the actual amount of materials utilized is known as the "materials quantity variance." The standard price per unit is used to calculate the quantity variation [(standard quantity - actual quantity) X standard price].
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you plan to retire in 20 years use the time value of money tables to calculate whether it is better for you to save 32000 a year for the last 10 years before retirement or 15600 for each of the 20 years assume you are able to earn 10 percent interest on your investment
It is better to invest $15,600 for 20 years instead of the 10-year option the time value of money tables.
We know that the future of an annuity is given below:
1) $32,000 FOR 10 YEARS
FV = PV ((1+I)^n - 1) / i
= $32,000 0((1+0.10)^10 - 1)/ 10%
= $32,000×( 2.598 - 1) /10%
= $32,000 ×0.1598
= $5111.6
2) $15,600 FOR 20 YEARS
FV = PV ((1+I)^n - 1) / i
= $15,600 ((1+0.10)^20 - 1)/ 10%
= $15,600 ×(6.727 - 1) / 10%
= $15,600 ×45.7625
= $8934.12
A hobby charge tells you the way high the price of borrowing is, or high the rewards are for saving. So, if you're a borrower, the hobby fee is the quantity you're charged for borrowing money, shown as a percentage of the entire quantity of the mortgage.
A hobby rate is the amount of interest due in keeping with duration, as a proportion of the amount lent, deposited, or borrowed (referred to as the most important sum). the total hobby on a quantity lent or borrowed relies upon the major sum, the interest rate, the compounding frequency, and the period of time over which it's far lent, deposited, or borrowed.
the yearly hobby rate is the rate over a duration of twelve months. different hobby rates apply over one-of-a-kind durations, which include a month or an afternoon, but they are normally annualized.
interest charge objectives are an important device of economic policy and are taken into consideration whilst dealing with variables like funding, inflation, and unemployment. The central banks of countries usually have a tendency to reduce interest prices after they want to boom funding and intake inside the united states of America's financial system. however, a low-interest price as a macro-monetary policy can be unstable and may cause the creation of an economic bubble, in which large amounts of investments are poured into the actual-estate marketplace and inventory marketplace.
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