a company had equipment that originally cost $50,000, was used for 5 years, and then was sold for $10,000, at which time the accumulated depreciation was $37,500. the amount of the

A transaction where one party hires another party to transact business on behalf of the hiring party is referred to as an agency relationship.

In this relationship, the party doing the hiring is called the principal, and the party transacting business on behalf of the principal is called the agent. The agent is given the authority by the principal to make decisions and take actions on their behalf. The relationship is based on a legal agreement between the principal and agent, which outlines the responsibilities, duties, and expectations of each party.

The type of relationship you are describing is called an agency relationship. In this type of relationship, the hiring party (known as the principal) authorizes the other party (known as the agent) to act on their behalf in making transactions or conducting business with third parties. The agent is obligated to act in the best interests of the principal and follow their instructions, and the principal may be held liable for the actions of the agent in the course of the agency relationship.

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Faith can play a significant role in entrepreneurship. Faith in oneself and one's abilities is crucial when starting a business, as it takes a lot of hard work and dedication to succeed.

The concept of faith in business is subjective and varies among individuals. Some entrepreneurs believe that faith is a crucial factor in their success, as it provides them with the motivation and confidence to overcome challenges and pursue their goals.

Faith can also help entrepreneurs maintain a positive attitude and persevere through difficult times. However, others argue that faith has no place in business, as it is a secular domain based on objective factors such as market analysis, financial planning, and strategic decision-making.

Ultimately, whether faith is important in business or not depends on the individual's personal beliefs and values, as well as the context and nature of their business operations.

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The answer that supports the argument that Thermo needs to modify its screening, placement, and training procedures is option C.

Interviews with the injured workers indicate that the most experienced worker removed the safety guard, and the other two workers did not know how to respond.

This indicates a lack of proper training and supervision regarding safety procedures.

Thermo needs to modify its screening, placement, and training procedures to ensure that all workers, regardless of their experience level, are properly trained on safety procedures and are aware of the consequences of not following them.

This will help prevent similar accidents in the future and ensure that safety remains a top priority at the facility.

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The given equation for the aggregate marginal product of labor, [tex]MPN = A(600-N)^2[/tex], shows that the productivity of labor decreases as employment increases.

This is because as more workers are hired, there may be a lack of resources or coordination, leading to diminishing returns.

To understand the impact of real wages on employment, we can use the labor supply equation, [tex]N = b + 7w^{0.5}[/tex], where b = 512 and w is the real wage. This equation shows that as real wages increase, the supply of labor also increases.

This makes sense as workers are more willing to work at higher wages, leading to a larger pool of available workers for employers to hire.
To determine the equilibrium level of employment, we need to set the aggregate marginal product of labor equal to the real wage,

since firms will only hire workers if their productivity exceeds their cost. Thus, we have:

[tex]A(600-N)^2[/tex]= w

Substituting [tex]N = b + 7w^{0.5}[/tex], we get:

[tex]A(600-(b+7w^{0.5}))^2[/tex] = w

Solving for w, we get:

[tex]w = A(600-(b+7w^{0.5}))^2[/tex]

This equation can be solved numerically using software or algebraic techniques, but the result will depend on the specific values of A and b. However, in general,

we can see that higher productivity (A) and lower labor supply (b) will lead to higher equilibrium employment levels, while higher real wages will lead to lower employment levels.

Overall, the relationship between the aggregate marginal product of labor and labor supply can help us understand how changes in real wages and productivity affect employment levels in the economy.

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The average return of the equally weighted portfolio is 9%, and the standard deviation is 0%.

To calculate the average return of the portfolio, we need to add up the returns for each year and divide by the number of years.

In this case, the returns for the past three years are:
Year 2018: 28% for Stock A and -10% for Stock B, giving a portfolio return of (28% - 10%)/2 = 9%
Year 2019: -8% for Stock A and 26% for Stock B, giving a portfolio return of (-8% + 26%)/2 = 9%
Year 2020: 12% for Stock A and 6% for Stock B, giving a portfolio return of (12% + 6%)/2 = 9%

Therefore, the average return of the portfolio is 9%.

To calculate the standard deviation of the portfolio, we need to first calculate the returns for each year and then use those returns to calculate the standard deviation.

The returns for each year are:
Year 2018: 9%
Year 2019: 9%
Year 2020: 9%

Using these returns, we can calculate the standard deviation using the formula:
Standard deviation = square root of [(sum of squared deviations from the mean)/(number of observations - 1)]

Using this formula, we get:
Standard deviation = square root of [((9% - 9%)^2 + (9% - 9%)^2 + (9% - 9%)^2)/(3 - 1)] = 0%

Therefore, the standard deviation of the portfolio is 0%. This means that the portfolio has no volatility or risk, as all the returns were the same each year.

An equally weighted portfolio with half invested in each of Stocks A and B has the following yearly returns:

2018: (28% + -10%) / 2 = 9%
2019: (-8% + 26%) / 2 = 9%
2020: (12% + 6%) / 2 = 9%

The average return of the portfolio is calculated as the sum of the yearly returns divided by the number of years:
(9% + 9% + 9%) / 3 = 9%

To calculate the standard deviation, we first find the variance, which is the average of the squared differences from the mean: [(9% - 9%)^2 + (9% - 9%)^2 + (9% - 9%)^2] / 3 = 0

The standard deviation is the square root of the variance: √0 = 0

The average return of the equally weighted portfolio AB is 9%, and the standard deviation is 0%.

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The direct materials quantity variance is $2,500. This means that the company used 500 more pounds of materials than they had budgeted for, resulting in a higher cost for direct materials.

To calculate the direct materials quantity variance, we need to compare the actual quantity of materials used to the standard quantity of materials that should have been used based on the budgeted production.

Standard quantity of materials = 4,800 pounds

Actual quantity of materials = 5,300 pounds

Direct materials quantity variance = (Actual quantity of materials - Standard quantity of materials) x Standard price per pound

Direct materials quantity variance = (5,300 - 4,800) x $5.00

Direct materials quantity variance = 500 x $5.00

Direct materials quantity variance = $2,500

Therefore, the direct materials quantity variance is $2,500. This means that the company used 500 more pounds of materials than they had budgeted for, resulting in a higher cost for direct materials.

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Today, persuasive techniques are often more subtle and less direct than in the past.

This is because the digital age has created a more complex environment in which persuasive messages are targeted to specific audiences, and the volume and reach of persuasive messages have exploded.

In this environment, the most effective persuasive techniques rely on empathy, understanding the needs and wants of the audience and connecting with them on an emotional level. This requires the persuader to create a sense of trust and credibility, to offer potential solutions and compromise, and to expect and overcome resistance.

By focusing on the audience's needs and tying facts to benefits, the persuader can help the audience see the negative outcomes if they don't agree, and thus create an effective persuasive message.

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After three years, Jillian's ending balance after interest will be $34,019.84.

To calculate Jillian's ending balance after three years, we need to determine her balance at the end of each year and add the interest earned at the end of the third year.

At the beginning of the first year, Jillian deposits $X into her savings account. To avoid the monthly fee, her ending balance at the end of the month must be $100 or higher. Assuming she is able to maintain the minimum balance, her account will earn interest at an annual rate of 1.5%.

At the end of the first year, her balance will be:

Ending balance = X * 12 * 1.015

At the beginning of the second year, she again deposits $X into her account. Assuming she is able to maintain the minimum balance, her account will earn interest at an annual rate of 1.5%.

At the end of the second year, her balance will be:

Ending balance = (X * 12 * 1.015 + X) * 1.015

At the beginning of the third year, she deposits $X into her account. Assuming she is able to maintain the minimum balance, her account will earn interest at an annual rate of 1.5%.

At the end of the third year, her balance will be:

Ending balance = ((X * 12 * 1.015 + X) * 1.015 + X) * 1.015

Simplifying the above equation:

Ending balance = X * 1.015^36 + X * 12 * 1.015^24 + X * 12 * 1.015^12

Now, we can substitute the given values of X and the interest rate of 1.5% into the equation to find the ending balance:

Ending balance = 1000 * 1.015^36 + 1000 * 12 * 1.015^24 + 1000 * 12 * 1.015^12

Ending balance = $34,019.84

So after three years, Jillian's ending balance after interest will be $34,019.84.

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It will take you 82 months, or approximately 6.83 years, to save up to $30,000 at an APR of 10.5% compounded monthly, with a monthly savings amount of $350.

To calculate the number of years it will take for you to save up $30,000, we can use the formula for compound interest:
A = P(1 + r/n)^(nt)
where:
A = the future value of your savings (in this case, $30,000)
P = the present value of your savings (0)
r = the annual interest rate (10.5%)
n = the number of times the interest is compounded per year (12, since it's compounded monthly)
t = the number of years
We know that you plan to save $350 per month, so we can also calculate the monthly interest rate by dividing the annual interest rate by 12:
i = r/n = 10.5%/12 = 0.875%
Now we can plug in the numbers and solve for t:
$30,000 = 0(1 + 0.00875)^(12t)
(1 + 0.00875)^(12t) = infinity (since any number raised to infinity is infinity)
Therefore, we need to use a different approach. We can use a spreadsheet or a financial calculator to calculate how many monthly payments it will take to reach $30,000, given an interest rate of 0.875% per month and a monthly savings amount of $350. Using a financial calculator, we get:
N = 81.27 months
Rounding up to the nearest month, we get:
N = 82 months
Therefore, it will take you 82 months, or approximately 6.83 years, to save up to $30,000 at an APR of 10.5% compounded monthly, with a monthly savings amount of $350.

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When an outcome is obtainable, realistic, positive, and valued, people will put forth greater efforts toward reaching the outcome and are more motivated.

An obtainable outcome is an achievable or realistic result that can be attained through effort and actions. In other words, an obtainable outcome is a goal or objective that is within reach and can be realistically achieved given the available resources, skills, and time.

For example, in a business context, an obtainable outcome may be increasing sales by 10% over the next quarter. This goal is considered obtainable if it is based on realistic assumptions about the market conditions, customer demand, and the capabilities of the sales team.

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Journal entries: a) Cash 360,000; Common Stock 100,000; Paid-in Capital in Excess of Par - Common 260,000 (Issued 10,000 common shares at $36 per share). And Updated Stockholders' Equity: Preferred Stock: $432,000; Common Stock: $4,600,000; Paid-in Capital: $3,328,000; Accumulated Other Comprehensive Income: $114,000; Retained Earnings: $12,948,000; Total: $20,430,000.

1. Journal entries:

a. Cash 360,000

Common Stock 100,000

Paid-in Capital in Excess of Par - Common 260,000

(Issued 10,000 common shares at $36 per share)

b. Cash 41,000

Subscription Receivable 41,000

(Received stock subscriptions to 1,000 shares of Preferred stock at $41 per share)

c. Subscription Receivable 32,800

Preferred Stock 32,000

Paid-in Capital in Excess of Par - Preferred 800

Subscription Revenue 1,000

(Collected the full subscription price on 800 shares in part "b" and issued the shares)

d. Investment in Common Stock 204,000

Cash 204,000

(Purchased 6,000 shares of common stock at $34 per share in cash)

e. Cash 74,000

Investment in Common Stock 68,000

Gain on Sale of Investments 6,000

(Resold 2,000 shares in part "d" at $37 per share in cash)

f. Cash 102,000

Investment in Common Stock 102,000

(Resold another 3,000 shares in part "d" at $34 per share in cash)

g. Unrealized Loss on Available for Sale Securities 6,000

Available for Sale Securities 6,000

(Recognized the decrease in value of Available for Sale Securities)

h. Dividends Payable 50,000

Cash 50,000

(Declared and paid $50,000 of cash dividends during the year)

i. Retained Earnings 800,000

Revenue 3,000,000

Expenses 2,200,000

(Closed revenue and expenses to Retained Earnings)

2. Updated stockholders' equity section of the balance sheet on December 31, 2022:

Stockholders' Equity:

Preferred Stock, 5%, $40 par, 30,000 shares authorized, 10,800 shares issued and outstanding, cumulative, nonparticipating $432,000

Common Stock, $10 par, 1,000,000 shares authorized, 460,000 shares issued and outstanding 4,600,000

Paid-in Capital in Excess of Par - Preferred 808,000

Paid-in Capital in Excess of Par - Common 2,520,000

Total Paid-in Capital 3,328,000

Accumulated Other Comprehensive Income 114,000

Retained Earnings 12,948,000

Total Stockholders' Equity $20,430,000

The updated stockholders' equity section reflects the impact of the transactions on the various equity accounts. The issuance of 10,000 common shares and the sale of 2,000 shares of common stock resulted in an increase in common stock and paid-in capital in excess of par - common. The collection of the subscription price and issuance of preferred shares increased preferred stock and paid-in capital in excess of par - preferred. The recognition of the decrease in the value of available for sale securities decreased accumulated other comprehensive income. The closing entry transferred the revenue and expense balances to retained earnings. Finally, the payment of cash dividends decreased retained earnings.

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According to this week's modules, performance reviews should be based on all of the options provided in the question except for, which states that performance reviews should not be based solely on an employee's own interpretation of how he or she has performed throughout the year, option D.

Instead, performance reviews should be based on objective criteria and feedback from supervisors, colleagues, and clients/customers. It is important to consider an employee's accomplishments since they began working with the company, as well as since their last review, and to identify their strengths and weaknesses in order to help them improve and grow in their role.

Thus, the correct option is D. An employee’s own interpretation of how he or she has performed throughout the year.

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Organized businesses exist to create and provide goods or services to customers and to generate profit for their owners or shareholders. They provide a range of benefits to society, including job opportunities, economic growth, and access to goods and services that people need or desire.

One of the primary reasons for the existence of organized businesses is to create and provide goods and services to customers. By organizing resources such as labor, capital, and materials, businesses can produce goods and services more efficiently and effectively than individuals working independently. This enables businesses to create products at a lower cost, which makes them more affordable and accessible to a larger customer base.

Organized businesses also play a critical role in driving economic growth. They create job opportunities, generate tax revenue for governments, and stimulate the development of new technologies and ideas. Additionally, they contribute to the growth of other industries by purchasing goods and services from suppliers and supporting the growth of small businesses through partnerships and collaborations.

Finally, organized businesses provide a means for investors to earn a return on their investments. By generating profit, businesses create value for their owners or shareholders, who can use these returns to reinvest in the business, pay dividends, or fund other projects.

In summary, organized businesses exist to create and provide goods and services to customers, stimulate economic growth, and provide a return on investment to their owners or shareholders. They are essential to the functioning of modern economies and provide a range of benefits to society as a whole.

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the legal means an establishment can use to reduce race or gender gaps in its employment, even if it has no overt history of employment discrimination.

an establishment can implement several legal strategies to promote diversity and inclusion. These strategies include:
1. Developing a clear diversity and inclusion policy: This policy should outline the establishment's commitment to diversity, equal opportunity, and fair treatment for all employees, regardless of race or gender.
2. Implementing inclusive hiring practices: This may involve advertising job openings in diverse media outlets, using blind recruitment techniques to eliminate potential biases, and training hiring managers on diversity and unconscious bias.
3. Offering training and development programs: Providing workshops on diversity, inclusion, and unconscious bias can help educate employees on the importance of fostering a diverse and inclusive workplace.
4. Promoting mentorship and sponsorship programs: Establishing mentorship and sponsorship programs can support underrepresented employees in their professional growth and development.
5. Ensuring equal pay for equal work: Regularly auditing salary data and adjusting compensation disparities can help eliminate race or gender pay gaps.

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We want to run competitive analyses of keywords because (b) to determine whether you should be targeting a long tail keyword or a head term because choosing the right keyword is important for effective SEO.

Running competitive analyses of keywords is essential for any effective SEO strategy. By analyzing the competition's keyword use and ranking positions, you can identify gaps in your own approach, find new keyword opportunities, and refine your targeting to better reach your audience.

One of the main reasons to run competitive analyses of keywords is to determine whether you should be targeting long-tail keywords or head terms.

Head terms are short, general keywords that receive a high volume of searches, while long-tail keywords are more specific, less commonly searched phrases.

Head terms tend to be highly competitive, with many other websites vying for the top spots in the search results, while long-tail keywords may have less competition, making them easier to rank for.

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Answer: $821 million.

Explanation:
1. Value of the unlevered firm (VU): Given as $800 million.
2. Amount of debt (D): Given as $60 million.
3. Interest rate on debt (rD): Given as 5%.
4. Unlevered cost of equity (rU): Given as 11%.
5. Corporate tax rate (Tc): Given as 35%.

Now, we can use the MM model with corporate taxes to find the value of the levered firm (VL). The formula for this model is:

VL = VU + (Tc × D)

Now, plug in the given values:

VL = $800 million + (0.35 × $60 million)
VL = $800 million + ($21 million)
VL = $821 million

So, using the MM model with corporate taxes, the value of the levered firm is $821 million.

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The joint cost should be allocated to each restaurant $9,750.

In this scenario, Elvis is allocating the monthly costs of the baking facility between two restaurants, the Beef Barn and the Fish Bowl, based on the number of tables served during the month. In April, the total cost was $39,000, consisting of $19,500 in fixed costs and $19,500 in variable costs ($39,000 - $19,500). Both restaurants served 4,875 tables each.

To allocate the joint costs, we first need to determine the total number of tables served by both restaurants. Since each restaurant served 4,875 tables, the total is 9,750 tables (4,875 + 4,875).

Next, we can allocate the fixed costs evenly, as they do not vary based on the number of tables served. Each restaurant will receive half of the $19,500 fixed costs, which is $9,750 per restaurant.

For the variable costs, we need to calculate the cost per table. We do this by dividing the total variable costs ($19,500) by the total number of tables served (9,750). This gives us a cost of $2 per table.

Since each restaurant served 4,875 tables, their variable cost allocation would be $9,750 ($2 x 4,875).

To find the total allocated cost for each restaurant, we add the fixed cost allocation ($9,750) to the variable cost allocation ($9,750). Thus, both the Beef Barn and the Fish Bowl should be allocated $19,500 each for the joint costs of the baking facility in April.

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C. A futures contract is a legally binding agreement to buy or sell an asset during a specific month.

A futures contract is a financial derivative that obligates the buyer to purchase an asset or the seller to sell an asset at a predetermined future date and price. This agreement is legally binding and takes place on a futures exchange. The asset being traded can be anything from commodities like oil and gold to financial instruments like currencies and stocks. Futures contracts are used by investors and traders to speculate on the price movement of an asset or to hedge against potential price fluctuations.

A futures contract is a financial instrument that is used by investors and traders to buy or sell an asset at a predetermined future date and price. The asset being traded can be anything from commodities like oil and gold to financial instruments like currencies and stocks. Futures contracts are traded on a futures exchange, which acts as an intermediary between the buyer and seller.

When a futures contract is entered into, the buyer and seller agree on the price of the asset, the delivery date, and the quantity to be delivered. The contract is legally binding and obligates the buyer to purchase the asset and the seller to sell the asset at the agreed-upon price and date. Futures contracts can be settled in cash or through physical delivery of the underlying asset.

Futures contracts are used for two main purposes: speculation and hedging. Speculators use futures contracts to profit from the price movement of an asset without actually owning the asset. For example, a trader may buy a futures contract for gold if they believe that the price of gold will rise in the future. If the price of gold does indeed rise, the trader can sell the futures contract at a profit.

Hedgers use futures contracts to protect themselves against potential price fluctuations in the asset they are buying or selling. For example, a farmer may use a futures contract to sell their crop in advance to lock in a price and protect against a drop in the price of the crop. Similarly, an airline may use a futures contract to buy fuel in advance to protect against a rise in the price of oil.

In conclusion, a futures contract is a legally binding agreement to buy or sell an asset at a predetermined future date and price. It is traded on a futures exchange and can be used for speculation or hedging.

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a) Economics is the study of how society uses scarce resources to produce and distribute goods and services. There are four factors of production: land, labor, capital, and entrepreneurship. Land refers to natural resources such as water, minerals, and land itself. Labor refers to the work done by people in the production process. Capital refers to the goods used in the production process such as machinery, tools, and buildings. Entrepreneurship refers to the ability to organize and manage the other factors of production.

b) Economists answer the three key economic questions by looking at the factors of production and making decisions based on their scarcity. The three questions are:

1. What to produce? This question looks at what goods and services should be produced with the limited resources available. Economists look at consumer demand and cost of production to make this decision.

2. How to produce? This question looks at the most efficient way to produce the goods and services selected in question 1. Economists look at the most cost-effective way to produce the goods and services.

3. For whom to produce? This question looks at who will receive the goods and services produced. Economists look at income distribution and consumer preferences to make this decision.

Overall, economists use their understanding of the factors of production and the principles of supply and demand to answer these key economic questions.

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It would not be considered commingling of funds if the broker holds an earnest money check, as requested by the offeror, until acceptance by the offeree.

Commingling of funds is the mixing of clients' funds with the broker's personal or business funds. The earnest money is a deposit made by the buyer to show their commitment to purchase the property. Brokers are required to hold earnest money in a separate trust or escrow account, which is not used for personal or business purposes.

Holding an earnest money check in the broker's account before acceptance or after rejection is a violation of real estate laws and regulations. Therefore, it is important for brokers to handle earnest money properly to avoid commingling of funds and maintain ethical and legal standards.

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The most important objective of financial reporting is to provide information useful for Making decisions. Option A is the correct answer.

To analyze business income, track changes and make decisions Financial reporting method provides a way. Financial reports provide helpful information about cash flow, income and debts, and overall business performance

Financial decisions are made based on multiple financial procedures of Financial reporting. To improve future profits, revenues, and financial bankruptcies, financial decisions based on financial reporting are needed. Financial reporting is used to make short-term and long-term financial decisions.

The steps of financial reporting are;

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U.S. economist Milton Friedman believed that the only social responsibility of corporations was to its stockholders, and any other action would be considered a form of socialism or communism.

Milton Friedman was a prominent economist who strongly believed in the free-market system and minimal government intervention in the economy. In his view, the primary responsibility of corporations was to maximize profits for their shareholders, and any other social responsibility would be considered a form of socialism or communism.

Friedman argued that corporations should focus solely on their economic activities, such as producing goods and services efficiently and at a low cost, and letting the market determine the prices. According to him, any attempt by corporations to pursue social goals, such as environmental protection or philanthropy, would inevitably result in higher costs and lower profits, ultimately harming shareholders and society as a whole.

Friedman's views were controversial, and many critics argued that they ignored the broader social and environmental impacts of corporate activities. They argued that corporations have a responsibility to consider the interests of all stakeholders, including employees, customers, suppliers, and the communities in which they operate, and that this broader perspective is essential for long-term sustainability and economic prosperity.

In conclusion, Friedman believed that the only social responsibility of corporations was to its stockholders, and any other action would be considered a form of socialism or communism. However, this view is challenged by many who argue that corporations have a broader social and environmental responsibility to consider.

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The following items can be classified as ordinary income, statutory income, or non-assessable depending on the circumstances surrounding their receipt.


i. The $1000 bonus voluntarily given by an employer to an employee for working overtime is considered ordinary income and therefore assessable. This is because the employee has earned it as a result of performing work-related duties.

ii. The $3000 allowance given by an employer to an employee to purchase home office equipment due to the COVID-19 pandemic is considered non-assessable. This is because it is a reimbursement for expenses incurred in carrying out employment duties, and the employee is not obliged to spend the money.

iii. The $10,000 in pre-judgment interest given as part of a compensation package to a taxpayer who suffered a foot injury due to medical negligence is considered non-assessable. This is because it is a payment for damages and not related to employment.

iv. The non-transferable, non-refundable holiday worth $2000 received by an employee accountant from a client is considered ordinary income and therefore assessable. This is because it is a benefit received in connection with employment duties, even though it was given as a 'tip' by a client.

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Procurement auctions offer several benefits, such as increased competition among suppliers, price transparency, and potentially lower costs.

(a) The use of procurement auctions has several benefits, including cost savings, increased competition, and transparency. By using auctions, companies can ensure that they are getting the best price for the goods or services they need, as suppliers bid against each other to win the contract. This increased competition also encourages suppliers to provide higher quality goods or services in order to win the contract. Additionally, auctions provide transparency in the procurement process, as all suppliers have equal access to the bidding process and can see the bids of their competitors.

(b) However, there are also risks involved in using auctions to source specific goods, such as malic acid. In the case study, it was found that some suppliers were able to submit low bids by offering malic acid that did not meet the required specifications. This shows that there is a risk of suppliers cutting corners in order to win the contract, which can ultimately lead to a lower quality product being delivered.

(c) Similarly, there are risks involved in using auctions to source hotel rooms. In the case study, it was found that some hotels were able to manipulate the bidding process by offering lower room rates but then increasing the cost of other services, such as parking or Wi-Fi. This highlights the risk of suppliers using bait and switch tactics to win the contract, which can ultimately lead to a higher overall cost for the buyer.

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The debt to equity ratio can be calculated by dividing total debt by total equity: the closest option is (b) 1.67.

Debt to equity ratio = Total debt / Total equity

The debt to equity ratio is calculated by dividing the total amount of debt by the total amount of equity in a company. It is a financial metric used to measure a company's leverage, or how much of its assets are funded by debt versus equity. A higher debt to equity ratio indicates that a company has more debt relative to equity, which can indicate higher financial risk. Conversely, a lower debt to equity ratio indicates that a company has less debt relative to equity, which can indicate a stronger financial position.

Using the figures provided in the question:

Debt to equity ratio = 19,875,000 / 1,250,000

Debt to equity ratio = 15.9

Rounding this to three decimals gives a debt to equity ratio of 1.590.

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Nicole's decision to begin online retailing and create an app is an example of a multichannel retailing strategy. The correct option is c.

The rise of online retailing is a significant factor in the growth of multichannel retailing. Multichannel retailing refers to the practice of offering customers multiple options for purchasing products, such as through physical stores, online websites, and mobile apps.

In this scenario, Nicole has a successful brick-and-mortar store and is now considering expanding into online retailing through the creation of an app. By doing so, she would be engaging in multichannel retailing, which can provide customers with more convenience and options for purchasing products.

Therefore, the correct option is (c) Multichannel retailing.

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The present worth of the investment is $128,353.38, The correct option  is option (D).

To find the present worth of the investment, we need to calculate the net present value (NPV) of the cash flows associated with the project.

The initial cost of implementation is a cash outflow of $90,000 in year 0.

The annual maintenance cost of $25,000 is a recurring cash outflow, and the cost occurs at the end of each year from year 1 to year 5.

The savings in operating costs of $65,000 and additional revenues of $35,000 are recurring cash inflows, and they occur at the end of each year from year 1 to year 5.

To calculate the NPV, we can use the following formula:

NPV = -Initial Cost + Σ(Cash Flows /[tex](1+MARR)^t)[/tex]

where Σ represents the sum of the cash flows over the life of the project, t represents the year in which the cash flow occurs, and MARR represents the minimum attractive rate of return or the company's required rate of return.

Plugging in the numbers, we get:

NPV = -$90,000 + [$65,000 + $35,000 - $25,000] /[tex](1+0.15)^1 + [$65,000 + $35,000 - $25,000] / (1+0.15)^2 + [$65,000 + $35,000 - $25,000] / (1+0.15)^3 + [$65,000 + $35,000 - $25,000] / (1+0.15)^4 + [$65,000 + $35,000 - $25,000] / (1+0.15)^5[/tex]

Simplifying the equation, we get:

NPV = -$90,000 + $90,737.38 + $74,621.90 + $61,392.18 + $50,399.22 + $41,202.70

NPV = $128,353.38

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Based on the definitions and principles of Contractarianism, Utilitarianism, and Deontology.

Contractarianism is a moral theory that asserts that ethical principles arise from a hypothetical social contract in which individuals agree to give up some of their freedoms and abide by certain rules in exchange for protection and security provided by the state. This theory emphasizes the importance of mutual agreement and consent in moral decision-making.
Utilitarianism, on the other hand, is a consequentialist theory that asserts that the rightness or wrongness of an action is determined by its consequences. It suggests that the moral goal is to maximize overall happiness or pleasure while minimizing pain or suffering.
Deontology, another moral theory, is grounded in the belief that certain moral principles are inherently right or wrong, regardless of their consequences. This theory prioritizes the duties and obligations individuals have towards one another and society.

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The loss from buying a call option on taz if at the time of expiration the price per share of taz is $51.50 is $2.75. The net profit from writing a call option on taz if at the time of expiration the price per share of taz is $51.50 is $2.75. The net profit from buying a put option on taz if at the time of expiration the price per share of taz is $51.50 is -$2.75. The net profit from writing a put option on taz if at the time of expiration the price per share of taz is $51.50 is $2.75.

Part 1: If the price per share of Taz is $51.50 at the time of expiration, the net profit from buying a call option would be zero. This is because the stock price is exactly at the strike price, so there would be no profit or loss from exercising the option. However, the premium paid for the option would result in a loss of $2.75.

Part 2: If the price per share of Taz is $51.50 at the time of expiration, the net profit from writing a call option would be the premium received, which is $2.75. However, if the stock price rises above the strike price, the writer of the call option would potentially face unlimited losses.

Part 3: If the price per share of Taz is $51.50 at the time of expiration, the net profit from buying a put option would be the difference between the strike price and the stock price minus the premium paid. In this case, the difference is zero, so the net profit would be -$2.75.

Part 4: If the price per share of Taz is $51.50 at the time of expiration, the net profit from writing a put option would be the premium received, which is $2.75. However, if the stock price falls below the strike price, the writer of the put option would potentially face losses.

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To prepare the year-end adjusting entry to record bad debts expense, we first need to calculate the amount of the adjustment based on the estimated uncollectible accounts.

(a) If the allowance for doubtful accounts has a $2,533 credit balance before the adjustment, it means that the company has already set aside $2,533 to cover potential bad debts. To adjust for the estimated uncollectible accounts, we need to increase the allowance by 3% of the outstanding accounts receivable:

$149,000 x 3% = $4,470

To increase the allowance by this amount, we need to debit Bad Debts Expense for $4,470 and credit Allowance for Doubtful Accounts for $4,470:

Bad Debts Expense      $4,470
Allowance for Doubtful Accounts     $4,470

(b) If the allowance for doubtful accounts has a $745 debit balance before the adjustment, it means that the company has already written off more bad debts than it has set aside in the allowance. To adjust for the estimated uncollectible accounts, we need to decrease the allowance by 3% of the outstanding accounts receivable:

$149,000 x 3% = $4,470

To decrease the allowance by this amount, we need to credit Bad Debts Expense for $4,470 and debit Allowance for Doubtful Accounts for $4,470:

Bad Debts Expense     $4,470
Allowance for Doubtful Accounts     $4,470

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