When buyers, real estate brokers, and mortgage leaders were dishonest about the ability of people to pay their mortgages, it led to:

The cost per thousand for the program is therefore $12.50.

Cost the amount or equivalent paid or charged for something : price. The average cost of a college education has gone up dramatically. : the outlay or expenditure (as of effort or sacrifice) made to achieve an object.

The cost of advertising during the popular talk show is $5,000, and the show reaches 400,000 people in the primary target audience. To calculate the cost per thousand (CPM), divide the advertising cost by the audience size (in thousands).

Cost per thousand (CPM) =

$5,000 / (400,000 / 1,000)

= $5,000 / 400

= $12.50

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While testing marketing campaigns overseas may be a benefit of forming cross-border alliances, it is not typically primary reason for doing so. Companies typically form alliances to avoid import barriers, share R&D costs and risks, and gain access to specific markets. Correct answer is option D

Avoiding import barriers is an important reason for companies to form cross-border alliances. By partnering with a company in another country, a company can avoid tariffs and other trade barriers that might otherwise hinder their ability to export products to that country. This can help companies expand their market reach and increase profits.

Sharing R&D costs and risks is another common reason for forming cross-border alliances. Research and development can be costly, and by sharing these costs with other companies, a company can reduce its financial risk while still gaining access to new technologies and expertise.

Gaining access to specific markets is also a key motivation for cross-border alliances. By partnering with a company in another country, a company can gain a foothold in a new market and tap into local knowledge and expertise. This can help companies navigate local regulations and cultural differences and increase their chances of success in a new market. Correct answer is option D

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The formula URANK(FG_CONSTITUENTS(180461)=1,P_PRICE_RETURNS(2,12/31/-1,0,JPY))<=10 is an example of a display parameter. The Correct option is A

A display parameter is a parameter that controls the visual output of a formula or function, such as font size, color, or number formatting. In this case, the formula uses the URANK function to rank the values in the FG_CONSTITUENTS and P_PRICE_RETURNS arrays, and the "<=10" portion of the formula sets a condition for displaying only the values that are equal to or less than 10.

This condition limits the results of the URANK function to only those that meet the criteria, but it is not itself a parameter, as it does not directly affect the calculation or operation of the formula.

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The payback period of a project represents the length of time it takes for the project's initial investment to be recouped by its expected cash inflows.

In the case of Project L, the initial outlay is $58,000, and its expected cash inflows are $9,000 per year for 7 years.

To calculate the project's payback period, we need to determine how long it will take for the cumulative cash inflows to equal or exceed the initial investment.

Using a cumulative cash flow approach, we can see that it will take approximately 6.44 years for the cumulative cash inflows to reach $58,000. Therefore, the payback period for Project L is 6.44 years.

It's worth noting that the payback period is a relatively simple metric and doesn't take into account factors such as the time value of money, cash flows beyond the payback period, or the profitability of the project.

As such, it should be used in conjunction with other financial metrics when evaluating the viability of a project.

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The adjusted profits for the hotel company "NI" are €12,000 for the period 2020 and €11,000 for the period 2021.

To determine the adjusted profits for the hotel company "NI" for the years 2020 and 2021, we need to take into account the prepayment of insurance premiums that were discovered by the internal auditors.

Step 1. Calculate the annual insurance premium expense:

€3,000 (total premium) / 3 years = €1,000 per year.

Step 2. Adjust the 2020 profits:

Since the company recorded the entire €3,000 premium expense in 2020, we need to add back the extra premium expenses for the 2 subsequent years (2021 and 2022).

So, the adjusted profit for 2020 is €10,000 (original profit) + €1,000 (2021 premium) + €1,000 (2022 premium) = €12,000.

Step 3. Adjust the 2021 profits:

The company didn't record any insurance premium expense in 2021 because it was already recorded in 2020.

So, we need to subtract the correct annual premium expense from the original profit.

The adjusted profit for 2021 is €12,000 (original profit) - €1,000 (2021 premium) = €11,000.

Therefore, the adjusted profits for the hotel company "NI" are €12,000 for the period 2020 and €11,000 for the period 2021.

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Sometimes, due to a nation's unreliable currency, the only way to trade is through barter, which is defined as the exchange of merchandise for merchandise or service for service with no money traded.

In a barter system, goods and services are exchanged directly between two parties without the use of money as a medium of exchange. Barter can be a practical solution when a nation's currency is unstable or not widely accepted, or when there is a lack of access to traditional banking and financial systems. Sometimes, due to a nation's unreliable currency, the only way to trade is through barter, which is defined as the exchange of merchandise for merchandise or service for service with no money traded. However, barter can be more difficult to manage and can limit the range of goods and services that are available for trade.

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A "stageable" script is one that is specifically written and structured to be performed on stage. In a stageable script, the dialogue and stage business are carefully crafted to create a cohesive and engaging theatrical experience.

This means that the dialogue and stage directions are not only intrinsic to the nature of the play, but they are also designed to be physically enacted by the actors.

A stageable script typically includes clear stage directions that provide guidance to the actors, as well as the set and lighting designers, about how to create the physical world of the play.

The dialogue is also crafted to be spoken and heard clearly by the audience, and it is often designed to be heightened or stylized to suit the needs of the production.

Overall, a stageable script is one that is not only well-written and engaging, but also practical and achievable for a production team to bring to life on stage.

This requires a careful balance between the creative vision of the playwright and the practical considerations of the production team, including the actors, designers, and technicians.

A successful stageable script can result in a powerful and memorable theatrical experience for both the performers and the audience.

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The statement ''Corporations may carry a net operating loss sustained in 2021 back two years and forward indefinitely'' is false Because Under the Tax Cuts and Jobs Act (TCJA) enacted in 2017, corporations are no longer allowed to carry back net operating losses (NOLs) for tax years starting after December 31, 2017.

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A price floor is found above the equilibrium point.

In economics, the equilibrium point is the intersection of the supply and demand curves, where the quantity demanded by consumers is equal to the quantity supplied by producers. At the equilibrium point, the market price is also established.

A price floor is a government-imposed minimum price set above the equilibrium price, intended to protect producers from receiving a price lower than they are willing to accept. When the government sets a price floor, it creates a situation where the quantity supplied exceeds the quantity demanded, resulting in a surplus. The higher price discourages demand from consumers, while producers increase their production, resulting in an excess supply.

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The demand for a product can rarely be described by drawing a straight line equation, Q = a - bP, as the majority of scenarios involve important factors that affect demand apart from price. In other words, the demand for a product is influenced by various external factors such as consumer behavior, preferences, income, and market competition.

Therefore, it is highly unlikely that demand can be simplified to a straight line equation that only considers price as the determinant of demand. However, in certain isolated scenarios where no other significant factors affect demand, it might be plausible to use a straight line equation to describe the relationship between price and demand. In such situations, the demand curve would be a straight line with a negative slope, indicating that the quantity demanded decreases as the price of the product increases. Nonetheless, it is essential to note that such scenarios are rare and cannot be applied to most products, as there are always other factors affecting demand. In conclusion, it is highly unlikely to describe the demand for a product by drawing a straight line equation, Q = a - bP, as demand is influenced by several external factors apart from price. Nonetheless, it might be plausible to use such an equation in rare scenarios where no other significant factors affect demand.

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False. A lateral transfer is not the same as a promotion. Therefore, while a promotion typically involves an increase in pay, a lateral transfer does not necessarily result in a change in pay.

A lateral transfer involves moving an employee from one job position to another within the same organization, typically with similar job responsibilities, but not necessarily a higher level of authority or pay. The purpose of a lateral transfer is often to provide the employee with new skills and experiences, broaden their knowledge of the organization, or address a staffing need in a different area of the company.

A promotion, on the other hand, typically involves an employee being elevated to a higher-level position with greater authority, responsibility, and pay. The promotion recognizes the employee's accomplishments and potential for greater contributions to the organization.

Therefore, while a promotion typically involves an increase in pay, a lateral transfer does not necessarily result in a change in pay.

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In conclusion, unethical practices can have serious consequences for organizations, including loss of credibility and trust, legal and financial penalties, and damage to the organization's reputation.

Memorandum

Subject: Unethical Practices in Budget Preparation and Mitigation Strategies

To: CEO

Dear CEO,

As you know, ethical practices are critical in all aspects of business, including budget preparation. Unfortunately, some budget preparers may be tempted to incorporate unethical practices in order to meet deadlines or achieve certain objectives. In this memo, I will outline some unethical practices that budget preparers may engage in and provide recommendations on how to mitigate them.

Conflict of interest: Budget preparers may have a conflict of interest if they have a personal stake in the outcome of the budget. For example, a budget preparer who is also a vendor may be tempted to inflate the budget for their own products or services. To mitigate this practice, it is important to ensure that budget preparers have no conflict of interest and that they are not involved in decision-making related to their own products or services.

Unauthorized expenses: Budget preparers may include unauthorized expenses in the budget in order to secure additional funding. This can result in unnecessary expenses that do not align with the organization's goals or priorities. To mitigate this practice, it is important to have clear guidelines and procedures for budget preparation, and to ensure that all expenses are authorized and necessary.

Lack of transparency: Budget preparers may withhold information from stakeholders in order to manipulate the budget. This can result in an incomplete and unreliable budget that does not accurately reflect the organization's financial position. To mitigate this practice, it is important to ensure that all stakeholders have access to accurate and complete information, and to encourage open and transparent communication.

As a consultant, I strongly recommend that organizations take steps to mitigate these practices and ensure that all budget preparation activities are conducted in accordance with ethical standards.

Sincerely,

[Your Name]  

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The Statement a. Company A is selling less than 6,750 units of Gold is correct.

This can be calculated by dividing the total fixed costs (£54,000) by the amount of fixed costs covered by each unit sold (£8), which gives us the break-even point of 6,750 units. Since the company is currently having losses, it means they are selling less than the break-even point.
Option b is a possible solution to help the company improve their situation, but it is not necessarily true based on the information provided. Option c is not relevant to the given information. Option d is not true as only option a is correct.

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To calculate the firm's weighted cost of capital using the given information.

Here's a step-by-step explanation:

1. Calculate the weights of debt and equity in the capital structure:
Weight of debt = Total debt / (Total debt + Total equity) = P60,000,000 / (P60,000,000 + P140,000,000) = 0.3
Weight of equity = Total equity / (Total debt + Total equity) = P140,000,000 / (P60,000,000 + P140,000,000) = 0.7

2. Find the after-tax cost of debt:
After-tax cost of debt = Pretax cost of debt × (1 - Tax rate) = 12% × (1 - 0.4) = 0.12 × 0.6 = 0.072 or 7.2%

3. Multiply the cost of debt, cost of equity, and their respective weights:
Weighted cost of debt = After-tax cost of debt × Weight of debt = 7.2% × 0.3 = 0.0216 or 2.16%
Weighted cost of equity = Cost of equity × Weight of equity = 14.5% × 0.7 = 0.1015 or 10.15%

4. Calculate the firm's weighted cost of capital (WACC) by adding the weighted costs of debt and equity:
WACC = Weighted cost of debt + Weighted cost of equity = 2.16% + 10.15% = 12.31%

The firm's weighted cost of capital is 12.31%.

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The static budget variance for operating income for Pilchuck Company in September 2018 is 90,000 U.

Step 1: Create the flexible budget performance report heading
Flexible Budget Performance Report
Pilchuck Company
For the Month Ended September 30, 2018

Step 2: Fill in the actual results for September 2018
Actual Results:
- Sales Revenue: 183,000
- Variable Costs: 185,000
- Contribution Margin: (2,000)
- Fixed Costs: 76,000
- Operating Income: (78,000)

Step 3: Fill in the static budget values
Static Budget:
- Sales Revenue: 198,000
- Variable Costs: 77,184
- Contribution Margin: 120,816
- Fixed Costs: 108,816
- Operating Income: 12,000

Step 4: Calculate the static budget variance for operating income
Static Budget Variance = Actual Operating Income - Static Budget Operating Income
Static Budget Variance = (-78,000) - 12,000
Static Budget Variance = -90,000

Since the variance is negative, it's an unfavorable variance. Label it as "U" for unfavorable.

Therefore, the static budget variance for operating income for Pilchuck Company in September 2018 is 90,000 U (unfavorable).

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The cash discount available (assuming a 360-day year) is equivalent to an effective annual interest rate of is equal to  57.6%. The correct option is c.

The company can receive a 3.2% discount off the purchase price if they pay within 10 days under the cash discount terms of 3.2/10, n/30.

Effective Annual Interest Rate = (1 - Discount %)^(360/days past discount) - 1

The company has 10 days to make the payment in this instance before it loses the discount. As a result, the number of days after the discount would be 20 (30 - 10).

Effective Annual Interest Rate =[tex](1 - 0.032)^{(360/20)} - 1[/tex]

Effective Annual Interest Rate = 0.576 = 57.6%

The correct option is (c) 57.6%.

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The information turnaround time refers to the time taken to detect and respond to a defective unit produced during a process. The information turnaround time is 65 minutes.

In this case, the process consists of five steps with a cycle time of 2.6 minutes per unit. Defective units are produced at the third station but are only detected after the fifth station during the final inspection.

To calculate the information turnaround time, we need to consider the time it takes for a unit to pass through the stations from the point it becomes defective to the point it is detected as defective. Since the defective unit is produced at the third station, it must pass through the fourth and fifth stations before being detected at the final inspection.

The time it takes for a unit to pass through two stations is equal to the cycle time multiplied by the number of stations it passes through (2.6 minutes x 2 stations = 5.2 minutes).

Additionally, the inventory held before the last station must be considered. With 23 units in inventory, it will take 23 cycles for the defective unit to be processed through the final station. The time required to process these 23 units is equal to the cycle time multiplied by the number of units (2.6 minutes x 23 units = 59.8 minutes).

Therefore, the information turnaround time is the sum of the time it takes for the defective unit to pass through the stations and the time it takes to process the inventory before the last station (5.2 minutes + 59.8 minutes = 65 minutes).

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During 2021, Marigold Corp issued bonds with detachable stock warrants. The amount that should be accounted for as part of Marigold's stockholders' equity, by allocating the proceeds from the issuance between the bonds and the detachable stock warrants is $34,000.

Explanation:
First, we need to find the total proceeds from the issuance. The bonds were issued at 105, meaning they were sold at 105% of their face value:

340,000 (face value) x 1.05 = $357,000 (total proceeds from bonds)

Next, we need to determine the portion of the proceeds attributable to the bonds without the stock warrants. The market value of the bonds without the warrants was quoted at 95:

340,000 (face value) x 0.95 = $323,000 (proceeds attributable to bonds without warrants)

Now, we can calculate the proceeds attributable to the stock warrants by subtracting the proceeds attributable to the bonds without warrants from the total proceeds:

$357,000 (total proceeds) - $323,000 (proceeds attributable to bonds without warrants) = $34,000 (proceeds attributable to stock warrants)

Therefore, $34,000 of the proceeds from the issuance should be accounted for as part of Marigold's stockholders' equity.

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Enforcement in a timely manner is the final and most critical step in the development of an ethics code program.

Developing an ethics code program is an important step for any organization looking to promote ethical behavior and prevent unethical conduct. Such a program typically includes the development of a code of conduct or code of ethics that outlines the ethical principles and values that the organization expects its employees to uphold.

While developing a code of conduct is important, it is equally important to ensure that the code is effectively communicated to all employees and that there are mechanisms in place to enforce the code. Enforcement in a timely manner is the final and most critical step in the development of an ethics code program.

Enforcement mechanisms can include training programs, internal audits, reporting mechanisms, and disciplinary procedures. The goal of these mechanisms is to encourage employees to report any ethical violations or concerns, and to ensure that appropriate action is taken when violations are discovered. By enforcing the ethics code program in a timely and consistent manner, organizations can promote a culture of ethical behavior and minimize the risk of unethical conduct.

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b. product class.  A positioning strategy that positions the product as being associated with a particular category of products is using a product class positioning base.

This means that the product is being positioned based on the category or type of product that it is, rather than based on its specific features or benefits, or the characteristics of its users or competitors.

For example, a company that produces a new brand of soda may position the product as being part of the soft drink product class, emphasizing its similarities to other popular sodas like Coke and Pepsi. By positioning the product in this way, the company hopes to tap into the existing demand for soft drinks and position their product as a viable alternative to other established brands in the category.

Other common positioning bases include competitor positioning (emphasizing the product's advantages over specific competitors), product user positioning (emphasizing the characteristics or needs of the target customer), and price and quality positioning (emphasizing the product's value proposition in terms of price and quality).

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The correct answer is c) a hypothesis. A hypothesis is an informed guess or assumption about a certain problem or set of circumstances. It is often used in scientific research to guide experiments and investigations.

A hypothesis is a statement that can be tested and potentially proven or disproven through evidence and experimentation. It is an important tool in the scientific method as it allows researchers to make predictions about the outcome of their experiments. However, it is important to note that a hypothesis is not a definitive answer, but rather a starting point for further investigation. It is based on a set of circumstances or observations, and is often informed by previous research and knowledge in the field. A well-formulated hypothesis is essential to good research design and can help guide the entire research process.

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Based on the information provided, the beginning balances in the ledger accounts on July 1, 2022, are as follows:

Cash: $5,230 (Debit)
Accounts Receivable: $1,200 (Debit)
Supplies: $690 (Debit)
Accounts Payable: $400 (Credit)
Unearned Service Revenue: $1,120 (Credit)
Share Capital: $3,600 (Credit)
Retained Earnings: $2,000 (Credit)

After recording all the transactions and adjusting entries for July, the ledger accounts will be updated accordingly. Some key transactions and adjustments include:

- Issuing 20,000 shares of common stock for $50,000 cash
- Recognizing revenue from the advance payment from Thunder Bay Technologies ($10,000)
- Adjustment of prepaid insurance and prepaid rent
- Equipment depreciation of $500 per month
- Accrual of interest on the note payable
- Recording salaries, advertising, and income tax expenses

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The answer to the question is C.Job rotation is an effective way to develop a more versatile and skilled workforce, and it can help organizations improve their overall performance and competitiveness. By providing employees with a diverse range of experiences and skills, job rotation can help organizations stay agile and adaptable in the face of changing market conditions and customer needs.

job rotation. Cross-training employees by rotating them through different jobs within the organization is an effective way to develop their skills and knowledge across a variety of areas. Job rotation allows employees to learn new skills, gain exposure to different work environments, and become more adaptable to change.

It also provides employees with opportunities for personal and professional growth, as they are able to explore different roles and responsibilities within the organization. Job rotation is different from job enrichment and job enlargement. Job enrichment involves adding more meaningful and challenging tasks to an existing job, while job enlargement involves expanding the scope of an existing job to include additional tasks and responsibilities. Job mentoring, on the other hand, involves pairing a less experienced employee with a more experienced mentor who can provide guidance and support.

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Baskin Robbins' approach to conducting research on new ice cream flavors and products by selecting 100 males and 100 females at random is an example of stratified sampling.

Baskin Robbins conducting research on possible new ice cream flavors and products by selecting at random 100 males and 100 females in order to collect data is an example of random sampling. Random sampling involves selecting individuals at random from a population with each individual having an equal chance of being selected. This method ensures that the data collected is representative of the population as a whole. In this case, Baskin Robbins is trying to get an idea of what flavors and products may appeal to their customers as a whole and not just a specific group, hence why they are selecting both males and females. The data collected from this sample can then be analyzed to determine which flavors and products may be worth investing in. This ensures that both males and females are proportionately represented in the study.Your answer: d) stratified In this method, the population is divided into subgroups (in this case, gender) and a random sample is taken from each subgroup to collect data.

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Joe sees a 2012 Ford Mustang with a leather interior and 120000 miles on it and tells his friend Tristan that the car is worth 12000 he is using money as a standard numerical monetary unit.

A unit of money is a common numerical financial unit used to assess the market worth of products, services, and other transactions. It provides a standard reference point for expressing value across various items and is employed to calculate the cost of goods and services in the economy.

Money is employed as a unit of measurement because it is a commonly recognized form of exchange that can be used to determine the worth of products and services. It is the ideal unit of account because it is fungible, countable, and divisible.

As a result, the significance of the money are the aforementioned.

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The correct answer is (a) a corporate officer acting on behalf of the corporation. When an employee commits a tort while carrying out their employment obligations, the question of liability arises.

In general, an employer can be held vicariously liable for the torts committed by their employees in the course of their employment. However, there are some situations in which an employee may avoid liability for their actions.

Option (a), a corporate officer acting on behalf of the corporation, is an example of such a situation. In this case, the corporate officer is acting as an agent of the corporation, and their actions are considered to be those of the corporation itself.

As a result, the corporation would be liable for any torts committed by the officer while carrying out their employment obligations.

Option (b), a servant following the instructions of his master, is not necessarily a situation where an employee would avoid liability for their actions.

While an employee who is following the lawful and reasonable instructions of their employer may have some protection, they can still be held liable if they commit a tort.

Option (c), an agent carrying out the orders of his principal, is similar to the situation in (a), where the agent is acting on behalf of the principal.

In this case, the principal would be liable for any torts committed by the agent in the course of their employment.

In summary, an employee may avoid liability for torts committed while carrying out their employment obligations if they are acting on behalf of a corporation or principal.

However, in most cases, an employer can be held vicariously liable for the actions of their employees.

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True, the method you are referring to is called simulation prototyping. In this valuation method, a scaled-down version of a system is created and tested for its costs and benefits. Simulation prototyping is a useful technique for evaluating the feasibility and effectiveness of a proposed solution before implementing it on a larger scale.

The process typically involves creating a simplified model of the system, often in the form of a computer simulation, and analyzing its performance under various conditions. This allows decision-makers to identify potential issues and make informed choices about the best course of action.

Payback analysis and net present value are other valuation methods used for evaluating the financial aspects of a project, but they do not involve creating a scaled-down version of a system for testing.

Payback analysis focuses on the time it takes for the initial investment to be recovered, while net present value assesses the profitability of a project by calculating the difference between the present value of cash inflows and outflows.

In summary, it is true that simulation prototyping is a valuation method that takes a scaled-down version of a system and tests it for its costs and benefits, helping to identify potential issues and make informed decisions before full-scale implementation.

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B) Influence the spending habits of men.Many professional sports teams have started targeting ads to females because women have been found to have a significant influence on the spending habits of men.

While all of the options listed could be factors in why professional sports teams are targeting ads to females, the most significant reason is B) because women often influence the spending habits of men. Many men and women watch sports, but advertisers are recognizing that women play a vital role in the purchasing decisions of their households.

By targeting ads to females, sports teams hope to reach a wider audience and increase their overall revenue. However, it is essential to note that women are also becoming an increasingly important fan base for sports teams, and they now make up a more significant portion of the overall fan base for many sports.

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The goodwill recorded by Large Company in connection with this acquisition of Small Company would be $30,000

In the acquisition of Small Company by Large Company for $50,000 cash, the goodwill recorded by Large Company can be calculated using the following steps:

1. Determine the fair value of the net assets acquired:
  Fair value of assets = $90,000
  Fair value of liabilities = $70,000
  Net assets acquired = Fair value of assets - Fair value of liabilities
  Net assets acquired = $90,000 - $70,000 = $20,000

2. Calculate the purchase price paid by Large Company:
  Purchase price = $50,000 cash

3. Determine the goodwill recorded by Large Company:
  Goodwill = Purchase price - Net assets acquired
  Goodwill = $50,000 - $20,000 = $30,000

Therefore, the goodwill recorded by Large Company in connection with this acquisition of Small Company for $50,000 cash should be $30,000.

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One form of informal reward that a manager may give when exercising leadership is praise. The correct option is (b). Praise is a verbal or written expression of approval, admiration, or recognition for an employee's work or behavior, and it can be a powerful motivator for employees.

Praise can take many forms, such as compliments, thank-you notes, public recognition, or positive feedback during performance reviews or meetings. It can also be tailored to specific behaviors or outcomes that the manager wants to reinforce or encourage, such as teamwork, innovation, customer service, or productivity.

Compared to formal rewards, such as raises, promotions, bonuses, or better job assignments, praise is a more flexible and immediate way to recognize and reinforce desired behaviors and outcomes. It is also a low-cost and high-impact way to show appreciation and build trust and rapport with employees.

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