A perpetual inventory system is a method of tracking inventory in real-time, where inventory balances are continuously updated after every purchase, sale, or return.
It provides an accurate and up-to-date record of the inventory on hand, and helps businesses to make better decisions about purchasing and stocking inventory.
For example, let's say that a company uses a perpetual inventory system to manage their inventory of electronic devices. The company has an initial inventory of 100 smartphones, which are valued at $500 each. Whenever a smartphone is sold, the inventory system automatically updates the inventory balance to reflect the sale.
Suppose the company sells 20 smartphones to customers for $10,000, then the perpetual inventory system would update the inventory balance to 80 smartphones, which are valued at $500 each, or a total of $40,000. If the company then purchases 50 more smartphones for $25,000, the perpetual inventory system would update the inventory balance to 130 smartphones, which are valued at $500 each, or a total of $65,000.
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the beginning merchandise inventory plus cost of goods sold equals the cost of goods available for sale during the period.truefalse
Beginning inventory plus cost of goods sold equals cost of products available for sale for a merchandising organization. False; details are on page 95.
How would you define inventory?
All the goods, merchandise, and supplies that a company keeps on hand in anticipation of selling them for a profit are referred to as inventory. Example: Only the newspaper will be regarded as inventory if a newspaper vendor utilizes a vehicle to distribute newspapers to clients. The car will be considered an asset. Despite the fact that there are other sorts of inventory, the four primary ones are maintenance, repair, and operational supplies, finished goods, work-in-progress, and raw materials and components.
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Which forecast error measure provides an error percentage? A. MD B. MAD C. MAPE D. MSE. MAPE.
The Forecast error is the difference between the cast demand and the factual demand. This is option C, MAPE.
Mean Absolute Percent Error( MAPE) is one of the most generally used KPIs to measure forecast delicacy. MAPE is the sum of each absolute error divided by demand( each period independently).
This is the normal of the error probabilities. The forecast error is the difference between the factual state and the cast for a given period.
Forecast Error is a measure of the delicacy of predictions. There are numerous ways to epitomize cast crimes to give applicable information to the director. It's calculated by taking the difference between the cast value and the factual value and also dividing this difference by the factual value.
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An essential expense (fixed or variable) is one that cannot be reduced in order to save more money, whereas a non-essential expense is one that should be eliminated and directed to savings.
true
false
A non-essential expense is one that should be cut back on and put towards savings, but an essential expense cannot be minimized in order to save more money. false
Household costs including rent, utilities, phone, and internet might be included. Any debts, including credit card debt and buy-now, pay-later obligations, that you are committed to repaying. whatever insurance policies you may have, which you would pay for out of your account. For instance, you must pay for necessities like rent, a mortgage, electricity, groceries, and prescription drugs in order to survive. But, non-essentials include things like clothing, footwear, makeup, video games, gym memberships, and, yes, even a Netflix subscription. Hence, necessary expenses are just that—necessary. Whereas non-essential costs are "wants" that you could live without, essential costs are those that you cannot live without. This type of differentiation between expenses is crucial because it enables us to determine where we may cut or increase spending.
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this is the rate for a riskless security that is exposed to changes in inflation.componen : _____symbol : _____
This is the rate for a riskless security which is exposed to changes in inflation. Component: Real Interest Rate Symbol: r
Real Interest Rate will refers to the interest rate that is adjusted for inflation. It represents the rate at which the purchasing power of an investment increases over time after accounting for the effects of inflation.
To calculate the real interest rate, the nominal interest rate is adjusted for inflation using an inflation rate. The formula for calculating the real interest rate is:
Real Interest Rate =Nominal Interest Rate-Inflation Rate
For example, if the nominal interest rate on a bond is 5% and the inflation rate is 2%, the real interest rate would be 3% (5% - 2%).
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which of the following departments could not benefit from activity-based costing analysis? select one: a. human resources b. finance and accounting c. production
The human resource, finance and accounting departments could not benefit from activity-based costing analysis.
Option A and B are correct.
Which of the following is an advantage of activity-based learning?Product and service costs can be more accurately calculated using activity-based costing, allowing for more precise pricing decisions. It enhances comprehension of cost drivers and overheads; and makes it easier for managers to reduce or eliminate activities that are expensive and don't add value.
What is the ABC costing method?A method of costing known as activity-based costing (ABC) identifies activities within an organization and assigns the cost of each activity to all products and services based on how much each one is actually used. As a result, this model places more overhead (indirect costs) into direct costs than traditional costing does.
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Which purchase would lead to decreasing marginal utility? Question 4 options: a second winter coat food in bulk to save money in the long run necessities a car to substitute for riding the bus
Purchasing an extra winter coat. The additional satisfaction a consumer receives from consuming more products and services is known as marginal utility. Each new unit changes the utility of the system.
Which scenario exemplifies a situation in which marginal utility would decrease?One typical good with diminishing marginal value is food. Consider an apple as an illustration. An apple is pretty valuable if you're famished. Yet, as you consume more apples, you become less hungry, decreasing the value of each new apple.
What often falls when consumption rises?According to the economics principle known as the rule of diminishing marginal utility, the satisfaction you get from each individual unit declines as your consumption does.
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operations managers most commonly deal with which type of forecast? A. Environmental B. Demand C. Technological D. Economic
Factors Influencing the Prediction of Product Demand In operations management, the demand forecast is given a lot of weight. Forecasting consumer demand for their goods or services is a common task for operations managers. Management might require long-term forecasts of overall demand. The answer is (B)
What is meant by Operations management?The field of management known as operations management is tasked with planning, organizing, and directing the production process as well as revamping internal business processes for the creation of goods and services. It entails the accountability for making sure that company operations are effective in satisfying client needs while utilizing the fewest resources possible.
Managing a whole production or service system, which is the process that turns inputs
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Why should you encourage Derin to use groups to make decisions? Multiple Choice O Groups seek decisions that are good enough. O Groups subsume the primary goal with secondary goals. O Groups have a greater pool of knowledge. Groups cut down on the variety of ideas.
We should encourage Derin to use groups to make decisions because Groups have a greater pool of knowledge , the correct option is (c) .
The Groups have the potential to draw on the knowledge, skills, and experience of multiple individuals, which can lead to a wider range of perspectives and a greater diversity of ideas.
This can result in better decision-making, as groups are able to consider a broader range of options and identify potential flaws or limitations in individual perspectives .
The groups can help to identify and address potential biases or blind spots in decision-making, as different individuals may have different assumptions, values, or priorities that influence their perspectives .
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The given question is incomplete , the complete question is
Why should you encourage Derin to use groups to make decisions ?
(a) Groups seek decisions that are good enough.
(b) Groups subsume the primary goal with secondary goals.
(c) Groups have a greater pool of knowledge .
(d) Groups cut down on the variety of ideas .
when analysts and investors determine the value of a firm's stock, what should they consider?
When analysts and investors determine the value of a firm's stock, they should consider a range of factors that can affect the company's financial performance and future prospects.
Some of the key factors to consider include: Financial performance: Investors will want to review the company's financial statements, including its income statement, balance sheet, and cash flow statement, to assess its profitability, liquidity, and solvency.
Management team: Investors will want to assess the quality of the management team and their track record of delivering results and executing on their strategy.
Competitive position: Analysts will consider the company's competitive position in the market, including its market share, customer base, and pricing power.
Macro-economic trends: Analysts will also consider broader economic trends, such as interest rates, inflation, and currency exchange rates, that could impact the company's financial performance.
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Although GDP is a reasonably good measure of a nation's output, it does not necessarily include all transactions and production for that nation. Which of the following scenarios are either not accounted for or measured inaccurately by either the income or the expenditure methods of calculating GDP for the United States?O The variety of goods available to consumers O The costs of overfishing and other overly intensive uses of resourcesO The value produced by doing your own laundryO Funds spent by city governments to renovate their buildings
The scenario are either not accounted for or measured inaccurately by either the income or the expenditure methods of calculating GDP for the United States is The value produced by doing your own laundry
What is Gross Domestic Product?
Gross domestic product or GDP is a broad monetary measure of a nation’s overall economic activity. It is a measure of the value of all final goods and services produced in a period.
GDP is also used to measure a nation’s standard of living. It is the sum of all consumption, consumer spending, government spending, the country’s investment, business capital expenditures and total net exports, i.e. difference of the total exports less total imports.
The value produced by doing your own laundry is not accounted for or measured inaccurately by either the income or expenditure methods of calculating GDP for the United States.
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What is the conversion 90 euros to dollars ?
90 euros is approximately equal to 102.6 US dollars as of February 20, 2023.
The conversion rate of euros to dollars can vary over time, but as of February 20, 2023, 1 euro is approximately equal to 1.14 US dollars.
So to convert 90 euros to US dollars, you would multiply 90 by 1.14:
90 euros * 1.14 USD/euro = 102.6 USD
Euro is the currency used by many countries in the European Union, as well as some other European countries. The euro symbol is €, and it is abbreviated as EUR. The euro is the second most traded currency in the world after the US dollar.
Dollar is the currency used in many countries around the world, including the United States, Canada, Australia, New Zealand, and several countries in the Caribbean. The symbol for the US dollar is $, while the symbol for the Canadian dollar is C$, the symbol for the Australian dollar is A$, and the symbol for the New Zealand dollar is NZ$. The US dollar is the most widely used currency in the world, and it is used as a reserve currency by many countries.
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janlea co. had total net earnings of $158,600 this past year and paid out 60 percent of those earnings in dividends. there are 84,000 shares of stock outstanding at a current market price of $18.43 a share. if the dividend growth rate is 2.8 percent, what is the required rate of return?
The provided assertion indicates that an 8.95% return is necessary.
What do company earning mean?The outcomes of a company's bottom line are most frequently linked to earnings. The bottom line displays the revenue a business has generated after deducting all of its costs. Net profit, net profits, or net income are all names for this metric.
Are returns profits or earning?Income is the amount of money that a business makes before subtracting costs. In contrast hand, earnings, which are determined by deducting costs, interest, and fees from revenue, reflect the profit that a business has made.
We can use the dividend discount model (DDM) formula:
Stock price = Dividend / (Required rate of return - Dividend growth rate)
We are given the following information:
Net earnings = $158,600
Dividend payout ratio = 60%
Shares outstanding = 84,000
Market price = $18.43
Dividend growth rate = 2.8%
First, we need to calculate the total dividends paid:
Total dividends = Net earnings x Dividend payout ratio
Total dividends = $158,600 x 0.6
Total dividends = $95,160
Next, we can calculate the dividend per share:
Dividend per share = Total dividends / Shares outstanding
Dividend per share = $95,160 / 84,000
Dividend per share = $1.13
Now, we can use the DDM formula to calculate the required rate of return:
$18.43 = $1.13 / (r - 0.028)
Multiplying both sides by (r - 0.028), we get:
$18.43r - $0.52 = $1.13
$18.43r = $1.13 + $0.52
$18.43r = $1.65
r = $1.65 / $18.43
r = 0.0895 or 8.95%
Therefore, the required rate of return is 8.95%.
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Which financial statement reports assets, liabilities, and stockholders' equity?
a. Retained earnings statement.
b. Income statement.
c. Balance sheet.
d. Statement of cash flows.
The correct option is C, Balance sheet financial statement reports assets, liabilities, and stockholders' equity.
The balance sheet is structured in a way that reflects the fundamental accounting equation, which states that assets equal liabilities plus equity. The assets section includes items such as cash, accounts receivable, inventory, property, and equipment, while the liabilities section includes items such as accounts payable, loans, and other debts. The equity section includes items such as retained earnings and common stock.
The balance sheet is useful for investors, creditors, and other stakeholders who are interested in understanding the financial health of a company. By analyzing the balance sheet, they can assess the company's liquidity, solvency, and financial stability, and make informed decisions about whether to invest in or lend to the company.
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What is inventory or stock?
Inventory or stock refers to the goods or materials that a company holds for the purpose of selling or producing a product.
This includes finished goods, raw materials, work-in-progress, and any other items that are held by the company for sale or use in the production process.
Inventory is a critical component of any business that deals in physical products, as it represents a significant investment of capital. Proper inventory management is essential to ensure that the company has enough stock to meet demand, while avoiding excess inventory that ties up capital and increases storage costs.
Inventory is typically managed using specialized software systems that track the movement of goods in and out of the warehouse or production facility, as well as their current stock levels. Effective inventory management helps companies to optimize their operations, reduce costs, and maximize profitability.
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jon’s company has total equity of $1,725, net working capital of $105, long-term debt of $880, and current liabilities of $2,000. what is the company's net fixed assets?
The company's net fixed assets are $ 845
We can use the accounting equation to determine the company's net fixed assets:
Assets = Liabilities + Equity
Net working capital is a component of current assets, which can be calculated as:
Current Assets = Net Working Capital + Current Liabilities
Substituting the given values, we get:
Current Assets = $105 + $2,000 = $2,105
Total Assets can be calculated as the sum of Current Assets and Net Fixed Assets:
Total Assets = Current Assets + Net Fixed Assets
Rearranging the accounting equation, we get:
Net Fixed Assets = Total Assets - Current Assets
Substituting the given values, we get:
Net Fixed Assets = Equity + Long-term Debt - Current Assets
Net Fixed Assets = $1,725 + $880 - $2,105
Net Fixed Assets = $845
Therefore, the company's net fixed assets are $1,500.
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how will the use of positive leverage benefit a real estate investor...?
Leverage is the use of espoused capital( debt capital) to carry out an investment or design. Positive leverage can increase returns.
Positive Leverage and Real Estate Investment Strategy. Positive leverage can increase returns on real estate investments, and occasionally significantly if there's a significant capital gain. This strategy can help you take your unleveraged returns below 10 to achieve double- number ROE.
Leverage is an investment strategy that uses espoused plutocrat- further specifically, the use of colorful fiscal instruments or espoused capital- to increase the implicit return on an investment. influence uses espoused capital or debt to increase the implicit return on an investment.
In the case of real estate, the most common way to use an investment is with your own plutocrat or a mortgage. influence works in your favor when a property's value goes up, but can also affect in losses when the value goes down.
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The nominal interest rate is equal to the real risk-free rate, plus an inflation premium, plus a default risk premium, plus a liquidity premium, plus a maturity risk premium.TrueFalse
This is true. The nominal interest rate is the real risk-free interest rate plus an inflation premium, a default risk premium, a liquidity premium and a term risk premium.
Nominal may also refer to the advertised or stated rate of interest on a loan without taking into account fees or compound interest.
The interest rate set by the Federal Reserve, the Federal Funds Rate, is the short-term nominal interest rate on which other interest rates charged by banks and financial institutions are based.
Investors consider real interest rates rather than nominal interest rates to avoid a loss of purchasing power due to inflation. APY (Annual Yield) is the effective interest rate and tends to be more relevant to borrowers and lenders than nominal or estimated interest rates.
Central banks set short-term nominal interest rates. This forms the basis for other interest rates charged by banks and financial institutions. Keeping nominal interest rates artificially low after a major recession could stimulate economic activity through lower real interest rates, encouraging consumer borrowing and spending.
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why are for agi deductions preferable to from agi deductions
Deductions "for AGI" are generally considered preferable to deductions "from AGI" because they offer more tax benefits, greater flexibility, and a higher deduction limit.
"AGI" stands for "adjusted gross income" and refers to the total income an individual or business has earned in a given year, minus certain allowable deductions such as retirement contributions, health savings account contributions and some self-employment expenses. Deductions "for AGI" (also known as "above-the-line" deductions) are taken before the calculation of AGI, while deductions "from AGI" (also known as "below-the-line" deductions) are taken after the calculation of AGI.
Deductions "for AGI" are generally considered preferable to deductions "from AGI" for several reasons:
Eligibility for other tax benefits: Deductions "for AGI" can reduce a taxpayer's AGI, which can make them eligible for other tax benefits that are based on AGI, such as tax credits or itemized deductions.Higher deduction limit: Deductions "for AGI" generally have a higher limit than deductions "from AGI". For example, the deduction limit for contributions to a traditional IRA is $6,000 for taxpayers under age 50, but this limit can be increased by an additional $1,000 for taxpayers who are 50 or older. This means that taxpayers can deduct more money "for AGI" than they can deduct "from AGI."Greater flexibility: Deductions "for AGI" are not subject to phase-out limitations or other restrictions that apply to deductions "from AGI." This makes them a more flexible and reliable tool for reducing taxable income.Simplified tax preparation: Deductions "for AGI" can make tax preparation simpler and less time-consuming, as they can be taken directly on the front page of the tax return. Deductions "from AGI," on the other hand, require taxpayers to itemize their deductions and calculate the value of each deduction separately.Overall, deductions "for AGI" are generally preferable to deductions "from AGI" because they offer more tax benefits, greater flexibility, and a higher deduction limit. However, the specific tax circumstances of an individual or business can vary, so it is important to consult a tax professional for personalized advice.
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In terms of attracting and retaining employees from various backgrounds, a. organizations that discriminate may have higher compensation costs because of drawing from a larger pool of workers b. if an organization develops a reputation for valuing only a subset of workers, those preferred workers will tell their friends who are similar, thus increasing the overall numbers of potential applicants and workers.
c. recruitment advertisements featuring heterogeneous workers have no effect on minorities' desire to work for organizations.
d. if an organization develops a reputation for valuing alltypes of workers, this will increase the organization's ability to compete in tight labor markets.
e. All of the above are true.
If an organization develops a reputation for valuing all types of workers, this will increase the organization's ability to compete in tight labor markets. Here option D is the correct answer.
Organizations that value all types of workers and promote diversity and inclusion can attract and retain employees from various backgrounds. A diverse workforce can bring new perspectives, ideas, and solutions to the organization, leading to greater innovation and creativity.
It can also help the organization better understand and serve its diverse customer base. In addition, having a reputation for valuing diversity and inclusion can improve the organization's image and attract a broader pool of applicants, especially in tight labor markets where competition for top talent is high.
In contrast, organizations that discriminate against certain groups of people may limit their applicant pool and may face higher compensation costs to attract and retain employees. Discrimination can also lead to negative publicity and damage the organization's reputation, leading to difficulty in attracting qualified applicants and even losing existing employees.
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assume that sugar-based soft drinks are produced in a market shown on the graph above. answer the following questions based on the information given in the graph. (a) to reduce the consumption of sugary soft drinks, suppose the government imposes a $2 per-unit sales tax on soft drinks. (i) will the price of soft drinks increase by the full amount of the per-unit sales tax? explain. (ii) calculate the tax revenue the government can collect from the sale of soft drinks. show your work. (iii) will the consumer surplus increase, decrease, or stay the same after the per-unit sales tax? (iv) calculate the deadweight loss created by the per-unit sales tax. show your work.
Drinks will cost more for consumers to purchase, with the producer receiving a higher price plus tax. It will increase by exactly the same amount as the tax would if it were levied on producers rather than consumers.
What is tax?In order to pay for general government services, goods, and activities, local, state, and federal governments must collect mandated payments or charges from citizens and corporations.
With a skilled labor population and a sophisticated high-income economy, Romania is home to the 8th highest nominal GDP in the European Union after adjusting for purchasing power parity.
The tax levied, which is $2 per unit multiplied by the number of units sold, represents the tax revenue that the government will be able to collect.
Due to the leftward shift of the demand curve caused by lower demand, consumer surplus will decline. Deadweight loss is the price of market inefficiency, which in this case results in decreasing demand is a case.
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garrett has been told by management that his project must be completed on time. his best estimates are more than two weeks after the absolute deadline. which technique could he use to get a functional system on time?
Timeboxing is the method he might employ to complete the system on schedule.
What exactly does "Timeboxing" entail?Making sure you spend your time wisely is the goal of timeboxing. You need to give each assignment a clear deadline in order to employ this strategy. When a timebox is complete, you evaluate your performance and proceed to the following one. Timeboxing, which is a part of agile principles, assigns a defined and maximum amount of time to the an activity, known as a timebox, inside which scheduled activity takes happen. It is employed by agile project management methodologies as well as for individual time management.
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The economy has been very volatile lately. There is a 40% chance of recession and a 60% chance of a boom. Stock A would have a return of −15% if there was a recession but, a 40% return in a boom economy. What is the expected return for Stock A?A. −18%B. −15%C. 18%D. 15%E. 40%
Option c: The economy has been very unstable lately. The expected return for the stock is 18%.
What happens during recessions?
Recessions are characterized by prolonged periods of low or negative real GDP (output) growth, accompanied by large increases in unemployment. A recession also weakens many other economic indicators.
What exactly causes the recession?
Rising interest rates are often cited as the primary cause of recessions, but there are many others. The war between Russia and Ukraine, and the impact on energy and commodity prices contributing to higher inflation, are two anomalous events plaguing markets at the moment.
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moving first pays off when the time lead is used to create:
Moving first pays dividends when the extra time is used to produce essential resources that are valuable, uncommon, difficult to duplicate, and non-replaceable. Anything less puts the operational effectiveness arms race at risk.
Your company may have a chance if you can develop resources like brand, scale, network effects, switching costs, or other essential assets. Yet if you misjudge the market or execute poorly, failure or direct competition are waiting. There isn't much magic in eBay's servers, Intel's processors, Oracle's databases, or Microsoft's operating systems that earlier competitors haven't at some point improved upon. This is true of the majority of technology. Yet, the advantage that each of these tech-enabled businesses had was used to generate network effects, switching costs, data assets, and to contribute to the development of strong.
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a dollar today is worth more than a dollar tomorrow if the interest rate is positive.
a. true b. false
Answer:
a. true
Explanation:
a dollar today is worth more than a dollar tomorrow if the interest rate is positive.
a. true
in terms of operating flexibility, what are three things that llcs are not required to do?
Answer:
Keep Minutes, Hopd Annual Meetings, File Written Solutions
Explanation:
What is the quantity according to the quantity theory of money?
According to the quantity theory of money, the general value level of labor and products is relative to the cash supply in an economy — accepting the degree of genuine the result is reliable and the speed of money is consistent.
The amount of cash is the cash supply, or the aggregate sum of promptly accessible assets — including money, coins, and ledger adjusts — coursing in the economy.
The cash supply at times displays a cozy relationship with key financial factors, like ostensible total national output (Gross domestic product) and cost levels. It proposes that between the progressions in the cash supply and the general cost level, there is a mechanical and a decent corresponding relationship.
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The money-creating ability of the banking system will be less than the maximum amount indicated by the money multiplier when:
The money-creating ability of the banking system will be less than the maximum amount indicated by the money multiplier when: people hold a portion of their money in the form of currency.
In fractional reserve banking, the cash multiplier (or store multiplier) impact demonstrates the way that banks can re-loan a piece of the stores close by to expand how much cash is in the economy. Along these lines, business banks affect monetary results.
The cash multiplier tells us by how often a credit will be "duplicated" as it is spent in the economy and afterward re-stored in different banks.
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thom is the marketing manager at a consumer products company. the expensive ad campaign he planned has flopped so far, but rather than scrap it and try something else, he decides to invest more money in the campaign and run ads in more publications. what term describes thom's actions?
The statement's implication is that the solution is increased dedication.
What is a manager's job description?Manages employees, plans, and evaluates departmental actions to meet departmental goals. maintains personnel by bringing in, choosing, onboarding, and teaching new hires. makes sure that the workplace is safe, private, and lawful. develops chances for personal development.
Are managers bosses?A manger is someone with a degree of authority or duty within the business or organisation, as opposed to a supervisor, who is merely the person over you in the organisational structure. The individual who oversees you is your supervisor. This individual occasionally serves as the boss.
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What are the examples of allowable deductions from gross income?
Some examples of allowable deductions from gross income include Business expenses.
Gross income, also known as gross revenue or gross sales, refers to the total amount of revenue generated by a business before any deductions or expenses are taken into account. This includes all sources of income such as sales of goods and services, rental income, interest income, and other sources of revenue.
Gross income is an important metric for businesses as it provides an indication of the overall financial health of the business and its ability to generate revenue. It is also used to calculate other financial metrics such as gross profit margin and net income.
It is important to note that gross income does not take into account any expenses or deductions, such as the cost of goods sold, salaries, rent, or other expenses, that a business incurs in order to generate revenue. As such, gross income should not be used as a measure of profitability but rather as a measure of revenue generation.
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which party transfers the right of possession and use of a good for a term in return for consideration? A. Lessor B. Franchisee C. Manager
The party that transfers the right of possession and use of a good for a term in return for consideration is the lessor. Option A is correct.
A lessor is a person or entity that owns an asset or property and leases it to another person or entity, called the lessee, in exchange for payment of rent or other consideration.
In a lease agreement, the lessor grants the lessee the right to use and possess the asset or property for a specified period of time, subject to certain terms and conditions. The lessee has the right to use the asset or property, but ownership remains with the lessor.
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