14. For each of following relations with no repeating group, indicate (1) every determinant (separate each determinant using a ;), (2) the most appropriate primary key for the relation and (3) the violation of the lowest normal form. Minus one point for each mistake. a. Contract (ContractBudget, ContractID, ConsultantID, ConsultantName, EmployeeID, ContractDescription, EmployeeName) Assumptions: (1) A consultant can work on more than one contract; (2) An employee can work on more than one contract; and (3) A contract can only have one employee and one consultant. Determinant(s): Primary key(s): Lowest normal form violation: Instruction (StudentID, InstructorID, CourseID) Assumptions: (1) A course can be taught by many instructor (2) A student can have more than one course; (3) A student always has the same instructor for the same course; and (4) An instructor only teaches one specific course. Determinant(s): Primary key(s): Lowest normal formal form violation: StudentSport (SportID, SportFee, StudentID, StudentName) b. C. d. e. Assumptions: (1) A student can only play one sport; and (2) A sport has only one fee. Determinant(s): Primary key(s): Lowest normal form violation: Account (CustomerID, BankID, AccountType) Assumptions: (1) A customer can have more than one bank; (2) A customer can have more than one account type with a bank; and (3) A bank can offer more than one account type. eterminant(s): Primary key(s): Lowest normal form violation: Shipping (RoutNo, OriginCity, DestinationCity, Distance) Assumption: Common Sense Determinant(s): Primary key(s): Lowest normal form first violated:

Answer:

The answer is fall and rise

Explanation:

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Answer:

a. selling identical items.

Explanation:

A pure competition market is characterized by many firms selling a homogeneous product in a market with many buyers. There are no dominant suppliers; hence no single or group of sellers can influence the price.  Pure competition is also the perfect competition.

The key characteristics of pure competition are

A. selling identical items.

The company's current stock price is A) $10.92. so, the correct option is A.

Schnusenberg Corporation just paid a dividend of D0 = $0.75 per share, and that dividend is expected to grow at a constant rate of 6.50% per year in the future. The company's beta is 1.65, the required return on the market is 10.50%, and the risk-free rate is 4.50%.

We can use the dividend discount model (DDM) formula to calculate the price of the stock that is:

PV = (D1/ (r - g) )+ D0/ (1+r)1+ D0/ (1+r)2 + D0/ (1+r)3 + ...+ D0/ (1+r)n

Where, PV = Present Value of the stockD1 = Dividend one year from now

r = Required rate of return

g = Growth rate of dividend

D0 = Dividend paid today

In the present problem, D0 is $0.75 and the growth rate is 6.50%.

So, D1 = D0 × (1+g)

= $0.75 × (1+6.50%)

= $0.7988

r = Risk-free rate + β × (Market rate of return - Risk-free rate)

= 4.50% + 1.65 × (10.50% - 4.50%)

= 4.50% + 1.65 × 6.00%

= 14.10%

Therefore, the price of the stock today,

PV= $0.7988/ (0.1410 - 0.0650)

=$10.92

So, the company's current stock price is $10.92.

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1. Journal entry to record Mills' investment in the bonds on July 1, 2021:Since Mills Corporation has acquired the bond on July 1, 2021, it should record the acquisition of the bond in its accounting records.

The journal entry to record the bond investment in Mills' accounting records would be as follows:

Date Account Title and Description Debit Credit Jul-01

Investment in Bonds240,000,000

Cash280,000,000(To record the purchase of bonds)

2. Journal entry to record interest on December 31, 2021, at the effective (market) rate:The amount of interest earned on December 31, 2021, is calculated by multiplying the carrying value of the bond as of December 31, 2021, by the market rate of interest, which is 3%.

The journal entry to record the interest revenue earned on December 31, 2021, in Mills Corporation's accounting records would be as follows:DateAccountTitle and DescriptionDebitCreditDec-31Cash2,550,000Interest Revenue2,550,000(To record the receipt of semi-annual interest on bonds)

3. Mills will report its investment in the December 31, 2021, balance sheet at fair value, which is $270.0 million.

4. Journal entry to record the sale:If Mills Corporation decides to sell the bonds, it should record the sale of the bond in its accounting records.

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Answer:

Financial Statements are the reports of a company which provide detailed information about company financial position. The Income statement reports the company revenues and expense for the period whereas Balance sheet reports the company assets and liabilities position.

Explanation:

The Maple Park Theaters Corp. has reported the net of $133,562 in its income statement. The company has planned for reinvesting the 80% of net income into the extension of park. The reinvestment decision is taken by the company management for the purpose of increase revenue. The decision seems to be correct as extension of park and its services will attract more people to the park and ultimately revenue will increase and so profit too.

The final balance in the account, after leaving it for another 7 years at 7% compounded monthly, will be approximately $2,369.10.

To calculate the final balance in the account, we need to consider the deposits made by Paul, the interest earned, and the compounding periods involved. Let's break down the calculation step by step:

Paul has been making deposits of $146.00 at the end of every six months for the last 3 years. Since there are two deposits per year, the total number of deposits made is 3 years × 2 = 6 deposits.

The total amount of deposits can be calculated as follows:

Total Deposits = Deposit Amount × Number of Deposits

Total Deposits = $146.00 × 6 = $876.00

Compounding at 6% Semi-annually:

After the deposits, the accumulated balance will earn interest at a rate of 6% compounded semi-annually for the next 7 years. Since the interest is compounded semi-annually, the number of compounding periods will be 7 years × 2 = 14 periods.

To calculate the balance after the 7-year period at 6% interest, we can use the compound interest formula:

Balance = Total Deposits × (1 + (Interest Rate / Number of Compounding Periods))^(Number of Compounding Periods)

Balance = $876.00 × (1 + (6% / 2))^14

To calculate the final balance, we can use the compound interest formula again:

Final Balance = Balance × (1 + (Interest Rate / Number of Compounding Periods))^(Number of Compounding Periods)

Final Balance = Balance × (1 + (7% / 12))^84

Now, let's calculate the values using the provided information:

Balance = $876.00 × (1 + (6% / 2))^14

Balance ≈ $1,129.864524

Final Balance = $1,129.864524 × (1 + (7% / 12))^84

Final Balance ≈ $2,369.096513

Therefore, the final balance in the account, after leaving it for another 7 years at 7% compounded monthly, will be approximately $2,369.10.

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Answer:

an architect is focused on designing and construction the form space, and ambiance of buildings and other physical environments, whereas, engineers ensure that the design will work by applying scientific principles.

The premium on bonds payable is equal to the difference between the face value of the bonds ($500,000) and the amount the company received when it issued the bonds ($490,000).

Using straight-line amortization, the premium is deducted over the bonds' lifespan; as a result, after 10 years, the premium on securities payable has been fully deducted and the balance is zero.

(a) The issuance of the bonds:

Cash (500 bonds x $1,000 x 0.98) 490,000

Discount on bonds payable 10,000

Bonds payable 500,000

(b) The interest accrual and amortization of the premium or discount as of December 31, 2018:

Interest expense ($500,000 x 6%) 30,000

Bonds due with a discount ($10,000 / 10) 1,000

Cash 29,000

(c) The interest will be paid on January 1, 2019:

Interest expense ($500,000 x 6%) 30,000

Bonds due with a discount ($10,000 / 10) 1,000

Cash 31,000

(d) If the interest for the most recent period has been paid and recorded, the bonds will be redeemed at maturity:

Bonds payable 500,000

Premium on bonds payable 10,000

Cash 510,000

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True. The aggregate supply (AS) curve represents the total quantity of final goods and services that all suppliers in an economy are willing to produce and supply at different price levels

The aggregate supply (AS) curve depicts the total quantity of final goods and services that all suppliers in an economy are willing to produce and supply at different price levels. It represents the relationship between the overall price level in the economy and the total output or GDP that firms are willing to supply. As the price level increases, firms tend to supply more goods and services, resulting in an upward-sloping AS curve. Conversely, as the price level decreases, firms may reduce their production levels, leading to a downward-sloping AS curve in some cases.

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Answer:

Yes , Pablo should get the new sale price

Explanation:

Before the new offer, Pablo spends a total of $30 for three months.

( $10 x 3 months).

With the new offer, It will cost Pablo $25 in hair cuts for three months.

The new price is cheaper by $5.

Pablo will save $5 with the new sale price.

The balance of the merchandise inventory account on the trial balance represents the cumulative value of inventory transactions up to the end of the current period, not just the beginning inventory.

The balance of the merchandise inventory account that appears in the trial balance section of the worksheet does not necessarily represent the stock of goods on hand at the beginning of the current period.

The merchandise inventory account reflects the value of the goods that a company has purchased for the purpose of resale. It includes the cost of acquiring the goods, such as the purchase price, transportation costs, and any other costs incurred to bring the goods to the company's premises. The balance of this account represents the total value of the inventory at a specific point in time, typically at the end of an accounting period.

The stock of goods on hand at the beginning of the current period is determined by taking the inventory balance from the previous period and adjusting it for any changes that occurred during the current period, such as purchases, sales, returns, and adjustments for damaged or obsolete goods. This adjusted balance is then carried forward as the beginning inventory for the current period.

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Answer:

    She have two opportunity cost: 1. Shoes

                                                          2. Dress

   With the return back money of $2

            Opportunity cost is the return of a foregone option less than the return on your chosen option.

The purpose of the Uniform Partnership Act (UPA) is to provide a standardized set of rules and regulations that govern the formation, operation, and dissolution of partnerships. It serves as a legal framework to ensure fairness, clarity, and consistency in partnership relationships.

The Uniform Partnership Act is a model statute that has been adopted by many states in the United States. Its main objective is to establish a uniform set of rules for partnerships, promoting consistency and predictability in partnership law across different jurisdictions.

The UPA addresses various aspects of partnership operations, including the formation of partnerships, the rights and responsibilities of partners, the distribution of profits and losses, decision-making processes, and the dissolution and winding up of partnerships.

It provides guidelines for determining the rights and liabilities of partners, the management of partnership affairs, and the distribution of assets upon dissolution.

By providing a standardized framework, the UPA helps partners understand their legal rights and obligations, mitigates potential disputes, and facilitates smooth partnership operations.

It also offers protection to partners by establishing default rules in the absence of a formal partnership agreement. The UPA promotes transparency and clarity in partnership transactions, enabling partners to make informed decisions and fostering trust among partners.

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Under U.S. law, if a copyright holder learns of a violation of their copyright, they have the legal right to file a civil suit against the alleged infringer.

This means that the copyright holder can seek damages for any losses they may have incurred as a result of the infringement. Additionally, if the infringement is particularly egregious, the copyright holder may choose to start criminal litigation against the infringer.

Criminal litigation can result in fines and even imprisonment for the infringer, depending on the severity of the violation. Ultimately, the copyright holder has the option to pursue either civil or criminal action, or both, depending on the circumstances of the case.

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Answer:

See below

Explanation:

(i) €585.00

As per the statement, Taylor owed €585.00 to Franklyn photographic supplies Ltd at the end of April. The closing balance for April is the Amount owed at the end of April.

(ii) €75.00

The opening balance for April as indicated in the statement is the closing balance for March.

(iii) €375.00

As per the statement an amount of €375.00 was paid on April 15

The journal entries for the transactions related to interest on a note payable are as follows: On March 1, $2,600 of interest was paid, and on December 31, $5,250 of interest accrued. Additionally, a T-account for Interest Payable can be created to track the entries and tally the ending balance for the account.

The journal entries to record the transactions are as follows:

1. March 1: Paid interest due on note for $2,600:

Date: March 1

Account Names           Debit   Credit

Interest Payable                                 $2,600

Cash                                                             $2,600

The Interest Payable account is debited to decrease the outstanding interest payable, while the Cash account is credited to record the cash payment made.

2. December 31: Interest accrued on note payable for $5,250:

Date: December 31

Account Names           Debit   Credit

Interest Expense                                           $5,250

Interest Payable                                              $5,250

The Interest Expense account is debited to recognize the expense incurred, and the Interest Payable account is credited to increase the outstanding interest payable.

To maintain the balance of the accounting equation, the debits and credits in the journal entries must be equal.

Additionally, a T-account for Interest Payable can be created to track the entries and calculate the ending balance. The beginning balance is not provided, so assuming it is zero, the T-account will look as follows:

Interest Payable

    |     $2,600 (debit)

    |     $5,250 (credit)

    |

Ending Balance: $2,650 (credit)

By using a T-account for Interest Payable, any additional entries affecting the account can be posted, and the ending balance can be tallied. In this case, the ending balance is $2,650 (credit).

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Answer: true

Explanation:

since business is the fundamental source of our economy.

Answer:

accountant

Explanation:

They make finance reports and have to explain them to people. Dealing with large amounts of money take time and talent and his excels in mathematics.

You observe the price of a good rises and the quantity sold increases. This is the result of an increase in demand.

A rise in demand will result in an increase in supply while leaving all other factors unchanged and raising the equilibrium price. As demand declines, the equilibrium price will drop and less will be provided.

A supply curve results from the assumption that there are quantities and prices between those on the timetable. According to the law of supply, there is a direct correlation between price and the amount delivered. In other words, when the price rises, the amount supplied rises as well.

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The choice of exchange rate regime is a complex one, and there is no one-size-fits-all choices. The best choice for a particular country will depend on a variety of factors.

The choice of exchange rate regime is a complex one, and there is no one-size-fits-all answer. The best choice for a particular country will depend on a variety of factors, including the country's economic structure, its trade relations, and its political goals.

Fixed exchange rates are typically pegged to another currency, such as the US dollar or the euro. This means that the value of the domestic currency is fixed in terms of the foreign currency. Fixed exchange rates can provide stability and predictability for businesses and investors, which can encourage trade and investment.

However, fixed exchange rates can also make it difficult for countries to adjust to changes in the economy. For example, if a country's exports become less competitive, the government may be forced to devalue its currency in order to maintain the fixed exchange rate. This can lead to inflation and other economic problems.

Floating exchange rates are not pegged to any other currency. Instead, the value of the domestic currency is determined by supply and demand in the foreign exchange market. Floating exchange rates give countries more flexibility to respond to changes in the economy.

For example, if a country's exports become less competitive, the government can allow the currency to depreciate, which will make exports cheaper and more competitive. However, floating exchange rates can also be more volatile. This means that the value of the currency can fluctuate significantly in a short period of time. This can make it difficult for businesses and investors to plan for the future.

Intervention in the foreign exchange market is when a government buys or sells its own currency in order to influence the value of the currency. Governments may intervene in the foreign exchange market to stabilize the value of their currency, to protect their exports, or to prevent speculation.

However, intervention in the foreign exchange market can be costly and ineffective. For example, if a government buys its own currency in order to prevent it from depreciating, it may end up increasing the money supply and causing inflation.

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Answer:

sight and foresight

If the beneficiary of a pension plan dies before receiving the entire distribution, the remaining proceeds will typically be paid to the beneficiary's designated beneficiary.

This is why it's essential to keep your beneficiary designations up to date. If the beneficiary did not name a beneficiary, then the remaining proceeds will be distributed according to the plan's default provisions.

This may involve distributing the funds to the beneficiary's estate, which can create complications and may result in a more significant tax liability.

In some cases, the original beneficiary may have had the option to choose between a lump sum payment or an annuity.

If they opted for an annuity, the payments may continue to their spouse or designated beneficiary after their death.

It's important to understand the specific rules of your pension plan and consult with a financial professional if you have questions.

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Based on the payment made into the account every year and the interest rate, the amount in the account after 25 years should be $187.159.62

The amount is constant which makes it an annuity.

The future value of an annuity is:

= Amount x ( ( 1 + rate) ^ Number of years - 1) / Rate

Solving gives:

= 5,000 x ( ( 1 + 3.2%) ²⁵ - 1) / 3.2%

= $187.159.62

In conclusion, the amount would be $187,159.62

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When the government makes sure that gas pumps accurately measure the amount of gas they provide, it is addressing Imperfect information. This is further explained below.

Generally, there is a condition known as imperfect information where the parties involved in a transaction have differing information, such as when the vendor of a used automobile has more information than the buyer.

In conclusion, To deal with imperfect information, the government monitors gas station pumps to ensure they are providing the correct quantity of fuel.

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The exchange rate between pesos and dollars can vary daily, and therefore the conversion rate from 1000 pesos to dollars changes regularly. To get an accurate and up-to-date conversion rate, it's best to use an online currency converter or check the rate at a financial institution.

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Answer:

D

Explanation:

In the economic system, the monetary policies of the government are implemented through the banks.

Adjusting the rate of interest can only be done by the Federal Reserve.

All other options are under government fiscal policy.

Changes in monetary policy occur when the Federal Reserve adjusts interest rates to affect the money supply.

Monetary policy are the policy steps taken by the Federal Reserve (the Central Bank) to affect the level of money supply. The way by which the Federal reserve can affect money supply is either through changing the interest rate or undertaking open market operations.

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The three specific characteristics to be considered in determining the proper blend of elements in the promotional mix for a product are complexity, risk, and ancillary services.

Complexity refers to the level of difficulty in understanding or using the product. If a product is complex, more emphasis may need to be placed on personal selling or demonstrations in the promotional mix to help potential customers understand how to use the product.

Risk refers to the level of financial or personal risk associated with purchasing and using the product. If a product is perceived as high risk, more emphasis may need to be placed on advertising and sales promotion to alleviate any concerns potential customers may have.

Ancillary services refer to the additional services or benefits that come with purchasing the product, such as warranties or customer service. The promotional mix should consider highlighting these services as a way to differentiate the product from competitors and provide additional value to customers.

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a) The amount of cash that Abardeenn Corporation paid for interest in year 1 is $0.

b) The amount of interest expense recognized on the year 1 income statement is $1,800 ($90,000 x 8% x 3/12).

c) The amount of total liabilities reported on the December 31, year 1 balance sheet is $91,800 ($90,000 + $1,800).

d) The total amount of cash paid to the bank on March 31, Year 2, for principal and interest is $93,600 ($90,000 + ($90,000 x 8% x 6/12).

e) The amount of interest expense reported on the year income statement is $1,800 ($90,000 x 8% x 3/12).

Interest can be computed by applying the interest rate to the amount of notes payable based on the period under coverage.

For example, the interest amount for a six month is not the same as the interest amount for a full year, as interests are always prorated.

Amount of Note Payable = $90,000

Annual interest rate = 8%

Maturity date = March 31, Year 2

Maturity period = 6 months

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