If goods are shipped f. O. B. Shipping point, the responsibility for the shipment would shift to the buyer once the goods are given to the carrier for transportation. Hence, goods in transit which are shipped f. O. B. Shipping point should be considered as purchases of the buyer.
However, the seller must record the sales made to the buyer because he made the sales. After the shipment is given to the carrier, the seller would not record the cost of the freight nor any other shipping cost as an expense because the shipment is not his responsibility anymore. In this scenario, the buyer would not record the goods in transit as his inventory until the carrier delivers the goods to his address, and the seller would record the sales as an asset because he expects payment in the future from the buyer. It's also important to note that the buyer would incur the shipping cost because he has responsibility for the goods when they're in transit.
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Cost behavior is useful to managers for all of the following except:__________.
a. Whether to replace a machine.
b. To predict profits as sales and production volume changes.
c. To estimate costs.
d. None of these choices are correct.
Answer:
D
Explanation:
Cost behavior is defined as the measure of the reaction of the cost to outputs in production and sales volume.It reveals the impact of changes in activities on cost.
This helps the management in planning and controlling its costs and drive profits.
Cost behavior can be useful to the manager in deciding whether to replace a machine or not as the efficiency rate of a machine tends to reduce due to impairment , causing a rise in cost.
So also , it can be useful in predicting profits as sales and production volume changes and also to estimate cost.
a investment banking firm found that an analytical skills selection test it had been using to hire financial associates actually helped the firm to obtain more major clients and to increase the revenue and profitability of the firm. this is an example of a selection test that possesses
This is an example of "predictive validity" in a selection test.
What is predictive validity?Predictive validity is a statistical concept that refers to the ability of a selection tool, such as a test, questionnaire, or interview, to accurately predict future job performance. Predictive validity is important for organizations as it helps ensure that the recruitment process is selecting individuals who are likely to perform well in the role for which they are being hired. The predictive validity of a selection tool can be determined by comparing the scores or responses from the tool to actual job performance data. High predictive validity indicates that the selection tool is an effective predictor of job performance, while low predictive validity suggests that the tool may not be the best indicator of success in the role. Predictive validity is an important consideration for organizations in their recruitment and selection processes.
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Give your opinion based upon the numbers as to whether production seems to be budgeted properly, and whether the corporation can make an adequate profit above breakeven levels
Answer:
The production level needs to be budgeted accurately as this is the main strategy which is essential for the success of the business. The corporation cannot make adequate on the breakeven level as this is no profit, no loss situation.
Explanation:
The production level is the basis for sales. If the production level is not accurately estimated then there will be over of under production problems to the business. The over production will result in excess cost to the company and under production will result in lesser profit and sales. The breakeven level is the no profit no loss situation. This is the situation where company earns money equal to its cost and expenses and nothing is saved by the company as profit.
canadian adventures has earnings per share of $2.86 and dividends per share of $1.80. the total equity of the firm is $750,000. there are 38,000 shares of stock outstanding. what is the sustainable rate of growth? group of answer choices
If canadian adventures has earnings per share of $2.86 and dividends per share of $1.80. The sustainable rate of growth for Canadian Adventures is 5.37%.
What is the Sustainable Rate of Growth?First we need to calculate the retention ratio
Retention Ratio = (EPS - DPS) / EPS
Retention Ratio = ($2.86 - $1.80) / $2.86
Retention Ratio = $1.06 / $2.86
Retention Ratio ≈ 0.370
Next we need to calculate the return on equity (ROE)
ROE = Net Income / Total Equity
ROE = (EPS * Number of shares outstanding) / Total Equity
ROE = ($2.86 * 38,000) / $750,000
ROE ≈ 0.145
Now we can calculate the sustainable rate of growth
Sustainable Rate of Growth = Retention Ratio * Return on Equity
Sustainable Rate of Growth = 0.370 * 0.145
Sustainable Rate of Growth ≈ 0.0537
Sustainable Rate of Growth ≈ 5.37%
Therefore, the sustainable rate of growth for Canadian Adventures is 5.37%.
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What are derivative measures of behavior, and what are some
examples?
What is measurement by permanent product? When might you use
this approach?
The term "derivative measures of behaviour" refers to evaluations or measurements of behaviour that are made indirectly and are based on observable results or outputs.
Without actually watching the behaviour, these measurements offer insights into its incidence or efficacy. Derivative measure examples include: 1. Frequency: The quantity of occurrences of a behaviour or its result.2. Duration: Calculating how long a behaviour or its result lasts. 3. Latency: Measuring the lag between the onset of a behaviour and the stimulus. 4. Intensity: Quantifying a behavior's power, force, or size. Measuring behaviour by the tangible or long-lasting results it causes is known as measurement by permanent product. When it is impractical or challenging to observe behaviour directly, this method is used. For For example, the results of a reading test or the quantity of books read could be used as a permanent product measure when evaluating a child's reading aptitude rather than watching them read in real-time. This strategy is advantageous when behaviour produces a measurable outcome that can be assessed objectively in order to provide accurate and effective evaluation.
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Under the cost method, when dividends are received, a company would:
A) CR. Stock Investments
B) CR. Dividend Revenue
C) DR. Stock Investments
D) Record it only when 50% or more of the shares are owned.
E) None of the other options.
C) DR. Stock Investments
Under the cost method, when dividends are received, a company would debit the Stock Investments account to record the reduction in the carrying value of the investment.
Under the cost method of accounting for investments in stock, dividends received are recorded by debiting the Stock Investments account. Therefore, the correct option is C) DR. Stock Investments.
The cost method is used when an investor has significant influence but not control over the investee company. Under this method, the initial investment is recorded at cost and subsequently adjusted for equity in earnings or losses of the investee. Dividends received from the investee are not recognized as revenue but rather as a return of investment.
When dividends are received, the journal entry would be:
DR. Stock Investments
CR. Cash
By debiting the Stock Investments account, the company reduces the carrying value of its investment in the investee company, reflecting the return of a portion of the investment through dividends.
It is important to note that the specific account names may vary based on the company's chart of accounts or industry practices, but the concept remains the same. The key point is that dividends received are not recorded as revenue under the cost method, but rather as a reduction in the investment account.
Under the cost method, when dividends are received, a company would debit the Stock Investments account to record the reduction in the carrying value of the investment. This treatment reflects that dividends are considered a return of investment rather than revenue.
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Which of the following is the central component of all definitions of a business model set out in the chapter?
a. The company's plan for growth
b. Manufacturing or the creation of a product
c. The company's plan for marketing its goods or services
d. How the company will make enough money to sustain itself
The central component of all definitions of a business model set out in the chapter is Option D. How the company will make enough money to sustain itself.
Business models are the plans that businesses use to create, deliver, and capture value. They define how a business generates revenue and how it creates value for its customers and stakeholders. There are different types of business models, and they can be used by different types of businesses, including startups and established firms.
The central component of all business models is revenue generation. Without revenue, a business cannot sustain itself. Therefore, all business models need to identify how a business will generate revenue. This can be through selling products, offering services, or charging fees. In addition to revenue generation, a business model needs to identify the costs associated with generating revenue and delivering value.
This includes the costs of producing and delivering products or services, marketing and advertising, and other overhead expenses. By identifying the costs associated with generating revenue, a business can determine how much it needs to charge for its products or services to be profitable.
Overall, the central component of all business models is revenue generation, which is critical to the success of any business. Therefore, the correct option is D.
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Suppose that the required reserve ratio is 7.00%. What is the simple money (deposit) multiplier? Round to two
decimal places.
Answer:
14.29
Explanation:
Given
Reserve Ratio (R) = 7.00%
Required
Calculate the deposit multiplier (M)
To calculate simple money multiplier (M), we make use of the following formula.
M = 1/R
Where
R represent the reserve ratio
Substitute 7.00% for R
M = 1/7.00%
Convert % to decimals
M = 1/0.07
M = 14.29 ---- Approximated
Hence, the simple money multiplier is 14.29
If you see the letters "wh” on your paycheck, what do they stand for?
Which points are most efficient for the utilization of resources on a production possibilities diagram?
A. points along the curve
B. points inside the curve
C. points at the two intercepts of the curve
D. points outside the curve
Answer- A. point along the curve
The percentage of total industry output accounted for by the largest firms in an industry is called the:
Answer:
A B
A concentration ratio is used to measure... market dominance
Percentage of total industry output accounted for by the largest firms in the industry is termed... the concentration ratio
The sum of the squared market shares of each firm in an industry is termed ... the Herfindahl-Herschman Index
Explanation:
McGlone Corporation had a 1/1/10 balance in the Allowance for Doubtful Accounts of $15,000. During 2010, it wrote off $10,800 of accounts and collected $3,150 on accounts previously written off. The balance in Accounts Receivable was $300,000 at 1/1 and $360,000 at 12/31. At 12/31/10, McGlone estimates that 5% of accounts receivable will prove to be uncollectible. What should McGlone report as its Allowance for Doubtful Accounts at 12/31/10
Answer:
18,400
Explanation:
Question 2. Small Town Sweets—audit planning analytics (4%)
Small Town Sweets is based in Molong, NSW, and produces a range of high-quality confectionery for the East Coast market. Small Town Sweets operates in a low-margin environment, which typically means that large volumes are required to cover overhead costs and generate profits. It also means that overheads need to be kept under control to ensure that a net profit is generated from its operations. Debt is also kept to a minimum to ensure that interest costs are low and that there is sufficient margin to protect solvency during downturns.
The company did not reach industry profitability benchmarks in the previous year and budgeted to do better in the current year. It thought that it could do so by keeping its costs down in relation to sales while allowing its gross margin to drop, evidently planning to generate a larger volume of sales. The company also planned to better manage its working capital by reducing inventory and accounts receivable levels, indicating that it expected to produce a healthy cash flow to enable it to do so. As part of the planning process MCA has produced the following analytical information:
Ratio Actual Budgeted Prior Year Industry
Return on equity % 12.9 16.6 14.8 15.5
Return on total assets % 10.7 14.2 13.1 14.5
Gross margin % 8.5 9.0 9.5 9.0
Marketing expense/sales % 2.6 1.8 2.0 2.2
Admin expenses/sales % 1.6 1.6 1.8 2.0
Interest coverage ratio 5.4 8.1 6.4 6.0
Days in inventory 33.1 30.4 31.1 30.0
Days in accounts receivable 50.0 48.0 49.7 45.0
Current ratio 1.3 1.2 1.2 1.5
Quick asset ratio 0.81 0.77 0.77 1.0
Debt to equity ratio 0.51 0.33 0.41 0.40
Required
With reference to ASA 315 and the information above, identify and justify:
the three ratios that would be of most interest in the planning of the audit.
the account balance that is most at risk for each ratio identified in 1.
the assertion most at risk for each account balance identified in 2.
Answer this question using the following headings:
1. Ratio
2. Account balance
3. Assertion
Ratio:
a) Return on equity %
b) Days in inventory
c) Days in accounts receivable
Account balance:
a) Net income
b) Inventory
c) Accounts receivable
Assertion:
a) Existence
b) Valuation
c) Completeness
Justification:
Ratio:
a) Return on equity %: Return on equity is a key profitability ratio that measures the company's ability to generate profits for shareholders. It is of interest to auditors as it provides insight into the effectiveness of the company's management team in generating profits. A lower than expected return on equity could indicate mismanagement or fraudulent activity.
b) Days in inventory: Days in inventory is a ratio that measures the average number of days it takes for inventory to be sold. It is of interest to auditors as it provides insight into the efficiency of the company's inventory management system. A high number of days in inventory could indicate that inventory is not being managed efficiently, leading to potential overstatement of inventory and understatement of cost of sales.
c) Days in accounts receivable: Days in accounts receivable is a ratio that measures the average number of days it takes for customers to pay their bills. It is of interest to auditors as it provides insight into the efficiency of the company's accounts receivable management system. A high number of days in accounts receivable could indicate that the company is not collecting receivables in a timely manner, leading to potential overstatement of accounts receivable and understatement of bad debts.
Account balance:
a) Net income: Net income is the primary measure of a company's profitability. It is at risk if the return on equity ratio is lower than expected, as it may indicate mismanagement or fraudulent activity.
b) Inventory: Inventory is a major component of cost of sales and is at risk if the days in inventory ratio is higher than expected, as it may indicate potential overstatement of inventory and understatement of cost of sales.
c) Accounts receivable: Accounts receivable represent amounts owed to the company by customers. They are at risk if the days in accounts receivable ratio is higher than expected, as it may indicate potential overstatement of accounts receivable and understatement of bad debts.
Assertion:
a) Existence: The existence assertion is at risk for net income if the return on equity ratio is lower than expected, as it may indicate mismanagement or fraudulent activity.
b) Valuation: The valuation assertion is at risk for inventory if the days in inventory ratio is higher than expected, as it may indicate potential overstatement of inventory and understatement of cost of sales.
c) Completeness: The completeness assertion is at risk for accounts receivable if the days in accounts receivable ratio is higher than expected, as it may indicate potential overstatement of accounts receivable and understatement of bad debts.
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for UNIVERSITY OF PROFESSIONAL STUDIES ACCRA DEPARTMENT OF BUSINESS ADMINISTRATION GLOBAL DIMENSION OF BUSINESS (BCPC 202) GROUP ASSIGNMENT Date: 11" May 2022 TOPIC: LICENSING, FRANCHISING AND OTHER CONTRACTUAL STRATEGIES 1. Kentucky Fried Chicken (KFC) and MacDonalds are good examples of companies that engage in international franchising arrangements. Discuss why the KFC franchise in Ghana is such a great idea for the parent firm KFC in the United States of America. [5 MARKS] 2. Coca Cola is a global brand. Their foreign market entry strategy is strategy has not only been exporting but licensing as well. Discuss why licensing strategy is such a bad idea global expansion [5 MARKS] 3. Think of any sports car, aero plane or Elon Musk's reusable space capsule... they all go through brainstormed development stages. The blueprint leading up to the final physical output is certainly an intellectual property. Write short notes on the type of intellectual property being referred to in these situations. [5 MARKS] 4. Per your extensive research, to what extent is the government of Ghana safeguarding the intellectual property of Ghana? [5 MARKS] 5. Give five (5) indigenous Ghanaian products strictly protected by the government of Ghana internationally [5 MARKS]
The response is provided below with a thorough explanation:
For the parent company K in the United States, franchising K in Ghana is a brilliant idea because of the following:
1. Growing their brand name: The parent company may maintain its brand name and reputation, and, by the way, grow its goodwill globally.
Because emerging nations like Ghana were unfamiliar with the fast food culture, K Ghana was founded on the African continent. Fast-food restaurants were regarded as being pricey and opulent in emerging nations.
Therefore, K is only purchased by those who desire high-quality Western cuisine; this has improved the parent company's reputation and goodwill in the area.
2. Improving consumer loyalty and maintaining customer fidelity: Regardless of where in the world a franchisee business is located, K works to uphold its USP.
K provides premium-grade, uniform chicken in all of its locations. K maintains its commitment to retaining customers by offering comparable goods and services throughout all of its locations.
3. Cost-effectiveness and operational cost reduction:
Certain cost-cutting initiatives help the parent company, K, in the United States. K Ghana's franchisee company is required to pay a monthly royalty charge to the parent company for this reason. The parent company can lower its operating costs by receiving monthly payments from the franchisee company.
4. Introduction to new markets: By establishing a worldwide franchising network, K is able to enter additional markets. As compared to its rivals, this boosts the company's market share. Additionally, the business has the potential to lead the global fast-food retail chain. This thus raises the company's overall revenue.
5. There won't be many failures:
K is already a reputable company in the commercial world. The failure rate of purportedly well-established businesses will be quite low. This facilitates K's Ghana's networking efforts with other franchises. Therefore, this benefits K's, the parent company in the United States.
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is the logical or evidential problem of evil the greater challenge to belief?
The problem of evil is one of the most significant challenges to theistic belief. It challenges the existence of an omnipotent, omniscient, and perfectly good God with the reality of evil in the world.
The logical problem of evil claims that the existence of evil is logically incompatible with the existence of God. It claims that if God were truly omnipotent, omniscient, and perfectly good, then he would not allow evil to exist. But since evil does exist, it must be the case that God either does not exist or is not all-powerful, all-knowing, and perfectly good.The evidential problem of evil, on the other hand, accepts that God's existence and the existence of evil are logically compatible. But it argues that the amount and kind of evil in the world make it highly improbable that God exists. The evidential problem of evil claims that if God existed, then we would expect to see less evil or a different kind of evil in the world. But since we do not see this, it is unlikely that God exists.In conclusion, the evidential problem of evil appears to be the greater challenge to theistic belief because it is more persuasive.
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suppose and economy uses two resources (labor and capital) to produce two goods (wheat and cloth).
Where an economy uses two resources, the most likely result of a 10% decline in capital supply is a decrease in fabric output (capital-intensive). On the other side, with a 10% increase in labor supply, the most likely result is an increase in wheat output (labor-intensive).
What are Economic Resources?Factors of production, resources, or inputs are what are utilized in the production process to generate output—that is, products and services—in economics. According to the production function, the quantity of output is determined by the amounts of various inputs that are used.
In response to the prompt, the PPF (Production Possibility Frontier) for wheat and fabric will shift owing to changes in labor and capital supply. PPF will alter uniformly as the quantity of labor and capital increases and decreases by 10%, respectively. The following are the shifts:
The PPF will move away from the wheat axis when labor costs rise and wheat production rises as well. The PPF will shift inward from the fabric axis as labor costs reduce and textile output decreases.
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Full Question:
Suppose an economy uses two resources (labor and capital) to produce two goods (wheat and cloth). Capital is relatively more useful in producing cloth, and labor is relatively more useful in producing wheat. If the supply of capital falls by 10 percent and the supply of labor increases by 10 percent, how will the PPF for wheat and cloth change?
what ingestable protein substance is hormel foods corporation famous for in the usa, canada, and three parts of england?:
The ingestible protein substance Hormel Foods Corporation is famous for in the USA, Canada, and three parts of England is Spam. This food item is made from ground pork and processed with ham, salt, water, sugar, and sodium nitrate, and it is sold as a canned meat product.
The Hormel Foods Corporation, which was established in 1891 by George A. Hormel, is a leading producer of meat products in the United States. In addition to Spam, Hormel manufactures other meat items like bacon, chili, pepperoni, and sausage, and their products are sold throughout the world.
The popularity of Spam can be attributed to its long shelf life, affordability, and versatility in the kitchen. It is commonly used in breakfast dishes like Spam and eggs, but it can also be fried and served as a sandwich or used as a topping for pizzas. Despite being a processed meat product, Spam has a cult following, and it has become a staple in the diets of many people around the world.
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Which of the following is a key element included in one of the three basic ethical principles of the Belmont Report?
Respect for Persons, Beneficence, Justice are key element included in one of the three basic ethical principles of the Belmont Report .
What was done with the Belmont Report?The Commission released the Belmont Report, which identifies fundamental ethical principles and guidelines that address ethical issues arising from the conduct of research with human subjects. It was informed by monthly discussions that lasted for almost four years and a thorough four days of deliberation in 1976.The Belmont Report, which was released by the Commission in 1976, stated the following fundamental moral precepts: Respect for Persons articulates the moral views that people with less autonomy need equal protection and that people with more agency should be respected.Respect for Persons, Beneficence, Justice are key element included in one of the three basic ethical principles of the Belmont Report .
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help quick!
According to the video, which qualities do Insurance Underwriters need? Check all that apply.
O communication skills
O customer service skills
Ocomputer skills
Oknowledge of sales strategies
Oan outgoing attitude
O a background in finance
Answer: 1 3 6 or A C F
Explanation:
I just did it on the edge
Answer:
ACF
Explanation:
got it correct on Edge 2020
In what way do businesses commercialize cinco de mayo?.
The businesses commercialize cinco de mayo in way that they focused on the number 5 i.e. giving 5% discount, get 4 with 5th free, 5% off and also provided mexican food.
What is cinco de mayo?Cinco de mayo is event that took place in mexico that was the war between america and mexico on 5th of may. Now people celebrate it as there holiday.
Business commercialize Cinco de mayo in the way that they stated extensive maketing campaign and selling mexican foods, drinks, services etc.
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When dealing with scarcity, it is important to identify the best way to use the item that
is
Answer:
Explanation:
in short supply
which of the following statements is true regarding absorption costing? multiple choice
Absorption costing includes both fixed and variable manufacturing costs in the product cost, resulting in higher inventory valuations compared to variable costing.
Absorption costing is a method of cost allocation that assigns both fixed and variable manufacturing costs to products. It treats fixed manufacturing costs as a part of the product cost and includes them in the inventory valuation. This method is in contrast to variable costing, where only variable manufacturing costs are considered product costs. By including fixed costs, absorption costing spreads the fixed overhead costs over the units produced, resulting in higher per-unit product costs and inventory valuations. Absorption costing is often required for external financial reporting purposes, such as under generally accepted accounting principles (GAAP), as it provides a more comprehensive view of the costs involved in producing goods. It is also known as full costing or traditional costing.
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What kinda of block can result from poor language skills
Answer:
Lack of communication can cause minunderstanding and confusion with both parties
Explanation:
E-Money rates.
An internet company, e-Money, is offering a money market account with an A.P. of 5%. What is the effective annual interestrate offered by e-money if the compounding interval is:________
An internet company, e-Money, is offering the money market account with an A.P. of 5%. What is the effective annual interest rate offered by e-money if the compounding interval is Annual Percentage Rate (APR).
The Annual Percentage Rate (APR) is the cost which has to be paid each year to borrow money, including fees, expressed as the percentage. The APR is the broader measure of the cost to a person of borrowing money since it reflects not only the interest rate but also the fees that a person have to pay to get the loan. The higher the APR, the more we have to pay over the life of the loan.
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Explain the limitations of statistics
Your real income is Multiple Choice The amount of money you receive during a given time period. Measured in current dollars. The purchasing power of the money you receive. The same as your nominal income in times of high inflation.
Your real income is b. the purchasing power of the money you receive is your real income.
Income refers to the amount of money earned by a person or household, received by an individual or family through various means such as employment, investments, business ventures, or other sources of revenue. Income can be classified as real or nominal. Nominal income is the amount of money earned by a person or household in current dollar terms. Inflation can have an impact on nominal income.
Real income, on the other hand, refers to the purchasing power of the money earned, which is the amount of goods or services that can be purchased with the earned income. Real income is adjusted for inflation, which takes into account the changes in the cost of living and the value of the currency over time.The purchasing power of the money you receive is your real income.
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For the year in which a firm increases its promised pension benefits per year of service for existing employees, net income will be: A. the same under IFRS and US GAAP B. higher under IFRS than US GAAP C. higher under US GAAP than IFRS
The answer to this question is C. Higher under US GAAP than IFRS. This is because under US GAAP, the firm is required to recognize the increase in the promised pension benefits as an expense in the year it occurs.
This means that the expense will reduce the net income for the year. However, under IFRS, the firm has the option to recognize the increase in the promised pension benefits over time, rather than all at once in the year it occurs. This means that the expense will be spread out over a longer period of time and will not have as big of an impact on net income for the year. It's important to note that while the answer to this question is straightforward, there are many other factors that can impact a firm's net income and financial statements. It's always a good idea to consult with a financial professional or accountant if you have specific questions or concerns about a firm's financial statements.
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Question 27 pts OSHA, the Occupational Safety and Health Administration, has notified you that your company is legally required to install safety rails around the large vats of chemicals in your factory. You need to follow their order so that you are: Group of answer choices in compliance. licensed. insured. contracted.
a demand curve shows the relationship between price and _________________ on a graph.
Answer:
relationship between price and quantity demanded
Explanation:
Plz Mark Brainliest
A demand curve shows the relationship between price and quantity demanded.
What is the demand curve?
The demand curve is a downward sloping curve that shows the relationship between price and quantity demanded. The relationship between price and quantity demanded is negatively related. As price increases, the quantity demanded decreases and as price decreases, the quantity demanded increases.
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which economic principle states that the value of property today is impacted by the current value of the total expected future benefits?
The economic principle that states the value of property today is impacted by the current value of the total expected future benefits is known as the principle of present value. This principle recognizes that the value of an asset or property is influenced by the potential benefits it can generate in the future, and these benefits are adjusted to their present value to determine the property's current worth.
The principle of present value is a fundamental concept in economics and finance. It asserts that the value of an asset or property today is determined by considering the total expected future benefits it can provide. These benefits may include income generated from rent or sales, potential appreciation in value, or other financial gains associated with the property. To determine the current value, future benefits are discounted to reflect their present value.
This is because money received in the future is typically worth less than the same amount received today due to factors such as inflation and the opportunity cost of tying up capital. By discounting future benefits, economists and investors can assess the attractiveness of an investment or estimate the fair value of a property based on its expected future returns.
The principle of present value is widely used in various fields, including real estate, finance, and investment analysis. It provides a framework for evaluating the financial feasibility of projects, estimating property values, and making informed decisions regarding the allocation of resources. By considering the present value of future benefits, individuals and businesses can make more accurate assessments of the economic worth of a property and make informed choices about its purchase, sale, or use.
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