Make or Buy-psychological tests Question 1 of 2 Not answered Your company is conducting individual career assessments. For each of these assessments you are to pay licence fees, additionally lobour cost apply. The variable costs per assessment are CHF 60 The fixed costs are labour cost of CHF 87000 on a yearly basis (40% of their capacity including social charges) Your company can perform up to 1200 assessments per year The external company EVAL limited is offering to perform these assessments at a standard price per test. Including the licence fee the overall cost per assessment would be CHF 115. Please calculate the financial impact (change in operating profit for your company), if there is a negative profit please include the financial impact with a minus sign for the following situations (enter whole numbers, without decimal places): A) Situation 1: You have excess capacity to conduct all yearly assessments. You can not reduce the working time of your employees and these are not be assigned to other tasks. What is the financial impact from outsourcing all assessments to EVAL? B) Situation 2: You have excess capacity to conduct all yearly assessments. You could reduce the working time of your employees by 80 % to reduce fixed costs. What is the financial impact from outsourcing all assessments to EVAL? C) Situation 3: You have excess capacity to conduct all yearly assessments. You can not reduce the working time of your employees. By re-assigning the employees to other tasks your company could generate an additional contribution margin of CHF 137000. What is the financial impact from outsourcing all assessments to EVAL? D) Situation 4: You have not sufficient capacity to conduct all yearly assessments. To increase your capacity there would thus be annual fixed costs in the amount described above in the initial situation. What is the financial impact from outsourcing all assessments to EVAL (in this case there is no increase of capacity necessary)?

Answer: He has a long-term liability.

The conclusion that can be made from the given fact is that “Terrance has to make home mortgage payments,” which means that he has a long-term liability. Therefore, D is the correct option.

A liability is a term that is used to denote either a loan or an object that has to be paid back to the giver. It usually means a loan taken by a person or company by a bank or any lawfully financial institution. Such loans are paid back with money, goods, or services. In general terms, liability also means an object or a situation that can not pay back the money and amount of financial resources that have been invested or spent upon them.  

Thus, the conclusion that can be made from the given facts is that “Terrance has to make home mortgage payments,” which means that he has a long-term liability. Therefore, D is the correct option.

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Answer: $132

Explanation:

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Answer:

$3,500

Explanation:

Profit is calculated by subtracting expenses for revenue.

In the case,

Revenues are

fees from client   $20,000

Rent received   $ 8,000

total revenue   $28,000

expenses

insurance       $8,000

advertising       $3,000

loan interest   $ 12,000

motor expense      $1,500

    $24,500

profit = $28,000 -  $24,500

profits =$3,500

Answer:broads

Explanation:

Answer:

Explanation:

As a result, NGOs can interface easier with the sector and generally have more access to information and resources, while CBOs are formed by people as a way of responding to the needs and challenges facing their communities.  However, in some instances it is the CBOs that do the work the NGOs receive funding for

The reason for NGO and CBOS for part of the market environment should be explained below.

Since NGOs could interface easier along with the sector and normally have more access to information and resources, while on the othe rhand CBOs are created by people this represent responding to the needs and challenges that are faced by the communities.  But, in some situations,  it is the CBOs that do the work the NGOs collecting the funding.

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Answer:

Situation  analysis

Explanation:

situation analysis is an analysis done before the start of a business and it is a part of a business plan. it includes an analysis of the firm's abilities, its potential customers, potential competitors and economy

Market analysis is the analysis of the market of a good. Market analysis includes :

A SWOT analysis is an analysis of a firms strengths, weaknesses, and opportunities

Answer:

situation analysis

Explanation:

The components of an LBA can vary depending on the type of storage device, but generally include Sector number, Head number, Cylinder number, and Device number.

A Logical Block Address (LBA) is a unique identifier for a block of data on a storage device such as a hard disk drive or solid-state drive. The components of an LBA can vary depending on the type of storage device, but generally include the following:

These components are used together to create a unique identifier for each block of data on the storage device. The LBA is used by the operating system to access data on the disk and is often used by disk utilities and other tools to diagnose and repair disk errors.

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Answer:

You measure sales over time and realize that the months of July, August, and September are particularly slow. As a result, you ask two of your sales clerks if they would be willing to work part-time during those months. Management Science.

Management science refers solving problems and making decisions in a company in order to move it forward. By preferring solutions to the problem of slow sales over some months, you have engaged in management science.

You make sure that when you hire new people, you get input from each of the existing team members. if they're happy with the new hire, they're more likely to make that person part of the team, and the team will sell more. Humanistic Management Theory.

With Humanistic Management, the needs, wants and thoughts of employees are taken into account when making decisions because employees are not viewed as simple assets to the company but as humans who are complex. By finding out what your employees think of a new hire you are engaging in the Humanistic theory.

You notice that when customers have too many choices, they are less likely to make a decision about what to buy, so you tell all of your employees to bring out only three things at one time. In addition, you start to pay your employees a commission for every item they sell. Classical Management theory.

Classical management is based on certain premises such as the needs of employees being either physical or economic as well as profit maximization. By offering commissions as incentives you are appealing to the economic need of your employees. By engaging in practices aimed at getting people to buy more, you are engaging in profit maximization.

A customer survey shows that the men who come into the store would prefer to be left alone while they shop, but the women who come into the store want to be asked if they need assistance. you tell your employees to leave men alone and ask women if they want help. Contingency Theory.

Contingent Theory shows that for each situation in a company, it is best to manage it based on the internal and external factors affecting it. In this case men don't need help but women prefer it. Offer help to women but not to men. You are therefore basing actions on the factors affecting this situation.

Answer: 5%

Explanation:

The market share for the company will be gotten using the formula:

= Sales generated by company / Total industry sales × 100

= 10/200 × 100.

= 5%

Therefore, the company's market share is 5%

There are several reasons why there is no direct tie between the Federal Reserve's monetary policy tools and its goals. First, effectiveness lags occur when changes in monetary policy take time to affect the economy.

Second, information lags occur because the Fed may not have complete or accurate information about the economy, making it difficult to make precise policy decisions. Third, there is a broken relationship between monetary aggregates, such as the money supply, and the rate of inflation, making it challenging for the Fed to control inflation through traditional means. Finally, the Fed may use implicit targeting, which involves focusing on a specific economic variable that is indirectly related to its goals, rather than directly targeting its goals. Overall, these factors create a complex relationship between the Fed's policy tools and its goals, requiring careful consideration and analysis when making policy decisions.

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Answer:

D. A natural disaster

Explanation:

Natural disasters such as floods, earthquakes, and wars occur intermittently and usually with high losses. An accurate estimation of their frequency and the severity of losses is not impossible.  Due to these reasons,  private insurance companies do not cover natural disasters.

When natural disasters strike, there are likely to affect many people at the same time. Insurance companies may be unable to compensate all of them for the extensive losses. The principle through which insurance companies operate will be de

True, Rent control is an ineffective way for local city governments to provide affordable housing to low-income residents.

How would you define rent control?

Governed by law to restrict the amount of rent a landlord may charge for residential properties and to protect the landlord's right to evict tenants. The majority of apartment complexes had rent controls.

                                    Only around three quarters of market rent is paid by residents of rent-controlled buildings.

What about rent control is true?

When an apartment is rent controlled, the landlord is not allowed to increase the rent over a predetermined threshold, which is typically significantly less than the going rate. Every rent increase must follow rules imposed by the city or state.

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Answer:

outstanding deposits, outstanding checks, posted payments on credit cards

Explanation:

Bank errors, Outstanding Deposits, Service Charges, and Outstanding checks are some reasons that a bank statement might not match the cash balance of a business's records. The correct options are B, C, D, and F.

Name, address, account number, and bank branch information are all listed on bank statements for account holders. Additionally, a summary table that displays the statement's time frame, opening and closing bank balances, deposits made to the account, refunds, and cash withdrawals is included. In addition, fines levied by your bank as well as declined or canceled payments will appear on your statements.

Differences between the two records could be the result of Deposits in transit: The firm may have received cash or cheques, but the bank may not have yet recorded them. Outstanding checks are ones that have been issued but have not yet been processed. Bank service fees: Banks frequently deduct service fees.

Thus, the ideal options are B, C, D, and F.

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For much of the twentieth century, east Asia was dominated economically and politically by Japan.

It should be noted that East Asia was developed based on the successful market economy and private investment.

In the 20the century, there were domestic instability as well as revolution.

Therefore, For much of the twentieth century, east asia was dominated economically and politically by Japan. This is quite different nowadays as China is a leading power.

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Answer:d

Explanation: because it is in the work place survival skills manual

hope this helps

In the Work Survival skills includes the cooperating, providing support, and expressing feelings. The correct option is (C).

The ability to maintain one's life in either a built-up or a natural setting is known as survival skills.

The required skills in the work survival are:

Even though they are not necessary in our modern world of support systems, survival skills will help you become a more independent person who is aware that they don't necessarily need to rely on all of our modern infrastructure systems to survive.

Therefore, in the Work Survival skills includes the cooperating, providing support, and expressing feelings.

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A fair price per share of stock in Ward's Shoes is $2.64. Note that this is a simplified calculation, and other factors such as future growth prospects, competition, and market conditions may also impact the price of the stock.

Enterprise Value = Value of Operation - Debt

Enterprise Value = $28.6 million - $7.5 million

Enterprise Value = $21.1 million

The honest rate in step with proportion = corporation fee / quantity of shares

Fair Price per Share = $21.1 million / 8 million shares

Fair Price per Share = $2.64 per share

Market conditions refer to the state of the overall economy and the conditions affecting the supply and demand for goods and services in a specific industry or market. Factors that can impact market conditions include interest rates, inflation, consumer confidence, government regulations, and technological advancements, among others.

Market conditions can influence the pricing of goods and services, as well as the overall performance of businesses operating within a particular market. For example, if the economy is strong and consumer confidence is high, there may be increased demand for goods and services, leading to higher prices and increased sales for businesses. On the other hand, if the economy is weak and consumer confidence is low, there may be decreased demand for goods and services, leading to lower prices and decreased sales.

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The logistics process of recycling or disposing of returns from customers or from resellers is known as reverse logistics.

Reverse logistics, as it is commonly known, is the movement of commodities away from their usual final location in order to increase their value or ensure correct disposal. The management and sale of excess inventory or raw materials, as well as the delivery of rented machinery, equipment, and other hardware back to the leasing company, are all included in reverse logistics. Another name for it is returned.

Every e-commerce fulfillment operation needs management to be successful. An order's return procedure is known as reverse logistics. Moving the product back to its place of origin once it leaves the client is known as this process. Reverse logistics, in essence, is the handling or process of an item after the initial sale.

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Credit scores are an important indicator of financial health and are used by lenders, employers, landlords, and insurance companies to make decisions about nonfinancial opportunities for consumers. Option D, B and F

D) An apartment owner determining whether to rent a unit to someone: Landlords often run credit checks on potential tenants to determine their financial responsibility and ability to pay rent on time. A poor credit score can result in a landlord denying a rental application or requiring a higher security deposit.

B) An employer hiring someone to handle financial information: Employers who are looking to hire someone to handle financial information, such as an accountant or bookkeeper, may use credit scores as an indicator of their ability to manage finances responsibly.

F) A car insurance company predicting the likelihood of future claims: Car insurance companies may use credit scores as a factor in determining the likelihood of future claims. A low credit score may result in higher insurance rates or denial of coverage.

In conclusion, credit scores can impact various aspects of a person's life beyond financial opportunities. It is important to maintain a good credit score to ensure access to nonfinancial opportunities and benefits. Option D, B and F.

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There are several ways in which we can reduce barriers in Eskom, the South African electricity public utility. One of the primary barriers in Eskom is the aging infrastructure, which has led to frequent power outages and blackouts.

To reduce this barrier, Eskom can invest in upgrading and modernizing its infrastructure, including power plants, transmission lines, and distribution systems. This will not only improve the reliability of electricity supply but also reduce downtime and maintenance costs. Another barrier is the reliance on coal for power generation, which contributes to environmental degradation and air pollution. To reduce this barrier, Eskom can invest in renewable energy sources, such as wind, solar, and hydroelectric power.

This will not only help to reduce carbon emissions but also diversify the energy mix, making Eskom less reliant on a single source of energy. Additionally, Eskom can reduce barriers by improving its governance and financial management. This includes implementing transparent and accountable practices, reducing corruption and wasteful expenditure, and improving its financial sustainability.

These measures will improve investor confidence and attract much-needed investment to support Eskom's operations and expansion plans. Overall, reducing barriers in Eskom will require a concerted effort from all stakeholders, including the government, regulators, investors, and the general public. By addressing these barriers, Eskom can become a more efficient, reliable, and sustainable energy provider, supporting economic growth and social development in South Africa.

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Gross income refers to the total amount of income earned by an individual or business before any deductions, such as taxes and expenses, are made. It includes all sources of income, such as wages, salaries, and investment returns.

To determine Joanna's gross income from these items, we need to consider which amounts are considered taxable income. Here's the breakdown:

1. Compensation from her employer ($60,000) - This amount is taxable income.
2. Value of her stock in ABC company appreciated by $5,000 - This amount is not taxable income since she did not sell any of the stock (unrealized gain).
3. Life insurance proceeds from the death of her husband ($30,000) - This amount is generally not considered taxable income.

So, Joanna's gross income from these items would be:

$60,000 (compensation from her employer)

The correct answer is $60,000.

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In 1985, when it originally started operations, Blockbuster had more than 9,000 locations nationwide. But as soon as businesses like Netflix and Redbox began offering on-demand digital services, the business models rapidly become stale.

Blockbuster declared bankruptcy in 2010, and soon after that, it began shutting its locations despite efforts from numerous franchise locations to remain open. There is presently only one Blockbuster left in Bend, Oregon.

The shop, a well-liked tourist attraction, offers "Last Blockbuster on the Planet" caps, t-shirts, sweatshirts, and novelty mugs. By franchising its goods and name, a company may quickly expand its geographic reach or market share.

The original company is the franchisor. It declares that its name and concept will be licensed for use. The franchisee purchases the right to use a recognizable brand and business model to market the franchisor's products or services.

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Considering the available options, the correct statement is that "Adam production is higher than Doug, but Doug productivity is higher than Adam."

Production is the term used to describe making or manufacturing something. The quantity of production can be determined by the number of products made.

In contrast, Productivity is the term used to describe the efficiency of production of commodities based on the time of production and or quantity of resources used.

Since Adam works 30 hours a week and produces 15 birdhouses, this is a productivity level of 2hrs per birdhouse. And the production of 15 birdhouses.

On the other hand, Doug works 20 hours a week and produces 12 birdhouses, equating to the productivity of approximately 1hr 40 minutes per birdhouse. The production is 12.

Hence, in this case, it is concluded that the correct answer is option B.

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Answer: yes

Explanation:

Converting each to pounds it equals 13.3 pounds

Miranda needs to build new shelves in her pantry to store all these items. Yes, the new shelves be able to support her current supply of powder goods.

The following are included in a supply of goods: the agreement-based transfer of property rights over things. the commission-based sale of moving items by an agent or auctioneer.

They must be carrying out an action in their own name under another person's orders. delivery of items under a hire-purchase agreement.

Demand and supply have a strong relationship that influences market equilibrium, which determines the amount of items available on the market and their selling prices.

Here,

Converting each to pounds it equals to 13.3

pounds

Standard                                     1 pound (lb) = 16 ounces (oz)

Metric                                          1 kilogram (kg) = 1000 grams (g)

Metric to standard                      1 kilogram = 2.20 pounds

Standard to metric                     1 pound = 0.45 kilograms

Therefore, Miranda needs to build new shelves in her pantry to store all these items. Yes, the new shelves be able to support her current supply of powder goods.

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Complete question is attached with the image.

The initial impact of Saanvi's deposit of $4,000 in cash is an increase in the bank's reserves by $4,000.

However, since the required reserve ratio is 20%, the bank must hold back $800 (20% of $4,000) as reserves, and is free to lend out the remaining $3,200. When the bank lends $1,000 to Freda, the money supply initially increases by $1,000 because Freda now has an extra $1,000 in her possession. However, since the bank has only $2,200 in reserves left, it can only lend out a maximum of $2,750 (20% of $13,750), and so the money supply expansion is limited. Therefore, the correct answer is that the money supply initially increases by $1,000.

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The acquisition analysis for ABC Ltd acquiring all the issued shares of XYZ Ltd for $280,000 on 1 July 2022 is given below:

Calculation of fair value of identifiable net assets:

Assets and liabilities

Book Value

Fair Value

Gain(Loss)

Plant (carrying amount $175,000)

$175,000

$190,000

$15,000

Land

100,000

120,000

20,000

Inventory

10,000

15,000

5,000

Total

295,000

325,000

30,000

Calculation of Goodwill:

Consideration transferred

$280,000

Less: Net assets fair value

$325,000

Add: Non-controlling interest

NA

Add: Fair value of contingent liabilities

NA

Goodwill

($45,000)

Calculation of non-controlling interest (NCI):

Fair value of net identifiable assets

$325,000

Less: Fair value of identifiable net assets attributable to ABC Ltd

295,000

Fair value of NCI

$30,000

Working note:

Calculation of retained earnings:

Retained earnings of XYZ Ltd

$30,000

Plus: XYZ's net income up to 1 July 2022, as ABC acquired XYZ on this date

$-

Less: XYZ dividends paid from 1 January 2022 to 1 July 2022 (5% of $200,000)

$(10,000)

Retained earnings at acquisition date

$20,000

Calculation of goodwill:

Goodwill = Consideration transferred - Net assets fair value

Goodwill = $280,000 - $325,000

Goodwill = $45,000

Calculation of non-controlling interest:

Non-controlling interest = Fair value of net identifiable assets - Fair value of identifiable net assets attributable to ABC Ltd

Non-controlling interest = $325,000 - $295,000

Non-controlling interest = $30,000

Therefore, the acquisition analysis for ABC Ltd acquiring all the issued shares of XYZ Ltd for $280,000 on 1 July 2022 is as follows:

Consideration transferred: $280,000

Fair value of net identifiable assets: $325,000

Goodwill: ($45,000)

Fair value of non-controlling interest: $30,000

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If people expect that the price of a gallon of gasoline will rise next week, as a result, they may decide to purchase more gasoline now to avoid the higher prices in the future.

If people come to expect that the price of a gallon of gasoline will rise next week, they may change their behavior in a few ways.

For example, they may decide to fill up their gas tanks earlier than they originally planned in order to avoid paying higher prices later. Additionally, they may start looking for ways to conserve gasoline, such as carpooling or using public transportation, in order to save money.

The expectation of higher gas prices may also affect the overall demand for gasoline, as people may choose to drive less or switch to more fuel-efficient vehicles. Ultimately, the expectation of rising gas prices can have a significant impact on both individual behavior and the overall economy.

If people expect that the price of a gallon of gasoline will rise next week, as a result, they may decide to purchase more gasoline now to avoid the higher prices in the future. This increased demand for gasoline in the present could potentially lead to a temporary spike in prices until the anticipated price increase occurs.

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The TRUE statement about the contract between Sam, the owner of a 2015 Chevrolet Camaro, and Ace Automotive Repair, Inc. for the sale and installation of a new engine, is B. Under the predominant purpose test, Article 2 of the Uniform Commercial Code (UCC) applies to this contract.

Under the predominant purpose test, the court assesses if the predominant purpose of the transaction is to sell the goods (engine) or to provide the service (installation).

Essentially, since the predominant purpose is to sell the engine, Article 2 of the Uniform Commercial Code applies.

The Uniform Commercial Code comprehensively covers all commercial transactions but not every aspect of commercial law. The subjects that are not covered are:

Thus, the TRUE statement about the contract between Sam, the owner of a 2015 Chevrolet Camaro, and Ace Automotive Repair, Inc. for the sale and installation of a new engine, is Option B.

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The merger between a US-based company and a French National conglomerate can pose several challenges from an accounting standpoint due to the differences between International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). Some of the challenges they may face include:

Accounting Principles: IFRS and GAAP have different underlying principles and concepts. IFRS is principles-based, emphasizing substance over form, while GAAP is rules-based, providing specific guidelines for various transactions. The differences in accounting principles can lead to variations in the recognition, measurement, and presentation of financial information.

Financial Statement Presentation: IFRS and GAAP have different requirements for financial statement presentation. The formats and classifications of items on the balance sheet, income statement, and cash flow statement may vary between the two sets of standards. This can make the comparison and consolidation of financial statements challenging.

Revenue Recognition: IFRS and GAAP have differing guidance on revenue recognition, particularly in areas such as the timing of revenue recognition, multiple-element arrangements, and percentage-of-completion method for long-term contracts. Aligning the revenue recognition policies of the merging entities can be a complex task.

Valuation of Assets and Liabilities: IFRS and GAAP may have different rules for the valuation of assets and liabilities, such as inventory, property, plant, and equipment, intangible assets, and financial instruments. Differences in valuation methodologies can impact the reported values of assets and liabilities, which can have implications for financial ratios, financial performance, and tax implications.

Business Combinations and Goodwill: IFRS and GAAP have different requirements for accounting for business combinations and the subsequent treatment of goodwill. For example, IFRS allows for the option of measuring goodwill at cost or using the impairment model, while GAAP follows a more strict impairment-only model. This can result in differences in the recognition and measurement of goodwill and the related impact on financial statements.

Disclosures: IFRS and GAAP have varying disclosure requirements, with differences in the level of detail and specific disclosures mandated for certain transactions and events. Harmonizing the disclosure requirements can be a complex task to ensure compliance with both sets of standards.

These are just a few examples of the challenges that may arise during the merger process from an accounting standpoint. It is crucial for the merging entities to have a thorough understanding of the differences between IFRS and GAAP and work closely with accounting professionals and advisors to address these challenges effectively and ensure accurate financial reporting and compliance with relevant regulations.

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Answer:

Mutual Fund

Explanation:

Mutual fund is a type of investment where professionals managed a pooled sum money contributed by different investors. These funds are invested into buying stocks , bonds other securities towards profit making.

It has its advantages in professional management , shared risks, dividends reinvestment and convenience. However , the disadvantages include poor trade execution ,potential for management bias and high fees.

Answer:

The correct answer would be a basic savings account earning 1.3% interest, compounded monthly.

Explanation:

Taking into account that Marta does not like taking risks with her money and does not have an emergency fund she should not invest in stocks.  She also wishes to use her money within 18 months, so a fifteen-year savings bond would not be a great choice.

A mutual fund is a collection of money from a group of investors to buy different investments. This choice will also not work well for Marta.

An IDA is an individual development account for low-income families to save towards a targeted amount usually used for building assets in the form of home ownership, post-secondary education and small business ownership. Not a great account for a single person with no dependants.

$1,500 at 1.3% interest, compounded monthly after 18 months equals about $1,520. Even though Marta won't be earning a huge amount of money, she will still earn some. Since she doesn't have an emergency fund and doesn't like risks, a basic savings account earning 1.3% interest, compounded monthly will be the right choice for her.