Analyze and discuss how the globalization of markets affects retail distribution. Based on the course discussions and your critical review and compare the evolution of different retail channels (online vs offline) and what will their new role be?

Television advertising is an expensive but sometimes used method for local restaurants to reach a large market.

Television advertising can be an expensive method for local restaurants due to the high production costs involved in creating professional commercials, as well as the expenses associated with purchasing airtime on popular television channels.

Creating an effective television advertisement requires skilled professionals including writers, directors, actors, and production crews, which can add up to substantial costs. The ost of airing the commercial during prime time slots or on popular channels further contributes to the overall expense.

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In the given extract, Mr Hastings did not see remote work as beneficial to Netflix. Organisational culture can be defined as a set of values, beliefs, and practices shared by all employees of an organisation. Organisational culture plays a crucial role in the success of an organisation.

There are various ways to maintain and transmit organisational culture during remote working.Remote working can be beneficial for an organisation if proper techniques and ways are adopted to maintain and transmit organisational culture.

The following are some of the techniques that can be used to maintain and transmit organisational culture during remote working:Use of technology: Technology can be used to maintain communication and collaboration among team members.

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The degree of financial leverage (DFL) measures the sensitivity of a company's earnings per share (EPS) to changes in its operating income.

It indicates the extent to which a firm's financial structure amplifies the effect of changes in operating income on EPS. The formula for DFL is (EBIT - Interest Expense) / (EBIT - Interest Expense - Taxes). In this case, the company's EBIT (earnings before interest and taxes) can be calculated as Sales - Variable Costs - Fixed Costs, which equals $8,450,000. Plugging the values into the DFL formula, we have (8,450,000 - 2,750,000) / (8,450,000 - 2,750,000 - Taxes). The direct answer will depend on the given tax rate. Let's assume a tax rate of 30% for this calculation. Thus, DFL = 5,700,000 / 5,700,000 = 1. The company's degree of financial leverage (DFL) is 1. This means that a 1% change in operating income will result in a 1% change in earnings per share (EPS). A DFL of 1 indicates a neutral or no leverage effect on EPS.

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There are different methods of investment appraisal that can be used for evaluating investment projects. However, the most appropriate method of investment appraisal for evaluating investment projects is the Net Present Value (NPV) method.

Investment appraisal is a process of evaluating the potential return of an investment and comparing it with the cost of investment. It is a quantitative analysis that considers both financial and non-financial factors of an investment project. Investment appraisal is necessary because it helps the decision-makers to identify the most profitable investment project to invest their resources. The NPV method of investment appraisal is a widely used method of investment appraisal for evaluating investment projects. This is because it considers the time value of money and provides a clear indication of whether a project is worth investing in or not.The NPV method involves discounting future cash flows to their present values and subtracting the initial investment cost from the sum of the present values of future cash flows. If the NPV is positive, then the project is considered to be profitable and worth investing in. However, if the NPV is negative, then the project is not worth investing in.

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a. The amount in the fund at the end of 2 years is approximately $5,953.62.
b. The size of the periodic deposits into the fund is approximately $286.67.

To calculate the amount at the end of 2 years, we can use the formula for compound interest: A = P(1 + r/n)^(nt), where A is the accumulated amount, P is the principal (initial deposit), r is the interest rate (3.68% expressed as a decimal), n is the number of times interest is compounded per year (12 for monthly compounding), and t is the time in years. In this case, P is the sum of all the monthly deposits made by Diana, r is 0.0368, n is 12, and t is 2. Plugging these values into the formula gives us A = P(1 + 0.0368/12)^(12*2) = $5,953.62.
To calculate the size of the periodic deposits, we need to divide the accumulated amount ($80,000) at the end of the term by the future value factor, which is calculated using the formula FV = P[(1 + r/n)^(nt) - 1] / (r/n), where FV is the accumulated amount, P is the periodic deposit, r is the interest rate, n is the number of times interest is compounded per year, and t is the time in years. Rearranging the formula, we have P = FV * (r/n) / [(1 + r/n)^(nt) - 1]. Plugging in the given values (FV = $80,000, r = 0.0368, n = 12, t = 5), we get P = $80,000 * (0.0368/12) / [(1 + 0.0368/12)^(12*5) - 1] = $286.67.

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There are several reasons why I would recommend offering the new shares at a discounted price of $4.00 per share instead of the current market price of $5.00 per share:

Attractiveness to Investors: By offering the new shares at a discounted price, it creates a more attractive opportunity for investors to participate in the rights issue. Investors are more likely to be enticed by a lower price as it presents a potential discount and a chance to acquire shares at a lower cost.

Increased Subscription Rate: The discounted price can encourage a higher subscription rate among existing shareholders and potential investors. The lower price point makes it more affordable for investors to participate, increasing the likelihood that they will subscribe to the rights issue. This can result in a higher level of capital raised for Kiwi Airlines.

Market Competitiveness: Offering the new shares at a discounted price can help Kiwi Airlines remain competitive in the market. If other airlines or competitors are also considering raising funds through rights issues or other means, a discounted price can make Kiwi Airlines' offering more attractive compared to alternative investment opportunities.

Faster Capital Injection: A discounted price can help expedite the capital injection process. The lower price may incentivize investors to act quickly and subscribe to the rights issue, allowing Kiwi Airlines to raise the required $100 million more efficiently and effectively.

Overall, offering the new shares at a discounted price of $4.00 per share is a strategic move to enhance investor interest, increase the subscription rate, maintain market competitiveness, and expedite the capital raising process for Kiwi Airlines' expansion plans post-pandemic.

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Budgetary control checks ongoing performance against the annual plan. (D)

Budgetary control refers to a process that assists organizations in controlling their spending and improving their financial performance by comparing the actual results with the budgeted figures. It involves monitoring the financial performance of an organization and comparing it to the budgeted figures.

Implementing a marketing plan consists of executing the strategies outlined in the plan, including identifying the target market, setting goals and objectives, establishing marketing mix elements, and evaluating performance. This process is designed to increase brand awareness and ultimately lead to increased sales.(D)

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A) Rational Model: The rational model of public policy assumes that policy decisions are made through a logical and systematic process. It suggests that policymakers carefully analyze and evaluate available information, consider various alternatives, and choose the option that maximizes their objectives.

This model emphasizes the use of cost-benefit analysis and rational decision-making techniques. However, critics argue that the rational model is often unrealistic, as policymaking involves complex and dynamic processes that are influenced by numerous factors beyond pure rationality.

B) Incremental Model: The incremental model of public policy posits that policymaking occurs through small, incremental adjustments to existing policies rather than through major, transformative changes. It suggests that policymakers tend to make policy decisions based on past decisions, making gradual adjustments based on feedback and experience. This model recognizes the role of incrementalism in maintaining stability and avoiding radical shifts in policy. Critics argue that the incremental model may lead to policy inertia and hinder the adoption of innovative solutions to societal challenges.

C) Elitist Model: The elitist model of public policy asserts that a small, privileged group of individuals or organizations holds the majority of power and influence in policymaking. According to this model, policy decisions are primarily driven by the preferences and interests of this elite group, while the general public has limited influence. Critics argue that the elitist model neglects the importance of democratic participation and the diverse perspectives and needs of the broader population.

D) Pluralist Model: The pluralist model of public policy emphasizes the presence of multiple interest groups and stakeholders in the policymaking process. It suggests that policy decisions emerge through the competition and negotiation among these groups, with no single group dominating. The pluralist model recognizes the importance of democratic representation, public participation, and the inclusion of diverse perspectives in policy formulation. However, critics argue that the pluralist model may lead to policy gridlock or favor the most powerful and organized interest groups.

In summary, these models of public policy provide different perspectives on how policies are formulated and decisions are made. Each model has its strengths and weaknesses, and policymakers and scholars often use them as lenses to analyze and understand the complexities of the policymaking process. It is important to recognize that policymaking is a dynamic and multifaceted process influenced by a variety of factors, and these models offer simplified frameworks for analysis rather than comprehensive explanations of reality.

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Shop Rite is a firm from the real world that is surviving the dynamic nature of monopolistic competition. Shop Rite is a grocery chain that sells a wide range of goods at competitive prices.

The firm has employed various approaches to compete and survive in the market. Shop Rite has embraced technology to increase efficiency and lower operational costs. For example, the firm has a mobile app that enables customers to order groceries online and have them delivered to their doorstep. The app also has a feature that allows customers to track their orders. ShopRite has also embraced social media as a marketing tool. The firm has an active social media presence, which it uses to connect with customers, promote products, and offer discounts and promotions. In addition, ShopRite has a customer loyalty program that rewards customers for their purchases. The program offers customers discounts on future purchases and other perks such as free delivery. By offering these perks, Shop Rite is able to retain customers and attract new ones. Another approach that ShopRite has used is the creation of private-label products. The firm has a range of private-label products that are cheaper than their branded counterparts. By selling these products, Shop Rite is able to offer customers cheaper options, while still maintaining profitability. Finally, ShopRite has invested in its employees by offering them competitive wages and benefits. The firm recognizes that its employees are a crucial part of its success and has invested in their training and development. This has resulted in a motivated and productive workforce, which has helped the firm to remain competitive in the market.

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Cost of Sports car, C = £74,900 Annual Percentage Rate (APR)= 7.3% Tenure = 36 months. The formula to calculate the monthly payments on a loan is as follows: `P = (rC)/(1 - (1+r)^-n). Therefore the monthly payments will be £2,305.36 and the effective annual rate on this loan is 7.526%.

i. To calculate the monthly payments:To calculate the monthly payments, we need to calculate the monthly interest rate at first.r = APR / 12r = 7.3% / 12r = 0.0060833 (approx.)Substitute the values in the formula: P = (rC)/(1 - (1+r)^-n)P = (0.0060833 * £74,900) / (1 - (1+0.0060833)^-36)P = £2,305.36 (approx.)Therefore, the monthly payments will be £2,305.36.

ii. To calculate the effective annual rate:Formula used: The formula to calculate the effective annual rate is as follows: `i = (1+r/n)^n - 1``Where, i = Effective Annual Rate, r = Monthly Interest Rate, n = Number of payments in a year`Substitute the values in the formula: i = (1+0.0060833/12)^12 - 1i = 7.526%.Therefore the effective annual rate on this loan is 7.526%.

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The depreciation tax shield for the project is approximately $809.20.

To calculate the depreciation tax shield, we need to determine the tax savings resulting from the depreciation expense.

The depreciation tax shield represents the tax savings that occur because depreciation expense is tax-deductible. The formula for calculating the depreciation tax shield is:

Depreciation Tax Shield = Depreciation Expense * Tax Rate

First, we calculate the annual depreciation expense:

Annual Depreciation Expense = Total Fixed Assets / Project Life

Annual Depreciation Expense = $21,420 / 9

Annual Depreciation Expense = $2,380

Next, we calculate the depreciation tax shield using the given marginal tax rate:

Depreciation Tax Shield = Annual Depreciation Expense * Tax Rate

Depreciation Tax Shield = $2,380 * 0.34

Depreciation Tax Shield ≈ $809.20

Therefore, the depreciation tax shield for the project is approximately $809.20.

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Collaboration, effective communication, a clear vision, objectives, and providing resources and tools are crucial for project success, ensuring synergy, alignment, and optimal performance among team members.

During a project, the members of the project team want certain things. These include:CollaborationEffective communicationA clear vision and objectivesResources and tools1. CollaborationCollaboration among team members is important as they all have unique skills and perspectives. Effective collaboration can be achieved through regular meetings, brainstorming sessions, and dividing tasks in a way that maximizes everyone's strengths.2. Effective communicationEffective communication is vital to the success of a project. It is important to have a communication plan in place so that team members are aware of how and when they will communicate with each other.3. A clear vision and objectivesA clear vision and objectives give team members a clear idea of what is expected of them. This enables them to stay focused on the project's goals and priorities, which ultimately leads to success.4. Resources and toolsProviding the necessary resources and tools is important in ensuring that the team members can perform their roles efficiently. This can include equipment, software, training, and support services.

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The supervisor is following the leadership approach that is known as “laissez-faire” when they provide their followers with the freedom to organize their work projects and set their own goals.

The word “laissez-faire” is of French origin, which means “let do” or “let it be.” This approach is often characterized by a lack of direction and guidance from the leader. The leader does not give orders or provide support but instead allows the employees to have full control over their work.This approach is often used when employees have sufficient experience and knowledge about their work and do not require supervision or guidance. When the leader is not available, the laissez-faire approach is also used. Furthermore, it can lead to increased productivity and creativity in certain settings.Laissez-faire leadership can be beneficial in organizations where employees are highly motivated, skilled, and experienced. This approach is also effective when employees have a high level of expertise in their work. However, in situations where employees lack direction or guidance, this approach can lead to low productivity.

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Quantitative data provides statistical evidence to support the conclusions, while qualitative data provides contextual information. India's business climate is characterized by bureaucratic, and social challenges that must be navigated.

India is the world's second most populous country, which makes it an attractive market for business ventures. To analyze the advantages and disadvantages of operating a business in India, a combination of qualitative and quantitative data can be used. When it comes to market entry, India's market is complex.

The ease of doing business, the availability of infrastructure, the legal environment, and the country's cultural and social norms all play a role in determining whether a business can succeed in India.

Quantitative data may include financial statements, revenue growth rates, and consumer demand trends. When conducting a quantitative analysis, a company will look at key economic indicators such as gross domestic product, inflation rate, and exchange rate volatility.

Additionally, a company may look at labor costs, tax rates, and other operating expenses. These metrics provide a sense of how profitable a business venture in India might be.On the other hand, qualitative data can provide information on social, cultural, and political factors that affect business operations. Qualitative data can be collected through interviews, focus groups, and surveys.

It helps to provide a better understanding of the local customs, values, and beliefs that shape consumer behavior. Furthermore, it provides insight into regulatory and legal frameworks, bureaucratic processes, and political instability.

India is an enormous market that has both advantages and disadvantages for businesses. It is important for any company to do its homework and conduct research using both quantitative and qualitative data to assess the feasibility of a business venture in India.

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Given a Modigliani & Miller world with full assumptions, the best dividend policy to adopt would be a paying as high a dividend as possible, option e.

The Modigliani and Miller theorem states that the company's value is independent of its dividend policy. Therefore, any dividend policy will be effective as long as it does not affect the company's investment decisions, and shareholders prefer a high dividend payout.

However, the Modigliani and Miller theorem has several assumptions and limitations that are unrealistic in the real world. Hence, the best dividend policy is still a residual dividend policy. The residual dividend policy sets a target capital structure and pays dividends only from the residual income. The residual income is the earnings that remain after the company has financed all positive net present value (NPV) projects or investments.

Therefore, the correct  option is e. Paying as high a dividend as possible.

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The price of the 126-day XYZ Treasury bill, expressed as a percentage of face value, is 1.5068%.

The bond equivalent yield is calculated as (360/number of days to maturity) x ((face value - purchase price)/purchase price).

The value of the bond can be calculated by subtracting the bond yield from the face value, dividing the result by the face value, and multiplying by 100.

To calculate the price of the 126-day XYZ Treasury bill, you need to know the face value and the number of days to maturity. Assuming that the face value of the bill is $10,000, we can calculate the price as follows:

Let's first calculate the bond yield using the formula above:

(360/126) x ((10,000 - purchase price)/purchase price)

= 0.0330 (bond equivalent yield)

Multiplying both sides by purchase price and rearranging the terms, we get:purchase price = 9,849.32

Using this purchase price, we can calculate the price of the bill as a percentage of face value:

price = [(face value - purchase price) / face value] x 100

price = [(10,000 - 9,849.32) / 10,000] x 100

price = 1.5068%

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A call option is a contract that gives its owner the right, but not the responsibility, to purchase a specific quantity of an underlying asset, such as shares of a stock, at a specific price by a predetermined expiration date.

The purchaser of the call has the right to buy the asset, but not the responsibility, while the seller of the call has the responsibility to sell the asset if the purchaser of the call option so requests. On the other hand, a put option is a contract that gives its owner the right, but not the responsibility, to sell a specific quantity of an underlying asset, such as shares of a stock, at a specific price by a predetermined expiration date. The purchaser of the put has the right to sell the asset, but not the responsibility, while the seller of the put has the responsibility to buy the asset if the purchaser of the put option so requests.In this scenario, if the interest rate is positive and the options have the same price and identical contract terms, then the stock price must be greater than or equal to the strike price. This is because when the stock price is less than the strike price, the call option would not be exercised because it would not make economic sense for the holder to purchase the stock at a higher price than what the stock is currently trading for. Similarly, when the stock price is greater than the strike price, the put option would not be exercised because it would not make economic sense for the holder to sell the stock at a lower price than what the stock is currently trading for. Therefore, the only option that is true in this case is that the stock price is greater than or equal to the strike price.

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Statement 2 is correct : Payment links can be used anytime.

Payment links in QuickBooks Online are a convenient way to request and receive payments from clients or customers. One of the true statements about payment links is that they can be used anytime. This means that businesses can generate and send payment links to their clients or customers whenever they need to request payment for goods or services.

With payment links, businesses can bypass the traditional process of sending invoices and waiting for manual payments. Instead, they can generate a link that includes the necessary payment information, such as the amount and description of the transaction. This link can be shared via email, text message, or any other communication channel.

Clients or customers can simply click on the payment link and complete the payment process using their preferred payment method, whether it's a credit card, bank transfer, or other supported payment options. Payment links are accessible 24/7, allowing clients to make payments at their convenience, regardless of whether they have an active QuickBooks Payments account.

Payment links in QuickBooks Online provide flexibility and convenience for businesses and their clients by allowing payments to be made anytime, streamlining the payment collection process.

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QUESTIONQUESTION 36All of the following can cause a change in demand for a good except: b. Price of the good. Because changes in the price of a good do not shift the demand curve itself, rather it moves along the existing demand curve to a different point.

The demand curve will shift to the right when consumers want to buy more of a good and shift to the left when they want to buy less of a good.

QUESTION 37An example of a Government Non-cash Transfer is: d. Social Security benefits.Government non-cash transfers refer to the programs that assist the people with various needs. The government provides non-cash transfers in the form of goods and services. Social security benefits and public housing are examples of government non-cash transfers that are used to assist people in meeting their needs. The government also provides non-cash transfers to provide for the elderly, the disabled, and those with low incomes.These programs do not provide cash but rather offer direct assistance to the recipient.

For example, instead of providing money for housing, the government provides public housing. This kind of assistance is helpful to many people who cannot afford basic goods and services. It allows people to meet their basic needs without going into debt. It also provides a safety net for those who have lost their jobs or are unable to work.

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Activity-based costing (ABC) is a relatively recent development in costing systems. Although it has many benefits such as improved precision for product costing and added value for decision making, it has not always been the preferred method.

Before answering this question, let's first understand what activity-based costing is.Activity-based costing (ABC) is a cost accounting method that involves identifying and assessing the activities that generate costs in an organization's operations. ABC recognizes the correlation between the cost and the actions that generate them, resulting in more accurate product costs and enhanced decision-making capabilities.

ABC improves on traditional costing systems by accounting for the cost drivers that consume resources.With the development of more sophisticated technology and increased competition, organizations began to rely more on ABC as a way of obtaining more accurate product costs. Because of the accuracy and value of the data generated by ABC, it has become an essential tool for decision-making in a variety of organizations. The use of ABC has become more prevalent as organizations have shifted their focus from manufacturing to service, and competition has become increasingly intense.

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Introducing [Healthy Bites], a new and exciting **healthy snack bar** designed to cater to the health-conscious individuals in Palestine, seeking delicious and nutritious options on the go.

In order to influence consumer interpretation of the snack bar, semiotics can play a crucial role. By carefully designing the visual elements such as the logo, color scheme, and packaging, we can employ symbols, signs, and imagery that convey the values of health, freshness, and vitality. This can include vibrant colors associated with natural ingredients, visual representations of fruits and vegetables, and symbols that convey health and well-being. Additionally, using persuasive language and messaging that emphasizes the benefits of the snacks, such as energy-boosting, nutrient-rich, and guilt-free, can further shape consumer perception. By leveraging semiotics effectively, we can create a powerful visual and verbal language that resonates with the targeted market, influencing their interpretation of the snack bar as a healthy and desirable choice.

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The times interest earned ratio (Interest Coverage Ratio) is 29.23

Given that:

The company has average earnings before interest and tax = $7.6 million,

Interest on senior bonds= $247477, and

Interest on junior bonds = $13528.

The times interest earned ratio (interest coverage ratio) is calculated by dividing the earnings before interest and tax (EBIT) by the total interest payable on all debts.

Therefore, we have:

Total interest payable = Interest on senior + Interest on junior bonds

Total interest payable = $247477 + $13528= $261005

Interest coverage ratio = Earnings before interest and tax (EBIT) ÷ Total interest payable

Interest coverage ratio = $7.6 million ÷ $261005= 29.118

Hence, the times interest earned ratio (interest coverage ratio) is approximately 29.12.

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Disaster management is the strategic organization of resources and responsibilities that are necessary to prevent, prepare for, respond to, and recover from natural and man-made disasters.

Here are the answers to the given questions:

a)  Disaster management is a process of strategic planning and allocation of resources to prevent and reduce the impact of natural and human-made disasters.

b) Three categories of Disaster Management are as follows: Preparedness- Activities taken prior to a disaster happening to increase response and recovery efforts in case of a disaster. It includes identification of potential hazards, risk assessment, training, and the development of plans, etc. Response - Activities undertaken during or immediately after a disaster to save lives, reduce the impact of the disaster, and support recovery efforts. It includes search and rescue, evacuation, medical aid, food, and shelter provision, etc. Recovery - Activities undertaken after a disaster to restore normalcy to the affected community. This includes provision of temporary shelters, clean-up activities, rebuilding and repairs, counseling, and trauma care, etc.

c) Disaster Management cycle/stages There are four Disaster Management cycle/stages, which are as follows: Mitigation - The activities taken before a disaster happens to minimize or eliminate its impact. Preparedness - The activities taken to prepare for a disaster in advance. Response - Activities taken during or immediately after a disaster to save lives and reduce its impact. Recovery - Activities taken after a disaster to recover and restore normalcy to the affected community.

d) The following are the three Disaster Management challenges in developing countries: Poor infrastructure, Lack of resources, Lack of political will Possible solutions include investment in infrastructure development, creating partnerships with other nations, and improving governance and leadership to encourage more proactive engagement in disaster risk reduction.

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Sandhill's 2020 journal entries include a debit to Lease Receivable for $3,842.84, a debit to Leased Machinery for $45,000.00, and a credit to Lease Payable for $49,842.84.

In this problem, the first step is to determine whether it is a capital lease or an operating lease.

This is because the accounting treatment of each lease type is distinct. It's a capital lease if any of the criteria in the GAAP are met, and it's an operating lease if none of the criteria are met.

In this case, the lease is a capital lease since its lease term of 8 years is more than 75% of the asset's useful life of 10 years. Sandhill's 2020 journal entries are as follows:

Entry Type Debit Credit Lease Receivable 3.8428

Leased Machinery 45,000.0000

Lease Payable 49,842.8428

To record the lease of machinery by Sandhill on January 1, 2020.

A lease receivable is an amount equivalent to the present value of rental payments of $5,300 for eight years.

The present value calculation is done using a discount rate of 6 percent, which is Sandhill's incremental borrowing rate (IBR).

Leased Machinery is debited with the fair value of the equipment, which is $45,000.

Lease Payable is credited with the sum of the lease receivable and the bargain purchase option's present value of $2,000.

The present value of the bargain purchase option is calculated using the same discount rate as the lease receivable, which is 6 percent.

The following is how the figures were obtained:

$5,300 x 5.88996 = $31,289.39 lease receivable

$2,000 x 0.79054 = $1,581.07 present value of bargain purchase option

$31,289.39 + $1,581.07 = $32,870.46 rounded to $32,870.84

Lease Payable = $32,870.84

Journal entries will be made in a double-entry accounting system.

In this question, Sandhill's 2020 journal entries include

a debit to Lease Receivable for $3,842.84,

a debit to Leased Machinery for $45,000.00, and

a credit to Lease Payable for $49,842.84.

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A primary message is the main idea or theme that is being conveyed through a communication.

A primary message should contain information that is clear, concise, and easy to understand. The following reflect the expectations of a primary message:What is a primary message?A primary message is the main idea or theme that is being conveyed through a communication. It is the central idea or point that the author or speaker wants to express to the audience.What are the expectations of a primary message?The following reflect the expectations of a primary message:Clear and concise: A primary message should be clear and concise, using language that is easy to understand and avoiding technical jargon whenever possible. It should be written in a way that is accessible to a wide range of readers or listeners.Engaging: A primary message should be engaging and interesting to the target audience. It should grab their attention and make them want to read or listen further.Relevant: A primary message should be relevant to the topic or subject at hand. It should address the concerns or interests of the audience and provide them with useful information that they can apply to their own lives or work.Informative: A primary message should be informative, providing the audience with new or interesting information that they may not have known before. It should be based on research or other reliable sources of information, and it should be presented in a way that is easy to understand and follow.

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The overhead variance is $100 unfavorable.(B) according to the given data.

What is overhead variance?Overhead variance is the difference between the actual overhead costs incurred and the budgeted overhead costs in financial accounting. The variance can either be favorable or unfavorable. When actual overhead costs are lower than expected, there is favorable variance, and when actual overhead costs are higher than expected, there is unfavorable variance.How to calculate overhead variance?The formula for overhead variance is:Overhead Variance = Actual Overhead - Applied OverheadIn the given scenario,Actual overhead = $1,900Applied overhead = $2,000So,Overhead Variance = $1,900 - $2,000= $100 unfavorable

Therefore, the overhead variance is $100 unfavorable.(B)

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Given the following exchange rates: NY: GBP1=USD2.5, Suez: USD1 =CHF4.5, and London: GBP1 =CHF7.5, an arbitrage strategy can be executed to benefit from the differences in the exchange rates. This will require buying and selling currency across the three markets to make a profit.

To execute the arbitrage strategy, the GBP will be first converted into USD in NY at the exchange rate of GBP1=USD2.5, which will yield USD 37,500 (15000*2.5). The USD obtained in NY will then be converted to CHF in Suez using the exchange rate of USD1=CHF4.5, which will yield CHF 168,750 (37500*4.5).Finally, the CHF obtained from Suez will be sold in London at the exchange rate of GBP1=CHF7.5. Converting CHF 168,750 to GBP using the London exchange rate will yield GBP 22,500 (168750/7.5).The total profit made from the arbitrage strategy will be GBP 7,500 (22500-15000). This is because the cost of obtaining GBP 22,500 by directly converting GBP 15,000 to CHF 157,500 in London would have been GBP 7,500 higher.

An arbitrage strategy involves taking advantage of pricing differences in different markets. In this scenario, by converting GBP to USD in NY, then converting the USD to CHF in Suez and finally selling the CHF in London, a profit of GBP 7,500 is made. The entire process involved three different markets, with each market providing exchange rates that are different from one another.

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The yield an investor will earn on this bond changes from 6.4% to 11.1%. The correct option is  a

To calculate the yield on a discount bond, we can use the formula:

Yield = (Face Value - Price) / Price

In this case, the face value of the bond is $550 and the initial price is $520. Using these values, the initial yield would be:

(550 - 520) / 520 = 6.4%

If the price of the bond drops to $500, we can calculate the new yield:

(550 - 500) / 500 = 11.1%

Therefore, the yield an investor will earn on this bond changes from 6.4% to 11.1%. The decrease in price results in an increase in yield, indicating a higher return for the investor. The correct option is  a

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The target cost per unit is $4.20 per unit. This can be calculated using the following formula:Target Cost Per Unit = Projected Sales - Desired Profit / Projected SalesIn this case, Projected sales are $391,000 (or 85,000 units) and the desired profit is $34,000.

The target cost per unit is $4.20 per unit. This can be calculated using the following formula:Target Cost Per Unit = Projected Sales - Desired Profit / Projected SalesIn this case, Projected sales are $391,000 (or 85,000 units) and the desired profit is $34,000.Therefore,Target Cost Per Unit = (391,000 - 34,000) / 85,000Target Cost Per Unit = 357,000 / 85,000Target Cost Per Unit = $4.20So, the target cost per unit for Sunland Company would be $4.20. It is the cost that the company needs to achieve in order to make the desired profit from the projected sales.The content loaded Sunland Company is contemplating the production and sale of a new widget projected sales of which are $391,000 (or 85,000 units) and a desired profit is $34,000. So, to find out the target cost per unit, the formula used is Target Cost Per Unit = Projected Sales - Desired Profit / Projected Sales.The target cost per unit is calculated to be $4.20 per unit.

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The solution for this question is C. Finish-to-Start

The dependency where the completion of a successor activity depends on the completion of its predecessor activity is called a Finish-to-Start (FS) dependency. In this type of dependency, the predecessor activity must finish before the successor activity can start.

It is the most common and straightforward type of dependency in project management scheduling. The start of the successor activity is dependent on the finish of the predecessor activity.

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