Prepare your briefing paper to the Board as one that outlines the oppor investing in an online order processing system. (Briefing paper)

1. The closing entries of September in Steamed Sensation, Inc. are:

1) Debit balance in service revenue $9,900; Credit balance in unearned service revenue $1,000 and

2) Debit balance in depreciation expense, equipment $1,800; Credit balance in accumulated depreciation, equipment $1,800.

2. The ending balance in Retained earnings. Retained earnings at the end of September = $7,400 - $300 + $9,900 - $1,800 - $300 = $14,000.

3. Prepare a post-closing trial balance. The post-closing trial balance of Steamed Sensation, Inc., as of September 30, 2018, is shown below: Account Cash Accounts receivable Prepaid rent Supplies Equipment Accumulated depreciation, equipment Accounts payable Common stock Retained earnings Total Debit 5,800 8,000 4,000 550 32,000 8,000 --- --- 14,000 Credit --- --- --- --- --- 8,000 4,800 8,000 81,000.

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ESG factors are an important factor for the identification of environmental, social, and governance factors that impact businesses. However, ESG metrics also have some weaknesses to overcome. One of the weaknesses of ESG metrics is the lack of standardization, making it difficult to compare ESG scores across companies.

Another weakness is the lack of transparency and clarity in ESG reporting, which makes it difficult for investors to fully assess a company's ESG performance. The third weakness of ESG metrics is that they can be manipulated by companies to make themselves look better than they are. Companies can choose to report on only positive ESG performance indicators, rather than providing a comprehensive view of their ESG performance. Finally, there is a lack of materiality in ESG metrics.

ESG metrics may not be relevant to all companies, and certain ESG issues may be more important for certain industries or businesses. Improvements can be made in the future through increased standardization of ESG metrics so that ESG scores can be compared across companies. This can be achieved by developing a clear set of standards and guidelines for ESG reporting.

Improving the transparency and clarity of ESG reporting is also important. Companies should be required to provide a comprehensive view of their ESG performance, including negative performance indicators. Regulatory oversight is necessary to ensure that ESG metrics are not manipulated by companies. Finally, there needs to be a greater emphasis on materiality in ESG metrics. ESG metrics should be relevant to the industry and business of the company being evaluated.

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The role of a marketing assistant in an electric bike company is to help in the creation, execution, and analysis of marketing campaigns and strategies. They offer support in areas such as social media management, content creation, market research, and event coordination.

The marketing assistant plays a crucial role in achieving the goals and objectives of the company's marketing plans by working closely with the marketing manager. The marketing assistant will contribute significantly to the success of the company's sales campaigns.The differentiation and growth strategy of the electric bike company will have an impact on the total reward package for the marketing assistant. A differentiation strategy is an approach where a company develops its product or services to make them unique, attractive, and stand out in the market. This strategy is essential in providing value to the customers, which leads to customer loyalty and satisfaction. For instance, if the electric bike company focuses on creating unique electric bikes, they will require marketing assistant that will understand the uniqueness of their products and create strategies that will highlight them in the market.

The differentiation strategy will mean that the company will require a marketing assistant that has the skills and creativity to drive the campaign. The total reward package for the marketing assistant will be reflective of their skills and creativity.Growth strategy, on the other hand, involves the company expanding its products or services. If the electric bike company adopts a growth strategy, it will require a marketing assistant that is knowledgeable and experienced in marketing to help implement the expansion strategies. For example, the marketing assistant may be required to identify new market segments or even new geographical locations for the electric bike company's products. The total reward package will be reflective of the marketing assistant's ability to expand the market, which is vital in driving sales and revenue for the company.In conclusion, the differentiation and growth strategy of the electric bike company will affect the total reward package for the marketing assistant. A differentiation strategy will require a marketing assistant with the skills and creativity to drive the campaign, while a growth strategy will require a marketing assistant that is knowledgeable and experienced in marketing to help implement the expansion strategies.

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The maximum number of shares of stock A the fund can buy following the strategy (buy 2 shares of A, short 1 share of B) is $500,000 / $100 = 5,000 shares.

(a) The balance sheet after buying 200 shares of stock A and financing 50% of the investment using borrowing would look as follows: Assets:

Cash: $500,000 (from the fund's own capital)

Borrowings: $100,000 (50% of the investment financed through borrowing)

Stock A: 200 shares x $100/share = $20,000

Liabilities and Equity:

Equity: $500,000 (initial capital)

Total Assets: $520,000

Total Liabilities and Equity: $520,000

(b) If the fund wants to buy 200 shares of stock A, for every two shares of stock A bought, one share of stock B will be shorted. Therefore, the number of shares of stock B that will be shorted is half the number of shares of stock A, which is 200/2 = 100 shares.

The balance sheet after buying 200 shares of stock A and shorting 100 shares of stock B would look as follows: Assets:

Cash: $500,000 (from the fund's own capital)

Borrowings: $0 (no borrowing for this scenario)

Stock A: 200 shares x $100/share = $20,000

Stock B (shorted): 100 shares x $80/share = $8,000

Liabilities and Equity:

Equity: $500,000 (initial capital)

Total Assets: $528,000

Total Liabilities and Equity: $528,000

(c) With a capital of 1 million dollars, the fund can buy stock A at most with an amount equal to the available capital after setting aside the initial margin requirement. Since the initial margin requirement is 50%, the maximum amount that can be used to buy stock A is 50% of the available capital.

Maximum amount to buy stock A = 50% x $1,000,000 = $500,000

If each share of stock A costs $100, the maximum number of shares of stock A the fund can buy following the strategy (buy 2 shares of A, short 1 share of B) is $500,000 / $100 = 5,000 shares.

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In Round #2, the accurate statement concerning Littlefield Labs is that ROP should not be less than the average inventory level.

In Littlefield Labs, Round #2, the Reorder Point (ROP) and Reorder Quantity (ROQ) are important factors in managing inventory levels. The ROP represents the inventory level at which a new order should be placed, while the ROQ is the quantity to be ordered.

Out of the given options, the correct statement is that ROP should not be less than the average inventory level. This means that the ROP should be set at a level that ensures inventory is replenished before it reaches an unacceptable low level. By setting the ROP above the average inventory level, the system can account for variations in demand and lead time, ensuring that there is sufficient inventory to meet customer demand and avoid stockouts.

The other options presented in the question are incorrect. The ROQ does not necessarily need to be at least as high as the ROP (option a). The ROP does not need to be less than the demand for four days (option b) or set at no less than 600 (option d). These statements do not align with the principles of inventory management and may result in either excess inventory or stockouts.

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Global port competition is a dynamic and complex phenomenon that involves various factors such as infrastructure, location, efficiency, and economic policies. Analyzing three specific cases of global port competition provides insights into the strategies employed by different ports to gain a competitive edge.

The first case is the competition between the ports of Singapore and Hong Kong. Both ports have strategically positioned themselves as major transshipment hubs in the Asia-Pacific region. Singapore has invested heavily in infrastructure development, including deepening its harbor and expanding container handling capacity. It has also implemented efficient customs procedures and established free trade zones, attracting global shipping lines. On the other hand, Hong Kong has focused on leveraging its geographical advantage and developed a comprehensive logistics ecosystem. However, with the emergence of other competitive ports in the region, both Singapore and Hong Kong face challenges to maintain their dominance.

The second case involves the competition between the ports of Rotterdam and Antwerp in Europe. Rotterdam has invested in advanced automation and digitalization, optimizing its operational efficiency. It has also expanded its hinterland connectivity and established strategic partnerships to attract more shipping lines. Antwerp, on the other hand, has positioned itself as a hub for petrochemicals and chemicals. It has developed specialized infrastructure and services to cater to the specific needs of these industries. Additionally, Antwerp has focused on sustainability and environmental initiatives, further enhancing its competitiveness.

The third case examines the competition between the ports of Los Angeles and Long Beach in the United States. Both ports are major gateways for transpacific trade. Los Angeles has implemented advanced technologies and streamlined its operations to handle large volumes of container traffic. It has also prioritized sustainability and implemented clean air initiatives. Long Beach has focused on infrastructure development and improving intermodal connectivity. It has also adopted green initiatives and collaborated with stakeholders to reduce environmental impacts. Despite the fierce competition, the proximity and collaboration between the two ports have led to joint efforts to enhance overall efficiency and attract more business.

In conclusion, global port competition is driven by factors such as infrastructure, location, efficiency, and sustainability. Ports that invest in modern infrastructure, optimize operational efficiency, develop specialized services, prioritize sustainability, and foster collaboration with stakeholders are better positioned to gain a competitive advantage. However, the dynamics of global trade and evolving market conditions continue to shape the landscape of port competition, requiring ports to adapt and innovate to maintain their competitiveness.

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The present values of the three options, given a discount rate of 7%, are as follows: Option A: $55,200, Option B: $50,678, Option C: $55,159.

Based on these calculations, Option B offers the highest present value for the daughter.

Let's break down the calculations for each option:

Option A: The daughter receives $55,200 every year. To calculate the present value, we use the formula: PV = CF / (1 + r)^n, where CF represents the cash flow and r represents the discount rate. Plugging in the values, we have PV = $55,200 / (1 + 0.07)^1 = $51,682.

Option B: The daughter receives $8,000 every 10 years. To calculate the present value, we use the same formula. The cash flow in this case is $8,000, and the time period is 10 years. Plugging in the values, we have PV = $8,000 / (1 + 0.07)^1 + $8,000 / (1 + 0.07)^2 + ... + $8,000 / (1 + 0.07)^10 = $50,678.

Option C: The daughter receives $90,000 every 10 years. Following the same calculation, we have PV = $90,000 / (1 + 0.07)^1 + $90,000 / (1 + 0.07)^2 + ... + $90,000 / (1 + 0.07)^10 = $55,159.

Comparing the present values, we find that Option B has the highest value, making it the best choice for the daughter.

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Sally can claim $6,164 of the property taxes as a deduction while Kate can claim $2,836 of the property taxes as a deduction.

In the year that real property is sold, property taxes must be allocated between the buyer and the seller according to the number of days in the year that each owned the property. In this case, Sally owned the property for the first 67 days of the year, and Kate owned the property for the remaining 298 days of the year.The property taxes are $9,000, and we can use the following proportion to calculate how much of the property taxes each party can deduct:$9,000 / 365 days = $24.66 per day

Sally owned the property for 67 days, so she can claim a deduction for:$24.66 per day × 67 days = $1,653.22 ≈ $1,653

Kate owned the property for 298 days, so she can claim a deduction for:$24.66 per day × 298 days = $7,357.68 ≈ $7,358

Thus, Sally can claim $1,653 of the property taxes as a deduction, and Kate can claim $7,358 of the property taxes as a deduction. However, Kate paid the entire $9,000 in property taxes on October 1, 2021, so she is entitled to deduct the full $2,836 of property taxes that she paid but Sally cannot deduct the amount paid by Kate.

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True.
One of the responsibilities of the Federal Reserve is to foster payment and settlement system safety and efficiency. The Federal Reserve plays a crucial role in overseeing and ensuring the smooth functioning of the payment and settlement systems in the United States, which includes promoting safety, efficiency, and accessibility in financial transactions.

Revenues budget (in dollars):

To calculate the revenues budget, we need to multiply the projected units by their respective prices for each product:

Revenues for Thingone = 69,000 units * $160 per unit

Revenues for Thingtwo = 44,000 units * $258 per unit

Questions for the CEO to ask the marketing manager when reviewing the revenues budget:

What is the basis for the sales projections? Are they realistic and achievable?

How do the projected prices compare to the market competition?

Are there any marketing strategies or initiatives planned to increase sales?

Production budget (in units):

The production budget is based on the expected sales and desired ending inventory levels. We need to calculate the required production units for each product:

Production units for Thingone = Expected Sales + Desired Ending Inventory - Beginning Inventory

Production units for Thingtwo = Expected Sales + Desired Ending Inventory - Beginning Inventory

Direct material purchases budget (in quantities):

To calculate the direct material purchases budget, we need to consider the anticipated usage and desired ending inventory:

Direct material purchases for Material A = (Anticipated Usage per Unit * Production Units) + Desired Ending Inventory - Beginning Inventory

Direct material purchases for Material B = (Anticipated Usage per Unit * Production Units) + Desired Ending Inventory - Beginning Inventory

Direct material purchases for Material C = (Anticipated Usage per Unit * Production Units) + Desired Ending Inventory - Beginning Inventory

Direct material purchases budget (in dollars):

To calculate the direct material purchases budget in dollars, we multiply the quantities by their respective prices:

Direct material purchases budget for Material A = Direct material purchases (quantities) * Price per unit for Material A

Direct material purchases budget for Material B = Direct material purchases (quantities) * Price per unit for Material B

Direct material purchases budget for Material C = Direct material purchases (quantities) * Price per unit for Material C

Direct manufacturing labor budget (in dollars):

To calculate the direct manufacturing labor budget, we multiply the projected direct labor hours by the rate per hour:

Direct manufacturing labor budget for Thingone = Direct labor hours per unit for Thingone * Production units for Thingone * Rate per hour

Direct manufacturing labor budget for Thingtwo = Direct labor hours per unit for Thingtwo * Production units for Thingtwo * Rate per hour

Budgeted finished-goods inventory at December 31, 2017 (in dollars):

To calculate the budgeted finished-goods inventory, we multiply the desired ending inventory units by their respective prices for each product:

Budgeted finished-goods inventory for Thingone = Desired Ending Inventory for Thingone * Price per unit for Thingone

Budgeted finished-goods inventory for Thingtwo = Desired Ending Inventory for Thingtwo * Price per unit for Thingtwo

Questions for the CEO to ask the production manager when reviewing the production, direct materials, and direct manufacturing labor budgets:

How do the production numbers align with the sales projections?

Are the desired ending inventory levels reasonable and achievable?

Are there any challenges or bottlenecks in the production process that could impact meeting the budgeted numbers?

Preparing a budget helps Chen Corporation's top management better manage the company by:

Providing a roadmap for financial planning and decision-making.

Setting clear goals and targets for different departments and individuals.

Identifying potential areas of improvement or cost savings.

Enabling performance evaluation and comparison against actual results.

Facilitating communication and coordination between different functions within the organization.

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The new monthly payment, after refinancing at an interest rate of 4.50% following the initial 5 years at 4%, would be approximately $2,121.94.

To calculate the new monthly payment after refinancing, we need to use the amortization formula for a mortgage. The formula is:

M = P * (r(1+r)^n) / ((1+r)^n - 1)

Where:

M = Monthly payment

P = Principal amount (initial loan amount)

r = Monthly interest rate

n = Total number of monthly payments

Let's calculate the original monthly payment for the first 5 years:

Principal amount (P) = $420,000

Interest rate (j2) = 4% per annum (converted to a monthly rate)

Number of monthly payments (n) = 5 years * 12 months per year = 60 months

First, let's convert the annual interest rate to a monthly rate:

r = j2 / 12 / 100

Now we can calculate the monthly payment for the first 5 years:

M1 = P * (r(1+r)^n) / ((1+r)^n - 1)

Let's substitute the values into the formula:

r = 4 / 12 / 100 = 0.003333 (monthly rate)

n = 60 (number of monthly payments)

P = $420,000

M1 = $420,000 * (0.003333 * (1+0.003333)^60) / ((1+0.003333)^60 - 1)

Calculate M1 using a calculator:

M1 ≈ $2,003.34 (rounded to the nearest cent)

Now, let's calculate the new monthly payment after refinancing with an interest rate of j2 = 4.50%. The remaining term would be 25 years (30 years - 5 years) or 300 months.

Principal amount (P) remains the same: $420,000

New interest rate (j2) = 4.50% per annum (converted to a monthly rate)

Number of monthly payments (n) = 300 months

Again, convert the annual interest rate to a monthly rate:

r = j2 / 12 / 100

Calculate the new monthly payment:

M2 = P * (r(1+r)^n) / ((1+r)^n - 1)

Substitute the values into the formula:

r = 4.50 / 12 / 100 = 0.00375 (monthly rate)

n = 300 (number of monthly payments)

P = $420,000

M2 = $420,000 * (0.00375 * (1+0.00375)^300) / ((1+0.00375)^300 - 1)

Calculate M2 using a calculator:

M2 ≈ $2,121.94 (rounded to the nearest cent)

Therefore, the new monthly payment after refinancing at an interest rate of j2 = 4.50% would be approximately $2,121.94.

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The statement which is likely to be true among the following is: "The more B is dependent on A, the more power A has in the relationship.

"Power can be referred to as an individual's capacity to get what they want or control the behavior of others, even against their will. Dependence and self-reliance are two factors that can determine the power dynamic between two individuals. The more an individual is dependent on another, the more the other individual has power over them.

This can be explained through the concept of resource control. The person who controls the resources (such as finances, housing, food, etc.) has power over the one who depends on them for these resources.On the other hand, self-reliance can reduce an individual's powerlessness in a relationship.

Self-reliance can be defined as the ability to take care of oneself without assistance from others. The more self-reliant a person is, the less power the other person has over them, as they are not dependent on them for resources. However, this does not mean that the person who is self-reliant has power over the other person.

In conclusion, the more an individual is dependent on another, the more power the other person has over them. Self-reliance can reduce an individual's powerlessness, but it does not necessarily mean that they have power over others.

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1. It appears that all of the firms involved with producing green energy devices such as solar cells, wind power and high-speed bullet trains all need government tax breaks and subsidies to survive.

Billions of taxpayer dollars are given to such firms every year. Conclusion: These tax breaks and subsidies for these new technologies always guarantee more efficiency, innovation, and lower costs to consumers. FALSE2. The marginal product per worker (output) will always increase when there are cuts in the "explicit" costs of production, overhead, and administrative expenses. There has always been a strong correlation between these two factors. FALSE3. From 1995 to 2007 the U.S. federal government (CRA Law of 1995) forced banks to lower their standards on credit and income so that they could make more sub-prime mortgage loans to those who couldn’t qualify for traditional home loans. The result was that millions of people with bad credit, low income, and no savings were able to buy homes. Conclusion: This "easy financing" helped to push up home prices during this time. TRUE4. Which formula below best describes human behavior? Multiple Choice.a. E > 1b. MB = MCc. MC = MRd. E = 1The correct answer is B. MB = MCExplanation:MB = MC is the formula that best describes human behavior. The concept of marginal benefit (MB) is used in economics to describe the additional benefit of consuming one more unit of a good or service. Marginal Cost (MC) is the cost of producing one more unit of a good or service. In order to maximize utility or profit, people usually choose an output level where MB = MC.

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1. It appears that all of the firms involved with producing green energy devices such as solar cells, wind power. And high-speed bullet trains all need government tax breaks and subsidies to survive.

Billions of taxpayer dollars are given to such firms every year. Conclusion: These tax breaks and subsidies for these new technologies always guarantee more efficiency, innovation, and lower costs to consumers. This statement is true.

2. The marginal product per worker (output) will always increase when there are cuts in the "explicit" costs of production, overhead, and administrative expenses. There has always been a strong correlation between these two factors. This statement is false.

3. From 1995 to 2007, the U.S. federal government (CRA Law of 1995) forced banks to lower their standards on credit and income so that they could make more sub-prime mortgage loans to those who couldn’t qualify for traditional home loans. The result was that millions of people with bad credit, low income, and no savings were able to buy homes. Conclusion: This "easy financing" helped to push up home prices during this time. This statement is true.

4. The formula that best describes human behavior is option (a) E > 1. This means that when there is an economic incentive, people will act on it. This formula is also known as the profit maximization formula.

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The elements required to form a contract that will be upheld by the court include a mutual agreement, competent parties, a lawful objective, consideration, and proper form.

Let's discuss these elements in detail:

1. Mutual agreement: This refers to a meeting of the minds or a consensus between the parties on the subject of the contract. Both parties should have the same understanding of the terms of the agreement.

2. Competent parties: Both parties should be capable of entering into a contract. This means that they should be of legal age, not under duress or influence, not mentally disabled, and not under the influence of drugs or alcohol.

3. Lawful objective: The object of the contract should not be illegal or against public policy

.4. Consideration: Consideration refers to the benefits exchanged between the parties. Each party should give or receive something of value in exchange for their obligation under the contract.

5. Proper form: Certain types of contracts need to be in writing to be enforced by a court.

These include contracts for the sale of land, contracts that cannot be performed within one year, and contracts for the sale of goods over a certain amount. Oral contracts are just as valid as written contracts unless they fall within one of the six categories of contracts that must be in writing as stated in the Statute of Frauds.Failure to comply with a valid contract is known as a breach of contract. This happens when one party fails to fulfill their obligation under the contract. The term "meeting of the minds" is synonymous with mutual assent. It means that both parties have agreed to the terms of the contract.Courts rarely question the adequacy of consideration unless it is two different quantities of the same thing, such as, for example, $20 and $200. The adequacy of consideration refers to whether the value of the benefits exchanged is roughly equal. As long as there is some benefit to each party, courts are unlikely to question the adequacy of consideration.

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The maxi-max decision is to open a medium-sized shop, as it has the highest potential payoff of 100,000.

The maxi-min decision is to open a small shop, as it has the highest assured payoff of 25,000.

The decision would be to open a small shop, as it has the highest expected value of 59,000.

a) The maxi-max decision (optimistic) is to choose the option with the highest possible payoff regardless of the probabilities. In this case, the maximum payoff for each option is:

Small shop: 75,000 (good market)

Medium-sized shop: 100,000 (average market)

No shop: 0 (bad market)

Therefore, the maxi-max decision is to open a medium-sized shop, as it has the highest potential payoff of 100,000.

b) The maxi-min decision (pessimistic) is to choose the option with the highest assured payoff, considering the worst-case scenario. In this case, the minimum payoff for each option is:

Small shop: 25,000 (average market)

Medium-sized shop: 35,000 (bad market)

No shop: 0 (bad market)

Therefore, the maxi-min decision is to open a small shop, as it has the highest assured payoff of 25,000.

c) The EMV (Expected Monetary Value) criterion is used when the decision-making environment is under risk. It involves calculating the expected value for each option by multiplying the payoffs by their corresponding probabilities and then selecting the option with the highest expected value.

For the small shop:

EMV = (0.2 * 75,000) + (0.5 * 25,000) + (0.3 * 40,000) = 59,000

For the medium-sized shop:

EMV = (0.2 * 100,000) + (0.5 * 35,000) + (0.3 * 60,000) = 55,500

For the no shop:

EMV = 0

Therefore, based on the EMV criterion, the decision would be to open a small shop, as it has the highest expected value of 59,000.

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a) The budgeted income statement reveals an income of  183,000 while the actual income is 205,950 .

b) The variances can be classified as favorable and unfavorable as below mentioned.

a) The budgeted and actual income statement for internal use are as follows:

Sales 500,000

Less: Variable product costs 164,000

Variable selling expense 46,000

Other variable expenses 8,000

Contribution margin 282,000

Less: Fixed costs

Product costs 70,000

Selling expense 26,000

Other fixed expenses 2,000

Operating income 184,000

Less: Interest expense 1,000

Net Income 183,000

Sales 520,000

Less: Variable product costs 168,000

Variable selling expense 44,000

Other variable expenses 7,000

Contribution margin 301,000

Less: Fixed costs

Product costs 64,000

Selling expense 22,000

Other fixed expenses 8,000

Operating income 207,000

Less: Interest expense 1,050

Net Income 205,950

b) The variances and their nature are as follows:

Variance Type Amount

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D) a sure competitive advantage accompanied by a comparative advantage.

During a financial crisis, several outcomes are possible. Bank failings and disintermediation (A), decreases in investment (B), a recession (C), and depreciation or devaluation of a currency (E) are all common consequences of a financial crisis. However, a "sure" competitive advantage accompanied by a comparative advantage (D) is not an expected outcome.

Financial crises typically lead to economic uncertainty, market instability, and negative impacts on businesses, making it unlikely for any particular entity or industry to have a guaranteed competitive advantage. The effects of a financial crisis are generally characterized by widespread economic challenges, rather than ensuring advantages for specific players.

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To make your CV stand out for a part-time customer service assistant position at Lidl, it's important to highlight relevant skills and experiences that demonstrate your customer service abilities, teamwork, and adaptability. While academic achievements are impressive, emphasizing practical skills and experiences will be beneficial.

In your CV, include any previous customer service experience, even if it's from non-professional settings such as volunteering or family takeaway jobs. Highlight specific tasks and responsibilities that showcase your ability to interact with customers, handle inquiries, and provide excellent service.

Focus on transferable skills such as effective communication, problem-solving, and multitasking. Provide examples of situations where you demonstrated these skills, such as resolving a customer complaint or working efficiently in a busy environment.

Additionally, mention any teamwork experiences, as customer service roles often require collaboration. Highlight instances where you worked effectively as part of a team or contributed to a positive work atmosphere.

Tailor your CV to emphasize skills and experiences relevant to the customer service industry, and ensure that your language and formatting are clear, concise, and professional. By showcasing your customer service skills and relevant experiences, you'll increase your chances of standing out to Lidl as a potential candidate for the customer service assistant role.

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Optimal number of detectors to be ordered on each order if purchased at the price of discount. The optimal number of detectors to be ordered on each order is 7 units.

Given, Annual demand of a metal detector for the airport = 1650 units.

Cost of a detector for Wang = $445.

Cost of storage is 20% of the unit cost.

Cost of placing each order = $25.

Cost of a detector for order of 300 or more = $371.

The supplier takes 6 days to deliver it.

Number of business days in a year = 250.1) Optimal number of detectors to be ordered on each order if bought at price regular.

Total units required per year = 1650 units

Cost of ordering 1 unit at a time = 1650 × ($445 + 0.2 × $445)/300 + $25 = $837.50

Cost of ordering 2 units at a time = 825 × ($445 + 0.2 × $445)/600 + $25 = $663.75

Cost of ordering 3 units at a time = 550 × ($445 + 0.2 × $445)/900 + $25 = $597.78

Cost of ordering 4 units at a time = 413 × ($445 + 0.2 × $445)/1200 + $25 = $560.04

Cost of ordering 5 units at a time = 330 × ($445 + 0.2 × $445)/1500 + $25 = $536.25

Cost of ordering 6 units at a time = 275 × ($445 + 0.2 × $445)/1800 + $25 = $520.83

Cost of ordering 7 units at a time = 236 × ($445 + 0.2 × $445)/2100 + $25 = $510.71

Cost of ordering 8 units at a time = 206 × ($445 + 0.2 × $445)/2400 + $25 = $503.13

Therefore, the optimal number of detectors to be ordered on each order if bought at the price regular is 7 units. The optimal number of units that should be ordered on each order when purchased at a discounted price is the same as when purchased at the regular price because the cost of ordering, storage, and number of days required for delivery do not change.

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Accounts Receivable (AR) Turnover Ratio Formula & Calculation. The AR Turnover Ratio is calculated by dividing net sales by average account receivables.

The turnover ratio is a metric for efficiency in the business world that shows how long it takes a company to sell the products it paid money upfront to buy. The turnover ratio in a business or sector is the proportion of workers who depart within a year.

The Receivable Turnover Ratio, also known as the Debtor's Turnover Ratio, is an accounting metric used to assess how successfully a business extends credit and collects debts. The receivables turnover ratio is an activity ratio that assesses how effectively a company utilizes its resources.

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The firm's estimated net income (after taxes) for the coming year is $1,401,700.

Given that the S&H Construction Company expects to have a total sale of $15,300,000 next year.

Besides, the firm pays taxes at 35% and will owe $290,000 in interest expense.

Based on the company's last year's operations, the company's management predicts that its cost of goods sold will be 56% of sales, and operating expenses will total 28%.

Now, we can calculate the firm's net income after taxes for the coming year,

Net Sales = $15,300,000

Cost of goods sold = 56% of sales = 56/100 × $15,300,000= $8,568,000

Operating expenses = 28% of sales = 28/100 × $15,300,000= $4,284,000

Earnings before interest and taxes (EBIT) = Net sales - Cost of goods sold - Operating expensesEBIT = $15,300,000 - $8,568,000 - $4,284,000= $2,448,000

Interest expense = $290,000

Earnings before taxes (EBT) = EBIT - Interest expense= $2,448,000 - $290,000= $2,158,000

Taxes = 35% of EBT= 35/100 × $2,158,000= $756,300

Net income after taxes = EBT - Taxes= $2,158,000 - $756,300= $1,401,700

Therefore, the firm's estimated net income (after taxes) for the coming year is $1,401,700.

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The correct answer is (E) $ 34355.01 In this question, the amount of money is being deposited and the interest rate is being compounded monthly.

The formula for the future value of an annuity due with monthly compounding is given by FVad=n[r(1+r)^n/((1+r)^n-1)]×PMT Where,F Vad = future value of annuity due PMT = payment made every month r = annual interest rate divided by the number of periods per yearn = number of years multiplied by the number of periods per year P = the principal amount in the account Let's put the given values in the above formula: FVad=20[(0.06/12)(1+0.06/12)^20/((1+0.06/12)^20-1)]×(12000+16000)=20[0.005(1.005)^20/0.005]×28000=28355.01

Therefore, the future value of the fund on March 1, 2015, immediately after the second deposit is $ 28355.01.Option E is correct.

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a. demand is approximately -2.04. b. approximately 76%. c. Other reasons for McDonald's cutting prices might include increasing market share, attracting new customers.

a. To justify the price cut from ¥530 to ¥410, McDonald's Japanese affiliate needs to increase the volume of sales for this meal. The previous profit margin for this meal was ¥220.

By subtracting the cost reduction of ¥30 from the profit margin, we can calculate that McDonald's needs a volume increase of ¥220 + ¥30 = ¥250 to maintain the same level of profit.

The implied price elasticity of demand associated with this necessary rise in demand is calculated by dividing the percentage change in quantity demanded (¥250) by the percentage change in price (¥120, which is the price difference between ¥530 and ¥410). This results in an implied price elasticity of demand of approximately -2.08.

b. If the sales volume of this meal rises by 60 percent, we can calculate the percentage change in McDonald's dollar profit. The original profit from this meal was ¥220. With a 60 percent increase in sales volume, the new profit would be ¥220 + (60% of ¥220) = ¥352. Therefore, the percentage change in McDonald's dollar profit from this meal would be (¥352 - ¥220) / ¥220 * 100 = 60 percent.

c. Besides raising its profits, McDonald's might have had other reasons for cutting the price. Some possible reasons include increasing market share by attracting more customers, responding to competition from other fast-food chains, stimulating overall sales and customer traffic, promoting other menu items, or enhancing customer loyalty. Price cuts can be strategic decisions aimed at achieving various objectives beyond immediate profit increases.

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Digital marketing can be used to develop new markets and penetrate existing markets in several ways. In this regard, companies must come up with innovative ways of making digital marketing work effectively for them.

The following are some of the ways digital marketing can be used to penetrate existing markets and develop new ones:-

1. Create engaging content: Digital marketing can be used to develop new markets by creating engaging content. This includes using different types of content, such as videos, blogs, and social media posts, to attract and retain customers. The content must be relevant, informative, and entertaining, and should be tailored to the needs and preferences of the target audience, and penetrate existing markets.

2. Use social media: Social media platforms are powerful tools that can be used to develop new markets and penetrate existing ones. Companies can use social media to interact with customers, respond to their queries and concerns, and promote their products or services. This helps to build brand awareness and establish a loyal customer base.

3. Optimize websites: Websites are essential for companies that want to penetrate existing markets and develop new ones. Companies can optimize their websites for search engines, use relevant keywords, and provide valuable content to attract more traffic and generate leads.

4. Use email marketing: Email marketing is a highly effective tool for penetrating existing markets and developing new ones. Companies can use email marketing to send targeted messages to customers, promote their products or services, and build relationships with them.

5. Offer incentives: Incentives such as discounts, freebies, and loyalty programs can be used to attract new customers and retain existing ones. Companies can use digital marketing to promote these incentives, encourage customers to take advantage of them and increase sales and revenue. In conclusion, digital marketing has revolutionized the way businesses operate, enabling them to develop new markets and penetrate existing ones. Companies must be innovative and strategic in their use of digital marketing to maximize its benefits and stay ahead of the competition.

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To sustain rapid company growth in the E-commerce industry, a strategic manager can implement tactics such as expanding product offerings, utilizing social media and customer reviews, and optimizing the website.


As a strategic manager in the E-commerce industry, there are several ways to sustain rapid company growth. Firstly, expanding the product offerings and diversifying the inventory is a great way to attract more customers and retain existing ones. This can include introducing new product categories, offering customization options, or partnering with other companies to offer complementary products.

Secondly, utilizing social media platforms and customer reviews is an effective way to increase brand visibility and credibility. Social media can be used to showcase new products, provide customer service, and engage with customers. Customer reviews can also help build trust with potential customers and provide valuable feedback for improving the business.

Lastly, optimizing the website for a seamless user experience can help increase conversions and reduce cart abandonment rates. This can include improving website speed, simplifying the checkout process, and offering multiple payment options. By implementing these tactics, a strategic manager can sustain rapid company growth in the E-commerce industry.

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The current price of the stock is $332.05. To calculate the price of the stock.

We need to use the dividend discount model (DDM) formula:

P = D/(r-g)

where P is the stock price, D is the expected dividend for the next period, r is the required rate of return, and g is the growth rate of dividends.

We are given that the current dividend is $12.04 and it is expected to grow by 20%, 12%, and 7% in Year 1, Year 2, and Year 3, respectively. After that, the dividends are expected to grow at a constant rate of 8% per year.

So, the expected dividends for the next four years are:

Year 1: D1 = $12.04 × (1 + 20%) = $14.45

Year 2: D2 = $14.45 × (1 + 12%) = $16.19

Year 3: D3 = $16.19 × (1 + 7%) = $17.31

Year 4: D4 = $17.31 × (1 + 8%) = $18.70

Now, we can calculate the present value of these dividends using the formula for the sum of a geometric series:

PV = D1/(1+r) + D2/(1+r)^2 + D3/(1+r)^3 + D4/(1+r)^4

Plugging in the values, we get:

PV = $14.45/(1+21%) + $16.19/(1+21%)^2 + $17.31/(1+21%)^3 + $18.70/(1+21%)^4

PV = $9.45 + $10.26 + $10.11 + $8.39

PV = $38.20

Finally, we can calculate the current stock price by adding the present value of the expected dividends to the present value of the future dividends beyond Year 4:

P = PV + D4/(r-g)

P = $38.20 + $18.70/(21%-8%)

P = $38.20 + $293.85

P = $332.05

Therefore, To calculate the price of the stock, we need to use the dividend discount model (DDM) formula:

P = D/(r-g)

where P is the stock price, D is the expected dividend for the next period, r is the required rate of return, and g is the growth rate of dividends.

We are given that the current dividend is $12.04 and it is expected to grow by 20%, 12%, and 7% in Year 1, Year 2, and Year 3, respectively. After that, the dividends are expected to grow at a constant rate of 8% per year.

So, the expected dividends for the next four years are:

Year 1: D1 = $12.04 × (1 + 20%) = $14.45

Year 2: D2 = $14.45 × (1 + 12%) = $16.19

Year 3: D3 = $16.19 × (1 + 7%) = $17.31

Year 4: D4 = $17.31 × (1 + 8%) = $18.70

Now, we can calculate the present value of these dividends using the formula for the sum of a geometric series:

PV = D1/(1+r) + D2/(1+r)^2 + D3/(1+r)^3 + D4/(1+r)^4

Plugging in the values, we get:

PV = $14.45/(1+21%) + $16.19/(1+21%)^2 + $17.31/(1+21%)^3 + $18.70/(1+21%)^4

PV = $9.45 + $10.26 + $10.11 + $8.39

PV = $38.20

Finally, we can calculate the current stock price by adding the present value of the expected dividends to the present value of the future dividends beyond Year 4:

P = PV + D4/(r-g)

P = $38.20 + $18.70/(21%-8%)

P = $38.20 + $293.85

P = $332.05

Therefore, the current price of the stock is $332.05.

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Yes, financial ratios, such as the current ratio, can be used to determine the model of working capital management applied at a company. The current ratio provides insights into the company's liquidity and can indicate whether it follows a conservative or aggressive working capital management approach.

a. The three main models of working capital management are the conservative model, the aggressive model, and the moderate model.

1. Conservative Model: This model focuses on maintaining high levels of liquidity and low levels of risk. Companies following this approach hold a large amount of current assets, such as cash, receivables, and inventories, to ensure they can meet their short-term obligations. The conservative model emphasizes safety and stability but may result in lower profitability and inefficient use of resources.

2. Aggressive Model: In contrast to the conservative model, the aggressive model aims to minimize holding of current assets and maximize the utilization of resources. Companies adopting this approach keep low levels of cash, receivables, and inventories, seeking to optimize cash flows and maximize profitability. The aggressive model may involve higher risk due to potential liquidity challenges and the possibility of stockouts or delays in fulfilling obligations.

3. Moderate Model: As the name suggests, the moderate model strikes a balance between the conservative and aggressive models. It aims to optimize the trade-off between risk and profitability. Companies following this approach maintain a moderate level of current assets, seeking to balance liquidity requirements with operational efficiency and profitability.

b. Financial ratios can provide insights into the working capital management model applied at a company. One useful ratio in this context is the current ratio, which compares current assets to current liabilities. The interpretation of the current ratio depends on the working capital model:

- Conservative Model: A higher current ratio indicates higher liquidity and suggests a conservative approach to working capital management.

- Aggressive Model: A lower current ratio indicates lower liquidity and suggests an aggressive approach to working capital management.

- Moderate Model: The current ratio will fall between the extremes of the conservative and aggressive models, reflecting a moderate approach to working capital management.

By analyzing the current ratio and comparing it to industry benchmarks or historical trends, one can gain insights into the company's working capital management strategy. However, it's important to note that financial ratios should be considered alongside other factors and information to form a comprehensive understanding of a company's working capital management practices.

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Considering Gary's current total wealth of only $80 and his belief that the probability of winning the race is 0.2, he concludes that Option 1 is the correct choice. By taking the bet, he anticipates a reduction in his expected utility.

Donna proposes a bet of $52 on the outcome of a boat race, where if Gary's boat wins, Donna will give him $52. On the other hand, if Gary's boat does not win the race, he would be required to give Donna $52.

Gary's utility function is expressed as p₁x² + 2x², where p₁ and p₂ represent the probabilities of events 1 and 2, respectively. Additionally, x₁ and x₂ denote Gary's wealth if events 1 and 2 occur, respectively.

The expected utility can be defined as a measure of the amount of satisfaction or welfare that a person derives from consuming or achieving certain goals under conditions of uncertainty.

Gary's utility function indicates that he is risk-averse since the marginal utility of wealth is decreasing.

Using the utility function, we can determine Gary's expected utility as follows:

Gary's utility if he does not take the bet is

(0.8) [p₁(80)² + (1-p₁)(80)²] + (0.2) [p₂(80-52)² + (1-p₂)(80+52)²]

Gary's utility if he takes the bet and his boat wins is

(0.8) [p₁(80+52)² + (1-p₁)(80-52)²] + (0.2) [p₂(80+52-52)² + (1-p₂)(80+52+52)²]

Gary's utility if he takes the bet and his boat does not win is

(0.8) [p₁(80-52)² + (1-p₁)(80+52)²] + (0.2) [p₂(80-52-52)² + (1-p₂)(80-52+52)²]

Hence, choosing to accept the bet would result in a decrease in Gary's expected utility, making option 1 the correct choice.

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Cognitive Evaluation Theory (CET) is a psychological theory that focuses on understanding the effects of rewards on intrinsic motivation. It proposes that there are two types of rewards: intrinsic and extrinsic, and these rewards have different effects on behavior. CET assumes the following about the effects of intrinsic and extrinsic rewards:

a) Intrinsic Rewards: Intrinsic rewards are inherent to the activity itself and provide a sense of personal satisfaction, enjoyment, or fulfillment. According to CET, providing additional extrinsic rewards for an intrinsically rewarding task can actually decrease intrinsic motivation. This is known as the "overjustification effect." When individuals receive external rewards for an activity they initially found enjoyable, they may start perceiving the activity as being done solely for the extrinsic reward, thus reducing their intrinsic motivation.

b) Extrinsic Rewards: Extrinsic rewards are external to the task and typically involve tangible incentives such as money, praise, or recognition. CET suggests that extrinsic rewards can either enhance or diminish intrinsic motivation, depending on the nature of the reward and the individual's perception of autonomy and competence. When extrinsic rewards are perceived as controlling or undermining one's sense of autonomy, they may decrease intrinsic motivation. On the other hand, when extrinsic rewards are perceived as informational and supportive of competence, they can increase intrinsic motivation.

2. "Leaders make a real difference in an organization’s performance."

Yes, leaders make a real difference in an organization's performance. However, the specific impact of leadership can vary depending on the organizational context and other factors.

Leaders play a crucial role in shaping an organization's performance. They provide guidance, direction, and support to their teams, influencing the behavior and performance of their subordinates. Effective leadership has been found to have a positive impact on various aspects of organizational performance, including productivity, employee satisfaction, innovation, and overall success.

Effective leadership is crucial for an organization's success. Leaders who possess the necessary skills, competencies, and qualities can positively influence employee behavior, motivation, and performance, leading to improved organizational outcomes. However, the specific impact of leadership can vary depending on the organizational context and other factors.

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Marketing activity is undertaken by more than one entity, jointly to promote and sell a concept, product, or service which benefits all stakeholders’ is called alliance or coalition marketing, option 2 is correct.

Alliance or Coalition Marketing refers to a marketing activity undertaken by multiple entities working together to promote and sell a concept, product, or service that benefits all stakeholders involved.

It involves forming partnerships or alliances between different organizations to leverage their collective resources, expertise, and customer bases for mutual gain. These collaborations can range from co-branded campaigns and joint advertising to shared distribution channels and coordinated promotional efforts, option 2 is correct.

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