Case Study:
Cadbury
Chocolate had always been considered an affordable little luxury, associated with romance and celebrations. Therefore in 2000 and 2001, revelations that the production of cocoa in the Côte d’Ivoire involved child slave labor set chocolate companies, consumers, and governments reeling. In the United States, the House of Representatives passed legislation mandating that the FDA create standards to permit companies who could prove that their chocolate was produced without forced labor to label their chocolate "slave-labor free." To forestall such labeling, the chocolate industry agreed to an international protocol that would give chocolate producers, governments, and local farmers four years to curb abusive practices and put together a process of certification.
The stories of child slave labor on Côte d’Ivoire cocoa farms hit Cadbury especially hard. While the company sourced most of its beans from Ghana, the association of chocolate with slavery represented a challenge for the company, since many consumers in the UK associated all chocolate with Cadbury. Furthermore, Cadbury’s culture had been deeply rooted in the religious traditions of the company’s founders, and the organization had paid close attention to the welfare of its workers and its sourcing practices. In 1908, the company had ended a sourcing relationship that depended on slave labor. Now for the first time in nearly 100 years, Cadbury had to take up the question of slavery again.
By the 2005 deadline, the chocolate industry was not ready to implement the protocols and asked for two years more to prepare. Privately, many industry officials believed that the kind of certification sought by the protocols was unrealistic. Because cocoa was produced on over a million small farms in western Africa, insuring that all of these farms, most located deep in the bush, complied with child labor laws seemed impossible. Furthermore because beans from numerous small farms were intermingled before shipment, it was difficult to track those produced by farms in compliance with labor standards and those that were not.
In 2008, a confrontation between U.S. government officials and the industry seemed imminent. Observers argued that this left Cadbury, a company that had done much to improve its supply chain, in a difficult position.
Q/ Provide FOUR (4) examples of strategic businesses or MNCs that Cadbury could learn from.

Answer:

it's not a full question

The resulting market price and quantity will depend on the demand and supply of liquor licenses in Hoboken.

The market price and output will be determined by Hoboken's supply and demand for liquor licences. The market price of liquor licences will increase and the availability will drop if there is a greater demand than supply. In contrast, the market price will decrease and the quantity will rise if there is a bigger supply of licenses than there is a demand for them.

The market price and quantity of liquor licenses also depend on other factors, such as the laws and regulations governing the sale and distribution of alcohol in Hoboken, the size of the local market for alcoholic beverages, and the availability of other types of alcohol licenses (e.g., beer and wine) in the area.

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If the racing activity is considered a hobby for Penny, she must report her racing income and expenses on her tax return, but she will not be able to deduct her expenses beyond the amount of her racing income.

In this case, Penny reported $3,300 in racing income and $15,290 in racing expenses. Since her expenses exceed her income, she will not have to pay taxes on her racing income. However, she will only be able to deduct $3,300 of her racing expenses on her tax return.

The $1,750 transportation expense is not deductible because it is considered a personal expense. The $5,840 depreciation expense is not deductible because depreciation is only allowed for business or investment property, not personal property. The $3,300 entry fees and $2,400 for oil, gas, supplies, and repairs for the dirt-track car are deductible as hobby expenses, but only up to the amount of the racing income.

In summary, Penny can report her racing income and expenses on her tax return as a hobby, but she will only be able to deduct $3,300 of her expenses.

In order for Game of Drones Military Corporation to sell new shares of preferred stock close to a $100 par value, they will need to determine the appropriate coupon rate. The coupon rate is the annual interest rate that the company will pay to investors who hold preferred stock.

To calculate the coupon rate, Game of Drones will need to consider the current market price of its existing preferred stock. As per the information given, the firm's existing preferred stock is trading at $110.00 per share, which is a premium of $10.00 over the par value of $100.00 per share.

Since the new shares of preferred stock will be issued at par value, the company will need to set a coupon rate that will make them attractive to investors. If the coupon rate is set too low, investors may not be interested in buying the new shares. On the other hand, if the coupon rate is set too high, the company may end up paying more in dividends than it can afford.

To determine the appropriate coupon rate, Game of Drones will need to consider various factors such as the current market conditions, interest rates, and the company's financial health. Once the coupon rate is set, the company can proceed with the issuance of new shares of preferred stock as part of the financing package for the new tank project.

In summary, Game of Drones Military Corporation will need to carefully consider the coupon rate in order to sell new shares of preferred stock close to a $100 par value. By taking into account the current market conditions and the company's financial health, the company can set a coupon rate that will be attractive to investors and help them finance their new tank project.

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The assets' costs were recorded in the appropriate accounts, i.e., Land, Land Improvements, Building, and Furniture. The total cost of each asset was obtained by adding up its costs from these accounts. Partial-year depreciation for the year ending December 31 was calculated using the straight-line method, based on the asset's depreciable cost and useful life.

To account for each cost under the correct account, we can use the following entries:

Land: The cost of land is recorded in the Land account.

Debit: Land

Credit: Cash (or Accounts Payable, if purchased on credit)

Land Improvements: The cost of land improvements, such as paving, landscaping, or adding fences, is recorded in the Land Improvements account.

Debit: Land Improvements

Credit: Cash (or Accounts Payable, if purchased on credit)

Building: The cost of the building is recorded in the Building account.

Debit: Building

Credit: Cash (or Accounts Payable, if purchased on credit)

Furniture: The cost of furniture is recorded in the Furniture account.

Debit: Furniture

Credit: Cash (or Accounts Payable, if purchased on credit)

To record partial-year depreciation for the year ended December 31, we can use the following steps:

Determine the depreciable cost of each asset by subtracting its estimated salvage value from its cost.

Determine the asset's depreciation expense using the straight-line method, which is calculated by dividing the depreciable cost by the asset's estimated useful life.

Record the depreciation expense in the appropriate account and adjust the asset's book value.

For example, if the cost of the building is $100,000 and its estimated salvage value is $10,000, and it has an estimated useful life of 25 years, the depreciable cost would be $90,000 ($100,000 - $10,000). The annual depreciation expense would be $3,600 ($90,000 / 25 years). If the building was placed in service on August 1, the partial-year depreciation for the year ended December 31 would be $1,200 ($3,600 / 12 months x 4 months). The entry to record the depreciation expense would be:

Debit: Depreciation Expense - Building ($1,200)

Credit: Accumulated Depreciation - Building ($1,200)

The Accumulated Depreciation - Building account is a contra-asset account that is used to record the total amount of depreciation taken on the building to date. The book value of the building can be calculated by subtracting the accumulated depreciation from the building's cost.

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The variance of the portfolio is 0.017166 and the standard deviation is 13.1%. Diversification can help reduce overall risk in a portfolio.

To calculate the variance of a portfolio, we need to take into account the individual variances of each asset, as well as the correlation between them. The formula for the variance of a two-asset portfolio is:

[tex]$\text{Var}(\text{portfolio}) = w_1^2 \times \text{Var}(\text{asset 1}) + w_2^2 \times \text{Var}(\text{asset 2}) + 2 \times w_1 \times w_2 \times \text{Cov}(\text{asset 1, asset 2})$[/tex]

where [tex]w_1[/tex] and [tex]w_2[/tex] are the weights of asset 1 and asset 2, respectively, and Cov(asset 1, asset 2) is the covariance between asset 1 and asset 2.

Given that we are investing 80% in Visa and 20% in Walmart, we can calculate the weights as [tex]w_1[/tex] = 0.8 and [tex]w_2[/tex] = 0.2. We also know that the standard deviation of Visa is 30% and the standard deviation of Walmart is 21%. Since the correlation between the two stocks is 0.67, we can calculate the covariance as:

Cov(Visa, Walmart) = Corr(Visa, Walmart) x StdDev(Visa) x StdDev(Walmart) = 0.67 x 0.3 x 0.21 = 0.04221

Substituting these values into the formula above, we get:

[tex]$\text{Var}(\text{portfolio}) = (0.8^2 \times 0.3^2) + (0.2^2 \times 0.21^2) + 2 \times (0.8 \times 0.2 \times 0.04221) = 0.017166$[/tex]

Therefore, the variance of the portfolio is 0.017166.

To calculate the standard deviation of the portfolio, we simply take the square root of the variance:

[tex]$\text{StdDev}(\text{portfolio}) = \sqrt{0.017166} = 0.131$[/tex]

Therefore, the standard deviation of the portfolio is 13.1%. This means that if we invest in this portfolio, we can expect our returns to fluctuate by approximately 13.1% around the expected return. It is important to note that diversification, as seen in this portfolio, can help to reduce the overall risk of an investment portfolio.

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For scenario 1, where prevailing market interest rates are 7% when the swap is created, and for scenario 2, where prevailing market interest rates are 3% when the swap is created, you would expect the fixed interest rate on the swap to be lower in scenario 2.

This is because the fixed interest rate on an interest rate swap is typically influenced by prevailing market interest rates. When market interest rates are lower, the fixed interest rate on the swap tends to be lower as well, as the party receiving the fixed payments is taking on less risk in the form of potential foregone interest rate savings compared to the prevailing market rates.

For scenario 1, where 12 investors are willing to serve as the counterparty on the swap, and for scenario 2, where 4 investors are willing to serve as the counterparty on the swap, you would expect the fixed interest rate on the swap to be higher in scenario 2. This is because the availability of more counterparty options in scenario 1 indicates higher competition.

For scenario 1, where Hawkeye Bank is based in a country that is known to be politically stable and has not missed a payment on debt obligations in over 30 years, and for scenario 2, where Hawkeye Bank is based in a country known for political instability and constantly makes late payments on debt obligations, you would expect the fixed interest rate on the swap to be lower in scenario 1.

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Where p is the price per unit in dollars and q is the number of units demanded , The value of dq/dp=[tex]-(6p/(1000 - 6p^2)^{0.5} )[/tex]

The demand equation with respect to p, where p and q are function,

[tex]6p^2 + q^2 = 1000[/tex]

Deriving wrt p,

[tex]12p + 2q dq/dp = 0\\Solving for dq/dp-\\dq/dp = -(6p/q)[/tex]

value of q,

[tex]q^2 = 1000 - 6p^2\\q = (1000 - 6p^2)^0.5[/tex]

substituting the values in dq/dp

[tex]dq/dp = -(6p/(1000 - 6p^2)^{0.5} )[/tex]

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When setting goals, it is important to consider several factors. First, all goals should be time-bound. This means that each goal should have a specific deadline for completion.

Correct option is A.

This will ensure that the goal is achieved in a timely manner and will help to motivate the individual to stay on track. Second, it is important to set reasonable expectations. If a goal is too difficult or unrealistic, it may be difficult to achieve and may lead to disappointment. Third, goals should be measurable.

This will allow the individual to track progress and make adjustments if needed. Finally, goals should be specific. This will help to focus the individual's efforts and will ensure that the goal is achievable. By considering these factors, individuals can set effective goals that are attainable and that will help them to reach their desired outcomes.

Correct option is A.

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The invitation should include the date, time, location, the dress code, RSVP deadline, and any other important relevant information such as the theme of the event.

The invitation text will be like this: You are cordially invited to attend the Annual Dining-Out hosted by the JROTC program. The event will take place on [date] at [time] at [location]. Dress code for the evening is formal attire, which includes a dress uniform or civilian formal wear.

Please RSVP by [RSVP deadline] to [contact information]. We look forward to your presence at this event.

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The most likely uses of capital invested in a business include hiring workers, producing goods, distributing goods, and buying materials.

Hiring workers is essential for the growth of a business as it helps to increase productivity and expand the company's operations. Producing goods is another important use of capital as it enables the business to create products that can be sold to generate revenue. Distributing goods is also crucial for the success of the business as it allows customers to access the products and services offered.

Lastly, buying materials is necessary to produce goods and keep the business operations running smoothly. Paying taxes and repaying investors are also important, but these uses of capital are usually secondary to the primary focus of generating revenue and expanding the business. In conclusion, the most likely uses of capital invested in a business revolve around the creation, distribution, and sale of products and services. The correct option is b, d, e, and f.

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The equilibrium values of the interest rate and the money supply are 966.67 and 1466.67, respectively.  

To calculate the equilibrium values of the interest rate and the money supply for y = 1000, we can use the given functions.

First, we can use the equation for the interest rate:

ti = c * i = 1393.34

Next, we can use the equation for the money supply:

om = mdp * p = 21933.33

We know that i = 300 - 1000i and we want to find the equilibrium values of i and om when y = 1000. Substituting y = 1000 into the equation for i, we get:

i = 300 - 1000 * (1/300) = 1000 - 33.33 = 966.67

Substituting this value of i back into the equation for om, we get:

om = 1500 - 2000 * (1/1500) = 1500 - 33.33 = 1466.67.

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Full Question: Having the following functions that represent an economy: c = 250 + 0.8yd; i = 300 – 1000 i ; g = 150; t=250; md/p = 1500 – 2000 i. 1) Calculate the equilibrium values ​​of the interest rate and the money supply for y = 1000. Do not forget that yd=y-t

Organizational behaviour models are frameworks that describe and analyze the behaviour of individuals, groups, and organizations in the workplace. While these models can provide valuable insights into the complexities of organizational behaviour, they also have some limitations and applicability concerns. Here are some of the main limitations and applicability concerns of organizational behaviour models:

1. Simplification of complex phenomena: Organizational behaviour models often simplify complex workplace phenomena, which can limit their usefulness in predicting or explaining actual behaviour. For example, models that assume individuals always act rationally may not capture the complexities of real-world decision-making.

2. Cultural and situational differences: Many organizational behaviour models are based on Western assumptions and values, which may not be applicable to other cultures or situations. For instance, models that emphasize individualism may not work as well in collectivist cultures.

3. Lack of empirical support: Some organizational behaviour models lack empirical support, meaning there is little evidence to back up their claims. This can limit their usefulness in practice.

4. Overemphasis on individual behaviour: Some organizational behaviour models focus primarily on individual behaviour, ignoring the important role of group and organizational dynamics. This can limit their usefulness in understanding complex workplace issues.

5. Time-bound and context-specific: Organizational behaviour models are often time-bound and context-specific, meaning they may only be applicable to certain periods or situations. For instance, models that assume stable environments may not be useful in rapidly changing industries.

Despite these limitations, organizational behaviour models can still provide valuable insights into workplace behaviour. When used appropriately, they can help organizations identify areas for improvement, develop effective management strategies, and create more positive work environments. It is important, however, to approach these models with a critical eye and consider their limitations and applicability concerns.

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The cost of preferred stock that should be included in the computation of SW Inc.'s weighted average cost of capital is 5.48%.

The cost of preferred stock will be calculated using the following formula;

rps = Dp / (Pp - Fp)

Where;

Dp = annual dividend per share of the preferred stock

Pp = net issuing price per share of preferred stock

Fp = flotation cost per share of preferred stock

We are given that Dp = $5.25, Pp = $62.50, and Fp = 8% of $62.50

= $5.00.

Substituting these values in the formula, we get;

rps = $5.25 / ($62.50 - $5.00)

rps = $5.25 / $57.50

rps = 0.0913 or 9.13%

However, we need to adjust this cost of preferred stock for the company's marginal tax rate of 40%. Since dividends paid on preferred stock are not tax-deductible, the after-tax cost of preferred stock is;

rps(1 - T) = 9.13% x (1 - 0.40) = 5.48%

Therefore, the cost of preferred stock is 5.48%.

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A-1: If Icebreaker designates the forward contract as a cash flow hedge of a foreign currency payable, the journal entries for the import purchase and foreign currency forward contract in U.S. Dollars would be:

On December 1, 2020:

Accounts Payable     54,800

Forward Contract Payable     57,920

   Cash                          57,920

To record the purchase and the forward contract payable.

On December 31, 2020:

Forward Contract Payable (OCI)  3,360

    OCI - Cash Flow Hedge        3,360

To record the change in the fair value of the forward contract that is designated as a cash flow hedge.

On March 1, 2021:

Forward Contract Payable (P&L)  3,360

    Cash                         3,360

To record the settlement of the forward contract and the payment for the import purchase.

Cost of Goods Sold for the import purchase would be recorded at the date of purchase.

A-2: There would be no impact on 2020 net income since the forward contract was entered into on December 1, 2020, and was designated as a cash flow hedge of a foreign currency payable.

Changes in fair value of the forward contract would be recorded in Other Comprehensive Income (OCI).

Until the hedge is settled, at which point the amounts in Other Comprehensive Income (OCI) would be reclassified to the income statement.

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Based on the given information, Lydia should choose to shut down her business in the short run. This decision can be made by comparing her average variable cost per unit with the market price. Option A.

Since her average variable cost per unit is $30 and the market price is $35, she is not able to cover her variable costs through the revenue generated from selling her product. This means that her business is incurring a loss, which is equal to the difference between her average variable cost and the market price per unit.
The decision to shut down her business is in line with the concept of the short run shutdown point. In the short run, a firm should continue production as long as it is able to cover its variable costs, even if it is not making a profit. However, if the market price falls below the average variable cost, the firm should shut down its business as it will not be able to cover its variable costs, let alone its fixed costs.
In this case, since the market price is below Lydia's average variable cost, she should shut down her business to minimize her losses. It is important to note that this decision is only applicable in the short run, as in the long run, Lydia may be able to make changes to her production process or enter new markets that could potentially allow her to generate profits. Option A.

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The answer is False. Business ethics is the study of principles and values that guide behavior in the world of business.

While profitability is a crucial aspect of any business, business ethics also recognizes that a company must operate within the bounds of the law and ethical standards, and consider the impact of its decisions on various stakeholders such as employees, customers, shareholders, and the broader society. Thus, maximizing profit is not always the primary objective in business ethics, and sometimes ethical considerations may require a business to forgo profits in favor of doing what is right and just.

A business is by definition an organization or enterprising entity engaged in commercial, industrial, or professional activity. Businesses may be for-profit businesses or nonprofit organizations. Limited liability firms are a different sort of company from partnerships, corporations, and sole proprietorships. Economic activity: A firm that is run with the goal of producing money is considered to be engaging in economic activity. Trade is a component of business, including the exchange of goods and services. Making products for personal consumption is not seen as business.

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The term used to describe the way the federal government influences the economy by changing the amount it spends and the amount of taxes it collects is fiscal policy.

Fiscal policy refers to the use of government spending and taxation to influence the overall level of economic activity in the economy.The goal of fiscal policy is to stabilize the economy by adjusting the level of government spending and taxation in response to changing economic conditions. For example, during periods of economic downturn, the government may increase spending on public works projects or provide tax cuts to stimulate economic growth.

Fiscal policy is an important tool for policymakers to manage the economy, and its effectiveness depends on a number of factors, including the size of the government's spending and taxation changes, the timing of these changes, and how these changes interact with other economic variables. Effective fiscal policy can help to promote economic growth and stability, while ineffective or poorly-timed fiscal policy can lead to economic instability and uncertainty.

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According to the U.S. Bureau of Labor Statistics, the percentage of all people employed in the United States who work in a marketing job or a marketing business is approximately 1.5%.

This figure is based on data from the Occupational Employment Statistics (OES) program, which shows that in 2020, there were around 2.5 million people employed in marketing and advertising positions out of a total of approximately 164.6 million employed individuals in the United States.

Marketing roles encompass a variety of job titles, including marketing managers, market research analysts, marketing specialists, and advertising sales agents. These professionals work in various industries, such as retail, healthcare, technology, and finance. Their primary responsibilities involve promoting products or services, understanding consumer behavior, and creating strategies to increase sales and brand awareness.

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Kabuz is working in a factory, the standard time fixed by the company for the employees is 9 hours and the rate per hour is 2 RO. Khalid worked for 7 hours. The total earnings as per Bedeaux plan is d. 17.5

As per Bedeaux's plan, Khalid worked for seven hours, and the standard time for the employees is nine hours, so Khalid worked for two hours less than the standard time, according to the Bedeaux plan. As a result, the bonus rate would be 20 percent of his hourly earnings. Bedeaux plan:If the workers work for less than the standard time, the bonus rate will be added to their hourly earnings.

The formula for calculating the workers' earnings according to the Bedeaux plan is as follows: Earnings = (hourly rate x hours worked) + (bonus rate x hourly rate x (standard time - hours worked))

Therefore, Khalid's earnings for seven hours of work are: Earnings = (hourly rate x hours worked) + (bonus rate x hourly rate x (standard time - hours worked))

Earnings = (2 x 7) + (0.2 x 2 x (9 - 7))Earnings = 14 + (0.4)Earnings = 14.4 RO.

Hence, Khalid's total earnings as per Bedeaux's plan are 14.4 RO, which is option D (17.5) in decimal notation.

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Any group or individual who is affected by the decisions of the organization is known as a stakeholder.  The correct option is b.

A stakeholder is anyone or anything that is affected or affected by a company's or organization's decisions, policies, or operations. Customers, shareholders, employees, vendors, suppliers, governments, and even communities are examples of stakeholders.

Stakeholders can be both internal and external to the organization or company. The idea of corporate social responsibility is based on the principle that businesses have a responsibility to stakeholders beyond simply making a profit.

The correct option is b.

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Strategic planning can be described as "the process of developing a mission and long-range objectives and determining in advance how they will be accomplished (Option D)".

Strategic planning can be described as a process that entails developing a mission and long-range objectives and determining in advance how they will be accomplished. This procedure entails establishing the best approach for successfully accomplishing the company's objectives.

Strategic planning is a methodical process that focuses on a long-term strategy that aligns an organization's resources with its future objectives. It entails studying the present market circumstances, identifying potential opportunities, and creating a strategic plan for achieving the organization's goals.

It's a process that requires high levels of critical thinking and creativity to arrive at a decision that guarantees long-term success. Thus, the correct option is D.

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1. The type of lease this is for the lessee is operating lease.

2.

The journal entries for 2019 is

Journal Entry:

Lease Asset                 $1,000,000

Lease Liability              $1,000,000

The journal entries for 2020 is

Journal Entry:

Lease Liability             $100,000

Cash                             $100,000

1. Type of Lease:

The lease agreement between Caswell and Wake is cancelable by either party, and it does not contain a renewal option clause. Therefore, this is an operating lease for the lessee.

2. Journal Entries:

A. January 1, 2019:

Lease asset and lease liability recorded based on the present value of the lease payments over the lease term using the implicit interest rate of 16%.

Lease liability = Present value of lease payments = $100,000 x 10 years = $1,000,000

Lease asset = Lease liability - initial direct costs = $1,000,000 - $0 = $1,000,000

Journal Entry:

Lease Asset                 $1,000,000

Lease Liability              $1,000,000

To record the lease agreement on January 1, 2019

B. December 31, 2019:

Caswell will pay the executory costs related to taxes directly to the taxing authority.

Journal Entry:

Property tax expense       $7,000

Cash                                $7,000

To record the payment of property tax on December 31, 2019

C. January 1, 2020:

Depreciation on the leased asset will be recorded using the straight-line method, assuming no residual value.

Annual depreciation = Lease asset cost / Economic life

= $2,000,000 / 50 years = $40,000

Journal Entry:

Depreciation expense    $40,000

Accumulated Depreciation   $40,000

To record depreciation on leased asset for 2020

D. December 31, 2020:

Payment of lease rental for the year 2020.

Journal Entry:

Lease Liability             $100,000

Cash                                $100,000

To record lease payment for 2020

Payment of property tax for the year 2020:

Journal Entry:

Property tax expense      $7,000

Cash                                $7,000

To record the payment of property tax on December 31, 2020.

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Answer:

B. Franklin Roosevelt

Explanation:

I believe that the answer is Franklin Roosevelt since he was the first president who fought actively for the passage of national health insurance.

The first president to actively fight for the passage of national health insurance (universal coverage) was Harry Truman. Option C is the answer.

Harry S. Truman was the 33rd President of the United States, serving from 1945 until 1953. Truman served as Vice President under Franklin D. Roosevelt for only 82 days before Roosevelt died and Truman became President.The American Medical Association (AMA) opposed the idea of national health insurance.

President Harry Truman, who held office from 1945 until 1953, was the first to actively fight for the passage of national health insurance (universal coverage). Truman’s efforts to implement a national health insurance program were thwarted by the AMA's opposition.

Option C is the answer.

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If you choose to display recommendations on your LinkedIn profile, you should generally limit the number to one or two per position. This ensures that the recommendations are genuine and relevant to the position in question.

Recommendations on LinkedIn are statements written by LinkedIn users about another user's experience, skill, or proficiency. They are a vital element of a LinkedIn profile and provide social proof of your experience and abilities. A recommendation might be from a former manager, coworker, or someone else who knows you and your work. Recommendations are an excellent way to show your worth to prospective employers or clients, as they provide an unbiased third-party viewpoint.

The number of recommendations that should be displayed on a LinkedIn profile varies based on several factors, including the length of the work experience and the number of recommendations obtained. However, as stated earlier, it is usually advisable to limit the number of recommendations per position to one or two. If you have many recommendations, you can select the most relevant and powerful ones to highlight on your profile, rather than displaying all of them.

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One area of the accounting profession that is under threat because of RPA (Robotic Process Automation) is bookkeeping.

RPA tools are now capable of automating repetitive bookkeeping tasks such as data entry, invoice processing, and bank reconciliations. This means that businesses can automate these processes and reduce their reliance on manual bookkeeping. As a result, bookkeeping jobs are at risk of being replaced by RPA tools.

Moreover, RPA tools are also capable of performing these tasks more efficiently and accurately than humans. This means that businesses can reduce errors and save time and money by using RPA tools. As a result, there is a growing trend of businesses adopting RPA technology to streamline their accounting processes.

To adapt to this changing landscape, accountants need to develop new skills that are not easily replicable by RPA tools. These include critical thinking, problem-solving, and strategic planning. By focusing on these higher-level tasks, accountants can add more value to their clients and remain relevant in a world where RPA is increasingly being used to automate routine tasks.

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The equivalent annual cost (EAC) for each option, we need to find the present value of all costs and benefits and convert them into an equivalent annual payment. the EAC of Option B is $3.445 million.

For Option A:

The initial cost is $5 million.

The yearly operating cost is $2 million for five years, so the present value of these costs is:

PV = $2 million *[tex]((1 - 1 / (1 + 0.14)^5) /[/tex] 0.14) = $7.546 million

The salvage value after 5 years is $4 million, which has a present value of:

PV = $4 million /[tex](1 + 0.14)^5[/tex] = $2.032 million

The total present value of Option A is:

PV = $5 million + $7.546 million - $2.032 million = $10.514 million

The equivalent annual cost (EAC) of Option A is:

EAC = PV / [tex](((1 + 0.14)^5 - 1) / (0.14 * (1 + 0.14)^5))[/tex] = $2.661 million

Therefore, the EAC of Option A is $2.661 million.

For Option B:

The initial cost is $2 million.

The yearly operating cost is $3 million for eight years, so the present value of these costs is:

PV = $3 million * [tex]((1 - 1 / (1 + 0.14)^8) / 0.14)[/tex]= $18.354 million

The salvage value after eight years is $1 million, which has a present value of:

PV = $1 million /[tex](1 + 0.14)^8[/tex] = $0.343 million

The total present value of Option B is:

PV = $2 million + $18.354 million - $0.343 million = $20.011 million

The equivalent annual cost (EAC) of Option B is:

EAC = PV /[tex](((1 + 0.14)^8 - 1) / (0.14 * (1 + 0.14)^8))[/tex] = $3.445 million

Therefore, the EAC of Option B is $3.445 million.

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The statement that explains why China experienced a dramatic increase in agricultural productivity after 1970s is China changed its institutions from individual farming to collective farming. So, correct option is A.

In the late 1970s, China shifted its agricultural system from individual farming, where farmers owned and operated their own land, to a collective farming system where the land was owned by the state, and farmers worked in cooperative groups.

This system, known as the Household Responsibility System, allowed farmers to lease land from the state and keep a portion of the crops they produced, leading to increased incentives to produce more.

As a result of this shift in farming institutions, China experienced a significant increase in agricultural productivity, with higher crop yields and increased efficiency.

This led to a surplus of agricultural products, which could be sold domestically or exported to other countries, thus leading to economic growth and development. Therefore, the change from individual farming to collective farming allowed for more efficient allocation of resources and increased productivity, which led to China's agricultural success.

So, correct option is A.

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Some indications of the increasing importance and impact of supply management within an organization include greater involvement in operational decisions and a reduction in the number of activities under the management or span of control of supply.

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Full Question: What are some indications of the increasing importance and impact of supply management within an organization?

Harold's behavior is an example of the systematic mistake known as the status quo bias. This is the tendency to stick to familiar options, even when better alternatives exist. In this case, Harold has always driven cars made by Universal Motors, and despite the poor ratings from Consumer Reports and his own negative experiences with the brand, he plans to purchase another Universal Motors car. Harold's status quo bias is preventing him from exploring other car brands that may offer better quality and value.

I can relate to this mistake as I have also fallen prey to the status quo bias. For example, I have always purchased my skincare products from a particular brand, even though they are quite expensive and I have not seen any significant improvements in my skin. Despite this, I continued to use the same brand for years, simply because it was familiar and I didn't want to spend time and effort researching and trying out other brands. It was only when a friend recommended a different brand that I decided to try something new, and I was pleasantly surprised at the positive results.

In conclusion, the status quo bias can be a costly mistake that prevents us from exploring better options and making informed decisions. It's important to recognize this bias and actively seek out new alternatives, especially when our past experiences have been less than satisfactory.

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