landrum corporation's required rate of return on investments is 14%. what is the accounting rate of return on the investment?

OSHA mandates that businesses shoulder the cost of equipping employees with the personal protective equipment (PPE) they need for their professions.

An employer is, more particularly, a corporation, institution, government body, agency, consulting company, nonprofit organization, small business, retailer, or individual who hires or otherwise places people who may be referred to as employees or staff members to work.

Employers rely on their staff to carry out specified responsibilities in order to accomplish organizational objectives, guarantee the smooth operation of the company, and generate revenues. Employees, the other hand, rely on their employer to reimburse the agreed-upon pay or earnings so they may sustain themselves and, if applicable, their family.

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$12,000 is the annual depreciation expense associated with the new bottling machine. 7.5% is the simple rate of return on the new bottling machine.

Cost savings = Equipment cost - New machine cost = 30,000 - 12,000 = 18,000. Depreciation per year = Cost of automated bottling machine ÷ Useful years = 120,000 ÷ 10 = 12,000. Simple rate of return = (Cost savings - Depreciation of new equipment) ÷ (cost - salvage of old)  = (18,000 - 12,000) ÷ (120,000 - 40,000) = 6,000 ÷ 80,000 = 0.075 = 7.5%.

Depreciation is a non-cash business expense that is estimated over the time that a valuable asset is utilized by your company. The simple rate of return is calculated by dividing the additional net income anticipated from a potential investment opportunity by the initial investment.

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Federal Deposit Insurance Corporation is a federally sponsored corporation that insures deposits in national banks and certain other qualifying financial institutions up to a stated amount.

The Federal Deposit Insurance Corporation, also known as the FDIC, is a separate department of the US government. The FDIC safeguards depositors of insured banks with locations in the US from losing their money in the event that an insured bank fails.

The FDIC administers receiverships, provides big and complicated financial institutions with resolution options, guarantees deposits, and inspects and supervises financial institutions for safety, soundness, and consumer protection.

There are just a few deposit instruments that are covered by FDIC deposit insurance, including checking and savings accounts, money market deposit accounts (MMDAs), and certificates of deposit.

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Fifty years ago, a high school diploma was the minimum requirement for entry into the paid labor force of the United States. Today, a college diploma is virtually the minimum. The change reflects the process of credentialism.

Credentialism is the practice of relying on credentials provided by professional organizations, educational institutions, and other organizations to determine whether or not a candidate is qualified to perform a certain job.

A high school graduation was the prerequisite for joining the US paid labor force fifty years ago. Nowadays, having a college degree is practically required. This modification illustrates the credentialism process.

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True, An organization has a system in place that allows one salesperson to update contact information for a client, simultaneously updating the same information for all other employees.

The salesperson is accountable for greeting clients, serving them notice things within the store, and ringing up purchases. To achieve success as a salesman you need to have wonderful communication skills. an honest salesperson meets sales objectives while remaining polite and useful to customers. Responsibilities of a salesperson are :

Establish, develop and maintain positive business and customer relationships. The 5 varieties are the Challenger, the laborious Worker, the Lone Wolf, the connection Builder, and also the drawback Solver. These profiles verify how a salesperson interacts with prospects and closes deals.

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Matrix organizational structure provides dual channels of authority, performance responsibility, evaluation, and control.

One sort of workplace where teams report to multiple leaders is a matrix organization. In a matrix organization, team members (internal or remote) report to a project manager in addition to their department head. This management structure might help your company develop new products and services without realigning teams.

The matrix format enables teams of experts from many fields to use resources more efficiently. This reduces overhead costs and the time needed to complete the project. In a hierarchical structure, each team reports to a single manager, therefore there are fewer managers per team. These teams could take longer to finish one project deliverable because they lack members with a variety of specializations.

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When you leave your company, choose to leave the pension plan, or cease contributing to it, you are no longer a part of the Retirement plan. What you've created is still yours. Typically, you have the choice of leaving your pension where it is or moving it to another Retirement plan.

Retirement is the cessation of one's employment, occupation, or active working life. Another way to semi-retire is to work fewer hours or with less job. When they are old or unable to work due to health issues, many people decide to retire. People may also choose to retire if they are qualified for private or public pension benefits, while some people are compelled to do so due to physical limitations or because of laws governing their professions. The concept of retiring was first popularized in the late nineteenth and early twentieth centuries in the majority of nations. Prior to the advent of social security, pension plans, and low life expectancy.

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The difference between the total reserves that a bank holds and the amount that is required by law are called excess reserves.

Capital reserves stored in excess of what is required by regulators, creditors, or internal controls are known as excess reserves by a bank or financial institution. Excess reserves for commercial banks are compared to standard reserve requirement amounts established by central banking regulators.

The minimum liquid deposits (like cash) that must be held in reserve at a bank are determined by the required reserve ratios. The extra amount is considered as excess. The amount of total reserves that the bank can lend out is known as excess reserves.

Therefore, excess reserves is the difference e between the total reserves that a bank holds and the amount that is required by law.

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D. Average total cost is at its minimum point. Average total cost is referred to as the sum total of all production costs divided by the total quantity of output.

A totally competitive market, where there are an infinite number of enterprises operating, is the antithesis of a monopolistic market. In a truly monopolistic model, the monopoly firm can limit output, raise prices, and make long-term profits that are above average. Monopolistic competition refers to a competitive market with few near substitute buyers and sellers.

Pricing Policy in a Monopolistic Competitive Market

Companies decide the prices for their items in a monopolistic competitive market. Every business sells a commodity that might be identical to another business's, therefore every business can successfully establish its prices.

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The additional premium that Ethier's shareholders require to be compensated for financial risk is 1.44%.

Calculate the capital structure risk premium

Levered Beta = 0.7

Unlevered Beta = 0.5

Debt-Equity Ratio = 40%

Capital Structure Risk Premium = (Levered Beta - Unlevered Beta) * (1 - Debt-Equity Ratio)

Capital Structure Risk Premium = (0.7 - 0.5) * (1 - 0.4)

Capital Structure Risk Premium = 0.12

Step 2: Calculate the additional premium required

Additional Premium = Capital Structure Risk Premium * (Risk Free Rate + Market Risk Premium)

Additional Premium = 0.12 * (3.5% + 6%)

Additional Premium = 1.44%

Therefore, the additional premium that Ethier's shareholders require to be compensated for financial risk is 1.44%.

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The correct answer to the given question is: the real GDP will increase by $5000

The percentage of an overall salary increase that a customer spends on purchasing goods and services rather than saving is known as the marginal propensity to consume (MPC) in economics. The keynesian macroeconomic theory includes the concept of the marginal propensity to consume, which is determined as the change in consumption divided by the change in income. C / Y, where C is the change in consumption and Y is the change in income, is the formula for calculating the marginal propensity to consume. MPC equals 0.8 / 1 = 0.8 if consumption rises by 80 cents for every dollar of new income.

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Arthur should know that leisure activities pursued during retirement typically include things that have been lifelong interests.

Only 3% of people said they did not enjoy listening to music, according to a YouGov survey of the most popular leisure activities. All age groups, from millennials to baby boomers, consistently fell into that high number.

Leisure time has both physiological and psychological advantages, including lower levels of tension, anxiety, and depressive symptoms, enhanced mood, and higher levels of positive emotions. Additionally, cortisol levels, blood pressure, and heart rate can all be lowered by recreational activity.

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These often have the right to a fixed dividend that is stated as a percentage of the nominal (par) value of the share; for example, a £1 preference share with a 5% dividend right will pay out 5p annually. But it is still a dividend and can only be paid from earnings.

Divide the dividend percentage by the par value of the preferred stock. For instance, if the stock was issued at $40 per share and the dividend rate is 7.5 percent, the yearly dividend is $3 per share.

Due to their primacy over the company's income, preferred shareholders receive dividend payments before common shareholders do. Common shareholders come last. Consequently, they will receive payment after creditors, bondholders, and preferred shareholders when it comes to corporate assets.

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The 4 play station within side the advertising blend is maximum at once associated with the recruiting of wholesalers and shops for a brand new product creation is place.

The required details for marketing mix in given paragraph

The term "advertising blend" is a basis version for businesses, traditionally targeted round product, price, place, and promotion (additionally called the "four Ps"). The advertising blend has been described as the "set of advertising gear that the organization makes use of to pursue its advertising goals within side the goal market". Marketing idea emerged within side the early twenty-first century. The modern advertising blend which has come to be the dominant framework for advertising control choices became first posted in 1984. In offerings advertising, an prolonged advertising blend is used, normally comprising 7 Ps (product, price, promotion, place, packaging, positioning and human beings), made of the authentic four Ps prolonged through process, human beings and bodily evidence.

Occasionally provider entrepreneurs will refer to eight Ps (product, price, place, promotion, human beings, positioning, packaging, and performance), comprising those 7 Ps plus performance.

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Complete question

Which of the four Ps in the marketing mix is most directly related to the recruiting of wholesalers and retailers for a new product introduction?

a. Product

b. Place

c. Promotion

d. Price

The appropriate total budget for the department, assuming it uses flexible budgeting is calculated to be d.$378,000

First, we determine the variable cost per hour as follows;

Variable cost per hour = (Direct Material + Direct Labor) ÷ Number of production hours

= [170,000+110,000] ÷ 8,000 = $280,000 ÷ 8,000 = $35

As the department completed more hours for production, therefore,

Additional budgeted costs = (10,000 - 8,000) × $35  = 2000 × $35 = $70,000

The total appropriate budget for the department using flexible budgeting can be calculated by using the following formula;

Prime cost + Additional hourly (budgeted) costs + Factory overhead (Fixed)

= (Direct labor + Direct Material) + Additional hourly (budgeted) costs + Factory overhead (Fixed)

= $(110,000 + 170,000) + $70,000 + $28,000

= $378,000

Hence in the case of flexible budgeting, the appropriate total budget for the department is $378,000

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If the damage is thought to be permanent, the loss must be recorded during the intermediate period wherein market value falls below cost.

The International Accounting Requirements Board (IASB) advises including specific standards while creating interim financial reports. Condensed financial statements describing the company's financial condition, income, free cash flow, and equity changes are included in these, along with notes providing further information.

A period of less than a year is covered by interim financial statements. Such interim statements are frequently made on a quarterly basis, but they can also be issued on a monthly or even a yearly basis.

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A significant decrease in the money supply tends to: d. send the economy into a recession.

Thus, the first consequence of a decline in the money supply is an increase in interest rates. Businesses are less inclined to borrow money for investment purposes as interest rates climb. Additionally, customers are less eager to take out loans to acquire things like homes, vehicles, and other items. Spending falls as a result.

Income is decreased and the interest rate is increased when the money supply shrinks. Investment declines as interest rates rise, and consumption declines as disposable income declines.

When the amount of money available or its rate of growth decreases, opposite impacts result. Disinflation (lower inflation) or deflation (falling prices) follow a reduction in economic activity.

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True, Private ownership of businesses is a distinguishing feature of an economic and political system.

Family-owned businesses, sole proprietorships, and the vast majority of small and medium-sized businesses are examples of privately owned businesses. A privately owned company, unlike a public company, is not required to answer to public investors.

A private limited company is owned privately by a few individuals and has its own legal entity. Shares cannot be traded publicly in this case. It limits the number of shares to 50. Shareholders cannot sell their shares unless the other shareholders agree.

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The successful acceptance and execution of policies and procedures governing waste and mistake prevention depend on training and communication. Hence the given statement is False.

A series of actions conducted by governmental and non-governmental organizations to achieve the aims and objectives outlined in policy declarations is known as policy implementation.

Taking leadership, communication, and feedback methods as examples. For policy execution, leadership is required at all levels of the system.

As a result, the aforementioned response is the right one. The most crucial elements for the successful acceptance and execution of policies and procedures controlling waste and mistake prevention are hence training and incentives.

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The assertion that a normal sales prediction will typically be based on current historical trends and occurrences, as well as forecasts of economic prospects, is valid, despite the fact that it is concerned with future events.

Sales forecasting is the act of projecting future revenue by foreseeing the volume of goods or services that a sales unit—which can be a single salesperson, a sales team, or an entire business—will sell over the course of the upcoming week, month, quarter, or year.

Businesses may effectively manage their cash flow and devote resources for future growth thanks to sales forecasting. The correct estimation of costs and income by organizations, which allows them to forecast their short- and long-term performance, is another benefit of sales forecasting.

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The correct response is B) does not trade with other countries. When a nation does not engage in trade with other nations, the situation is referred to as autarky.

Usually applied to cultures, communities, states, and their economic systems, autarky is the quality of self-sufficiency. Many political ideologies and movements, particularly left-wing ones like African socialism, mutualism, war communism, communalism, swadeshi, syndicalism (especially anarcho-syndicalism), and left-wing populism, have adopted autarky as an ideal or method in an effort to create alternative economic structures or to exert control over resources against structures that they perceive as hostile. Autarky has also been embraced by conservative, centrist, and nationalist movements in an effort to conserve a portion of the social structure as it currently exists or to promote a certain industry. In order to lessen foreign economic, political, and cultural influences and to advance world peace, autarky proponents have called for national self-sufficiency. In general, economists are in favour of free trade. Most economists agree that protectionism has a detrimental impact on economic growth and economic welfare while free trade and the removal of trade barriers have a beneficial impact on economic growth and stability.

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The term autarky refers to a situation when a country:

A) trades goods and services based on the principle of comparative advantage.

B) does not trade with other countries.

C) trades goods and services based on the principle of Ricardian advantage.

D) trades goods and services based on the principle of absolute advantage.

The potential for losing money in the Stock market if an individual keeps their money invested for one year is 33%.

A stock market is a place where people trade securities to make a profit. In the stock market, publicly listed companies shares are traded with each other.

Like how it helps in making a profit, investing without learning about it will push us to losses. According to popular estimates, as much as 90% of people lose money in stock markets, including both new and seasoned investors.

Many investors, especially new ones, fall into the trap of investing based on stock tips given by other investors.

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The amount of cash received during the reporting period is $73.2 million

The account receivables are treated as a current asset and it is recorded and shown on the balance sheet. The total cash collection from customers includes a decrease in account receivables and collection from sales in the current period.

A journal is a thorough account that documents all of a company's financial activities. It is used for account reconciliation in the future and for the transfer of data to other formal accounting records, including the general ledger.

The journal entry is as follows: (amount in millions)

Cash A/c....Dr. $73.2

Accounts receivable A/c.....Cr. $8.2

Sales A/c.....Cr. $65

(Being cash collection from accounts receivables and sales recorded)

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"Leadership is the ability to influence employees to voluntarily pursue organizational goals." False Option B

Generally, The capacity to persuade other people to willingly work toward organizational objectives is an essential component of leadership.

Kotter believes that the key to leadership is successfully navigating change.

According to John Kotter, management is the process of dealing with complexity, while leadership is the process of coping with change.

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The importance of requiring a down-payment for a mortgage loan is debated. An important argument for it is that making any cash down payment: signals sincere intent to perform.

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In capacity planning, the feasibility of the sales and operations production plan is verified by a resource requirements plan. So option b. is correct.

A capacity planning process involves determining how much production capacity is required to meet changing demand for products. Design capacity refers to an organization's maximum capacity to accomplish work over a given period in capacity planning. It is the act of balancing available resources to satisfy customer demand or project capacity needs.

A capacity planning process is used by organizations to determine their production capacity in order to meet the changing needs of their products.

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An organization's production process maps most directly to c) outbound logistics.

The demand side of the supply-demand relationship is the main focus of outbound logistics. The procedure entails the storage and delivery of commodities to the consumer or final user. Order fulfillment, packing, shipping, delivery, and customer assistance connected to delivery are among the phases.

To fulfill demand, a business keeps a specific amount of inventory on hand. Outbound logistics procedures organize and safely store these commodities in the appropriate settings. In warehouse management, inbound and outbound logistics are combined. However, logistics for outbound shipment of final goods.

Inbound logistics focusses on product acquisition for businesses that sell finished goods they get from suppliers, and outbound logistics completes orders sent directly to clients and delivers the goods to retail locations.

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Correct question:

The fulfillment process maps most directly to the _______ activity in Porter's value chain model.

A) inbound logistics

B) operations

C) outbound logistics

D) service

Gage tends to take credit for his good actions, but he blames his mistakes on factors beyond his control. This is an instance of self-serving prejudice.

Explain about self-serving bias?

The tendency for people to search out information and utilize it to further their own interests is known as the self-serving bias. In other words, people routinely act in ways that others may perceive as immoral or unjustifiable just to promote their own interests.

Self-serving bias examples: When a student performs well on a test, she may convince herself that she has done her homework or is an expert on the subject. She claims that the examination was unfair after receiving a poor grade on another exam. Athletes triumph in a contest and credit their success to practice and hard effort.

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Forming, storming, norming, performing, and adjourning are the five stages of group growth and development.

The project team is forming as it gets to know one another and establishes the foundation for the project and team norms. Conflict first arises during the storming stage when team members start to defy authority and exhibit covert agendas and prejudices. In the norming stage, members attempt to cooperate and agree on operating procedures before committing to the project development process.

During the performance stage, the group members work together to complete the production. Groups break up during the adjourning stage once their work is over.

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The six modes companies use to enter foreign markets exporting, turnkey initiatives, licensing, franchising, organizing joint ventures with a number-country firm, or putting in place a brand new entirely-owned subsidiary inside the host united states of America.

There are six companies' modes of overseas access exporting, turn-key projects, licensing, franchising, setting up a joint task with a number of united states of America firms, or setting up an entirely owned subsidiary in the host USA.

Whilst entering overseas markets, there are 3 basic entry selections they may be Exporting-selling goods and services to other countries is known as exporting. Licensing-Licensing presents us permission to open a business in some other place for manufacturing products and services.

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