net working capital is defined as: a. current assets plus fixed assets. b. current assets plus stockholders' equity. c. fixed assets minus long-term liabilities. d. total assets minus total liabilities. e. current assets minus current liabilities.

After the end of the American Revolutionary War, the new U.S. government lacked sufficient authority to collect taxes under the Articles of Confederation.

The Article created a loose coalition of sovereign states and a weak central government that delegated most power to state governments. The need for a stronger federal government soon became apparent, eventually leading to the Constituent Assembly of 1787.

Article 1: Create a name that combines the 13 states of the United States. Article 2: State governments still had their own powers not enshrined in the Articles of Confederation. Article 3: The combined states were responsible for defending each other from attack.

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The standard cost is subtracted from the actual cost to determine the direct variances in materials and labor. There are two parts to the variance in materials: the price variance and the quantity variance. Efficiency variance and rate variance are also subdivided into the labor variance.

Direct Materials Price Variance = $32,820 U DMPV = (Actual Price - Standard Price) x Actual Quantity DMPV = ($1.90 - $1.80) x 328,200 DMPV = $32,820 U Direct Materials Quantity Variance = $39,960 U DMQV = (Actual Quantity - Standard Quantity) x Standard Price DMQV = (328,200 - 306,000) x $1.80 DMQV =

Direct Labor Rate Variance = $832,000 U DRLV = (Actual Rate - Standard Rate) x Actual Hours DRLV = ($13.70 - $10) x 225,000 DRLV = $832,000 U Direct Labor Efficiency Variance = $810,000 F DLEV = (Actual Hours - Standard Hours) x Standard Rate DLEV = (225,000 - 306,000) x $10 F Total Spending Variance = $22,000 U Direct Labor Spending Variance = Direct Labor

Variable Overhead Rate Variance = (Actual Rate - Standard Rate) x Actual Hours VORV = ($1.56 - $1.10) x 225,000 VORV = $102,500 U Variable Overhead Efficiency Variance = $89,100 F Variable Overhead Efficiency Variance = (Actual Hours - Standard Hours) x Standard Rate VOEV = (225,000 - 306,000) x $1.10 VOEV = $89,100 F Total Spending Variance = $1

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Full Question = Barley Hopp Inc. manufactures custom-ordered commemorative beer steins.

Its standard cost information follows:

Standard Quantity Standard Price (Rate) Standard Unit Cost

Direct materials (clay) 1.70 lbs. $1.80 per lb. $3.06

Direct labor 1.70 hrs. 10.00 per hr. 17.00

Variable manufacturing overhead (based on direct labor hours) 1.70 hrs. 1.10 per hr. 1.87

Fixed manufacturing overhead ($402,500.00 / 175,000.00 units)   2.30

Barley Hopp had the following actual results last year:

Number of units produced and sold 180,000.00

Number of pounds of clay used 328,200.00

Cost of clay 623,580.00

Number of labor hours worked 225,000.00

Direct labor costs 3,082,500.00

Variable overhead costs 350,000.00

Fixed overhead costs 400,000.00

Required:

1. Calculate the direct materials price, quantity and total spending variances.

Indicate the effect of each variance: "F" for favorable and "U" for unfavorable.

(Do not round intermediate calculations)

2. Calculate the direct labor rate, efficiency and total spending variances.

Indicate the effect of each variance: "F" for favorable and "U" for unfavorable.

(Do not round intermediate calculations)

3. Calculate the variable overhead rate, efficiency and total spending variances.

Indicate the effect of each variance: "F" for favorable/overapplied and "U" for unfavorable/underapplied.

When you participate in positive office politics, you are collaborating with others for the greater good. You are not only advancing your own goals, but you are also helping someone else by empathizing with them.

The truth is, if you want to be successful in a business environment, then it's a good idea to develop some political savvy. Developing office politics skills can help prevent someone from taking advantage of you and will also help you advance in your career. Positive politics are behaviors that are designed to influence others with the goal of helping both the organization and the person playing the policy. Examples of positive politics include displaying a professional image, publicizing one's accomplishments, volunteering, and congratulating others.

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Simply because it is more exact from period to period than the straight-line approach, which amortizes the same amount every month, the effective interest way of amortizing a bond is thought to be better to the straight-line method.

In accounting, amortization is the systematic expense over the expected "useful economic lives" of intangible assets of the acquisition cost less the residual value to reflect their consumption, expiration, obsolescence. The process of amortization may also refer to its conclusion, as in "the tower's amortization was anticipated in 1734." For tangible assets, depreciation is the comparable idea. The methodologies used to allocate depreciation to each accounting period are typically also used to allocate amortization. But certain intangible assets, including goodwill and specific brands, can be thought to have an endless useful life and are therefore exempt from amortization.

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Option E is correct, Decentralization. Decision-making processes within an organization are referred to as decentralized.

When everyday operations and decision-making authority are transferred from top management to middle- and lower-level managers—and occasionally even team members—this is known as decentralization in business. Middle management has more decision-making power in decentralized organizations. These middle managers may have sufficient authority in these firms to make decisions that affect day-to-day operations without consulting directors and executives. Decentralized decision-making entails giving employees the freedom to make tactical and strategic choices on their own, free from interference from managers. It might appear to be giving up control.

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Specificity in functional tactics contributes to successful implementation by all of the above. (Option D)

Assisting in making sure functional managers are aware of what has to be done and can concentrate on achieving results. Top management's trust in and sense of control over the business plan is increased by making clear to top management how functional managers intend to implement the business strategy. Clarifying areas of interdependence and potential conflicts will help operating units within the company coordinate with one another.

Functional tactics are the essential, consistent actions that must be conducted in each of the functional disciplines of human resource management, marketing, finance, operations, and research and development in order to deliver the goods and services of the company.

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The G20, which represents 90% of the global economy, seeks to increase the stability of the international financial system.

An economy is a collection of interrelated production and consumption processes that actually determine how resources are distributed within a community. The demands of persons who live there and transact there are met by the production and consumption of products and services as a whole.

All of the following key events in life include economics: how policies are developed by the government. the health of the housing market and investment opportunities in real estate. the capacity for sound financial judgment.

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The statement is true: benchmarking generates ideas for quality improvements by comparing specific project practices or product characteristics to those of other projects or products.

Benchmarking is the process of comparing your goods, services, and operations to those of businesses who are thought to be industry leaders in one or more areas. Even if they are in a different industry or serve a different clientele, benchmarking can give you the crucial insights you need to know how your company stacks up against others in a similar situation.

Organizations can find areas, systems, or processes that can be improved through incremental (continuous) or significant (business process re-engineering) changes by using benchmarking.

Design staff uses technical benchmarking to assess a product's or service's capabilities, particularly in comparison to similar offerings from top competitors. How would designers rate the qualities of the goods or services offered by your company, for instance, on a scale of one to four, with four being the best? The design efforts and the products or services may not be sufficient to be competitive if you are unable to gather hard facts.

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The efficient level of pollution is the amount by which your total benefits exceed your total costs by the greatest possible amount. This occurs when the marginal benefit of an additional unit of pollution is equal to its marginal cost.

To reduce pollution, the government can use four main policies taxes to increase the price, subsidizing alternatives, regulations to ban certain pollutants, and pollution permits.The efficient level of emissions is defined as the level at which the marginal damage is equal to the marginal reduction costs.The efficient level of pollution is the amount by which your total benefits exceed your total costs by the greatest possible amount.This occurs when the marginal benefit of an additional unit of pollution is equal to its marginal cost.

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The federal government entity in charge of overseeing and upholding federal securities laws is the Securities and Exchange Commission (SEC).

The Securities & Exchange Commission (SEC) is a federal government organisation tasked with overseeing the capital markets in the United States.

It has the power to impose a variety of obligations on public corporations as well as those who audit their financial accounts.

The SEC is more concerned with upholding accounting and auditing standards in the context of financial statements it receives from public corporations in accordance with federal securities laws than it is with creating standards itself.

The Public Company Accounting Oversight Board is also under its supervision.

The SEC does not create accounting theories or procedures directly, but rather approves or disapproves them in order to put them into practice.

The SEC has the authority to approve the accounting rules and practices of the corporations that fall within its purview.

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Each time a payment is made on an installment note, the portion of the next payment associated with notes payable increases. This statement is false. The correct answer is B.

The principle amount of an installment note is partially decreased by a portion of each payment. With each additional payment, the amount of interest paid decreases (rather than grows) because the principal balance decreases while the interest rate remains constant. This is why Each time a payment is made on an installment note, the portion of the next payment associated with notes payable increases is false statement.

The cost of borrowing money is referred to as "interest expenditure." It represents the fee a lender charges a borrower for using their funds. On the income statement, the cost of borrowing money from banks, bond holders, and other sources can be displayed as interest expenditure.

An entity's interest expense is their cost of borrowing money. On the income statement, interest costs are listed as a non-operating item. This word denotes the interest payable on all borrowings, including bonds, loans, and convertible debt.

Your question is incomplete but most probably your full question is

Each time a payment is made on an installment note, the portion of the next payment associated with notes payable increases. this statement is: _________

a. True

b. False

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Personal selling objectives often include finding prospects, determining their needs, persuading prospects to buy, and keeping customers satisfied.

Now, According to the question:

What is Personal selling?

It corresponds to a direct interaction between the sales representative and potential customers, where the objective is to lead to the completion of a sale.

For the sale to be successful, the sales representative needs to develop a series of techniques that lead the customer to establish a favorable perception of the company, in addition to increasing its reliability.

Therefore, it is necessary to have well-developed communication, ethics, negotiation and persuasion, so that customers feel satisfied and develop a positive relationship with the company.

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Temporary accounts include assets expenses and the owner's drawing account that is False.

Temporary accounts include assets expenses and owner subscription accounts. The raffle account is a permanent account. Temporary accounts are also called nominal accounts. Temporary accounts must start each taxable period with a zero balance.

The drawing account will be used again in the following year to track next year's distributions. This means that the draw account is a temporary account and not a permanent account. temporary account. Income Statement Accounts closed with a zero balance at the end of an accounting period. permanent account. A balance sheet account that maintains a permanent balance.

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When a retailer increases the number of customers coming into its store by advertising a widely known and frequently purchased product below cost, it is a loss-leader pricing strategy. Therefore, the option B holds true.

A pricing strategy can be referred to or considered as the strategy implemented by an organization in order to determine the price levels at which its products can be sold in the markets. This strategy is implemented with the primary intention of maximizing the revenue generation of the firm.

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Suppose the financial system is stricken by a recessionary hole because of inadequate aggregate demand .

The required details about aggregate demand is mentioned in below paragraph.

We can use the algebra of the spending multiplier to decide how an awful lot authorities spending ought to be extended to go back the financial system to capacity GDP wherein complete employment occurs.

Recall that macro equilibrium withinside the profits-expenditure version is discovered on the factor wherein the extent of GDP, or countrywide profits, equals aggregate demand . The formulation for the mixture expenditure is

Finally, be aware that this situation consists of profits taxes; thus, humans eat out of disposable profits (or take-domestic pay). This is proven withinside the intake equation below, which deducts taxes earlier than spending.

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Under the equal pay act, an employer can legitimately pay different wages to male and female employees on the basis of the primary duties of the jobs, seniority, or merit system and Any factor other than gender.

The Equal Pay Act of 1963 is a labor law in the United States that alters the Fair Labor Standards Act to abolish wage discrepancies based on gender. As part of his New Frontier Program, John F. Kennedy signed it into law on June 10, 1963.

This statute allows employers to legally pay male and female employees differently based on the core functions of the vocations, a seniority or merit system, or any other factor other than gender.

Therefore, in the Equal Pay Act, an employer may legitimately pay male and female employees differently depending on the primary tasks of the occupations, a seniority or merit system.

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A measure of the risk to reward ratio of an investment over a given time period is the coefficient of variation.

An asset is a buy made in the anticipation of profit for investment growth. An investment is said to be appreciating if its value rises over time. When somebody purchases something as an investments, their goal is to use it but instead of consume it.

Bitcoin is extremely volatile and hazardous. Investing all of your savings in cryptocurrency is unquestionably a mistake. Make sure you understand what you're doing and come up with a plan for your bitcoin investments if you're willing to take a chance.

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A transaction wherein a proprietor of exact private belongings transfers the belongings to every other celebration whilst nevertheless preserving possession of such belongings is called a bailmant.

The required details about bailmant is mentioned in below paragraph.

Bailment is a prison dating in not unusualplace law, in which the proprietor transfers physical possession of private belongings ("chattel") for a time, however keeps possession. The proprietor who surrenders custody to a belongings is referred to as the "bailor" and the person who accepts the belongings is referred to as a "bailee". The bailee is the person that possesses the private belongings in trust for the proprietor for a hard and fast time and for a particular motive and who gives you the belongings lower back to the proprietor after they have carried out the cause that became to begin with intended.

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Credit Card Accountability, Responsibility, and Disclosure Act of 2009 amends the Truth in Lending Act to prescribe open-end credit lending procedures and enhanced disclosures to consumers, limit related fees and charges to consumers, increase related penalties, and establish constraints and protections for issuance of credit cards to minors and students.

A credit card is a payment card issued to a consumer to enable the cardholder to pay merchants for goods and services based on the cardholder's accumulated debt. The card issuer sets up a revolving account and grants the cardholder a line of credit, allowing the cardholder to borrow money to pay the merchant or receive a cash advance.

Personal and business credit cards fall into one of two categories of credit cards. The majority of cards are made of plastic, but others are made of metal or even metal coated with precious stones.

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The Forward rate of Interest for the second year is 10%.

= (1+r₂)² = (1+r₁)×(1+f₂)

Where r₂= Two year Zero Coupon Yield =9%

r₁= One year Zero Coupon yield = 8%

f₂= Forward rate for the Second Year

f₂=[(1+.09)2/(1+.08)]-1= 10%

Therefore the Forward rate of Interest for the second year is 10%.

Under Pure Expectations theory, long-term rates propose that long-term rates of interest are determined using the current and future expected interest rates. We computed the forward rate for the second year to be 10%. Under the Expectations hypothesis, the best guess for the short-term interest rate for next year is 10%. Liquidity Preference theory assumes that investors prefer to hold cash and more liquid securities. Investors demand higher interest rates for securities that have a longer maturity period. Cash is one of the most liquid assets. Therefore interest rates on Short term Maturity would be lower, as investors are not compromising on the liquidity of the security when compared to a security with a longer-term maturity. Therefore the answer would be lower.

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Public policy evaluation, according to some researchers in the field of public policy administration, is a distinct component of the policymaking process.

According to Lyhne (2011), p. 321, a policy is a set of goals and specific actions that, when implemented, can assist in solving a problem. Ridde (2009) defines a policy, on the other hand, as "things or actions that the government has deemed right or wrong for people."

If the government decides to carry out a particular action that is in the community's best interest but fails to achieve the desired results, policy analysts go to great lengths to uncover the causes of a policy's failure.

One approach to achieving this is to examine various flaws during the policy formulation and implementation phases.

If there are issues in any of the phases, it means that important factors that would have ensured that each step in the formulation and implementation phases aligns with the policy's desired end goal were not taken into account during the policymaking process.

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Transactional leadership is not a general category of leader behaviors. So, the correct answer is option a.

Transactional leadership, often referred to as management leadership, is a leadership style in which managers use rewards and penalties to get the best work out of their employees.

The foundation of the transactional executive leadership approach is an exchange or a transaction. The leader rewards employees who complete duties to the required standards and discipline employees who fall short of those requirements.

This relationship between a leader and their subordinates is founded on theories that hold that people are not naturally driven and require structure, guidance, and supervision in order to do their tasks. Additionally, according to the notion, employees will comply with the transactional leader's instructions if the latter offers them something they desire, like compensation.

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The option expires one month from today. the call options intrinsic value is zero.

As per black-scholes formula

C= SN(d1)-n(d2)ke^-rt

for standard deviation of infinite positive, (d1)=1 and for infinite negative n(d2)=0

Price of call = $87.50 as 2nd part of the equation become zero

Call options are financial agreements that grant the option buyer the right, but not the duty, to purchase a stock, bond, commodity, or other asset or instrument at a defined price within a specified time frame. The term "underlying asset" refers to the stock, bond, or commodity. A call buyer makes money when the value of the underlying asset rises.

A put option, which grants the holder the right to sell the underlying asset at a predetermined price on or before expiration, can be compared to a call option.

One call option contract, for instance, may grant the owner the ability to purchase 100 shares of Apple stock for $100 up until the expiration date three months later.

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They renovated the house to include luxurious amenities and converted a simple structure into an upscale property. This scenario best illustrates gentrification.

Gentrification is the method of converting the person of a neighborhood thru the inflow of more prosperous citizens and organizations. it is a common and debatable topic in city politics and making plans.

Gentrification is a notably contested difficulty, in component because of its stark visibility. Gentrification has the energy to displace low-income families or, greater frequently, save low-earning families from entering formerly low-cost neighborhoods.

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The things you need to open a checking account are:

It is an account that a bank grants to a company or an individual so that he/she can have immediate access to his/her funds.

Although a checking account has several benefits, an account has the disadvantage that it charges a fee for each transaction and will never generate interest in favor of the account holder. That is why many people opt for a savings account, which not only allows them to save, but also to earn interest.

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Dentistry-specific OSHA rules do not yet exist. However, special OSHA regulations for general industry address exposure to a variety of biological, chemical, physical that may apply to dentistry.

Dental workers may be exposed to a variety of job dangers. The range of bloodborne viruses, medicines and other chemical agents, human factors, ergonomic risks, noise, vibration, and workplace violence are only a few of these dangers. Dentistry-specific OSHA rules do not yet exist. However, special OSHA regulations for general industry address exposure to a variety of biological, chemical, environmental, physical, and psychological occupational dangers that may apply to dentistry. explanations of current required safety and health requirements, as well as the most recent OSHA recommendations for dentists, employers, and employees. To assist businesses in tracking how they are continuing to follow safety procedures, OSHA mandates documentation and recordkeeping.

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The Food Network's overall marketing message is that it is the ultimate destination for food-related entertainment.

The network offers a wide variety of programming that is tailored to meet the needs of all types of viewers, from passionate foodies to casual cooks. The network provides viewers with access to the best in food-related content, from celebrity chefs to innovative recipes to unique cooking competitions and more. Additionally, the network also offers exclusive access to special events, recipes, and other food-related content on its website, app, and other digital platforms. The Food Network is the ultimate destination for all things food, so viewers can explore, discover, and be inspired by the culinary world.

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Each country faces a special amplitude of tradeoff among inequality and income.

The required details about amplitude is mentioned in below paragraph.

Amplitude is the distinction in a safety's fee from its wave cycle trough (bottom) to the crest or height of its fee motion over a length of time. Amplitude is high-quality whilst calculating a bullish retracement (whilst calculating from trough to height) and bad whilst calculating a bearish retracement (whilst calculating from height to trough)The guidelines to decrease inequality and melt the complication of poverty can also additionally preserve political guide for a marketplace economy. If society does now no longer make a few attempt towards lowering inequality and poverty, residents may are looking for monetary safety with the aid of using disturbing pro-worker laws, fee floors, protectionism from worldwide trade.

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Discounted cash flow approach (DCF Analysis)  method will be the most appropriate to value target firms in merger analysis.

The Firm, a 1993 American courtroom thriller directed by Sydney Pollack, stars Tom Cruise, Jeanne Tripleton, Gene Hackman, Ed Harris, Holly Hunter, Hal Holbrook, David Strathairn, and Gary Busey, all of whom received praise for their performances. The 1991 novel The Firm by John Grisham served as the basis for the film. The Firm and The Pelican Brief, two films based on John Grisham books, were released in 1993. The film, which debuted on June 30, 1993, was very successful on the box office, bringing in $270.2 million against a $42 million budget, making it the highest-grossing R-rated film of the year. Despite the storyline earning unfavorable reviews, the actors received fantastic ratings.

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during the final phase of a well-designed and systematic orientation program, the employee is assigned to the job

A program called new employee orientation was developed by human resources and other employees of a corporation to acquaint new personnel with the business. Before their first day on the job, new employees can get to know their coworkers and get acquainted with the facility and its amenities during orientation. Human resources may be able to finish necessary paperwork and offer supplies like IDs, gadgets, and login details.

A new hire receives information about a company during new employee orientation, which is a guided training session. It may also include instructions, guidelines, and regulations, as well as specialized training for that person's position. Learning more about developing useful orientation materials and procedures can be helpful if you work in human resources. This article defines new employee orientation, demonstrates its significance, describes how to create a recent hire orientation, and offers practical advice for effective orientation planning.

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