Transition difficulties can manifest in many ways depending on the child and transitions environment. It can take the form of resistance, evasion, distraction, negotiation, or total collapse.
Some of these reactions are the result of children being overwhelmed by emotions. Some of these reasons could be because a child is tired, hungry, confused, or not ready to leave an activity. These difficult transitions are also common in children with communication difficulties, limited social and emotional skills, or academic delays. Research shows that life changes can lead to depression and emotional distress. Part of the difficulty lies in dealing with the unknown.
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how can we show our staff that we appreciate their effort and make sure they stay committed to the new goals? observe new image on the right reassess your leadership behaviors. don't do anything. they already get paid for doing their jobs. provide a reward based on their performance-like a bonus. keep doing what you're doing to make sure that you have the trust, loyalty, and support of the team.
Provide a reward based on their performance-like a bonus can we show our staff that we appreciate their effort and make sure they stay committed to the new goals. Thus, option D is correct.
What is a goal?A business aim is a destination, feat, or objective the corporation hopes to reach in the short through long-term. Business objectives can be idealistic or motivating and can steer a company in the direction toward a specific purpose, like offering better customer service.
We may demonstrate our team that we value their efforts and ensure that employees are dedicated to the specific goals by providing a reward depending on their achievement, such as a bonus.
Therefore, option D is the correct option.
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because the maturity risk premium is normally positive, the yield curve is normally upward sloping. true false
False: If future inflation is predicted to decrease rapidly, this might cancel out the positive MRP and cause the yield curve to slant lower. The yield curve must have an upward slope because the maturity risk premium is often positive.
In the field of economics, inflation refers to an increase in the overall cost of goods and services in a country. Each unit of currency may purchase fewer products and services as the general price level rises, inflation is associated with a decline in the purchasing power of money. Deflation, a continuous drop in the general level of prices for goods and services, is the reverse of inflation. The annualized percentage change in a general price index, or inflation rate, is the most widely used indicator of inflation. The consumer price index (CPI) is frequently employed for this purpose because price increases are not uniform across the board. In the United States, wages are also calculated using the employment cost index.
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Name five technological innovations that helped to increase transoceanic interconnections.
These are some technological innovations that helped increase transoceanic interconnection:
Records of wind patternsMaps of the starAstrolabeMagnetic CompassCarvel (a type of sailing vessel)Transoceanic interconnection is the exchange of plants, animals, diseases, and technologies between the western and eastern hemispheres. It started in 1450, following Columbus' voyage, and ended in 1750.
To make transoceanic trade possible, there are many inventions had to be made first. The major things are new tools (such as the magnetic compass), the understanding of wind and current patterns, star maps, and innovation in ship designs.
Attached below is an image of the astrolabe, an astronomical instrument that's used to observe the sky. It's especially useful to measure the altitude of a celestial body and to determine local latitude.
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Why do I need a sales tax permit in Texas?
In states where you have nexus, which is another word for relationship, you must obtain a sales tax permit and abide by sales tax regulations.
Eight units, each with a distinct set of priorities, handle the revenue collection and permitting duties of the Office of Finance. The following list does not encompass all of the divisions and units in charge of carrying out everyday tasks at the Office of Finance, but it does cover the ones that are accessible to the general public and that you as a business owner might interact with.
The task of locating corporations (LLC, S-Corp, C-Corp) and sole tax permit proprietors who are conducting business in the City of Los Angeles but have not yet applied for their Business Tax Registration Certificate falls within the purview of the Revenue Management Systems Unit.
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What are 3 ways you can deposit money into a checking account?
Remote deposit via a mobile application. depositing remotely using a scanner. After making an online deposit, send a check via mail.
Remote deposit, also known as mobile deposit, refers to the capability of a bank customer to deposit a check into a bank account from a distance without having to physically deliver the check to the bank. This was formerly accomplished by scanning a check into a computer and sending the resulting digital image to the bank, but now it can be accomplished using a smartphone. The process became authorised in the US in 2004 when the Check Clearing for the 21st Century Act took effect, albeit banks are not required to employ it. This service, which was previously only used by businesses with specialized check scanners, is now widely accessible in consumer banks thanks to the growth of smartphones and mobile banking.
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perk, inc., issued $500,000, 10% bonds to yield 8%. bond issuance costs were $10,000. how should perk calculate the net proceeds to be received from the issuance?
Divide the bond issuance costs by the discounted bonds' market interest rate.
The total of the present values of the maturity . and the interest payments that have been discounted according to the market interest rate make up the gross proceeds from the sale of bonds. The bond price less the cost of issuing the bonds is the sum of the net proceeds. Issue costs include costs for printing and engraving, legal fees, accountants' fees, underwriters commission, registration fees, and promotion costs in order to bring a bond to market. One way for businesses to raise money is by issuing bonds. A bond acts as a loan between a company and an investor. The investor agrees to provide the business with a specific sum of money for a specific time period. The investor gets periodic interest payments in return. The company pays back the investor when the bond reaches its maturity date.
There are a variety of factors that can influence the decision to issue bonds rather than choose other methods of funding. Some insight can be gained by contrasting the features and advantages of bonds with those of other common methods of cash raising. It is helpful to explain why businesses frequently issue bonds to finance corporate activities.
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A firm is operating in the United States with only two other competitors in the industry.a. It is likely this industry would be characterized as:b. Firms in this industry will likely earn:c. If foreign firms begin supplying the product, increasing the number of competitors, it is likely that:a. oligopoly.b. an economic profitc.economic profits will fall.
a. This sector of the economy is perhaps best described as oligopolistic.
b. Businesses in this sector should generate a profit.
c. Economic profits are expected to decrease if international companies start supplying the goods, adding to the number of rivals.
What does the term "market oligopoly" actually mean?Oligopoly markets are dominated by a small number of providers. They are found in every country and in many different sectors. Although they may initially appear to be competitive, certain oligopoly marketplaces are significantly less so.
Throughout history, oligopolies have existed across a wide range of businesses, including those that produce steel, oil, railroads, tires, grocery store chains, and wireless carriers. Other industries with an oligopoly structure include pharmaceuticals and aviation.
How do you spot an oligopoly?Concentration ratios, which quantify the percentage of the overall market share held by a certain number of companies, can be used to spot oligopolies. When an industry has a high concentration ratio, economists frequently classify it as an oligopoly.
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a sum of $1000 was invested for 4 years, and the interest was compounded semiannually. if this sum amounted to $1430.29 in the given time, what was the interest rate? (round your answer to two decimal places.)
The answer is: the interest rate on the investment is 9.15%
The compound interest formula is:
A = P(1 + r/n)ⁿˣ
A - the final amount
P - the initial amount
r - interest rate
n - number of compoundings per year
x - time period
We have:
A = $1430.29
P = $1000
r = ?
n = 2 (it is semiannual)
x = 4
A = P(1 + r/n)ⁿˣ
1430.29 = 1000(1r/2)²*⁴
1430.29 = 1000(1 + r/2)⁸
(1 + r/2)⁸ = 1430.29/1000
(1 + r/2)⁸ = 1.430
[tex]\sqrt[8]{(1+ r/2)}^{8}[/tex] = [tex]\sqrt[8]{1.430}[/tex]
r = 0.0915
0.0915/ 100 = 9.15%
The interest rate required to get a total amount of $1430.29 from compound interest on a principal of $1000 compounded 2 times per year over 4 years is 9.15% per year.
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An important reason why the Federal Reserve would not want to keep interest rates at 0% forever is that:
a) it restricts the money supply, making it harder for banks to lend money.
b) it limits the ability of the Fed to use expansionary monetary policy when the next recession occurs.
c) it makes borrowing for homes and major purchases more expensive.
d) it raises the possibility of higher unemployment because lower interest rates slow economic growth.
An important reason why the Federal Reserve would not want to keep interest rates at 0% forever is that: it restricts the money supply, making it harder for banks to lend money. Option A.
What is the federal reserve?The United States of America's central banking system is called the Federal Reserve System. With the passage of the Federal Reserve Act on December 23, 1913, it was established in response to the need for centralized control of the monetary system to prevent financial crises following a string of financial panics.
The interest rate at which depository institutions overnight lend reserve holdings to other depository institutions on an uncollateralized basis is known as the federal funds rate in the United States. Reserve balances are sums kept at the Federal Reserve to satisfy the reserve requirements of depository institutions.
The interest rate that banks charge one another to lend or borrow excess reserves overnight is known as the federal funds rate. Banks are required by law to maintain a minimum reserve.
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What is the best way to cash a check?
Take your check to the bank of the person who wrote it for the fastest and safest option to collect cash. You can withdraw money from the check writer's account and have it in your hands immediately at the bank or credit union where the check writer's funds are held.
Despite the fact that less people are using checks these days, there is still a chance that you will be paid with one. For many people and businesses, checks are still a common form of payment. Despite the fact that many people have bank accounts they may use to deposit checks into, it might take a week before you get your money. If you need the money right now or simply don't feel like waiting that long, you can always get the check cashed. Additionally, being able to cash a check becomes more important because there are limitations on what you can do with a check if you don't have a bank account.
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economic rent is a. the payment to a resource in excess of its opportunity cost. b. the opportunity cost of a resource. c. the total earnings of a resource. d. the marginal cost of a resource. e. the marginal revenue product of a resource.
Option a is correct. Economic rent is the payment to a resource in excess of its opportunity cost.
Amounts earned beyond what is required economically or socially are referred to as economic rent. This may happen, for instance, when a buyer makes an offer before learning the seller's suggested price in an effort to obtain an exclusive good or service. Economic rent thus rises as a result of market flaws; if markets were perfect, prices would fall due to competitive pressure. Amounts earned beyond what is required economically or socially are referred to as economic rent.
Economic rent is typically produced through information asymmetries or market inefficiencies. Economic rent is typically regarded as unearned.
Economic rent can emerge in a variety of settings, such as monopolies, real estate, and labor markets.
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Classify each of the given expenses based on whether they are used to calculate accounting profit. The business hires several employees, cach of whom is paid an annual salary The business operates out of a building that is owned by the business owner. She could lease the building to another company for $100.000 per year. The owner of the business uses her time to manage day to day operations. The business's owner could have earned an additional $20,000 over the past year, had she invested the $200,000 she used to start her company in the stock market instead
The expenses used to calculate accounting profit are:
The business hires several employees, who are paid an annual salary.
What is accounting profit?Accounting profit, also known as financial profit is the difference between total revenue and explicit costs for a business. Accounting profit is applied to evaluate a company's performance and examine how it stacks up against rivals' financial positions.
Accounting profit is the difference between revenue and costs for a business. Economic profit may be calculated by deducting entire costs from the total income or return of a business or investment.
The expenses that are not included to calculate accounting profit are:
She could lease the building to another company for $100.000 per year.The owner of the business uses her time to manage day to day operations.The business's owner could have earned an additional $20,000 over the past year, she invested the $200,000 she used to start her company in the stock market.To learn more about accounting profit
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in general, do you think it is easier for blades to hedge its inflows or its outflows denominated in foreign currencies? why?
Since inflows are solely impacted by future exchange rates, but outflows are impacted by both future exchange rates and the amount of payables, Blade can hedge its inflows of foreign currency more easily than its outflows.
To guard against a negative currency movement, one might use the forex market to hedge one's position. When a trader is concerned about news or an event that might cause volatility in currency markets, it is usually a type of short-term protection.
To safeguard its profit margin against market volatility, a corporation would hedge its FX exposure. The most typical setting for it is in companies with fixed prices for their goods and services and exposure to a secondary currency.
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a comparison of the proportion of employees in a protected group with the proportion that each group represents in the relevant labor market is called a(n) . multiple choice question.
A comparison of the proportion of employees in a protected group with the proportion that each group represents in the relevant labor market is called Workforce Utilization Review
A workforce demographics analysis is referred to as a utilization analysis or workforce utilization review. The objective is to determine whether an organization employs a particular group, such as women, minorities, or others. at a rate that is in line with the availability of the workforce.
Utilization analysis is crucial because it ensures that employees have equal access to resources and opportunities. In addition, it encourages businesses to adhere to the Equal Employment Opportunity Commission (EEOC) rules and regulations in their diversity and inclusion efforts.
The enforcement of federal anti-discrimination laws is the responsibility of the EEOC. They ensure that workplace discrimination is addressed in the following ways:
Age, Disability, Ethnicity , Sexual orientation and Gender . As a result, organizations can benefit from carrying out a utilization analysis by:
Identify the demographic groups that are underutilized and the kinds of changes the company must lead (such as hiring practices, networking, mentoring, and so on).
Make decisions based on data In the end, utilization analysis can assist employers in creating a workplace that is safer, happier, and more diverse if done correctly.
There are some essential steps involved in conducting a utilization analysis:
Divide workers into job groups: This requires combining job titles into job groups (such as management professionals, support professionals, specialized professionals, and so forth). Additionally, employers must determine the proportion of minority and female employees in each job group.
Determine women's and minority worker availability: This necessitates determining the proportion of minorities and women in a reasonable recruitment region who possess the necessary skills to fulfill the first job groups.
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the use of in modern farming practices has helped increase crop yields, reduce food costs, and protect the quality of many agricultural products. multiple choice question. manure irrigation pesticides fertilizer
The use of fertilizer in modern farming practices has helped increase crop yields, reduce food costs, and protect the quality of many agricultural products.
Organic agriculture considers the medium- and long-term effect of agricultural interventions on the agro-ecosystem. It aims to produce food while establishing an ecological balance to prevent soil fertility or pest problems. Some management practices used by organic agriculture include minimum tillage, returning crop residues to the soil, the use of cover crops, and rotations.
Crop rotation, intercropping, symbiotic relationships, cover crops, organic fertilizers, and minimal tillage are examples of soil-building practices that support soil fauna and flora, improve soil formation and structure, and create more stable systems, which in turn increase nutrient and energy uptake.
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tacit collusion in practice is made more difficult to achieve: a the less differentiated the products being sold. b the larger the number of firms in the industry. c the fewer the number of products being sold. d if customers have little or no bargaining power. e the more similar the marginal costs of each firm.
Tacit collusion in practice is made more difficult to achieve larger the number of firms in industry.
What is Tacit collusion?Competitors who collude covertly to coordinate their conduct between themselves but do not officially share information are said to be acting in collusion. Concerted action and conscious parallelism are the two types of tacit cooperation. In a concerted action, also known as a concerted activity, rivals communicate tacitly but exchange some information, whereas conscious parallelism implies no communication. Competitors agree to use a particular tactic without saying it out loud in both types of tacit collaboration. Other names for it include tacit parallelism and oligopolistic pricing coordination. BP established itself as a price leader and had an impact on how its rivals behaved. As a consequence, the timing of price increases became synchronized, and margins began to increase in 2010.
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during the year just ended, the retailer james corporation purchased $453,000 of inventory. the inventory balance at the beginning of the year was $204,000. if the cost of goods sold for the year was $477,000, then the inventory turnover for the year was:
Inventory Turnover ratio for the year was 2.43.
The efficiency with which a company sells its inventory units can be evaluated by investors using a ratio known as inventory turnover. In most contexts, a higher turnover rate is considered to be desirable. The formula for determining this ratio is to divide the total cost of items sold during the period by the typical inventory levels.
Ending Inventory = Beginning Inventory + Purchases - Cost of Goods Sold
Ending Inventory = $204000 + $453000 - $477000
Ending Inventory = $188000
Next, we'll calculate average inventory for the year.
Average Inventory = (Beginning Inventory + Ending Inventory) / 2
Average Inventory = ($204000 + $188000) / 2
Average Inventory = ($392000) / 2
Average Inventory = $196000
Finally, we'll solve for the inventory turnover ratio.
Inventory Turnover = Cost of Goods Sold / Average Inventory
Inventory Turnover = $477000 / $196000
Inventory Turnover = 2.43
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an organization's process is typically a core business process. question 28 options: a) procurement b) fulfillment c) production d) all of the above
One of an organization's main business processes or main purpose is fulfilment.
What does the term "main business" mean?the primary business activity that drives a firm's success and profitability, frequently the activity for which the organisation was founded. English dictionary from Collins.
What are some examples of fundamental business activities?The duties employees must perform in order for a company or organisation to run successfully are known as core work activities. This could entail making an inventory, arranging orders, creating or making things, or interacting with customers both present and future. Companies can stand out from rivals by focusing on their main business.
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What are the core values of FEMA?
Our agency's capstone philosophy, "We Are FEMA," or Publication One, contains the fundamental principles that direct it Pub 1 provides guidance for our agency's
Over 20,000 employees work for the Federal Emergency Management Agency (FEMA) countrywide. We are a nationwide organization with 10 regional offices and our main office in Washington, D.C.FEMA was officially created in 1979 through an executive order by President Jimmy Carter. Our history can be traced as far back as 1803.On March 1, 2003, FEMA became part of the Department of Homeland Security.FEMA’s mission is helping people before, during and after disasters, and our core values and goals help us achieve it.
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suppose you have $5,000 to invest in a treasury bill for 20 years. the average annual rate of return is 1.5%. what is the real future value of your investment after 20 years?
If $5,000 to invest in a treasury bill for 20 years. the average annual rate of return is 1.5%. what is the real future value of your investment after 20 years is $6734.28.
What is Future Value?The worth of a current investment at some point in the future based on an estimated rate of growth is known as future value (FV).
For investors and financial planners, the future value is crucial because they use it to predict how much an investment made now will be worth in the future.
Further Investors can make wise investment choices based on their projected demands by knowing the future worth. However, external economic forces that depreciate an asset's value, such inflation, might have a negative impact on the asset's future worth.
Thus the Future value after 20 years on above investment at 1.5% is $6734.28.
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charlie and lucy have a home in louisville, kentucky. during the week of the kentucky derby, charlie and lucy go on vacation and rent their home to a family who wants to attend the derby festivities and the races. charlie and lucy receive net rental income of $2,500 for the week. they spend about $500 to stock the bar and provide amenities for their tenants. utilities, insurance, and interest expense for that week total $300. what is the amount of net rental income charlie and lucy will report from this transaction?
$0. The rental income and expenses are not disclosed because the home has not been rented for 14 days or more.
What does the real estate 14-day rule mean?If you occupy a dwelling unit for personal reasons more than the larger of: 14 days; or 10% of the total days you rent it out to others at a reasonable rental rate during the tax year, you are deemed to utilize it as your primary place of residence.
When a taxpayer owns a residence that he resides in for fewer than 14 days a year, the residence is regarded as?Private residence.
The IRS considers a home to be a personal residence if the taxpayer owns it but rents it out for fewer than 14 days per year.
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according to the keynesian view, if congress votes to increase government purchases and at the same time decrease personal income taxes, they:________
According to the Keynesian perspective, if congress votes to increase government spending while concurrently lowering the personal income tax, they have voted for the best course of action to combat a recession.
The United States passed its first income tax in 1862 to help pay for the Civil War. The tax was repealed during the war, but it was reinstated after the Inland Revenue department was established in 1913. The same year saw the publication of Form 1040. Most countries, including the US, have a progressive income tax system, which implies that people with higher incomes pay a higher tax rate than people with lower incomes.
The idea behind progressive taxation is that people with higher incomes can choose to pay more in taxes. In 2022, government income tax rates range from 10% to 37%. Keynesians contend that because prices are somewhat rigid, changes in any aspect of spending, whether government, investment, or consumer spending, affect output. For instance, output will rise if government expenditure rises while all other spending factors stay the same.
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which of the following would be classified as an institutional investor? a.stock exchanges bmodities brokers c.federal reserve banks d.pension funds
The following would be classified as an institutional investor is pension funds.
A business or organization is considered an institutional investor if it makes investments on behalf of its customers or members. Institutional investors include things like mutual funds, endowments, and hedge funds. Institutional investors are frequently subject to less regulatory supervision than regular investors and are thought to be savvier than them.
An organization that may invest significant quantities of money in its own portfolio or for portfolios it mana
ges is known as an institutional investor. Examples of such an organization include banks, insurance companies, and broker-dealers. A retail investor, on the other hand, is often a regular individual investor who makes investments only for their personal portfolio.
Hence the correct option is D
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nicholas is the production manager for a manufacturing firm. he has two supervisors who are continually in conflict due to their personality differences. nicholas should have held a meeting last week to discuss next year's budget but cancelled it because the two supervisors had a verbal confrontation on the shop floor the previous day. what conflict handling style is nicholas demonstrating
Answer:
Avoidance
Explanation: Nicholas is avoiding the conflict altogether which mainly results in a 'you lose - I lose' situation whereas if Nicholas has chosen other conflict handling style such as Collaboration it may be more fruitful because then may be the two supervisors can come with an idea together or he can use any other style to dissolve the conflict because this solution is temporary.
when an organization sets a price to achieve a desired rate of return, it is using what type of pricing strategy?
when a business establishes a pricing to get the targeted rate of return specialized pricing policy.
Return is the financial term for an investment's profit. It includes any change in the investment's value as well as any cash flows that the investor receives as a result of the investment, such as interest payments, coupons. It can be calculated as a percentage of the total money invested or in absolute numbers. The holding period return is a different name for the latter. If the amount invested is larger than zero and there is a loss as opposed to a profit, this is referred to as a negative return. Converting each return into a return over a time period of a standard duration is beneficial for comparing returns across time periods of various lengths on an equal footing.
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personal controls would be more commonly used in a blank company. multiple choice question. international small large domestic
In a small company, personal controls would be employed more frequently.
In order to exercise control over a firm, there must be a sufficient number of voting shares. This privileged position—also known as "corporate control"—exists because of the backing of the majority of shareholders or because of a dual-class shareholder structure, but it can be overthrown by a takeover or proxy battle.
Internal controls are accounting and auditing procedures used in the finance division of a business to guarantee the accuracy of financial reporting and conformity with legal requirements.
Internal controls assist businesses in abiding by rules and regulations and preventing fraud. By making sure that policies are followed, budgets are followed, capital shortages are discovered, and correct reports are provided for leadership, they can also assist in enhancing operational efficiency.
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What are keywords examples?
The words and phrases that users enter into search engines as keywords help them find the information they're looking for.
For instance, you may enter "mens lea-ther jacket" into Goo-gle if you wanted to purchase a new jacket. That phrase is still a keyword even though it contains many words.
All keywords can be grouped into four basic types of intent when determining a user's motivations for conducting a search: commercial, transactional, informational, and navigational.
Four requirements must be met by your target keywords: they must have a sizable search volume, be highly relevant, have a high conversion value, and be reasonably competitive. Your SEO is likely to fail if any of these are lacking.
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A monopolist who cannot price discriminate will sell their product at a price that is:____.
A monopolist who cannot price discriminate will sell their product at a price that is greater than marginal cost
What takes place when a monopoly is unable to discriminate on price?Since the monopolist cannot price discriminate because she must charge the same price to all customers, she must lower the price of every product she could have sold at a higher price in order to sell more. This is true not only for the last product she wants to sell, but also for all of the products she could have sold at a higher price.
When can a monopolist set prices differently?A company that is able to sell different quantities of a product or service at different prices is known as a price-discriminating monopoly. For the same trip, different airlines offer different prices. The firm's demand curve corresponds to the market demand curve in a monopoly because there is only one firm. The price divided by the number of units sold.
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fabricators, inc. wants to increase capacity by adding a new machine. the fixed costs for machine a are $150,000, and its variable cost is $50 per unit. the revenue is $100 per unit. what is the break-even point for machine a?
The break-even point for Machine A given the fixed costs and variable costs is 3000.
In economics, business, and specifically cost accounting, the break-even point (BEP) is the point at which total cost and total income are equal, i.e. "even." Even if opportunity costs were paid and capital received the expected return after adjusting for risk, there is no net loss or gain, and one has "broken even." This indicates that in order for a corporation to recoup their initial investment in a good or component, the selling price of the good or component must be higher than what was spent for it.
Breakeven quantity = fixed cost / price – variable cost per unit
$150,000 / ($100 - $50)
$150,000 / $50 = 3000
Hence, break-even point for machine A is 3000
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which type of risk management strategy is a company using when it installs mirrors and surveillance cameras to spot and prevent shoplifting?
The correct answer is C. Reducing the risk management strategy a company uses when it installs mirrors and surveillance cameras to spot and prevent shoplifting.
Threat control is the identification, assessment, and prioritization of risks (described in ISO 31000 as the effect of uncertainty on targets) followed by means of the coordinated and comparatively cheap utility of sources to minimize, display, and manipulate the opportunity or effect of unlucky activities or to maximize the belief of opportunities.
Danger control seems in medical and control literature for the reason that Twenties. It became a proper science in the Fifties whilst articles and books with “danger management” within the identify also seem in library searches. most of the research was initially associated with finance and insurance. chance is described as the possibility that an event will occur that adversely affects the fulfillment of a goal. Intangible chance control allows risk management to create the spot price from the identification and discount of risks that lessen productiveness.
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Complete Question:
Which type of risk management strategy is a company using when it installs mirrors and surveillance cameras to spot and prevent shoplifting?
a) avoiding the risk
b) insuring against the risk
c) reducing the risk
d) assuming the risk