define executive and non-executive members of a board of directors. explain why it is important for the board of directors to have a mixture of executive and non-executive members

The journal entry would be Dr. Accounts Receivable/Cash $360; Cr. Sales/Service Revenue $375; Dr. Bank Charges/Credit Card Fees $15; and Cr. Accounts Receivable/Cash $15.

To record the transaction where Wildhorse Co. accepted a Visa card in payment of a $375 lunch bill and the bank charges a fee, Wildhorse should make the following journal entry:

1. Debit "Accounts Receivable" or "Cash" for the net amount received, which is the lunch bill amount minus the bank fee.

2. Credit "Sales" or "Service Revenue" for the total lunch bill amount of $375.

3. Debit "Bank Charges" or "Credit Card Fees" for the bank fee amount.

4. Credit "Accounts Receivable" or "Cash" for the bank fee amount.

To calculate the net amount received, you will need to know the percentage of the bank fee. For example, if the bank charges a 4% fee, the calculation would be:

Bank fee amount = $375 * 0.04 = $15

Net amount received = $375 - $15 = $360

So, the journal entry Wildhorse should make would be:

1. Debit "Accounts Receivable" or "Cash" for $360.

2. Credit "Sales" or "Service Revenue" for $375.

3. Debit "Bank Charges" or "Credit Card Fees" for $15.

4. Credit "Accounts Receivable" or "Cash" for $15.

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The total fixed costs are option (a) $69,000.To determine the total fixed costs, we will use the given terms: sales volume (26,000 units), price per unit ($11), pretax income ($61,000), and variable costs per unit ($6).

Step 1: Calculate the total revenue.
Total revenue = Sales volume × Price per unit
Total revenue = 26,000 units × $11
Total revenue = $286,000

Step 2: Calculate the total variable costs.
Total variable costs = Sales volume × Variable costs per unit
Total variable costs = 26,000 units × $6
Total variable costs = $156,000

Step 3: Calculate the total costs.
Total costs = Total revenue - Pretax income
Total costs = $286,000 - $61,000
Total costs = $225,000

Step 4: Calculate the total fixed costs.
Total fixed costs = Total costs - Total total fixed costs
Total fixed costs = $225,000 - $156,000
Total fixed costs = $69,000

So, the total fixed costs must be $69,000 (option a).

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A manufacturing cycle efficiency of 40% means that value-added activities are being performed only 40% of the time, while non-value added activities consume the remaining 60% of the time. Option A and D.

In other words, out of the total manufacturing cycle time, 40% is spent on activities that add value to the product or service, while 60% of the time is spent on activities that do not add value. This indicates that there is significant room for improvement in the manufacturing process.

To improve the efficiency of the manufacturing cycle, it is essential to identify and eliminate non-value added activities. Non-value added activities are those that do not directly contribute to the quality, functionality, or aesthetics of the product or service.

Examples of non-value added activities include waiting, excess motion, rework, inspection, and transportation. By eliminating these activities, the manufacturing cycle time can be reduced, and the efficiency can be improved.

Increasing the proportion of value-added activities in the manufacturing cycle is another way to improve efficiency. This can be achieved by streamlining the manufacturing process, improving the quality of raw materials and components, and optimizing the production line. By focusing on value-added activities, the company can maximize its productivity and profitability.

In conclusion, a manufacturing cycle efficiency of 40% indicates that there is a significant scope for improvement in the manufacturing process. By eliminating non-value added activities and increasing the proportion of value-added activities, the company can improve its efficiency, reduce costs, and enhance customer satisfaction. Option A and D.

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The element that clarifies the boundaries of the report is the scope. The scope defines what was included and excluded in the report, and helps to establish the limits of the study.

This can include definitions of key terms, as well as an explanation of the problem or purpose of the report. By clearly defining the scope, the report can ensure that it is focused and relevant to the intended audience.

In a general sense, scope means"'the extent of the area or subject matter that something deals with" (The Oxford Dictionary of English). The scope of a report, therefore, shows what it includes and excludes. It outlines the aims and limitations of the report.

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The decrease in a bond's price corresponding to an increase in its yield to maturity is typically larger than the price increase resulting from a decrease in yield of equal magnitude.

This is because as yields increase, investors demand a higher return on their investment, which means they are willing to pay less for the bond.

Conversely, as yields decrease, investors are willing to pay more for the bond, but the price increase is usually not as significant as the decrease in price resulting from an increase in yield

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1. The dollar value of the holding is $1,000,000.

2. If the UST yields fall 25 bps, the new dollar value of the 3 1/4, 30-year bond would increase by approximately $25,900.

3. The taxable-equivalent YTM on the municipal bond would be 3.85%.

1. This is because the par amount of the bond is $1,000,000 and par value represents the face value of the bond.

2. This is because when yields fall, bond prices rise, and the increase in price can be calculated using bond pricing formulas.

3. This is because the tax-free YTM of 2.50% needs to be adjusted for the tax benefit of owning a municipal bond, which is exempt from federal income tax. The taxable-equivalent yield is calculated by dividing the tax-free yield by (1 - effective tax rate), which in this case is (1 - 0.35) = 0.65. Therefore, 2.50% / 0.65 = 3.85%.

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Answer: chaebols

Explanation:

The answer is C - dove policy.

When there is a negative aggregate supply shift, it means that the overall supply of goods and services in the economy has decreased, causing prices to rise. This can lead to higher unemployment rates as firms may need to lay off workers in response to the increased costs.

In order to combat this, the Fed can pursue expansionary monetary policies, which typically involve lowering interest rates and increasing the money supply in the economy. A dove policy is one that emphasizes expansionary policies to promote economic growth and reduce unemployment, while a hawk policy emphasizes controlling inflation and may involve tighter monetary policies.

In this scenario, since the Fed wants to fight unemployment, it would not pursue a hawk policy. Instead, it would likely choose a dove policy to stimulate economic activity and reduce unemployment.

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The statement "A contract to sell pry bars (used to open locked doors) and screwdrivers to a buyer who intends to use them as burglar's tools will not be void as illegal in State X even if the seller knows of the buyer's unlawful intention before the sale." is true.

In State X, the sale of pry bars and screwdrivers is legal, regardless of the buyer's intention to use them as burglar's tools. Therefore, the contract to sell these items is not void as illegal, even if the seller is aware of the buyer's unlawful intention.

However, if the seller actively participates in or encourages the buyer's illegal activities, they may still be held liable. It is important for sellers to be cautious and not knowingly contribute to illegal activities, but they are not responsible for the actions of the buyer once the sale is complete.

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Using the formula for present value of a single sum:
PV = FV / (1 + r/n)^(n*t)
PV = 100,000 / (1 + 0.055/365)^(365*9)
PV = 100,000 / (1.057484)^(3285)
PV = 100,000 / 0.573077
PV = $174,401.08
Therefore, the present value of the investment is $174,401.08.

To find the present value of an investment that will pay you $100,000 in 9 years, with a 5.5% discount rate compounded daily, you'll need to use the following formula:
Present Value = Future Value / (1 + (Discount Rate / Number of Compounding Periods))^(Years * Number of Compounding Periods)
Here are the steps to calculate the present value:
1. Convert the discount rate to a decimal: 5.5% = 0.055
2. Divide the discount rate by the number of compounding periods in a year (365 days): 0.055 / 365 ≈ 0.000150684
3. Add 1 to the result from step 2: 1 + 0.000150684 ≈ 1.000150684
4. Calculate the exponent, which is the number of years (9) multiplied by the number of compounding periods in a year (365 days): 9 * 365 = 3285
5. Raise the result from step 3 to the power of the exponent from step 4: 1.000150684^3285 ≈ 1.668858
6. Finally, divide the future value ($100,000) by the result from step 5: $100,000 / 1.668858 ≈ $59,881.45
So, the present value of the investment is $59,881.45.

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According to Frederick Herzberg, job "hygiene factors" include salary and fringe benefits, job security, and working conditions.

Frederick HerzbergHerzberg believed that these factors are essential to keep employees satisfied, but they do not necessarily motivate them to perform better.

Examples of hygiene factors include salary and fringe benefits, job security, and working conditions. These factors must be adequate, fair, and provide basic needs to employees. However, if these factors are not met, employees will feel dissatisfied and may seek other opportunities.

Herzberg's theory emphasizes the importance of hygiene factors in the workplace and suggests that managers must ensure that these factors are well-taken care of to prevent employee dissatisfaction.

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The budgeted direct-cost rate is $64 per labor-hour and the budgeted indirect-cost rate is $40 per labor hour.

To calculate the budgeted direct-cost rate and budgeted indirect-cost rate for L & L, CPAs, follow these steps:

Step 1: Calculate the total budgeted direct salary costs for the two CPAs.
Total budgeted direct salary costs = 2 CPAs * $160,000 per CPA = $320,000

Step 2: Calculate the budgeted direct-cost rate.
Budgeted direct-cost rate = Total budgeted direct salary costs / Total budgeted CPA-labor hours
Budgeted direct-cost rate = $320,000 / 5,000 hours = $64 per hour

Step 3: Calculate the budgeted indirect-cost rate.
Budgeted indirect-cost rate = Total budgeted indirect costs / Total budgeted CPA-labor hours
Budgeted indirect-cost rate = $200,000 / 5,000 hours = $40 per hour

So, for a client using 500 labor hours, the budgeted direct-cost rate is $64 per hour, and the budgeted indirect-cost rate is $40 per hour, respectively.

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Direct materials include factory supplies, hand tools and replacement parts is called. false

Direct materials refer to the raw materials or components that are directly used in the production process and become an integral part of the finished product. They can be physically and directly traced to the end product. Examples of direct materials include lumber for furniture production, steel for car manufacturing, and fabric for clothing production.

On the other hand, factory supplies, hand tools, and replacement parts are considered indirect materials as they do not directly become part of the finished product. Indirect materials are usually consumed in the production process but are not directly traceable to the end product.

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Full Question : direct materials include factory supplies, hand tools and replacement parts is called? True / false

The accounting profit for the used car dealership is $150,000.

To find the dealership's accounting profit, we need to subtract its costs (labor, capital, and materials) from its sales revenues. The question states that the used car dealership had sales revenues of $2 million last year. It spent $1.2 million on labor, $250,000 on capital, and $400,000 on materials.

1. Add the costs together:

$1,200,000 (labor) + $250,000 (capital) + $400,000 (materials) = $1,850,000 (total costs)

2. Subtract the total costs from the sales revenues:

$2,000,000 (sales revenues) - $1,850,000 (total costs) = $150,000

The dealership's accounting profit last year was $150,000.

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The accounting profit for the used car dealership is $150,000.

To find the dealership's accounting profit, we need to subtract its costs (labor, capital, and materials) from its sales revenues. The question states that the used car dealership had sales revenues of $2 million last year. It spent $1.2 million on labor, $250,000 on capital, and $400,000 on materials.

1. Add the costs together:

$1,200,000 (labor) + $250,000 (capital) + $400,000 (materials) = $1,850,000 (total costs)

2. Subtract the total costs from the sales revenues:

$2,000,000 (sales revenues) - $1,850,000 (total costs) = $150,000

The dealership's accounting profit last year was $150,000.

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a. If Sylvia's income was $820 in 1982-84, the adjusted income in 2013 would be $1,919.89.

b. Sylvia's real income in the year 2012 at 1982-84 prices is $32,236.46.

a. To calculate Sylvia's income in 2013 prices, we'll use the Consumer Price Index (CPI) to adjust for inflation. The formula is:

Adjusted Income = (Original Income * CPI in Target Year) / Base Year CPI

Here, Original Income = $820, CPI in Target Year (2013) = 233.89, and Base Year CPI (1982-84) = 100.

Adjusted Income = ($820 * 233.89) / 100

Adjusted Income = $191,989.8 / 100

Adjusted Income = $1,919.89

So, Sylvia's income of $820 in 1982-84 would be $1,919.89 at 2013 prices.

b. To find Sylvia's real income in 2012 at 1982-84 prices, we'll use the same formula:

Real Income = (Nominal Income * Base Year CPI) / CPI in Target Year

Here, Nominal Income = $74,000, Base Year CPI = 100, and CPI in Target Year (2012) = 229.59.

Real Income = ($74,000 * 100) / 229.59

Real Income = $7,400,000 / 229.59

Real Income = $32,236.46

Sylvia's real income in 2012 at 1982-84 prices is $32,236.46.

Note: The question is incomplete. The complete question probably is: Base 1982-84 =100

Year   CPI     Sylvia's Nominal Income

2010 218.06 $15,000

2011 224.94 $58,000

2012 229.59 $74,000

2013 233.89 $105,000

a. If Sylvia's income was $820 in 1982-84, how much would that be at 2013 prices?

b. What is Sylvia's real income in the year 2012 at 1982-84 prices?

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When you increase the sample size, the sample mean becomes more representative of the population mean. This means that the sample mean becomes more accurate as the sample size increases. In other words, the larger the sample size, the more likely the sample mean is to be close to the population mean.

The variance of the sample mean decreases as the sample size increases. This is because as the sample size increases, the individual differences between the observations tend to cancel out, resulting in a smaller variation of the sample mean.

To understand this concept, consider flipping a coin. If you flip a coin 10 times, you might get 6 heads and 4 tails, resulting in a sample mean of 0.6. However, if you flip a coin 1,000 times, the sample mean is likely to be closer to 0.5 (the true population mean), since the individual differences between the observations tend to cancel out.

In summary, as the sample size increases, the sample mean becomes more accurate and the variance of the sample mean decreases. This is important to keep in mind when conducting statistical analyses, as larger sample sizes tend to produce more reliable results.

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The amount of the distribution is treated as a dividend in 20X3 is $200,000. Therefore, the correct option is C.

In this scenario, Inca Company reports a deficit in current E&P of ($100,000) in 20X3 and accumulated E&P at the beginning of the year of $200,000. Inca distributed $300,000 to its sole shareholder on January 1, 20X3.

1. Compare the distribution ($300,000) to the accumulated E&P at the beginning of the year ($200,000).

2. The distribution is greater than the accumulated E&P, so the full amount of accumulated E&P ($200,000) is treated as a dividend.

3. The remaining amount of the distribution is $100,000 ($300,000 - $200,000).

4. Since the current E&P is negative, it has no impact on the dividend amount.

Hence, option C: $200,000 of the distribution is treated as a dividend in 20X3.

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When a Negative Externality exists, it is more likely that going forward, the production of the good causing the Negative Externality will eventually decline.

This is because a Negative Externality is a cost that is incurred by a party who did not agree to the action that caused it. Therefore, the production of the good causing the Negative Externality produces costs that are not reflected in the market price of the good. Over time, the parties harmed by the Negative Externality will begin to demand action to mitigate the harm, and this will likely lead to a reduction in the production of the good causing the Negative Externality.

This is because, in many cases, regulations or market-based solutions may be implemented to address the negative impacts associated with the production of the good, leading to a decrease in its production.

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If there are no funding or budget restrictions, then all five independent projects can be pursued simultaneously. Therefore, there are no mutually exclusive alternatives.

Mutually exclusive alternatives are a set of options where selecting one option precludes the selection of any other option. In other words, only one option can be chosen among the alternatives.

In finance, mutually exclusive alternatives are often analyzed using capital budgeting techniques such as net present value (NPV), internal rate of return (IRR), and payback period. These techniques help determine which alternative generates the highest returns for the company, given a set of assumptions about the costs and benefits of each alternative.

When evaluating mutually exclusive alternatives, it is important to consider factors such as the initial investment required, the expected cash flows, the risk associated with each alternative, and any relevant tax or regulatory considerations. By analyzing these factors, companies can make informed decisions about which alternative to pursue, taking into account their overall financial goals and constraints.

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After his phone call with Bergman, Wigand goes to the driving range to practice golf.

In the movie "The Insider", Jeffrey Wigand is a former executive at the Brown & Williamson tobacco company who becomes a whistleblower and exposes the company's unethical practices, including knowingly adding addictive chemicals to their products and lying about the harmful effects of smoking. Wigand's decision to go public with this information puts him in a difficult and dangerous position, as the tobacco industry and its allies try to discredit and intimidate him.

In the context of the previous question, "former company" refers to Brown & Williamson, the tobacco company that Wigand used to work for before he became a whistleblower. The question implies that Wigand has had some kind of interaction or meeting with this company before or after his phone call with Bergman, which is not further specified.

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Several methods exist to mitigate the risk of outliving retirement assets, including the Annuity Method, the Capital Preservation Method, and the Purchasing Power Preservation Method. Therefore the correct option is 1, 2, and 3.

By employing a combination of these methods (1, 2, and 3), individuals can work to reduce the risk of outliving their retirement assets.

The annuity method involves purchasing an annuity that provides a fixed income for life.

The capital preservation method involves investing in low-risk assets that preserve the initial principal, but may not provide a high return.

The purchasing power preservation method involves investing in assets that provide a return that keeps pace with inflation, preserving the purchasing power of retirement assets.

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Consider a bond with a 7% annual coupon and a face value of $1,000 can figure out the cost of this bond price using a financial calculator by entering the following information.

Bond maturity: N=3 Face value: FV=1000 Annual coupon payment: PMT=7% *1000=70 Yield to maturity: I/Y=6.69% next calculate the price; CPT PV=1,008182

Consequently, the current cost is $1,008.18.Current Yield is equal to 0.0642 or 6.42.

We will apply the bond price formula to determine the bond's current price. We presume that the specified interest rate is expressed in yearly terms. Due to the bond's semi-annual nature, the coupon payment, number of periods, and semi-annual yield target will be as follows: Coupon Payment (C) = 1000 * 0.06 * 6/12 = $30. Total periods (n) = 9*2 = 18, where ror YTM = 0.05 * 6/12 = 0.025 or 2.5%. The attached formula is used to get the current bond price.

Complete question:

\2 Consider a bond with a 7% annual coupon and a face value of $1,000. Complete the following table.

years to maturity-3-3-6-9-9

yield to maturity-5-7-7-7-9

current price-x-x-x-x-x

just figure out current price please.

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The total cost of the merchandise is $5,370. To calculate the total cost charged to the merchandise, you need to add the merchandise cost, insurance in transit cost, tariff cost, purchase order processing cost, and receiving dock personnel cost.

Here's a step-by-step breakdown:
1. Merchandise cost: $5,000
2. Insurance in transit cost: $250
3. Tariff cost: $75
4. Purchase order processing cost: $25
5. Receiving dock personnel cost: $20
So, the total cost of the merchandise is $5,370.

To calculate this, you add up the cost of the merchandise ($5,000), insurance in transit ($250), tariff costs ($75), processing the purchase order by the purchasing department ($25), and the company receiving dock personnel cost ($20). $5,000 + $250 + $75 + $25 + $20 = $5,370.

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The correct answer is d.

Comcast's acquisition of NBC Universal is an example of vertical integration, as it involves the combination of a content provider (NBC Universal) with a distribution platform (Comcast).

The other options do not involve vertical integration - a is about antitrust regulation, b is about competition between two companies, and c is about the intention to merge, but not the actual integration.

Platforms like Outbrain, Nativo and Taboola display your content to relevant audiences across some of the internet's top websites. Using these platforms lets you reach prospects at every stage of their buyer journey to build brand awareness and grow your audience.

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The net benefit (cost), if Barry accepts the $3.50 price for each of the 50 bus tour members, is $75. The net benefit (cost), if the tour company guarantees 200 patrons at least once a month for $3.00 per meal, is $200.

A. To calculate the net benefit (cost) if Barry accepts the $3.50 price for each of the 50 bus tour members, we need to determine the contribution margin for the special order and multiply it by the number of meals.

Contribution margin per meal = Selling price - Variable cost per meal
Contribution margin per meal = $3.50 - $2.00
Contribution margin per meal = $1.50

Net benefit (cost) = Contribution margin per meal * Number of meals
Net benefit (cost) = $1.50 * 50
Net benefit (cost) = $75.00

So, the net benefit of accepting the $3.50 price for the 50 bus tour members is $75.00.

B. To calculate the net benefit (cost) if the tour company guarantees 200 patrons at least once a month for $3.00 per meal, we need to determine the new contribution margin per meal and multiply it by the number of meals.

New contribution margin per meal = New selling price - Variable cost per meal
New contribution margin per meal = $3.00 - $2.00
New contribution margin per meal = $1.00

Net benefit (cost) = New contribution margin per meal * Number of meals
Net benefit (cost) = $1.00 * 200
Net benefit (cost) = $200.00

So, the net benefit of accepting the guaranteed 200 patrons at least once a month for $3.00 per meal is $200.00.

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The multiplier (also known as the investment multiplier) is the ratio of the change in equilibrium real GDP to the change in investment spending. In this case, the increase in equilibrium real GDP is $200 million, and the increase in investment spending is $20 million. To calculate the multiplier, you can use the formula:

The multiplier i can be calculated using the formula:

multiplier i = (change in equilibrium real gdp) / (change in investment spending)

In this case, the change in equilibrium real gdp is $200 million and the change in investment spending is $20 million.

So, the multiplier i would be:

multiplier i = $200 million / $20 million = 10

Therefore, the multiplier i is 10.

So, the multiplier is 10. This means that an increase in investment spending of $20 million results in a $200 million increase in equilibrium real GDP.

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The ratio of the change in equilibrium real GDP to increase in equilibrium real the change in investment spending is known as the multiplier, or investment multiplier.

In this instance, the rise in investment spending is $20 million, whereas the increase in equilibrium real GDP is $200 million. You can use the following formula to determine the multiplier:

The following formula can be used to determine the multiplier multiplier i is equal to the difference between the equilibrium real GDP and the investment spending.In this instance, the change in investment spending is $20 million, but the change in equilibrium real GDP is $200 million. Therefore, multiplier i would be as follows: multiplier i= $200,000,000 / $20,000,000 = 10.Consequently, i's multiplier is 10. The multiplier is therefore 10. This implies that a rise in a $20 million investment expenditure raises equilibrium real GDP by $200 million.

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Diane's accounting profit can be calculated by subtracting her explicit costs from her revenue.

Diane's accounting profit can be calculated by subtracting her explicit costs from her revenue. Her revenue is the price multiplied by the quantity sold, which is $20 x 25,000 = $500,000. Subtracting her explicit cost of $360,000, we get an accounting profit of $140,000. Therefore, the correct answer is $140,000.

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Jason should make sure he directs his report towards management and not other researchers. This is option B.

In writing a final report on a research study, it is important to consider the audience for the report. If the report is intended for management or other non-researchers, it should be written in a way that is understandable and useful to them. It is also important to focus on the main findings and recommendations of the study, rather than getting bogged down in technical details.

Therefore, option B is the correct choice as Jason should ensure that his report is geared towards management and not other researchers. Option A is incorrect because it may be necessary to include secondary data or other background information to provide context for the primary data collected.

Option C is incorrect because technical details should be included in the methodology section of the report, not the introduction. Option D is incorrect because it may not be necessary or feasible to present the results to all key executives in separate meetings.

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In Maslow's hierarchy of needs , providing a work environment where employees are not worried about physical or psychological harm fulfills the "safety" level. Option d is answer.

Providing a work environment where employees are not worried about physical or psychological harm fulfills the safety needs level in Maslow's need hierarchy theory. This includes job security, a safe and healthy work environment, and protection from physical and emotional harm. Once the safety needs are met, individuals can move on to fulfilling their esteem and self-actualization needs.

Option d is answer.

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The source of job analysis information that may have knowledge of job rewards as perceived by individuals in other organizations is external SMEs (Subject Matter Experts).

These experts can provide insights into industry standards and best practices, as well as trends and emerging practices in compensation and benefits. Organizational leaders may have some knowledge of this, but they may be more focused on their own organization's policies and practices. Supervisors may have some knowledge of rewards as experienced by their own employees, but their perspective may be limited to their own team or department. Job incumbents may have some knowledge of their own rewards, but they may not have a broad perspective on rewards across other organizations.

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