It is difficult for me to determine who specifically defined personnel management as being related to recruitment, retention, and satisfaction of staff, as this definition is widely accepted and has been adopted by many organizations and management professionals.
Personnel management, also known as human resource management, is the practice of managing and developing the people who work for an organization.
This includes a range of activities, such as recruiting and hiring employees, training and developing staff, managing employee performance, and providing support and resources to help employees be successful in their roles.
Ensuring that an organization has a sufficient number of qualified and motivated employees is an important aspect of personnel management, and effective personnel management can contribute to employee satisfaction and help to retain top talent.
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How does the Accenture myNav green cloud integrate sustainability?
The Accenture myNav green cloud integrates sustainability by estimating carbon emission reductions and sustainability index improvements.
It will also assist you in understanding how your Green Cloud consultant will achieve that goal.
You work as a consultant for green clouds.
You're using the cloud to monitor climate change, and it may or may not be included in the global climate change monitor.
This is where environmental managers come in. Green managers are people who understand what ecosystems are doing to affect climate change. They understand the impact of global environmental differences and the biological world.
Unless it's their data set, this person can't discern the difference between global warming and a greenhouse gas reduction objective.
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What are the 4 types of entrepreneurship development?
Small businesses, scalable startups, large companies or intrapreneurship, and social entrepreneurship are the four subtypes of entrepreneurship.
What do you mean by Entrepreneurship Development?Entrepreneurship development is essentially the process of enhancing an entrepreneur's skill set and expertise. This can be accomplished via a variety of techniques, such as classroom lessons or training programs created specifically to improve entrepreneurial aptitude. Another way to define this concept is the process of improving one's ability to plan, coordinate, and manage a business initiative while taking into account the risks involved. Helping entrepreneurs enhance their abilities through training and use of that training is the essence of the entrepreneurship development process. It teaches them how to make wiser decisions in their day-to-day commercial dealings.
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Is an indirect technique used by interest groups to influence government policy?
True, indirect tactics include using constituents as lobbyists and raising public pressure. 1. identifying potential candidates for public office; 2. planning and conducting elections 3.interest.
How do we define interest?Interest is the cost of borrowing money or the fee you demand to lend it. Most frequently, interest is shown as an extra component of the loan amount. This ratio serves as a representation of the loan's interest rate.
What personal interests do I have?Personal interests are pastimes that a person enjoys. They can consist of endeavors in learning, athletics, artistic expression, leisure time, volunteer, community festivals, ritual beliefs, traditional activities, and self-improvement.
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What are the 10 benefits of insurance?
These are 10 benefits of insurance which include different types of insurance: restoration of lost income after years of wages, elimination of your mortgage.
Some more are:
settling other debts, including credit card, student, and auto loansfinancing your children's college educationassisting with other responsibilities, such as taking care of elderly parentsUsually, less expensiveand easier to comprehend because it is only an insurance productFind out before you buy whether it can be converted to a whole-life policy.You won't lose anything more than the already-paid premiums if you decide you no longer need it or can't afford coverage.Contains a crucial saving component called cash value that you can borrow against or withdraw from.Learn more about insurance here brainly.com/question/27822778
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sooyoung reported to the management team that since there were so many retailers supplying the product, none of them held a major share of the market. she is describing an example of a(n) blank retail system.
In a concentrated retail system, a few retailers supply most of the market. There is a tendency for greater retail concentration in developed countries
Which information system is used in retail management?
For retailers to increase sales and better understand their customers, customer relationship management systems gather the following information: Name, email, social media, and how the consumer first heard about the organization are all examples of contact information.
Information systems are the equipment, software, and hardware that support merchants' performance in a changing environment. They assist with point of sale transactions, logistics, planning, inventory control, managing budgets and sales targets, and more. Let's quickly review a few of the information systems that are most frequently used in the retail industry.
One feature of IMS is asset tracking, which enables products to be traced in a warehouse or store using their barcodes and/or other tracking information like their serial number, lot number, or revision number.
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If a country has an absolute advantage in every good, then?
Trade can still be advantageous to both parties even when one country has a definite edge in all products. Absolute This is due to the fact that trading profits are obtained by specializing in one's comparative advantage.
Absolute advantage merely contrasts a worker's productivity across nations. How many inputs are required to create shoes in by this. A slightly different version of this question is posed by comparative advantage. It asks instead, absolute According to the comparative advantage concept, a representative will produce more of and consume less of a good for which they have a comparative advantage under free trade. Comparative advantage is the economic reality that shows how the amount of work people or nations do as a result of trade has increased over time.
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Which of the following shows the correct sequence of events from an initial shock to consumption and the resulting multiplier effects?
A. Investment declines, firms' revenue rises, labor demand shifts right, unemployment falls, asset prices fall, and the multiplier effects continue their cycle.
B. Consumption declines, firms' revenue falls, labor demand shifts left, unemployment rises, and the multiplier effects continue their cycle.
C. Consumption declines, firms' revenue falls, labor demand shifts right, unemployment falls, and the multiplier effects continue their cycle.
D. Investment declines, firms' revenue falls, labor demand shifts left, unemployment rises, asset prices rise, and multiplier effects continue their cycle.
The option that shows the correct sequence of events from an initial shock to consumption and the resulting multiplier effects is B. Consumption declines, firms' revenue falls, labor demand shifts left, unemployment rises, and the multiplier effects continue their cycle.
What's consumption?Utilizing resources to fulfill present needs and desires is referred to as consumption. In contrast, investing entails making purchases in order to generate future income. A key concept in economics, consumption is also explored in many other social sciences.
Because one agent's spending is also another agent's income, the multiplier effect results. For instance, when a spending project generates new jobs, it adds to the circular flow of income and demand in the nation.
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External failure costs include the following costs except __________ costs.a product-returnb lost salesc price-downgradingd warranty claims
Liability claims. Warranty claims are regarded as a cost of external failure. It is a cost that the company incurs to replace and repair goods that customers have recently purchased.
External failure costs are those expenses caused because of item failures after they have been offered to clients. These expenses incorporate the legitimate charges connected with client claims, the deficiency of future deals from disappointed clients, item reviews, item return expenses, and guarantee costs.
External failure cost is one of the three kinds of cost of value. It incorporates the expense an organization causes after a flawed item or administration arrives at the client and it glitches. Two normal instances of this cost are guarantee cost, cost of the return, and cost of return and substitution.
For the most part, we can sum up a wide range of External failure costs into four heads:
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The cah account for Norwegian Medical Co. At April 30 indicated a balance of $12,620. The bank tatement indicated a balance of $14,380 on April 30. Comparing the bank tatement and the accompanying canceled check and memo with the record revealed the following reconciling item:
Check outtanding totaled $5,180. A depoit of $5,390, repreenting receipt of April 30, had been made too late to appear on the bank tatement. The bank collected $2,800 on a $2,660 note, including interet of $140. A check for $880 returned with the tatement had been incorrectly recorded by Norwegian Medical Co. A $800. The check wa for the payment of an obligation to Univeral Supply Co. For a purchae on account. A check drawn for $80 had been erroneouly charged by the bank a $800. Bank ervice charge for April amounted to $30. Required:
Quetion Content Area
1. Prepare a bank reconciliation
Reconciliation of Banks: Due to the fact that banks are unaware of items written by account holders until they are presented for payment, bank reconciliations are the responsibility of the account holder.
Preparing for the Bank Reconciliation
During the bank reconciliation process, it is essential to determine which differences need to be included in the statement and which adjusting entries need to be processed.While any item that is absent from the accounting records is included in the list of valid items on the reconciliation statement, it does not include deposits in transit or outstanding checks. For these items, adjustments must be made to the entries.If a bank error has been found, it should be mentioned in the reconciliation statement and reported to the bank. However, processing errors in the accounting records must be rectified through an adjusting entry rather than being carried over to the reconciliation statement.The bank and book balances at the bank statements' cutoff point serve as the starting point for a bank reconciliation. Expenses are factored into bank balances.
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Full Question = The cash account for Pala Medical Co. at June 30, 20Y1, indicated a balance of $11,260. The bank statement indicated a balance of $13,270 on June 30, 20Y2. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:
a. Checks outstanding totaled $4,780.
b. A deposit of $4,980, representing receipts of June 30, had been made too late to appear on the bank statement.
c. The bank collected $2,590 on a $2,450 note, including interest of $140.
d. A check for $660 returned with the statement had been incorrectly recorded by Pala Medical Co. as $600. The check was or the payment of an obligation to Shoe Supply Co. for a purchase on account.
e. A check drawn for $30 had been erroneously charged by the bank as $300.
f. Bank service charges for June amounted to $50.
Required:
1. Prepare a bank reconciliation Pala Medical Co.
2. Journalize the necessary entries (a.) that increase cash and (b.) that decrease cash. The accounts have not been closed. For a compound transaction, if an amount does not require an entry, leave it blank.
3. If a balance sheet were prepared for Pala Medical Co on June 30, 20Y1, what amount should be reported as cash?
A firm can fund an expansion of its operations bySelect one:A. buying stock.B. loaning money.C. paying dividends.D. issuing bonds.Use the table below to answer questions 2 and 3
Question 2What is the growth rate of real GDP from 2019 to 2020?Select one:a. -1.86%b. -1.90%c. 4.72%d. 4.38%e. 1.56%Clear my choiceQuestion 3What is the average annual growth rate from 2017 to 2020?Select one:a. 1.10%b. 1.47%c. -0.32%d. -0.43%e. 0.92%
1-A firm can fund an expansion of its operations by Select one Loaning money, 2-The growth rate of real GDP from 2019 to 2020 is -1.86%,3-the average annual growth rate from 2017 to 2020 is 1.10%.
The firm can expand its operation by taking funds from loaning money from banks after expansion the profit will repay the loan. The growth rate of real GDP from 2019 to 2020 is -1.86%the growth rate of real GDP from 2019 to 2020,growth rate = ( (Real GDP 2020 - Real GDP 2019)/(Real GDP 2020) )*100,Growth rate = ((10020 - 10210)/(10210))*100 = ((-190)/(10210))*100 = -0.01860*100 = -1.86%. growth rate = ( (Real GDP 2020 - Real GDP 2019)/(Real GDP 2020) )*100.Annual Average Growth rate = sum(annual growth rate)/number of years,Annual Average Growth rate = (4.4195)/4 = 1.10%
The organization can increase its transactions by taking out a bank loan and putting the income to repay the loan. When money is offered to some other party in return for reimbursement of the original loan plus the interest, this is did refer to as a loan. Before making a loan deal, banks will take into account a prospective borrower's income, credit score, and public debt. Growth rates are used to express a variable's annual change as a fraction. A variable with a positive growth rate is increasing over time.
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What are the five integral parts of research?
The five integral parts of research are introduction, review of Literature, methods, results, and discussion.
A complete research paper which is in the APA style is seen to be reporting on experimental research which will thus typically contain a title page, the abstract, introduction, review of Literature, discussion, methods, results, and References sections.
However, literature review is considered to be an integral part of the research as its purpose is to provide foundation of knowledge on topic. Thus, here the primary motive of research reports is to convey the integral details.
Hence, the research reports are quite useful as it provides information.
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1. refers to a strong emotional bond employees have to their organization that makes them feel actively involved and committed to their work. a. Employee involvement b. Employee (workforce) engagement c. Workforce management d. Job enrichment 2. refers to any activity by which employees participate in work-related decisions and improvement activities, with the objectives of tapping the creative energies of all employees and improving their motivation. a. Employee involvement b. Employee engagement c. Workforce management d. Job enrichment 3._represents the highest level of engagement. a. Employee participation b. Enlargement c. Enrichment d. Empowerment 4. refers to giving people authority to do whatever is necessary to satisfy customers, and trusting employees to make the right choices without waiting for management approval. a. Employee involvement b. Engagement c. Empowerment d. Job rotation
Employee involvement is the process of allowing employees to give their opinion on decisions that affect their work. This could be done through company meetings, committees, and so on. Employees have more control over their work and workplace when they participate in decision-making.Employee involvement is the process of allowing employees to give their opinion on decisions that affect their work. This could be done through company meetings, committees, and so on. Employees have more control over their work and workplace when they participate in decision-making.
Employee engagement Is the involvement and enthusiasm of employees in their work and workplace. Employee engagement helps you measure and manage employees' perspectives on the crucial elements of your workplace culture.
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when people purchase groceries or household goods in most states, they pay an additional percent of the subtotal. what kind of tax are they paying?
when people purchase groceries or household goods in most states, they pay an additional percent of the subtotal.They are paying sales tax.
The indirect tax imposed on selling and purchasing of goods within states is referred to as Sales Tax. It is an additional amount paid over and above the base value of the product being purchased. This tax, usually imposed on the seller by the government, enables the seller to recover the tax from the purchaser.
It is given in the question that sales tax is calculated as a percentage of the sales price. To calculate the sales tax on any item we will calculate the percentage of the cost.
Suppose the cost of the clothing = $180 and sales tax is 6%
Therefore, sales tax on the clothing = 6% of $180
= 0.06 × 180
= $10.80
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Fashion Design - what are the 3 influences on fashion??
The three influences are social, economic, and technological.
Fashion design is the art of creating clothing and accessories that are aesthetically pleasing and functional. It takes into account the current trends and cultural influences as well as the tastes of the customer.
The three main influences on fashion are:
1. Social Influences: This refers to how fashion is shaped by the social and cultural values of the time. Trends can be influenced by events, celebrities, and even political movements.
2. Economic Influences: The economy has a significant impact on fashion trends. When the economy is strong, people are more likely to spend money on expensive, luxurious items. On the other hand, when the economy is weak, people may be more likely to buy budget-friendly items.
3. Technology Influences: Technology has greatly impacted the fashion industry. From the advancements in textiles to the ability to produce clothing quickly, technology has enabled fashion designers to create new and innovative styles. Technology has also allowed for recent trends to be quickly disseminated to a global audience.
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How many types of price controls are there?
There are two types of price controls. Price ceilings and price floors.
The highest price that the government has approved for a certain good or service, permitting the seller to charge, is referred to as the "price ceiling." A price ceiling situation is common in markets with high demand and limited supply for goods and services. As a result, the maximum price established by the government is often lower than the price at which everything is in balance.
In contrast to a price ceiling, a price floor refers to the government determining the lowest permissible cost of a certain good or service. If the price floor is created, a client will not be able to buy the items for less than the price floor in a normal setting. It ensures the protection of the makers against adverse circumstances, such as low demand.
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What are the 4 indicators of economic growth?
Economic indicators include measures of macroeconomic performance (gross domestic product [GDP], consumption, investment, and international trade) and stability (central government budgets, prices, the money supply, and the balance of payments).
, According to the question:
There are indicators of economic growth are as follows:
Economic indicators include measures of macroeconomic performance (gross domestic product [GDP], consumption, investment, and international trade) and stability (central government budgets, prices, the money supply, and the balance of payments).
Let's know:
What is Economic Growth?
Economic growth describes an increase in the quantity and quality of the economic goods and services that a society produces and consumes. While the definition of economic growth is straightforward, it is extremely difficult to measure it.
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Imagine you’re renting an apartment with a friend after high school. Your friend wants to get satellite TV but can’t because they have bad credit due to a history of late payments. They ask if you’ll sign up for it and assure you they’ll take care of the payments. How would you respond?
Answer:
This is a tricky situation. On one hand, it would be nice to have satellite TV, but on the other hand, I don't want to put myself in a bad situation by signing up for something I can't afford. If I agree to sign up, I could potentially be held liable for the monthly fee if my friend isn't able to pay.
I would advise my friend to look into alternative options for TV services, such as streaming services or basic cable. If they still want to pursue satellite TV, then I would suggest that they speak to customer service about any other payment options available for those with bad credit.
Explanation:
What are the 4 most used taxes?
The four most used tax bases are individual income, corporate income, sales, and property.
Which three tax types are there?A tax that levies a higher percentage of revenue from high-income groups than from low-income groups is referred to as a progressive tax. A proportionate tax is one that deducts the same amount from each income group. Regressive taxes are those that take a greater portion of low-income groups' income than they do from high-income groups.
What kind of tax is ideal?The progressive tax has always been favored in the United States. Progressive tax systems have graduated tax rates that impose greater percentages of income taxes on people with higher earnings while offering the lowest rates to people with lower incomes.
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g which of the following is true regarding corporations other than s corporations? select one: a. a corporation may not be sued. b. the corporation must pay taxes on profits, and shareholders must pay taxes on dividends they receive from the corporation. c. shareholders may typically be held liable for debts of the corporation. d. a corporation is not a separate legal entity.
The truth regarding corporations other than s corporations is that the corporation must pay taxes on profits, and shareholders must pay taxes on dividends they receive from the corporation. Option B
What is a corporation?A corporation is a collection of people or a business that has been given legal status as a single entity by the state and is used for specific legal purposes. Early corporations were created with a charter. The majority of governments currently permit the registration of new corporations.
An organization called a corporation is one whose shareholders choose a board of directors to manage its operations.
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Do most people take standard deduction or itemize?
Most people take the standard deduction. According to the Internal Revenue Service, approximately 70% of taxpayers take the standard deduction.
What is standard deduction or itemize?Standard deduction is a set amount that individuals and couples can subtract from their taxable income. It eliminates the need to itemize deductions, which involves listing out and totaling up your eligible expenses. The amount of the standard deduction is determined by filing status and is adjusted annually for inflation. Itemizing deductions involves listing out each individual eligible deduction and totaling up the amount. This includes deductions for state and local income taxes, mortgage interest, charitable contributions, qualified medical expenses, and more. Itemizing is beneficial if the total of your eligible deductions is greater than the standard deduction amount.For example, if you are single and had $14,000 in eligible deductions, you would want to itemize your deductions instead of taking the standard deduction of $12,550. That way, you could deduct the full amount of $14,000 rather than the lower amount of $12,550.To learn more about standard deduction refer to:
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Customer: "with all of the money i am spending today, will i be receiving anything complimentary?".
If someone has money in the bank but is unable to spend it, then the money is useless and cannot be used to benefit them in any way. In light of what was said in the Stag and the Antlers narrative.
Money kept at a bank is referred to as a deposit in the world of finance. A deposit is a deal in which money is given to someone else to keep safe. A percentage of money used as security or collateral for the delivery of a good can also be referred to as a deposit.
The use of a portion of the cash as a security or as collateral for the delivery of a good is the alternative definition of a deposit. As a sign of good faith, some contracts call for a portion of the money to be paid before delivery. For instance, brokerage companies frequently demand that traders deposit initial margin funds before entering into a new futures contract.
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What consideration should researchers take into account?
Voluntary involvement, informed consent, anonymity, secrecy, risk of damage, and results communication are some of these guiding concepts.
What does voluntarily taking part in ethical considerations mean?All research participants must opt to engage voluntarily, free from any pressure or compulsion. Everyone who is enrolled in the study has the option to stop at any time without feeling obligated to continue.
What is the proper way to phrase voluntary research participation?I am aware that my participation is entirely optional and that I am free to end it whenever I want, free of charge and without having to give a reason. I am aware that this consent form will be given to me in duplicate. I willingly consent to participate in this research.
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in 2008, zimbabwe ran out of locally produced coca cola and local coke bottlers were not able to import the concentrated syrup needed to make coke from the united states because they could not obtain u.s. dollars. a small amount of coke was imported from south africa, but a single bottle sold for around 15 billion zimbabwean dollars. zimbabwe was experiencing rapid increases in the price level, which is known as
Coke was imported in modest quantities from South Africa, but each bottle went for almost 400 million Zimbabwean dollars. Zimbabwe was undergoing deflation, which is the quick rise in price level.
In marketing, what does a price mean?Price. Price is the sum of money customers are willing to spend on a thing. Marketers must consider supplier costs, seasonal discounts, rival prices, and retail markup in addition to connecting the price to the device's actual and perceived value.
What are the costs and examples?A price is the amount of money that is (often not negatively) exchanged from one party to a different in exchange for their goods or services. The cost of manufacturing may go by another name in some circumstances.
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Who benefits from free trade zones?
Importers can take advantage of a number of benefits to improve cash flow, improve the efficiency of global logistics, reduce duplicative or pointless logistical costs, and preserve flexibility.
Who benefits from FTZ?By employing a Foreign-Trade Zone, businesses can avoid the lengthy Customs duty drawback process. For enterprises who import sensitive goods or employ manufacturing processes that produce a lot of scrap, the ability for users to destroy things in an FTZ is attractive because they are exempt from paying duty on the commodities they discard.
A foreign-trade zone is an area that has been classified as exempt from certain ordinary US Customs laws and regulations (FTZ). A number of benefits are available to importers that can help them improve cash flow, improve the efficiency of global logistics, reduce unnecessary or duplicate logistical costs, and preserve flexibility.
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What are the various methods and tools that can be used in monitoring the performance of a Hadoop cluster?
Ganglia, Apache Ambari, Nagios, Cloudera Manager, and HDFS Balancer all analyze a Hadoop cluster's performance.
What are the various tools that can be used in monitoring Hadoop cluster?1. Ganglia: An source code monitoring tool called Ganglia can be used to keep close tabs on the efficiency of Hadoop clusters.
2. Apache Ambari: Apache Ambari is a free management tool that keeps control of the efficiency of Hadoop clusters.
3. Nagios: To track the effectiveness of Hadoop clusters, Nagios is a free software server and network monitoring system.
4. Cloudera Manager. Hadoop cluster performance may be tracked with Cloudera Manager, the for performance monitoring tool.
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Explicit costs Multiple Choice
O Include only payments to labor.
O Are the dollar payments made for the use of resources.
O Include the market value of all resources used to produce a good.
O Are the total value of resources used to produce a good but for which no monetary payment is made.
Explicit costs Include the market value of all resources used to produce a good.
Explicit costs are regular business expenses that are recorded in the general ledger of a firm and have a direct impact on its profitability. They have specific monetary values that are carried over to the income statement. Wages, leasing payments, utilities, raw materials, and other direct costs are a few examples of explicit costs.
When developing long-term strategic goals for a business or just gauging its profitability, explicit cost might be useful. Understanding how this metric differs from implicit costs will help you comprehend, define, and determine the overall economic cost.
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What are the 4 values in agile?
The four basic values of Agile software development as expressed by the Agile Manifesto are:
people and collaborations over cycles and apparatuses;working programming over thorough documentation;client coordinated effort over agreement discussion; and.answering change over sticking to the script.Proponents of Agile methodologies say the four qualities framed in the Agile Manifesto advance a product improvement process that spotlights on quality by making items that address shoppers' issues and assumptions.
The 12 standards are expected to establish and uphold a workplace that is centered around the client, that adjusts to business targets and that can answer and turn rapidly as need might arise and market influences change.
The four basic values of Agile software development as expressed by the Agile Manifesto are:
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kent company manufactures a product that sells for $51.00 and has variable costs of $29.00 per unit. fixed costs are $231,000. kent can buy a new production machine that will increase fixed costs by $16,000 per year, but will decrease variable costs by $4.00 per unit. compute the contribution margin per unit if the machine is purchased.
If kent company manufactures a product that sells for $51.00 and has variable costs of $29.00 per unit. the contribution margin per unit if the machine is purchased is $26.00.
How to find the Contribution margin with new machine?Using this formula to find the Contribution margin with new machine
Contribution margin with new machine = Selling price - (Variable cost - Decrease in variable cost)
Let plug in the formula
Contribution margin with new machine = $5100 − ($29.00 − $4.00)
Contribution margin with new machine = $51.00 - $25.00
Contribution margin with new machine= $26.00
Therefore we can conclude that the Contribution margin with new machine is $26.00.
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Identify the expanded accounting equation from the options below. O Assets = Liabilities + Common Stock - Dividends + Revenues - Expenses O Assets + Liabilities - Common Stock + Revenues - Expenses - Dividends O Assets = Liabilities - Common Stock + Revenues - Expenses - Dividends
The expanded accounting equation is Assets = Liabilities + Common Stock - Dividends + Revenues - Expenses.
We know that, basic accounting equation is
Assets = Liabilities + Equity
and,
Equity is Capital plus Retained earnings while Retained earnings is Revenue minus Expenses minus Dividend
so, we can combine these formula, the we get
Assets = Liabilities + Capital + Revenue - Expenses - Dividend
that can be write as
Assets = Liabilities + Common Stock - Dividends + Revenues - Expenses.
The assets of the business are originally equal to the owner's contribution since we view the business as a separate legal entity from the owner.
When the corporation can no longer expand solely on the basis of equity, we then borrow money from other sources, and assets equal liabilities plus equity.
The net result of business activities is profit or loss, which either increases equity or decreases equity. Revenues come in and costs go out.
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for certain controls, such as segregation of duties, documentary evidence may not exist. an auditor would most likely test the procedures by:
A) Documentary evidence may not exist for some controls, like the separation of duties. The procedures would most likely be examined and verified by an auditor.
What takes place when duties are not separated?You put the company at risk by not implementing duties segregation. The increased risk of fraud is one of the biggest threats. The likelihood of fraud increases when a single person is given sole responsibility for two competing responsibilities. This risk is reduced when more than one person performs these tasks.
What evidence does an audit provide regarding the proper division of labor?The auditor observes to determine the appropriate division of labor. The auditor ought to be able to verify that the employees are properly delegating their responsibilities by observing them at work. For instance, the cash receipts and bank reconciliation should be handled by distinct employees.
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Full Question = For certain controls, such as segregation of duties, documentary evidence may not exist. An auditor would most likely test the procedures by:
A. inspection and vouching.
B. confirmation and recomputation.
C. reperformance and corroboration.
D. observation and inquiry.