Fixed income, otherwise known as Debt securities, promise either a fixed stream of income or a stream of income that is determined according to a specific formula.
Why is fixed-income called fixed-income?Government bonds, municipal bonds, corporate bonds, asset-backed securities like mortgage-backed bonds, and corporate bonds all fall under the umbrella term "fixed income." They are referred to as "fixed income" assets because they generate a return in the form of regular, fixed payments.
A fixed amount of interest is paid to investors in the form of coupon payments by fixed-income securities, which are debt instruments. While the invested principal is returned to the investor at maturity, the interest is typically paid on a semi-annual basis. In terms of fixed-income securities, bonds are the most popular type.
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Angelo has received notification that a business partner will no longer sell or update a specific product. what type of notification is this?
Angelo has received notification that a business partner will no longer sell or update a specific product. EOL type of notification is this.
Passive reconnaissance is an attempt to obtain information about a target's computer or network without actively engaging the system. In contrast, in active reconnaissance, an attacker interacts with a target system, typically performing port scans to determine if there are any open ports.
In the business partner world of information security, he is well known for three types of hackers: black hats, white hats, and gray hats. These colored hat descriptions arose when hackers tried to distinguish themselves and distinguish between good hackers and bad hackers.
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as the auditor for xyz company, you discover that a mate- rial sale ($500,000 sale; cost of goods of $300,000) was made to a customer this year. because of poor internal accounting controls, the sale was never recorded. your client makes a management decision not to bill the customer because such a long time has passed since the ship- ment was made. you determine, to the best of your ability, that the sale was not fraudulent. using the framework for ethical decision making, determine whether the auditor should require either a recording or a disclosure of the sales transaction. explain your reasoning
Due to lax internal accounting procedures, a material sale entry is being missed in the example situation. The client's decision not to charge the customer is not workable. Despite the fact that the sale was legitimate, it is nevertheless crucial to record it in accordance with GAAP guidelines. The four GAAP disclosure standards are objectivity, materiality, consistency, and caution. The disclosure of each and every transaction that is significant to the corporation is required by the principle of materiality in this situation. The auditing standard 320-Materiality in preparing and carrying out an audit in accordance with ASB is the specific standard applicable to the case.
What is GAAP?
The U.S. Securities and Exchange Commission adopted the accounting standard known as generally accepted accounting principles (GAAP or U.S. GAAP, pronounced similarly to "gap") (SEC). Although the SEC previously said that it intended to switch from U.S. GAAP to the International Financial Reporting Standards (IFRS), this has been a difficult and unclear process because IFRS differs greatly from GAAP. The two sets of standards will "continue to coexist" for the foreseeable future, the SEC stated more recently, as there is no longer a push to convert more U.S. corporations to IFRS.
Extensible Business Reporting Language (XBRL) publications of U.S. GAAP were made available by the Financial Accounting Standards Board (FASB) starting in 2008.
Step 1 The auditor needs to recognize the situation's ethical dilemma is it ethical to not disclose the transaction since it was not fraudulent or should there be a disclosure made since it involves a substantial amount.
Step 2: Determine who will be affected by the decision and their rights. In this situation, all the stakeholders will be affected by the decision since the omission of recording sales affects the profit, balance sheet, cash flows, and in turn, accounts receivables and payables.
Step 3: The most important right is to be judged. The user's right of having all information properly disclosed, the client expects that confidential information is protected and there are no adverse observations.
Step 4: Put across the alternative courses of action. Possible alternatives include sharing confidential information with other clients of the firm or not sharing the information without issuing the audit opinion on the financial statements. The auditor must disclose the appropriate effect of the sale and the subsequent profit on the financial statements with a retrospective effect so that the users can perceive the effect of the omission.
Step 5: Determine the consequences of each alternative course of action prior to issuing the report and also must not share any confidential information till the report is issued.
Step 6: The possible consequences must be assessed and the estimation of the greatest good for the greatest number. Sharing information with clients may cause some of the accounting staff to lose jobs, and may have a negative impact due to unauthorized disclosure of information. It is best to wait till the audit opinion is formulated.
Step 7: Appropriate course of action has to be taken. Confidentiality is of utmost importance to protect the client's rights and must not share any information prior to issuing the report.
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If the government places a $500 tax on luxury cars, the price paid by consumers will rise by.
If the government places a $500 tax on luxury cars, the price paid by consumers will rise by less than $500.
The market has a highly elastic demand for luxury products. The price consumers pay will increase by less than $500 unless the demand for premium cars is perfectly inelastic. This is due to the $500 being distributed to producers in part.
The supply curve will move to the left if a tax is implemented. Depending on the elasticity of supply and demand, the new equilibrium quantity will decrease and the price will increase.
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Pyschographic segmentation involves grouping people based on where they live.
Answer:
False
Explanation:
Psychographic segmentation involves classifying people by preferred activities, interests, opinions, social class, personality, and lifestyle. Psychographic segmentation categorizes customers based on internal characteristics. Psychographic segmentation requires marketers to consider what customers value in life, why they behave in specific ways, and the things they consider valuable.
Geographic segmentation is the strategy marketers use when you serve customers in the same area.
1. what are the key elements that must be completed at each stage of the strategic sourcing process? 2. how does the governance structure for supply chain management at federal express support the strategic sourcing process? 3. are there elements of the strategic sourcing process used at federal express that apply to other companies?
The important thing detail that needs day every day to be completed at every degree of the strategic sourcing process:
wishes assessment.marketplace evaluation.Portfolio evaluation.dealer courting evaluation.hazard management.Negotiate & pick out dealers.continuous development.Sourcing in procurement is a technique of assessing, choosing, and handling providers daily to acquire the favored goods and services from them. as the name suggests, sourcing focuses on developing assets through which an agency can acquire its elements.
Sourcing is the system of vetting, selecting, and managing suppliers who can provide the inputs an enterprise needs for walking. Sourcing is tasked with sporting out studies, developing and executing approaches, defining excellent and amount metrics, and deciding on providers that meet those standards.
The single-sourcing process refers to everyday purchases from one decided-on supplier, despite the fact that different suppliers provide similar products. Sole-source procurement refers to day-to-day purchases with the simplest supplier. unmarried- or sole-dealer relationships may be a high chance but gain massive rewards. Joint ventures.
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The case suggests one way to prevent work interruptions is to set aside quiet time with a ""do not disturb"" note on your office or cubicle door. This method of coping would be classified as.
Mental and emotional focus The full empirical part of traditional CBT is employed in Emotion Focused Cognitive Behavioural Therapy (ECBT), along with other elements, to address emotional deficits connected to the problems each counselee is going through.
What is cognitive behavioural therapy?By altering your thoughts and behaviours, cognitive behavioural therapy (CBT), a talking treatment, can help you manage your problems. It can be helpful for other issues with mental and physical health but is most frequently used to treat anxiety and depression.
What are 3 basic principles concepts of CBT?Among these tactics could be learning and using new coping mechanisms. placing both immediate and long-term goals. acquiring fresh problem-solving abilities.
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the law of diminishing marginal utility helps to explain why supply curves are generally upward sloping.
The law of diminishing marginal utility helps to explain why supply curves are generally upward-sloping. False.
Law is a hard and fast of guidelines that are created and are enforceable with the aid of social or governmental establishments to adjust conduct, with its specific definition a count number of longstanding debates. It's been variously described as a technology and the artwork of justice.
Laws are guidelines that bind everybody living in a community. legal guidelines defend our general protection and ensure our rights as citizens towards abuses by using different humans, through agencies, and with the aid of the authorities themselves.
In society, the law is needed for essential reasons: to manipulate the behavior of human beings in accordance with society's norms such as contract laws, regulatory laws, prohibition legal guidelines, private legal guidelines, and so forth. To balance the damage achieved by way of the sufferer in opposition to the character and society in fashionable.
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the movie saving private ryan is about a military mission to find and recover a particular soldier—private ryan. the movie is predominantly about how much was given up in an effort to save this one particular soldier. the main economic theme of the movie is:
So the correct option is B Opportunity cost
In the film, numerous warriors risk their lives to save just one other soldier. Some claim that the movie is making the point that it was a waste of resources and that too many soldiers perished in order to save this one soldier. Opportunity cost is defined as the total cost of an action, in this example reaching Private Ryan, including all associated costs, including the lives of other soldiers who would have been lost.
What is Opportunity Cost?
Everything you give up to obtain something has an opportunity cost. For instance, if I choose to go to the movies rather than to work, the opportunity cost of doing so includes both the cost of the ticket and the wages I would have lost by not working.
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what is the net profit formula?
Roto rooter is discussing measuring its brand equity. What reasons could the marketing team use to support why brand equity must be measured?.
Brand equity is strategically essential and correlates directly to Roto Rooter's profitability.
The overall impression of your brand, the manner a customer sees your overall brand offering, goods, and services, rather than just the isolated benefits and features of the offerings themselves, is brand equity. Customers are far more likely to remain loyal to your brand and recommend it to others if they have a desirable brand perception and consistently good experience. To obtain substantial brand equity, your brand must be memorable to your customers — it must resonate with their hearts and minds.
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When an RBT does not know how to perform an intervention or strategy, which of the following is the best course of action?
When an RBT does not know how to perform an intervention or strategy, the best course of action is to ask for training and supervision on the skill.
There is a paraprofessional certification in behavior analysis called Registered Behavior Technician® (RBT®). RBT Supervisors and/or RBT Requirements Coordinators, who are in charge of all work RBTs do, direct and closely supervise RBTs as they aid in providing behavior analysis services and practice.
A patient care plan developed by a board-certified behavior analyst is supported and carried out by a registered behavior technician. They offer ABA interventions that promote replacement behaviors that are socially acceptable so that clients can develop and enhance their communication, social interaction, and problem-solving abilities.
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Test x is a highly respected selection test for postal workers. Test y is a new selection test for postal workers that is shorter and easier to administer than test x. The correlation of text x and test y would represent.
Correlation of text x and test y will represent convergent validity.
A test is an exam in the form of written, oral, or interview, which is used to determine a person's knowledge, abilities, talents, and personality. The test material is not limited to one material but may vary according to measurement requirements.
So, the test does not always only aim to measure understanding of school material. Can be used to measure the ability to do something, the level of intelligence, talent, personality, and much more.
Evaluation test is a test that aims to find out the level of ability and success of students as well as the success of teaching and learning activities based on the achievement of existing learning objectives.
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What could help you demonstrate to an interviewer your skills in handling difficult situations? A. a description of your qualifications and work experience B. a review of the research you've done on the company C. an example of how someone you know handled a lawsuit D. a story of a time when you solved a problem at work
Answer:
D. a story of a time when you solved a problem at work
Explanation:
By describing a time when you solved a problem at work, the interviewer would have a glimpse of your problem solving abilities.
your company decides not to implement security procedures because employees refuse to comply anyway. this is an example of risk .
Your company decides not to implement security procedures as employees refuse to comply anyway. This is an example of risk acceptance.
Risk acceptance tends to occur when a business or individual acknowledges the fact that the potential loss from a risk is not that great enough to warrant spending money in order to avoid it.
So it is seen that many company or businesses use risk management techniques in order to assess, identify, and prioritize risks for the purpose of monitoring, minimizing, and controlling the said risks.
Hence, as the employees are refusing to comply, the company decides not to implement security procedure.
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swifty corporation began operations on january 1, 2022. during its first 3 years of operations, swifty reported net income and declared dividends as follows.
The retained earnings statement for swifty Corporation is: $320,920.
Retained earnings statementBalance, January 1 $223,200
($49,200 + $129,000 + $160,800 - $0 - $59,400 - $56,400)
Less Correction for depreciation error $24,800
[$31,000× (1 - 20%)]
Less Cumulative decrease in income from change in inventory methods $36,000
[$45,000 × (1 - 20%)]
Balance, January 1, as adjusted $162,400
($223,200-$24,800-$36,000)
Add Net income $274,320
[$228,600+($228,600×20%)}
Less Dividends declared $115,800
Balance, December 31 $320,920
Therefore the retained earnings statement for swifty Corporation is: $320,920.
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The complete question is:
Swifty Corporation began operations on January 1, 2017. During its first 3 years of operations, Concord reported net income and declared dividends as follows:
Net income Dividends declared
2017 $49,200 $-0-
2018 129,000 59,400
2019 160,800 56,400
The following information relates to 2020.
Income before income tax $228,600
Prior period adjustment: understatement of 2018 depreciation expense (before taxes) $31,000
Cumulative decrease in income from the change in inventory methods (before taxes) $45,000
Dividends declared (of this amount, $31,000 will be paid on Jan. 15, 2021) $115,800
Effective tax rate 20%
Prepare a 2020 retained earnings statement for swifty Corporation.
The number of seats a table can have is usually expressed as the number and the word "top". You can have 17, 4-top tables, 28, 2-top tables, 15, 6-top tables and 5, 10-top tables. How many can your restaurant seat?
A) 244 seats
B) 264 seats
C) 288 seats
D) None of the above
Answer:
B) 264 seats
Explanation:
'Top' is the number of seats per table.
17 tables with 4 seats will have
17 x 4 = 68 people
28 2-top tables
28 x 2 =56 seats
15, 6-top tables
15 x 6 =90 seats
5, 10-top tables.
5x10 = 50 seats
Total number of people who can seat
= 68 + 56 +90 +50
=264 seats
select a reason why a company would want to go public. to consolidate control of the company in the hands of management to increase direct oversight from investors to decrease administrative costs to have access to cheaper capital than a private company would
The company would go public to decrease administrative costs
What is Business Consolidation?Business consolidation is the process of combining various business divisions or corporations into a single, larger organization. By eliminating redundant personnel and processes, business consolidation is a legal strategy that is frequently used to increase operational efficiency. No matter how costly and difficult it may be in the short term, business consolidation—often associated with mergers and acquisitions (M&A)—can produce long-term cost savings and a concentration of market share.
There are various business consolidation models, such as variable interest entities and statutory consolidation.
When two or more businesses combine to form one, this is called consolidation. Consolidation of businesses, also referred to as amalgamation, is most frequently linked to M&A activity.
This typically occurs when a number of comparable smaller businesses join forces to create a new, larger legal entity. The smaller entities typically vanish after being absorbed by the acquirer.
Therefore, The most extreme option is to combine various businesses or business units into a completely new entity.
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internal control is a process designed to provide reasonable assurance regarding the achievement of which objective?
efficiency and Effectiveness of operations, reliability of financial reporting, and compliance with applicable laws and regulations
Internal control is a procedure carried out by a company's management, board of directors, and other staff members that is intended to give reasonable confidence that The data is trustworthy, correct, and current.of adherence to relevant laws, rules, agreements, policies, and procedure Regarding the accuracy of financial reporting
Internal controls are meant to stop mistakes and anomalies, spot issues, and guarantee that the right steps are done to fix them. Because controls are ingrained in operations, process owners throughout your department frequently carry out controls and engage with the system of control on a regular basis, sometimes without even recognizing it.
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(01.01 lc) a smartphone manufacturer asks its designers to investigate how their products can better support visually impaired users. which economic question are they focusing on?
A smartphone manufacturer requests that its designers explore how their products can better support users with visual impairments. The economic problem are they concentrating on is what they will create.
What should be produced?
What to make is one of the economic question asked, the individual or organisation recognise the wants of people and then generate goods and services to suit their demand.
This is assuring the product fits the need of the end users.
As a result, a smartphone maker requests that its designers research how their products can help assist visual impairments users. The economic question are they focusing on is what to create.
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indicate whether each of the following is identified with (1) an asset, (2) a liability, or (3) owner's equity:
There are various assets and liabilities within the given options.
What is an asset, Liability, and stockholder's equity?Stockholders' equity or equity can be defined as the difference with comes between Assets and liabilities.
An asset can be defined as the investment that the company makes, like a machine cash amount or a Bank amount.
Liability can be defined as the amount that the person is liable to pay another person or a company like bills payable or credit
From the given option, the assets, and liability will be:
Account payable is considered a liability.Bills receivable are considered an AssetFees are also considered an assetPurchasing of supply is termed an assetSupply expense is considered a LiabilityUtility expense is also considered a liabilityLearn more about asset, Liability, and stockholder's equity, here:
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The question is incomplete the complete question will be
Indicate whether each of the following is identified with (1) an asset, (2) a liability, or (3) stockholders' equity: a. Accounts payable b. Accounts receivable c. Fees earned d. Supplies e. Supplies expense f. Utility expense
durkheim believed that the growing division of labor in industrial societies caused laborers to become more specialized in their tasks, leading to a loss of direction he called blank .
durkheim believed that the growing division of labor in industrial societies caused laborers to become more specialized in their tasks, leading to a loss of direction he called blank is anomie.
Industrial Societies
In sociology, an industrial society is one that is characterised by the use of technology and machinery to facilitate mass production, which supports a big population with a high capacity for division of labour.
What is Anomie?
Anomie, which is frequently spelled anomy, is an unstable condition that affects societies or people as a whole and is brought on by a breakdown in standards and beliefs as well as a lack of ambition or direction. The term was created by French sociologist Émile Durkheim while he was studying bump off. He believed that when societal norms failed to govern behavior, it resulted in some form of bump off (anomic). When a social structure is in a state of anomie, common values and common meanings are no longer acknowledged or accepted, and new values and meanings have not emerged.
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(04.03 LC)
Which type of insurance might lenders require borrowers to have
when taking out a mortgage?
A. Collision
B. Health
C. Liability
D. Property
Answer:
Property
Explanation:
Property is what everyone always goes after, besides money.
In mortgage, the lenders insure their amount by taking the property as collaterals from the borrowers.
What is a mortgage?When an amount is granted to a person by a financial institution against a class of asset as security, where non-payment might lead to seizure of such asset by the lender, it is known as a mortgage.
Hence, option D holds true regarding a mortgage.
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provided that such growth estimates (made by wall street analysts who are interested in tracking this stock) turn out to be unbiased and accurate, shall we expect cat's equity value to grow faster in next 5 years than in past 5 years, or to grow more slowly than before?
Revenue has been flat over the last 3 years. Earnings per share has grown by 5.3%. Revenue is forecast to grow by 13% in 2 years. Earnings is forecast to grow.
What is Revenue ?Revenue in accounting refers to the total income from sales of products and services that are directly related to the company's core operations. Sales or turnover are other terms for commercial revenue. Some businesses get money from interest, royalties, or other payments.
\The term "revenue" can refer to income in general or to the total amount of money earned over a certain period of time, as in "Last year, Company X had revenue of $42 million." Profits or net income often represent total revenue less total expenses for a specific time period. Revenue is sometimes referred to as the "top line" in accounting since it increases equity in the Equity portion of the balance statement.
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which is a common use for minerals
Answer:
in food they provide day-to-day nutrients that the body needs in order to function
Explanation:
Answer:
Apple sauce!
Explanation:
Hope this helps sorry if it does not! :0
in much of the country, car owners choose to operate their vehicles using gasoline or electricity, both of which are normal goods. which factor would cause an increase in the demand for gasoline?
The factor that would cause an increase in the demand for normal goods like gasoline is an increase in consumer incomes.
Normal goods are that category of goods whose demand is directly proportionate to their consumer's income. That is, these goods experience an increase in their demand because of the rise in the consumer's income and vice versa. The income and demand for normal goods move in the same direction.
Normal goods have an income elasticity of demand greater than zero and less than one. The demand for these goods is mainly determined by the types of consumer behavior. Normal goods are significant to track in economics since that aid in monitoring several key indicators like consumer behavior, economic wellbeing, median income level, and so on.
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macario a. what does one minute of operating room time cost?. journal of clinical anesthesia. 2010;4(22):233-6.
One minute of operating room time is estimated to cost excessively 15 US dollars, according to a report by Macario A et al. This excess cost could build up to a sizeable sum of money over the course of a year.
Journal Clinical Anesthesia
The Journal of Clinical Anesthesia (JCA) covers every facet of anesthesia practice, such as anesthetic administration, pharmacokinetics, preoperative and postoperative considerations, coexisting disease and other complicating factors, cost concerns, and other issues anesthesiologists face on a daily basis. Extremely high presentation and accuracy standards are upheld.
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after 30 selfless years of service to our company, renalda garwacki has chosen to take a little more time for herself. with a new grandbaby on the way, renalda looks forward to spending more time with her family. therefore, she will no longer be our receptionist. renalda, enjoy your retirement: we will miss you.
The direct pattern kind of organizational pattern the previous paragraph use.
Direct patternWe use a direct organizational pattern when we want to emphasize the main point, so it goes at the start of the paragraph (in this point, the fact that Renalda wants to take a little more while for herself, therefore she has withdrawn from the position of the receptionist). Then, after the main point, we note details and explanations that help it. This pattern is useful when the textbook gets bored and discouraged easily or by having to search through the paragraph to get to the major topic.
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12. An account having a credit balance in general ledger will be classified as:
A. An asset account
B. An expense account
C. A liability account
D. All of the above
the best method for establishing the existence of resource conflicts across project activities uses:
Out of the choices provided above, it can be said that the best method for establishing the existence of resource conflicts across project activities uses resource loading charts. Therefore, the option D holds true.
What is the significance of the resource loading charts?The resource loading charts, as their name suggests, can be referred to or considered as the charts that are helpful in the establishment of the conflicts that revolve around the use and utilization of resources during an ongoing project or activity.
Therefore, the option D holds true and states regarding the significance of resource loading charts.
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The missing options to the incomplete question have been added below for better reference.
The best method for establishing the existence of resource conflicts across project activities uses:
A. Pareto diagrams.
B. Gantt charts.
C. Network diagrams.
D. Resource Loading Charts.
Internal Stakeholders → Exhibition that is open to the public, usually requiring an entrance fee.
True
False
Answer:
Explanation:
t