The statement is true because in the maturity stage of the product life cycle, companies have to work hard to maintain their market share and customer loyalty.
The maturity stage of the product life cycle is characterized by slower growth, fewer new customers, and an increased focus on profits. During this stage, companies often face intense competition, and it can be challenging to differentiate their brand from others. To stand out in a crowded market, companies emphasize selective demand.
Selective demand is the preference for a particular brand by a specific group of customers. Companies use advertising, promotions, and other marketing tactics to showcase the unique benefits of their product and appeal to the specific needs and desires of their target customers. This approach helps companies build customer loyalty and maintain their market share in the maturity stage of the product life cycle.
In conclusion, companies emphasize selective demand in the maturity stage of the product life cycle to impress customers with the subtle advantages of their particular brand. This helps them differentiate their brand from others, build customer loyalty, and maintain their market share. Therefore the statement is true.
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if a bank gives you an interest rate of 6% per year compounded monthly, what is the effective rate that your account is earning per year?
If a bank gives you an interest rate of 6% per year compounded monthly, the effective rate that your account is earning per year is 6.17%.
The effective annual interest rate, or effective annual yield, is a measure of a deposit account's true annual yield.
It considers the interest rate and the effect of compounding, assuming that the interest is reinvested at the same rate as the original principal.
The formula to calculate the effective annual interest rate is:
Effective annual interest rate = (1 + r/n)n - 1
where r is the annual interest rate and n is the number of compounding periods in one year.
In this example, the interest rate is 6% per year, compounded monthly.
Therefore, the number of compounding periods per year is 12, as there are 12 months in a year. So, n = 12.
Substituting these values into the formula, we have:
Effective annual interest rate = (1 + 0.06/12)12 - 1
Effective annual interest rate = (1.005)12 - 1
Effective annual interest rate = 1.061678 - 1
Effective annual interest rate = 0.061678 or 6.17%
Therefore, the effective annual interest rate for this account is 6.17%.
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a bond is a question 9 options: financial intermediary. certificate of indebtedness. certificate of partial ownership in an enterprise. none of the above is correct.
A bond is a is "certificate of indebtedness." A bond is a debt security issued by a borrower, typically a company or government, that promises to pay back the principal along with interest over a specified period. Option (2)
A bond is a type of financial instrument that represents a loan made by an investor to a borrower, typically a corporation or government entity. The bond issuer agrees to pay a fixed interest rate, called the coupon rate, to the bondholder for a set period of time, after which the bond reaches maturity and the principal amount is repaid.
Bonds are considered a form of debt financing and are widely used by companies and governments to raise capital. Unlike stocks, bonds do not represent ownership in the issuing entity and bondholders do not have voting rights in the company or government.
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Full Question: A bond is a
financial intermediary. certificate of indebtedness. certificate of partial ownership in an enterprise. none of the above is correct.paramita's firm provides tuition assistance for any of its employees who take approved courses to either help them in their jobs or toward a degree. this is an example of what?
Paramita's firm provides tuition assistance to its employees for approved courses that either help them in their jobs or toward a degree. This is an example of an employee benefit that helps employees improve their knowledge and skills, which in turn benefits the employer by increasing productivity and efficiency.
A degree is a formal qualification that a person can earn after completing a prescribed course of study at a college or university. There are different types of degrees, such as associate, bachelor's, master's, and doctoral degrees, each with their own requirements and duration of study.
Having a degree can be a significant advantage in today's job market. It demonstrates to employers that an individual has acquired a certain level of knowledge and skills in a particular field, which can make them more attractive to employers.
Furthermore, many employers require a degree as a prerequisite for certain positions, particularly in fields such as science, technology, engineering, and mathematics (STEM).
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economic rents are returns that multiple choice are not related to the opportunity cost of capital. are less than the opportunity cost of capital. exceed the opportunity cost of capital. equal the opportunity cost of the capital.
Economic rents are returns that exceed the opportunity cost of capital.
What are economic rents?Economic rents are returns that exceed the opportunity cost of capital. Economic rent refers to a profit or return earned over and above the opportunity cost of capital.
Economic rent is the difference between the actual payment made to a factor of production and the minimum payment required to keep that factor in its current use.Opportunity cost is the cost of using a resource in a particular way.
The opportunity cost of capital is the return that could have been earned by using the same capital in its next-best alternative use. Economic rent represents a payment over and above the opportunity cost of capital.
Therefore, the correct option is: Exceed the opportunity cost of capital.
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a seller has accepted an offer from a ready, willing, and able buyer, and the real estate agent is anticipating the closing of the transaction and receiving a commission. however, if the transaction does not close, the broker still would receive a commission under which circumstances?
The circumstances under which a real estate broker would still receive a commission even if the transaction does not close are typically laid out in the listing agreement between the broker and the seller.
This agreement should detail the commission structure and the conditions under which the broker is entitled to receive payment. In some cases, the listing agreement may include a clause that states that the broker is entitled to a commission if the seller enters into a contract to sell the property with a ready, willing, and able buyer, but the sale falls through due to no fault of the seller.
This clause is known as a protection period, safety clause, or holdover clause. The duration of the protection period can vary, but it is typically between 30 and 90 days. During this time, if the property is sold to a party who was shown the property during the listing period, the broker would still be entitled to a commission.
However, if the property is sold to a party who was not shown the property during the listing period, the broker would not be entitled to a commission. It is important for both the broker and the seller to carefully review and understand the terms of the listing agreement before entering into a contract.
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an insured purchased a $100,000 life insurance policy and paid the annual premium of $250. when the insured died a year later, the beneficiary received the entire $100,000. what feature of insurance contracts does this describe? a unilateral b indemnity c aleatory d conditional
The feature of insurance contracts described in this scenario is "aleatory." So, correct option is C.
An aleatory contract is a type of contract where the exchange of value between the parties is dependent on an uncertain event. In this case, the insured paid a premium in exchange for the possibility of a future payout, which ultimately occurred when the insured passed away.
The payout of the policy was much greater than the premium paid, and it was dependent on the uncertain event of the insured's death.
Aleatory contracts are common in insurance because they provide a way for individuals to transfer the risk of an uncertain event, such as death or a car accident, to an insurance company.
The premium paid is typically much smaller than the potential payout, making it an attractive option for individuals who want to protect themselves against a potentially catastrophic event.
In contrast, a unilateral contract is a one-sided agreement where only one party is bound to perform. An indemnity contract is one where the insurer agrees to compensate the insured for losses or damages suffered.
A conditional contract is one where the obligations of the parties are dependent on certain conditions being met.
Therefore, correct option is C.
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________ an investment strategy in which you spread out your investments among many different types
Question 2 options:
equity investments
investing
diversification
overdraft
on a particular date, fedex has a stock price of $81.56 and an eps of $7.28. its competitor, ups, had an eps of $4.01. what would be the expected price of ups stock on this date, if estimated using the method of comparables?
The expected stock price of UPS on this date is approximately is $44.95.
On a particular date, FedEx has a stock price of $81.56 and an EPS of $7.28. Its competitor, UPS, had an EPS of $4.01.
To estimate the expected price of UPS stock on this date using the method of comparables, follow these steps:1. Calculate the Price-to-Earnings (P/E) ratio for FedEx:
P/E ratio (FedEx) = Stock price (FedEx) / EPS (FedEx)
P/E ratio (FedEx) = $81.56 / $7.28 ≈ 11.21
2. Use the P/E ratio of FedEx and the EPS of UPS to estimate the expected stock price for UPS:
Expected stock price (UPS) = P/E ratio (FedEx) × EPS (UPS)
Expected stock price (UPS) = 11.21 × $4.01 ≈ $44.95
So, the expected price of UPS stock on this date, if estimated using the method of comparables, would be approximately $44.95.
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a firm's refusal to bargain on which of the following issues would most likely result in a charge of unfair labor practices? group of answer choices retiree health benefits job recruiting techniques hourly wages child-care benefits
A firm's refusal to bargain on hourly wage issues will most likely result in accusations of unfair labor practices. Here option C is the correct answer.
A firm's refusal to bargain on certain issues during the collective bargaining process with its employees' union may result in a charge of unfair labor practices. Unfair labor practices refer to any action or behavior by an employer that violates the rights of its employees under the National Labor Relations Act (NLRA).
The NLRA requires employers to bargain with employee representatives in good faith over certain terms and conditions of employment, including wages, hours, and other employment benefits. If a firm refuses to bargain over these mandatory bargaining topics, it could be charged with an unfair labor practice.
Among the given options, hourly wages are the only mandatory bargaining topic, and therefore, a firm's refusal to bargain on this issue would most likely result in a charge of unfair labor practices. The other options, such as retiree health benefits, job recruiting techniques, and child-care benefits, are not mandatory bargaining topics, although they may be negotiated between the employer and the union.
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Complete question:
A firm's refusal to bargain on which of the following issues would most likely result in a charge of unfair labor practices? group of answer choices
A - retiree health benefits
B - job recruiting techniques
C - hourly wages
D - child-care benefits
variable manufacturing costs are $70 per unit, and fixed costs are $134,680. sales are estimated to be 5,200 units. how much would absorption costing operating income differ between a plan to produce 5,200 units and a plan to produce 6,500 units?
The difference in operating income between the two production plans would be $121,000 if the sales price per unit remains constant.
Operating Income = Sales - (Variable Costs + Fixed Costs)
Using the given information, we can calculate the operating income for a production plan of 5,200 units:
Operating Income = (5,200 units x Sales price per unit) - [(5,200 units x $70 per unit) + $134,680]
Operating Income = (5,200 x Sales price per unit) - $470,680
To calculate the operating income for a production plan of 6,500 units, we need to determine the total manufacturing costs for that production level:
Total Manufacturing Costs = (Variable Costs per unit x Number of units) + Fixed Costs
Total Manufacturing Costs = ($70 x 6,500) + $134,680
Total Manufacturing Costs = $609,680
Then, we can calculate the operating income for the production plan of 6,500 units:
Operating Income = (6,500 units x Sales price per unit) - $609,680
Operating Income = (6,500 x Sales price per unit) - $609,680
The difference in operating income between the two production plans can be calculated as follows:
The difference in Operating Income = Operating Income (6,500 units) - Operating Income (5,200 units)
Difference in Operating Income = [(6,500 x Sales price per unit) - $609,680] - [(5,200 x Sales price per unit) - $470,680]
The difference in operating income between the two production plans will depend on the sales price per unit. If the sales price per unit remains constant, the difference in operating income can be calculated as follows:
The difference in Operating Income = (6,500 - 5,200) x Sales price per unit - ($609,680 - $470,680)
The difference in Operating Income = 1,300 x Sales price per unit - $139,000
For example, if the sales price per unit is $200, the difference in operating income would be:
Difference in Operating Income = (1,300 x $200) - $139,000
Difference in Operating Income = $260,000 - $139,000
Difference in Operating Income = $121,000
It's important to note that absorption costing can lead to differences in operating income between production plans due to changes in fixed overhead costs allocated to each unit of production.
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when a firm is a price searcher, its marginal revenue is group of answer choices equal to price because the firm's demand curve is perfectly elastic. equal to price if, and only if, the firm is maximizing profits. less than price when the firm is maximizing profits. equal to average total cost at the long-run equilibrium output rate.
When a firm is a price searcher, its marginal revenue is less than price when the firm is maximizing profits. The correct option is c.
What is Price searcher?A price searcher refers to an organization that can control the price at which it sells its product. As compared to perfect competition, the price searcher faces a downward-sloping demand curve. A company that can decide its product's price is called a price searcher.
What is marginal revenue?Marginal revenue is a fundamental calculation in economics that refers to the additional income gained from selling one additional unit of a product or service. The marginal revenue gained from selling a single unit of a product is what distinguishes it from regular revenue.
Marginal revenue is the additional income generated by increasing production by a single unit.
When is the marginal revenue less than price?When a firm is a price searcher, its marginal revenue is less than the price when the firm is maximizing profits. As a result, they should keep lowering the price to keep attracting new customers because they have some market control.
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(cma adapted) the process of creating a financial plan of the revenues and resources needed to carry out activities and meet financial goals is referred to as:
The process of creating a financial plan of the revenues and resources needed to carry out activities and meet financial goals is referred to as budgeting.
In general , Budgeting is known as an important aspect of financial management that works by providing individuals or organizations to plan their financial activities . Also a financial plan may includes revenue forecasts, expense ideas to meet financial goals.
Also , budgeting may involves estimating and allocating resources to achieve financial goals. A budget helps individuals or organizations to plan their spending, control their cash flow, and monitor their financial performance.
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during its most recent fiscal year, dover, incorporated had total sales of $3,320,000. contribution margin amounted to $1,560,000 and income was $490,000. what amount should have been reported as variable costs in the company's contribution margin income statement for the year?
Dover Incorporated should have reported $1,760,000 as variable costs in its contribution margin income statement for the most recent fiscal year.
During its most recent fiscal year, Dover Incorporated had total sales of $3,320,000, a contribution margin of $1,560,000, and income of $490,000. To calculate the variable costs that should have been reported in the company's contribution margin income statement for the year.Understand the formula for calculating the contribution margin. The contribution margin is the difference between total sales and variable costs: Contribution Margin = Total Sales - Variable Costs.
Rearrange the formula to solve for variable costs: Variable Costs = Total Sales - Contribution Margin. Substitute the given values for total sales and contribution margin into the formula:Variable Costs = $3,320,000 - $1,560,000. Perform the calculation to find the variable costs:Variable Costs = $1,760,000So, Dover Incorporated should have reported $1,760,000 as variable costs in its contribution margin income statement for the most recent fiscal year.
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question 36 if a user abandons their shopping cart without making a purchase, one way to bring them back to complete the purchase is?
One way to bring back a user who abandoned their shopping cart is to send them a personalized email reminding them of the items left in their cart and offering an incentive or discount to complete the purchase
One way to bring back a user who abandoned their shopping cart is to send them a personalized email reminding them of the items left in their cart and offering an incentive or discount to complete the purchase. You can also include links to related or complementary products, customer reviews, and any shipping or return policies that may help alleviate any concerns they may have had.
Another option is to use retargeting ads on social media or search engines to show the user ads featuring the products they left in their cart, which can serve as a reminder and encourage them to complete the purchase.
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an individual taxpayer reports the following items for the current year:what is the taxpayer's adjusted gross income (agi) for the year? rental income from building rented to a third party
More information is needed to calculate the taxpayer's AGI, as we only have rental income from a building.
To decide the citizen's changed gross pay (AGI) for the year, we want to think about all types of revenue, derivations, and changes. In view of the data gave, we just have rental pay from a structure leased to an outsider. Subsequently, we really want more data to decide the citizen's AGI.
Assuming that the rental pay is the main type of revenue, it will be accounted for on Time E of Structure 1040. The citizen can deduct costs connected with the investment property, for example, contract revenue, local charges, and fixes, to show up at the net rental pay. The net rental pay will be remembered for the citizen's complete pay for the year, which will decide their AGI.
Nonetheless, on the off chance that the citizen has different kinds of revenue, for example, wages or independent work pay, those sums will likewise be remembered for the estimation of the AGI. Also, the citizen might be qualified for derivations and acclimations to show up at the last AGI.
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true or false? an increase in productivity that affects many or most firms across the economy can cause the aggregate supply curve to shift to the left, thus creating inflationary pressures in the economy.
An increase in productivity can cause the aggregate supply curve to shift to the left, leading to inflationary pressures in the economy. The statement is false.
About productivity increaseAn increase in productivity typically causes the aggregate supply curve to shift to the right, as firms are able to produce more output at lower costs. This leads to lower prices and higher output in the economy, which is generally seen as a positive development.
However, if there are other factors at play that are causing inflationary pressures in the economy, such as high demand or supply shocks, then the aggregate supply curve may shift to the left, leading to higher prices and reduced output.
Therefore, while an increase in productivity can have an impact on the aggregate supply curve, it does not necessarily lead to inflationary pressures. The relationship between productivity and inflation is complex and depends on a variety of factors in the economy.
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what are the costs to the organization in terms of reputation, patient safety, marketing, and organizational culture? what would you recommend community hospital of the west do to mitigate the impact of these costs?
The costs to an organization like Community Hospital of the West in terms of reputation, patient safety, marketing, and organizational culture can be significant.
1. Reputation: Negative incidents or poor patient outcomes can damage the hospital's reputation, making it difficult to attract and retain patients, staff, and partners.
2. Patient safety: Compromised patient safety can lead to increased risks, medical errors, and potential harm to patients, resulting in legal liabilities and financial losses.
3. Marketing: A damaged reputation can increase marketing costs as the organization needs to rebuild trust and regain its standing in the community.
4. Organizational culture: A poor culture can lead to low employee morale, high staff turnover, and decreased productivity, ultimately affecting patient care and overall performance.
To mitigate these costs, Community Hospital of the West could consider the following recommendations:
1. Prioritize patient safety by implementing robust safety protocols, staff training, and continuously monitoring performance to identify and address potential risks.
2. Foster a positive organizational culture by promoting open communication, staff engagement, and a commitment to continuous improvement.
3. Develop a strong brand and messaging that highlights the hospital's commitment to quality care, patient safety, and community engagement.
4. Establish transparent and proactive communication with patients, families, staff, and the public to address concerns, share accomplishments, and demonstrate accountability.
By implementing these strategies, Community Hospital of the West can work towards mitigating the impact of these costs and fostering a positive and safe environment for patients and staff.
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belle company reports the following information for the current year. all beginning inventory amounts equaled $0 this year.units produced this year 35,000 unitsunits sold this year 21,000 unitsdirect materials $ 15 per unitdirect labor $ 17 per unitvariable overhead $ 3 per unitfixed overhead $ 105,000 in totalbelle company's product is sold for $62 per unit a variable selling and administrative expense is $2 per unit and fixed selling and administrative is $230,000 per year. compute the net income under variable costing.
The net income under variable costing for Belle Company is $190,000.
To compute the net income under variable costing, we need to first calculate the variable cost per unit, which includes direct materials, direct labor, and variable overhead
Variable cost per unit = Direct materials + Direct labor + Variable overhead
Variable cost per unit = $15 + $17 + $3
Variable cost per unit = $35
Then, we can calculate the cost of goods sold (COGS) using the variable costing method.
COGS = Beginning inventory + Units produced - Ending inventory
COGS = 0 + 35,000 - (14,000)
COGS = 21,000 units x $35 per unit
COGS = $735,000
Next, we can calculate the variable selling and administrative expenses.
Variable selling and administrative expenses = Units sold x Variable selling and administrative expense per unit
Variable selling and administrative expenses = 21,000 units x $2 per unit
Variable selling and administrative expenses = $42,000
Now, we can calculate the contribution margin, which is the difference between the sales revenue and the variable costs.
Contribution margin = Sales revenue - COGS - Variable selling and administrative expenses
Contribution margin = 21,000 units x $62 per unit - $735,000 - $42,000
Contribution margin = $1,302,000 - $777,000
Contribution margin = $525,000
Finally, we can calculate the net income using the variable costing method.
Net income = Contribution margin - Fixed overhead - Fixed selling and administrative expenses
Net income = $525,000 - $105,000 - $230,000
Net income = $190,000
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which of the pricing orientations discussed in the text does planet fitness most closely pursue? multiple choice sales-oriented profit-oriented competitor-oriented customer-oriented premium-oriented
Planet Fitness most closely pursues a customer-oriented pricing orientation. This means that the company focuses on delivering value to its customers by setting prices that reflect what customers are willing to pay for its services.
Planet Fitness aims to attract and retain customers by offering them affordable pricing options and high-quality services. By doing so, the company can differentiate itself from its competitors and build a loyal customer base. Customer-oriented pricing also allows the company to maintain a competitive advantage by keeping customers satisfied and generating positive word-of-mouth referrals.
Overall, Planet Fitness' customer-oriented pricing strategy has been effective in helping the company grow its customer base and achieve long-term success.
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owns an apple orchard in the state of washington. aubrey has permission to come onto the property and take apples to sell. this right is known as a(n
Aubrey's right to come onto the property and take apples to sell is known as a license.
A license is a legal permission or authorization granted by the owner of a property to another party to use or access the property for a specific purpose, in this case, to take apples from the orchard for selling. It is typically a revocable privilege that is subject to certain terms and conditions, and does not transfer ownership or any other legal rights to the licensee. it is an easement by permission, which is a type of easement that is granted by the property owner and can be revoked at any time.
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consider the recurrence relation defined in example 3.3. suppose that, as in the example, you borrow $500, but you pay her back $100 each week. each week, ursula charges you 10% interest on the amount you still owe, after your $100 payment is taken into account. (a) write down a recurrence relation for m(n), the amount owed after n weeks. (b) how much will you owe after four weeks?
(a) A recurrence relation for m(n) will be m(n) = 1.1 * (m(n-1) - 100), for n > 0, where 1.1 represents the 10% interest rate applied to the remaining balance after the $100 payment. (b) After four weeks, I will owe $221.54.
(a) To write down a recurrence relation for m(n), the amount owed after n weeks, consider the following steps:
1. Start with the initial amount borrowed, which is $500.
2. Each week, you pay back $100 and then Ursula charges 10% interest on the remaining balance.
Using this information, we can define m(n) as follows:
m(0) = 500, for the initial amount borrowed
m(n) = 1.1 * (m(n-1) - 100), for n > 0, where 1.1 represents the 10% interest rate applied to the remaining balance after the $100 payment.
(b) To find out how much you owe after four weeks, we will apply the recurrence relation for m(n) for n = 1, 2, 3, and 4.
1. m(1) = 1.1 * (500 - 100) = 1.1 * 400 =$ 440
2. m(2) = 1.1 * (440 - 100) = 1.1 * 340 = $374
3. m(3) = 1.1 * (374 - 100) = 1.1 * 274 = $301.4
4. m(4) = 1.1 * (301.4 - 100) = 1.1 * 201.4 = $221.54. Hence after four weeks i will owe $221.54
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an implied warranty of merchantability arises in every sale or lease of goods by a non-merchant. group of answer choices true false
The given statement "an implied warranty of merchantability arises in every sale or lease of goods by a non-merchant" is false because they do not araise in every sale or lease of goods by a non-merchant.
An implied warranty of merchantability is a legal term used in the United States to describe the expectation that goods being sold or leased are fit for their intended purpose, of a quality that would be expected from a merchant in that industry, and free from any defects that would make the goods unusable.
While this warranty is implied in every sale or lease of goods made by a merchant, it does not automatically arise in every sale or lease of goods made by a non-merchant. A non-merchant is an individual or entity that is not regularly engaged in the sale or lease of goods and does not hold themselves out as an expert in the field.
In such cases, the buyer assumes the risk associated with the quality of the goods, and any warranties would need to be explicitly stated in the contract. Therefore, an implied warranty of merchantability does not arise in every sale or lease of goods by a non-merchant.
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of the following statements about brand mantras, which is true? question 12 options: they average one paragraph in length. they can provide guidance about what ad campaigns to run and where and how to sell the brand. they are used by employees only, not external marketing partners. their influence does not extend beyond tactical concerns. they guide only major decisions, they have no influence on mundane decisions.
The true statement about brand mantras is option (C) They can provide guidance about what ad campaigns to run and where and how to sell the brand.
Brand mantras are short, three-to-five-word phrases that capture the essence of a brand's identity and serve as a guiding principle for all brand-related decisions. They are intended to be memorable, inspiring, and easily understood by both employees and customers.
Brand mantras can provide guidance not only for major strategic decisions but also for day-to-day tactical decisions such as ad campaigns, sales strategies, and product development. They are not just for internal use by employees but are also useful for external marketing partners who work with the brand.
Therefore, the correct option is (C) They can provide guidance about what ad campaigns to run and where and how to sell the brand.
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The given question is incomplete, the complete question is:
Of the following statements about brand mantras, which is true? A. They guide only major decisions, they have no influence on mundane decisions. B. Their influence does not extend beyond tactical concerns. C. They can provide guidance about what ad campaigns to run and where and how to sell the brand. D. They average one paragraph in length. E. They are used by employees only, not external marketing partners.
an engineer working for a big design firm has decided to start a consulting business, but it will be a few months before she leaves. how should she handle the impending change?
To handle the impending change of starting a consulting business, the engineer must begin by creating a plan of action.
The engineer should also take advantage of the time remaining before leaving her current job to start building her consulting brand. She can create a professional website, business cards, and other marketing materials to establish her consulting business's presence.
Another crucial aspect of preparing for the transition to consulting is to maintain a good relationship with her current employer. The engineer should be transparent about her intentions to start a consulting business, and offer to help with the transition process.
Lastly, the engineer should be prepared for the challenges that come with starting a consulting business. This includes being able to manage her time effectively, dealing with unpredictable income streams, and managing client expectations.
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the accounting records for portland products report the following manufacturing costs for the past year. direct materials$315,000 direct labor 262,500 variable overhead 231,000 production was 150,000 units. fixed manufacturing overhead was $270,000. for the coming year, costs are expected to increase as follows: direct materials costs by 20 percent, excluding any effect of volume changes; direct labor by 4 percent; and fixed manufacturing overhead by 10 percent. variable manufacturing overhead per unit is expected to remain the same. required: a. prepare a cost estimate for a volume level of 120,000 units of product this year. b. determine the costs per unit for last year and for this year.
Total manufacturing costs for 120,000 units come to $907,400. The cost per unit increased from $4.35 to $5.04, which is an increase of 16 percent.
a. To prepare a cost estimate for a volume level of 120,000 units of product this year, we first need to calculate the total manufacturing cost for this level of production.
Direct materials cost for 150,000 units = $315,000
Direct labor cost for 150,000 units = $262,500
Variable overhead cost for 150,000 units = $231,000
Fixed manufacturing overhead cost = $270,000
To estimate the cost for 120,000 units, we can use the following formula:
Total manufacturing cost = (Direct materials cost per unit × Number of units) + (Direct labor cost per unit × Number of units) + (Variable overhead cost per unit × Number of units) + Fixed manufacturing overhead cost
Direct materials cost per unit for this year = $315,000 / 150,000
= $2.10 per unit
Direct materials cost per unit for next year = $2.10 × 1.20
= $2.52 per unit
Direct labor cost per unit for this year = $262,500 / 150,000
= $1.75 per unit
Direct labor cost per unit for next year = $1.75 × 1.04
= $1.82 per unit
Variable overhead cost per unit for this year = $231,000 / 150,000
= $1.54 per unit
Variable overhead cost per unit for next year = $1.54 per unit
Fixed manufacturing overhead cost for next year = $270,000 × 1.10
= $297,000
Total manufacturing cost for 120,000 units
= ($2.52 × 120,000) + ($1.82 × 120,000) + ($1.54 × 120,000) + $297,000
= $907,400
b. To determine the cost per unit for last year and this year, we can use the following formula:
Cost per unit = Total manufacturing cost / Number of units
For last year, the cost per unit = ($315,000 + $262,500 + $231,000 + $270,000) / 150,000
= $4.35 per unit
For this year, the cost per unit = ($315,000 × 1.20 + $262,500 × 1.04 + $231,000) / 150,000
= $5.04 per unit
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which of the following policies can be used to both offset a negative externality and boost a positive externality? group of answer choices a ban and regulations subsidies and tax self-regulation and taxes regulations and tax
Subsidies and taxes can be used to both offset a negative externality and boost a positive externality.
In this case option b is correct
A negative externality occurs when the production or consumption of a good or service imposes costs on third parties who are not involved in the transaction, while a positive externality occurs when the production or consumption of a good or service generates benefits for third parties who are not involved in the transaction.
When a negative externality is present, such as pollution or traffic congestion, a tax can be imposed on the producer or consumer to internalize the cost of the externality and encourage them to reduce their production or consumption of the good or service. This is known as a Pigouvian tax.
On the other hand, when a positive externality is present, such as education or vaccination, a subsidy can be provided to the producer or consumer to internalize the benefit of the externality and encourage them to increase their production or consumption of the good or service.
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which of the following best fits the definition of a small business? a. a hardware store franchise with 20 employees b. a manufacturer with 75 investors c. a fast food franchise with locations in three states d. a campground with gross revenues of $4 million per year.
The small business is described as a company with a small number of employees and a low level of revenue. It is not possible for large companies to operate in the same way as small businesses. Therefore option A is correct.
It is a general term that can refer to a wide range of companies that are privately owned, non-profit, or sole proprietorships. The most important thing is that they are small in size. There is no universally accepted definition of a small business, but most people believe that a company with fewer than 500 workers qualifies as one.The hardware store franchise with 20 employees is the best fit for the definition of a small business.
A hardware store franchise with 20 employees is an excellent example of a small business. The company has a small number of workers, which is a defining characteristic of a small business. In addition, it is not too complicated, and it may be operated by a single person or a small team. As a result, it does not require a significant investment of time or resources to establish or manage. So, this answer is correct: a. a hardware store franchise with 20 employees.
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jolanta has been offered a promotion, and she will be leading the new product development team. before her new position starts, jolanta is being sent to training, and that training will concentrate in business. which aspect of the creative process is jolanta pursuing?
Aspects of creative process that Jolanta is pursuing are: Exploring new ideas, generating alternatives and selecting the best alternatives.Creative process refers to a sequence of steps or stages that begins with the formulation of a new idea or creation and concludes with the implementation or execution of the idea.
Jolanta has been offered a promotion, and she will be leading the new product development team. She is being sent to training that will concentrate on business, and thus, Jolanta is pursuing a number of aspects of the creative process.To start with, she is exploring new ideas. In order to come up with new and innovative products, it is important to look for new and different ideas. Through her training, Jolanta will learn about different aspects of business and this may help her to come up with new ideas for product development.
By exploring new ideas, Jolanta will be able to identify areas that have been neglected in the past and create products that can fill those gaps. Next, Jolanta is generating alternatives. When it comes to product development, there are often multiple options or alternatives that can be explored. Jolanta's training will help her to generate different alternatives or options for product development. For example, she may be able to identify new markets that the company can tap into or she may be able to suggest new features or functionalities for the company's products.
Finally, Jolanta will be selecting the best alternatives. Once she has generated different alternatives, Jolanta will need to select the best option or alternative. This will require careful consideration of the different factors involved such as cost, feasibility, market demand and competition. Through her training, Jolanta will be equipped with the skills and knowledge needed to make informed decisions about which alternative to select.
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the following set of newly issued debt instruments was purchased for a porfolio: trasury bond. zero-coupon bond. corporate bond. municipal bond. the respective maturities of these investments are approximately equivalent
The respective maturities of the investments in the student question, which includes a Treasury bond, zero-coupon bond, corporate bond, and municipal bond, are approximately equivalent.
What is a treasury bond?Treasury bonds are government debt securities issued by the U.S. Department of the Treasury to fund the country's financial commitments. They are a long-term financial obligation of the U.S. government, with a maturity of more than ten years, and they are considered one of the most secure investments available to individuals and organizations.
What is a zero-coupon bond?A zero-coupon bond is a debt security that pays no interest or coupon rate over its life. Instead, it is issued at a discount to face value and redeemed at par or face value on the maturity date.
What is a corporate bond?A corporate bond is a type of debt instrument issued by a corporation to raise capital. Corporate bonds are usually issued to fund capital expenditures or expansion projects, as well as to refinance outstanding debt.
What is a municipal bond?Municipal bonds are debt securities issued by local governments and authorities, such as cities, towns, counties, and school districts, to fund public infrastructure projects such as schools, roads, bridges, and hospitals.
Municipal bonds are tax-free at the federal level and may be exempt from state and local taxes depending on the state of issuance.
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7b. when a consumer in miami decides to purchas... when a consumer in miami decides to purchase a particular product, such as sunglasses, that person might be drawn to products and styles that are currently popular or have been popular before in this area or market. what factor helps influence this buying behavior?
The buying behavior of consumers in a particular area or market can be influenced by various factors, one of which is social influence.
Social influence refers to the impact that other people or groups have on an individual's attitudes, beliefs, and behaviors.
In the case of purchasing sunglasses in Miami, social influence may manifest in the form of the current or previous trends in the area, the recommendations of friends or family members who live in the area, or the influence of celebrities or other prominent figures who wear certain styles.
Additionally, social influence can also be influenced by culture, values, and norms that are specific to the area or market. For instance, in Miami, where the weather is generally sunny and warm, consumers may place a higher value on sunglasses that provide protection from the sun's rays while also being fashionable.
Therefore, understanding the social influence that drives buying behavior in a particular area or market can be crucial for businesses to tailor their marketing strategies and offerings to meet the needs and preferences of their target consumers.
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