question 1 (20 pts): which studio spent the most in the year 2014 (i.e. the sum of the budgets of the movies that the studio produced was the highest)?

The main events defined by the Scrum framework are a) Sprint Planning Meeting, b) Sprint Retrospective Meeting, c) Sprint Review Meeting, and e) Daily Scrum Meeting. Therefore, the correct option is A, B, C, E.

In the Scrum framework, there are four key events that help teams plan, review, and improve their work:
1. Sprint Planning Meeting: This event occurs at the beginning of each Sprint, during which the Scrum team collaborates to select items from the Product Backlog to work on during the upcoming Sprint. The team also establishes a Sprint Goal, which serves as the overarching objective for the Sprint. 2. Sprint Retrospective Meeting: This event is held at the end of each Sprint, allowing the Scrum team to reflect on the previous Sprint, analyze their processes and interactions, and identify improvements that can be made in the next Sprint.

3. Sprint Review Meeting: At the end of each Sprint, the team demonstrates the potentially shippable product increment to stakeholders, gathers feedback, and updates the Product Backlog accordingly. 4. Daily Scrum Meeting: This is a short, daily meeting (usually 15 minutes) for the Development Team to synchronize their work, discuss progress towards the Sprint Goal, and identify any obstacles or impediments.

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Activity-based costing is used by all of the above firms, accounting firms, law firms, and consulting firms.

What is Activity-Based Costing (ABC)?

Activity-Based Costing (ABC) is a costing technique that allocates overhead costs to each product, service, or client based on its use of the overhead resources in each activity involved in its production or provision. This method, which is based on the cause-and-effect relationship between costs and activities, is distinct from conventional costing approaches that divide overhead costs proportionally between items or services, such as direct labor hours, direct materials, or machine hours.

The ABC concept seeks to improve the accuracy of product and service costing by providing a more detailed, comprehensive, and logical means of tracing overhead costs to goods and services. It necessitates the identification of all direct and indirect expenses that contribute to a particular activity, as well as the calculation of the quantity of that activity used by each product or service.

After this is accomplished, the costs of each activity are divided by the quantity of that activity used by each product or service, resulting in a cost per activity used by each product or service. In conclusion, Activity-based costing is used by accounting firms, law firms, consulting firms and all the other firms.

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When preparing a scatter diagram, the estimated line of cost behavior is drawn on the diagram to show the relation between the two variables being analyzed.

Typically, the two variables being analyzed are:

The dependent variable: This is the variable that is being predicted or explained by the other variable. In cost accounting, the dependent variable is usually the total cost or the cost of production.

Lastly, The independent variable: This is the variable that is believed to influence or cause changes in the dependent variable. In cost accounting, the independent variable is usually a measure of the level of activity, such as units produced, labor hours worked, or machine hours used.

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Answer:cost and unit volume

Explanation:

The cost of goods sold using a weighted average cost flow when selling 2,300 units for $18 per unit is $38,325.

How to calculate the cost of goods sold using the weighted average cost flow method

The weighted average cost flow method determines the cost of goods sold (COGS) by calculating the weighted average of the inventory's cost of goods available for sale during the accounting period.

Here's how to figure it out:

Cost per unit = Total cost of goods available for sale ÷ Total number of units available for sale

COGS = Number of units sold × Cost per unit

Using the weighted average cost flow method, the COGS formula becomes as follows:

Cost per unit = (Beginning inventory × Beginning inventory cost) + (Purchases × Purchase price) ÷ (Beginning inventory + Purchases)COGS = Number of units sold × Cost per unit

Applying this formula:

Cost per unit = (2,200 units × $15) + (7,500 units × $17) ÷ (2,200 units + 7,500 units) = $16.96COGS = 2,300 units × $16.96 = $38,325

Therefore, the cost of goods sold using a weighted average cost flow when you sell 2,300 units for $18 per unit is $38,325.

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The entry to close the dividend at the end of the year will include a debit to Retained Earnings. The closing process of accounts is crucial in the accounting process as it helps in determining the company's net income or loss.

The procedure helps determine the exact profit or loss amount after adjustments of all accounts are made. The closing entries are necessary to shift all temporary account balances to the retained earnings account.

A business needs to perform the closing entries to know how much profit it has earned over a given period, usually a fiscal year. They are necessary to ensure that the net income is carried over to the retained earnings account on the balance sheet for the coming year.

They are also required to prepare a company's financial statements accurately. The entry to close the dividend account is a crucial aspect of the closing process. The business pays out dividends to shareholders from its net income.

The dividend account is a temporary account, and it closes at the end of each accounting period. The entry to close the dividend account is necessary to balance the accounts accurately and prepare for the next fiscal year.

The dividend closing entry involves a debit to Retained Earnings and a credit to Dividends. The debit to Retained Earnings account records the dividend amount the company has retained in the business.

The credit to the Dividend account records the dividend paid to the shareholders. This entry closes the temporary account for dividends and transfers the dividends paid to the Retained Earnings account.

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Operating profit margin is also known as EBIT margin. This is option A: Earnings before interest, taxes, and depreciation (EBITDA).

A profitability ratio that helps evaluate how much operating profit is generated for each dollar of sales is called the operating profit margin. This ratio demonstrates how much money is left over after direct costs have been deducted to cover basic overhead expenses like salaries, rent, and utilities.

The formula for calculating the operating profit margin is:

Operating Profit Margin = Operating Profit / Sales/Revenue x 100

Operating profit is the profit a firm generates after accounting for its operating expenses. It is computed by subtracting operating expenses from a firm's gross profit.

Operating expenses are those that a business incurs as a result of its regular operations. Rent, office expenses, and wages and salaries are all examples of this. These expenses are deducted from a company's gross profit to arrive at its operating profit. As a result, the operating profit margin is a more reliable indication of a company's operating efficiency than the gross profit margin because it includes all operating expenses, not just direct costs.

While, administrative expense are those expense which are not directly related to main operations of business. For example, General Repairs Cost, Office Maintenance Cost, IT Cost, etc.

The correct option is A: EBIT.

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The most comprehensive multilateral agreement on intellectual property to date that covers a full range of rights embodied in current international agreements is called the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS).

TRIPS, the Trade-Related Aspects of Intellectual Property Rights agreement, is the most comprehensive multilateral agreement on intellectual property to date. The agreement covers the full range of rights embodied in current international agreements, as well as the details of their application.

The agreement was reached at the conclusion of the Uruguay Round of the General Agreement on Tariffs and Trade (GATT) negotiations in 1994, and it was signed into law by all World Trade Organization (WTO) member countries as part of their commitment to the World Trade Organization (WTO).

This is the first time that intellectual property issues have been addressed on a global scale.

The agreement's provisions apply to the following intellectual property fields: copyrights on literary and artistic works, such as books and music, and intellectual property rights for performers, producers, and broadcasting agencies; trademarks for brand names and other identifying marks; and patents on inventions and industrial designs.

The agreement also contains provisions on the application of certain types of intellectual property rights in relation to trade in goods and services.

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Answer:bejkwhrkueahu

Explanation:

A tsunami in Thailand destroys its tourist industry. In response, tourists who previously went to Thailand, now choose to go on vacation to china. The Chinese government do to prevent inflationary pressures within the Chinese economy is "Manage exchange rates" and "Control money supply".

The  economy due to an increase in tourism as a result of the tsunami in Thailand, the Chinese government can take the following steps:

The Chinese government can control the money supply by adjusting interest rates or using open market operations to buy or sell government securities. This can help to prevent excessive inflation due to increased demand and increase the supply of goods and services.

The reason is to manage exchange rates and  increase the supply of goods and services of the Chinese government can manage exchange rates to prevent the Chinese currency from appreciating too much, which could lead to inflation. This can be done through interventions in the foreign exchange market or through policies that promote export competitiveness.

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The marginal cost of producing the 900th gadget is $2.78.

In economics, marginal cost is the cost associated with producing an additional unit of a product or service. It is calculated by taking the total cost of producing an additional unit and subtracting the total cost of producing the previous unit.

In other words, the marginal cost of producing the 900th gadget is the cost associated with producing that particular gadget compared to the cost associated with producing the 899th gadget.

To calculate the marginal cost of producing the 900th gadget, we first need to know the total cost of producing the 899th gadget.

Once we have that, we can calculate the total cost of producing the 900th gadget, subtract the total cost of producing the 899th gadget, and get the marginal cost of producing the 900th gadget. In this case, the marginal cost of producing the 900th gadget is $2.78.

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The term "services" in the context of customer benefit packages generally refers to "peripheral services" - services that are not essential to the primary service, but enhance it.


A "core service" is a primary service offered to customers, usually of a tangible or intangible nature. A "tertiary service" is an extra service offered to customers, usually of an intangible nature. Finally, a "peripheral service" is an additional service offered to customers, which is not essential to the primary service, but enhances it.

Peripheral services can help customers gain a better understanding of the product or service they are buying, or make them feel better about the purchase they are making. Examples of peripheral services can include warranties, extended customer service hours, loyalty programs, or special offers. These services can be used to boost customer satisfaction, create customer loyalty, and increase profitability.  

In summary, services in the context of customer benefit packages are typically referred to as "peripheral services", as they are not essential to the primary service, but rather enhance it. They can help customers better understand the product or service they are purchasing, or help create customer loyalty and increase profitability.

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True, the National Council on Governmental Accounting (NCGA) is the current standard-setting body for governmental accounting.

What is the National Council on Governmental Accounting (NCGA)?

The National Council on Governmental Accounting (NCGA) is a body that creates accounting and financial reporting standards for state and local governments in the United States. It is currently the standard-setting organization for governmental accounting. The NCGA has been replaced by the Governmental Accounting Standards Board (GASB), which was formed in 1984 as an autonomous group of the Financial Accounting Foundation (FAF). Although the NCGA ceased to exist in 1984, it played a significant role in the development of governmental accounting and reporting standards.

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According to the value chain perspective, linkages are located in the network that connects different, but related activities within a firm.

What are linkages?In the value chain, linkages refer to the relationship that exists between the primary and supporting activities that are part of a firm's internal processes. This helps ensure that the primary activities of the company (marketing and sales, operations, outbound logistics, etc.) are linked to the supporting activities (technology development, procurement, human resource management, etc.) in a way that creates added value for the customer.

The coordination between these activities results in improved operational efficiency and helps firms achieve a competitive advantage. In fact, these linkages between the activities are the backbone of the value chain perspective. The main focus of the value chain approach is to find ways to maximize value while minimizing costs.

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A tariff's primary objective is to increase an import's price above its market value. This is done by putting a tax on imported items, which increases the cost for the importer and ultimately raises the price for the customer.

Tariffs are frequently employed to shield native businesses and jobs from international competition by lowering consumer interest in imported goods. Moreover, tariffs can be utilized to create cash for the government by collecting taxes on imported items. Tariffs, however, can also trigger retaliatory actions from other nations, harming commerce and relations internationally. As such, the application of tariffs is a complicated and frequently controversial subject in international trade policy. one of the main purposes of a tariff is to: reduce the price of imports to make them more affordable.

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Raise the price of an import above the world price.

Reduce the price of imports to make them more affordable.

Increase the supply of imports.

Compensate importers for losses due to fluctuating exchange rates.

Entrepreneurship ventures can take various forms, such as E-business, social entrepreneurship, cultural entrepreneurship, and innovative entrepreneurship, each with unique focuses and examples.

Entrepreneurship ventures refer to the various types of entrepreneurial endeavors, which can include E-business, social entrepreneurship, cultural entrepreneurship, and innovative entrepreneurship.

They are explained as follows:

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The Paris Union was established for the purpose of protecting patents.The Paris Union, also known as the International Union for the Protection of Industrial Property, is a treaty organization established by the Paris Convention for the Protection of Industrial Property, which was signed in Paris, France, on March 20, 1883.

The Union offers several global protections to patent holders, such as:Protection for patented items from duplication and unauthorized usage.A maximum period of patent protection.The right to be compensated for any violation of patent rights through legal action, among other things.

The main goal of the Paris Union was to establish a common standard for protecting intellectual property across multiple countries to reduce any problems with patents and reduce the costs involved in patenting the same product in different countries. The Paris Union also plays an important role in preventing patent pollution.

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The practice of a pharmaceutical firm, such as Bayzer, selling bonds to raise money for a new lab is called "corporate bond issuance."

What is Cooperate Bond?

A corporate bond is a debt security issued by a corporation to raise capital. When investors purchase corporate bonds, they are essentially lending money to the corporation in exchange for periodic interest payments and the repayment of the principal when the bond matures.

Corporate bonds typically have a higher yield than government bonds because they carry a higher risk of default. The creditworthiness of the corporation issuing the bond is a key factor in determining the bond's yield. Corporations with higher credit ratings are considered less risky and can issue bonds with lower yields, while corporations with lower credit ratings must offer higher yields to attract investors.

Corporate bond issuance is a common way for companies to raise capital to fund new projects, investments, or other business activities. When a company issues bonds, it is essentially borrowing money from investors who purchase the bonds, with the promise of paying back the borrowed amount with interest over time. The terms of the bond issuance, such as the interest rate, maturity date, and other conditions, are outlined in a bond prospectus, which is made available to potential investors.

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Among the given options, the one that is most likely to result in government failure is Option D "widespread government actions that favor some business firms and sectors of the economy relative to others."A government failure occurs when a government intervenes with an economy in a manner that worsens its efficiency or results in an undesirable outcome.

The policy can either fail to achieve its objectives, or it can cause a new problem. In this case, widespread government actions that favor some business firms and sectors of the economy relative to others would result in government failure. Government failure happens when the government intervenes in a market or economy in a manner that results in worsening efficiency or undesirable outcomes.

The policy can either fail to accomplish its goals or generate a new problem. The economic reasons for government failure include negative externalities, information asymmetry, and public goods. Based on the aforementioned explanations, we can conclude that the option "widespread government actions that favor some business firms and sectors of the economy relative to others" is most likely to result in government failure.

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The amount Alfred will have once he withdraws the money after 8 years is $8778.98 (approx).

The given compound interest formula is:

Amount = P × (1 + r/n)⁽ⁿˣt⁾

where,

Given, Alfred invests $3,500 into a mutual fund that earns 11%, compounding quarterly.

We need to find the amount Alfred will have once he withdraws the money after 8 years.

Principal amount = $3,50

Annual rate of interest = 11%

Compounding quarterly means n = 4 times a year.

Time period t = 8 yearsi.e. n = 4 and t = 8 years

Let us substitute the values in the formula:

Amount = P × (1 + r/n)⁽ⁿˣt⁾

Amount = 3500 × (1 + 0.11/4)⁽⁴ˣ⁸⁾

Amount = 3500 × (1 + 0.0275)³²

Amount = 3500 × (1.0275)³²

Amount = $8778.98 (approx)

Therefore, the amount Alfred will have once he withdraws the money after 8 years is $8778.98 (approx).

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The three trade barriers that can constrain a firm's ability to disperse productive activities are Tariffs, Non-tariff barriers and Technical barriers.

Trade barriers can constrain a firm's ability to disperse productive activities in three major ways.
1. Tariffs: These are taxes placed on goods and services entering a country. These taxes make imported goods more expensive than domestic goods, which can prevent firms from expanding production abroad.
2. Non-tariff barriers: These include quotas, customs restrictions, licensing regulations, and other measures that make it more difficult for firms to move goods and services into a country.
3. Technical barriers: These refer to rules and regulations that require goods and services to meet certain standards before they can be sold in a country. This can be a significant constraint on firms looking to expand their production and operations internationally.

These trade barriers  can constrain a firm's ability to disperse productive activities. Tariffs: A tariff is a tax on imports. It raises the cost of imported goods, making them less competitive with domestic products. Non-tariff barriers: They are a range of regulations and policies that governments use to discourage or restrict imports.

Some of the most common forms of non-tariff barriers include quotas, subsidies, and technical standards.Exchange rates: Exchange rates are the prices at which one country's currency can be exchanged for another country's currency. A firm may find it challenging to sell products in a foreign country if the exchange rate is unfavorable.

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The Installment contract entered into by W, age 17, with S, an adult, to buy a five-year-old car is voidable.

An installment contract is a deal where the buyer agrees to pay for goods or services over time, usually with interest or fees. It enables the buyer to purchase the item right away and pay for it in installments over a set time frame, usually monthly.

A contract is a legally binding agreement between two or more parties. It can be a written, oral, or implied agreement between the parties. A contract specifies the terms and conditions of the agreement that has been agreed upon by the parties.

The contract entered into by W, age 17, with S, an adult, to buy a five-year-old car is voidable. The contract is valid and binding if the seller was unaware of the buyer's age or if the seller believed the buyer was of legal age. The contract is voidable because W is considered a minor under the law, and minors are not legally authorized to make contracts.

As a result, W may, at his discretion, choose to terminate the contract, and the car would have to be returned to S, and the parties would have to unwind the transaction.

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Lay's decides to release a new Thai-flavored potato chip using the lay's brand name and logo. this strategy is known as Product Line Extension.

A product line is a group of related products that are similar to each other, but with slight differences. A company that manufactures a product line seeks to improve and expand it over time, but each product has its own unique set of characteristics. In the case of the example, the product line for Lay's potato chips would be a variety of flavors, such as Original, Barbecue, and Salt & Vinegar. The Thai-flavored potato chips are a new addition to the product line.

Each product in a line serves a specific purpose or meets a particular need, while also remaining consistent with the brand's quality and image. Companies frequently employ product line extension strategies to broaden their market share by offering additional product categories or flavors under the same brand name and logo.

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The constitutional guarantee that is designed to protect both individuals and business firms from arbitrary decision making by the government is Due Process.

What is Due Process?

Due process is a phrase used to refer to the legal obligations of the state to respect all legal rights owed to a person under the law. Due process is required in the United States by the Fifth and Fourteenth Amendments to the Constitution, which provide that no person shall be deprived of "life, liberty, or property" without due process of law. Arrange the following constitutional guarantees in order of importance:

Due process.

Equal protection of the law.

Freedom of speech.

Freedom of the press.

The order in which the above constitutional guarantees are arranged, starting with the most important, is as follows: Equal protection of the law. Due process. Freedom of speech. Freedom of the press.

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The doctrine of vicarious liability states that an employer can be held liable for the wrongful actions of its employees that are within the scope of their employment.

If an employee acts in a negligent or unlawful manner while conducting their job, their employer may be liable for any resulting damages. This can provide an incentive for employers to properly monitor their employees and ensure they act responsibly and according to the law.

The doctrine of vicarious liability can impose liability on an employer for the actions of its employees for several reasons. The doctrine of vicarious liability is a legal concept that allows one person to be held liable for the wrongful actions of another person.

Vicarious liability arises when a third party (such as an employee) causes harm or damage to another person (such as a customer or client) while acting within the scope of their employment.

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To achieve effective control over fixed asset additions, a company should establish activities that require: authorization and approval of major fixed asset additions. This option is answer D.

Authorization and approval of major fixed asset additions is essential for effective control over fixed asset additions in a company. The control is necessary to ensure that the purchase of fixed assets is done only for the benefit of the business.

It is also necessary to avoid wastage and ensure that the funds are put into optimal use. Authorization and approval of major fixed asset additions help ensure that the funds are put to the right use in the company.

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Complete question:

To achieve effective control over fixed asset additions, a company should establish activities that require:

A. Capitalization of the cost of fixed asset additions in excess of a specific dollar amount.

B.Performance of recurring fixed asset maintenance work solely by maintenance departmentemployees.

C. Any fixed asset additions that are not used in the business to be classified as investments.

D. Authorization and approval of major fixed asset additions.

A decrease in personal income taxes and an increase in government spending have different effects on consumer spending and unemployment in the short run.

The decrease in personal income taxes causes an increase in disposable income. When consumers have more disposable income, they tend to spend more on goods and services. An increase in consumer spending increases the aggregate demand, which results in increased employment opportunities. Therefore, a decrease in personal income tax will increase consumer spending and reduce unemployment in the short run.

An increase in government spending causes an increase in aggregate demand, which increases the employment rate. The increased government spending results in more money circulating in the economy. When consumers have more disposable income, they tend to spend more on goods and services. Increased spending on goods and services increases the employment rate, which reduces unemployment in the short run. Effects on Consumer Spending and Unemployment in the Short Run.

A decrease in personal income taxes and an increase in government spending have the same effect on consumer spending and unemployment in the short run. Both policies increase consumer spending, which increases aggregate demand, and results in increased employment opportunities. Therefore, both policies will have a positive effect on consumer spending and unemployment in the short run.

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The best description of the type(s) of information included in a strong-form efficient market is option B) historical and private.

In a strong-form efficient market, all information, including historical data and private (non-public) information, is already reflected in the stock prices, making it impossible for any investor to achieve abnormal returns consistently.

In a strong-form efficient market, investors cannot use any type of information to gain an advantage over other investors. This means that insider trading is not possible in a strong-form efficient market because all information, both public and private, is already reflected in the stock prices

Therefore,The best description of the type(s) of information included in a strong-form efficient market is option B) historical and private.

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Sales marketing should strive to increase sales by at least 12% in order to have the same effect as decreasing COGS by 1200. This can be achieved by creating a comprehensive sales strategy that identifies target markets, develops effective messaging and pricing, and implements effective tactics for increasing sales.

First, identify the target markets that are most likely to respond to the company’s offerings. Take into consideration the target audience’s age, gender, location, and other demographic factors.

Second, create effective messaging and pricing to capture the attention of the target market. Invest in developing an effective value proposition that positions the company’s product or service against competitors. Develop different pricing models to ensure that customers get the best possible deal.

Third, implement effective tactics to increase sales. This could include social media campaigns, email campaigns, search engine optimization (SEO), or even direct mail campaigns. Track the effectiveness of each tactic and adjust as needed.

By following these steps, sales marketing can increase sales by at least 12%, which will have the same effect as decreasing COGS by 1200.

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The managerial skills of an employee can also be considered as an intangible resource of a firm. Option D is correct.

Intangible resources are non-physical assets that add value to a firm but are not typically visible on its balance sheet. They are an essential component of a company's overall resources and capabilities, which contribute to its competitive advantage.

The managerial skills of an employee are an intangible resource of a firm because they are difficult to quantify and often rely on subjective assessments. A firm's managers and employees play a critical role in developing and implementing its strategies, managing operations, and creating a positive work culture that attracts and retains top talent.

Good management can improve a firm's performance, reduce costs, and enhance innovation and creativity. A company with strong managerial skills can better leverage its other resources, including tangible assets and human resources, to gain a competitive advantage and achieve long-term success. In conclusion, the managerial skills of an employee can also be considered as an intangible resource of a firm, along with other resources such as patents, trademarks, and brand reputation. Option D is correct.

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A toll good is a type of good that is non-excludable, meaning it is difficult or impossible to prevent people from using it, but is also partially or fully excludable, meaning that people can be charged a fee for using it.

A toll good is a type of economic good that is subject to a toll or fee for its use. Toll goods are often used in the context of transportation, where tolls are collected to pay for the construction and maintenance of roads, bridges, and tunnels. Toll goods can also refer to other types of infrastructure, such as waterways, telecommunications networks, and electricity grids, where users are charged fees to cover the costs of building and maintaining the system. Toll goods can be either public or private, and can be provided by governments, private companies, or a combination of both. The pricing of toll goods can vary depending on a range of factors, including the level of demand, the cost of construction and maintenance, and the availability of alternative routes or services.

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