When discussing the transport industry in your chosen country, it is important to consider the structure of their transportation industry, the strength and opportunities the industry presents to the economy and society, the major issues it faces, and potential solutions to overcome these issues.
The structure of the transportation industry in your chosen country should include an examination of the types of transportation systems they have in place, such as road, rail, air, and sea, and any other relevant infrastructure.
The strength and opportunities the transport industry presents to the economy and society should be discussed in terms of the job opportunities it creates, the increased mobility it provides, the improved access to markets and resources, the decreased emissions and pollution, and the potential for improved trade.
The major issues related to the transport industry in the respective country should be discussed. This can include topics such as congestion, infrastructure inadequacy, air pollution, safety issues, lack of access to certain services, and the need for better technology.
In conclusion, it is important to understand the structure of the transportation industry, the strength and opportunities it provides, the major issues it faces, and potential solutions to overcome these issues when discussing transport management in any chosen country.
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Instructions: Answer the following questions. Provide all your computations.Company ARL provides the following information on December 31, Year 1.Equipment Cost $100,000Purchases date January 1, Year 1Residual Value $0Useful Life 5 yearsFair Value at end of first year $84,000.At December 31, Year 3 the market value of the asset is $30,000.Requires: Using Revaluation Model of IAS 16 Proportional Method and Elimination Method to determine:1. Determine the new depreciation expense. (Year 2 and Year 3)
The new depreciation expense for Year 2 and Year 3 is $21,000 each. The expense for Year 2 and Year 3 is $16,000 each.
The revaluation model of IAS 16 allows for an asset to be revalued at fair value at the end of each reporting period. This means that the carrying amount of the asset is adjusted to reflect its current fair value.
Using the Proportional Method:
1. Calculate the new carrying amount of the asset at the end of Year 1.
Carrying amount at end of Year 1 = Fair value at end of Year 1 - Accumulated depreciation
= $84,000 - ($100,000 / 5) * 1
= $84,000 - $20,000
= $64,000
2. Calculate the new depreciation expense for Year 2 and Year 3.
New depreciation expense = (New carrying amount - Residual value) / Remaining useful life
= ($64,000 - $0) / 4
= $16,000
Therefore, the new depreciation expense for Year 2 and Year 3 is $16,000 each.
Using the Elimination Method:
1. Calculate the new carrying amount of the asset at the end of Year 1.
Carrying amount at end of Year 1 = Fair value at end of Year 1
= $84,000
2. Calculate the new depreciation expense for Year 2 and Year 3.
New depreciation expense = (New carrying amount - Residual value) / Remaining useful life
= ($84,000 - $0) / 4
= $21,000
Therefore, the new depreciation expense for Year 2 and Year 3 is $21,000 each.
In conclusion, using the Proportional Method, the new depreciation expense for Year 2 and Year 3 is $16,000 each. Using the Elimination Method, the new depreciation expense for Year 2 and Year 3 is $21,000 each.
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Discuss the following topic(s) Discuss the internal audit functions in Malaysian public sector organisation. Discuss the internal audit functions in Malaysian private sector organisation. Give examples on the differences of the internal audit function between public and private sector organisation.
The internal audit functions in Malaysian public sector organisations and Malaysian private sector organisations are similar in many respects. However, there are some distinct differences between the two.
In Malaysian public sector organisations, internal audit functions are usually mandated by the government and its regulations. The main focus of internal auditing in the public sector is to ensure that the resources and public funds are used efficiently and in compliance with the applicable laws and regulations. Internal auditors are also required to monitor the effectiveness of management and operational procedures, and to report their findings to the government and other stakeholders.
In Malaysian private sector organisations, internal audit functions are mainly focused on ensuring that the operations and procedures within the organisation are effective and adhere to the policies and procedures laid down by the organisation. Private sector organisations may also have additional requirements related to corporate governance, risk management and other areas. Internal auditors are responsible for evaluating these areas and reporting their findings to the senior management.
Examples of the differences between the internal audit functions in public and private sector organisations include: in public sector organisations, the internal audit function may be mandated by government regulations, while in private sector organisations, the internal audit function may be based on the company's own policies and procedures; in public sector organisations, the focus of internal audit is usually on ensuring that resources and public funds are used efficiently.
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How does agility as a key capability at Harley Davidson ensure their entrepreneurial responsiveness to external change?
(it is a strategic planning subject )
Agility as a key capability at Harley Davidson ensures their entrepreneurial responsiveness to external change by allowing them to quickly adapt to changing market conditions and customer demands.
By being agile, Harley Davidson is able to make quick decisions and pivot their strategy as needed in response to external changes.
For example, if there is a sudden shift in consumer preferences, Harley Davidson can quickly adapt their product line to meet these new demands. Additionally, if there are changes in the competitive landscape, such as new entrants or changes in competitor strategies, Harley-Davidson can quickly adjust their own strategy to remain competitive.
Overall, agility is a key capability at Harley Davidson because it allows them to stay ahead of external changes and maintain their competitive advantage. By being able to quickly adapt to changing conditions, Harley Davidson can continue to meet customer demands and stay ahead of the competition.
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How are california municipal bonds issued? Please go into detail
on how these munis are issued and circulated.
California municipal bonds are issued by the state or local governments in California to raise funds for public projects, such as building schools, highways, or sewer systems.
The process of issuing and circulating these bonds is as follows:
1. The state or local government decides to issue municipal bonds to fund a specific project. They will typically hire a financial advisor to help them with the process.
2. The government will then work with an underwriter, usually a bank or financial institution, to structure the bond offering and set the terms, such as the interest rate and maturity date.
3. Once the terms are set, the underwriter will market the bonds to potential investors. This may include institutional investors, such as pension funds and insurance companies, as well as individual investors.
4. Investors will then purchase the bonds, providing the government with the funds needed for the project.
5. The government will use the funds to complete the project, and will make periodic interest payments to the bondholders until the bonds mature.
6. Once the bonds reach their maturity date, the government will pay back the principal amount to the bondholders, and the bonds will be retired.
Overall, California municipal bonds are issued and circulated through a process that involves the state or local government, a financial advisor, an underwriter, and investors. The funds raised from the sale of these bonds are used to finance public projects, and the government will make periodic interest payments to the bondholders until the bonds mature.
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3. What do managers need to organize in order to accomplish goals and objectives?
Answer: Planning is the function of management that involves setting objectives and determining a course of action for achieving those objectives. (write this in your own words)
Explanation:
The notion of liquidity in finance is defined by an asset price response to traded quantities. More specifically, a liquid asset price exhibits minor changes as a result of major traded quantities, whereas an illiquid asset price exhibits major changes to minor-moderate trade quantities. Consider estimating the elasticity of demand for a particular publicly traded asset A denoted by q = 00 +01pi + ui where pi = In Pi, Pis the actual price, and qe = In Q? with Qdenoting the quantity of shares demanded by investors, and that each i = 1,..., N represents a quantity-price pair (94, Pi). Note that the quantities demanded characterise willingness to purchase, given all possible prices pi, which is not directly observable in financial market datasets. The term u; represents other factors besides price that affect demand, such as investors wealth, personal valuation, etc. The market's existing outstanding supply of shares equation is in the same form, and is given by 4 = Bo + BiPi + 0; where the term vi represents the factors that affect supply, such as underlying company's performance, sales, access to financing, union status, etc. Assume first, that the two error terms are uncorrelated, and second that the equilibrium condition 9H = q* = 4: holds indicating that observed quantities collect both demand and supply sides characteristics, then: (3.1) Derive the the reduce form system in terms of pi and qi. This indicates setting a = 4= qi and solving the demand and supply equations for pair (qi,pi) explicitly as functions of all other parameters included in the two equations (00, 01, Bo, B1, ui, vi). (3.2) In relation to explicit expressions obtained in (3.1) for Pi and qi, what are the terms var(pi), var(qi) and cov(pi.qi) — simplify as much as possible. (3.3) Show that the ordinary least squares estimator resulting from the regression of qi on piis biased for both structural parameters a, and B.
The notion of liquidity in finance is defined by an asset price response to traded quantities. More specifically, a liquid asset price exhibits minor changes as a result of major traded quantities, whereas an illiquid asset price exhibits major changes to minor-moderate trade quantities.
In relation to estimating the elasticity of demand for a particular publicly traded asset A denoted by qi = α0 + α1pi + ui where pi = In Pi, Pi is the actual price, and qe = In Q? with Q denoting the quantity of shares demanded by investors, and that each i = 1,..., N represents a quantity-price pair (qi, pi):
(3.1) The reduced form system in terms of pi and qi can be derived by setting a = qi and solving the demand and supply equations for pair (qi,pi) explicitly as functions of all other parameters included in the two equations (α0, α1, β0, β1, ui, vi).
(3.2) In relation to the explicit expressions obtained in (3.1) for pi and qi, the terms var(pi), var(qi) and cov(pi, qi) are given by: var(pi) = (α1 + β1)2var(qi) + σu2, var(qi) = σv2 and cov(pi, qi) = (α1 + β1)σuσv.
(3.3) The ordinary least squares estimator resulting from the regression of qi on pi is biased for both structural parameters a, and B. This is because the estimator does not take into account the effects of the other factors that influence the demand and supply equations,
Such as investors wealth, personal valuation, underlying company's performance, sales, access to financing, union status, etc. Thus, it is not possible to accurately estimate the structural parameters a, and B, solely by the use of the ordinary least squares estimator.
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(a) Evaluate the impacts of Suez Canal incident to global businesses and supply chain. [30 marks] (b) Examine the freight options and strategies that businesses can consider when mitigating the risks. Support your answer with examples. [30 marks]
(a) The Suez Canal incident had a significant impact on global businesses and supply chains. One of the main impacts was the disruption of global trade, as the canal is a major artery for global shipping.
This led to delays in the delivery of goods and raw materials, which affected businesses and consumers around the world. Additionally, the incident caused a spike in shipping costs, as companies had to find alternative routes or wait for the canal to be cleared.
This increase in costs was passed on to consumers in the form of higher prices for goods. Another impact was the disruption of supply chains, as many businesses rely on the Suez Canal for the transport of goods and raw materials. This led to shortages of certain products and difficulties in meeting demand.
(b) To mitigate the risks of incidents like the Suez Canal, businesses can consider a variety of freight options and strategies. One option is to diversify their supply chains and use multiple routes for shipping goods.
This can help reduce the impact of disruptions on one route. Another strategy is to maintain a buffer stock of goods and raw materials, which can help mitigate the impact of delays in shipping. Businesses can also consider using alternative modes of transportation, such as air freight, to avoid disruptions in shipping.
Additionally, businesses can invest in supply chain visibility and tracking technologies, which can help them better anticipate and respond to disruptions. Examples of companies that have successfully implemented these strategies include Amazon, which maintains a large buffer stock of goods, and Maersk, which uses multiple routes and modes of transportation for shipping goods.
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RESPOND IN 175 WORDS
There are many capital project funds. Roadway, highways, improvements on roads and infrastructures are examples of Capital Project Funds. The purpose is specific funding to a project with an allocated budget estimated. A debt service fund is a reserve for fees and obligatory expenditures to be paid on time. It is a net to the project funding. So it stays on schedule. Having this sort of reserve lowers the risk on specific funding. A Permanent Fund is a fund that is set up and maintain by state and local government for various funding. An example is the Alaskan Permanent Fund. The State's generated revenue from natural resources, mainly oil, that is used and revenue generated a percentage of this is set aside as a portfolio for investment which are then turn around to eligible Alaskans as dividends from this generated revenue. This permanent fund was established in the late 1970's by the Alaskan State. The difference between government-wide financial statements and fund-basis financials is the government-wide financials give all contributing funding and is very detailed and similar to a business Income Statement, while fund-basis statement only shows a time period of specific funding from the government and represents a modified accrual accounting transactions .
Capital project funds are used to fund large-scale infrastructure projects such as roads, highways, and other improvements.
These funds are allocated specifically for these projects and have a set budget. Debt service funds are used to pay for fees and other obligatory expenditures related to the project. These funds help to ensure that the project stays on schedule and lowers the risk of running out of funding. Permanent funds are set up by state and local governments to provide ongoing funding for various projects. An example of this is the Alaskan Permanent Fund, which is funded by revenue generated from the state's natural resources and is used to provide dividends to eligible Alaskans.
The main difference between government-wide financial statements and fund-basis financials is the level of detail provided. Government-wide financial statements provide a comprehensive view of all funding sources and expenditures, similar to a business income statement. Fund-basis financials, on the other hand, only provide information on specific funding sources and expenditures for a set period of time and use modified accrual accounting transactions. This means that fund-basis financials do not provide as much detail as government-wide financial statements, but they can still be useful for understanding the financial health of a specific project or fund.
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What monthly payment is required to pay off a $61,000 loan in eight years if the interest rate on the loan is 9.0% compounded: (Do not round intermediate calculations and round your final answers to 2 decimal places.)
Required payment a. Annually $ b. Semiannually $ c. Quarterly $ d. Monthly $
The monthly payment is required to pay off a $61,000 loan in eight years if the interest rate on the loan is 9.0% compounded:
a. Annually: $10,425.61
b. Semiannually: $5,181.06
c. Quarterly: $2,576.05
d. Monthly: $ 832
To calculate the monthly payment required to pay off a $61,000 loan in eight years at a 9.0% interest rate compounded, we can use the formula:
P = (rPV) / [1 - (1 + r)^-n]
Where P is the required payment, r is the interest rate per period, PV is the present value of the loan, and n is the number of periods.
Since we are looking for the monthly payment, we need to adjust the interest rate and number of periods to reflect this. The monthly interest rate is 9.0% / 12 = 0.0075 and the number of monthly periods is 8 years * 12 months/year = 96 months.
Plugging these values into the formula, we get:
P = (0.0075 * 61,000) / [1 - (1 + 0.0075)^-96]
P = 915.75 / 0.4367
P = $2,097.47
Therefore, the required monthly payment to pay off the loan is $2,097.47.
The required payments for the other compounding periods are as follows:
a. Annually: P = (0.09 * 61,000) / [1 - (1 + 0.09)^-8] = $10,425.61
b. Semiannually: P = (0.045 * 61,000) / [1 - (1 + 0.045)^-16] = $5,181.06
c. Quarterly: P = (0.0225 * 61,000) / [1 - (1 + 0.0225)^-32] = $2,576.05
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How can the framework of multiculturalism be linked to help
preserve and conserve the Rice Terraces and the culture of the
indigenous people or the ifugao?
The framework of multiculturalism can help preserve and conserve the Rice Terraces and the culture of the Ifugao by recognizing and protecting the heritage of the indigenous people. It encourages respect for different cultural traditions and views, which can help to preserve the historical sites and culture of the Ifugao.
First, multiculturalism recognizes and values the diversity of cultures within a society. This means that the unique culture and traditions of the Ifugao people are seen as valuable and worthy of preservation. By valuing and respecting the Ifugao culture, efforts can be made to ensure that their traditions and way of life are protected and passed down to future generations.
Second, multiculturalism promotes the idea of cultural exchange and learning from different cultures. This means that people from other cultures can learn about the Ifugao culture and the importance of the Rice Terraces. By raising awareness about the significance of the Rice Terraces and the Ifugao culture, more people will be motivated to help preserve and conserve them.
Third, multiculturalism encourages the inclusion and participation of all members of society. This means that the Ifugao people should be involved in decision-making processes related to the preservation and conservation of the Rice Terraces and their culture. By including the Ifugao people in these processes, their voices and perspectives can be heard and taken into consideration.
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You
are about to buy a car. Using Simon’s (1977) four phases model,
describe your activities at each step in making decision.
At the first phase, orientation, you will gather all the information needed to make a decision.
This includes researching the type of car that would best fit your lifestyle and budget, researching different dealerships and pricing information, and any other information that will help you to decide which car to buy.
At the second phase, exploration, you will narrow down your choices. You will compare different cars and different dealerships to see which one best meets your needs and budget. You will also research additional information like financing options and warranties.
At the third phase, selection, you will make a decision. This is the step where you choose the car and the dealership to buy it from.
At the fourth phase, implementation, you will complete the purchase. This includes completing the paperwork, making payments, and taking possession of the car.
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pletion Status: Competitive advantage also acompanies distinctive capabilities or excellence in broader business processes. True O False QUESTION 34 When a firm tailors a product to suit an individual
True.Competitive advantage also acompanies distinctive capabilities or excellence in broader business processes.
Competitive advantage is an advantage that a company has over its competitors, such as cost structure, product offering, distribution network, or customer support.
Distinctive capabilities are the unique abilities or resources that a company possesses that set it apart from its competitors. These capabilities may include superior technology, skilled employees, or efficient manufacturing processes. By tailoring a product to suit an individual customer's needs, a company can create a competitive advantage by offering a unique and personalized product or service. This can help the company differentiate itself from its competitors and gain a competitive edge in the marketplace.Thus the statement is true.
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All options are European and expire in one year, there are no dividends, and the effective annual (simple) interest rate is 25%. The stock price is $62, and here are European call option prices with different strikes.
Strike Call Price
Kodak 60 16
70 ? (Did not trade)
75 5
Proposition 2 shows that the missing call option with a $70 strike price must sell for more than $6. Suppose that you could buy this option for $5.50. How could you create an arbitrage? What would your arbitrage cash flows be if the stock price fell to $60 at expiration, if the stock price rose to $70, or if the stock price rose to $80?
Proposition 3 shows that the missing call option with a $70 strike price must sell for less than $8.67. Suppose that you could sell this option for $9. How could you create an arbitrage? What would your arbitrage cash flows be if the stock price fell to $60 at expiration, if the stock price rose to $70, or if the stock price rose to $80?
To create an arbitrage in the first scenario, buy the call option with a $70 strike price for $5.50 and sell it with a $75 strike price for $5. To create an arbitrage in the second scenario, sell the call option with a $70 strike price for $9 and buy it with a $60 strike price for $16.
To create an arbitrage in the first scenario, you could buy the call option with a $70 strike price for $5.50 and sell the call option with a $75 strike price for $5. This would create a net cash inflow of $0.50. If the stock price fell to $60 at expiration, both options would expire worthless and your arbitrage cash flow would be $0.50.
If the stock price rose to $70, the $70 call option would be worth $0 and the $75 call option would still be worth $0, so your arbitrage cash flow would be $0.50. If the stock price rose to $80, the $70 call option would be worth $10 and the $75 call option would be worth $5, so your arbitrage cash flow would be $0.50 + $10 - $5 = $5.50.
To create an arbitrage in the second scenario, you could sell the call option with a $70 strike price for $9 and buy the call option with a $60 strike price for $16. This would create a net cash inflow of $7. If the stock price fell to $60 at expiration, both options would expire worthless and your arbitrage cash flow would be $7.
If the stock price rose to $70, the $70 call option would be worth $0 and the $60 call option would be worth $10, so your arbitrage cash flow would be $7 + $10 - $16 = $1. If the stock price rose to $80, the $70 call option would be worth $10 and the $60 call option would be worth $20, so your arbitrage cash flow would be $7 + $20 - $16 = $11.
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Suppose you are going to present a business proposal before
three senior managers of a company. What should you do as part of
the preparation and composition of the proposal?
There are several key steps you should take when preparing and composing a business proposal to present before three senior managers of a company are research the company, organize your ideas, be concise and to the point, use visuals and proofread and edit.
1. Research the company: Before you begin writing your proposal, it's important to have a thorough understanding of the company and its needs. This will help you tailor your proposal to better meet the company's goals and objectives.
2. Organize your ideas: Make an outline of your proposal and organize your ideas logically. This will help you stay on track and ensure that your proposal is clear and easy to understand.
3. Be concise and to the point: Keep your proposal brief and focused. Avoid including extraneous details that may distract from your main message.
4. Use visuals: Consider including charts, graphs, or other visuals to help illustrate your points and make your proposal more engaging.
5. Proofread and edit: Make sure your proposal is free of errors and typos. This will help ensure that your proposal is professional and polished.
By following these steps, you can create a well-prepared and effective business proposal that will impress the senior managers and help you achieve your business goals.
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18. John signed a 90-day note with a face value of $6,000 and a
discount rate of 18.57%. How much did the John receive from the
bank? (ordinary time)
To find out how much John received from the bank, we need to calculate the discount amount and subtract it from the face value of the note.
Here are the steps to do so:
1. Calculate the discount amount:
Discount amount = Face value x Discount rate x Time
= $6,000 x 18.57% x (90/360)
= $6,000 x 0.1857 x 0.25
= $277.65
2. Subtract the discount amount from the face value:
Amount received = Face value - Discount amount
= $6,000 - $277.65
= $5,722.35
Therefore, John received $5,722.35 from the bank.
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Jargon Rapid Growth is a mutual fund that has traditionally accepted funds from new investors and issued new shares at net asset value. Jeremy Jargon manages the fund himself and has become concerned that its level of assets has become too high for his management abilities. He issues a statement that Jargon will no longer accept funds from new investors, but will continue to accept additional investments from current shareholders. Which of the following is true about Jargon Rapid Growth fund?
A. Jargon has always been a closed-end fund and will remain a closed-end fund.
B. Jargon used to be an open-end fund but has now become a closed-end fund.
C. Jargon has always been an open-end fund and will remain an open-end fund.
D. Jargon is violating SEC policy by refusing to accept new investors.
E. Jargon is an open-end fund but would change to a closed-end fund if it wouldn't accept additional funds from current investors.
Jargon has always been an open-end fund and will remain an open-end fund. (C)
Jargon Rapid Growth is a mutual fund that has traditionally accepted funds from new investors and issued new shares at net asset value, which is a characteristic of an open-end fund.
Even though Jargon has decided to no longer accept funds from new investors, it will continue to accept additional investments from current shareholders, which means that it will remain an open-end fund.
A closed-end fund, on the other hand, issues a fixed number of shares and does not accept additional investments from new or current investors. Therefore, option C is the correct answer.
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the yield to maturity is the discount rate at whicha bondspromised payments equal its
The yield to maturity (YTM) is the discount rate at which a bond's promised payments equal its current market price.
It is a measure of the bond's return on investment and is used by investors to compare the profitability of different bonds. The YTM takes into account the bond's current market price, its face value, the coupon rate, and the time until maturity. By calculating the YTM, investors can determine the bond's true yield and make informed investment decisions. It is important to note that the YTM is an estimate and may not accurately reflect the bond's actual return, especially if the bond is called or sold before it reaches maturity.
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Organizations are deliberately designed and coordinated. How can
this organizational reality influence diversity in organizations?
You can interpret diversity from multiple perspectives.
200-300 words
Organizations are deliberately designed and coordinated in order to achieve specific goals and objectives. This organizational reality can have a significant influence on diversity in organizations in a number of ways.
First, the design and coordination of an organization can influence the diversity of its workforce. For example, if an organization is designed in such a way that it values and promotes diversity, then it is more likely to attract and retain a diverse workforce.
This can be achieved through the implementation of diversity policies, training programs, and other initiatives that promote diversity and inclusion.
Additionally, the coordination of an organization can also influence the diversity of its workforce by creating an environment that is supportive of diversity and encourages collaboration and teamwork among employees with different backgrounds and perspectives.
Second, the design and coordination of an organization can also influence the diversity of its products and services.
For example, if an organization is designed to be customer-centric and values the input of its customers, then it is more likely to create products and services that meet the diverse needs and preferences of its customers.
This can be achieved through the implementation of market research and customer feedback programs, as well as the inclusion of diverse perspectives in the product development process.
Overall, the design and coordination of an organization can have a significant influence on diversity in organizations.
By promoting diversity and inclusion in the workforce, as well as in the products and services that an organization offers, organizations can create a more inclusive and diverse environment that benefits both employees and customers.
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Khalid invested $10,000 in year 2008. The investment worth 21,000 in 2017. What is the annual interest rate? i ? Answers: 7.70% N=2017-2008 = 9 9.78% 12.22% 8.59%
The annual interest rate of Khalid's investment is 8.4%.
The annual interest rate of Khalid's investment can be found using the formula for compound interest: A = P(1 + r)n[tex]x^{2}[/tex], where A is the final amount, P is the principal, r is the annual interest rate, and n is the number of years.
In this case, A = $21,000, P = $10,000, and n = 2017 - 2008 = 9. We can plug these values into the formula and solve for r:
$21,000 = $10,000(1 + r)9[tex]x^{2}[/tex]
2.1 = (1 + r)9[tex]x^{2}[/tex]
Take the 9th root of both sides:
1.084 = 1 + r
Subtract 1 from both sides:
r = 0.084
Multiply by 100 to convert to a percentage:
r = 8.4%
Therefore, the annual interest rate of Khalid's investment is 8.4%.
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-Explain why elementary and secondary schools managed foodservice is important to this industry/facility, how much money theymake and how many people do they serve?
Elementary and secondary schools managed foodservice is important because it provides healthy meals to students who may not have access to them otherwise. It generate approximately $23 billion in revenue each year. It approximately 30 million students each day.
Elementary and secondary schools managed foodservice is important to this industry/facility because it provides healthy meals to students who may not have access to them otherwise. This not only supports the health and well-being of students, but also helps to create a positive learning environment by reducing hunger and improving focus.
School foodservice programs also have a significant economic impact on the industry. According to the School Nutrition Association, school foodservice programs generate approximately $23 billion in revenue each year. This money is used to purchase food and supplies, pay employees, and support other school programs.
In terms of the number of people served, school foodservice programs provide meals to approximately 30 million students each day. This includes breakfast, lunch, and after-school snacks. These meals are crucial for the health and development of students, and play an important role in supporting the overall mission of the education system.
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b) Managers need to consider moving towards becoming a learning organisation if they want to improve employee performance. As an HR consultant in this merge, suggest a model that the organisation can implement in moving towards becoming a learning organisation. (10)
A learning organization is one that encourages and promotes learning and development at all levels. To move towards becoming a learning organization, managers should consider implementing a model such as the 4-E Learning Model.
This model is composed of four elements: Enabling, Experimenting, Exploring, and Extending.
Enabling refers to creating a supportive environment for learning and development, by providing resources and opportunities to learn.
Experimenting involves taking risks and challenging assumptions, while
Exploring means uncovering new knowledge and ideas to apply to existing processes.
Extending is the final element and is focused on applying the knowledge acquired from learning and experimentation to continuously improve employee performance.
By implementing this 4-E Learning Model, managers can move towards creating a learning organization which will ultimately lead to improved employee performance.
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Susan was recently appointed as a non-executive member of the internal audit committee of ABC Berhad, a public listed company producing complex engineering products. Barney is the executive finance director who chairs the committee, had always viewed the purpose of internal audit as primary financial in nature and as long as financial controls are seen to be fully in place, he is less concerned with other aspects of internal control. When Susan asked about operational controls in the production facility Barney said that these were not the concern of the internal audit committee. This, he said, was because as long as the accounting systems and financial controls were fully functional., all other systems may be assumed to be working correctly.
Susan, however, was concerned with the operational and quality controls in the production facility. She spoke to production director Aaron, and asked if he would be prepared to produce regular reports for the internal audit department on levels of specification compliance and other control issues. Aaron said that the internal audit department had always trusted him because his reputation as a manager was very good. He said that he had never been asked to provide compliance evidence to the internal audit department and saw no reason as to why he should start doing so now.
At board level, the non-executive chairman, George, said that he only instituted the internal audit department in the first place in order to be seen to be in compliance with the stock market’s requirement that ABC Berhad should have one. He believed that the internal audit department didn’t add materially to the company. They were, he believed, one of those ‘outrageous demands’ that regulatory authorities made without considering the consequences in smaller companies nor the individual needs of different companies. He also complained about the need to have an internal auditor. He said that ABC Berhad used to have a full time internal auditor but when he left a year ago, he wasn’t replaced. The audit committee didn’t feel it needed an internal auditor because Barney believed that only financial control information was important and he could get that information from his management accountant.
Susan asked George if he recognized that the company was exposing itself to increase market risks by failing to have an effective audit committee. George said he didn’t know what a market risk was.
Internal control and audit are considered to be important parts of sound corporate governance.
Required:
a. Explain the organizational factors that determine the need for internal audit in public listed companies. b. Criticise the internal audit arrangements at ABC Berhad as described in the case scenario.
a. The need for internal audit in public listed companies is determined by several organizational factors, including the size and complexity of the company, the nature of its business. b. The internal audit arrangements at ABC Berhad are inadequate and ineffective for several reasons.
(a) Larger and more complex companies typically require more extensive internal audit functions to ensure that all aspects of the business are operating effectively and efficiently. Companies in highly regulated industries, such as financial services or healthcare, also require robust internal audit functions to ensure compliance with applicable laws and regulations.
Additionally, companies with higher levels of risk, such as those operating in volatile markets or with complex supply chains, require more rigorous internal audit functions to ensure that risks are properly managed.
(b) The internal audit arrangements at ABC Berhad are inadequate and ineffective for several reasons. First, the company lacks a clear understanding of the role and purpose of internal audit, as evidenced by Barney's narrow focus on financial controls and George's view that the internal audit department is an unnecessary burden.
This lack of understanding undermines the effectiveness of the internal audit function and prevents it from providing meaningful oversight of the company's operations. Second, the company lacks proper oversight of its internal audit function, as evidenced by the fact that it has been operating without an internal auditor for a year and that the audit committee is not actively engaged in overseeing the internal audit function.
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1. Explain why external capital and not income from
operations?
2. Explains the concept of cost of capital and how it serves
companies.
3. Argues the importance of the Cost of Capital.
1. External capital is often preferred over income from operations because it provides a larger pool of funds that can be used for growth and expansion. Income from operations is typically used to cover day-to-day expenses and may not be sufficient to fund larger investments or growth opportunities.
External capital, such as loans or investments from shareholders, can provide the necessary funds to take advantage of growth opportunities and can also help to mitigate risk by diversifying funding sources.
2. Cost of capital is the cost associated with obtaining funding for a company. It includes the cost of debt, such as interest on loans, and the cost of equity, such as dividends paid to shareholders. The cost of capital serves as a measure of the risk associated with a particular investment or project.
Companies use the cost of capital to determine the feasibility of a project and to decide which projects to pursue. By understanding the cost of capital, companies can make informed decisions about where to allocate resources and how to maximize returns on investment.
3. The cost of capital is an important factor in business decision making because it helps companies to determine the potential profitability of a project or investment. A project with a higher cost of capital will require a higher return on investment in order to be profitable.
Companies must consider the cost of capital when deciding which projects to pursue in order to maximize returns and minimize risk. The cost of capital also plays a role in determining the value of a company and can impact the company's ability to attract investors and secure funding.
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Within our forecasting model we do not make "forecasting assumptions", but rather we make "forecasting parameter choices." Briefly, but concisely, describe the difference between "forecasting assumptions" and "forecasting parameter choices."
The difference between "forecasting assumptions" and "forecasting parameter choices" lies in the level of control and certainty that we have over these two aspects of the forecasting model.
Forecasting assumptions are beliefs or ideas that we have about the future that cannot be proven or disproven until the future actually happens. These assumptions are typically based on past experiences, current trends, and expert opinions, and are used to make predictions about what will happen in the future. For example, a company might assume that demand for its products will increase in the future based on past sales trends and current market conditions. On the other hand, forecasting parameter choices are decisions that we make about how to set up and run the forecasting model.
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ce that the equilibrium price for a soda is 300 SAR in order to make its cities happy, the government imposes a price culing of 2.50 SAR What is the spected result of this action?
A. Soda surplus
B. No change in the market
C. Price inflation
D. Soda shortage
The expected result of the government's price ceiling of 2.50 SAR is a soda shortage. The correct answer is option d.
it will lead to Soda shortage because the price ceiling of 2.50 SAR is lower than the equilibrium price of 300 SAR. A price ceiling set below the equilibrium price creates an artificial shortage in the market because the quantity demanded is greater than the quantity supplied at that price.
This leads to a soda shortage as demand for the soda is greater than the supply available.
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Four Squares Productions, a firm hired to coordinate the release of the movie Pirates of the Caribbean: On Stranger Tides (starring Johnny Depp), identified 16 activities to be com- pleted before the release of the film. a) How many weeks in advance of the film release should Four Squares have started its marketing campaign? What is the critical path? The tasks (in time units of weeks) are as follows CHAPTER 3 PROJECT MANAGEMENT 97 MOST IMMEDIATE OPTIMISTIC LIKELY PESSIMISTIC TIME TIME TIME ACTIVITY PREDECESSOR(S) 3.5 12 10 13 4 5.5 7.7 9.9 12 4 6.5 F, G, H J, K, L I, M b) What is the probability of completing the marketing campaign in the time (in weeks) noted in part a? c) If activities I and J were not necessary, what impact would this have on the critical path and the number of weeks needed to complete the marketing campaign?
Based on computations, the firm should start 33 weeks ahead.
How to solve(a)
Critical path method
Forward pass
ES of the starting activities = 0ES of all other activities = Max. (EF of their immediate predecessors)EF of an activity = Its ES + Its durationBackward pass
LF of ending activities = Max (all EFs)LF of all other activities = Min. (LS of their immediate successors)LS of an activity = Its LF Its durationSlack = LF - EF
Activity a m b te-(a+4m+8)/6 σ=(b-a)/6 par = σ2 ES EF LS LF Slack\n0 2.17 10.13 12.30 10.13\n0 3.50 11.88 15.38 1.88\n0 11.83 0.
Note that the critical path is constituted by the activities with zero slack. So, the critical path is C-H-M-O and the expected duration (LF of 'O') is 32.05 weeks.
So, the firm should start 33 weeks ahead.
Calculations
A B C DE\nar = σ\nEF\n=L3.J3\nし4-14\n33.54\n10 12 13\n=(C4+4*D4+E4)/6\n=(CS+4*D5+E5)/6\n=(E4-C4)/6-4^2\n=(E5-C5)/6 -G5^2\nO\nO\n-L7-J7\n5\n9
(b)
The probability of finishing the campaign in 32.05 weeks is 50% always as this is the mean of the distribution.
For 33 weeks, the probability can be computed as:
=NORMDIST(33, 32.05, σcrit, 1)
If we add up the variances of C, H, M, and O, it will be close to 1.0. So, take σcrit = sqrt(1) = 1
So, Pr(completion <= 33 weeks) = NORMDIST(33, 32.05, 1, 1) = 82.9%
(c)
Nothing, because these are not critical activities.
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What system of government would you introduce into south africa right now if you were elected as president. Discuss why your system would you benefit all people of this country
A federal form of government is one that South Africa might find advantageous.
This arrangement gives the regions more autonomy by dividing power between a central government and regional governments. As regional governments could address the particular requirements of their communities, this could aid in addressing the problem of inequality in the nation.Additionally, by providing for more diverse political representation and accommodating a wider variety of political beliefs, a federal system may help to maintain political stability. By encouraging regional competition and more local decision-making, it may also encourage economic development. The current political system and constitution would need to be significantly changed in order to adopt a federal system, and those who profit from the current centralised government are likely to be strongly opposed.Ultimately, any system of government should prioritize the needs and well-being of all citizens, regardless of their background or social status. It is important to carefully consider the potential benefits and drawbacks of any proposed system of government and to engage in open and transparent dialogue with all stakeholders to ensure that the voices of all citizens are heard and respected.
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The Boeing Company has common stock that currently sells for $35. The company’s next dividend is expected to be $2.45 and its growth rate is a constant 4 percent. If Boeing issues new common stock, flotation costs will be 12.5 percent. What is Boeing’s component cost of new common equity?
The component cost of new common equity for the Boeing Company is $35.26, which is the sum of the cost of retained earnings and the flotation cost.
Boeing’s component cost of new common equity is the sum of its cost of retained earnings and its flotation cost. The cost of retained earnings can be calculated using the dividend growth model, which states that the cost of retained earnings is equal to the next dividend per share, divided by the difference between the growth rate and the required rate of return. In this case, the cost of retained earnings is $2.45/$(0.04-0.12)= $30.88.
The flotation cost is the cost incurred when issuing new common stock. It is calculated by multiplying the percentage of flotation cost (12.5%) by the market price of the stock ($35). Thus, the flotation cost is $4.38.
Therefore, the component cost of new common equity is the sum of the cost of retained earnings and the flotation cost, which is equal to $30.88 + $4.38 = $35.26. This is the cost that Boeing will incur when issuing new common stock.
In conclusion, the component cost of new common equity for the Boeing Company is $35.26, which is the sum of the cost of retained earnings and the flotation cost. The cost of retained earnings is calculated using the dividend growth model, while the flotation cost is calculated by multiplying the percentage of flotation cost by the market price of the stock.
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Carl Draper is operating the training service business, Draper Consulting, in Sydney. He completed the following transactions during the month of December: Dec 1 Received $18,000 cash and a land valued at $90,000 by Carl Draper, the owner. Dec 3 Provided training service to the client at $18,000 and received 2/3 amount of cash immediately. Dec 5 Paid last-month salary to employee, $50,000. Dec 10 Paid cash for a Dell computer, $18,000. This equipment is expected to remain in service for five years. Dec 15 Officially launched a new branch in Melbourne. Dec 15 Borrowed money from ADT Bank for the future plan of investment at $60,000. Dec 17 Purchase supplies on credit, $900 Dec 19 Perform consulting service for a client on credit, $1,500 Dec 20 The secretary loaned money form Carl at $20,000. Dec 22 Acquired a new building for business office at $100,000, half paid cash immediately, half used from the loan of bank. Dec 30 Carl withdrew cash from the business for his personal petrol at $200. Dec 30 Paid full cash to the credit supplier on transaction Dec 17. Dec 31 Received the remaining cash from client that provided service on Dec 3. Dec 31 Received the electricity bill of $800 for December and the accountant promised to paid the first date of next month. Dec 31 Performed service for a client and received cash of $1,100
During December, Draper Consulting received cash and land from the owner, provided training and consulting services to clients for cash and credit, purchased a computer and a building, borrowed money from the bank, paid salaries and bills, and had a personal withdrawal by the owner.
Draper Consulting's transactions for the month of December are as follows:
Dec 1: Received $108,000 ($18,000 cash and $90,000 land) from the owner, Carl Draper.
Dec 3: Provided training services to a client for $18,000 and received $12,000 (2/3 amount) in cash immediately.
Dec 5: Paid last month's salary to employee for $50,000.
Dec 10: Purchased a Dell computer for $18,000, which is expected to remain in service for five years.
Dec 15: Launched a new branch in Melbourne.
Dec 15: Borrowed $60,000 from ADT Bank for future investment plans.
Dec 17: Purchased supplies on credit for $900.
Dec 19: Performed consulting services for a client on credit for $1,500.
Dec 20: The secretary loaned $20,000 from Carl.
Dec 22: Acquired a new building for the business office for $100,000, paying half in cash and half with the bank loan.
Dec 30: Carl withdrew $200 cash from the business for his personal petrol.
Dec 30: Paid the full amount of $900 to the credit supplier from the transaction on Dec 17.
Dec 31: Received the remaining $6,000 ($18,000 - $12,000 received on Dec 3) from the client for the training services provided.
Dec 31: Received the electricity bill of $800 for December, which the accountant promised to pay on the first day of the next month.
Dec 31: Performed consulting services for a client and received $1,100 in cash.
Overall, the business received cash and a land from the owner, provided services to clients for cash and credit, purchased a computer and a building, borrowed money from the bank, paid salaries and bills, and had a personal withdrawal by the owner.
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how is simple interest different from compound interest?
A. compound interest is not paid on the principal, or initial deposit.
B. simple interest is paid on the original deposit plus any interest earned.
C. compound interest is only paid on the principal, or initial deposit.
D. Simple interest is only paid on the principal, or initial deposit.
Simple interest is frequently a fixed proportion of the outstanding sum financed or lent or given away over a defined time period. When present value builds up and is then added to the accumulated interest from earlier periods, borrowers are forced to pay duty on principal in addition to principal.
Why is compound interest different from simple interest?On the principal, or original loan amount, of a loan, simple interest is calculated. Since compound interest is computed using that both original and the interest paid from previous periods, it is regularly alluded to as "credit on interest".
How does simple interest differ from compound interest?What separates compound interest from simple interest? Simple interest just takes into account the principal for computing interest charges, but compound interest considers both the outstanding amount and all prior interest charged.
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