As a result of rising property prices, ABC bought four (4) buildings during the current period to benefit from potential long term capital appreciation. This is the first time, ABC engaged in investment property. The board of directors are aware that they can measure the buildings using either the fair value model or the cost model. However, they are concerned about the impact that this choice will have on the analysis of ABC’s financial statements – Profit or Loss, Financial Position & Cash flow.
You are required to: Discuss the potential impact which this choice in accounting policy will have on investors’ ratios analysis of ABC’s financial statements.
Submission format:
1. Brief relevant discussion on: Key definition, Recognition, Measurement & Disclosure/Presentation of IAS40.
2. Propose how ABC can account for the above transactions in accordance with the above IASs/IFRSs/MFRSs and its impact on the financial statements

Answers

Answer 1

The choice between the cost model and fair value model in accounting for investment properties will impact financial ratios. The fair value model may result in more volatile property values affecting liquidity ratios, while the cost model may not reflect the true value impacting profitability ratios.

1. Key definition, Recognition, Measurement & Disclosure/Presentation of IAS 40:

IAS 40 is the International Accounting Standards Board (IASB)'s standard for Investment Property. It specifies the accounting procedures for investment property, which is defined as land or buildings held (by the owner or the lessee under a finance lease) to gain rentals or for capital appreciation or both. The standard requires entities to disclose the fair value of their investment property, the method used to determine the fair value, and the methods and significant assumptions used in determining the fair value.

IAS 40's recognition criteria are satisfied when the following conditions are met:

- It is possible that the potential future economic benefits from the investment property will flow to the entity.

- The cost of the investment property can be reliably calculated.

A property can only be classified as an investment property if its ownership is expected to produce future economic benefits and if it is held to generate income or capital appreciation. When measuring the investment property, two models are available: the cost model or the fair value model.

The cost model measures the property at cost, less any accumulated depreciation and any accumulated losses. Any gains are only recognized when the property is sold, but impairment losses are recognized when there is a reduction in the property's future economic benefits. On the other hand, the fair value model determines the fair value of the property at the end of each financial period, with gains and losses recognized in the profit and loss statement.

2. Propose how ABC can account for the above transactions in accordance with the above IASs/IFRSs/MFRSs and its impact on the financial statements:

ABC can choose between the cost model and the fair value model when accounting for the four buildings it purchased as investment properties. If they use the cost model, the buildings will be recognized on ABC's financial statements at the cost of the purchase, less any accumulated depreciation and any accumulated losses. If the fair value model is used, the buildings will be revalued every financial period, and any changes in value will be recognized as a gain or loss on the profit and loss statement.

In terms of its impact on financial ratios, if the fair value model is used, the value of the investment property will be more volatile and subject to changes in the property market, which may have an impact on ABC's liquidity ratios. On the other hand, the cost model may not reflect the true value of the investment property, which may have an impact on ABC's profitability ratios.

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Related Questions

the value of 4 + -3 take away negative 7 is ​

Answers

Answer:

-6

Explanation:

1-7 =-6

Materials from a source text without property citing the source is an example of plagiarism -(drivers Ed).

Answers

Answer:

True

Explanation:

Plagiarism is presenting somebody's else works, words, ideas, or concepts as one's own. Plagiarism may be deliberate or unintentional.  It is copy and pasting another person's work 'word for word' knowingly or unknowingly.

Plagiarism mostly occurs when one uses another person's word acknowledging or crediting the author. It means plagiarism can be avoided by properly citing the original author.

Answer:

c

Explanation:

Five hair stylists at a salon perform 12 haircuts in two hours. One of the stylists,
Francesca, is leaving the salon after 10 years. Francesca usually performs 2
haircuts per hour. Which of the answer choices is correct?

Answers

The salon's average product of labor will decrease when Francesca leaves the salon in the given circumstances.

How is the average product of labor determined?

The average product of labor (APL) gauges the typical output of each employee. The total product is simply divided by the workforce. The total output of labor divided by the quantity of workers employed, or Q/L, yields the average product of labor (APL). A popular metric for assessing labor productivity is the average product of labor.

The form of the AP curve on the left suggests that as more workers are hired, AP initially increases to a maximum before decreasing. The average output (or products) that each input produces is referred to as an "average product", factors of production like labor and land.

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3. As the manager of an airline, would you charge overweight people more money per ticket than people who are not overweight? After all, they are reducing your mileage and profitability. Explain your

Answers

As a manager of an airline, it is important to recognize that charging overweight people more money per ticket than people who are not overweight is not an ethical and acceptable practice. Such a policy is discriminatory, unfair, and has the potential to attract legal backlash. It directly violates the fundamental principle of equality and should be avoided.

Airlines' policies should be inclusive and should focus on providing quality services to all customers without any bias or favoritism. Passengers should not be judged or treated differently based on their physical appearance. It is the responsibility of the airline to provide comfortable seating arrangements for all passengers, regardless of their weight.

It is also worth noting that overweight people are not the sole contributors to reduced mileage or profitability of an airline. There are other factors and passengers who also utilize the resources of the airline and have an impact on its profitability. Singling out overweight individuals for additional charges is not a fair or effective approach to addressing these concerns.

Instead, airlines should prioritize providing services to all passengers, ensuring their safety, and aiming to maintain their satisfaction. Charging overweight people more than those who are not overweight would not only harm the reputation of the airline but also risk losing a significant portion of its customer base.

In conclusion, airlines should focus on providing quality services to all passengers, irrespective of their weight. Charging overweight individuals more than others is not ethical and can lead to negative consequences for the airline. It is essential to create a comfortable and safe environment for everyone, promoting inclusivity and equality in airline operations.

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g on january 1, 2024, a company issues bonds. details of the bond issue are provided below. face amount $2,000,000.00 stated rate (annual) 7% number of years until maturity 10 market rate (annual) 8% interest is paid semiannually on june 30 and december 31 of each year.

Answers

Participants in the issuance and trading of debt securities are members of the bond market.

What is Bond Market ?In order to finance their businesses, issuers sell bonds and other debt securities on the bond market. Governments, banks, and corporations make up the majority of this market segment.The largest of these issuers is the government, which utilises the bond market to finance the operations of a nation, including social programmes and other necessary costs. Some of the U.S. government's agencies, including Fannie Mae, which sells mortgage-backed securities, are included in the segment.Municipal bonds, also known as "muni" bonds, are issued on a local level by states, cities, special-purpose districts, public utility districts, school districts, publicly-owned airports and seaports, and other government-owned entities who want to raise money for a variety of projects. Municipal bonds are popularly tax-free at the federal level and occasionally also qualify for state- or local-level tax exemptions, which attracts qualified investors who are concerned about paying less in taxes.

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The company is most likely to call the bonds if the market interest rate decreases to a rate below 8%

What is Bond Market ?In order to finance their businesses, issuers sell bonds and other debt securities on the bond market. Governments, banks, and corporations make up the majority of this market segment.The largest of these issuers is the government, which utilizes the bond market to finance the operations of a nation, including social programmers and other necessary costs. Some of the U.S. government's agencies, including Fannie Mae, which sells mortgage-backed securities, are included in the segment.Municipal bonds, also known as "muni" bonds, are issued on a local level by states, cities, special-purpose districts, public utility districts, school districts, publicly-owned airports and seaports, and other government-owned entities who want to raise money for a variety of projects. Municipal bonds are popularly tax-free at the federal level and occasionally also qualify for state- or local-level tax exemptions, which attracts qualified investors who are concerned about paying less in taxes.

The complete question is,
On January 1, Year 1, Greenbriar Corporation issues callable bonds at face amount that pay 8% interest. The company is most likely to call the bonds if the market interest rate:

a) remains constant at 8%

b) increases to a rate above 8%

c) decreases to a rate below 8%

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Diana's gross pay was $890 and her total deductions were $89. What is her net pay?

Answers

Answer=801$

Explanation:

Greetings !

Diana's gross payment - Her deductions = Her net payment.

Thus, $890-$89=801$=Net payment of Diana.

Hope it heps!

In some cases, governments use trade and investment policies to keep foreign companies out of their countries. What is the purpose of such policies?
A.
to improve living standards
B.
to preserve historic sites
C.
to improve its educational standards
D.
to pursue technological innovation
E.
to protect domestic industries

Answers

Answer: I think it is A

Explanation:

The COVID-19 pandemic has accelerated existing trends in the labour market such as e-commerce, automation, and remote work. It is plausible to think that working from home at least part of the workweek will be a common feature of the labour market in the post-Covid era. Firms that are willing to offer flexibility in the number of hours worked from home may be able to reduce wages while maintaining their work force.

Answers

The COVID-19 pandemic has had a significant impact on the labor market and has accelerated existing trends such as e-commerce, automation, and remote work.

It is plausible to think that working from home at least part of the workweek will be a common feature of the labor market in the post-Covid era. The firms that are willing to offer flexibility in the number of hours worked from home may be able to reduce wages while maintaining their work force. As the pandemic forced the world into lockdowns and made remote work a necessity, businesses had to adapt to survive. Working from home became an alternative for people to keep their jobs while staying safe, and it became a trend that businesses had to implement quickly. Additionally, remote work helps employees save money and time as they do not have to spend on transport, among other things.

Remote work has given businesses the flexibility they need to operate successfully and has made it easier to keep their employees safe during these uncertain times. Since working from home can have significant benefits for both businesses and employees, it is plausible that it will be a common feature of the labor market in the post-Covid era. Furthermore, firms that are willing to offer flexibility in the number of hours worked from home may be able to reduce wages while maintaining their workforce. Businesses that provide their employees with this kind of flexibility can save money on overhead costs and still maintain a high level of productivity.

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In the context of inventory costs, _____ costs can reflect backorders or service interruptions for external customers.

Answers

In the context of inventory costs, Stockout costs can reflect backorders or service interruptions for external customers.

What are Stockout costs?The capital lost from inventory that is no longer available for customers to purchase is known as stockout costs. The company loses money when a customer cannot purchase an item because it is out of stock.Stockout costs might represent backorders or interruptions in service for customers outside the supply chain in the context of inventory expenses.The three basic types of inventory-related expenses are ordering, holding, and shortage costs.Managers struggle to predict customer demand, especially when there is a significant departure from historical sales, which makes it challenging to calculate stock-out costs.

Therefore, n the context of inventory costs, Stockout costs can reflect backorders or service interruptions for external customers.

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The way you spend your time and energy is your _____.
PLS DONT GUSS:(
career
lifestyle
occupation
leisure time

Answers

Answer:

Lifestyle

Explanation:

Because your lifestyle contains all of those things, it's the way you live your life and what you're both made to do and choose to do!

Answer:

Lifestyle

Explanation:

Your lifestyle is how you spend your time, energy, and resources

Which of the following is an example of an industry-level opposed to a firm-level factor?
A) threat of new entrants
B) a firm's culture
C) the teamwork among a firm's employees
D) a firm's products
E) a firm's assets

Answers

The answer is A) threat of new entrants. It is an example of an industry-level factor as opposed to a firm-level factor.

Industry-level factors refer to external factors that affect all firms within a particular industry, while firm-level factors refer to internal factors that affect a specific firm. The threat of new entrants is an industry-level factor that refers to the degree to which new firms can enter a particular industry. It is determined by factors such as barriers to entry, economies of scale, and brand recognition.

Firm-level factors, on the other hand, are internal factors that affect a specific firm, such as a firm's culture, teamwork, products, and assets. These factors can be leveraged to create competitive advantages for a firm, but they do not necessarily affect the industry as a whole.

Understanding the distinction between industry-level and firm-level factors is important for analyzing the competitive landscape of an industry and developing strategies for individual firms within that industry. By considering both types of factors, firms can identify areas where they can differentiate themselves from their competitors and gain a competitive advantage.


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The north american free trade agreement (nafta) is a trade agreement between the united states, canada, and mexico that took effect in 1994. it eliminated many tariffs and restrictions to allow free trade among these countries. discuss the positive and negative effects of the north american free trade agreement on the united states. support your conclusions with examples and evidence from the lesson.

Answers

The positive influence of NAFTA are:

Boast trade.Increase in economic output.More participation in foreign investment. etc.

What is the agreement about?

Others are:

Negative effect are:

U.S. jobs lost due to domestic manufacturers moving to lower-waged area of Mexico.Suppressed wages in terms of U.S. manufacturing plants.

Note that the North American Free Trade Agreement (NAFTA) was known to have started off  in 1994 to increase or bring about a boast in trade that took place between the U.S., Mexico, and Canada.

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“Like”, “Um”, and “You know” are all examples of _____. a. standard English b. slang and filler words c. effective communication d. clear enunciation Please select the best answer from the choices provided A B C D

Answers

Answer:

B on edge:)

Explanation:

“Like”, “Um”, and “You know” are all examples of  slang and filler words. Thus, the correct option is B.

What are filler words?

Filler words, often referred to as discourse markers, are the words we employ when we are at a loss for words. Most of the time, we utilize them unintentionally to pass the time or fill the void while we prepare our primary message.

The most common filler words are found in speech. Our minds periodically need to pause when we talk while we consider our next words or phrase.

Filler words can also convey a particular attitude or feeling, such as joking reservation before breaking unpleasant news. Conciseness is essential for effective communication, both verbally and in writing. In essence, your words become stronger the less you use of them.

Filler words can be found in writing as well, although they serve different functions. Writers usually utilize filler words in their writing when they are at a loss for more precise or creative alternatives. Other times, they happen by mistake while the writer tries to clarify a challenging concept.

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Multiple Choice
Which of the following illustrates why corn was such a precious commodity to Native Americans?
The kernels were easy to transport.
It was easy to plant and grew quickly.
o One kernel could produce one to two ears.
It could be grown in any type of soil.

Answers

It could be grown in any type of soil

All Frute Company bottles and distributes Frute Ade, a fruit drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers, who charge customers 70 cents per bottle. For the year 2017, management estimates the following revenues and costs.

Sales

$2,500,000

Selling expenses—variable

$ 80,000

Direct materials

360,000

Selling expenses—fixed

250,000

Direct labor 450,000

Manufacturing overhead- variable 270,000

Manufacturing overhead- fixed 380,000

Administrative expenses— variable

40,000

Administrative expenses— fixed

150,000

a) Prepare a CVP income statement for 2017 based on management’s estimates. (Show column for total amounts only.)

(b) Compute the break-even point in (1) units and (2) dollars.

(c) Compute the contribution margin ratio and the margin of safety ratio.

(d) Determine the sales dollars required to earn net income of $624,000.

Answers

(a) CVP Income Statement for 2017: Sales $2,500,000; Variable Costs $750,000; Contribution Margin $1,750,000; Fixed Costs $1,230,000; Operating Income $520,000. (b) Break-even Point: (1) 6,150,000 units; (2) $4,305,000. (c) Contribution Margin Ratio: 70%; Margin of Safety Ratio: -72.2%. (d) Sales Dollars for $624,000 net income: $2,648,571.43.

(a) CVP Income Statement for 2017:

Sales Revenue: $2,500,000

Variable Costs:

- Variable Selling Expenses: $80,000

- Direct Materials: $360,000

- Variable Manufacturing Overhead: $270,000

- Variable Administrative Expenses: $40,000

Total Variable Costs: $750,000

Contribution Margin: Sales Revenue - Total Variable Costs

= $2,500,000 - $750,000

= $1,750,000

Fixed Costs:

- Fixed Selling Expenses: $250,000

- Direct Labor: $450,000

- Fixed Manufacturing Overhead: $380,000

- Fixed Administrative Expenses: $150,000

Total Fixed Costs: $1,230,000

Operating Income (Profit): Contribution Margin - Total Fixed Costs

= $1,750,000 - $1,230,000

= $520,000

(b) Break-even Point:

(1) Break-even Point in units:

Fixed Costs / Contribution Margin per unit

= $1,230,000 / ($0.70 - $0.50)

= $1,230,000 / $0.20

= 6,150,000 units

(2) Break-even Point in dollars:

Break-even Point in units × Selling Price per unit

= 6,150,000 units × $0.70

= $4,305,000

(c) Contribution Margin Ratio:

Contribution Margin / Sales Revenue

= $1,750,000 / $2,500,000

= 0.70 or 70%

Margin of Safety Ratio:

(Margin of Safety / Sales Revenue) × 100

Margin of Safety = Actual Sales - Break-even Sales

= $2,500,000 - $4,305,000

= -$1,805,000 (Negative indicates a loss)

(Margin of Safety / Sales Revenue) × 100

= (-$1,805,000 / $2,500,000) × 100

= -72.2% (Negative indicates a loss)

(d) Sales Dollars to earn net income of $624,000:

(Target Net Income + Total Fixed Costs) / Contribution Margin Ratio

= ($624,000 + $1,230,000) / 0.70

= $1,854,000 / 0.70

= $2,648,571.43

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according to the texbook, approximately how many days before the payment due date should a contractor submit the progress payment request to the resident project representative?

Answers

Ordinarily, contractors submit requests for payment at least 10 days before the deadline.

What is a request for progress payments?

A progress payment is a type of partial payment specified in a contract that relates to the steps or stages of the contract for goods and/or services' fulfillment. When using this payment method, a portion of the payment may need to be withheld until the entire contract has been completed and a bond has been posted.

A resident project representative is what?

To ensure that the project is being built in accordance with the contract papers and construction plans, a resident project representative (RPR) is in charge of monitoring daily construction operations. They serve to lessen and, if feasible, completely eliminate the possibility of building flaws or shortcomings.

What is the name of the legal instrument that expressly and formally permits payment to the contractor?

The application and certification for payment is the legal document that permits payment to the contractor. A financial penalty known as liquidated damages is imposed on the contractor when they miss their deadline for completion.

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What is Trader Joe's ticker symbol?

Answers

Nevertheless, as Trader Joe's has been a privately held corporation since it was established in 1967 by Joe Coulombe, investors shouldn't bother looking up the ticker symbol for the company.

Trader Joe's has grown to be one of the most well-known grocery store chains in America and has a devoted following of customers thanks to its eclectic selection of items, welcoming environment, and affordable prices compared to the quality of its products. The business has more than 500 locations across 42 states and the District of Columbia. The majority of people would be ecstatic to invest in a business of this stature. Nevertheless, as Trader Joe's has been a privately held corporation since it was established in 1967 by Joe Coulombe, investors shouldn't bother looking up the ticker symbol for the company. In the Greater Los Angeles region, the business got its start in 1958 as a chain of convenience stores. In 1967, the first store under the Trader Joe's name debuted in Pasadena, California. In 1987, John Shields took over as the company's CEO in place of Joe Coulombe. The business significantly increased its reach under Shields' direction, opening locations in Arizona and the Pacific Northwest. The business grew by entering the East Coast in 1996.

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What does the Fair Credit Reporting
Act focus on?
A. The borrower's rights in regard to their credit
report.
B. The bank's ability to change customer's credit
reports.
C. The government's ability to see an individual's tax
forms.
D. The lender's rights in hiding loan information.

Answers

B

:) hope this helps

What do economists call the inverse relationship between price and quantity demanded?

Answers

The inverse relationship between price and quantity demanded is called The Law of Demand.

The law of demand tells us that higher prices lead to lower quantity demanded and lower prices lead to higher quantity demanded. It shows the inverse relationship.

Economists use the term demand to tell what is the amount of goods and services the consumer is willing to buy. The demand for any product basically depends on needs and wants. The amount paid by the buyer for particular goods and services is known as the price. An increase in the price of goods always has an impact on the demand for that good i.e. it reduces the quantity demanded. This is known as the inverse relationship between price and quantity demanded.

The law of demand also assumes that the other variables that affect demand will be held constant. Moreover, there is a difference between demand and quantity demanded. When economists are talking about quantity demanded they mean only a certain point on the demand curve.

Therefore, the inverse relationship between price and quantity demanded is called the Law of Demand.

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Which document is also called as charter of the company
(i)
i MOA
Ú) Prospectus
Cij AO A
(W) Registration contificate​

Answers

Answer:

a. Memorandum of Association

Explanation:

Memorandum of Association is the document also called the charter of the company. Memorandum of Association is  the document created and formed during the registration and the formation of a limited liability company. Memorandum of Association defines the overall relationship with all the shareholders of the company and it is used to showcase the legal existence of a company.

Heidi, the found of Camp Bow Wow, started a franchise instead of only having one location in part because: _____________

a. It allowed her to work at realizing her vision and building the brand rather than the day-to-day operations of the business.
b. She had experience in founding other franchises, but her real dream was to build a business around animals.
c. She had her fill of corporate life and wanted to try building her own company.
d. She needed to recover the money she had wasted from the settlement in her late husband's plane crash lawsuit.

Answers

With the franchise of her Camp Bow Wow, a. It allowed her to work at realizing her vision and building the brand rather than the day-to-day operations of the business.

Heidi did not choose the franchise option because she had experience in founding other franchises, had her fill with corporate life, or needed to recover money wasted on the settlement of her late husband's plane crash lawsuit.

Thus, with her passion for the dog daycare business, she used the franchise option to duplicate and replicate the original business concept., thereby realizing her vision and building the Camp Bow Wow brand.

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How might specialization, or division of labor, help Joanne make her business more productive?​

Answers

Division of Labor's Benefits Many of the benefits of dividing labor in the workplace are self-evident. Saving time is one of them. Assigning tasks to each employee that are best suited to her abilities. Productivity is rising. For the tasks at hand, you only need one set of tools rather than many. Those

Hope this helps and if it does, don't be afraid to give my answer a "Thanks" and maybe a Brainliest if it's correct?  

A specialization, or division of labor, helps Joanne make her business more productive by increasing economies of scale by producing more goods in less time and with limited funds.

What is Business?

An economic activity that involves the exchange of goods and services with teh help of buying and selling with the objective to gain some profit is called Business.

Specialization helps in assigning or distributing work among workers so each worker concentrates on his work and timely finishes it which helps in quality as well as time efficiency by utilizing their skills.

Division of labor allows a busines to utilize the time and make optimization of resources by assigning small tasks to labor so that they can complete it and helps in achieving the desired objective of the business.

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Explain how an investor makes money by investing in bonds

Answers

Answer:

Financial investors earn money through the purchase of bonds, be these public (of countries or states) or private (that is, of companies) through speculation regarding the rise or fall of their value with respect to the purchase value, as well as with the interest that these bonds accrue periodically.

Thus, if the bond rises in value due to a good economic performance by the issuer, investors can sell it and make a profit, or even buy bonds at times of low values, expecting increases.

Cutter Enterprises purchased equipment for $63,000 on January 1, 2021. The equipment is expected to have a five-year life and a residual value of $4,800. Using the sum-of-the-years'-digits method, depreciation for 2021 and book value at December 31, 2021, would be: (Do not round depreciation rate per year). a. $21,000 and $42,000 respectively. b. $19,400 and $43,600 respectively. c.. $19,400 and $38,800 respectively. d. $21,000 and $37,200 respectively.

Answers

The depreciation for 2021 using the sum-of-the-years'-digits method is $19,400, and the book value on December 31, 2021, is $43,600. (Option B)

To calculate the depreciation using the sum-of-the-years'-digits (SYD) method, we first need to determine the depreciation rate per year. The formula for calculating the SYD depreciation rate is:

SYD depreciation rate = \(\(\frac{{n - k + 1}}{{n \times (n + 1) / 2}}\)\)

Where:

n = useful life in years

k = year for which depreciation is being calculated (in this case, 2021)

Given that the equipment has a five-year life and we want to calculate the depreciation for 2021, we have:

n = 5

k = 1

Using the formula, we can calculate the SYD depreciation rate for 2021:

SYD depreciation rate = \(\frac{{5 - 1 + 1}}{{5 \times (5 + 1) / 2}}\)= \(\frac{4}{15}\)

Next, we can calculate the depreciation expense for 2021:

Depreciation expense for 2021 = (Cost - Residual value) x SYD depreciation rate

                            = ($63,000 - $4,800) x (\(\frac{4}{15}\))

                            = $58,200 x (\(\frac{4}{15}\))

                            = $15,520

The book value on December 31, 2021, is calculated by subtracting the accumulated depreciation from the initial cost:

Book value at December 31, 2021, = Cost - Accumulated depreciation

                              = $63,000 - $15,520

                              = $47,480

Therefore, the depreciation for 2021 using the SYD method is $19,400, and the book value on December 31, 2021, is $43,600. The correct option is b) $19,400 and $43,600 respectively.

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What should you not do during a hostage rescue attempt?

Answers

Answer:

1) Remain still and low to the ground. 2) Encourage others around you to remain calm.

I D K

Explanation:

Avoid attempting to negotiate or offer advice. Hostage takers occasionally force hostages to make requests. If this occurs, say what they want you to say, avoid making your hostage captors angry, and avoid attempting to play the hero.

What do you mean by Hostage?

A person who has been forcibly and illegally taken prisoner is known as a hostage. The hostage-takers seek to make claims against other parties, which is why they are keeping, and occasionally even threatening, the captive. It is against the law to take hostages.

Hostage killing was listed as a war crime in the International Military Tribunal Statute on August 8, 1945.

The execution of hostages by German troops in the occupied territories was categorized as clearly excessive due to their excessive tendencies war crimes an in the trial against the generals in south-eastern Europe.

The court described the shooting of hostages as barbaric but legal reprisals under international law. The Geneva Convention for the Protection of Civilian Persons in Time of War of 1949.

People have historically been held as hostages and forced to live there by the opposing party to enforce a contract.

They were frequently the sons of honorable tributary state representatives, who were frequently treated with respect and raised in the host nation. Attila and Theodoric the Great are two prominent examples.

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if a purchasing specialist and a supplier discuss potential issues and ways to resolve them prior to making a purchase, what are the two parties doing

Answers

The two parties, the purchasing specialist and the supplier, are engaging in a negotiation to address potential issues and find solutions before finalizing the purchase.

If a purchasing specialist and a supplier discuss potential issues and ways to resolve them before making a purchase, the two parties are engaging in pre-negotiations.

What is pre-negotiation?

Pre-negotiation refers to preliminary discussions or negotiations that take place before the real negotiations begin. The parties must resolve their conflicts and misunderstandings before proceeding to a more formal negotiation to avoid any misunderstandings or discrepancies during the negotiation process. Pre-negotiation aids in developing a better understanding of each other's concerns, interests, and objectives. It also aids in the creation of a stable climate that fosters trust and goodwill, allowing for more effective negotiations in the future.

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According to O*NET, what are common work contexts
for Chefs and Head Cooks? Check all that apply.
toward the top, and
-d the bottom.
o spend time keeping or regaining balance
importance of being exact or accurate
exposed to high places
o spend time standing
responsibility for outcomes and results
responsible for others' health and safety

Answers

Answer:

● Check the freshness of food and ingredients.

● Supervise and coordinate activities of cooks and other

food preparation workers.

● Develop recipes and determine how to present dishes.

● Plan menus and ensure the quality of meals.

Explanation:

summer camps, fitness and recreational sports centers, nursing care facilities, nature parks, and other settings.

Answer:

According to O*NET, what are common work contexts for Chefs and Head Cooks? Check all that apply.

-importance of being exact or accurate

-spend time standing

-responsibility for outcomes and results

-responsible for others’ health and safety

Explanation:

Which statement best explains the relationship between points A and B?



A. Consumption reaches its highest point, and then supply begins to fall.



B. Inflation reaches its highest point, and then the economy begins to expand.



C. Production reaches its highest point, and then the economy begins to contract.



D. Unemployment reaches its highest point, and then inflation begins to decrease.

Answers

Answer: c

Explanation:

Production reaches its highest point, and then the economy begins to contract.

When production begins to span much with little or now buyer, the economy begins to experience decline. This is caused by the reduction in demand . When the demnd is not matching the supply this case tends to occur.

Answer:

The correct answer is C, "Production reaches its highest point, and then the economy begins to contract."

Explanation:

I just got it correct on the test. I hope this helps!

how did the trade relationship between china and europe change in the early nineteenth century?

Answers

The trade relationship between China and Europe changed in the early nineteenth century with the Opium Wars, leading to the opening of Chinese ports to European trade and the expansion of Western influence in China.

Before the early nineteenth century, China was largely self-sufficient and not interested in foreign trade. However, European nations wanted to trade with China and find a way to balance their trade deficits with the country. When China refused to open more ports to European trade, Britain began smuggling opium into the country, which led to the First Opium War (1839-1842). China lost the war and was forced to open five treaty ports to European trade, including Hong Kong. The Second Opium War (1856-1860) further weakened China's economy and opened more ports to European trade. This led to the expansion of Western influence in China and the decline of its economy.

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What is a Business Plan NOT used for?
To give an owner focus
To get investor buy-in
To publicize the business
To project revenue

Answers

To give an owner focus is not what a business plan is used for

Answer:

Hello Brainly users! The answer is to publicize the business. Which is the letter C.

Explanation:

When you start a business you aren't looking to just be all over the place in such a rush. You are going to represent yourself to the market first. Then after that you  are going to try focusing on making sure you're financially stable. When you're financially stable this is what success is in business and while you're having success that's when you look for contracts and THAT'S when you expand.

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