The incremental profit for the company is $780 by the additional contribution margin from selling the 390 additional widgets.
First, let's calculate the contribution margin per widget. The contribution margin is the difference between the unit selling price and the unit variable cost.
Contribution Margin = Unit Selling Price - Unit Variable Cost
Contribution Margin = $6 - $2 = $4 per widget
Next, we need to determine the incremental revenue generated from selling the additional 390 widgets.
Incremental Revenue = Incremental Sales Units * Unit Selling Price
Incremental Revenue = 390 * $6 = $2,340
The incremental profit can now be calculated by subtracting the incremental fixed cost from the incremental revenue.
Incremental Profit = Incremental Revenue - Incremental Fixed Cost
Incremental Profit = $2,340 - (Incremental Sales Units * Unit Fixed Cost)
Incremental Profit = $2,340 - (390 * $4)
Incremental Profit = $2,340 - $1,560
Incremental Profit = $780
Therefore, the company's incremental profit from selling the additional 390 widgets is $780.
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Claim: the city should reduce the rate of subways and buses from $2.25 per ride to $1.25 per ride. which is an effective counterclaim to this claim? the current price of public transportation is necessary for paying workers and maintaining safe equipment. if public transportation were less expensive, more people would be able to utilize it on a daily basis. the cost of public transportation at the current rate can really add up for a person who travels to work every day. a person who chooses to use public transportation has several options, including buying a thirty-day pass.
The cost of public transportation as it is now is essential to cover employee wages and equipment upkeep.
What are the many forms of public transportation?City buses, trolleybuses, trams (or light rail), passenger trains, fast transit (metro, subway, underground, etc.), and ferries are a few examples of public transportation alternatives. The primary means of getting between cities in public transit include airplanes, buses, and intercity rail.
What is the importance of public transportation?All modes of public transit, including buses, trains, and subways, are designed to make life easier for everyone. Communities can become more livable and prosperous in a number of ways, from increased affordability to improved community health, thanks to public transit networks.
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Answer: The current price of public transportation is necessary for paying workers and maintaining safe equipment.
Explanation:
just took the test
When an increase in demand for stand-up paddleboards rises, then the demand for skilled paddleboard shapers _____, and their marginal revenue product _____.
When there is a rise in the demand for stand-up paddleboards, there is also a rise in the need for competent paddleboard shapers and a rise in their marginal revenue product.
Demand for paddle board makers or shapers will rise as the demand for paddle boards develops because more paddle board makers are needed to produce more paddle boards. Prices When there is a rise in the demand for stand-up paddleboards, there is also a rise for paddle boards increase as demand for them increases.
A higher paddle board pricing will result in a higher marginal revenue product since the marginal revenue product is calculated by multiplying the paddle board's price by the maker's marginal product.
Marginal Product = Marginal Product * Paddle Board Price.
Due to increased demand, paddle board prices will increase, which will result in an increase in marginal revenue.
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which is am example of labeling
Answer: A reduced price tag
Explanation:
How can you find the lenders and servicers for your federal loans?
a.Call your school’s financial aid department
b.Call your bank
c.Visit the NSLDS website
d.Visit the MLB website
Your older sister is planning on saving money by paying her bills, spending money on fun, and then saving whatever is leftover. Why is this not the best option for saving her money?
Answer:
spend money on bills first then food then save the leftover money for later
Section 5.5 in the textbook provides a definition of "ethics" and "corporate culture". Do you believe that unethical decisions made by managers and employees could be due to the company's corporate culture or a few thousand “bad apples?”
The entire organization is corrupted. Actually, while a few thousand apples may not be corrupt, the vast majority are. This includes upper management, which is likely the most corrupt.
The organization's culture is its heart, and it acts as the glue that holds everything together. The issue is that when the culture or core of an organization is unreasonable, the rest of the organization is contaminated.
I believe that the culture of an organization is its own soul. I believe that both organizations and people are good by nature, but a series of bad events can turn good into evil.
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Which correctly lists the titles for this Venn diagram?
Title 1 should be Logistics and Inventory Control Pathway and Title 2 should be Maintenance, Installation, and
Repair Pathway.
O Title 1 should be Maintenance, Installation, and Repair Pathway and Title 2 should be Logistics and Inventory
Control Pathway.
Title 1 should be Quality Assurance Pathway and Title 2 should be Production Pathway.
Title 1 should be Production Pathway and Title 2 should be Quality Assurance Pathway.
The correct title for the Venn diagram should be
Title 1 should be Production Pathway and Title 2 should be Quality Assurance Pathway.What is a production pathway?This is the pathway that has to show all the process of manufacturing and assembling the products.
What is the quality assurance pathway?This has to do with the inclusion of the workers that would help to ensure that quality standards are followed and the products meets their performance requirements.
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Answer:
D
Explanation:
other things constant, how will an increase in the wages of teenagers affect the market for fast food hamburgers?
With all else remaining constant, a rise in teens' income will have an impact on the market for fast food hamburgers by increasing the supply and lowering the cost of hamburgers.
How does the pricing change when the supply increases?While all other factors remain constant, an increase in supply will cause the equilibrium price to fall while increasing the amount required. Due to a decrease in supply, the amount sought will decrease, raising the equilibrium price.
When demand is constant, the connection between prices and supply for products and services is inverse. When the supply of those goods and services increases while the demand for those goods and services remains constant, prices frequently decline to a lower equilibrium price and a larger equilibrium quantity of those products and services.
When the cost is reduced, what happens to supply?A price increase almost invariably leads to the delivery of more of that good or service, whereas a price decrease typically results in the delivery of less of it.
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Assume the Federal Reserve increases the money supply.
A Identify an open market operation they might use to increase the money supply.
B Explain how an increase in the money supply will affect nominal and real interest rates.
C Explain how the change in interest rates caused by an increase in the money supply will impact each of the determinants of aggregate demand (C, I, G, Xn).
A central bank can increase or decrease the number of reserves in the banking system and therefore affect the nation's money supply by buying or selling bonds, bills, and other financial instruments on the open market. When the central bank sells these securities, it removes funds from the economy.
What happens when the FR increases the money supply?
A rise in the money supply has two effects: it lowers interest rates, which encourage investment, and it puts more money in the hands of consumers, which makes them feel wealthier and encourages consumption.
Through open market operations, the Fed can alter the amount of money in circulation. The Fed can expand the money supply by exchanging cash for the purchase of government assets.
The central bank's monetary policy is comprised on open market activities. For instance, policymakers use instruments like interest rates, reserves, bonds, etc. to manage the flow of money in order to increase employment, GDP, and price stability.
To purchase or sell securities to banks, the Fed employs open market operations. The Fed provides banks with additional funds to maintain as reserves on their balance sheets when it purchases assets. When the Fed sells securities, it depletes the money supply by removing funds from banks.
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The king company purchased equipment on may 1, 2023 for $13,800 and expects that it will be useful for five years at which time it could be sold for $1,500. What is the balance of accumulated depreciation at the end of 2024? enter as a positive number
The equipment was purchased on May 1, 2023, so it was in service for 8 months in 2023 (May-December). The remaining useful life of the equipment at the beginning of 2024 is 4 years (5 - 1).
The annual depreciation expense is ($13,800 - $1,500) / 5 years = $2,460 per year.
Therefore, the accumulated depreciation for the end of 2024 would be:
Accumulated depreciation = Depreciation expense x Time in use
Accumulated depreciation = $2,460 x 1 year
Accumulated depreciation = $2,460
So the balance of accumulated depreciation at the end of 2024 would be $2,460.
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Name the five forces identified by Porter’s five forces model anddescribe their relation to an organization’s internal and externalenvironments.
As per Porter, there are five variables that influence rivalry within a sector. The threat of replacement, buyer and supplier power, the threat of new entrance, and competitive rivalry are a few of them.
What do each of the five Porter's forces mean and what are they?
These forces, which have an impact on a company's profitability, include potential new market entrants, suppliers, customers, and replacement products. They also take into account the number and power of a company's competitors.
Are the five forces described by Porter internal or external?
The five components that make up Porter's 5 Forces are as the name implies. They have nothing to do with the internal organization of a firm because they are wholly external: Business competition: As the level of competition increases, the influence of rival companies.
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Wholesome Foods, a small organic produce company, contributes to the community it operates in and toward the quality of life by donating produce to needy families in the community. This fulfills its
Multiple Choice
economic responsibility.
legal responsibility.
ethical responsibility.
voluntary responsibility.
political responsibility.
It demonstrates ethical and voluntary responsibility, as it is not required by law and it aligns with the company's values and commitment to social responsibility.
The correct answer is C.
In general , Ethical responsibility refers to the moral obligations that a business has to its stakeholders, such as customers, employees, suppliers, and the community in which it operates. It involves making decisions that align with ethical values and principles, even if they are not required by law or regulations.
On the other hand ,economic responsibility and legal responsibility are important aspects of business, ethical responsibility goes beyond them and involves making decisions that are not only profitable and legal, but also morally justifiable.
Hence , C is the correct option
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The movement of parts from one area of the factory to another is considered a value-added activity whereas the storage of raw materials is considered a non-value activity.
Answer:
TRUE
Explanation:
Value can be defined as the thing for which an customer is willing to pay the price. It is the activity on any shop floor or business for delivering the product or service to the customer for which the customer is ready to pay the price for it.
If the customers does not wish to pay the price, then there is no value.
So inside a factory, in a shop floor, moving a part from one place to another for making a product that the customer is willing to pay is a value added activity. But excess movement or transportation of product does not any value to it, it is then considered as a waste.
Also storing of products is a non value activity as storing a product will not help the customer in any way and a customer will not pay for a product when it is stored and is of no use to the customer.
who is the CEO of Amazon
.If supply is unchanged, a decrease in the demand for tacos will cause the equilibrium price to:
a. rise and equilibrium quantity to fall.
b. rise and equilibrium quantity to rise.
c. fall and equilibrium quantity to rise.
d. fall and equilibrium quantity to fall.
If supply is unchanged, a decrease in the demand for tacos will cause the equilibrium price to fall and equilibrium quantity to fall as well.
When the demand for tacos decreases, consumers are willing to purchase fewer tacos at any given price. This causes a leftward shift in the demand curve.
At the original equilibrium point, the quantity demanded now exceeds the quantity supplied, which creates a surplus of tacos in the market. Producers then lower the price in an attempt to sell the excess supply, which leads to a decrease in the equilibrium price.
As the price falls, the quantity demanded increases and the quantity supplied decreases until the market reaches a new equilibrium point with a lower price and lower quantity.
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who will win the fight tomorrow jake paul or ben askren
winner gets brainlest
Answer:
prolly ben askren
Explanation:
cause he was an ameture wrestler before
Answer: Ben askren bro
Explanation:
Bryce Wayne has recently inherited $90 million dollars. He estimates that his monthly living expenses will be $100,000 per month for thirty years. He also plans to make the following one-time future expenditures.
He wishes to purchase a mansion next year for four million dollars.
He wishes to purchase and remodel a cave to use as his laboratory and fortress. He plans to purchase the cave in 5 years, and forecasts that the cost will be ten million dollars.
Bryce would also like to fund his favorite charity, by giving monthly contributions to the Society for the Prevention of Cruelty to Bats. He would donate a fixed amount of money per month (starting next month) in perpetuity. How much could Bryce donate per month, while making sure he has enough money to cover his expenses and planned expenditures? The appropriate interest rate is 0.33% monthly.
I need help applying financial formula to solve this set of problems. Please use step-by-step computations and show the work. Diagraming would be helpful too if necessary to solve.
The amount of money Bryce could donate per month is $165,000.
Bryce Wayne has recently inherited $90 million dollars, and he estimates that his monthly living expenses will be $100,000 per month for thirty years, he plans to make the following one-time future expenditures:
Purchase a mansion next year for $4,000,000.
Purchase and remodel a cave to use as his laboratory and fortress in 5 years, and forecasts that the cost will be $10,000,000.
Bryce would also like to fund his favorite charity, by giving monthly contributions to the Society for the Prevention of Cruelty to Bats. He would donate a fixed amount of money per month (starting next month) in perpetuity.
The appropriate interest rate is 0.33% monthly.
Let us calculate the amount of money Bryce Wayne needs for 30 years of monthly expenses:
$100,000 * 12 * 30 = $36,000,000
In the next year, he wants to purchase a mansion for $4,000,000. Therefore, he requires:
$36,000,000 + $4,000,000 = $40,000,000
Now, after 5 years, he wants to purchase and remodel a cave to use as his laboratory and fortress. The estimated cost of the cave will be $10,000,000. Hence, the total amount he would require will be:
$36,000,000 + $4,000,000 + $10,000,000 = $50,000,000
Now, we need to find out how much money Bryce could donate per month while making sure he has enough money to cover his expenses and planned expenditures.
We know that the interest rate is 0.33% monthly. Therefore, the interest rate is:
0.33/100 = 0.0033
Using the present value of an annuity formula, we can calculate the amount of money Bryce could donate per month while making sure he has enough money to cover his expenses and planned expenditures. Let us use the formula:
PMT = PV * i / (1 - (1 + i)^-n)
Where:
PV = $50,000,000
i = 0.0033
n = ∞
PMT = 50,000,000 * 0.0033 / (1 - (1 + 0.0033)^-∞)
PMT = 50,000,000 * 0.0033 / (1 - 1)
PMT = $165,000
Therefore, the amount of money Bryce could donate per month is $165,000 per month.
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Craig and Jan Johnson have a health insurance policy with a $750 deductible and 35 percent coinsurance. Craig recently sustained $7,250 in medical expenses. How much will Craig and Jan pay
Based on the calculation below, the amount that Craig and Jan pay is $3,025.
How to calculate the amount to pay out of covered medical expensesThis can be calculated using the following formula:
Amount to pay by Craig and Jan = ((Covered medical expenses sustained by Graig – Health insurance policy) * 35%) + Health insurance policy …………………. (1)
Substituting all the relevant values into equation (1), we have:
Amount to pay by Craig and Jan = (($7250 – $750) * 35%) + $750
Amount to pay by Craig and Jan = $2,275 + $750
Amount to pay by Craig and Jan = $3,025
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Bethany works for FastFashion Inc. which has set the same sales target for all employees in their 550 stores across the globe. The company fails to take into account any environmental constraints which might hamper sales and to avoid being penalized, employees often falsify their sales reports. What is triggering the employees' unethical behavior?
a. national differences in factors of production
b. cultural differences of countries
c. unrealistic performance goals
d. varying ethical standards in different nations
e. strong personal ethics among employees
Answer: c. unrealistic performance goals
Explanation:
From the question, we are informed that Bethany works for FastFashion Inc. which has set the same sales target for all employees in their 550 stores across the globe and that the company fails to take into account any environmental constraints which might hamper sales and to avoid being penalized, employees often falsify their sales reports.
Based on the scenario above, the issue triggering the employees' unethical behavior is unrealistic performance goals. Since the employees don't meet their target, they falsify their sales report.
thousands of federal, state, and local entities that purchase everything from heavy equipment used in road construction to paper used for office copy machines are considered blank markets. multiple choice question. professional reseller institutional government bureaucratic
Thousands of federal, state, and the local entities that purchase everything from the heavy equipment used in road construction to paper used for office copy machines are considered the government markets.
What is a government market?The federal, state, and municipal governments are the market's clients. Governments buy products and services from the private sector. Along with some more unusual items like aircraft carriers, fighter jets, tanks, spy satellites, and nuclear weapons, governments purchase the same kinds of goods and services as customers do in the private sector. One of the traditional government functions that is being contracted out to private companies more and more is prisons. The procedure you must go through in order to obtain the government as a customer is the main distinction between transactions on the private sector market and those on the government market. Additionally, you will be subject to a significant amount of government oversight once you obtain a government contract.
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5. What is one benefit of having a career as opposed to a job?
A:advancement
B:money
C :ability to pay bills
D :extra education
Answer:
the answer is A: advancement
Explanation:
I took the quiz and got 100% and the only other one that make sense is money but you get money from a job
Speculators take a position in foreign exchange markets to do which of the following? O A. Protect the value of foreign contracts OB. Make a profit OC. Avoid losses OD. Provide liquidity to financial markets OE Minimize foreign exchange risks
Speculators in foreign exchange markets primarily aim to make a profit by taking positions on currency exchange rates. While their activities may indirectly contribute to other objectives such as protecting the value of contracts and providing liquidity, the main motivation for speculators is to capitalize on fluctuations in exchange rates to generate financial gains.
Speculators participate in foreign exchange markets with the intention of making a profit. They take positions on currency pairs by buying or selling currencies based on their expectations of future exchange rate movements. Speculators analyze various factors, such as economic indicators, geopolitical events, and market trends, to identify opportunities for profit.
Their activities in the foreign exchange market indirectly contribute to other objectives. For example, speculators may help protect the value of foreign contracts held by other market participants. By actively trading and influencing exchange rates, they can create a more stable environment for businesses and individuals who engage in cross-border transactions.
Speculators also provide liquidity to financial markets. Their active participation in buying and selling currencies adds depth and volume to the market, making it easier for other market participants to execute transactions at competitive prices. The presence of speculators helps ensure a smooth functioning of foreign exchange markets by facilitating the exchange of currencies.
While speculators may engage in activities to minimize foreign exchange risks, their primary objective is profit-making. They assume risks associated with fluctuations in exchange rates and aim to take advantage of these movements to generate financial gains. Speculation involves taking calculated risks and relies on skillful analysis and timely decision-making to achieve profitable outcomes.
In summary, speculators in foreign exchange markets primarily seek to make a profit by capitalizing on exchange rate fluctuations. While their activities may indirectly contribute to objectives such as protecting the value of contracts, providing liquidity, and minimizing risks, profit generation remains their core motivation.
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A _____ is a person who regularly buys stolen property for resale and who often has a legitimate business to cover his activities.
A fence is a person who regularly buys stolen property for resale and who often has a legitimate business to cover his activities.
Legitimate business means a bona fide, active and operating commercial or business entity, or a government agency, charitable institution, or other duly recognized non-profit organization that produces services or goods for profit. I mean
Legitimate Business Reason means a party's compliance with contractual obligations and applicable laws and regulations, including but not limited to data protection, in connection with any action by a party. increase.
Legitimate business interests include valuable and confidential business information, material relationships with specific prospective or existing customers, customer goodwill related to ongoing business, and professional training. increase. identification.
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The letter S in the word INSURABLE stands for
The word INSURABLE is a term that is used in the insurance industry. The letter S in the word stands for Security, which is the main idea behind insurance policies.
The idea of security is what insurance firms rely on to safeguard their clients in the case of a loss.
Customers can feel confident in the knowledge that they are financially protected in the case of a tragedy or unforeseen incident thanks to the security offered by insurance plans.
Without the assurance that insurance plans offer to both individuals and businesses, many people would be unable to recover financially after a significant loss.
Security is symbolized by the letter S in the word "INSURABLE," which serves as a reminder of the value of insurance in preventing monetary losses.
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When making decisions, managers often must decide between doing what is beneficial for the firm in the short term, and what is beneficial for both the firm and society in the long term. To address this conflict, a firm must
When making decisions, managers are often faced with a conflict between what is beneficial for the firm in the short-term and what is beneficial for both the firm and society in the long-term.
This conflict arises because the actions that benefit the firm in the short-term may not necessarily align with the interests of society as a whole, which can lead to negative consequences for both the company and society in the long-term.
To address this conflict, a firm must adopt a long-term orientation and consider the broader social and environmental impacts of its decisions. This means looking beyond immediate financial gains and recognizing that actions taken today can have far-reaching implications for the company's reputation, customer loyalty, employee morale, and overall sustainability.
Firms that prioritize social responsibility and sustainable business practices are more likely to build strong relationships with stakeholders, including customers, employees, investors, and regulators. They are also better equipped to weather economic downturns and other disruptions, as they have diversified their risk and invested in building resilient supply chains and communities.
Ultimately, the key to addressing the conflict between short-term gains and long-term benefits is a commitment to corporate social responsibility (CSR) and sustainable business practices. By prioritizing the needs of society and the environment alongside those of shareholders, firms can create value for all stakeholders over the long-term, ensuring their continued success and impact.
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How did the United States arrive at its current occupational-safety-and-health laws?
A. joyfully, with parades and celebrations, the way we celebrated the end of World War II
B. quickly, as an idea whose time had come and about which no reasonable person could voice an objection
C. secretly, in the middle of the night on a holiday, since supporters knew it would be extremely unpopular
B. slowly, after over 100 years of small steps, backslides, and back-and-forth between business interests and representatives for workers
Answer:
B. slowly, after over 100 years of small steps, backslides, and back-and-forth between business interests and representatives for workers
Explanation:
Before 1970, America was experiencing a sharp increase in the number of occupational injuries and illnesses. Both the injuries and illnesses were becoming more severe, which lead to increased death and disabilities due to work-related issues.
The OSHA act was passed in 1970. Prior to that, the responsibilities for developing workplace safety and health regulations were under the ministry of labor. Activities and lawmakers felt that the existing structure give not give enough weight to workers plight. Employees were left at the mercy of their employers.
After intensive lobbying in the senate, the OSHA act was signed into law in 1970 by president Richard M. Nixon. The law aimed to promote safety and ensure safer working conditions for all workers, notwithstanding their job or industry.
Strategies for managing conflict
Can I get a brainest point plsssssss
1. Don't Ignore Conflict
If you're someone who dislikes dealing with conflict, it might seem tempting to just put your head in the sand and pretend it doesn't exist, hoping it will resolve itself on its own. While this sometimes can happen, the truth is that the vast majority of the time, this will only cause the situation to get worse. Ignored conflicts have a tendency to fester over time and reappear at inopportune moments, so do your team a favor and address conflicts when they occur, nipping a potentially toxic situation in the bud as soon as you recognize it.
2. Clarify What the Issue Is
If you're dealing with a conflict between two members of your team, it's important that you get all the facts. Sit down with each individual involved and find out exactly what the issue is. How is each individual perceiving the situation? What needs are not being met? What does each party see as an appropriate resolution? Make sure that all parties involved understand that you are acting as an impartial mediator, and let them know they can feel comfortable to share sensitive information.
3. Bring Involved Parties Together to Talk
Once you've had a chance to talk to all involved parties separately, bring them together in a meeting so that they can hash out their differences in a neutral environment. This is a time for brainstorming, active listening, and being open to different perspectives - the goal is to come to a common understanding of what the problem is, what role each individual is playing in the conflict, and what some possible solutions might be.
4. Identify a Solution
After both parties have had a chance to discuss the situation at hand, it's time to identify what a satisfactory resolution might be - and how to get there. Ideally, by this point, both parties will understand the other's side, and oftentimes the conflict will be resolved just through facilitated, open dialogue. However, if the situation requires further resolution, you will need to step in and help them negotiate a reasonable solution. This phase can require some time and effort, as it requires both parties to set aside their differences and preferences and find some common ground to work towards (which may involve not getting everything they want out of the situation). Then, work with both individuals to come up with a concrete list of steps that will result in the solution being achieved.
5. Continue to Monitor and Follow Up on the Conflict
Just because a solution has been identified and addressed doesn't mean it will just go away. As a manager, it's your responsibility to check in with both parties to ensure that the conflict has truly been dealt with, and that the steps identified to reach a solution are being followed. If all seems to be going well, simply remember to stop and observe from time to time, just to see if things really are going smoothly or if there are still lingering tensions under the surface that need to be handled. If it's clear that the solution didn't work, or wasn't the right resolution for the situation, make sure to be proactive in working with both parties to readjust expectations, identify alternative solutions, and continue their dialogue to create a positive and healthy work environment.
Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called Group of answer choices auditing. economics. finance. accounting.
Recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision making is commonly called accounting.
Accounting is a fundamental process in business and financial management. It involves systematically recording financial transactions, classifying them into appropriate categories, and summarizing the information to create financial statements such as the income statement, balance sheet, and cash flow statement. These financial statements provide a snapshot of a company's financial performance, position, and cash flows, enabling decision-makers to analyze and make informed decisions about the organization's operations, investments, and financial strategies.
While auditing, economics, and finance are related disciplines, each has its own distinct focus. Auditing involves examining and evaluating financial records and statements to ensure accuracy, compliance, and reliability. Economics studies the production, distribution, and consumption of goods and services within an economy. Finance, on the other hand, focuses on managing financial resources, investments, and the financial aspects of decision making. However, accounting serves as the foundation for providing the necessary financial information in these areas.
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how do we encounter technology in our daily life
Answer:
We encounter many new technologies in our everyday lives: at home, work, in the streets, in places we visit for holidays, on business, in public spaces, through conversations and the media.
Explanation:
Arrange the following revenues in the federal government, from greatest to
least.
Drag each item to put them in the correct order.
(2 points)
= excise taxes
= Social Security and Medicare taxes
= corporate income taxes
= individual income taxes
= customs duties
= miscellaneous revenue