IFRS 10 provides guidance for when a parent organisation has effective control over an entity which should then be consolidated. Examples of this situation might include:
1. If entity management always follows the wishes of the parent
2. If the parent investor has forty percent or more of voting rights and the remaining sixty percent is shared between a number of unconnected small investors
3. The parent is the largest investor in the entity
4. If any directors are shared between the parent and the entity
a.
1 and 2
b.
2 and 3
c.
1, 2 and 3
d.
1 and 4
Answers
c. 1, 2 and 3. Ifrs 10 provides guidance for determining when a parent organization has effective control over an entity that should be consolidated.
Examples of situations that indicate effective control include:
1. if entity management always follows the wishes of the parent: this suggests that the parent has the ability to direct the relevant activities of the entity, indicating effective control.
2. if the parent investor has forty percent or more of voting rights and the remaining sixty percent is shared between a number of unconnected small investors: even though the parent does not have a majority voting rights individually, the fact that it holds the largest portion of the voting rights compared to other investors indicates significant influence and effective control.
3. the parent is the largest investor in the entity: this situation implies that the parent has the most significant ownership interest and likely has the ability to exercise control over the entity's activities.
4. if any directors are shared between the parent and the entity: while the sharing of directors between the parent and the entity may indicate close ties, it is not necessarily an indicator of effective control on its own. it would depend on the extent of influence and decision-making authority held by the shared directors.
based on the examples given, s 1, 2, and 3 are all examples of situations that may indicate effective control according to ifrs 10.
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Related Questions
Hudson Jeweler’s current layout displays jewelry designs from the CAD system on a screen in the front of the store. However, customers have little privacy when designing jewelry there. What are the economic and non-economic advantages and disadvantages of the following options: (a) keep the current layout; (b) move the CAD system into a new private room; and (c) use option (b), buy a second CAD system, and build another private room. Data are provided in the case study.
Answers
Each option has its own economic and non-economic advantages and disadvantages. Careful consideration should be given to factors such as cost, customer satisfaction, privacy, and the overall impact on the business before making a decision.
(a) Keeping the current layout offers economic advantages in terms of cost savings. By not making any changes to the existing layout, the business avoids expenses associated with constructing a new private room, purchasing additional CAD systems, and building another private room. However, the non-economic disadvantage is the lack of customer privacy. Customers may feel uncomfortable designing jewellery in a public space, potentially leading to decreased customer satisfaction and fewer design consultations.
(b) Moving the CAD system into a new private room presents economic advantages in the form of enhanced customer experience. Providing customers with a private space for jewellery design can lead to increased satisfaction, potentially resulting in higher sales and customer retention. The non-economic advantage is improved privacy, allowing customers to design their jewellery without feeling exposed or uncomfortable. However, the economic disadvantage is the initial investment required to construct a new private room.
(c) Using option (b) and buying a second CAD system to build another private room offers additional economic advantages. By having two CAD systems and private rooms, Hudson Jeweler can serve more customers simultaneously, increasing efficiency and potentially boosting sales. This option also caters to customer privacy concerns and enhances the overall customer experience. The non-economic disadvantage is the higher upfront investment required for purchasing another CAD system and constructing a second private room.
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What is decreasing marginal utility?
Answers
Answer:
Diminishing Marginal Utility. Consuming one candy bar may satisfy a person's sweet tooth. If a second candy bar is consumed, the satisfaction of eating that second bar will be less than the satisfaction gained from eating the first. If a third is eaten, the satisfaction will be even less.
Type the correct answer in the box. Spell all words correctly.
Ideally, what should more than one member of the family contribute to for a better financial position?
A family can have more than one person contributing to the household _______
for a better financial position.
Answers
A family can have more than one person contributing to the household income for a better financial position.
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Some tax is paid only by people who benefit from a government program or service, such as a toll road. This approach to determining who should pay taxes follows the _______ principle.
Answers
Some tax is paid only by people who benefit from a government program or service, such as a toll road. This approach to determining who should pay taxes follows the benefits-received principle.
BENEFITS-RECEIVED PRINCIPLE
The principle called Benefits-Received states that the amount of tax that is to be payed by an individual is directly proportional to the amount of benefits that is being received by the individual from the government. Those people who receives services from the government resources pay tax to the government for those benefits.The main objective of this type of principle is to bring fairness among the public in paying taxes based on the benefits that receive from the services and the resources of the government. This is different from the ability to pay principle. In this principle, those people who can afford to pay more will be paying more taxes to the government.To learn more about benefits-received principle, click the link.
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WILL GIVE BRAILIEST
Zander is beginning to take college courses to prepare for a career in computer science, which is the study of using logic to create new and improved computer programs. He just finished a class that covered skills for using certain computer programs, but was not required for a degree.
What did Zander take steps to improve by taking this class?
A. career definition and career requirements
B. career requirements and current status
C. current status and intermediate goals
D. intermediate goals and career definition
Answers
Answer:
current status and intermediate goals
Explanation:
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Answers
Answer:
I xixed3odn3dno3xnomxend4ond4imx74d diendeinxe said einxiw dueoxni3d 3id 2did 2iz
How does the punishment for late payment of student loans differ between Federal and private loans?
Answers
Federal student loans and federal parent loans: the federal government funds these loans. Private student loans: These loans are confederal loans.
What is a loan?In finance, a loan is the lending of money by one or more someone, social group, or other entities to other individualists, organizations, etc. The recipient receives a debt and is usually liable to pay interest on that debt.
The federal government funds these loans. Buck private student loans: These loans are confederal loans, made by an investor such as a bank, credit union, state agency, or school.
Therefore, loans are confederal loans for Federal student loans and federal parent loans
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Owen is offered a contract to join a professional basketball team. He accepts their offer. What is TRUE about this acceptance?
A. Owen has offered his new team a consideration.
B. Owen has given his team power of attorney
C. Owen has now agreed to a living will,
D.Owen has participated in the concurrence of wills.
Answers
The truth about the acceptance of this scholarship from Owen is that Owen has participated in the concurrence of wills.
What is the concurrence of wills?
When we use this term, what is being said is that both parties involved in the contract have the same will or agreement.
This can be said that Owen and the team have the same will by getting to the same agreement.
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For each of the following items, indicate whether that item would be considered a transaction at Gerbig Pet Grooming Corporation
a. A customer, Layne Gracen, gives Gerbig a check for $620 to prepay for her dog's grooming appointments for the upcoming year. YES
b. Gerbig pays $310 for last month's electric bill. YES
c. Gerbig selects a new supplier for its shampoos and conditioners. NO
d. The controller for Gerbig pays the bill for a catered lunch at its annual training event for employees. YES
e. Gerbig files its articles of incorporation with the state. NO
f. Gerbig acquires a new stainless steel tub by signing a note payable with PetStar, a supplier of pet grooming supplies and products. YES
g. Maggie Cramer, a customer, signs a contract for next year's dog grooming with Gerbig. NO
h. Gerbig pays its employees an annual bonus on December 31. YES
Answers
The items which are considered a transaction are a customer giving Gerbig a check for $620 to prepay for her dog's grooming appointments (option a), Gerbig paying $310 for last month's electric bill (option b), the controller for Gerbig paying the bill for a catered lunch (option d), Gerbig acquiring a new stainless steel tub by signing a note payable with PetStar (option f), and Gerbig paying its employees an annual bonus (option h). The items which are not considered a transaction are Gerbig selecting a new supplier (option c), Gerbig files its articles of incorporation with the state (option e), and a customer signing a contract for next year's dog grooming with Gerbig (option g)
For each of the following items, the items which are a transaction at Gerbig Pet Grooming Corporation are as follows:a. A customer, Layne Gracen, gives Gerbig a check for $620 to prepay for her dog's grooming appointments for the upcoming year. This is a transaction. This would be considered a transaction as money is exchanged for a service.
b. Gerbig pays $310 for last month's electric bill. This is a transaction. This would be considered a transaction as money is exchanged for a service.
c. Gerbig selects a new supplier for its shampoos and conditioners. This is not a transaction. This is not considered a transaction as no money is exchanged.
d. The controller for Gerbig pays the bill for a catered lunch at its annual training event for employees. This is a transaction. This would be considered a transaction as money is exchanged for a service.
e. Gerbig files its articles of incorporation with the state. This is not a transaction. This is not considered a transaction as no money is exchanged.
f. Gerbig acquires a new stainless steel tub by signing a note payable with PetStar, a supplier of pet grooming supplies and products. This is a transaction. This would be considered a transaction as money is exchanged for a service.
g. Maggie Cramer, a customer, signs a contract for next year's dog grooming with Gerbig. This is not a transaction. This is not considered a transaction as no money is exchanged.
h. Gerbig pays its employees an annual bonus on December 31. This is a transaction. This would be considered a transaction as money is exchanged for a service.
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5. You purchase your daily
coffee at the chemist’s coffeehouse and have a choice of two cups
with different specific heat capacity. Which cup will you choose,
the cup with a low specific or the cu
Answers
You would choose the cup with a low specific heat capacity.
Specific heat capacity refers to the amount of heat energy required to raise the temperature of a substance by a certain amount. In the context of coffee cups, a cup with a low specific heat capacity means that it heats up or cools down quickly in response to changes in temperature.
When you purchase your daily coffee, you likely want to enjoy it at an optimal temperature for a longer period. By choosing a cup with a low specific heat capacity, it will absorb less heat from the coffee, allowing it to stay hot for a longer time. The cup will also cool down faster when exposed to the surrounding environment, preventing your coffee from becoming lukewarm too quickly.
On the other hand, a cup with a high specific heat capacity would absorb more heat from the coffee, causing it to cool down rapidly. This would result in your coffee becoming cold faster, making it less enjoyable to drink.
Therefore, opting for a cup with a low specific heat capacity would be more advantageous as it helps maintain the desired temperature of your coffee for a longer duration.
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Assume that 25 years ago your dad invested $360,000, plus $26,000 in years 2 through 5, and $46,000 per year from year 6 on.At a very good interest rate of 15% per year, determine the CC value.The CC value is determined to be $
Answers
The invested CC value is the present value of all future cash flows discounted back to the present using the discount rate. Then the CC value is $683,675.03.
Assuming that the interest rate is compounded annually, we can use the formula:
PV = FV / (1 + r)^n
First, we need to calculate the future value of the investment:
Future Value = Principal + (Interest x Time)
Future Value = $360,000 + ($26,000 x 5) + ($46,000 x 25)
Future Value = $995,000
Next, we need to calculate the number of periods:
Number of Periods = (Future Value - Principal) / Interest
Number of Periods = ($995,000 - $360,000) / $26,000
Number of Periods = 53.5
The present value using the formula:
PV = Future Value / (1 + r)^n
PV = $995,000 / (1 + 0.15)^53.5
PV = $683,675.03
Therefore, the CC value is $683,675.03.
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What is analysis that focuses on the ways in which processes can be designed to optimize interaction between firms and their customers?.
Answers
Product life cycle analysis that focuses on the ways during which processes will be designed to optimize interaction between firms and their customers.
A product life cycle analysis could be a popular tool to use as a part of the strategic analysis step within the general strategic planning process. one in all the parts of the resource audit is "markets". This analysis may be performed in greater detail using the merchandise life cycle. The product life cycle analysis could be a technique accustomed plot the progress of a product through its era. The model may be accustomed assess a personal firm's products (e.g. the iPod Classic), a sort of product (e.g. CRT televisions) or an industry (e.g. movies).
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You just had a baby. You plan that the baby will get a bachelor's degree and will go to a top-tier 2- year MBA program when baby is 24 years. You estimated future cost of the MBA at TZS 60,000,000 for year 1 and TZS 70,000,000 for year 2. Today you want to finance both years of baby's MBA program with one payment (deposit) into an account paying 6% interest compounded annually. How large must this deposit be?
Answers
To finance your baby's MBA program with one payment, you need to calculate the present value of the future costs, considering the 6% annual interest rate.
For Year 1, the cost is TZS 60,000,000 in 24 years. Using the present value formula, PV1 = FV1 / (1 + r)^n, where PV1 is the present value for Year 1, FV1 is the future value (TZS 60,000,000), r is the interest rate (0.06), and n is the number of years (24).
PV1 = 60,000,000 / (1 + 0.06)^24 ≈ TZS 17,459,975
For Year 2, the cost is TZS 70,000,000 in 25 years. Using the same formula, PV2 = FV2 / (1 + r)^n, where PV2 is the present value for Year 2, and FV2 is the future value (TZS 70,000,000).
PV2 = 70,000,000 / (1 + 0.06)^25 ≈ TZS 18,392,793
To finance both years, add the present values: PV_total = PV1 + PV2 ≈ TZS 17,459,975 + TZS 18,392,793 ≈ TZS 35,852,768
Thus, a deposit of approximately TZS 35,852,768 is required to finance your baby's MBA program.
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What type of account is sales returns and allowances?.
Answers
Answer:
contra revenue account
QUESTION 4 of 10: A clothing designer is looking for a job that can cover her living expenses of $5,000 per month. If she plans on working
forty hours a week, with four weeks a month, what's the minimum hourly wage she needs?
Answers
Answer:
$31.25
Explanation:
40 hours a week x 4 weeks a month = 160 hours of work per month
$5,000 divided by 160 = $31.25
i will give brainlest!!!
name 5 things that being a doctor requires
Answers
Please help. I will mark you as brainliest !!!
How does the value of the cars produced by the Japanese company within the United States
impact the United States' Gross National Product (GNP), and why?
Answers
The reason why is that GDP includes the final value of all goods and services produed within a country, during a specific period of time (usually a year). If the cars are produce in U.S. territory, they are counted as part of U.S. GDP, even if the company is from Japan or any other country.
The relationship between the number of years for the mortgage / home loan and the monthly payment amount.
Answers
Answer:
If A = { a , c , e } , B = { b , c , d ) and C = { a , c , d , f ) , find n ( A n B n C)
What are the various ways in which the value of time is imputed in benefit cost-analysis?
What is the purpose of discounting? What do firms in the private sector often use to estimate present values? What is meant by the social discount rate and how does this differ from the discount rates used in the private sector?
Answers
The value of time is imputed in benefit-cost analysis through discounting. Discounting is the process of adjusting future benefits and costs to their present values. It is done to account for the time preference of individuals and the opportunity cost of capital.
Firms in the private sector often use discounting to estimate present values. They typically use the discount rate that reflects their cost of capital, which is the rate of return required by investors to finance the project. This rate considers factors such as the riskiness of the investment and the prevailing interest rates in the market.
On the other hand, the social discount rate is used in benefit-cost analysis to determine the present value of benefits and costs from a societal perspective. It takes into account the time preference of individuals and the distribution of income and resources in society.
The social discount rate is usually lower than the discount rates used in the private sector because it incorporates the concept of equity and intergenerational fairness.
To summarize, the value of time is imputed in benefit-cost analysis through discounting. Firms in the private sector use their cost of capital to estimate present values, while the social discount rate considers societal factors and is typically lower.
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Benefit-cost analysis (BCA), also known as cost-benefit analysis (CBA), is a systematic approach used to assess the economic feasibility of a project, policy, or investment. The value of time is imputed in benefit-cost analysis through various methods:
1. Discounting: This is the process of reducing the value of future costs and benefits to their present value. It accounts for the fact that people generally prefer immediate benefits and costs over future ones. By discounting future values, we can compare them on an equal basis with present values.
2. Private sector estimation: Firms in the private sector often use a discount rate based on the cost of capital. This rate reflects the return they could earn by investing the money elsewhere. It helps determine the present value of future cash flows and assists in investment decision-making.
3. Social discount rate: The social discount rate is used to assess public projects and policies that affect society as a whole. It differs from the discount rates used in the private sector because it takes into account social preferences and welfare. The social discount rate is often lower than the private sector discount rate, as it considers broader social benefits and long-term impacts.
In summary, the value of time in benefit-cost analysis is imputed through discounting, which allows for comparing present and future values.
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What are the 5ms of maintenance program? enumerate and explain it.
Answers
The 5Ms of maintenance program are the five basic elements that are necessary for the maintenance of any equipment. These five elements are man, machine, materials, methods, and management.
1. Man: Man refers to the human resources required to operate and maintain equipment. Man is a crucial element in the maintenance program as he is responsible for maintaining equipment and ensuring that it functions optimally. This element includes the personnel required to carry out the maintenance activities, such as maintenance technicians, mechanics, electricians, and operators.
2. Machine: The machine refers to the equipment, machines, or systems that need maintenance. This element includes the physical assets such as machinery, vehicles, and tools. The machine element also includes the condition monitoring systems that are used to detect any potential faults in the equipment.
3. Materials: Materials refer to all the parts and consumables required for the maintenance of equipment. This element includes spare parts, lubricants, cleaning agents, and any other consumables that are required for maintenance. The materials element also includes the inventory management systems used to ensure that the required parts and consumables are always available.
4. Methods: Methods refer to the procedures and techniques that are used to carry out maintenance activities. This element includes the maintenance planning, scheduling, and execution methods. The methods element also includes the safety procedures that are followed during maintenance activities.
5. Management: Management refers to the management systems used to plan, organize, and control the maintenance activities. This element includes the maintenance management software used to manage the maintenance data.
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1.
What plays a role in supply and demand by influencing consumers to seek out particular brands or markets?
labor
integration
elasticity
advertising
Answers
Answer:
Advertising its part if marketing and brands
Does a monopolistically competitive firm tend to have a more elastic or less elastic demand than a monopoly? explain why.
Answers
A monopolistically competitive firm will have a more elastic demand than a monopoly because there will likely be more close substitutes.
What is monopoly, in a nutshell?A market setup where there is only one seller and one sort of items offered. As the only vendor of the goods with no viable alternatives, the seller in a monopoly market has no rivals.
What benefit does monopoly provide?Monopolies have the benefit of guaranteeing a steady supply of a good that is too expensive to sell in a competitive market. A few negatives of monopolies include price-fixing, inferior products, a lack of incentive for innovation, and cost-push inflation.
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What would be Tipical Day for a Doctor ?
Answers
Explanation:
Average 20 patients would be tipical Day for a doctor.
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Shareholders of mutual funds have all of the following rights EXCEPT: A) the right to vote on the selection of specific securities for the portfolio B) voting proxies C) receiving semiannual reports D) voting rights
Answers
Answer:
you do not obtain the right to vote on the selection of specific securities for the portfolio
Explanation:
As a shareholder of a mutual fund you have many rights available such as voting proxies, receiving semiannual reports, and voting rights. Unfortunately, you do not obtain the right to vote on the selection of specific securities for the portfolio. The only individual that can make this decision is the fund manager. This individual is the one that analyzes different securities and chooses the ones that will round out and diversify the mutual fund nicely while at the same time maximizing ROI potential.
Wright Company deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on May 31, 2017, its Cash account shows a $27,500 debit balance. The company’s May 31 bank statement shows $25,800 on deposit in the bank. The May 31 bank statement lists $100 in bank service charges; the company has not yet recorded the cost of these services. Outstanding checks as of May 31 total $5,600. May 31 cash receipts of $6,200 were placed in the bank’s night depository after banking hours and were not recorded on the May 31 bank statement. In reviewing the bank statement, a $400 check written by Smith Company was mistakenly drawn against Wright’s account. The bank statement shows a $600 NSF check from a customer; the company has not yet recorded this NSF check. Prepare a bank reconciliation for the company using the above information.
Answers
Answer:
Please see solution below
Explanation:
Bank reconciliation as at June 31st.
•Bank statement balance
$25,800
Add:
Bank service charges
$100
NSF check
$600
Wrong drawn
$400
Total
$1,100
Adjusted bank balance
$26,900
Bank reconciliation as at June 31st.
•Cash book balance
$27,500
Add: outstanding checks
$5,600
Balance
$34,100
Less: deposit in transit
($6,200)
Adjusted book balance
$26,900
1. Shira is trying to decide between getting a debit card, a prepaid debit card, and a credit card. Which statement is true?
Answers
Shira is considering acquiring a debit card, it's true.
What distinguishes prepaid cards from debit or credit cards?
Debit cards are payment cards that are linked to a bank account, and as you make transactions, they take money from that account. On the other hand, prepaid cards are not associated with a bank account. Instead, you directly load money into the card. Prepaid cards are safer than cash, easier to use and reload, and a good substitute for using regular credit or debit cards. They also provide consumers with a host of other advantages. a lower chance of overspending. Compared to credit cards, prepaid cards have a lower risk of overspending.
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Coca-cola relies on _________ technology to offer their customers a free coke at the moment they walk through a movie theater. beacon network satellite dynamic radar
Answers
Coca-cola relies on Beacon technology to offer their customers a free Coke the moment they walk through a movie theater. beacon network satellite dynamic radar
Coca-Cola relies on beacon technology to offer its customers a free Coke the moment they walk through a movie theater. Beacons are small Bluetooth devices that transmit signals to nearby smartphones or other devices. By strategically placing beacons throughout the movie theater, Coca-Cola can detect when a customer with a smartphone equipped with the appropriate app comes into proximity. The beacon sends a signal to the smartphone, triggering a notification or coupon for a free Coke. This technology enables Coca-Cola to deliver personalized and location-based marketing messages to customers in real time, enhancing their experience and promoting their brand. Beacon technology is a popular choice for proximity marketing, as it allows businesses to engage with customers when they are in close proximity, delivering relevant and timely offers or information.
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What is the term used to describe the fluctuation in demand of a certain product in relation to pricing?
Answers
Elasticity is a phrase used to describe how the price affects how much a certain product is in demand.
What is elasticity?In neoclassical economic theory, elasticity is a key idea that aids in understanding a variety of economic concepts, including the incidence of indirect taxation, marginal concepts related to the theory of the firm, wealth distribution, and different types of goods related to the theory of consumer choice. When talking about how welfare is distributed, particularly in terms of consumer, producer, or government surpluses, a grasp of elasticity is crucial.
Elasticity is a key notion in many economic theories, and it may be seen in a number of key indicators. These include the elasticity of demand at different prices, the elasticity of supply at different prices, the elasticity of demand at different income levels, the elasticity of replacement between factors of production, the cross-price elasticity of demand, and the elasticity of substitution across time.
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Outline TWO ways in which the tourism industry benefits from the cottage industry.
?
Answers
By definition, a cottage industry business operates from home. This makes for greater convenience for operators relative to leaving the home to operate a company. You don't have to spend time on the road driving, which also contributes to cost savings. You can set up a shop or work area and share home and business equipment, although it is important to account for allocated business use when claiming home business deductions on tax returns.
Low Start-Up Costs
Cottage business start-up costs are generally low. You don't have to pay for a mortgage or rent on a separate building space. You also don't have to buy separate equipment, tools, shelving, fixtures and other materials to maintain and use in the business. The Internet allows for a relatively low-cost way to set up a website and promote your business to local consumers and resale businesses.
Employment Alternative
Women have especially benefited from evolution of cottage industries since it offers an alternative to choosing between career and family. A stay-at-home mom, for instance, may balance caring for her children with operating a home-based cupcake production business. She can bake and prepare on a schedule that works with her family responsibilities. Families can also start small side businesses from home that provide supplemental income.
Specific Legal Protections
Increasingly, local, state and federal governments have recognized the value of cottage industries and worked to add specific legal protections for them. The state of Texas enacted a new cottage food law in late 2011 to clear the way for women operating home-based jam, jelly, baked goods and other food commodity operations to avoid previous health and safety requirements for food service operators.
Businesses provide help to the communities they are in by helping to provide , services, and jobs.
Answers
Businesses provide help to the communities they are in by helping to provide goods , services, and jobs.
What is Business?Business can be defined as the process trading or buying and selling so as to make money or to make profit.
A communities that has different type of businesses situated their by people tends to enjoy some benefit as it can tend to lead to job creation for unemployed people living in the community and it as well provide goods and services for them.
Inconclusion Businesses provide help to the communities they are in by helping to provide goods , services, and jobs.
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