Question 5 (15 Marks)
The following information appeared in the accounting records of Inceptus Ltd a manufacturing
entity, at 28 February 2021, the end of the financial year. The company manufactures
confectioneries and chocolates for special occasions.
Extract from the trial balance as at 28 February 2021:
N$
Inventory on hand 1 March 2020
Raw materials 160 650
Work-in progress 229 500
Finished products 469 200
Raw materials purchased (including N$52 326 indirect material) 511 326
Raw materials issued to production ?
Air freight paid on raw material purchased from South Africa 163 200
Indirect materials additionally issued to production 6 426
Insurance expenses (including N$8 415 for office insurance) 30 294
Depreciation (10:3 ratio applicable for manufacturing equipment and
office furniture respectively)
39 780
Rent expenses (60% of the rent was paid for the factory premises) 84 150
Wages and salaries paid 336 600
Water and electricity N$272 646 included for the factory water&
electricity)
321 453
Sales during the year 1 530 000
Additional information:
1. Inventory is valued on the FIFO (First-in-First-out) method.
2. Inventory on hand- 28 February 2021:
N$
Raw materials 387 090
Work-in progress 535 041
Finished products 532 440
3. Products are transferred to the sales department at cost plus 15%.
4. 30% of salaries and wages represent indirect labour cost of which N$39 780 was paid to the
factory supervisor. The rest of the salaries and wages relate to direct labourers.
5. All indirect materials issued were used in the production process. The raw material account
in the general ledger contains both the receipt and issue of direct and indirect material.6. At 1 March 2020, the allowance for the unrealized profit in finished products inventory
amounted to N$61 200.
7. The remainder of the insurance expense relates to the insurance on the factory equipment.
REQUIRED:
Prepare the following accounts in the general ledger of Inceptus Ltd for the year ending 28 Febraury
2021:
a) Raw material (3 marks)
b) Factory overheads (4.5 marks)
c) Work-in-progress (3 marks)
d) Finished goods inventory (2 marks)
e) Allowance for unrealized profits(1.5 marks)
f) Manufacturing profit (1 mark)

Answer:

different between isoquant and isocost

Answer:

C. the income effect only

Explanation:

In microeconomics, the income effect is the change in demand for a good or service caused by a change in a consumer's purchasing power resulting from a change in real income. This change can be the result of a rise in wages etc., or because existing income is freed up by a decrease or increase in the price of a good that money is being spent on

Option (c), All of the following are implied by the micro-EWOT, with the exception of uncritical reasoning.

EWOT poses no risks or adverse effects when used correctly and for no more than 15 minutes at a time. When more oxygen is breathed than is recommended, there is no risk of becoming ill from it.

HBOT functions in a different way than EWOT. HBOT is a passive procedure in which the pressure forces oxygen into the tissues. More oxygen enters the tissues as a result of the plasma's super saturation caused by EWOT. After then, the extra oxygen is used by the body.

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The complete question is:

The micro-EWOT implies, inter alia, all of the following, EXCEPT

Answer:

[Your Name]

[Your Position]

[Date]

Subject: Insights from our Survey - A Window into the Lives of our Valued Customers

Dear [CEO's Name],

I hope this message finds you well. I wanted to take a moment to share some fascinating insights from the recent survey we conducted among our cherished customer base. To make the data more relatable and easier to grasp, I have transformed the findings into a series of engaging visualizations. These visuals not only bring the data to life but also allow us to truly connect with our customers on a human level. Let's dive into the story behind each visualization and explore why these visual representations are crucial in understanding our customers.

Chart 1: Income Categories - Reflecting the Lives of our Customers

This insightful chart provides a glimpse into the diverse income categories of our survey respondents. As you observe the bars rise and fall, you can visualize the financial landscapes our customers navigate. From the bustling middle-income group, representing 29% of respondents, to the resilient individuals in the $75,000 to $99,999 range, accounting for 21% of participants, we gain an intimate understanding of the financial tapestry that influences their decisions.

By presenting this information in such a humanized manner, we can empathize with the varying needs and aspirations of our customers. This visualization guides us in tailoring our products and services to better address the unique challenges and aspirations of each income segment.

Chart 2: Gender Distribution - Celebrating Diversity and Inclusion

This delightful pie chart celebrates the diversity among our survey participants by highlighting their gender identities. As you glance at the vibrant slices, you witness the vibrant mosaic of our customer base. With 54% of respondents identifying as female and 46% as male, we recognize the importance of inclusivity and strive to ensure our products and services cater to the needs and desires of all genders.

Visualizations like this one allow us to see the human faces behind the data. It reminds us to embrace diversity and equality in our business operations, ensuring that every customer feels heard and valued.

Chart 3: Question Responses - Unveiling Our Customers' Voices

Within this insightful bar chart, we uncover the authentic voices of our customers through their responses to a specific question. The bars rise and fall, revealing the choices they made and their preferences. The most popular response, "5," chosen by 28% of participants, demonstrates the collective sentiment that echoes among our customers. As we observe the varying heights of each bar, we gain a deeper understanding of their thoughts and desires.

Visualizations like this empower us to hear our customers' voices loud and clear. By listening attentively to their responses, we can make informed decisions that resonate with their needs, aspirations, and desires.

In summary, these captivating visualizations humanize our survey data, enabling us to truly connect with our customers and gain invaluable insights. By considering the stories behind each chart, we ensure that our strategies, products, and services align with their lived experiences. Together, we can build lasting relationships, foster inclusivity, and deliver the exceptional experiences our customers deserve.

Thank you for your time and attention. Should you have any questions or require further information, please don't hesitate to reach out.

Warm regards,

[Your Name]

[Your Position]

Explanation:

Answer:

Different communication methods are used in different circumstances because sometimes a certain method will be more effective in terms of cost, time and impact, and sometimes it will be more appropriate.

Explanation:

Different communication methods are used in the business environment to suit different situations and needs. It is important to choose the right method of communication to ensure effective communication and to avoid misunderstandings.

There are some important communication methods are:

Face-to-face communication is utilized when there needs to be rapid clarification, feedback, or discussion.

When a written record of the conversation is required or the receiver cannot be reached in person, email is the preferred means of communication.

When a formal debate or presentation is required, this approach is employed in business meetings.

Social media is a technique utilized when a wide audience has to be reached fast.

Applications for team messaging are utilized when quick, informal communication is required among team members.

As a result, the significance of the different communication methods are used in the business environment are the aforementioned.

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In the service-profit chain, customer satisfaction leads to customer loyalty, and results in revenue growth and profitability

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(a) The given statement, "Perfect competition has an identical good" is true.

(b) The given statement, "A monopolistically competitive firm makes zero economic profit in the long run" is false.

(c) The given statement, "The defining feature of oligopoly is a large number of firms" is false.

(d) The given statement, "The defining feature of oligopoly is a large number of firms" is true.

(a) In perfect competition, all firms produce identical goods, which means that consumers cannot differentiate between them based on the product. Therefore, firms have to compete based on price and quality of their product.

(b) In monopolistic competition, firms can earn economic profit in the short run but may not be able to sustain it in the long run. This is because other firms can enter the market and offer similar products, which reduces the demand for the original firm's product and lowers its price, eventually resulting in zero economic profit.

(c) The defining feature of oligopoly is a small number of large firms that dominate the market. These firms have significant market power and can influence the market's price and quantity. Oligopolies can lead to collusion between firms, creating barriers to entry and limiting competition.

(d)  A natural monopoly arises when a single firm can produce the entire output of the market at a lower cost than any combination of two or more smaller firms. This is due to economies of scale, where the average cost of producing a good decreases as the quantity produced increases.

Therefore, it is more efficient to have one firm producing the entire output rather than multiple smaller firms. However, natural monopolies can lead to market failure, and regulation may be necessary to prevent abuse of market power.

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When someone is attending a networking event, it is essential to meet persons and make sure that they understand what is sold by the person.

An event wherein sellers of different types of products and services gather together in order to make contacts, which may be beneficial for the growth of their individual businesses, is known as a networking event.

Hence, option A holds true regarding a networking event.

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Injunction equitable remedy is available to Big Three Accounting, Inc. Thus option D is correct.

Accounting is the act of documenting a business's monetary operations. All transactions are compiled, examined, and reported to factor in making, regulatory bodies, and tax collection organizations as part of the accounting cycle.

A lawsuit for an injunction is brought to court when someone infringes any contract clause relating to not competing. An equitable relief is where a court directs a party to carry out a certain act or desist from doing so. Therefore, option D is the correct option.

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After passing his CPA exam, Mohammad is hired by Big Three Accounting, Inc. Part of his contract includes a covenant not to compete. If, after working for three years, Mohammad retires from Big Three Accounting and subsequently violates the covenant not to compete, what equitable remedy is available to Big Three Accounting, Inc.?

a. Rescission O b. Specific Performance O c. Reformation O d. Injunction

Answer:

a,e,d

Explanation:

Answer:

The entry for the first installment payment will be: $701.25.

Explanation:

First, you can calculate the price per pallet after the discount is applied by calculating 15% of the price and subtracting that amount from the price:

$300*15%=45

$300-$45=$255

Now, you can multiply the price with the discount for the number of pallets puchased to find the total cost:

$255*11=$2,805

Now, you have to divide the total amount by four as you will pay in four equal installments:

$2,805/4=$701.25

According to this, the answer is that the entry for the first installment payment will be: $701.25.

Answer:

will

ur

8. In the section that asks when you

are available to work, you will want to

a. be vague.

b. say "when ever."

c. make sure to clearly list the time

range and days.

d. It doesn't matter.

it

There should be a justification for closing the account.

"Purging a bank account" refers to the act of closing an account, as well as withdrawing all its corresponding finances.

Such action may be carried out for countless reasons, including the intention of changing banks, severing a shared arrangement after amicable connections come to an end, and basically because the holder deems the account surplus.

It must be outlined that extracting all capital from a banking institution does not undoubtedly signify the nullification of the account completely.

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Answer:

thinking before acting,

avoiding clichés ,

 using formal language with acronyms

Explanation:

Answer:

Cool

Explanation:

Answer:

Pipers Plumbing

a. Adjusted Trial Balance:

Cash                                  $46,000

Accounts Receivable          21,000

Supplies                                 1,000

Equipment                          26,000

Accumulated Depreciation                  $12,000

Accounts Payable                                    4,000

Utilities Payable                                       7,000

Deferred Revenue                                  2,000

Service Revenue                                   81,000

Common Stock                                    28,000

Retained Earnings                                 9,000

Salaries Expense               32,000

Dividends                             2,000

Depreciation Expense        6,000

Supplies Expense               2,000

Utilities Expense                 7,000

Totals                            $143,000 $143,000

Income Statement

For the year ended December 31, 2021

Service Revenue                                  $81,000

Salaries Expense               32,000

Depreciation Expense        6,000

Supplies Expense               2,000

Utilities Expense                 7,000        47,000

Net Income                                         $34,000

Retained Earnings                                  9,000

Dividends                                                2,000

Retained Earnings, Dec. 31, 2021      $41,000

Explanation:

a) Data and Calculations:

Account balances:

Accounts                     Debits     Credits

Cash                        $ 4,000

Accounts Receivable 9,000

Supplies                     3,000

Equipment               26,000

Accumulated Depreciation     $ 6,000

Accounts Payable                       4,000

Utilities Payable                          5,000

Deferred Revenue                     0

Common Stock                         18,000

Retained Earnings                     9,000

Totals                  $ 42,000  $ 42,000

T-accounts:

Cash

Date       Accounts              Debits     Credits

Jan. 1     Balance                $ 4,000

Jan. 24  Service Revenue   15,000

Mar. 13   Accts Receivable 48,000

May 6    Common Stock     10,000

June 30 Salaries                                $32,000

Sept. 15 Utilities                                     5,000

Nov. 24 Deferred Revenue 8,000

Dec. 30 Dividends                                 2,000

Dec. 31  Balance                               $46,000

Accounts Receivable

Date       Accounts                Debits     Credits

Jan. 1      Balance                $ 9,000

Jan. 24   Service Revenue 60,000

Mar. 13   Cash Account                       $48,000

Dec. 31  Balance                                  $21,000

Supplies

Date       Accounts              Debits     Credits

Jan. 1      Balance              $ 3,000

Dec. 31   Supplies Expense                $2,000

Dec. 31   Balance                                 $1,000

Equipment

Date       Accounts              Debits     Credits

Jan. 1      Balance            $ 26,000

Accumulated Depreciation

Date       Accounts              Debits     Credits

Jan. 1      Balance                               $ 6,000

Dec. 31   Depreciation                          6,000

Dec. 31   Balance              $12,000

Accounts Payable

Date       Accounts              Debits     Credits

Jan. 1      Balance                               $ 4,000

Utilities Payable

Date       Accounts              Debits     Credits

Jan. 1      Balance                               $ 5,000

Sept. 15  Cash                   $5,000

Dec. 31   Utilities Expense                    7,000

Dec. 31   Balance              $7,000

Deferred Revenue

Date       Accounts              Debits     Credits

Jan. 1      Balance                                 $ 0

Nov. 24  Cash                                       8,000

Dec. 31   Service Revenue $6,000

Dec. 31  Balance                   2,000

Service Revenue

Date       Accounts              Debits     Credits

Jan. 24   Cash Account                    $15,000

Jan. 24   Accounts Receivable          60,000

Dec. 31   Deferred Revenue                6,000

Dec. 31   Income Statement $81,000

Common Stock

Date       Accounts              Debits     Credits

Jan. 1   Balance                                 $ 18,000

May 6  Cash                                        10,000

Dec. 31 Balance               $28,000

Retained Earnings

Date       Accounts              Debits     Credits

Jan. 1   Balance                                 $ 9,000

Salaries Expense

Date       Accounts              Debits     Credits

June 30 Cash                   $32,000

Dividends

Date       Accounts              Debits     Credits

Dec. 30  Cash                   $2,000

Depreciation Expense

Date       Accounts              Debits     Credits

Dec 31   Acc Depreciation $6,000

Supplies Expense

Date       Accounts              Debits     Credits

Dec 31    Supplies             $2,000

Utilities Expense

Date       Accounts              Debits     Credits

Dec 31    Utilities Payable $7,000

Answer:

This is (your name) with (say the company) I can not come to the phone right now but please leave a message and I will call you back.

Answer: Hello, you’ve reached (Your First and Last Name).

Sorry I wasn’t able to take your call, but please leave your name and a detailed message and I’ll get back to you.

Have a great day.”

Answer:

OB. Misuse of credit

Explanation:

good luck, let me know if there is anything more i can assist with :)

Answer:

Misuse of credit

Explanation:

The entrepreneur that is chosen for this argument is Steve Jobs. Steve Jobs was one of the co-founders of Apple, which is now a trillion-dollar company.

The free enterprise system was necessary for Steve Jobs to make an impact on the business world. Steve Jobs did not come from a wealthy background, but he had a passion for technology. The free enterprise system allowed him to start a business without any restrictions from the government.

He was able to create innovative products, such as the iPhone and iPad, and sell them to consumers. The supply and demand of consumers determined the success or failure of his business endeavors. Steve Jobs was able to create a successful company and become a billionaire because of the free enterprise system.

Without the free enterprise system, Steve Jobs may not have been able to start a successful business and make an impact on the business world.

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Goodwin’s horizon value at the horizon date when the constant growth begins equals $38.7481 and the current intrinsic value equals $27.1393.

This refer to the value of an asset beyond the forecasted period when future cash flows can be estimated

What is a current intrinsic value?

This refers to the current perceived or true value of an asset.

Therefore, the horizon value at the horizon date when the constant growth begins equals $38.7481 and the current intrinsic value equals $27.1393.

Note: The calculations leading to the final answer of horizon value and current intrinsic value is explained in the attached image.

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Prior to being subtracted from the related assets on the assets side of the balance sheet, the amount of depreciation will first be shown as an expense on the debit side of the profit and loss account.

A journal entry for accumulated depreciation is one made at the end of the year to add the current year's depreciation expense to the account already in existence for accumulated depreciation.

A journal entry used to reflect depreciation expense is called an adjusting entry. It is made at the end of a period to reflect the expense on the income statement and the decline in the fixed asset's value on the balance sheet. Depreciation expense is typically debited and accumulated depreciation is credited in this entry.

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Answer:

right or suitable; fitting

Explanation:

In a case whereby Julia knows that investing in just one company is risky since there a chance that the stock's value could decrease  some ways she can minimize her risk are to;

When we want to Minimize risk  , it implies that we want to reduce the likelihood of facing liability claims and in doing this we will be able to maintain reasonable premium prices.

Hence , when the organization understand  as well as control risks  it will bring  more confidence  and help in making decision with respect to right business decisions.

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Answer:

prices will increase or remain

Option A is correct. Strong positive correlation. A positive correlation is when both variables are increasing or decreasing together, and a strong correlation is when the two variables are close to a straight line.

A positive correlation is a relationship between two variables that run in parallel. In the same direction. A positive correlation occurs when one variable decreases when the other variable decreases, or when one variable increases while the other variable increases. Since these two different variables are moving in the same direction, they are theoretically subject to the same external force.

A positive correlation is when one variable tends to decrease when the other variable decreases, or when one variable tends to increase when the other variable increases.

In finance, correlations are used to describe how individual stocks perform in relation to the broader market.

A beta of 1.0 represents a stock that correlates perfectly with the S&P 500. Values ​​above 1.0 represent stocks with higher volatility than the S&P 500, while lower values ​​represent stocks with lower volatility. 

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The part of the peripheral nervous system that controls the voluntary movements of the skeletal muscles is the Somatic Nervous System.

The Somatic Nervous System is a division of the Peripheral Nervous System (PNS) that is responsible for controlling voluntary movements and for transmitting sensory information from the skin and joints to the central nervous system. It is made up of sensory neurons and motor neurons, which are specialized cells that transmit information to and from the brain and spinal cord. The sensory neurons of the Somatic Nervous System are responsible for detecting sensory stimuli, such as touch, pressure, and pain, and transmitting that information to the central nervous system. The central nervous system then processes that information and sends commands to the appropriate muscles via the motor neurons of the Somatic Nervous System. The motor neurons of the Somatic Nervous System are responsible for controlling the movement of the skeletal muscles, which are the muscles that are under conscious control. When the brain sends a command to move a muscle, it sends an electrical signal down a motor neuron, which then activates the muscle. This allows us to perform voluntary movements, such as waving, typing, and walking. In summary, the Somatic Nervous System plays a crucial role in our ability to control our movements and to perceive the sensations in our environment.

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Answer:

pilin entonces pilinn

La comunicación desempeña un papel fundamental en el funcionamiento de una organización, ya que permite la transmisión de información, ideas, instrucciones y retroalimentación entre los miembros del equipo. Existen varias formas de comunicación que se utilizan en un entorno organizacional. A continuación, describiré algunas de las formas más comunes:

Comunicación verbal: Es el uso de palabras habladas para transmitir información. Puede ser en forma de reuniones, conversaciones cara a cara, llamadas telefónicas o videoconferencias. La comunicación verbal es rápida y permite una interacción directa entre las personas, lo que facilita la clarificación de dudas y la resolución de problemas en tiempo real. Por ejemplo, durante una reunión de equipo, los miembros pueden discutir ideas, compartir actualizaciones y tomar decisiones conjuntas.

Comunicación escrita: Implica el uso de palabras escritas para transmitir información. Esto incluye correos electrónicos, mensajes de texto, informes, memorandos y documentos formales. La comunicación escrita es útil cuando se requiere un registro permanente de la información y proporciona la oportunidad de revisar y editar antes de enviar el mensaje. Por ejemplo, un gerente puede enviar un correo electrónico detallando las metas y objetivos del proyecto a su equipo para asegurarse de que todos estén al tanto de las expectativas.

Comunicación no verbal: Se refiere a la transmisión de información sin el uso de palabras. Incluye gestos, expresiones faciales, lenguaje corporal y tono de voz. A menudo, la comunicación no verbal puede transmitir emociones y actitudes que pueden complementar o contradecir el mensaje verbal. Por ejemplo, durante una presentación, el lenguaje corporal de un orador puede transmitir confianza y entusiasmo, lo que refuerza su mensaje.

Comunicación formal: Se lleva a cabo a través de canales oficiales y estructurados dentro de la organización. Esto incluye comunicaciones descendentes, como anuncios y políticas de la gerencia hacia los empleados, así como comunicaciones ascendentes, como informes de estado y retroalimentación de los empleados hacia los superiores. La comunicación formal es importante para establecer líneas claras de autoridad y responsabilidad, así como para garantizar la coherencia en la información transmitida.

Comunicación informal: Se produce a través de interacciones sociales no estructuradas entre los miembros de la organización. Esto puede incluir conversaciones informales en el lugar de trabajo, interacciones en las pausas para el café o discusiones en grupos de chat en línea. La comunicación informal es valiosa para fomentar la camaradería, construir relaciones y facilitar el intercambio de ideas no convencionales. Por ejemplo, en un entorno de trabajo abierto, los empleados pueden compartir ideas innovadoras durante una conversación informal en la sala de descanso.

La importancia de estas formas de comunicación en una organización radica en que permiten la colaboración efectiva, la toma de decisiones informada, la resolución de problemas, la coordinación de tareas y la creación de un ambiente de trabajo positivo. Una comunicación clara y efectiva evita malentendidos, reduce los errores, mejora la productividad y fortalece la cohesión del equipo.

Un ejemplo práctico podría ser una empresa de desarrollo de software. En este caso, la comunicación verbal sería esencial para que los miembros del equipo discutan los requisitos del proyecto, compartan actualizaciones diarias y resuelvan problemas en las reuniones diarias de puesta al día (stand-up meetings). La comunicación escrita sería crucial para documentar los requisitos, especificaciones técnicas y cronogramas del proyecto, así como para enviar correos electrónicos y mensajes de chat con actualizaciones y solicitudes de retroalimentación. La comunicación no verbal también tendría un papel importante, ya que el lenguaje corporal y las expresiones faciales en las reuniones ayudarían a transmitir confianza y apoyo entre los miembros del equipo. En cuanto a la comunicación formal, se utilizarían informes de estado y presentaciones formales para mantener a la alta dirección informada sobre el progreso del proyecto. Por último, la comunicación informal se daría en momentos de descanso, donde los empleados podrían discutir ideas, plantear desafíos y fomentar la creatividad en un ambiente más relajado

Answer:

There are several different forms of communication that are important in an organization. These include:

1. Verbal communication: This is the use of spoken words to convey a message. Verbal communication is important in an organization because it allows employees to communicate with each other and with customers. For example, a salesperson might use verbal communication to explain the features of a product to a customer. Another example is a team meeting where employees discuss project updates and share ideas.

2. Nonverbal communication: This is the use of body language, gestures, and facial expressions to convey a message. Nonverbal communication is important in an organization because it can convey emotions, attitudes, and intentions. For example, a manager might use nonverbal communication to show approval or disapproval of an employee's performance. Another example is a job interview where the interviewer might use nonverbal communication to assess the candidate's confidence and professionalism.

3. Written communication: This is the use of written words to convey a message. Written communication is important in an organization because it provides a permanent record of communication. For example, an email can be used to communicate project updates, deadlines, and other important information. Another example is a report that summarizes the results of a project.

4. Visual communication: This is the use of images, graphs, and other visual aids to convey a message. Visual communication is important in an organization because it can help to simplify complex information and make it easier to understand. For example, a chart can be used to show sales trends over time. Another example is a video that demonstrates how to use a product.

All of these forms of communication are important in an organization because they allow employees to share information, ideas, and feedback. Effective communication can also help to build trust and relationships between employees, customers, and partners. For example, if a customer has a positive experience with a salesperson, they are more likely to return to the organization in the future.

A practical example of the importance of communication in an organization is a team project. Effective communication is essential for the success of the project. Team members need to be able to communicate their ideas, concerns, and progress to each other in order to stay on track and meet deadlines. This might involve verbal communication in team meetings, written communication in project reports, and visual communication in presentations. Without effective communication, the project is likely to fail.

Answer:

D) If the return is risk-free and never deviates from its mean, the variance is one.

Explanation:

In the given case, the following statements are true:

a. In the case when the variance increased so the deviation magnitude from the mean is also increased

2. The variance is the predicted square deviation from the mean

3. And, the two common measures of the risk is the variance and the standard deviation

But when the return is risk less so the variance should be zero not one

Therefore the option d is false

Answer:

false. it deals with ecomonics as a whole. it's in the name dude

Answer:

False

Explanation:

Macroeconomics looks at the economy as a whole. It focuses on broad issues such as growth of production, the number of unemployed people, the inflationary increase in prices, government deficits, and levels of exports and imports.