The following data was obtained from the 2018 Form 10-K of Horngren Corp.
Stock Based Compensation:
Options Outstanding, December 31, 2017 20,000,000
Weighted average exercise price, Dec. 31, 2017 $40
Options Outstanding, December 31, 2018 21,000,000
Weighted average exercise price, Dec. 31, 2018 $50
Market closing price, December 31, 2017 $50
Market closing price, December 31, 2018 $60
Average market price - 2018 $55
All option outstanding are exercisable.
Horngren reported that its marginal tax rate is 20% and the tax benefit of options exercised in 2018 was $12 million.
a. Explain whether the adjustment for stock-based compensation (SBC) is an operating or a financial item.
b. Calculate the stock option overhang for December 31, 2017 and 2018.
c. What is the income statement impact (NOPAT or FEAT) for the 2018 adjustment for stock-based compensation (SBC).
d. Calculate the (unreported) impact on common stock equity (CSE) related to the 2018 adjustment for stock-based compensation.

In economics, the term demand refers to the quantity of a commodity that customers are willing and able to purchase at a given price. The term "quantity demanded," on the other hand, refers to the amount of a commodity that customers are willing to buy at a given price.

In general, the demand for a commodity is influenced by a variety of factors, including the commodity's price, its marketability, the cost of related goods, and the income level of the commodity's target market. In this scenario, if the US Surgeon General issues a report stating that red wine consumption reduces the chances of having a heart attack or stroke, it will undoubtedly increase the demand for red wine.

The reason is that customers are now more inclined to buy red wine as a preventative measure. As a result, the demand for red wine will rise because of the newly discovered health benefits, and buyers will be willing to pay more to acquire it.

This is especially true if there are no other substitutes for red wine that can provide the same health benefits. In contrast, if the cost of red wine rises too much, this may reduce the quantity demanded of red wine. Overall, the US Surgeon General's report indicating that red wine consumption lowers the risk of heart attack or stroke would result in an increase in the demand for red wine,

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The type of cover letter written to inquire about possible job openings: b. Prospecting letter.

Prospecting letter can be defined as the type of cover letter writing by a prospective applicant to a company or  human resources manager so as to inquire about a job opening.

The applicant  tend to include the the following in the cover letter:

Inconclusion the type of cover letter written to inquire about possible job openings: b. Prospecting letter.

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Answer:

b.

Prospecting letter

Explanation:

i took the test

Answer:

I think it's a story/book

Explanation:

because it's the only thing I can think of when I think of the words chronological, functional, and targeted.

Processes are mutually non-interfering when they do not affect each other's execution or results. This means that each process can run independently without having any impact on the other processes.

Mutually non-interfering processes are important in multi-processing systems, as they allow multiple processes to run simultaneously without causing interference or conflicts.

In a system with mutually non-interfering processes, each process has its own memory space and resources, and does not share them with other processes. This ensures that one process cannot modify the memory or resources of another process, preventing interference and potential errors.

To achieve mutual non-interference, processes must be properly isolated from each other. This can be achieved through the use of virtual memory, which creates a separate memory space for each process, and access controls, which restrict access to resources to only the process that owns them.

Overall, mutually non-interfering processes are essential for ensuring the reliability and stability of multi-processing systems, as they prevent interference and conflicts between processes.

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Answer:

c I'm pretty sure

hope this helped!

At the time of the stock market crash, the government did not insure bank deposits, so customers lost their savings if a bank collapsed.

Banks had put their savings in the stock market, which caused the stock market crisis to undermine the country's banks. The stock market crisis had an impact on everyone, even though a small portion of Americans had made investments. Banks suffered millions of dollars in losses, which led them to foreclose on personal and company loans. This put pressure on borrowers to repay their debts whether or not they had the money on hand.

The RFC was given money by the Emergency Assistance and Construction Act of 1932, which also contained extra funding for regional, state, and federal public works initiatives, to lend to the states as a means of relief.

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The most plausible reason for the increase in deferred revenue from 2017 to 2018 cannot be determined without additional information.

Without specific information about the company or the context, it is challenging to determine the exact reason for the increase in deferred revenue from 2017 to 2018. Deferred revenue represents advanced payments received by a company for goods or services that are yet to be delivered or fulfilled. Several factors could contribute to an increase in deferred revenue:

Changes in accounting practices: If the company implemented a new accounting method or policy regarding revenue recognition, it could result in a shift in the timing of recognizing revenue, leading to an increase in deferred revenue.

Changes in sales or business operations: If the company experienced a surge in sales or entered into long-term contracts with customers, it could lead to an increase in advanced payments and subsequently deferred revenue.

Seasonality or timing of sales: If the company's sales are subject to seasonal fluctuations or if a significant portion of sales occurred towards the end of the year, it could contribute to higher deferred revenue at the end of the reporting period.

Other specific factors: Industry-specific factors, regulatory changes, customer behavior, or specific contractual arrangements can also influence the increase in deferred revenue.

To determine the most plausible reason for the increase in deferred revenue, it would require analyzing the company's financial statements, understanding its business operations, and considering relevant industry and market factors. Without such information, it is not possible to definitively identify the reason for the increase in deferred revenue.

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Answer:

A. Rent controls are examples of price floors.

Explanation:

Price floors are kind of like the lowest price that one can legally pay for some service whereas Price control prevent prices from going above a certain maximum point. Rent controls are often called price ceilings and part of Price control

The animals can't believe Snowball has vanished. Napoleon anticipates that the animals will work harder and eat less. The animals are perplexed as to why they must construct a windmill.

Animal Farm is a satirical allegorical novella by George Orwell that was first published in England on August 17, 1945. It tells the story of a group of farm animals who rebel against their human farmer in the hopes of establishing a society in which the animals can be equal, free, and happy. The rebellion is eventually crushed, and the farm is returned to its previous state under the dictatorship of a pig named Napoleon.

The animal population at the poorly run Manor Farm near Willingdon, England, is ripe for rebellion due to neglect at the hands of the irresponsible and alcoholic farmer, Mr. Jones. One night, the exalted boar, Old Major, holds a conference, at which he calls for the overthrow of humans and teaches the animals a revolutionary song called "Beasts of England".

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Incentives can be monetary or non-monetary.

The private goods are produced for earning profit whereas the public goods are produced for society's welfare.

The incentive is the amount of gain earned by the entrepreneurs after selling off their manufactured products.

The monetary incentive earned from the production of private goods is considered as profit or gains. These are usually done by private production firms. The non-monetary incentive can be an incentive in-kind which is earned by public enterprises by producing the public goods.

Therefore, the nature of incentives used by both the public and private goods.

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Answer:

PLEASE DO YOU HAVE IT NOW I NEED IT ASAPP

Explanation:

please I need to graduate

The 95% confidence interval estimate for the population proportion of human resource professionals who believe that employee retention/turnover was an important challenge is 0.3672 ≤ π ≤ 0.4363.

To construct a confidence interval estimate for the population proportion, we can use the sample data and apply the formula for a confidence interval for proportions. In this case, the sample consists of 839 human resource professionals.

Step 1: Calculate the sample proportion (p-hat) for the first category (employee retention/turnover) by dividing the number of professionals who consider it an important challenge (328) by the total sample size (839). The result is p-hat = 328/839 ≈ 0.3909.

Step 2: Calculate the standard error (SE) using the formula √[(p-hat * (1 - p-hat)) / n], where n is the sample size. In this case, SE = √[(0.3909 * (1 - 0.3909)) / 839] ≈ 0.0176.

Step 3: Determine the critical value corresponding to a 95% confidence level. Since we want a 95% confidence interval, the critical value is 1.96.

Step 4: Calculate the margin of error (ME) by multiplying the critical value by the standard error: ME = 1.96 * 0.0176 ≈ 0.0345.

Step 5: Finally, construct the confidence interval by subtracting the margin of error from the sample proportion for the lower bound and adding the margin of error to the sample proportion for the upper bound. The 95% confidence interval estimate is: 0.3909 - 0.0345 ≤ π ≤ 0.3909 + 0.0345, which simplifies to 0.3672 ≤ π ≤ 0.4363.

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Answer: A

Explanation:

According to the law of diminishing returns, the increase in output that results from adding a production factor is smaller. The law of diminishing returns aids the business in determining the ideal amount of output in production. This is so that the producer can determine whether or not the output has reached its maximum potential.

Because economists anticipate that a firm's short-run marginal cost curves would slope upward as the number of output units rises, the law of diminishing returns is significant because it forms part of the theoretical framework.

According to the economic theory known as the law of diminishing returns, as an investment in a certain area rises, the rate of profit from that investment can no longer rise if other factors remain constant after a certain point.

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Answer:

B

Explanation:

hope this helps

Protecting the welfare of clients involves maintaining confidentiality, obtaining informed consent, and fulfilling the duty of care. These practices ensure that clients receive safe and ethical services that promote their well-being.

Protecting the welfare of clients is a crucial aspect of providing professional services. It involves taking actions to ensure the safety, well-being, and best interests of the individuals or groups that are receiving the services. There are several ways to protect the welfare of clients.

1. Confidentiality: Professionals should maintain strict confidentiality by not disclosing any personal or sensitive information about clients without their consent. For example, a therapist should keep their client's personal information confidential unless there is a legal or ethical obligation to disclose it.

2. Informed Consent: Professionals should obtain informed consent from clients before providing any services. This means explaining the nature of the services, potential risks, benefits, and alternatives to the clients. For instance, a doctor should explain the risks and benefits of a medical procedure to their patient before proceeding.

3. Duty of Care: Professionals have a duty to provide competent and ethical care to their clients. This involves using their expertise to ensure the clients' well-being and avoiding any harm. For example, a social worker should ensure that their clients are not subjected to any form of abuse or neglect.

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The employee engagement score three months ago was approximately 5.076.

To find the employee engagement score three months ago, considering a monthly improvement rate of 8%, we can follow these steps:

1: Calculate the score after three months of improvement.

The score improves at a rate of 8% per month for three months. To calculate the score after three months, we multiply the current score by (1 + 0.08) three times.

Score after 3 months = 5.20 * (1 + 0.08)³

2: Calculate the score three months ago.

To find the score three months ago, we need to reverse the improvement by dividing the score after three months by (1 + 0.08) three times.

Score three months ago = Score after 3 months / (1 + 0.08)³

Now, we can substitute the values into the equations and calculate the score three months ago:

Score after 3 months = 5.20 * (1 + 0.08)³

= 5.20 * (1.08)³

= 5.20 * 1.259712

≈ 6.545

Score three months ago = 6.545 / (1 + 0.08)³

= 6.545 / (1.08)³

≈ 5.076

Therefore, the employee engagement score three months ago was approximately 5.076.

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Solved Terry made an investment today worth $2,000 in business finance answers to his questions. Terry put $2,000 into an investment today that yields 6.5 percent a year.

What is Business Finance?

business groups raise and manage finances using business finance. The finance manager, who typically occupies a position towards the top of the internal hierarchy of a company, is responsible for planning, analyzing, and controlling operations. Significant financial decisions are frequently made by a budget committee in very large companies. The owner-manager typically oversees the financial operations in small businesses. Lower-level employees handle a large portion of the day-to-day tasks associated with business finance, such as managing cash receipts and payments, regularly and continuously borrowing from commercial banks, and creating cash budgets. Both the profit and the risk of a company's operations are impacted by financial decisions.

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paragraph 2 I hope sorry if it's wrong

Answer:

For this purpose, it hired an ad agency reputed for its creative skills

and  The agency hired professional actors for enacting the scene

Explanation:

both requires money. to hire someone you need money which shows a increase of expenses

The disadvantage of choosing a job that is very popular or a job that is in high demand is that after a while such a job may become saturated or it would become monotonous.

This is the term that is used to refer to a job that the people that wpould employ labor are constantly in need of. Such a job is one that would require the people that have the qualification to opt in and get the places and the roles that they are to fill.

The issues that may arise from such a job that is in high demand is that after a period, such a job may have a lot of persons that would want to fulfil the role.

The number of qualified persons may become more than the job that is available for the people to do in the long run.

Hence this is a disadvantage. Therefore I would conclude by saying that the disadvantage of choosing a highly popular job is that the number of persons that are willing to fulfil the role may exceed the job overtime.

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In accounting, the terms current assets, fixed assets, tangible assets, intangible assets, operational assets, and non-operating assets often refer to six different groups. Display your company's profitability and financial standing. assemble precise profit and loss statements.

Boost customer loyalty and supportive views towards your company. guaranteeing stockholders and luring investors. You might respond something like this if someone asks you to describe why you would be a useful asset: Unlike most people in comparable roles, I thrive on going above and beyond. I'm sure I could add a lot of distinctive traits and potential for growth to your business.

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Establish checkpoints at the start and end of the phase. Make an automated summary task with all the tasks for that phase in it. Determine the amount of time between the phase's earliest and latest dates.

Click Task after choosing the milestone. Click Task Information in the Properties group. Enter the milestone duration in the Duration box after selecting the Advanced tab. Click OK after selecting Mark task as milestone.

Because a milestone has no duration, it typically serves as a deadline for a variety of tasks that must be completed. A summary task lasts from the beginning of the first subtask to the end.

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Productivity is the measurement of physical output relative to each unit of input, typically expressed in labour hours.

What is Productivity?
Productivity refers to the efficiency with which goods or services are produced. Productivity can also be expressed as a ratio of the entire output to a single input, the sum of all the inputs utilised in a production process, or the output per input, usually over a defined time period. The (aggregate) measure of labour productivity, using GDP per worker as an example, is the most common illustration. The selection of a productivity definition (including those that do not refer to ratios of output to input) depends on the goal of the productivity assessment and/or the availability of data. The main cause of variation across productivity metrics is frequently (directly or indirectly) connected to how the inputs and outputs are combined to produce such a ratio-type productivity indicator.

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Answer:

a. standard

Explanation:

A standard is more like laws and regulations because it defines the level of quality or minimum requirements that is acceptable in a business firm. Thus, all of the activities and operations of the business firm are developed and designed to the set standard.

This ultimately implies that, standard are set by the management or top executive based on certain criteria and it is expected that all the various parts of the business, as well as the people working there are operating at par with it.

For example, the Occupational Safety and Health Administration (OSHA) is a federal agency saddled with the responsibility of assuring and ensuring safe and healthy working conditions for employees by setting and enforcing standards, providing education, trainings and assistance to various organizations.

According to the Occupational Safety and Health Administration (OSHA), safety precautions such as wearing a personal protective equipment e.g masks (respirators), ear plugs, safety boots, gloves, helmet, etc. are very important and essential to be used by workers while working in a hazard prone environment or industries.

According to the question a Dow Jones Industrial Average for days 1 through 5 The Dow Jones Industrial Average (DJIA) for days 1 through 5 is approximately $101.750.

To calculate the Dow Jones Industrial Average (DJIA) for days 1 through 5, we need the closing prices of the stocks on each day. Let's assume the following closing prices for the given days:

Day 1: $100.50

Day 2: $102.75

Day 3: $99.80

Day 4: $101.20

Day 5: $104.50

1. Calculate the sum of the closing prices:

Sum = $100.50 + $102.75 + $99.80 + $101.20 + $104.50 = $508.75

2. Divide the sum by the number of days:

Average = $508.75 / 5 = $101.75

Therefore, the Dow Jones Industrial Average (DJIA) for days 1 through 5 is approximately $101.750 (rounded to three decimal places).

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To calculate the DJIA for a given set of days, you add up the closing prices of the individual stocks and divide the sum by the number of stocks. This gives you the average value, which represents the DJIA.

To calculate the Dow Jones Industrial Average (DJIA) for days 1 through 5, you need to follow these steps:

1. Obtain the closing prices of the individual stocks that make up the DJIA for each day. Let's say the closing prices for the five days are as follows:
  Day 1: $100.00
  Day 2: $102.50
  Day 3: $98.75
  Day 4: $101.25
  Day 5: $99.50

2. Add up the closing prices for each day:
  Day 1 + Day 2 + Day 3 + Day 4 + Day 5 = $100.00 + $102.50 + $98.75 + $101.25 + $99.50 = $502.00.

3. Divide the sum of the closing prices by the number of stocks in the DJIA, which is typically 30. In this case, the DJIA is calculated as:
  DJIA = $502.00 / 5 = $100.40 (rounded to three decimal places).

Therefore, the Dow Jones Industrial Average for days 1 through 5 is $100.400.

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The marketing mix refers to a set of variables or factors that a company can use to influence its customers' perception of its products or services. These variables are commonly known as the four Ps of marketing: product, price, place, and promotion. The correct option is option a.

Product refers to the physical or intangible item that a company is selling. This includes features, design, quality, and branding. Price refers to the amount that a customer must pay to obtain the product. It includes factors such as discounts, pricing strategies, and payment terms. Place refers to the distribution channels that a company uses to deliver its products or services to customers. This includes the location of the stores, the methods of delivery, and the inventory management systems.

Promotion refers to the communication activities that a company uses to promote its products or services. This includes advertising, public relations, personal selling, and sales promotion. The marketing mix is an essential tool for companies to develop and implement their marketing strategies effectively. By understanding the four Ps, a company can tailor its marketing efforts to suit the needs and wants of its target customers. The correct option is a.

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Answer:  A. Identify his short-term and long-term financial goals.

Explanation:

You're welcome :)

After going over his accounts and resources, Manuel should reflect on his short-term and long-term financing.

Short period financing methods cast off a mortgage to make a purchase, commonly with a time period of much less than 365 days. Trade credit, commercial bank loans,commercial paper and secured loans.

Long period finance may be described as any economic device with an exceeding one year, consisting of financial institution loans, bonds, leasing, and different sorts of debt finance, public finance instruments.

So from the above declaration, it's clear that short and long-time period financing, is the ideal answer.

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Cecilia's economics expertise helped her make a wise commodities purchase because she recognized that buying diamonds would satisfy her desires and needs.

When the cost of diamonds falls, so does the cost of creating a diamond necklace, and so does the price of a diamond necklace.

In addition, the supply of diamonds would grow as a result of the new diamond mine's opening. Making a diamond necklace would be expensive as a result of this.

Thus, diamonds would satisfy her desires and needs.

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Answer:

D) She knew that the purchase of diamonds will satisfy wants and needs

Explanation:

The answer is Publication 535 (2022). IRS publication 535 (2022) provides information on important business expense deductions business owners can utilize to lower their tax liability.

A tax is a mandatory payment or levy that local, state, and federal governments impose on individuals or businesses to fund necessary public programs, services, and commodities.

Any tax that a government imposes on individuals or groups that it has the legal authority to levy and that entails the seizure of money or property.

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