Performing a horizontal analysis on the given information, we can calculate the dollar amount and percentage change for each item. The cash balance decreased by $52,000.
The total assets increased by $300,000. The percentage changes for cash and total assets are -26.0% and 7.5%, respectively.
To perform a horizontal analysis, we compare the financial data of two periods, 2021 and 2020, and calculate the dollar amount and percentage change for each item.
For cash, the change is calculated as $500,000 (2021) - $200,000 (2020) = $300,000 increase. The percentage change is (300,000/200,000) * 100 = 150.0%.
For accounts receivable, the change is $900,000 (2021) - $800,000 (2020) = $100,000 increase. The percentage change is (100,000/800,000) * 100 = 12.5%.
For inventory, the change is $700,000 (2021) - $500,000 (2020) = $200,000 increase. The percentage change is (200,000/500,000) * 100 = 40.0%.
For long-term assets, the change is $2,200,000 (2021) - $2,500,000 (2020) = $-300,000 decrease. The percentage change is (-300,000/2,500,000) * 100 = -12.0%.
For total assets, the change is $4,300,000 (2021) - $4,000,000 (2020) = $300,000 increase. The percentage change is (300,000/4,000,000) * 100 = 7.5%.
Therefore, the cash balance decreased by $52,000, and the total assets increased by $300,000. The percentage changes for cash and total assets are -26.0% and 7.5%, respectively.
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You are considering a 5/1 ARM. What does the 1 represent?
A. The number of years between adjustments in the interest rate
B. The interest rate of the initial fixed-rate loan period
C. The total number of years in the loan D. The number of years that a fixed interest rate will be applied to th loan
Answer: i would say b
Explanation:
What can a boosted post help an advertiser achieve?
A boosted post helps an adviser to connect with the audience and gain trust.
Boosted post is a kind of post that is used on social media platforms in order to enhance the page of the platform and to attract audience to the page. Boosted post can help better communication with the audience along with the increase in a greater number of messages, calls and texts. Boosted posts help for better advertisements of the product. For example, A Chocolate brand may use Boosted posts to gain audience as well as consumers. Boosted posts helps an adviser to be discovered among people, to establish a benchmark in the market and to gain more and more customers. It's a kind of marketing strategy used for publicity purpose.
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What is the formula for the rule of 72?
In an efficient capital market, only ______ or ________ information will make stock prices move.
In an efficient capital marketplace, the best new or unexpected data will make inventory fees circulate.
A capital marketplace is a place wherein buyers and dealers take pleasure in trading (shopping for/selling) monetary securities like bonds, stocks, and so forth. The buying and selling are undertaken by using members along with individuals and institutions. The capital market trades mainly in lengthy-time period securities.
A capital market is in which people and companies borrow finances the use of shares, bonds, debentures, debt units, etc. The maximum not unusual example is a stock exchange together with NASDAQ, buying and selling shares from extraordinary businesses among buyers.
The capital market is called an area wherein saving and investments are done among capital providers and those who are in need of capital. it's far, consequently, a place where diverse entities trade one-of-a-kind monetary instruments. There are two types of capital markets: primary marketplace. Secondary marketplace.
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which wheel settings change when you mount the subframe incorrectly in the transverse direction? Check all that apply
TOE
CAMBER
STEERING AXIS INCLINATION (SAI)
CASTER
The wheel settings that change when you mount the subframe incorrectly in the transverse direction is "CASTER" (Option D)
What is Caster?Caster is the process of aligning a wheel with the direction of travel, which can be performed by caster displacement or caster angle. As with the front wheels of a shopping cart, caster displacement shifts the steering axis forward of the axis of wheel rotation. The steering axis is moved away from the vertical by the caster angle.
The caster angle, also known as the castor angle, is the angular displacement of the steering axis from the vertical axis of a steered wheel of a car, motorbike, bicycle, another vehicle, or watercraft as seen from the side.
Positive caster enhances the responsiveness of your vehicle while negotiating bends and the stability of your car when going at greater speeds. The sole disadvantage of a positive caster is that it increases the amount of effort required to steer your car.
Turning plates and a digital or bubble camber/caster gauge are the two most common methods for measuring caster angles. Measuring the upper and lower wishbone mounting points or the MacPherson strut angle.
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You have decided to form a study group for your Study Skills class. How should you decide who will be in the group?
Answer:
figure out who has the skilles needed to join
Explanation:
when you are in a study group you have to have a set of skilles that benefit others and some other ways, the way to do this is print out aplications and have them fill out what they can contribute and when they get turned in read them.
Answer:
when you are in a study group you have to have a set of skilles that benefit others and some other ways, the way to do this is print out aplications and have them fill out what they can contribute and when they get turned in read them.
My mom said i could get iPhone 12 or Xbox one series Which do i pick.
Answer:
Ps5
Explanation:
Answer:
get an iphone 12 and please use brainly for actual real life homework help.
Explanation:
A company reported total stockholders' equity of $435,000 on its Dec 31, 2018, balance sheet. The following information is available for the year ended Dec 31, 2019: Revenues: $930,000 Expenses: 495,000 Liabilities, on Dec 31. 2019: 216,000 What are the total assets of the company on December 31, 2019?
The total assets of the company on December 31, 2019, are $1,086,000.
To find the total assets of the company on December 31, 2019, we can use the accounting equation:
Total Assets = Total Liabilities + Stockholders' Equity
Given information:
Total stockholders' equity on Dec 31, 2018 = $435,000
Revenues for the year ended Dec 31, 2019 = $930,000
Expenses for the year ended Dec 31, 2019 = $495,000
Liabilities on Dec 31, 2019 = $216,000
To calculate the change in stockholders' equity for the year 2019, we need to consider the net income (revenues - expenses): Net Income = Revenues - Expenses
Net Income = $930,000 - $495,000
Net Income = $435,000
Now, let's calculate the stockholders' equity on December 31, 2019:
Stockholders' Equity on Dec 31, 2019 = Stockholders' Equity on Dec 31, 2018 + Net Income - Dividends
Stockholders' Equity on Dec 31, 2019 = $435,000 + $435,000 - Dividends
Since the information about dividends is not provided, we'll assume no dividends were paid. Therefore:
Stockholders' Equity on Dec 31, 2019 = $870,000
Finally, we can calculate the total assets:
Total Assets = Total Liabilities + Stockholders' Equity
Total Assets = $216,000 + $870,000
Total Assets = $1,086,000
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The Midwest is known for corn production. Mosaic, a horizontal consolidation of Cargill and IMC Global, supplies farmers with fertilizer that has helped double their corn yield. Small towns from Topeka to Abilene feature processing plants and storage granaries, where the corn is processed and stored before being transported to food manufacturers.
A. Commodity processors provide products to food manufacturers.
B. Farmers provide crops to commodity processors.
C. Food manufacturers provide products to grocery stores and restaurants.
D. Input suppliers provide seeds and fertilizer to farmers.
mention one Islamic song and recitation
Answer:
islamic song: SURAH AL IMRAN HOLY QURAN, BEAUTIFUL HOLY QURAN
I hope it helps you
What type of relationship exists between interest rates and aggregate spending?
There is a(n) ______ relationship between interest rates and aggregate spending. When interest rates ______, aggregate spending decreases.
Answer:
mark brainlest
Explanation:
Higher real interest rates reduces aggregate expenditure by increasing the cost of loans while increasing the earnings from savings. Both factors reduce expenditures by reducing consumption and investments, and therefore, aggregate expenditure.
David gets a new job as a manager with a multinational company. On the first day, he realizes that his team consists of several members from diverse cultural backgrounds. What strategies might David use to promote an appreciation of diversity in his team?
A.
Promote inclusion, where he can encourage members to contribute in discussions.
B.
Create task groups with members of the same culture working together.
C.
Allow members time to adjust to the primary culture of the organization.
D.
Provide training on the primary culture to minority groups only if there are complaints against them.
In order to recognize the diversity on his team, David strives to promote inclusiveness by encouraging team members to participate in discussions.
Diversity refers to the characteristics that distinguish each of us, including our histories, personalities, experiences, and beliefs—all of the things that shape who we are. Our views of the world, our perspectives, and our methods are all shaped by a combination of our differences.
Every culture, every nation, and every single person has a unique perspective on the world. Every culture, country, and individual also has unique knowledge, perspectives, and points of view. Miracles can occur when these various points of view are combined.
Race, ethnicity, age, country of origin, gender identity, sexual orientation, and physical ability are a few examples of internal diversity.
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Select a single stock issue, then perform each of the ratio valuations, covered in the lesson. Compare the information and make a recommendation on the value of the stock, and whether it is a good investment. Your submission must list the name of the stock, the data. The information was obtained, the source from which the information was drawn, and a list of each of the ratio models, showing the results. Also, prepare a narrative of at least two paragraphs that analyzes your findings and indicates your recommendations.
We should note that stock valuation helps to predict the future price or potential market prices for the investors to time their sales or purchase of investments. Its values the intrinsic value of the stock that shows the profitability of the business and its future market value.
What is the stock valuation of Apple Inc?In this context, let's assume we're analyzing Apple Inc. (AAPL), a technology company that designs, manufactures, and markets mobile communication and media devices, personal computers, and portable digital music players.
One key ratio valuations that investors might use to assess the value of AAPL is Price-to-earnings ratio (P/E ratio). This ratio compares the current stock price to the company's earnings per share (EPS). A high P/E ratio suggests that investors are willing to pay a premium for the stock based on its earnings potential.
To calculate the P/E ratio for AAPL, we would divide the current stock price by the company's EPS. As of 2022, AAPL had a P/E ratio of around 28, which is slightly higher than the industry average of around 24.
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The average salary of all female workers at a company is $44,000; the average salary of all male workers there is $52,000. what must be true about the average salary of all workers?
The average salary of all workers at the company must be $48,000.
The average salary of all workers can be determined by finding the overall average of salaries of both male and female workers. Since the average salary of all female workers is $44,000 and the average salary of all male workers is $52,000, we can calculate the overall average salary by taking the mean of these two values.
To do this, we add the average salary of female workers and the average salary of male workers together and then divide the sum by 2.
So, the average salary of all workers would be:
($44,000 + $52,000) / 2 = $48,000
It is important to note that this calculation assumes an equal number of male and female workers. If the number of male and female workers is not equal, the overall average salary might differ. However, based on the given information, the average salary of all workers is $48,000.
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The average salary of all workers can be found by calculating the average of the average salaries of male and female workers separately. In this case, the average salary of female workers is $44,000, and the average salary of male workers is $52,000.
To find the average salary of all workers, we can add the average salaries of male and female workers together and divide by 2.
(44,000 + 52,000) / 2 = 48,000.
Therefore, the average salary of all workers is $48,000.
This result makes sense because the average salary of female workers is below $48,000 and the average salary of male workers is above $48,000. By taking the average of these two values, we obtain the overall average salary for all workers.
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Explain how a consumer’s place of residence has an especially large impact on their purchase of sports and entertainment commodities.
please and thank you :)
Answer:
Concept: Business digression
Lets assume you live in Los Angeles CALA houses the Lakers, dodgers, and so many more big brand teams.A consumer which is defined as any person in a free and open market to openly trade their wealth and income in return for an item or service.Residence defined as the area that surrounded the immediate perimeter of the said consumer.Hence, by the principle of socialization people are more inclined to buy sports gear to represent their teams and inclined to participate in consumer purchases based on their peers.It becomes the "lifestyle" and "ideal" personalities in a place such as LA and this inherently drives up sales of sports and entertainment commodities.The location, or residence directly exposes the consumer to the products in a market where it "hot" and in style/demand.Rate brainlist & give positive feedback.The information below relates to the Cash account in the ledger of Mausi Company. Balance September 1-$25,700; Cash deposited - $90,000 Balance September 30-$24,300, Checks written-$97,400 Mausi Company received the September bank statement which showed a cash balance of $22,325 on September 30. Upon review of the bank statement the following information was noted: a) At September 30, deposits in transit were $4,925, and outstanding checks totaled $3,635. b) The bank charged $65 to Mausi Company for the rent of a safety deposit box c) Interest earned on the checking account was $55. d) A customer's check for $675 marked NSF was returned by the bank INSTRUCTIONS: (1) Prepare the bank reconciliation at September 30
Bank reconciliation is the process of matching the bank's recorded account balance to the company's own account balance in order to detect any discrepancies.
The information below relates to the Cash account in the ledger of Mausi Company:Balance September 1-$25,700; Cash deposited - $90,000Balance September 30-$24,300, Checks written-$97,400Mausi Company received the September bank statement which showed a cash balance of $22,325 on September 30. Upon review of the bank statement the following information was noted:a) At September 30, deposits in transit were $4,925, and outstanding checks totaled $3,635. b) The bank charged $65 to Mausi Company for the rent of a safety deposit box c) Interest earned on the checking account was $55. d) A customer's check for $675 marked NSF was returned by the bankINSTRUCTIONS: (1) Prepare the bank reconciliation at September 30.1. Balance as per bank statement on September 30, 2021 = $22,3252. Add: Deposits in transit = $4,9253. Adjusted balance = $27,2504. Less: Outstanding checks = $3,6355. Adjusted balance as per bank = $23,6156. Balance as per company's record on September 30, 2021 = $24,3007. Less: NSF check = $6758. Adjusted balance as per company's record = $23,6259. There is a difference of $10, which is the bank service fee ($65 - $55) deducted by the bank and hasn't been recorded by the company yet.10. Hence, the final bank reconciliation statement would be as follows: Balance as per bank statement on September 30, 2021 = $22,325Add: Deposits in transit = $4,925Adjusted balance = $27,250Less: Outstanding checks = $3,635Adjusted balance as per bank = $23,615Balance as per company's record on September 30, 2021 = $24,300Less: NSF check = $675Adjusted balance as per company's record = $23,625Add: Bank service fee not recorded by the company = $10Adjusted balance as per company's record = $23,635Therefore, the bank reconciliation statement at September 30 is complete. The bank reconciliation statement reveals that the adjusted balance as per the bank is $23,615, whereas the adjusted balance as per the company's record is $23,635. The difference of $20 is caused by a bank service charge of $65 that was not recorded in the company's books and an NSF check of $675 that was deducted from the company's records but not shown in the bank statement.
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how to calculate bank balance if the opening balance was R26041 and the total receipts were R39567
Answer:
Answer:the the opening balance is =26041the total receive were=39567the the bank balance if opening=13526.
Explanation:
Which of the following was the most immediate cause of global economic integration in the late twentieth and early twenty-first century? a Decreases in the cost of long-distance communication and transportation b Regulation of air and water pollution in the developed world c Population growth in the developing world d Increased dependence on cheap oil from the middle east
business travelers stay over a saturday night when they travel in order to
Business travelers stay over a Saturday night when they travel in order to qualify for lower airfare prices.
This is because airline companies offer lower fares to those passengers who book their flights over the weekends and stay for at least one Saturday night at their destination. This practice is known as the Saturday Night Stay Rule. The reason behind this practice is to distinguish between business and leisure travelers.
Business travelers tend to take shorter trips than leisure travelers, usually lasting a few days, while leisure travelers have longer stays, often including weekends. Therefore, by requiring travelers to stay over the weekend, airlines are able to separate their business and leisure passengers and offer different pricing strategies.
This strategy also helps airlines to increase their revenue by filling their planes during less busy travel periods, such as weekends, and to prevent price undercutting by low-cost carriers.
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what percentage of hardwood exports come from developing (periphery) countries and what percentage comes from developed (core) countries
Out of the total export of wood around 40% comes from developed countries and 15% comes from developing countries
Exports are crucial to the marketing of democracies because they provide individuals and companies with access to a larger market for their goods. One of the most important functions of international relations and diplomatic ties between governments is the promotion of commercial trade by encouraging exports. Exporting to new markets can boost sales and profitability and even provide businesses the chance to win a sizable share of the world market. Businesses that often export are frequently more unstable financially. Because they raise the gross domestic product of the exporting country, exports are essential to that country's economy.
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Mattel has paid to develop and sell harry potter toys based on characters from the movies. this is an example of co-branding.
a) false
b) true
True. "Mattel has paid to develop and sell Harry Potter toys based on characters from the movies" is an example of co-branding.
Co-branding refers to a marketing strategy where two or more brands collaborate to create and promote a product or service. In this case, Mattel, a well-known toy manufacturer, has entered into a partnership or licensing agreement with the Harry Potter brand to develop and sell toys based on the characters from the Harry Potter movies.
Co-branding allows companies to leverage each other's brand equity, recognition, and customer base to create mutually beneficial products or services. By associating with a popular and successful franchise like Harry Potter, Mattel can enhance the appeal of their toys and tap into the existing fan base of the movies. This collaboration allows both Mattel and the Harry Potter brand to reach a broader audience and potentially increase sales and brand visibility.
Therefore, the statement accurately describes an example of co-branding, as Mattel has paid to develop and sell Harry Potter toys based on characters from the movies.
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An inflationary expenditure gap is the amount by which:.
Answer:
An inflationary expenditure gap is the amount by which aggregate expenditures at the full-employment GDP exceed those just sufficient to achieve the full-employment GDP.
Explanation:
In this, an inflationary expenditure gap is the amount by which aggregate expenditures exceed the full employment level of GDP.
What is an Inflationary expenditure gap?
An inflationary gap refers when the demand for the goods and services exceeds production due to the factors like higher levels of overall employment, increased trade activities, elevated government expenditure.
Through this gap named such because the relative rise in real GDP causes an economy to increase its consumption, leading prices to higher in the long run.
Therefore, the gap which exists due to the effect of aggregate demand(AD) exceeding the aggregate supply(AS) at the level of full employment of the economy is termed the inflationary gap.
It is the difference between the current real GDP and the full-employment GDP.
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The growth of trade as a percentage of global GDP Multiple Choice suggests that the United States is increasing its role as the most dominant player in global trade. is surprising given the level of conflict among nations. reflects the globalization of markets. represents an argument for greater barriers to trade. indicates growing isolationism among countries especially developing economies.
The fact that trade now represents a higher percentage of global GDP reflects the globalization of markets.
What is the globalization of markets?Refers to the current phenomenon observed where goods and sold around the world. Has led to an explosion of choice for consumers and an increase in market size for producers.As a result of so much trade being done amongst countries, global GDP has risen and analysis show that a large part of this is down to the international trade conducted amongst countries.
In conclusion, option c is correct.
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The demand curve faced by a monopolistically competitive firm is.
Answer: highly but not perfectly elastic.
Explanation: It is elastic because the monopolistically Competitive seller has many competitors producing closely substitutable goods, the latter being a determinant of the elasticity of demand.
Brooks Development Corporation (BDC) faces the following capital budgeting decision. Six real estate projects are available for investment. The net present value and expenditures required for each project (in millions of dollars) are as follows:
Project 1 2 3 4 5 6
Net Present value ($Millions) $15 $5 $13 $14 $20 $9
Expedature required ($Millions) $90 $34 $81 $70 $114 $50
There are conditions that limit the investment alternatives:
• At least two of projects 1, 3, 5, and 6 must be undertaken.
• If either project 3 or 5 is undertaken, they must both be undertaken.
• Project 4 cannot be undertaken unless both projects 1 and 3 also are undertaken.
The budget for this investment period is $220 million.
a. Formulate a binary integer program that will enable BDC to find the projects to invest in to maximize net present value, while satisfying all project restrictions and not exceeding the budget
Making a capital budgeting choice! In order for me to better assist you, kindly give me with the net present value and necessary expenses for each of the six real estate projects.project (in millions of dollars) are as
Making a financial plan for a specific time period for a company or a person is the process of budgeting. It entails anticipating and allocating resources for upcoming costs while accounting for anticipated revenue, costs, and other financial commitments. Budgeting is crucial because it makes it possible to monitor an organization's financial development and guarantees that its financial resources are used wisely. It offers a framework for making decisions and aids in finding possible areas for cost-saving strategies and savings. There are many different sorts of budgets, including operational, capital, cash, and master budgets. Accurate financial information, reasonable assumptions, ongoing monitoring, and review are necessary for effective budgeting.
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When __________ comes up during a presentation, before you answer, it's always important to listen carefully, and perhaps even ask a question to make sure you fully understand.
a pricing question
a product question
vomit
an objection
When an objection comes up during a presentation, before you answer, it's always important to listen carefully, and perhaps even ask a question to make sure you fully understand.
When faced with a pricing question, it is crucial to listen attentively to the concerns raised by the audience member. This allows you to gather all the necessary information and understand the specific pricing issue they have. By listening carefully, you can address their concerns more effectively and provide a thoughtful response.
Similarly, when a product question arises, taking the time to listen carefully helps ensure that you fully comprehend the question being asked. By doing so, you can better understand the context of the question and provide a more accurate and relevant answer. It also gives you the opportunity to clarify any uncertainties you may have before responding.
Now, let's talk about objections. When someone raises an objection during a presentation, it is essential to listen attentively and fully understand the objection being presented. By actively listening, you can grasp the underlying concerns and motivations behind the objection. It's important to remember that objections are often an opportunity for further clarification or discussion. Taking the time to understand the objection allows you to address it more effectively and provide a well-informed response that may help alleviate any concerns.
In summary, whether it's a pricing question, a product question, or an objection, the key is to listen carefully and strive to fully understand the question or concern before responding. This approach helps ensure that your answers are accurate, relevant, and tailored to address the specific issue at hand.
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REFLECTION PAPER— make a research about "Black Unicorn Company",
which is a unicorn company, and write your reflection to that
company, with your opinions.
The Black Unicorn Company is a unicorn company in the field of e-commerce. It was founded in 2012 by Michaela Todaro. The company was set up as a sustainable and ethical online marketplace for fashion and homewares from around the world. Since then, it has grown to become a platform for creative and innovative fashion designers, artists, and craftspeople from around the world to showcase and sell their creations.
The Black Unicorn Company is a remarkable platform that has managed to achieve its goals of sustainability and ethical practices while still offering quality products. The founders of this company have managed to integrate their personal values into the business, thereby creating a unique culture and brand. The company's core values of sustainability and ethics are not just buzzwords, but are actually integrated into every aspect of the business. The company has taken great care to ensure that all its suppliers and partners share the same values.
The Black Unicorn Company has managed to create a marketplace where creativity and innovation are rewarded. The company's focus on creativity and innovation has resulted in a unique shopping experience for consumers. The company has created a platform for small, independent fashion designers, artists, and craftspeople to showcase their creations. The company has managed to create a level playing field for these creatives, allowing them to compete with established brands.
In my opinion, the Black Unicorn Company is an inspiration to all entrepreneurs. The company has managed to create a successful business that is driven by values and ethics. The company's focus on sustainability and ethical practices is a model that should be emulated by other businesses. The company's focus on creativity and innovation has resulted in a unique shopping experience for consumers.
In conclusion, the Black Unicorn Company is a unicorn company that has managed to integrate its personal values into the business, creating a unique culture and brand. The company's core values of sustainability and ethics are integrated into every aspect of the business. The company's focus on creativity and innovation has resulted in a unique shopping experience for consumers. The Black Unicorn Company is an inspiration to all entrepreneurs, and its model should be emulated by other businesses.
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An innovative business idea that no one has never had
An innovative business idea that no one has never had is Offering virtual assistance to other businesses.
What is innovative business idea ?innovative business idea can be described as an idea in business that cn be developed so that it can be a way to earn a living by providing the services or the goods to the consumer.
It should be noted that this innovation can be the one that no one has ever done or the modification of the one that has been in exisitence, however providing the virtual assistance serves as one of the innovation in business that can ring profit.
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Complete question:
State An innovative business idea that no one has never had
The HR department at Clearwater Electronics received a report of a work-related injury on the production line that resulted in the employee missing several days of work. Supposedly, the employee hurt his back while lifting a box of components. However, another employee reported that the employee was not really hurt and just wanted some days off. It is the responsibility of the HR department to process workers' compensation claims and make sure the claim is not fraudulent. Which statement gives the best reason for HR to ensure that the claim is legitimate?
Answer: Fraudulent workers' compensation claims can lead to higher insurance premiums and penalties, so it is important for HR to protect the company and avoid costly mistakes.
Explanation:
With regards to the scenario in the question, the statement that gives the best best reason for the Human Resource to make sure that the claim is legitimate is because the activities of workers that are fraudulent can lead to the increase in both the insurance premium and penalties.
Therefore, every claim.has to be verified and seen to be legitimate. The HR must therefore protect the company and make sure that costly mistakes are avoided.
________ are the per-unit costs of production that will fluctuate depending on how many units or individual products a firm produces.
Variable Cost are the per-unit costs of production that will fluctuate depending on how many units or individual products a firm produces.
The accounting phrase "variable cost" is used when estimating a company's production costs. In order to sustain productivity and profitability, it is crucial to identify the variable operational costs. This page defines variable cost, offers a list of examples, formulas for calculating variable cost per unit and total variable cost, and defines variable cost.
A production expense known as a variable cost can go up or down in response to shifts in a company's manufacturing activities. For instance, the raw materials required to make a product's components are regarded as variable costs because they frequently change depending on the volume of units produced.
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