The answer is B. Partnership debts. Partnership debts are not included in the determination of a partner's capital account.
A partner's capital account is a financial record that tracks the partner's investment in the partnership.
It is used to determine the partner's share of partnership profits or losses, and to determine the amount that the partner is entitled to receive upon the sale or liquidation of the partnership.
The following items are included in the determination of a partner's capital account:
Initial capital contribution
Additional capital contributions
Allocations of partnership income or gain
Allocations of partnership deductions
Partnership debts are not included in the determination of a partner's capital account because they are not considered to be an investment in the partnership.
Partnership debts are obligations of the partnership as a whole, not of the individual partners.
Here is an example to illustrate this point:
Suppose that a partnership has two partners, A and B. Partner A contributes $10,000 to the partnership, and partner B contributes $20,000. The partnership then borrows $5,000 from a bank.
The partnership's capital accounts would be as follows:
Partner A: $10,000
Partner B: $20,000
The partnership's debt to the bank is not included in the partners' capital accounts. This is because the debt is an obligation of the partnership as a whole, not of the individual partners.
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A company database needs to store information about employees (identified by IDno, with salary and phone as details), departments (identified by dno, with dname and budget as details), and children of employees (with name and age as details). Employees work in departments; each department is managed by an employee; a child must be identified uniquely by name when the parent (who is an employee; assume that only one parent works for the company) is known. We are not interested in information about a child once the parent leaves the company. Draw an ER model that captures this information. The answer should also show clear entities, attributes, relationships, and possible cardinality
The ER model includes three entities: Employee (IDno, Salary, Phone), Department (dno, Dname, Budget), and Child (Name, Age). The relationships are: Employees work in departments (WorksIn, 1:1), each department is managed by an employee (Manages, 1:1), and an employee can have multiple children (HasChild, 1:N).
The ER model captures the information about employees, departments, and children in a concise manner. The Employee entity includes attributes such as IDno (employee identifier), Salary, and Phone. The Department entity includes attributes like dno (department identifier), Dname (department name), and Budget. The Child entity includes attributes Name and Age.
The relationships in the model are represented as follows:
1. Employees work in departments: This relationship (WorksIn) indicates that one employee works in one department (1:1 cardinality).
2. Each department is managed by an employee: This relationship (Manages) signifies that one employee manages one department (1:1 cardinality).
3. An employee can have multiple children: This relationship (HasChild) denotes that one employee can have multiple children (1:N cardinality).
The ER model diagram would visually represent these entities, attributes, relationships, and their respective cardinalities. It helps to understand the structure and connections between the entities in the database design.
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Suppose a five-year, $1000 bond with annual coupons has a price of $903.35 and a yield to maturity of 5.6%. What is the bond's coupon rate?
The bond has a coupon rate of 10%.
Calculation:
To find the bond's coupon rate, we need to use the formula for present value of a bond:
PV = C/(1+r)^1 + C/(1+r)^2 + ... + C/(1+r)^n + F/(1+r)^n
Where PV is the present value (in this case, $903.35), C is the annual coupon payment (which we don't know yet), r is the yield to maturity (in this case, 5.6%), n is the number of years (in this case, 5), and F is the face value (in this case, $1000).
Plugging in the given values, we get:
$903.35 = C/(1+0.056)^1 + C/(1+0.056)^2 + ... + C/(1+0.056)^5 + $1000/(1+0.056)^5
Solving for C using a financial calculator or spreadsheet software, we get C = $100. Therefore, the bond's coupon rate is:
Coupon rate = Annual coupon payment / Face value
= $100/$1000 = 10%
Therefore, the bond has a coupon rate of 10%.
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Mary Delany, owner of Delany Salsas, is curious to know whether the new packaging for her line of salsas is being noticed by supermarket consumers. Accordingly, she ventures out to the local supermarket and passively watches the reactions of shoppers as they pass by one of the many Delany Salsas displays. Mary Delany is collecting ____ data through ____ methods.
Answer:
primary/observational
Explanation:
The primary data may be defined as the data or the information that is collected by the researcher or the experimenter directly from the subjects through any interviews or surveys. It is a first hand information or data collected directly from the source.
In the context, Mary Delany is collecting or gathering the data which is considered as a primary data through an observational methods. The data collected by Mary is primary because she collected the data first hand directly by visiting the local supermarkets from the customers.
And the method of gathering data is observational as she collected data by observing the people or the customers coming to the supermarkets and not by interviewing them.
So, the answer is primary/observational.
Consolidation entries S and A are part of a sequence of worksheet adjustments that bring the Investment in Subsidiary account to a (1) balance.
Consolidation entries S and A are used to adjust the balance of the Investment in Subsidiary account as part of a sequence of worksheet adjustments. These adjustments are necessary in order to properly consolidate the financial statements of a parent company and its subsidiary.
The ultimate goal is to bring the Investment in Subsidiary account to a zero balance, indicating that all intercompany transactions have been eliminated. Entry S typically involves adjusting the subsidiary's equity accounts to reflect the elimination of intercompany transactions, while entry A involves adjusting the parent's investment account to reflect any changes in the subsidiary's book value. By completing these consolidation entries, the financial statements of the parent and subsidiary can be combined and presented as if they were a single entity.
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Consolidation entries S and A are part of a sequence of worksheet adjustments that bring the Investment in Subsidiary account to a Zero balance.
The Consolidation entry is the process of aggregating the financial statements of a parent company and its subsidiary company to form a consolidated financial statement that reports the overall financial results of the entire group of companies.
The journal entries made in the process of preparing consolidated financial statements for a business combination are known as Consolidation Entries. They are made to adjust the accounts in the financial statements of both the parent company and the subsidiary, so they reflect the financial position and performance of the consolidated group as a whole.
The following worksheet entries can be used to bring the Investment in Subsidiary account to a Zero balance:S. Dr. Investment in Subsidiary account. Cr. Retained Earnings account of Subsidiary Company.A. Dr. Retained Earnings account of Subsidiary Company. Cr. Dividend Received account. The purpose of this sequence of worksheet adjustments is to eliminate the effects of the subsidiary company's dividend payments to the parent company and any other previously unrealized intercompany profits on the Investment in Subsidiary account.
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A decrease in the fixed asset turnover ratio from 3.0 to 2.2 indicates a.an unfavorable change in the efficiency of using fixed assets to pay down debt. b.an unfavorable change in the efficiency of using cash to generate sales. c.a favorable change in the efficiency of using fixed assets to generate sales. d.an unfavorable change in the efficiency of using fixed assets to generate sales.
Answer:
d.an unfavorable change in the efficiency of using fixed assets to generate sales.
Explanation:
Since as we can see in the given situation that there is the reduction in the fixed asset turnover ratio i.e. it is reduced from 3 to 2.2 this means that there is a change i.e. unfavorable or non-favorable with respect to the efficiency of applying the fixed asset in order to producing or generating the sales
Therefore the option d is correct
Tory and Arlene Demming are trying to figure out their current financial health. They will pay off their car loan in three years, theif gross household income is $5,700 per inonti and they receive $95 permonth in interest income from their investments. They have fisted the following items from their most recent statements Savings account $3.200 Checking account: $1.800 Credit cardbalance $3,000 Car loan balance: $18,000 Carmarkat value: 515,000 Furniture market value: $4,000 Stocks and bonds: $15.000 What is their current net worth? $18,000 $21.000 539,000 $(21.000)
Tory and Arlene Demming's current net worth is determined by deducting their liabilities (debts) from their assets.
Assets: Money in savings: $3,200 - $1,800 in the checking account - Market price of a car: $15,000 - Market price for furniture: $4,000. - $15,000 in stocks and bonds Assets totaled $3,200 plus $1,800 plus $15,000 plus $4,000 plus $15,000 equals $39,000. Liabilities: - Balance on credit card: $3,000 - $18,000 owed on the car loan Total Liabilities is $3,000 plus $18,000, or $21,000. Total Assets - Total Liabilities equals Net Worth, which is $39,000 - $21,000 = $18,000. As a result, they currently have a $18,000 net worth.
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What is your major(potential) in college?
Your father obtained a car loan payable in lump sum in 5 years at a total amount of P800,000 with an annual rate of 15%. What is the present value?
Answer:
the present value is $397,741.39
Explanation:
The computation of the present value is shown below
As we know that
Present value = Future value ÷ (1 + rate of interest)^years
= 800,000 ÷ (1 + 0.15)^5
= 800,000 ÷ 1.15^5
= $397,741.39
Hence, the present value is $397,741.39
feudal estates are associated with which kind of authority?
Feudal estates are associated with traditional authority.
Traditional authority is a form of authority that is based on long-established cultural practices and customs, as well as on the personal qualities and legitimacy of individual leaders. In a feudal society, the authority of the lord over his serfs and vassals was based on a complex web of traditional customs and obligations, as well as on the lord's personal qualities and status as a member of the aristocracy.
Traditional authority is one of three types of authority identified by sociologist Max Weber, the others being charismatic authority and legal-rational authority. While traditional authority is often associated with pre-modern societies and forms of government, it continues to play an important role in contemporary societies, particularly in the realm of religion, where the authority of religious leaders is often based on tradition and long-standing cultural practices.
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Select the correct answer.
Oliver is busy planning the launch of his new company. He hired a business professional to act as the interim CEO and asked for a report on the
possible controllable risks the company could face. Which risk would be deemed as controllable?
Oliver is busy planning the launch of his new company. He hired a business professional to act as the interim CEO and asked for a report on the possible controllable risks the company. The firm’s IT architecture risk would be deemed as controllable.
What is a business?
A business can be referred to as an organization or enterprising entity that engages in professional, commercial or industrial activities. There are different types of businesses like sole proprietorships, partnerships, corporations, and more.
The businesses are basically work for profit motive. Businesses can be small-scale or large-scale. Some of the biggest businesses in the world are Amazon and Walmart.
There are different types of partners in a business. The persons who owns the shares of the company is known as shareholder. The partner who can lose only what he or she has invested in a business is the general manager.
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Answer:
i think A edmentum
Consider a second hand car market where three types of cars are being sold: High quality (H), medium quality (M) and low quality (L). Sellers value an H at $2000, an M at $1200 and an L at $800, whereas buyers value an H at $1800, an M at $1600 and an L at $1400. As discussed in the "Akerloff's Lemons Market", sellers are able to distinguish between different quality cars but buyers are not and a buyer believes that in this market 40% of the cars is an H, 30% of the cars is an M and 30% of the cars is an L. a) Determine which type of cars will be sold at the efficient allocation. b) Determine which type of cars will be sold at the market equilibrium.
Answer:
a) Determine which type of cars will be sold at the efficient allocation.
All cars would be sold in a Pareto efficient allocation.
In a Pareto efficient market, resources are all allocated in teh most efficient possible way. This is the reason why this is just a theoretical concept that does not necessarily apply in real life.
b) Determine which type of cars will be sold at the market equilibrium.
Since consumers are only willing to pay up to $1,620 for a used car, only medium quality and low quality cars will be sold. The price of high quality used cars is higher than the equilibrium price.
Explanation:
the most a buyer would be willing to pay for a used car is ($1,800 x 40%) + ($1,600 x 30%) + ($1,400 x 30%) = $720 + $480 + $420 = $1,620
What is meant by post script?
Answer:
An additional remark at the end of a letter, after the signature and introduced by “P.S.”.
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Those insurance companies whose claims are ____ predictable need to maintain ____ liquidity.
A. less; less B. more; more C. less; more D. more; less
Insurance companies whose claims are more predictable need to maintain more liquidity.
Liquidity refers to the ability of an insurance company to meet its financial obligations and pay out claims when they arise. The level of liquidity required by an insurance company depends on the predictability of its claims.
Insurance companies that have more predictable claims, meaning they have a good understanding of the frequency and severity of claims based on historical data and actuarial analysis, generally need to maintain more liquidity. This is because they can anticipate and plan for the expected claims with a higher degree of accuracy. By maintaining higher liquidity, these insurance companies ensure that they have sufficient funds readily available to settle claims promptly without disrupting their operations or causing financial distress.
On the other hand, insurance companies with less predictable claims face greater uncertainty regarding the timing and magnitude of claims. They may experience unexpected surges in claims that require immediate payment. In such cases, these companies need to maintain less liquidity as they cannot precisely forecast their claims and must be prepared to respond to unforeseen circumstances by accessing additional funds or leveraging their assets.
In summary, insurance companies with more predictable claims need to maintain more liquidity to effectively manage their expected claim obligations, while those with less predictable claims can maintain relatively less liquidity but must be prepared to respond to unforeseen events.
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URGENT!!! When payroll expenses are journalized, the payroll tax expense is entered as ___.
A. a debit
B. neither a debit nor a credit
C. a credit
D. a debit and credit
When payroll expenses are journalized, the payroll tax expense is typically entered as a debit.
Therefore, the correct answer is A. a debit.
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Reflective journal on impacts of unionization, why you choose
this topic and how it impacts on you?
I will provide you with a general explanation of a reflective journal on impacts of unionization.
What is unionization?Unionization is the act of forming or joining a labor union to advocate for better working conditions, wages, and benefits.
How unionization impacts workers and organizations:
Unionization benefits workers by giving them a collective voice in negotiations with employers. Employees who belong to a union generally receive better wages, benefits, and working conditions. Unionized workers also have more job security and are better protected from discrimination, harassment, and unfair treatment in the workplace. However, unionization can lead to higher labor costs for employers and create tension between unionized and non-unionized employees. Organizations must also negotiate with union representatives on issues such as wages, hours, and working conditions, which can be time-consuming and costly.How to write a reflective journal on impacts of unionization:
Begin by writing about why you chose this topic, and what you hope to learn from reflecting on it. As you continue to write, consider the following questions:-
How has unionization impacted workers and organizations?
- Have you ever belonged to a union or worked for an organization that was unionized?
How did this impact you?
- What are the benefits and drawbacks of unionization, from both the employee and employer perspective?
- What can be done to address the challenges and opportunities of unionization in today’s workforce?
- What role do you see unions playing in the future of work?
As you reflect on these questions, consider your personal experiences and opinions, and how they shape your understanding of the impacts of unionization.
Remember that the goal of a reflective journal is not to arrive at a single “correct” answer, but rather to engage in a thoughtful, honest, and open-ended exploration of a topic.
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Consider the below Scenario
"In September, the Environmental Protection Agency (EPA) found
that many VW cars being sold in America had a "defeat device" - or
software - in diesel engines that could
In September, the Environmental Protection Agency (EPA) discovered that numerous VW cars being sold in America were equipped with a "defeat device" or software in their diesel engines that could manipulate emissions tests.
In September, the Environmental Protection Agency (EPA) conducted an investigation and determined that a significant number of Volkswagen (VW) cars available for sale in the United States were fitted with a "defeat device." This device was essentially a software program embedded in the diesel engines of these vehicles. Its purpose was to deceive emissions tests by manipulating the engine's performance, resulting in lower recorded emissions during testing than what the cars actually emitted in real-world driving conditions.
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Stocks are generally considered a higher risk because:
a) Their value varies over time
b) They are not covered by FDIC
c) Rate of returns are not guaranteed
d) All the above
Thirsty Dog! Is a zesty beef-flavored, vitamin-enriched, mineral-loaded, lightly carbonated bottled water for your dog. It might have been a great product, but competition over shelf space was fierce and the product could not generate enough sales per square foot for retailers. The makers of this product had
A 20-year bond was issued 5 years ago for RM900, and coupon rate is 5% annually. The current market price of the bond is RM850. Question: - Determine cost of debt at the time of issuance. ___% - Determine the current cost of debt. ___%
A 20-year bond was issued 5 years ago for RM900, and coupon rate is 5% annually. The current market price of the bond is RM850. Question: - Determine cost of debt at the time of issuance. 4.44 % - Determine the current cost of debt. 6.35%
Determine cost of debt at the time of issuance and current cost of debt.At the time of issuance, the cost of debt can be calculated using the following formula:
Cost of Debt = (Coupon Payment + ((Face Value - Current Market Price) / Years to Maturity)) / ((Face Value + Current Market Price) / 2)
Where,Coupon Payment = 5% of RM900 = RM45
Face Value = RM900
Current Market Price = RM900
Years to Maturity = 20 - 5 = 15
Cost of Debt = (45 + ((900 - 900) / 15)) / ((900 + 900) / 2)= 4.44%
Therefore, the cost of debt at the time of issuance is 4.44%.
The current cost of debt can be calculated using the following formula:
Current Cost of Debt = (Coupon Payment + ((Face Value - Current Market Price) / Years to Maturity)) / ((Face Value + Current Market Price) / 2)
Where,Coupon Payment = 5% of RM900 = RM45
Face Value = RM900Current Market Price = RM850
Years to Maturity = 20 - 5 = 15
Current Cost of Debt = (45 + ((900 - 850) / 15)) / ((900 + 850) / 2)= 6.35%
Therefore, the current cost of debt is 6.35%.
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Widget Sales
Jesaki Inc. is trying to enter the widget market. The research department established the following price-demand, cost, and revenue functions:
p(x)=60−1.20x Price-demand function
C(x)=210+12x Cost function
R(x)=xp(x)=x(60−1.20x) Revenue function
where x is in thousands of widgets and C(x) and R(x) are in thousands of dollars.
All three functions have domain 1≤x≤50
1) The value x= 13.899 should be used in the cost model to estimate the cost of producing how many widgets?
The cost of producing 13,899 widgets is estimated to be $376,788. The value x = 13.899 should be used in the cost model to estimate the cost of producing 13,899 widgets. This is because the value of x represents the number of widgets in thousands. Therefore, to find the actual number of widgets, we need to multiply the value of x by 1,000.
So, 13.899 x 1,000 = 13,899 widgets
Therefore, the cost model C(x) = 210 + 12x can be used to estimate the cost of producing 13,899 widgets by plugging in the value of x into the equation:
C(13.899) = 210 + 12(13.899)
C(13.899) = 210 + 166.788
C(13.899) = 376.788
So, the cost of producing 13,899 widgets is estimated to be $376,788.
It is important for Jesaki Inc. to accurately estimate the cost of producing widgets in order to make informed decisions about entering the widget market. By using the cost model provided by the research department, the company can better understand the costs associated with producing different quantities of widgets and make decisions accordingly.
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_____ are described as foreign nationals transferred to work at the parent company.
The blank that fills the sentence are described as foreign nationals transferred to work at the parent company" is are described as foreign nationals transferred to work at the parent company. The term "expatriate" refers to an individual who resides outside of his or her native country or country of origin due to work-related reasons.
They are usually sent to work in a foreign country by their own company or an international corporation. They may work in a subsidiary of the parent firm or in a regional headquarters in a foreign location. Their employment is temporary, lasting for a fixed period of time or a set project duration.
The blank that fills the sentence are described as foreign nationals transferred to work at the parent company" is are described as foreign nationals transferred to work at the parent company. The term "expatriate" refers to an individual who resides outside of his or her native country or country of origin due to work-related reasons.
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in distributive bargaining, conflicts are handled by _____.
Distributive bargaining is the type of negotiation where a fixed amount of resources is divided between two parties.
In distributive bargaining, conflicts are handled by each party trying to claim the biggest piece of the resource pie that they can get. Distributive bargaining is also known as zero-sum bargaining because the amount of resources available is limited and there will be winners and losers in the negotiation.
The process of distributive bargaining involves the following steps:
Identifying and prioritizing the issues
Negotiating over the issues and positions of the parties
Trading and making concessions to reach an agreement
The party that gets the most resources is considered to be the winner, while the party that gets the least is considered to be the loser. There is little or no focus on relationship building between the parties involved. In fact, the parties involved in distributive bargaining tend to view each other as adversaries.
Distributive bargaining is the type of negotiation where there are limited resources, and the two parties involved try to claim the most significant share. Conflicts in distributive bargaining are handled by each party attempting to claim as much as they can get from the fixed amount of resources available. Distributive bargaining is also known as zero-sum bargaining since there are winners and losers in the negotiation. The parties involved prioritize the issues, negotiate over the issues and positions, and make concessions to reach an agreement. The party that receives the most resources is considered the winner, while the party that receives the least is the loser. In distributive bargaining, there is little or no focus on relationship building between the parties. Instead, the parties tend to view each other as adversaries.
In conclusion, distributive bargaining is a negotiation process that occurs when there are limited resources available. The parties involved prioritize the issues, negotiate over the issues and positions, and make concessions to reach an agreement. In distributive bargaining, conflicts are handled by each party attempting to claim as much as they can from the fixed amount of resources available. The party that gets the most resources is the winner, while the party that gets the least is the loser. There is little or no focus on relationship building between the parties.
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The ______ viewpoint regards the organization as arrangements of interrelated parts that operate together to achieve a common purpose.
Answer:
Classical
Explanation
Classical view point in management is very essential because it brings about increase in productivity, it involves making use of scientific method as well as job specialization among the employee to achieve common goal of the organization.
It should be noted that Classical viewpoint regards the organization as arrangements of interrelated parts that operate together to achieve a common
Accountants and auditors age receivables to primarily do which task?To determine the most profitable customersTo help estimate the total amount of gross receivablesTo determine the most profitable productsTo help estimate the allowance for doubtful accounts
Accountants and auditors age receivables to primarily To help estimate the allowance for doubtful accounts. Option D.
What does it mean to age receivables?A company's accounts receivable are categorized in accounts receivable aging reports on a regular basis based on how long an invoice has been unpaid. It serves as a barometer to assess the stability and dependability of a company's clientele.
Sort the unpaid bills for a company according to the number of days outstanding in order to create an accounts receivable aging report. The amount of money your clients owe you for goods and services they've purchased is shown in this report.
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Explain the main Features of AS-20 ?
Answer:
As per AS 20, when bonus shares are issued during the year, it should be calculated in the weighted average from the beginning of reporting period irrespective of the issue date. Therefore, the bonus issue is treated as if it had occurred prior to the beginning of the year 2010, the earliest period reported
Explanation:
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Answer in 150 words
There are many different charts you can use in Excel to convey and analyze data, Pie, Line, and Funnel to name a few. What do you think is the most effective chart to use to read and interpret data. Please explain your reasons for choosing this chart.
The most effective chart to use to read and interpret data depends on the type of data and the specific insights you are trying to convey.
What is data?Data refers to information that has been collected, organized, and stored for later use. Data can be structured or unstructured, meaning it may or may not be organized in a specific way. It can be generated from a variety of sources, such as sensors, surveys, social media, and transactions. Data is analyzed to gain insights and make informed decisions in various fields, such as business, healthcare, science, and government. With the increasing use of technology, data is becoming an increasingly valuable resource that can be used to improve efficiency, solve problems, and drive innovation. However, data also raises concerns about privacy, security, and ethics, and must be handled with care.
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If 60% of the population is female and 30% of females buy physical therapy services, and 70% of men buy physical therapy services, is there more demand for physical therapy from women or men?
a. women
b. men
Answer:
Men.
Explanation:
Well, 70% of 40% (100% - 60%) = 28% total population demand.
30% of 60% = 18%
28% > 18%
Answer:
Men
Explanation:
Let the number of men and female be 100
60% of 100 is 60
Therefore there are 60 female
30% of 60 is 18
so 18 women buy physical therapy
40% of 100 is 40
Therefore there are 40 men
70% of 40 is 28
so 28 men buy physical therapy
28>18 therefore there is a greater demand of physical therapy from men
When writing a check:
A) always print your signature
B)Sign on the line that says "Pay to the order of"
C) Spell out the dollars and cents on the line that ends in "Dollars"
D) Spell out the dollars and cents in the short box next to the $ symbol
Conduct thorough research on the following questions and provide a concise response:
(a) Why is teamwork important in business?
(b) How can employers help facilitate successful teamwork?
Christina owns a boutique and is ordering jewelry made using semi-precious stones from a supplier in Mexico. Due to low wages in Mexico, her supplier promised an excellent wholesale price for these goods. You agree with Christina when she explains to you that international business law is very clear-cut with these dealings. As long as the supplier is not breaking any labor laws in his country, her social responsibility is covered. Group startsTrue or False
Answer:
True
Explanation:
Christina is buying jewelry from a supplier in Mexico. She is buying the jewelry at minimum possible quoted price. The wages in Mexico are low due to the presence of large number of labors. The supplier is not breaking any labor law in the country so Christina does not have more responsibility to identify whether supplier is following all laws or not.