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The executive officers of Rouse Corporation have a performance-based compensation plan. The performance criteria of this plan is linked to growth in earnings per share. When annual EPS growth is 12%, the Rouse executives earn 100% of the shares; if growth is 16%, they earn 125%. If EPS growth is lower than 8%, the executives receive no additional compensation. In 2014, Joan Devers, the controller of Rouse, reviews year-end estimates of bad debt expense and warranty expense. She calculates the EPS growth at 15%. Kurt Adkins, a member of the executive group, remarks over lunch one day that the estimate of bad debt expense might be decreased, increasing EPS growth to 16.1%. Devers is not sure she should do this because she believes that the current estimate of bad debts is sound. On the other hand, she recognizes that a great deal of subjectivity is involved in the computation. Questions What is the ethical dilemma for Devers? What are the alternative solutions? Evaluate whether the proposed solution is ethical. Who are the stakeholders? How are they impacted? Solution What is the ethical dilemma for Devers. Few executives ever see jail even though the results of unethical behavoir can greatly affect stakeholders. The prevalence of major corporate scandals over the years has helped increase public awareness of two major ethics concepts -- stakeholders and ethical dilemmas. While these concepts are not unique to the study of business, they tend to be more commonly applied to ethical corporate decision making. For example, the corporate social responsibility movement is a direct application of these ideas in real life business practice. But what exactly do they mean? Stakeholders Stakeholders are broadly defined as anyone who is impacted by a decision-maker .
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The executive officers of Rouse Corporation have a performance-based c.docx
The executive officers of Rouse Corporation have a performance-based compensation plan. The performance criteria of this plan is linked to growth in earnings per share. When annual EPS growth is 12%, the Rouse executives earn 100% of the shares; if growth is 16%, they earn 125%. If EPS growth is lower than 8%, the executives receive no additional compensation.
In 2014, Joan Devers, the controller of Rouse, reviews year-end estimates of bad debt expense and warranty expense. She calculates the EPS growth at 15%. Kurt Adkins, a member of the executive group, remarks over lunch one day that the estimate of bad debt expense might be decreased, increasing EPS growth to 16.1%. Devers is not sure she should do this because she believes that the current estimate of bad debts is sound. On the other hand, she recognizes that a great deal of subjectivity is involved in the computation.
Solution: the most ethical solution is to let the accounting department review the estimates for bad dept expense
Justify the solution using the credibility in the IMA code of Ethics.
IV. CREDIBILITY Each member has a responsibility to: 1. Communicate information fairly and objectively. 2. Disclose all relevant information that could reasonably be expected to influence an intended user\'s understanding of the reports, analyses, or recommendations. 3. Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.
Solution
well the ethical dilemma is that she can lie about the bad debt expense so that she and others get compensated with more money. her knowledge shouldn\'t influence her estimate because the basis of the estimate should be very separate from compensation--that\'s not what it\'s supposed to be based off of. someone who would not be compensated would not have a dilemma because they would not have an incentive to lie about the estimate. she should respond to the request by saying that she needs to use the sound estimate because she believes that is accurate.
.
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Combining Corporate Governance with Internal Leadership
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That is why we believe Internal Leadership and Corporate Governance are two sides of the same coin for revolutionizing a company’s competitive edge for sustainable growth.
Read this white paper to see how we leverage both solutions to help company growth.
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The executive officers of Rouse Corporation have a performance-based c.docx
The executive officers of Rouse Corporation have a performance-based compensation plan. The performance criteria of this plan is linked to growth in earnings per share. When annual EPS growth is 12%, the Rouse executives earn 100% of the shares; if growth is 16%, they earn 125%. If EPS growth is lower than 8%, the executives receive no additional compensation.
In 2014, Joan Devers, the controller of Rouse, reviews year-end estimates of bad debt expense and warranty expense. She calculates the EPS growth at 15%. Kurt Adkins, a member of the executive group, remarks over lunch one day that the estimate of bad debt expense might be decreased, increasing EPS growth to 16.1%. Devers is not sure she should do this because she believes that the current estimate of bad debts is sound. On the other hand, she recognizes that a great deal of subjectivity is involved in the computation.
Solution: the most ethical solution is to let the accounting department review the estimates for bad dept expense
Justify the solution using the credibility in the IMA code of Ethics.
IV. CREDIBILITY Each member has a responsibility to: 1. Communicate information fairly and objectively. 2. Disclose all relevant information that could reasonably be expected to influence an intended user\'s understanding of the reports, analyses, or recommendations. 3. Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.
Solution
well the ethical dilemma is that she can lie about the bad debt expense so that she and others get compensated with more money. her knowledge shouldn\'t influence her estimate because the basis of the estimate should be very separate from compensation--that\'s not what it\'s supposed to be based off of. someone who would not be compensated would not have a dilemma because they would not have an incentive to lie about the estimate. she should respond to the request by saying that she needs to use the sound estimate because she believes that is accurate.
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Governance can reduce risk, improve compliance, and provide shareholder and board level continuous monitoring. But without a strong Internal Leadership program, people issues are usually the weak link for governance effectiveness.
That is why we believe Internal Leadership and Corporate Governance are two sides of the same coin for revolutionizing a company’s competitive edge for sustainable growth.
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All organizations are faced with challenges or issues.
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An issue can also be understood as a gap between stakeholder expectations and the actual performance of a business.
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Stakeholder: Any group that has a vested interest in the operations of the firm
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Instrumental Perspective (“Do it because it will pay off in the end")
Enhanced ability to predict/control the external environment .
Higher percentage of successful new product/service introductions Higher levels of operating efficiency .
Fewer incidents of damaging moves by stakeholders (i.e., boycotts, strikes, bad press).
Less conflict with stakeholders resulting in fewer legal suits.
More favorable legislation/regulation .
More reasonable contracts .
Higher entry barriers leading to more favorable competitive environment Higher levels of trust.
Higher levels of profitability?
Greater organizational flexibility.
Normative Perspective (“Do it because it is the right thing to do")
Moral and philosophical basis for recognition of stakeholder interests.
Moral Manager
Defines a managers response to stakeholders – three approaches.
Immoral
Not only does not care how his/her decisions impact the stakeholders, but the actions are actively counter to what is the right and ethical thing to do.
Focus only on the goals of the of the company.
Considers laws as constants or barriers that are ignored in the company.
Amoral
Manager who is considered ethically neutral.
Ethical considerations are not contemplated in the decision making process.
Moral
Those managers who understand the relevance of considering ethical issues when they are making decisions.
What moral responsibilities – economic, legal, ethical, and philanthropic – does our firm have to its stakeholders?
Philanthropic Responsibilities
Be a good corporate citizen.
Ethical Responsibilities
Be ethical.
Legal Responsibilities
Obey the law.
Economic Responsibilities
Be profitable.
Copyright 2001 Harcourt, Inc.
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Chapter 9Decision Making and CreativityYou have to make good.docx
Chapter 9
Decision Making and Creativity
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1
Chapter 9 Study Questions
What is involved in the decision-making process?
What are the alternative decision-making models?
What are key decision-making traps and issues?
What can be done to stimulate creativity in decision making?
Copyright © 2014 John Wiley & Sons, Inc.
9-2
2
What is involved in the decision-making process?
Decision-making
The process of choosing a course of action for dealing with a problem or opportunity.
Copyright © 2014 John Wiley & Sons, Inc.
9-3
3
In our personal lives, at work, within teams, and in management in general, a continuing stream of information, data, problems, and opportunities fuel decision making.
What is involved in the decision-making process?
Steps in Decision Making
Recognize and define the problem
Identify and analyze alternative courses of action.
Choose a preferred course of action
Implement the preferred course of action
Lack-of-participation error – occurs when important people are excluded from the decision-making process.
Evaluate the results and follow-up as necessary.
Copyright © 2014 John Wiley & Sons, Inc.
13-4
Rational decision model
4
What is involved in the decision-making process?
Copyright © 2014 John Wiley & Sons, Inc.
9-5
5
Caution: Not too broad or narrow
Caution: focus on problem, not symptom
Analyze Alter-natives
Determine exact information needed
ID effect on stakeholders
Make a Choice
Consider time, cost, impact, and ethics
Who makes the decision? (team or leader)
Take Action
Evaluate Results
Caution: ID the right problem
Ensure that all affected parties have have input
Necessary to secure ‘buy in’ from all
Have desired outcomes been attained?
Has team performance been effective?
Define Problem
What is involved in the decision-making process?
Ethics
The philosophical study of morality or standards regarding good character and conduct.
Moral problem
One that poses major ethical consequences for the decision maker or for others.
Copyright © 2014 John Wiley & Sons, Inc.
9-6
When we apply ethical reasoning to decisions made by individuals and teams in organizations, the focus is
on moral problems and dilemmas that are associated with the decision-making process.
It is possible to address a personal, management, or business problem and not properly consider any moral problems
that might be associated with it. A preferred approach is to carefully examine the consequences of each alternative for all decision stakeholders, and make choices that minimize negative impact and maximize respect for everyone’s rights.
6
What is involved in the decision-making process?
Moral dilemma
Decision maker faces two or more ethically uncomfortable alternatives.
Either alternative is potentially beneficial and harmful.
Copyright © 2014 John Wiley & Sons, Inc.
9-7
7
Because moral dilemmas can be difficult to resolve, e ...
Chapter 9Decision Making and CreativityYou have to make good.docx
Chapter 9
Decision Making and Creativity
You have to make good choices
1
Chapter 9 Study Questions
What is involved in the decision-making process?
What are the alternative decision-making models?
What are key decision-making traps and issues?
What can be done to stimulate creativity in decision making?
Copyright © 2014 John Wiley & Sons, Inc.
9-2
2
What is involved in the decision-making process?
Decision-making
The process of choosing a course of action for dealing with a problem or opportunity.
Copyright © 2014 John Wiley & Sons, Inc.
9-3
3
In our personal lives, at work, within teams, and in management in general, a continuing stream of information, data, problems, and opportunities fuel decision making.
What is involved in the decision-making process?
Steps in Decision Making
Recognize and define the problem
Identify and analyze alternative courses of action.
Choose a preferred course of action
Implement the preferred course of action
Lack-of-participation error – occurs when important people are excluded from the decision-making process.
Evaluate the results and follow-up as necessary.
Copyright © 2014 John Wiley & Sons, Inc.
13-4
Rational decision model
4
What is involved in the decision-making process?
Copyright © 2014 John Wiley & Sons, Inc.
9-5
5
Caution: Not too broad or narrow
Caution: focus on problem, not symptom
Analyze Alter-natives
Determine exact information needed
ID effect on stakeholders
Make a Choice
Consider time, cost, impact, and ethics
Who makes the decision? (team or leader)
Take Action
Evaluate Results
Caution: ID the right problem
Ensure that all affected parties have have input
Necessary to secure ‘buy in’ from all
Have desired outcomes been attained?
Has team performance been effective?
Define Problem
What is involved in the decision-making process?
Ethics
The philosophical study of morality or standards regarding good character and conduct.
Moral problem
One that poses major ethical consequences for the decision maker or for others.
Copyright © 2014 John Wiley & Sons, Inc.
9-6
When we apply ethical reasoning to decisions made by individuals and teams in organizations, the focus is
on moral problems and dilemmas that are associated with the decision-making process.
It is possible to address a personal, management, or business problem and not properly consider any moral problems
that might be associated with it. A preferred approach is to carefully examine the consequences of each alternative for all decision stakeholders, and make choices that minimize negative impact and maximize respect for everyone’s rights.
6
What is involved in the decision-making process?
Moral dilemma
Decision maker faces two or more ethically uncomfortable alternatives.
Either alternative is potentially beneficial and harmful.
Copyright © 2014 John Wiley & Sons, Inc.
9-7
7
Because moral dilemmas can be difficult to resolve, e.
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The Financial Management Decision Process What are the three types of.docx
The Financial Management Decision Process
What are the three types of financial management decisions?
For each type of decision, give an example of a business transaction that would be relevant.
Solution
Three types of financial management decisions are as under:
1. Investment decision
Investment decisions are also called capital budgeting decisions. These decisions involved careful selection of assets / project to be purchased or invested.
Example: Purchasing a machine.
2. Financing decision:
After deciding about the investment, next big decision is arranging the funds for the investment. In this decision management decides the source of finance like : debt, Equity etc.
Example: Issuing common stock to raise funds.
3. Dividend decision:
When Management has invested the fund in the business it will probably earn profits. And now they have to take one more decision that is distributing of profits that is also called as dividend decision.
In this decision they decided how much amount of profits is to be distributed as dividend and how much is to be retained for business.
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The Federal Reserve attempts to keep prices stable and unemployment lo.docx
The Federal Reserve attempts to keep prices stable and unemployment low. Is there are a contradiction in these objectives? Describe the monetary policy tools that are available to the Federal Reserve to achieve these objectives.
Solution
The Federal Reserve, like many other central banks, is an independent government agency but also one that is ultimately accountable to the public and the Congress. The Congress established maximum employment and stable prices as the key macroeconomic objectives for the Federal Reserve in its conduct of monetary policy. The Congress also structured the Federal Reserve to ensure that its monetary policy decisions focus on achieving these long-run goals and do not become subject to political pressures that could lead to undesirable outcomes. So, members of the Board of Governors are appointed for staggered 14-year terms and the Chairman of the Board is appointed for a four-year term. Elected officials and members of the Administration are not allowed to serve on the Board.
The Federal Reserve does not receive funding through the congressional budgetary process. The Fed\'s income comes primarily from the interest on government securities that it has acquired through open market operations. Other sources of income are the interest on foreign currency investments held by the Federal Reserve System; fees received for services provided to depository institutions, such as check clearing, funds transfers, and automated clearinghouse operations; and interest on loans to depository institutions. After paying its expenses, the Federal Reserve turns the rest of its earnings over to the U.S. Treasury.
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“A business that makes nothing but money is a poor kind of business.”
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Managing and Prioritizing Stakeholders
Organizational Issues
All organizations are faced with challenges or issues.
An issue is any event, trend, controversy, or public policy development that might affect the corporation.
An issue can also be understood as a gap between stakeholder expectations and the actual performance of a business.
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Stakeholder: Any group that has a vested interest in the operations of the firm
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Instrumental Perspective (“Do it because it will pay off in the end")
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Less conflict with stakeholders resulting in fewer legal suits.
More favorable legislation/regulation .
More reasonable contracts .
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Defines a managers response to stakeholders – three approaches.
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Not only does not care how his/her decisions impact the stakeholders, but the actions are actively counter to what is the right and ethical thing to do.
Focus only on the goals of the of the company.
Considers laws as constants or barriers that are ignored in the company.
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What moral responsibilities – economic, legal, ethical, and philanthropic – does our firm have to its stakeholders?
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Be a good corporate citizen.
Ethical Responsibilities
Be ethical.
Legal Responsibilities
Obey the law.
Economic Responsibilities
Be profitable.
Copyright 2001 Harcourt, Inc.
Performing a Stakeholder Analysis:
1. Map your stakeholder relationships.
2. Assess ...
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Chapter 9Decision Making and CreativityYou have to make good.docx
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Decision Making and Creativity
You have to make good choices
1
Chapter 9 Study Questions
What is involved in the decision-making process?
What are the alternative decision-making models?
What are key decision-making traps and issues?
What can be done to stimulate creativity in decision making?
Copyright © 2014 John Wiley & Sons, Inc.
9-2
2
What is involved in the decision-making process?
Decision-making
The process of choosing a course of action for dealing with a problem or opportunity.
Copyright © 2014 John Wiley & Sons, Inc.
9-3
3
In our personal lives, at work, within teams, and in management in general, a continuing stream of information, data, problems, and opportunities fuel decision making.
What is involved in the decision-making process?
Steps in Decision Making
Recognize and define the problem
Identify and analyze alternative courses of action.
Choose a preferred course of action
Implement the preferred course of action
Lack-of-participation error – occurs when important people are excluded from the decision-making process.
Evaluate the results and follow-up as necessary.
Copyright © 2014 John Wiley & Sons, Inc.
13-4
Rational decision model
4
What is involved in the decision-making process?
Copyright © 2014 John Wiley & Sons, Inc.
9-5
5
Caution: Not too broad or narrow
Caution: focus on problem, not symptom
Analyze Alter-natives
Determine exact information needed
ID effect on stakeholders
Make a Choice
Consider time, cost, impact, and ethics
Who makes the decision? (team or leader)
Take Action
Evaluate Results
Caution: ID the right problem
Ensure that all affected parties have have input
Necessary to secure ‘buy in’ from all
Have desired outcomes been attained?
Has team performance been effective?
Define Problem
What is involved in the decision-making process?
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Moral problem
One that poses major ethical consequences for the decision maker or for others.
Copyright © 2014 John Wiley & Sons, Inc.
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When we apply ethical reasoning to decisions made by individuals and teams in organizations, the focus is
on moral problems and dilemmas that are associated with the decision-making process.
It is possible to address a personal, management, or business problem and not properly consider any moral problems
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6
What is involved in the decision-making process?
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Decision maker faces two or more ethically uncomfortable alternatives.
Either alternative is potentially beneficial and harmful.
Copyright © 2014 John Wiley & Sons, Inc.
9-7
7
Because moral dilemmas can be difficult to resolve, e ...
Chapter 9Decision Making and CreativityYou have to make good.docx
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Chapter 9 Study Questions
What is involved in the decision-making process?
What are the alternative decision-making models?
What are key decision-making traps and issues?
What can be done to stimulate creativity in decision making?
Copyright © 2014 John Wiley & Sons, Inc.
9-2
2
What is involved in the decision-making process?
Decision-making
The process of choosing a course of action for dealing with a problem or opportunity.
Copyright © 2014 John Wiley & Sons, Inc.
9-3
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In our personal lives, at work, within teams, and in management in general, a continuing stream of information, data, problems, and opportunities fuel decision making.
What is involved in the decision-making process?
Steps in Decision Making
Recognize and define the problem
Identify and analyze alternative courses of action.
Choose a preferred course of action
Implement the preferred course of action
Lack-of-participation error – occurs when important people are excluded from the decision-making process.
Evaluate the results and follow-up as necessary.
Copyright © 2014 John Wiley & Sons, Inc.
13-4
Rational decision model
4
What is involved in the decision-making process?
Copyright © 2014 John Wiley & Sons, Inc.
9-5
5
Caution: Not too broad or narrow
Caution: focus on problem, not symptom
Analyze Alter-natives
Determine exact information needed
ID effect on stakeholders
Make a Choice
Consider time, cost, impact, and ethics
Who makes the decision? (team or leader)
Take Action
Evaluate Results
Caution: ID the right problem
Ensure that all affected parties have have input
Necessary to secure ‘buy in’ from all
Have desired outcomes been attained?
Has team performance been effective?
Define Problem
What is involved in the decision-making process?
Ethics
The philosophical study of morality or standards regarding good character and conduct.
Moral problem
One that poses major ethical consequences for the decision maker or for others.
Copyright © 2014 John Wiley & Sons, Inc.
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When we apply ethical reasoning to decisions made by individuals and teams in organizations, the focus is
on moral problems and dilemmas that are associated with the decision-making process.
It is possible to address a personal, management, or business problem and not properly consider any moral problems
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6
What is involved in the decision-making process?
Moral dilemma
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Either alternative is potentially beneficial and harmful.
Copyright © 2014 John Wiley & Sons, Inc.
9-7
7
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What are the three types of financial management decisions?
For each type of decision, give an example of a business transaction that would be relevant.
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1. Investment decision
Investment decisions are also called capital budgeting decisions. These decisions involved careful selection of assets / project to be purchased or invested.
Example: Purchasing a machine.
2. Financing decision:
After deciding about the investment, next big decision is arranging the funds for the investment. In this decision management decides the source of finance like : debt, Equity etc.
Example: Issuing common stock to raise funds.
3. Dividend decision:
When Management has invested the fund in the business it will probably earn profits. And now they have to take one more decision that is distributing of profits that is also called as dividend decision.
In this decision they decided how much amount of profits is to be distributed as dividend and how much is to be retained for business.
.
The Federal Reserve attempts to keep prices stable and unemployment lo.docx
The Federal Reserve attempts to keep prices stable and unemployment low. Is there are a contradiction in these objectives? Describe the monetary policy tools that are available to the Federal Reserve to achieve these objectives.
Solution
The Federal Reserve, like many other central banks, is an independent government agency but also one that is ultimately accountable to the public and the Congress. The Congress established maximum employment and stable prices as the key macroeconomic objectives for the Federal Reserve in its conduct of monetary policy. The Congress also structured the Federal Reserve to ensure that its monetary policy decisions focus on achieving these long-run goals and do not become subject to political pressures that could lead to undesirable outcomes. So, members of the Board of Governors are appointed for staggered 14-year terms and the Chairman of the Board is appointed for a four-year term. Elected officials and members of the Administration are not allowed to serve on the Board.
The Federal Reserve does not receive funding through the congressional budgetary process. The Fed\'s income comes primarily from the interest on government securities that it has acquired through open market operations. Other sources of income are the interest on foreign currency investments held by the Federal Reserve System; fees received for services provided to depository institutions, such as check clearing, funds transfers, and automated clearinghouse operations; and interest on loans to depository institutions. After paying its expenses, the Federal Reserve turns the rest of its earnings over to the U.S. Treasury.
.
The following class stores a list of integer values and contains a met.docx
The following class stores a list of integer values and contains a method to return the smallest value in a non-empty list. Make changes and cross out old code as needed to turn this into a generic class that can be used to store lists of any element type E as long as those elements can be compared for ordering (i.e., any type E whose elements support the compareTo method). You can assume the code is adequate otherwise – you don’t need to, for example, add additional tests to guard against null values.
public class MinList f List items; ** Construct new empty list*/ public MinList () { items = new ArrayList ( ); } *add new item x to list * public void add(int x) items.add(x); /** return smallest value in a non-empty list* public int minItem() assert items.size)> e; int minValue-items.get (0); for (int val: items) if (val
Solution
import java.util.ArrayList;
public class MinList<E extends Comparable<E>> {
ArrayList<E> items;
public MinList(){
items = new ArrayList<E>();
}
public void add(E x){
items.add(x);
}
public E minItem(){
assert items.size()>0;
E minValue = items.get(0);
for(E val:items){
if(val.compareTo(minValue) < 0){
minValue = val;
}
}
return minValue;
}
}
.
The following accounts were taken from ABC CompanySolutionCalculation.docx
The following accounts were taken from ABC Company
Solution
Calculation of Total Assets:
.
The following are key terms in Chapter 14 that relate to regulatory an.docx
The following are key terms in Chapter 14 that relate to regulatory and taxation issues of not-for-profit organizations:
A. Unrelated business income
B. Public charity
C. Charitable solicitation
D. Lobbying
E. Debt financed income
F. Private foundation
G. Propaganda
For each of the following definitions, indicate the key term from the list above that best matches by placing the appropriate letter in the blank space next to the definition.
_____1. A not-for-profit exempt under IRC Sec. 501(c)(3) that receives more of its support from a small number of donors
or investment income than it does from the public at large.
_____ 2. A direct request for credit or financial assistance that will be used for the 501(c)(3)’s mission.
_____ 3. Information that is skewed toward a particular belief with little basis in fact.
_____ 4. Gross income from a trade or business regularly carried on by a tax-exempt organization.
_____ 5. Contacting elected officials to encourage specific legislative action.
Solution
1. F. Private Foundation
2. C. Charitable socialitaton
3. G. Propaganda
4. A. Unrelated business income
5. D. Lobbying
.
The following account balances relate to the stockholders equity accou.docx
The following account balances relate to the stockholders’ equity accounts of Kerbs Corp. at year-end.
2014
2013
A small stock dividend was declared and issued in 2014. The market value of the shares was $11,470. Cash dividends were $15,420 in both 2014 and 2013. The common stock has no par or stated value.
Solution
Journal Entries
2013 ividend Dr 15420
To Cash 15420
2014 Dividend Dr 15420
To Cash 15420
Dividen
.
The following accounts were taken from ABC CompanySolutionCalculation (3).docx
The following accounts were taken from ABC Company
Solution
Calculation of Total Assets:
.
The following accounts were taken from ABC CompanySolutionCalculation (2).docx
The following accounts were taken from ABC Company
Solution
Calculation of Total Assets:
.
The following accounts were taken from ABC CompanySolutionCalculation (1).docx
The following accounts were taken from ABC Company
Solution
Calculation of Total Assets:
.
The fiscal 2012 financial statements of Barney Services shows average.docx
The fiscal 2012 financial statements of Barney Services shows average net operating assets (NOA) of $7,416 million, average net nonoperating obligations (NNO) of $456 million, average total liabilities of $3,508 million, and equity of $7,040 million. The company’s 2012 financial leverage (FLEV) is: Choose from list below:
0.179
0.949
0.061
0.065
Solution
Financial leverage formual = Average net nonoperating obligation / average equity
= 456 / (7416 - 456)
= 456 /6960
= .065
correct option is \"D\" -.065
.
The equity sections from Atticus Group The equity sections from.docx
Solution
1)
2)
3)
=37400*20%
=7400 Shares*$4
=$29600
4) $600000/40000 shares
=$15
5)
Net income ,
.
The Federal Reserve had to resort to non-standard methods to try to st.docx
The Federal Reserve had to resort to non-standard methods to try to stimulate the economy the last several years in part because:
it was no longer allowed to change the reserve requirement
inflation was too high
there were no longer any Treasury bonds to buy
the federal funds rate hit the zero lower bound.
Solution
the federal funds rate hit the zero lower bound.
.
The EU recently admitted the Eastern European countries- How do you as.docx
The EU recently admitted the Eastern European countries. How do you assess the impact of the EU\'s expansion? What are the costs and benefits of the expansion for the U.S. economy?
Solution
The accession of eight Central and Eastern
European countries (CEECs) to the European
Union in 2004 will bring some important bene-
fits. The new members will gain from reduced bar-
riers to trade and investment. By 2010, the move-
ment of labor will also be freed. But accession to
the EU is neither a necessary nor a sufficient con-
dition for economic growth. The combined effects
of market access and economic liberalization, not
EU membership, optimize economic growth.
Unfortunately, the incoming EU members had
to choose between the common market on the
one hand and economic liberty on the other.
Instead of concluding free-trade agreements with
the EU, the CEECs were cajoled into an increas-
ingly centralized superstate, in which most of
their comparative advantages will be legislated out
of existence. As a result, economic growth in
Central and Eastern Europe (CEE) will continue
to be suboptimal. The loss of potential future eco-
nomic growth will be only partly offset by the
CEEC
.
The Esposito Import Company had 1 million shares of common stock outst.docx
The Esposito Import Company had 1 million shares of common stock outstanding during 2013. Its income statement reported the following items: income from continuing operations, $5 million; loss from discontinued operations, $1.8 million; extraordinary gain, $2.4 million. All of these amounts are net of tax.
Required:
Prepare the 2013 EPS presentation for the Esposito Import Company. (Round your answers to 2 decimal places.)
Solution
Hi,
Please find the detailed answer as follows:
EPS = (Income from Continuing Operations + Extraordinary Gain - Loss form Discontinued Operations)/Number of Outstanding Shares
EPS = (5 million + 2.4 million - 1.8 million)/1 million = $5.60
Answer is $5.60 .
Thanks.
.
The energy levels of electrons are related to their- a) Position on t.docx
The energy levels of electrons are related to their:
a) Position on the Periodic table
b) Atomic mass units
c) Isobars
d) Shells
e) Isotopes
Solution
The energy levels of electrons are related to their:
d) Shells
An early model of the atom was developed in 1913 by the Danish scientist Niels Bohr (1885–1962). The Bohr model shows the atom as a central nucleus containing protons and neutrons, with the electrons in circular electron shells at specific distances from the nucleus, similar to planets orbiting around the sun. Each electron shell has a different energy level, with those shells closest to the nucleus being lower in energy than those farther from the nucleus. By convention, each shell is assigned a number and the symbol n
.
The Electron in a Hydrogen Atom transforms from its n-1 state to its n.docx
The Electron in a Hydrogen Atom transforms from its n=1 state to its n=3 state.
Does the electron absorb or release energy?
What is the amount of energy assosicated with this transformation?
What will happen after this transition?
List the four quantum numbers of an electron in the ground state of a hydrogen atom.
Solution
E n = (-13.6 eV)/n 2
E 3 = (-13.6 eV)/9 = -1.51 eV
E 1 = (-13.6 eV)/1 = -13.6 eV
Electron losses energy
E = -1.51 - (-13.6) = 12.09 eV
.
The enqueue operation on the Queue ADT adds a new item to the back of (1).docx
The enqueue operation on the Queue ADT adds a new item to the back of the queue where the dequeue operation removes and returns the item from the front of the queue. Now consider an initially empty queue and find the final output for the following sequence of queue operations: enqueue(7); enqueue(9); enqueue(1); dequeue(); enqueue(8); dequeue(); dequeue(); enqueue(6); enqueue(3); dequeue(); enqueue(2); enqueue(1); dequeue();
Solution
import java.util.*;
java.io.*;
java.lang.*;
class Queue {
private ArrayList list;
public Queue() {
list = new ArrayList();
}
public void enqueue(Object object) {
if(list.isFull())
System.out.println(“Queue overflowedâ€);
else
list.add(object);
}
public Object dequeue() {
if(list.isEmpty())
System.out.println(“Queue underflowâ€);
else
return list.remove(list.size() - 1);
}
public boolean isEmpty() {
return list.isEmpty();
}
public Object front() {
return list.get(list.size() - 1);
}
public Object back() {
return list.get(index);
}
public void clear() {
list.clear();
}
}
class QSample
{
public static void main(String args[]) throws Exception
{
Queue q=new Queue();Â Â Â while(true)
{
System.out.println(\"\ \\t QUEUE \");
q.enqueue(7);
q.enqueue(9);
q.enqueue(1);
q.back();
q.dequeue();
q.enqueue(8);
q.dequeue();
q.dequeue();
q.enqueue(6);
q.enqueue(3);
q.dequeue();
q.enqueue(2);
q.enqueue(1);
q.dequeue();
System.out.println(\"Exit\");
}
}
}
The Final output is : 3 2 1
.
Pay structures Union contracts Wage and price contracts Levels of reve.docx
Pay structures
Union contracts
Wage and price contracts
Levels of revenue
Solution
Ans-19] competition.
Ans-20] labor representation.
Ans-21] Pay structures
Ans-23] None of the above
Ans-24] Collective bargaining
.
Pat ts oints Give all answers to the corret number of significant figu.docx
Pat ts oints Give all answers to the corret number of significant figures and clear set-up for each problem to receive credit. include units where ppropriate. Show IIA 1. (10 points) Complete the following table: Name Formula Zinc arsenite nn3 Pb(CrO) Calcium periodate Call04 ClO stannous hypochlorite Cu BO Silver phosphide trihydrate (NH) SO Dinitrogen pentaselenide PbF 7 H20
Solution
Name formula
Zinc arsenite Zn3(AsO4)2
lead chromate Pb(CrO4)2
calcium periodate Ca(IO4)2
tetrachloro nonoxide Cl4O9
stannous hypochlorite Sn(ClO)2
copper(I) borate Cu3BO3
silver phosphide trihydrate Ag3P.3H2O
ammonium sulphite (NH4)2So3
Dinitrogen pentaselenide N2se5
lead(Iv) fluoride heptahydrate PbF4. 7H2O
.
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