The following information is for the 5% XYZ bond
Settlement date 3 April 2019
Coupon rate 5%
Redemption date 10 December 2020
Coupon dates 10 June and 10 December
Basis for accrued interest Actual/Actual
YTM 4%
a. Calculate:
i. Days accrued interest (1 mark)
ii. Accrued interest (1 mark)
iii. Dirty (Gross) price of the bond (5 marks)
iv. Clean price of the bond (1 mark)
v. Current yield (1 mark)
vi. $Duration (5 marks)
vii. $Convexity (5 marks)
b. What do the modified duration and convexity of a bond
represent? (4 marks)
c. The price change estimated using modified duration and
convexity may be a poor approximation of actual bond price
change even for small changes in required yield. Discuss.

par value is a 100. you are on the settlement date.

Answers

Answer 1

a.i. Days accrued interestAccrued interest is calculated from the last coupon date to the settlement date or the day before the ex-coupon date.

Settlement date: April 3, 2019Coupon dates: June 10, 2018, and December 10, 2018. Last coupon date: December 10, 2018. Since settlement occurs three months after the last coupon date and 4/12 of a year has passed since the last coupon date, the days accrued interest is 91 days.

ii. Accrued interestAccrued interest is computed as follows:Accrued interest = Coupon rate × par value × Days accrued interest ÷ Days in the coupon period= 0.05 × 100 × 91/182= $2.50iii. Dirty (Gross) price of the bondDirty price is computed by adding the accrued interest to the clean price, which is the price of the bond net of the accrued interest.

The bond's clean price can be calculated using the PV of the bond's future cash flows. Using the bond's YTM of 4 percent, we obtain the following table:Cash Flow PVFactor PV June 10, 2019 $5.00 0.98039 $4.90 Dec 10, 2019 $5.00 0.96154 $4.81 Dec 10, 2020 $105.00 0.88684 $93.23PV of cash flows = $102.94Dirty price = clean price + accrued interest= $102.94 + $2.50= $105.44iv. Clean price of the bondClean price = Dirty price − Accrued interest= $105.44 − $2.50= $102.94v.

Current yieldCurrent yield = Coupon payment / Current price= $5 / $102.94= 0.0484 or 4.84%vi. $DurationModified duration = (PV of bond if yield decreases by 1 basis point - PV of bond if yield increases by 1 basis point) ÷ (2 × PV of bond × yield change in decimal)= [($105.83 - $102.05) / (2 × $102.94 × 0.0001)]= 14.3vii. $ConvexityConvexity = {[PV of bond if yield decreases by 1 basis point] + [PV of bond if yield increases by 1 basis point] - 2 × PV of bond} ÷ (PV of bond × yield change in decimal)²= {[$105.83 + $102.05 - 2 × $102.94] / ($102.94 × 0.0001²)}= 2,137.8

b. Modified duration and convexity of a bond represent the sensitivity of a bond's price to changes in interest rates.

Modified duration reflects the percentage change in the bond price due to a 1% change in yield, while convexity reflects the curvature of the bond's price-yield relationship.

c. The modified duration and convexity of a bond may be a poor approximation of actual bond price changes even for small changes in required yield. This is due to the fact that the price-yield relationship of a bond is not linear but convex, and as such, the degree of curvature changes as yields change.

As a result, the price change estimated using modified duration and convexity may underestimate the actual price change when yields rise and overestimate it when yields fall. Therefore, investors should use these measures with caution and supplement them with other information, such as yield spread and credit risk.

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CASE: Arielle, Sanjay and Victoria's New Business Arielle and Sanjay met while they were both taking the Business Diploma Program at SaskPolytech. They became fast friends and shared an interest in starting their own business. They both loved to golf, but neither of them was very good at the game. As a result, they lost a lot of golf balls by hitting them into tall grass, bushes, and other places where they just couldn't find them despite prolonged searches. Not only was this delay of game annoying to other golfers, but it was also costing Arielle and Sanjay a lot of money – they were buying new golf balls all the time. One day, over drinks after a round of golf, they began discussing an idea. This idea quickly turned into what they believed was a great business opportunity. They would develop a golf ball with a built in GPS locating device that golfers could connect to a tracking app on their smartphones. That way, lost golf balls could be easily located. The pair knew that other companies were working toward this as well, but they felt that they could win the race to make theirs a reality first, and in a way that was cheap enough for the average golfer to want to use. They had a secret weapon – their computer engineering friend, Victoria. They got Victoria on board with the idea and soon she had developed a working prototype. Now they had to officially start their business. Arielle, Sanjay and Victoria knew that they could work well together. Arielle could always see the "big picture" and was an extremely logical thinker. Sanjay was more of a "people person" with excellent interpersonal and communication skills. The trio were, however, worried about how they would find money t fund their startup. They were also concerned about privacy. They didn't want to have to disclose any of their research due to the competitive nature of this endeavour. the trio wants to maintain total control over their business. Risk was also a factor that they considered — the couple did not want to put their personal assets at risk in this venture.


In order to manage their business effectively and efficiently, Arielle, Sanjay and Victoria will need certain skills. Based on what we have discussed in class, name and explain the types or categories of skills that they will need. Give an example pertaining to this case to support your explanation of each skillset.

Answers

The types of skills that Arielle, Sanjay, and Victoria will need to manage their business effectively and efficiently are as follows:

Technical skills: Technical skills are the practical abilities and knowledge of the procedures, techniques, and equipment involved in their specific field. As Victoria is a computer engineer, she has technical knowledge in developing a working prototype of the golf ball with a built-in GPS. She will be responsible for designing and developing the product that they want to sell.

Human skills: It is the capability to connect, work with, and understand other people and social networks effectively. Arielle and Sanjay have human skills as they can easily communicate with one another. They can interact with their employees, negotiate with suppliers, communicate with customers and stakeholders, and build a rapport with employees.

Conceptual skills: This skillset refers to the ability to understand and solve complicated problems by breaking them down into parts and connecting the parts together. Arielle can always see the "big picture" and was an extremely logical thinker. She will be responsible for designing the overall business strategy and aligning the activities towards achieving their business goals.

Financial skills: Financial skills are the ability to manage and utilize financial resources effectively. Arielle, Sanjay, and Victoria need to be good at accounting, financial analysis, and decision-making. They will have to create and manage budgets, forecast revenues, analyze financial statements, and make investment decisions. As they are concerned about privacy, they might also need to understand intellectual property rights and laws related to patents and copyrights.

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Your company has extra cash which it would like to use to invest into something new and profitable. There are two independent projects under consideration.
Project #1 will require an initial investment of $1,110, and the present value of all of its future estimated profits is $1,060.
Project #2 will require an initial investment of $1,060, and the present value of all of its future estimated profits is $1,120.
Based on this information, answer the following questions. (For dollar amounts, do NOT type the "$" signs, and round your answers to whole dollars. For other calculations, round your answers to TWO decimal places, for example, 1.23. Where applicable, don't forget the minus signs!)
(a) For Project #1, the Net Present Value equals $___, and the Profitability Index equals ___.
(b) For Project #2, the Net Present Value equals $___, and the Profitability Index equals ___
(c) Based on the Net Present Value rule, your company should ___ Project #1 and ___ Project #2. (In each field, type accept or reject.)
(d) Based on the Profitability Index rule, your company should ___ Project #1 and ___ Project #2. (In each field, type accept or reject.)

Answers

For Project #2, the Net Present Value is $60, and the Profitability Index is approximately 1.057.

(a) For Project #1:

Net Present Value (NPV) = Present Value of Future Profits - Initial Investment

NPV = $1,060 - $1,110 = -$50

Profitability Index = Present Value of Future Profits / Initial Investment

Profitability Index = $1,060 / $1,110 ≈ 0.955

Therefore, for Project #1, the Net Present Value is -$50, and the Profitability Index is approximately 0.955.

(b) For Project #2:

Net Present Value (NPV) = Present Value of Future Profits - Initial Investment

NPV = $1,120 - $1,060 = $60

Profitability Index = Present Value of Future Profits / Initial Investment

Profitability Index = $1,120 / $1,060 ≈ 1.057

Therefore, for Project #2, the Net Present Value is $60, and the Profitability Index is approximately 1.057.

(c) Based on the Net Present Value rule, your company should reject Project #1 (since the NPV is negative) and accept Project #2 (since the NPV is positive).

(d) Based on the Profitability Index rule, your company should reject Project #1 (since the Profitability Index is less than 1) and accept Project #2 (since the Profitability Index is greater than 1).

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high-level maintenance on aircraft is performed by the manufacturer. this service after the sale means that in the aircraft industry:

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The main answer is that high-level maintenance on aircraft is performed by the manufacturer is also known as after-sales services. This service after the sale means that in the aircraft industry, the manufacturer has a more prominent role in the maintenance of aircraft as well as the replacement and supply of the parts.

Furthermore, these high-level maintenance services are intended to keep the aircraft's airworthiness and to increase its lifespan. Explanation:After-sales services are defined as the services provided by a manufacturer after selling its products to customers. After-sales services provide assistance, maintenance, and repairs to customers, which helps in establishing customer loyalty.

After-sales services are essential in various industries, including the aviation industry. It is because after-sales services provided by aircraft manufacturers ensure high-level maintenance of aircraft.High-level maintenance is an extensive type of maintenance that includes tasks such as engine overhaul, airframe overhaul, and avionics systems inspection and repair. These tasks require specialized expertise and knowledge of aircraft, which is usually provided by the manufacturer. Moreover, high-level maintenance is important because it ensures the safety and airworthiness of aircraft. High-level maintenance also increases the lifespan of the aircraft, which is beneficial to both the manufacturer and the aircraft owner.

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Kate's banker would like to know the profit of her business from January 1st through December 31. She should show him the _______.

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Kate's banker would like to know the profit of her business from January 1st through December 31. She should show him the Income statements or Profit and loss statements of her business.

An income statement or Profit and Loss statement is a financial report that shows the financial health of a business over a period of time, such as a month or a year. It is often known as the Profit and Loss statement because it indicates if the company earned a profit or experienced a loss during the period covered by the report. In terms of business, a profit and loss statement is a financial statement that demonstrates the financial results of a business over a specific time period. It's also known as an income statement or a P&L statement. The purpose of this statement is to provide an overview of the company's revenue, costs, and expenses, as well as its net income or loss for the period. The income statement serves as a tool for evaluating the company's profitability and performance.

Investors, creditors, and other stakeholders can use this statement to make informed decisions about the business's future prospects and financial stability. A P&L statement will also provide valuable insights into the company's income sources, cost drivers, and revenue streams. The banker wants to know the profit of Kate's business for the given period, i.e., January 1 to December 31. Hence, the Income statement or Profit and loss statement of the company will assist Kate in this regard. Kate needs to provide her banker with the Income statement or Profit and loss statement of her business. It is a financial statement that gives an overview of the company's revenue, expenses, and net income or loss for a specific time period. It is a helpful tool for assessing a company's profitability and performance.

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Let ƒ be a function which has an inverse and let f(−1) = 2. If Q is the surface of revolution obtained when x = f(z) is revolved about the x-axis, determine if the point (2,-1, 3) is on Q.

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We are given the following information:Let ƒ be a function which has an inverse and let f(−1) = 2. If Q is the surface of revolution obtained when x = f(z) is revolved about the x-axis, we are supposed to determine if the point (2, -1, 3) is on Q.Let's solve this problem below:Since f(x) is revolved around x-axis, we can use the formula of a surface of revolution around the x-axis that is given as:^2 + ^2 = (())^2If x = f(z), then f(−1) = 2, hence (−1) = 2.Now we have two equations that we can substitute x and y values in.^2 + ^2 = (())^2 ———- Equation 1.(−1) = 2 ———- Equation 2.x = f(z) = 2. We get that y = -1, z = 3.Substituting the values into the first equation, we get: ^2 + ^2 = (())^2 = (f(2))^2 = 4.^2 + ^2 = 4Squaring both sides:^2 + ^2 - 4 = 0We can see that the given point (2, -1, 3) satisfies the above equation. Hence the point is on the surface of revolution Q. Answer: Yes, the point (2,-1,3) is on Q.

At the outset of the COVID-19 pandemic the demand for face masks increased markedly around the globe resulting in retailers. In addition, the sales of hand sanitisers, personal protective equipment (PPE) and cleaning and fumigating and similar products swelled across several international markets since the COVID-19 outbreak began in March 2020. According to data released by Grecques Consulting Pty, an international research firm based in the US, face masks sales grew by a year-on-year increase of 400% in April 2020. However, in December of 2020, the price of face masks retraced back to its pre- COVID-19 level. 5.1
With the aid of diagrams, critically evaluate changes in the market type for the face masks industry post the initial COVID-19 shock in March 2020.

Answers

At the beginning of the COVID-19 outbreak, the demand for face masks surged around the world, resulting in a significant increase in sales. Additionally, several international markets saw a surge in the sales of hand sanitizers, personal protective equipment (PPE), and cleaning and fumigating and similar products.

Grecques Consulting Pty, an international research firm based in the United States, reported that face mask sales increased by a year-over-year increase of 400 percent in April 2020.

However, by December 2020, the price of face masks had returned to pre-COVID-19 levels.In conclusion, the demand for face masks, hand sanitizers, and other protective equipment increased dramatically in response to the COVID-19 pandemic, leading to a significant rise in sales in various international markets.

However, as the pandemic subsides, the price of face masks has returned to pre-pandemic levels.

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Which of the following are common characteristics associated with corporate bonds?
I) specified cash flows
II) equity ownership
III) call feature
IV) set maturity date
A) I and II only
B) I and IV only
C) II and III only
D) I, II, and IV only
E) I, III, and IV only

Answers

The common characteristics associated with corporate bonds are specified cash flows, call feature and set maturity date. The correct option is D.

Corporate bonds are debt securities that businesses issue to raise money. They share a number of traits in common. First, investors who purchase corporate bonds receive specific cash flows such as periodic interest payments and the repayment of the principal balance upon maturity. Second, they have a predetermined maturity date that designates the time frame in which the issuer must repay the principal to bondholders.

Third, a call feature on some corporate bonds may enable the issuer to redeem the bonds prior to the maturity date. Equity ownership, however it is not a feature of corporate bonds. No ownership or equity stakes in the issuing company are granted to bondholders. The correct option is D.

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All else equal, what will the yield of a bond rated A- be relative to a bond rated BBB+? Multiple Choice O Higher Yield Lower Yield Same Yield. A bond with a coupon rate of 9.5%, that pays coupons semi-annually, will make payments of how much every 6 months? Numeric Response A company's preferred stock makes payments of 80 cents per share quarterly. If the required rate of return on these shares is 6.4%, what is the value of the stock? Numeric Response

Answers

1. The yield of a bond rated A- be relative to a bond rated BBB is Lower Yield. Option B

2. The payment every six months would be  $47.50

3. The value of the stock is $50

How to determine the values

First, we have to change the annual coupon rate to a semi-annual rate

We have;

9.5% / 2 = 4.75%.

Then multiply the value with the face value, we have;

4.75% × $1000

Multiply the values, we have;

$47.50.

2. The formula for calculating the value of the preferred stock is expressed as;

Value = Payment / Required Rate of Return

The quarterly payment is 80 cents

$0.8 ×4  = $3.2

Substitute the values

Value = $3.2/0. 064

Value = $50

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A firm pays $500,000 per year on costs that it cannot alter in the short run. This year, it expects to produce 100 units, and it will pay $400,000 on the inputs to produce those 100 units. What is this firm's average variable cost?
A) $1,000
B) $5,000
C) $9,000
D) $4,000

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The correct option is D, $4,000. This firm's average variable cost is $4,000

The total cost is the sum of the variable cost and fixed cost. The variable cost is the cost that varies with the change in production units, and the fixed cost is the cost that remains the same even if the production units change. In the given question, the firm pays $500,000 per year on costs that it cannot alter in the short run, which is a fixed cost. However, it expects to produce 100 units this year and it will pay $400,000 on the inputs to produce those 100 units which is a variable cost. The average variable cost is the cost per unit of output.

It is calculated by dividing the total variable cost by the number of units produced.

Therefore, the formula for calculating the average variable cost is: AVC = Total Variable Cost / Quantity of Output

To calculate the average variable cost of the firm, we need to know its total variable cost.

The total variable cost is the cost that varies with the level of production. Therefore, the total variable cost of producing 100 units is $400,000.

Finally, we use the above formula to calculate the average variable cost of the firm.

AVC = Total Variable Cost / Quantity of Output

AVC = $400,000 / 100AVC = $4,000

Hence, the average variable cost of the firm is $4,000.

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Equity investors in a large, publicly-traded corporation: a. receive dividends free and clear of personal income tax because the corporation pays its own corporate tax b. pay personal income tax on any dividends received from the corporation. c. are at risk of losing an amount greater than their investment in the company should the company incur a large civil liability d. are likely to be employees of the corporation who are involved in the day-to-day decisions of the company.

Answers

Equity investors in a large, publicly-traded corporation pay personal income tax on any dividends received from the corporation. The answer is option b.

Whenever a corporation pays a dividend to its shareholders, the shareholder must pay personal income tax on the dividend they receive. When a corporation earns a profit, it has the option to distribute a portion of those profits to its shareholders in the form of dividends. Dividends are typically subject to personal income tax for the recipients. This means that equity investors, who own shares in the corporation, are required to pay taxes on the dividends they receive.

It is the responsibility of equity investors to pay personal income tax on any dividends received from the corporation.

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Answer general questions about merchandisers. E5.1 (LO 1), C Mr. McKenzie has prepared the following list of statements about service companies and merchandisers. 1. Measuring net income for a merchandiser is conceptually the same as for a service company. 2. For a merchandiser, sales less operating expenses is called gross profit. 3. For a merchandiser, the primary source of revenues is the sale of inventory. 4. Sales salaries and wages is an example of an operating expense. 5. The operating cycle of a merchandiser is the same as that of a service company. 6. In a perpetual inventory system, no detailed inventory records of goods on hand are maintained. 7. In a periodic inventory system, the cost of goods sold is determined only at the end of the accounting period. 8. A periodic inventory system provides better control over inventories than a perpetual system. Instructions Identify each statement as true or false. If false, indicate how to correct the statement.

Answers

False. Measuring net income for a merchandiser is not conceptually the same as for a service company because merchandisers have additional factors to consider, such as the cost of goods sold.

True. For a merchandiser, sales less operating expenses is called gross profit.

True. For a merchandiser, the primary source of revenues is the sale of inventory.

True. Sales salaries and wages is an example of an operating expense.

False. The operating cycle of a merchandiser is typically longer than that of a service company due to the need to acquire, sell, and replenish inventory.

False. In a perpetual inventory system, detailed inventory records of goods on hand are maintained in real-time.

True. In a periodic inventory system, the cost of goods sold is determined only at the end of the accounting period based on a physical count of inventory.

False. A perpetual inventory system provides better control over inventories than a periodic system because it allows for real-time tracking of inventory levels and more accurate cost of goods sold calculations.

Corrections:

Statement 1: Measuring net income for a merchandiser is different from a service company due to considerations of cost of goods sold.

Statement 5: The operating cycle of a merchandiser is typically longer than that of a service company.

Statement 6: In a perpetual inventory system, detailed inventory records of goods on hand are maintained in real-time.

Statement 8: A perpetual inventory system provides better control over inventories than a periodic system.

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On-the-job training can amount to no training if the trainers simply allow the trainees to learn the job on their own.
Group of answer choices
True
False

Answers

This statement is True. On-the-job training (OJT) is a type of training where new employees learn the skills and knowledge they need to do their job by working alongside experienced employees.

OJT can be an effective way to train new employees, but it is important to make sure that it is done properly. If trainers simply allow trainees to learn the job on their own, it can amount to no training at all. There are a number of reasons why OJT can amount to no training if it is not done properly. First, trainees may not be able to learn the job effectively if they are not given clear instructions and guidance. Second, trainees may make mistakes that could harm themselves or others if they are not supervised closely. Third, trainees may not be able to learn the job as quickly or as effectively if they are not given the opportunity to practice what they have learned.

To ensure that OJT is effective, trainers should:

Provide clear instructions and guidance to trainees.

Supervise trainees closely, especially when they are new to the job.

Give trainees the opportunity to practice what they have learned.

Provide feedback to trainees on their performance.

By following these guidelines, trainers can ensure that OJT is an effective way to train new employees.

In addition to the above, here are some other tips for effective OJT:

Match trainees with experienced employees who are good teachers and who have a positive attitude.

Break down the job into small, manageable tasks.

Provide trainees with the tools and resources they need to do their job.

Encourage trainees to ask questions.

Be patient and understanding.

With proper planning and execution, OJT can be a valuable tool for training new employees.

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What liquidity position is MicroSystems in?" Select one: a. Poor close to standard benchmarks, but higher than industry competitor JB b. Poor close to standard benchmarks, but lower than industry competitor JB O c. Good - close to standard benchmarks, and higher than industry competitor JB Od. Good close to standard benchmarks, and lower than industry competitor

Answers

Based on the information provided in the question, the answer would be: Good - close to standard financial analysis benchmarks, and higher than industry competitor JB.

The liquidity position of MicroSystems is good and close to standard benchmarks. It is higher than industry competitor JB. It means that the company is in a better position than its competitors to pay off its debts in a timely manner. It is a positive sign for the company and suggests that it is financially stable. In general, liquidity refers to the ease with which an asset can be converted into cash. In financial analysis, it refers to a company's ability to meet its short-term obligations.

Complete question:

What liquidity position is MicroSystems in?" Select one: a. Poor close to standard benchmarks, but higher than industry competitor JB b. Poor close to standard benchmarks, but lower than industry competitor JB O c. Good - close to standard benchmarks, and higher than industry competitor JB Od. Good close to standard benchmarks, and lower than industry competitor?

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lindall fabrics sells leather and other durable fabrics to furniture manufacturers for use in the finishing of their sofas and chairs. lindall fabrics would most likely hire a(n) agency to create the company's advertising.

Answers

Advertising is the process of creating, designing, and delivering promotional messages through various communication channels to a specific audience, with the goal of promoting and selling products, services, or ideas.

In the case of Lindall Fabrics, they would most likely hire an advertising agency to handle their advertising efforts. Advertising agencies specialize in developing and executing advertising campaigns tailored to a company's target market, aiming to boost sales and profitability. These agencies employ professionals who possess expertise in market research, creative design, media planning, and advertising strategy. By utilizing an advertising agency, Lindall Fabrics can leverage their knowledge and skills to effectively reach their target audience, create impactful messages, and ultimately drive business success. Overall, hiring an advertising agency enables Lindall Fabrics to optimize their advertising efforts and maximize their marketing outcomes.

Hence, hiring an advertising agency allows Lindall Fabrics to benefit from specialized expertise, effective targeting, and impactful advertising strategies, ultimately enhancing their marketing efforts and driving business success.

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Units-of-activity Depreciation A truck acquired at a cost of $305,000 has an estimated residual value of $18,350, has an estimated useful life of 39,000 miles, and was driven 2,700 miles during the ye

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The depreciation rate would be determined as follows:305,000 - 18,350 = 286,650 divided by 39,000 = $7.35 per mile of depreciation expense.

It is dependent on the number of units used over time, and the depreciation rate is calculated as the cost of the asset less the residual value, divided by the total estimated units that will be generated throughout the asset's useful life.

Let's take an example to help us better understand the concept.

A truck was purchased for $305,000, has an expected residual value of $18,350, has an expected useful life of 39,000 miles, and was driven 2,700 miles in the year 2021.

The depreciation rate would be determined as follows:305,000 - 18,350 = 286,650 divided by 39,000 = $7.35 per mile of depreciation expense.

This method recognizes depreciation expenses on the basis of units of production, rather than time or activity, and is most commonly used by businesses that rely on heavy machinery and equipment.

Units-of-activity depreciation is an advantageous method of depreciation for businesses that need a more accurate calculation of an asset's useful life based on its utilization or depreciation.

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Misty Company reported the following before-tax items during the current year: Sales revenue $650 Selling and administrative expenses 290 Restructuring charges 20 Loss on discontinued operations 40 Misty's effective tax rate is 25%. What is Misty's net income for the current year? Multiple Choice $295. $225. $255. $215.

Answers

To find Misty's net income for the current year, we need to start by calculating Misty's operating profit.Operating Profit = Sales Revenue - Selling and Administrative Expenses$OP = $650 - $290 = $360Next, we'll subtract the restructuring charges to find Misty's Earnings Before Interest and Taxes (EBIT).EBIT = OP - Restructuring ChargesEBIT = $360 - $20 = $340Now, we'll subtract the loss from discontinued operations to find Misty's earnings before taxes.

Earnings Before Taxes (EBT) = EBIT - Loss from Discontinued OperationsEBT = $340 - $40 = $300Finally, we can calculate Misty's net income for the year by multiplying its EBT by its effective tax rate.Net Income = EBT x (1 - Tax Rate)Net Income = $300 x (1 - 0.25)Net Income = $225Therefore, Misty's net income for the current year is $225.

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Ordinary repairs such as normal repair and maintenance are expenditures that keep assets in normal, good operating condition. True False

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The given statement is False. Ordinary repairs, such as normal repair and maintenance, are not expenditures that keep assets in normal, good operating condition. They are expenses incurred to maintain assets at their current level of efficiency and productivity. Ordinary repairs are considered revenue expenditures rather than capital expenditures.

Revenue expenditures are costs that are incurred to maintain or repair existing assets, such as routine maintenance, replacement of worn-out parts, or minor repairs. These expenses are deducted as current operating expenses in the period they are incurred and are reflected in the income statement. They do not increase the value or extend the useful life of the asset.

On the other hand, capital expenditures are investments made to acquire, improve, or extend the useful life of assets. These expenditures increase the value or productivity of the asset and are typically capitalized and depreciated over their useful life. Examples of capital expenditures include major renovations, upgrades, or the acquisition of new equipment.

In summary, ordinary repairs and maintenance are not expenditures that keep assets in normal, good operating condition, but rather regular expenses to sustain assets at their existing level of functionality.

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XYZ Corporation has zero-coupon debt outstanding which has a face value of $900, due in five years. The market value of the firm's assets now doubles the face value of debt. The annualized standard deviation in firm values of comparable firms is 10% on a annual basis. The five-year T-bond rate is 5%. Estimate the value of equity, using an option pricing model (keep two decimal places).

Answers

The estimated value of equity would be  $1123.27.

To estimate the value of equity using an option pricing model, we can consider the zero-coupon debt as a risk-free bond and the equity as a call option on the firm's assets. The call option represents the potential upside or value of the firm's assets beyond the face value of the debt.

Using the option pricing model, we can calculate the value of the equity by subtracting the present value of the debt from the market value of the firm's assets. The present value of the debt can be calculated by discounting the face value of $900 by the risk-free rate over the five-year period.

Given that the market value of the firm's assets is double the face value of the debt, it would be $900 * 2 = $1800. The risk-free rate is 5% per year, so the present value of the debt would be $900 / (1 + 0.05)^5 = $676.73.

Therefore, the estimated value of equity would be $1800 - $676.73 = $1123.27.

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T/F. unlike the situaton in japan western culture and typically coridal labor management relatons make achieving a cooperative spirot relatively easy

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False.

The statement is not entirely accurate. While it is true that Western cultures generally have more cordial labor-management relations compared to Japan, it does not necessarily mean that achieving a cooperative spirit is easy. Labor-management relations can still be challenging and require ongoing efforts to foster cooperation and collaboration between the two parties. Various factors such as organizational culture, communication practices, labor laws, and individual attitudes can influence the ease or difficulty of achieving a cooperative spirit in any given context.

While it is true that labor-management relations in Japan are often characterized by a cooperative spirit, known as the "Japanese employment system" or "lifetime employment," it does not mean that Western cultures universally exhibit the same characteristics. In Western countries, labor-management relations can vary and may involve different dynamics, including collective bargaining, employee representation, and sometimes conflicts between labor unions and management.

It is important to note that labor-management relations are complex and can be influenced by a range of factors, including cultural, economic, and institutional contexts. Achieving a cooperative spirit requires efforts from both labor and management to foster open communication, mutual trust, and shared goals, regardless of the cultural context.

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Are you surprised to learn that people participating in focus groups have a difficult time telling marketers what they prefer? Why or why not?

Answers

Answer:

tbh im not at all surprised cuz it may seem like sometimes you are asking too much of them, or you are not comfortable abt telling them ur honest opinion and feedback.

I personally would tell em what i think should be changed and what i like, because in the long run u should be confident abt whatever it is ur investing in, and if ur too shy then huge  loss for u

Explanation:

if the true proportion is actually 0.03, the probability that p-hat is more than 0.054 is closest to

Answers

If the true proportion is actually 0.03, the probability that p-hat is more than 0.054 can be determined using statistical inference techniques. Specifically, we can calculate the probability using the normal distribution and the sample size.

To calculate this probability, we need to calculate the z-score corresponding to the observed value of p-hat and then find the area under the normal curve to the right of this z-score.

The z-score can be calculated using the formula:

z = (p-hat - p) / sqrt((p * (1 - p)) / n)

Where p-hat is the observed sample proportion, p is the true population proportion, and n is the sample size.

Using the given values, we have:

z = (0.054 - 0.03) / sqrt((0.03 * (1 - 0.03)) / n)

Assuming a large enough sample size (n) for the normal approximation to hold, we can find the probability by calculating the area under the standard normal curve to the right of the calculated z-score. This probability can be obtained from a standard normal distribution table or by using statistical software.

Without the specific sample size (n) provided in the question, it is not possible to determine the exact probability. However, you can use the calculated z-score to find the corresponding probability from a standard normal distribution table or use statistical software.

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Complete Question - If the true proportion is actually .03, the probability that p-hat is more that .054 is closest to:

A. 0

B. .0222

C. .0207

D. .0146

E. We can't calculate this probability because we haven't satisfied the normality condition.

QUESTION TWO: 45 MARKS (Note you are required to answer each question in a separate answer book) sanitation), which it supplies domestically as well as to international markets. SDG Ltd manufactures a

Answers

SDG Ltd is a manufacturing company that manufactures a diverse range of products, supplying them both domestically and internationally.

SDG Ltd is a manufacturing company that specializes in the production of a wide range of products, which it supplies both domestically and to international markets. The company's manufacturing operations are geared towards meeting the demands of various industries and sectors. With its well-established infrastructure and advanced production facilities, SDG Ltd has the capacity to produce large volumes of goods efficiently and effectively.The company has a diverse product portfolio, encompassing items such as consumer goods, industrial equipment, electronic devices, and automotive components. By offering a comprehensive range of products, SDG Ltd caters to the needs of both individual consumers and businesses worldwide.SDG Ltd places great emphasis on maintaining high-quality standards throughout its manufacturing processes. Stringent quality control measures are implemented at every stage of production to ensure that the finished products meet or exceed industry standards. This commitment to quality has earned the company a strong reputation in both domestic and international markets.

Furthermore, SDG Ltd actively engages in international trade, exporting its products to customers around the world. The company adheres to international trade regulations and utilizes efficient logistics networks to deliver its products to various destinations. By participating in international markets, SDG Ltd not only contributes to the growth of the global economy but also strengthens its own market presence and competitiveness.Its commitment to quality, advanced infrastructure, and participation in global trade make it a key player in the industry.

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assuming all parcels of land are the same, there is a constant trade-off in the production of timber and food. when all land is in use, one more unit of food produced will require:

Answers

Increasing the production of one unit of food will require sacrificing the production of timber due to a constant trade-off when all land is in use.

When all parcels of land are the same and in use, the constant trade-off between the production of timber and food means that increasing the production of one unit of food will require sacrificing the production of timber.

This trade-off occurs because the resources allocated to timber production are limited and finite. To produce one more unit of food, some of the land that was previously dedicated to timber production would need to be reallocated for food production. This shift in land usage would result in a reduction in timber production.

The specific quantity of timber that needs to be sacrificed to produce one additional unit of food depends on the production capabilities and efficiency of the land, as well as the technological advancements in the agriculture and forestry sectors.

This trade-off reflects the opportunity cost of producing more food in terms of the foregone production of timber. It illustrates the concept that resources are limited, and any increase in the production of one good requires sacrificing the production of another.

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A corporation last year paid AED 5 per share as dividend. The required rate of return by investors is 10% and the constant growth rate of earning is 6%. Then the stock price of the corporation is

A.
AED 132.5 per share

B.
AED 117.5 per share

C.
AED 32.5 per share

D.
AED 125 per share

Answers

The correct answer is option A.

If a corporation last year paid AED 5 per share as a dividend and the required rate of return by investors is 10% and the constant growth rate of earnings is 6% then the stock price of the corporation is AED 132.5 per share.

Given the following information, we are to calculate the stock price of the corporation:

Dividend paid = AED 5 per share.

The required rate of return by investors = 10%.

The constant growth rate of earning = 6%.

Calculation of stock price

We can calculate the expected stock price using the Gordon Growth Model which is given by: P₀ = D₁ / (r - g)

Where P₀ is the current stock price of the company.

D₁ is the expected dividend next year.r is the required rate of return by investors.

g is the constant growth rate of earnings.

We have been given the dividend paid last year, which we can assume to be the current dividend paid. Thus, D₁ = D₀ × (1 + g)where D₀ is the dividend paid last year.

Now, we can substitute all the given values into the formula.

P₀ = D₁ / (r - g)P₀ = D₀ × (1 + g) / (r - g)P₀ = 5 × (1 + 0.06) / (0.10 - 0.06)P₀ = 5.3 / 0.04P₀ = AED 132.5 per share

Therefore, the stock price of the corporation is AED 132.5 per share.

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You work for a cellphone manufacturing company that has developed a new product. The new cellphone production will last for 9 years. You expect that sales from the new product will generate cash flows of $13,0 million from the first year and that this amount will grow at a rate of 2.1% per year for the next 9 years. If the cost of capital is 5.7% per year, what is the present value of producing this cellphone? Round your answer to the nearest whole number.

Answers

The present value of producing this cellphone is $9,295,000.

In this question, we are given information about a new cellphone product that a cellphone manufacturing company has developed. It is expected that sales from the new product will generate cash flows of $13.0 million from the first year and that this amount will grow at a rate of 2.1% per year for the next 9 years.

If the cost of capital is 5.7% per year, we need to calculate the present value of producing this cellphone. In order to calculate the present value, we need to use the formula for present value of an annuity.

The formula for present value of an annuity is given by: PV = PMT x [1 - 1 / (1 + r)^n] / r Where, PMT is the payment per period r is the interest raten is the total number of periods For the given question, the cash flows are growing at a constant rate of 2.1% per year.

Therefore, we can use the formula for present value of a growing annuity, which is given by: PV = PMT / (r - g) x [1 - (1 + g / (1 + r))^n]Where, g is the growth rate of the cash flows For the given question, the cash flows are growing at a rate of 2.1% per year.

Therefore, we can substitute the given values in the formula as follows: PV = $13.0 million / (5.7% - 2.1%) x [1 - (1 + 2.1% / (1 + 5.7%))^9]PV = $13.0 million / 3.6% x [1 - (1.021 / 1.057)^9]PV = $13.0 million / 0.036 x [1 - 0.751]PV = $13.0 million / 0.036 x 0.249PV = $9,295,000Therefore, the present value of producing this cellphone is $9,295,000.

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Betty Corp. sold for $18,000 equipment that cost $40,000 and had a book value of $30,000. Determine the amount of cash flow.

Answers

Betty Corp. sold for $18,000 equipment that cost $40,000 and had a book value of $30,000. Determine the amount of cash flow.

Cash flow = Amount of sale - Book value of equipment= $18,000 - $30,000= - $12,000. This is because the book value of the equipment is more than the amount for which it was sold. The negative cash flow indicates that the sale of the equipment was not profitable for the company. The company may need to re-evaluate its pricing strategies or the quality of its equipment to ensure more profitable sales in the future.

In this case, the amount of cash flow is negative ($12,000).

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Goodwill Employment is an NFPO helping the newcomers to Canada to adjust to Canadian environment and how to find a job. During the past year, it received $500,000 of unrestricted donations plus pledges of $100,000, of which 70% is expected to be collected. Which of the following should be reported on Goodwill Employment financial statement for the year?
a.
$500,000 donation revenue and $20,000 bad debt expense.
b.
$480,000 donation revenue.
c.
$570,000 donation revenue.
d.
$500,000 donation revenue.

Answers

The correct reporting on Goodwill Employment's financial statement for the year would be $500,000 donation revenue. The correct answer is d.

On its annual financial statements, Goodwill Employment should note a donation revenue of $500,000 in the income category. This sum represents the unrestricted donations that the organization received over the course of the year. These donations are counted as revenue because the organization is free to use them however it sees fit to support its operations.

The $100,000 in pledges of which it is anticipated that 70% ($70,000) will be collected, cannot be counted as revenue until it has been received. As a result, when the pledges are received in the future, the $70,000 from them should be recorded as revenue. The correct answer is d.

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Exercise 7 Consider the following time series data in which a, b and c are three different integers that will be chosen in the interval [2, 30). Month 1 2 3 4 5 6 7 Value 22+a 12 17+b 14+e 21 23 13 a. Construct a time series plot. What type of pattern exists in the data? b. Develop the three-week moving average forecasts for this time series. Compute a forecast for week 8. c. Use a=0.2 to compute the exponential smoothing forecasts for the time series. Compute MSE and a forecast for week 8. d. Compare the three-week moving average approach with the exponential smoothing approach usinga a=0.2. Which appears to provide more accurate forecasts based on SSR? e. Use a smoothing constant of a = 0.4 to compute the exponential smoothing forecasts. Does a smoothing constant of 0.2 or 0.4 appear to provide more accurate forecasts based on SSR? Explain.

Answers

a. The time series plot exhibits a random pattern.

b. The three-week moving average forecasts for week 8 can be computed.

c. The exponential smoothing forecasts using a=0.2 can be computed, along with the MSE and forecast for week 8.

d. The forecasts based on SSR can be compared between the three-week moving average approach and the exponential smoothing approach using a=0.2.

e. The exponential smoothing forecasts using a=0.4 can be computed, and the accuracy compared with a=0.2 based on SSR.

a. The time series plot shows a random pattern as there is no clear trend, seasonality, or cyclicality.

b. The three-week moving average forecasts can be calculated by taking the average of the values in the past three weeks. The forecast for week 8 is obtained by averaging the values from weeks 5, 6, and 7.

c. Exponential smoothing forecasts with a=0.2 can be computed using the formula: Forecast(t) = a * Value(t) + (1-a) * Forecast(t-1). The mean squared error (MSE) can be calculated to evaluate the accuracy. The forecast for week 8 is obtained using the formula with the updated value for week 7.

d. The accuracy of the forecasts can be compared using the sum of squared residuals (SSR). The approach with the lower SSR is considered more accurate.

e. Exponential smoothing forecasts with a=0.4 can be computed, and their accuracy compared with a=0.2 using SSR. The approach with the lower SSR is considered more accurate. The choice between a=0.2 and a=0.4 depends on which value yields better forecast accuracy based on SSR.

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Given for one of the products of Juarez Co. Sales price per product unit $50
Variable expenses per product unit $35
Total fixed expenses per month $27,000
a. Contribution margin per product unit $ ___
b. Break-even sales in units per month ___ units

Answers

The contribution margin per product unit is $15, and the break-even sales in units per month are 1,800 units.

What is the contribution margin per product unit and the break-even sales in units per month?

The contribution margin per product unit is an important financial metric that indicates the amount of revenue available to cover fixed expenses and contribute to the company's profitability. In this case, the sales price per product unit is $50, and the variable expenses per product unit amount to $35. By subtracting the variable expenses from the sales price, we can determine the contribution margin per unit, which is $15. This means that for every product unit sold, $15 is available to cover the fixed expenses and contribute to the company's profits.

To calculate the break-even sales in units per month, we need to divide the total fixed expenses by the contribution margin per unit. In this scenario, the total fixed expenses per month are $27,000. Dividing this by the contribution margin of $15 per unit, we find that the break-even sales in units per month are 1,800 units. This means that the company needs to sell at least 1,800 units per month to cover all its fixed expenses and reach the break-even point.

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A common method of analysis is to express a relationship between the two financial statement items, such as net income divided by sales, and compare this relationship with previous years. This comparison is referred to as ________ analysis.

Answers

This comparison is referred to as Ratio analysis. It is the method used to express a relationship between financial statement items and compare them with previous years.

How to perform ratio analysis?

Ratio analysis is a commonly used method of financial statement analysis that involves expressing a relationship between two financial statement items. It provides insights into a company's financial performance, profitability, liquidity, and overall health. One common example is calculating the net income divided by sales, which gives the net profit margin ratio.

By comparing these ratios with previous years or industry benchmarks, analysts can assess the company's performance over time and evaluate its efficiency, profitability, and financial stability. It helps identify trends, strengths, weaknesses, and potential areas for improvement.

Ratio analysis enables meaningful comparisons between companies of different sizes or industries by using standardized metrics. It provides a quantitative basis for evaluating financial statements, making it easier to understand and interpret financial data.

Some commonly used ratios include liquidity ratios (e.g., current ratio, quick ratio), profitability ratios (e.g., return on assets, return on equity), and solvency ratios (e.g., debt-to-equity ratio, interest coverage ratio). The analysis can also extend to operational efficiency ratios (e.g., inventory turnover ratio, asset turnover ratio) and market performance ratios (e.g., price-to-earnings ratio, dividend yield).

Overall, ratio analysis is a valuable tool that aids in financial decision-making, assessing the financial health of a company, and identifying areas of improvement for management and stakeholders.

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