The given list represents various activities involved in the process of designing, developing, and maintaining a software system. It appears to be a mix of activities related to project management and software development.
Find bugs and errors: This task involves identifying and resolving any issues or malfunctions in the design or code of the system modules.
Design system modules: This refers to the process of creating the architectural and functional design of the different modules or components of the system.
Set project scope: This involves defining and determining the boundaries, goals, deliverables, and constraints of the project to ensure a clear understanding of what needs to be accomplished.
Provide user training: This task involves training end-users on how to effectively use the system or software being developed.
Build the database: This refers to the creation and implementation of the database structure and functionality to store and manage the system's data.
Support system changes: This involves providing ongoing support and maintenance for the system, including implementing changes or updates as needed.
Gather business requirements: This task involves understanding and documenting the specific needs and objectives of the business or stakeholders for the system being developed.
In conclusion, the given list represents various activities involved in the process of designing, developing, and maintaining a software system. Each task plays a crucial role in ensuring the successful implementation and operation of the system while meeting the business requirements and providing adequate support to the users.
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when firms have an incentive to exit a competitive price-taker market, their exit will
a. lower market price.
b. reduce demand for the product.
c. necessarily raise the costs of firms that remain in the market.
d. raise profits for firms that remain in the market.
when firms have an incentive to exit a competitive price-taker market, their exit will necessarily raise the costs of firms that remain in the market.
competitive companies go out the market while there's poor income. exit of some firms raises profit for the last firms within the marketplace. while a few companies go out a competitive marketplace, the supply curve would shift to the left. due to this shift within the supply curve, the equilibrium rate inside the marketplace will growth.exit of many corporations causes the marketplace supply curve to shift to the left. as the supply curve shifts to the left, the market charge starts growing, and monetary losses start to be lower.
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Use the following information for the Exercises below. (Algo) Skip to question [The following information applies to the questions displayed below.] Simon Company's year-end balance sheets follow. At December 31 Current Year 1 Year Ago 2 Years Ago Assets Cash $ 26,517 $ 30,075 $ 31,325 Accounts receivable, net 75,332 54,780 42,628 Merchandise inventory 96,629 73,097 47,247 Prepaid expenses 8,286 7,895 3,516 Plant assets, net 238,225 217,764 201,484 Total assets $ 444,989 $ 383,611 $ 326,200 Liabilities and Equity Accounts payable $ 110,802 $ 64,830 $ 44,350 Long-term notes payable 83,658 86,466 73,532 Common stock, $10 par value 162,500 163,500 163,500 Retained earnings 88,029 68,815 44,818 Total liabilities and equity $ 444,989 $ 383,611 $ 326,200 For both the current year and one year ago, compute the following ratios: Exercise 17-6 (Algo) Common-size percents LO P2 1. Express the balance sheets in common-size percents. 2. Assuming annual sales have not changed in the last three years, is the change in accounts receivable as a percentage of total assets favorable or unfavorable?
Answer:
hello
Explanation: the awnser is tooooo long! sorry...
four tade restrictions
Trade restrictions are government-imposed measures that limit the free flow of goods and services between countries. There are several types of trade restrictions, including:
Tariffs: Taxes imposed on imported or exported goods. They increase the price of imported goods, making them less competitive with domestic products.
Quotas: Limits on the amount of a particular good that can be imported or exported during a specific period. Quotas protect domestic producers from foreign competition by limiting the quantity of imports.
Subsidies: Financial support provided by the government to domestic producers to help them compete with foreign companies. Subsidies can take the form of direct payments, tax breaks, or low-interest loans.
Embargoes: Complete bans on the import or export of certain goods or services. Embargoes are often used as a political tool to pressure other countries to change their policies.
Each type of trade restriction has its own impacts on trade, domestic producers, and consumers. In general, trade restrictions can protect domestic producers and jobs, but they can also lead to higher prices for consumers, decreased competition, and a decrease in overall economic efficiency
A: Sea Masters Co. issued $1000 par value bonds with a 8 percent coupon. The bond pays interest semi-annually and has 6 years remaining to its maturity date. If the market demands 6.8 percent required rate on the bond, what is the price of the bond? Round it two decimial places, and do not include the $ sign, e.g., 935.67.
1 B: Consider a 25-year bond with 12 percent annual coupon payments. The market rate (YTM) is 6.2 percent for this bond. The current yield of the bond is _______ percent. Answer it in percentage without the % sign, and round it to two decimal place, e.g., 5.69.
1C: Blue Jazz, Inc., has 9 percent coupon bonds on the market that have 21 years left to maturity. The bonds make annual payments. If the YTM on these bonds is 7.2 percent, the current price of the bond $______. Round it two decimial places, and do not include the $ sign, e.g., 935.67.
A. Given, Par value of the bond = $1000Coupon rate = 8%Semi-annual coupon rate = 4%Maturity period = 6 years Market demand rate = 6.8%Yield to maturity can be calculated by the following formula:-
P = C[1 - 1 / (1+r)n ] / r + FV / (1+r)nWhere,P = Price of the bondC = Semi-annual coupon paymentr = Required rate of return/ Yield to maturityn = Number of periodsFV = Face value of the bondBy putting the respective values in the above formula, we get:-P = $ 891.94.
The price of the bond is $ 891.94.
Given, Annual coupon rate = 12%Yield to maturity (YTM) = 6.2%To calculate the current yield of the bond, we can use the following formula:-Annual coupon payment / Market price of the bond * 100% = Current yield of the bond.
Annual coupon payment = 12% of Par value = 12% * $ 1000 = $ 120.
Market price of the bond can be calculated by using financial calculator:-PMT = 60, N = 25 * 2 = 50, FV = 1000, I/Y = 6.2/2 = 3.1CPT → PV → -1054.60By putting the respective values in the formula, we get:-$120 / $1054.60 * 100% = 11.38%.
The current yield of the bond is 11.38%.
Given, Coupon rate = 9%Yield to maturity = 7.2%Maturity period = 21 yearsThe present value of bond can be calculated by the following formula:-
PV = C [1 - 1 / (1+r)n ] / r + FV / (1+r)nWhere,PV = Present value of the bondC = Annual coupon paymentr = Required rate of return/ Yield to maturityn = Number of periodsFV = Face value of the bond.
By putting the respective values in the above formula, we get:-PV = $ 1,144.62.
The current price of the bond $1,144.62.
The bond price has been calculated using the yield to maturity concept, the current yield has been calculated by using annual coupon payment divided by market price and the present value of bond has been calculated by the present value formula.
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give three reasons why the maturity of a bond is important.
Maturity is a crucial factor in assessing the risk involved in buying a bond, determining the bond's price, and measuring the bond's duration.
The maturity of a bond is important for several reasons, and below are the top three reasons.
1. Maturity of a bond determines the length of time the bond will be outstanding, and it is an important factor in assessing the risk involved in buying a bond.
2. Maturity is a significant factor in determining the bond's price, and it is directly proportional to the bond's price. If the bond has a longer maturity period, it will be priced lower than the bond with a shorter maturity period.
3. The maturity of a bond determines the bond's duration, which is a measure of how long it takes the bond's cash flows to be received. The duration of a bond is important because it helps in assessing the bond's risk in terms of interest rate fluctuations.
In conclusion, maturity is a crucial factor in assessing the risk involved in buying a bond, determining the bond's price, and measuring the bond's duration.
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Steps in achieving success in strategic decision. (Subject: Enterprise Systems and Architecture).
The steps in achieving success in strategic decisions are to: Assess the Situation, Determine the Objective, Strategize, Develop and Monitor Plans and Adjust accordingly.
Assess the Current Situation: The first step is to understand the current situation. Understanding the present situation assists you in identifying the areas where changes are necessary. A successful strategic decision is based on a comprehensive understanding of the current situation.Determine the Objective: Define your goal to make a strategic decision. Identify what you want to accomplish. Having a clear objective enables you to develop a strategic plan.Define Strategies: Establish strategies for achieving your objectives. These strategies should be specific and should align with your objectives. Develop an Action Plan: Develop an action plan that outlines the steps necessary to implement the strategies. This plan should also include who will be responsible for each action.Monitor Progress: Check to see if the strategies and action plan are working as intended. Tracking progress will allow you to identify issues and adapt your strategy as needed.Adjust the Strategy: If the current strategy is not working, change it. Developing a successful strategic decision necessitates flexibility and the ability to adapt to changing situations.The above steps will ensure success in strategic decision-making.
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Question #1
Multiple Choice
What is it called when a small number of companies control more than 40 percent of a market?
O monopoly
O oligopoly
O competitive market
duopoly
Question # 2
Fill in the Blank
Answer:
Oligopoly.
Explanation:
An oligopoly can be defined as a market structure comprising of a small number of firms (sellers) offering identical or similar products, wherein none can limit the significant influence of others.
Hence, it is a market structure that is distinguished by several characteristics, one of which is either similar or identical products and dominance by few firms.
The characteristics of an oligopolistic market structure are;
1. Mutual interdependence between the firms.
2. Market control by many small firms.
3. Difficult entry to new firms.
According to the concentration ratio, when a small number of companies control more than 40 percent of a market, it is called an oligopoly.
What is the total cost to conduct a market research survey will $500 base fee plus $3 per question and 1.25per person surveyed? The survey has 13 questions and will be sent to 300 people.
answer: The survey has 12 .
Explanation:
Sold goods whose list price is 5000 to rakesh at 6% trade discount and 1% cash discount he paid 60% price in cash jornal entry
The journal entry will be:
Debit: Accounts Receivable 2766
Credit: Sales 5000
Debit: Discounts Allowed 317
Credit: Trade Discount Allowed 300
Credit: Cash Discount Allowed 17
How to depict the journal entry?To record the sale of goods to Rakesh at a trade discount and cash discount, you would make a journal entry to debit Accounts Receivable (for the amount Rakesh will pay on credit) and credit Sales (for the revenue from the sale). The entry would also need to include any applicable discounts.
The trade discount is calculated by multiplying the list price of the goods by the trade discount percentage (6% in this case), so the trade discount would be:
5000 x 6% = 300
The cash discount is calculated by multiplying the list price minus the trade discount by the cash discount percentage (1% in this case), so the cash discount would be:
(5000 - 300) x 1% = 17
The total discounts is trade discount + cash discount
300 + 17 = 317
The amount Rakesh paid in cash would be calculated by multiplying the list price minus the discounts by the percentage he paid in cash (60% in this case), so:
(5000 - 317) x 60% = 2766
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Which of the following is NOT a leadership area that is included in the teachable point of view of leadership training?
a. Ideas
b. Values
c. Energy
d. Charisma
Charisma is NOT a leadership area that is included in the teachable point of view of leadership training.
The teachable point of view of leadership training typically includes areas that can be learned and developed, rather than relying solely on innate qualities or traits such as charisma. The three areas included in this approach are often described as "the leadership tripod" and include:
a. Ideas - the ability to develop and communicate a compelling vision or strategy
b. Values - the ability to establish and uphold ethical and moral principles
c. Energy - the ability to motivate and inspire others through personal drive and enthusiasm
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Unlike a limited partnership, a general partnership has which of the following?
O A. An unlimited number of partners.
B. Option to declare bankruptcy without penalty.
C. Unlimited liability for all partners.
D. Stockholders and a board of directors.
Answer:
C. Unlimited liability for all partners.
Explanation:
A general partner has unlimited liability to the debts of the business. It follows that in a general partnership business, all partners will have unlimited liability to business debts.
A general partnership is not a separate entity from its owners. Assets and liabilities of the business will be treated as those of the partners. Should the business fail in paying its debts, the partners' personal properties may be sold to clear the debts.
What is the purpose of the Subtotal feature?
. What is meant by moral hazard? Explain how the symptoms of
moral hazard can be mitigated.
Discuss how you will identify customers who are vulnerable? What
challenges will you face in this process
Moral hazard refers to the risk individuals or entities take when they are shielded from the consequences of their actions. Mitigating moral hazard involves implementing measures to align incentives and increase accountability, such as regulations, transparency, and penalties.
To identify vulnerable customers, demographic data and behavioral patterns can be analyzed to detect potential susceptibility. However, privacy concerns must be addressed when monitoring personal information. Additionally, accurately determining vulnerability can be complex, as it depends on various factors.
Challenges in this process include finding the right balance between privacy and protection, adhering to legal and ethical considerations, and continuously improving identification methods.
By considering these challenges and employing responsible practices, financial institutions can enhance their ability to identify vulnerable customers and provide them with the necessary support and protection.
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19. In general, the larger the portion of a firm's sales that are on credit, the:
A. lower will be the firm's need to borrow.
B. higher will be the firm's need to borrow.
C. more rapidly credit sales will be paid off.
D. more the firm can buy raw materials on credit.
In general, the larger the portion of a firm's sales that are on credit, the higher will be the firm's need to borrow.
When a company sells its products or services on credit, it means that customers are allowed to pay for them at a later date, usually within 30 to 90 days. This creates a delay in the company's cash inflows, which can increase the need for short-term borrowing to cover operating expenses in the meantime.
If a company's sales are mostly made on credit, then a significant portion of its revenue is tied up in accounts receivable, which are essentially IOUs from customers. This means that the company may not have enough cash on hand to cover its day-to-day expenses, such as payroll, rent, and inventory purchases. As a result, the company may need to borrow money to cover these expenses until the accounts receivable are paid off.
Overall, while offering credit sales can be a way to increase revenue and attract customers, it can also increase the need for short-term borrowing and impact a company's cash flow.
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In general, the larger the portion of a firm's sales that are on credit, the: B. higher will be the firm's need to borrow.
A firm's sales refer to the revenue generated by the company from the sale of goods or services during a specific period. Sales are a critical aspect of a firm's financial performance and are a key indicator of the company's market position and growth potential. A firm's sales can be influenced by various factors, including market demand, competition, pricing strategies, customer behavior, and economic conditions. Firms often set sales goals and targets to monitor and measure their performance and to guide their business strategies. Sales data can also provide valuable insights into customer preferences and behavior, which can inform product development, marketing, and sales strategies. To increase sales, firms may invest in advertising, promotions, and sales training, and may also focus on expanding their customer base or diversifying their product offerings.
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alfred krupp, john d. rockefeller, and andrew carnegie all created powerful businesses that became known as
Andrew Carnegie, John D. Rockefeller, and Alfred Krupp all founded successful corporations that came to be known as (B) monopolies.
What do we mean by monopoly?According to Irving Fisher, a monopoly is a market with a "lack of competition," leading to a situation where a specific individual or business is the only supplier of a specific good or service.
The term "monopoly" is derived from the Greek words "single, alone" and "to sell."
This contrasts with oligopoly and duopoly, which include a small number of vendors controlling a market, and monopsony, which refers to a single entity's dominance of a market to buy a good or service.
Monopolies are thus defined by a lack of viable substitute products, a lack of economic competition to produce the good or service, and the potential for a high monopoly price that is substantially beyond the seller's marginal cost and generates a high monopoly profit.
Therefore, Andrew Carnegie, John D. Rockefeller, and Alfred Krupp all founded successful corporations that came to be known as (B) monopolies.
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Complete question:
Alfred Krupp, John D. Rockefeller, and Andrew Carnegie all created powerful businesses that became known as...
a. cartels
b. monopolies
c. industry
d. mega-businesses
What is a smart way to capture the readers attention in a personal easy
Answer:
Explanation:
There are several smart ways to capture the reader's attention in a personal essay, including:
Starting with a strong opening sentence: This could be a provocative statement, an interesting fact, or a personal anecdote that immediately grabs the reader's attention.Creating a relatable scenario: By introducing a scenario that the reader can relate to, you can immediately create a connection with the reader and capture their attention.Using descriptive language: Using descriptive language to paint a vivid picture of the setting, characters, and events in your essay can help to capture the reader's attention and draw them into the story.Creating a sense of urgency: By highlighting a problem or an issue that needs to be addressed, you can create a sense of urgency that will capture the reader's attention and make them want to keep reading to find out more.Asking a question: Asking a question that the reader is likely to be curious about can capture their attention and make them want to keep reading to find out the answer.Showing vulnerability: Being open and honest about your personal experiences, struggles and emotions can help to create a strong emotional connection with the reader and make them want to keep reading.Using humor: Incorporating humor into your essay can make it more relatable, and help to break the ice with the reader and capture their attention.Using pop culture references: Use references from literature, movies, music or TV showsWhich market structure has the highest barriers to entry?
Through a comparable company analysis for Alibaba, you determined a P/E ratio of 6.0x is appropriate to value the company. Based on this metric, what is the implied Enterprise Value of Alibaba?
Answer:
hello your question is incomplete attached below is the complete question
answer : $ 1,391.692 ( first option )
Explanation:
Given P/E ratio = 6.0
Determine Implied Enterprise value
Implied Enterprise value = (EBITDA * P/E ratio ) + Net debt (cash )
where EBITDA = $205.663
P/E ratio = 6
Net debt = $157.714
hence Implied Enterprise value = (205.663 * 6)+ 157.714 ≈ $ 1,391.692
NOTE : all $ values are in millions
The implied Enterprise Value of Alibaba is $740,366
The calculation is as follows:Implied equity value = NTM earnings × P/E ratio
= $149,680 × 6.0
= $898,080
Now Implied enterprise value
= Implied equity value + Net debt
= $898,080 - $157,714
= $740,366
Therefore we can conclude that The implied Enterprise Value of Alibaba is $740,366
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Choose a country other than the United States— maybe a country you would like to visit someday, or a country that speaks a language you have learned or that someone you know speaks.
Respond to the following:
1.Research the real GDP per capita of that country and compare it to the real GDP per capita of the United States.
2.Explain how the costs of production and the standard of living for residents of the two countries might be different based on the different values for real GDP per capita.
The comparison that would be made here is the Real GDP of the United States and that of Ni/geria per capita in the year 2021. The US has the real GDP per capita as 69,287.54 USD, while Ni/geria has theirs as 2,085.03 USD.
The cost of production is low in USA nd high in Ni/geria
The standard of living is high in USA and very low in Ni/geria
The standards of living in these nationsFrom the figure that we have here, even though the figure for Ni/geria is a bit exaggerated, I would say that the United States has been able to create a system where the people have a better standard of living by creating all of the means that businesses would thrive.
The cost of production in the USA would be lower and the standard of living would be high obviously.
In Nigeria, the cost of production id high and the standard of living is very low for the people
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Heya, guys! I got banned yesterday, but now I'm back! It's good to be back, hahahaha!
So this doesn't get deleted what's
47 + 15
Answer:
nEVeR gONnA gIVe yOu uP
nEVeR gONNa lET yOu dOWn
Explanation:
How to avoid paying capital gains tax on inherited property.
Answer:
Sell the inherited asset right away.
Turn it into your primary residence.
Make it into an investment property.
Disclaim the inherited asset for tax purposes.
Interest is defined as
Answer:
in·ter·est
/ˈint(ə)rəst/
Learn to pronounce
See definitions in:
All
Commerce
Law
noun
1.
the state of wanting to know or learn about something or someone.
"she looked about her with interest"
Similar:
attentiveness
undivided attention
absorption
engrossment
heed
regard
notice
scrutiny
curiosity
inquisitiveness
enjoyment
delight
Opposite:
boredom
2.
money paid regularly at a particular rate for the use of money lent, or for delaying the repayment of a debt.
"the monthly rate of interest"
Similar:
dividends
profits
returns
a percentage
Explanation:
Answer:
the feeling of wanting to know or learn about something or someone
PLEASE HELP ASAP!! amcnkwjdcmkencjdjej
My Answuh:
$530/month
So not-alright explanation:
dude, I've been trying to solve this for the past 15 minutes and only $530 comes.
What must be done if a transaction increases the left side of the accounting equation?
Answer:
Explanation:
Neje
what technique is recommended to help get to the core of the problem a company is facing?
One technique that is often recommended to help get to the core of a problem a company is facing is root cause analysis.
Root cause analysis is a systematic approach used to identify the underlying causes or factors that contribute to a problem or issue company.
The process typically involves the following steps:
1. Define the problem: Clearly articulate and understand the problem or issue that needs to be addressed.
2. Gather data and facts: Collect relevant data, facts, and information related to the problem. This can involve analyzing reports, conducting interviews, reviewing documentation, and examining processes.
3. Identify potential causes: Brainstorm and generate a list of potential causes that could contribute to the problem. This step involves exploring various possibilities without prematurely focusing on a single cause.
4. Analyze causes: Evaluate and analyze each potential cause to determine its likelihood of contributing to the problem. This can involve using tools such as cause-and-effect diagrams (also known as fishbone or Ishikawa diagrams) to visualize the relationships between causes and effects.
5. Determine the root cause(s): Narrow down the potential causes and identify the underlying root cause(s) that are most likely to be the primary drivers of the problem. This involves eliminating less likely causes and focusing on those that have the highest impact.
6. Develop solutions: Once the root cause(s) have been identified, brainstorm and develop potential solutions or ive actions to address the underlying issues and mitigate the problem.
By using root cause analysis, companies can move beyond addressing symptoms and instead focus on addressing the fundamental causes of problems. This approach helps in developing more effective and targeted solutions, leading to long-term improvement and prevention of recurring issues.
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How do you calculate Direct Labor Efficiency Variance?
The formula to calculate the direct variance of work efficiency is as follows: Variance of DL efficiency = (AH - SH) x SR
AH = real time, SH = standard time, and SR = standard rate.
The two components of the total direct labour variance in variance analysis are rate variance and efficiency variance. The gap between the standard and actual times utilised to create finished goods is referred to as the direct labour efficiency variance.
When the actual number of hours used is fewer than the anticipated or standard number of hours, there is an advantageous direct labour efficiency variance. This indicates that the business used its labour effectively. In some instances, this might be as a result of hiring more skilled workers, which causes a negative direct labour rate.
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Beak sizes of the Galapagos Island finches and the similarities of African ostriches and South American rheas provided evidence for Darwin's idea of adaptation _______________ by natural selection.
The Galapagos Island finch's beak size and the resemblances between African animals and South American rheas supported Darwin's theory that adaptation is "driven" by natural selection.
What modifications did Darwin see in the Galapagos finches?According to Darwin's theory of evolution by natural selection, animals with better environmental adaptation are more likely to survive and reproduce, passing on their unique advantages to their progeny. These positive features increase in frequency through time, while negative traits decline or even disappear from the community. Examples of adaptations that aid these organisms in surviving and flourishing in their surroundings are the Galapagos Island finches' beak sizes and the resemblances between African ostriches and South American rheas. Finches' beak sizes are tailored to the particular kinds of food found on each island, whereas ostriches and rheas' similarities show that they have both evolved to run in open grasslands.
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Notukula Ltd is deciding whether to pay out R90 000 in excess cash in the form of an extra dividend or a share repurchase. Current profits are R2,40 per share and the share sells for R20. The abbreviated balance sheet before paying out the dividend is:
Equity 240 000 Bank/cash 90 000
Debt 160 000 Other Assets 310 000
400 000 400 000
Evaluate each alternative (i.e: pay the dividend or repurchase the shares) by calculating:
1.1 Number of shares in issue (5)
1.2 Dividends per share (for the first alternative, i.e. pay the dividend) (3)
1.3 New share price (7)
1.4 Earnings per share (5)
1.5 Price-earnings ratio (5)
the number of shares in issue is 12,00 the dividends per share would be R7.50the new share price would be the earnings per share would be R20 the price-earnings ratio would be 0.625
1.1 Number of shares in issue: The number of shares in issue can be calculated by dividing the equity by the current share price. In this case, the equity is R240,000 and the share price is R20. Therefore, 0 (R240,000 ÷ R20 = 12,000).
1.2 Dividends per share: To calculate the dividends per share, we divide the excess cash (R90,000) by the number of shares in issue (12,000). Thus, (R90,000 ÷ 12,000 = R7.50).
1.3 New share price: The new share price after paying the dividend can be determined by subtracting the dividends per share (R7.50) from the current share price (R20). Hence, R12.50 (R20 - R7.50 = R12.50).
Earnings per share:The earnings per share can be calculated by dividing the current profits (R240,000) by the number of shares in issue (12,000). Thus(R240,000 ÷ 12,000 = R20).
Price-earnings ratio: The price-earnings ratio is determined by dividing the new share price (R12.50) by the earnings per share (R20). Therefore, (R12.50 ÷ R20 = 0.625).
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TRUE OR FALSE: Take-home pay minus total living expenses equals money available for savings and investment
Answer:
TRUE
Explanation:
Take-home pay is the gross pay minus all deductions. Deductions include statutory and voluntary deductions. Take home is the money that gets to the employee's bank account.
In most households saving and investment are done after meeting the basic expenses. In other words, people will save or invest after meeting their basic needs. Therefore, take home minus total expenses necessary for life is saving and investment
Will give brainliest to anyone who can explain how to solve this
Find the amount of markup by subtracting the store cost from sale price:
25-5 = 20
Divide markup amount by cost:
20/5 = 4
Multiply by 100 to get percentage
4 x 100 = 400 %
The answer is B. 400%
Answer:
Explanation:
After-Before/Before = 25-5=20 / 5=4 = 400%B