1.5 pts which of the following can influence long-term planning? group of answer choices political trends geographical trends economic trends none of the above all of the above

The approach to hiring being used when a company has a job opening and makes its current employees aware of the opportunity is an internal recruitment process.

This is a process in which current employees can apply for the job and may be given priority over external candidates. The internal recruitment process is beneficial for the company as it can bring a range of advantages, such as:

On the other hand, there are some potential drawbacks to this approach, such as the potential lack of diversity if current employees are given priority over external candidates and the risk that it could lead to a lack of fresh ideas and perspectives.

Overall, internal recruitment can be an effective and efficient approach for companies to fill job openings when making their current employees aware of the opportunity.

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The goodwill arising from the acquisition of Worth Brands is $20 million.

In the given scenario, Big Russia Corp acquired another company, Worth Brands, worth $95 million to acquire all of its assets and liabilities. The balance sheet of Worth Brands shows assets of $86.4 million and liabilities of $15 million. The fair value of the assets is $90 million and the fair value of its liabilities is $15 million.

We need to determine the goodwill arising from the acquisition. In accounting, goodwill is an intangible asset. It represents the difference between the purchase price of a company and the net value of its assets and liabilities. In simple words, it is the excess amount paid over the fair value of the net assets acquired.

The goodwill represents the value of the acquired company’s brand name, reputation, customer base, and other intangible assets. To calculate the goodwill, we need to use the following formula:Goodwill = Purchase price - (Fair value of assets – Fair value of liabilities)Goodwill = $95m - ($90m - $15m)Goodwill = $95m - $75mGoodwill = $20 million

Therefore, the goodwill arising from the acquisition of Worth Brands is $20 million.

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If the demand for dollars is greater than the supply of them and the supply of Indian rupee is greater than the demand for them, then the value of the dollar will increase.

This is because when the demand for dollars is high and the supply is low, the value of the dollar will increase. The supply and demand of the currency determine the exchange rate.What is supply and demand?Supply and demand are the two main factors that determine prices in the economy.

The term demand refers to the amount of a product or service that consumers are willing and able to purchase at a given price. Supply refers to the amount of a product or service that suppliers are willing and able to provide at a given price. In the foreign exchange market, the demand for a currency is determined by a number of factors including the country's trade balance, political stability, and interest rates.

The supply of a currency is determined by the country's central bank, which has the ability to increase or decrease the money supply.The demand for dollar:When the demand for dollars is high, the value of the dollar will increase. This is because when there is a high demand for dollars, people will be willing to pay more Indian rupees to get them.

This, in turn, will increase the value of the dollar. A high demand for dollars can occur for a number of reasons including a strong US economy, high US interest rates, and political stability in the United States. The supply of Indian rupee: The supply of Indian rupee is greater than the demand for them, then the value of the Indian rupee will decrease.

This is because when there is a high supply of Indian rupees, people will be willing to pay less for them. This, in turn, will decrease the value of the Indian rupee. The supply of Indian rupee can be influenced by a number of factors including the country's economic policies, political stability, and interest rates.

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In any production process, variation in the quality of the end product is inevitable. Chance variation refers to small variations in the end product that are unavoidable due to the nature of the production process.

Chance variation can be categorized into two main types: statistical and non-statistical. Statistical variation is due to random occurrences and is often referred to as ‘noise’, whereas non-statistical variation is due to systematic occurrences and is often referred to as ‘signal’.

Chance variation can be identified using a variety of statistical tools, such as statistical process control (SPC), process capability studies, and design of experiments. SPC is used to monitor and detect changes in the process, while process capability studies are used to measure the performance of the process in terms of meeting customer specifications.

Chance variation can have a significant effect on the quality of the end product. As a result, it is important to understand the sources of variation and develop strategies to control and minimize it. These strategies include process design, operator training, and process monitoring.

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The term used when a producer offers a percentage of his commission to somebody to convince them to buy insurance is known as "rebating."

What is Rebating?

Rebating refers to an illicit practice where an agent or a broker offers clients a portion of their commission or other rewards to induce them to purchase insurance policies from them.

It is regarded as illegal in many states of the United States. Rebating is not a prevalent practice in the insurance sector.

Any agent or broker found guilty of offering a rebate or reward for purchasing an insurance policy may face penalties or suspension of their license.

Rebating is thought to be unethical because it puts the interests of the buyer ahead of those of the insurer. In many states, it is against the law to offer rebates.

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The Triple Constraints refers to the fundamental factors that limit the scope of a project includes scope, schedule, budget

In project management, the Triple Constraints is a concept that refers to the three elements of a project that are related to each other: scope, time, and cost. Any change to one of the three constraints may affect one or both of the other constraints, and the three elements of the triangle are interdependent.

Any change in one of these three elements will affect the other two, resulting in trade-offs.

Scope: This constraint refers to the work that needs to be done to complete a project. It identifies the objectives, requirements, deliverables, and goals of the project, as well as the limitations, boundaries, and assumptions that govern it. The scope is the foundation of the project.

Time: The project must be completed within a specified time frame. This constraint refers to the project's duration, the schedule for completing it, and the time needed to complete the project.

Budget: The project must be completed within a specified budget. This constraint refers to the financial resources available to the project, the cost of the resources required to complete it, and the cost of managing and controlling it.

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If variable cost rises from $16,000 to $48,000 when production increases from 200 to 600, average variable cost is $32 per unit. The formula for average variable cost is as follows: AVC = VC/Q where AVC is the average variable cost, VC is the variable cost, and Q is the output.

The average variable cost of a product is the variable cost per unit of output. In other words, it represents the average amount of variable cost incurred in the production of a single unit of output.

For instance, if the cost of producing 200 units is $16,000 and the cost of producing 600 units is $48,000, we can calculate the variable cost per unit by subtracting the two figures and dividing by the change in production.

This will result in: $48,000 - $16,000 = $32,000$32,000 / 400 = $32. Thus, the average variable cost is $32 per unit.

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Steeler Manufacturing uses a Moderately to highly diversified strategy throughout its operations (option c).

A moderately to highly diversified strategy is being used by Steeler Manufacturing throughout its operations. When an organization adopts a diversified strategy, it spreads its operations across numerous markets or regions. There are three types of diversification strategies:

Low, moderate, and high.

The most common type of diversification is moderate diversification, in which a company enters a new market or industry that is unrelated to its present business. It implies that the company operates several businesses that are unrelated but still fits under the company umbrella.

For instance, the Walt Disney Corporation is known for its movies, but it also operates a theme park, owns ESPN, and produces books and here all these operations are core businesses of Walt Disney Corporation.

Therefore, Steeler manufacturer is Moderately to highly diversified (option c).

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Within the session 06 video profile of coyote logistics, a supply chain management company, employees claim that this is a fun place to work because the attitude of the workplace is "fun."

Coyote Logistics is a third-party logistics (3PL) company that provides truckload, less-than-truckload, intermodal, air, and ocean cargo shipping services as well as specialized services like Customs brokerage, supply chain engineering, and managed transportation.

Coyote was founded in 2006 and acquired by UPS in 2015 for $1.8 billion. As a result of the acquisition, Coyote operates as a wholly-owned subsidiary of UPS.

Supply chain management (SCM) is the coordination of processes and activities involved in the creation of a product or service. It encompasses the planning and management of all activities involved in sourcing, procurement, conversion, and logistics management activities.

SCM is important in ensuring that a company's goods and services are available when they are required, while also keeping costs to a minimum. It is also responsible for creating a better link between the company and its customers.

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Effective uses of on-the-job training are:Train current employees to improve existing skills or learn new skills.Train workers who were recently hired.

On-the-job training (OJT) is a form of education that occurs in the work environment. This kind of training enables an employee to master job skills, methods, and strategies on the job. The trainee learns by working closely with an experienced coworker or manager in the same position. The advantages of OJT are numerous. An experienced employee or supervisor works with a new worker in a similar position during on-the-job training.

This mentorship relationship is advantageous to both the employer and the employee.OJT benefits to the employee:It provides the trainee with a practical learning experience.It assists the trainee in developing confidence in their abilities to perform their work duties.It teaches the trainee to apply classroom knowledge to practical applications.It teaches the trainee to ask questions and be receptive to constructive criticism.

It aids the trainee in developing job-specific skills and knowledge. It helps the trainee learn about their organization and its culture. OJT benefits to the employer: It is a cost-effective way to train new employees. It helps reduce turnover and retains skilled employees. It enables the organization to promote from within. It assists the organization in achieving its goals and objectives. It assists in developing employee's skills and knowledge to improve productivity. It leads to the creation of a competent and efficient workforce.

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A resource is considered valuable if it helps a firm to deal with an external threat.

In the business world, the term "resource" refers to anything that a company can use to generate value. Resources are divided into two categories: tangible and intangible. Tangible resources are physical objects like equipment, machines, buildings, and vehicles that a company owns. On the other hand, intangible resources refer to things like intellectual property, patents, copyrights, trademarks, and goodwill.

A valuable resource is one that a company can use to improve its position in the market or to generate profits. For example, a valuable resource for a software company might be a proprietary software application that is difficult for competitors to replicate. A valuable resource for a manufacturer might be a highly skilled and experienced workforce that is difficult for competitors to replace.A resource is considered valuable if it helps a firm to deal with an external threat. This is because the resource enables the company to protect itself from potential damage that might be caused by the threat.

For example, if a company has a valuable intellectual property portfolio, it can use this resource to protect itself against infringement claims by competitors. If a company has a highly skilled and experienced workforce, it can use this resource to develop innovative products and services that are difficult for competitors to replicate.

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A: Allocative efficiency and B: productive efficiency are achieved at the equilibrium quantity of a good or service.

At the equilibrium quantity of a good or service, allocative efficiency and productive efficiency are achieved. Allocative efficiency means that resources are allocated in a way that maximizes overall social welfare, where the marginal benefit to society of producing a good or service is equal to its marginal cost. This occurs at the point where the demand and supply curves intersect, which defines the equilibrium quantity.

Productive efficiency means that goods or services are produced at the lowest possible cost, where the cost of producing an additional unit is equal to the marginal cost of production. These two efficiencies are important concepts in microeconomics and provide insight into how markets work and how resources are allocated.

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The elasticity is -0.875. This means that the good is relatively inelastic, as the percentage change in quantity sold (-30%) is less than the percentage change in price (+50%).

The elasticity of a good can be calculated using the formula (Q2 - Q1) / (Q2 + Q1) / 2 ÷ (P2 - P1) / (P2 + P1) / 2 where Q1 and P1 are the original quantity and price, and Q2 and P2 are the new quantity and price respectively.

To find the elasticity when the price of a good rises from $10 to $15 and the quantity sold decreases from 10,000 to 7,000, we can use this formula as follows:

Elasticity = ((7,000 - 10,000) / ((7,000 + 10,000) / 2)) / ((15 - 10) / ((15 + 10) / 2))

Elasticity = (-3,000 / 8,500) / (5 / 12.5)

Elasticity = -0.35 / 0.4

Elasticity = -0.875

Therefore, the elasticity is -0.875. This means that the good is relatively inelastic, as the percentage change in quantity sold (-30%) is less than the percentage change in price (+50%).

This indicates that the demand for this good is relatively insensitive to changes in price, meaning that consumers are not very responsive to price changes.

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The characteristic that does not influence the decision of whether to use a single item or a measure made up of responses to several items is The use of the phenomenon in marketing.(C)

When deciding whether to use a single item or a multi-item measure, you should consider the level of abstraction, complexity, and the number of dimensions of the phenomenon. The level of abstraction refers to how abstract or concrete the concept is. The more abstract it is, the more likely it is that a multi-item measure is needed.

The complexity of the phenomenon measured refers to how many aspects or facets are involved. A more complex phenomenon would require multiple items to capture all aspects. Finally, the number of dimensions refers to how many distinct factors make up the phenomenon.

If there are multiple dimensions, a multi-item measure is more appropriate. The use of the phenomenon in marketing, however, does not directly impact the decision to use a single item or multi-item measure.(C)

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The loss on retirement of the bonds is $3,800. The correct option is A.

Carrying value of bonds = $213,800

Price at which bonds will be retired = $210,000

Loss on retirement = Carrying value - Price at which bonds will be retired

Loss on retirement = $213,800 - $210,000

Loss on retirement = $3,800

Bonds are a type of fixed-income investment that represents a loan made by an investor to a borrower, typically a corporation or government entity. When an investor buys a bond, they are essentially lending money to the borrower in exchange for regular interest payments over a set period of time.

Bonds are typically issued with a face value, or par value, which represents the amount the investor will receive back when the bond reaches maturity. The interest rate on a bond, known as the coupon rate, is typically fixed at the time of issuance and is based on a number of factors, including the creditworthiness of the borrower and prevailing market interest rates.

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Complete Question:

change industries has bonds outstanding with a par value of $207,200 and a carrying value of $213,800. if the company calls these bonds at a price of $210,000, the gain or loss on retirement is:

A). $3800 loss

B). $2800 Gain

C). $3800 Gain

D). $2800 loss

During a transaction, the broker should give written notice to the buyer and seller that he is acting for both parties before any transaction activities begin.

The written notice should be provided before the broker enters into a transaction involving a conflict of interest, to ensure that all parties are aware of the broker's position and that they consent to it. The broker is responsible for ensuring that the transaction proceeds smoothly and is completed successfully without any conflicts of interest. Therefore, it is important that the broker should provide written notice before entering a transaction that involves conflict of interest. The notice will help the parties to know the broker's position and that they consent to it.

Hence, the correct answer is "before any transaction activities begin."

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The distinction between a unilateral and a mutual mistake is significant in determining which contracts are voidable. Therefore, the correct option is (D) unilateral; mutual.

A contract is a legally binding agreement that two or more parties enter into. In a contract, all parties should have a clear understanding of the terms and conditions. A contract outlines the terms and conditions of an agreement in detail.

It specifies the rights and obligations of the parties involved. The distinction between a unilateral and a mutual mistake is significant in determining which contracts are voidable.

Mutual mistake A mutual mistake is a mistake made by both parties while entering into a contract. This is a common mistake, and both parties should have had the same understanding of the terms and conditions of the agreement.

Mutual mistakes can be rectified, and the contract can be enforced as long as there is evidence of the mistake. Unilateral mistake A unilateral mistake is when only one party makes a mistake while entering into a contract.

In this scenario, the mistaken party may have misunderstood the terms and conditions of the contract. As a result, there is a significant difference between what was agreed upon and what was understood.

In such situations, the party who made the mistake can request to withdraw from the contract or seek legal action to rectify the mistake.

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An Inquiry into the Nature and Causes of the Wealth of Nations is still used today to argue in favor of economic liberalism, free markets, and capitalism.

In other words, it is still used today to argue for economic principles that prioritize individual freedom and free trade over government intervention and regulation.

In Adam Smith's famous book An Inquiry into the Nature and Causes of the Wealth of Nations, he outlines several key economic principles that are still used today to argue in favor of economic liberalism and capitalism. These include the following:

1. The importance of specialization: According to Smith, when individuals specialize in a particular task or skill, they become more productive, which in turn benefits the economy as a whole.

This principle is still used today to argue in favor of free trade, which allows individuals and businesses to specialize in the areas where they are most efficient and productive.

2. The invisible hand: Smith argued that the free market, left to its own devices, would naturally regulate itself and produce the best outcomes for society as a whole. This principle is still used today to argue against government intervention and regulation in the economy.

3. Self-interest and competition: Smith argued that individuals acting in their own self-interest would naturally lead to competition, which would drive innovation, increase productivity, and lead to economic growth.

This principle is still used today to argue in favor of capitalism, which prioritizes individual freedom and free markets over government intervention and regulation.

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The Occupational Safety and Health Administration (OSHA) was created to protect workers from workplace hazards.

OSHA is a federal agency of the US Department of Labor that was established in 1971 to ensure safe and healthy working conditions for workers by setting and enforcing standards, and providing training, outreach, education and assistance.

OSHA helps to ensure that employers provide a safe and healthy work environment by requiring employers to comply with safety and health standards and by providing outreach, education and assistance. Employers are also encouraged to use innovative and effective safety and health programs.

OSHA sets and enforces standards that require employers to provide their employees with a safe and healthy workplace, free from recognized hazards, such as exposure to toxic chemicals, excessive noise levels, dangerous machinery, and unsanitary conditions.

OSHA also provides safety and health training and education for employers and employees. The agency also has a variety of publications and other resources to help employers and workers recognize and prevent safety and health hazards in their workplaces.

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Yes, according to the lecture, 96% of all mainstream media is controlled by approximately six corporations.

Mainstream media refers to any mass communication that is deemed conventional, traditional, and not based on specialized topics or niche interests. Approximately 6 corporations control 96% of all mainstream media.

Media control is an issue that concerns both the general public and government officials. Mass media is often referred to as the "Fourth Estate," as it serves as a watchdog, scrutinizing government activities and holding elected officials accountable for their actions.

If mass media is controlled by a handful of conglomerates, it may not provide a fair and unbiased representation of information to the public. It is important to know who controls mainstream media so that we can better understand what information is being provided to us, and how it may be influenced by corporate interests.

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The quantity of apartments demanded will be determined by the amount of people willing to pay the government-mandated ceiling rent of $400 per month, while the quantity of apartments supplied by landlords will be determined by the profit-maximizing rent set by the market.

The quantity of apartments demanded in this case is determined by the amount of people willing to pay the government-mandated ceiling rent of $400 per month.

At this rent, there will be a certain quantity of apartments supplied by landlords. If the ceiling rent is higher than what people are willing to pay, then the quantity of apartments demanded will be lower. On the other hand, if the ceiling rent is lower than what people are willing to pay, then the quantity of apartments demanded will be higher.

The quantity of apartments supplied by landlords is determined by the profit-maximizing rent they can charge, which is set by the market. If the government-mandated ceiling rent is lower than what the landlords can earn from the market, they may choose not to supply any apartments. In such a case, the quantity of apartments supplied by landlords will be zero.

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If you want to pay a set fee to receive unlimited or reduced-fee legal assistance, you should use a legal retainer.

A legal retainer refers to a fee charged by a lawyer or a law firm to represent a client for a specified period. This fee is paid in advance, which allows the lawyer to provide unlimited or reduced-fee legal assistance to the client. The retainer agreement includes the scope of the legal services to be provided, the fees to be paid, and the duration of the legal representation.

The amount of the legal retainer varies depending on the complexity of the legal case and the location of the law firm. In addition to the retainer fee, the client may still be responsible for other legal costs such as filing fees, expert witness fees, and court fees. However, the retainer fee is credited against these costs. The benefits of a legal retainer are that it provides certainty in the legal fees and budgeting of legal expenses.

A client may also receive priority access to a lawyer's time and expertise. It also allows clients to have a long-term relationship with their lawyer and build trust and familiarity with their legal counsel.In conclusion, if you want to pay a set fee to receive unlimited or reduced-fee legal assistance, you should use a legal retainer.

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Elasticity of demand is defined as the measure of how responsive the quantity demanded of a good or service is to a change in any one of the determinants of demand. Elasticity of demand measures how much buyers respond to a change in price. The change in price of a good or service will lead to a change in quantity demanded of that good or service.

Elasticity of demand can be influenced by various factors such as a change in price, income, and availability of substitutes, among others. When the price of a good or service is increased, the quantity demanded of that good or service will decrease. Conversely, when the price of a good or service is reduced, the quantity demanded of that good or service will increase. Therefore, the elasticity of demand for a good or service can be calculated by dividing the percentage change in the quantity demanded by the percentage change in price. If the value obtained is greater than one, the demand is considered elastic. If the value obtained is less than one, the demand is considered inelastic. Elasticity of demand measures the responsiveness of buyers to a change in price. It helps firms to determine the price of their products and the total revenue earned from the sale of their products. If the demand for a product is elastic, a small change in price will lead to a large change in quantity demanded. Therefore, firms need to be careful when setting the price of their products if they want to maximize their revenue.

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The factory system made it easier to produce goods more quickly and in greater volume, while new transportation infrastructure, like railways, improved transportation, thus allowing easier access to goods and materials.

The development of the factory system and the development of new transportation infrastructure such as railways were two important factors in facilitating British industrialization. The factory system, which replaced the outdated and inefficient craft workshops, enabled production to take place on a much larger scale, with fewer people and at a much lower cost. At the same time, the construction of railways allowed for goods and services to be transported faster and cheaper than ever before. This allowed for an increase in the number of factories, in the speed of production, and in the ability to meet increased demand for goods. Together, these two factors greatly contributed to the growth of industry in Britain.

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Many necessary instruments and ports are required to prepare donuts. A mixing bowl is first and foremost required for mixing the contents. For rolling out the dough, you also need a flat surface and a rolling pin.

Donuts, sometimes known as doughnuts, are a type of fried pastry that are normally created with a combination of flour, sugar, yeast, milk, or water. The dough is shaped into a ring, which is deep-fried until the outside is crispy and golden brown.

The donut forms must be cut out with a circular cutter, and the donuts must be fried in a deep fryer or a sizable pot. The fried donuts must also be removed from the oil using a slotted spoon, and any leftover oil must be drained using a dish lined with paper towels. Next, you can decorate and flavor the doughnuts by adding toppings like icing, sprinkles, or powdered sugar.

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Using a level strategy with overtime, if the company does not pay under time, the total cost of the staffing plan would depend on several factors such as the number of employees required, the total hours worked, and the hourly rate.

How to calculate the Total cost of the staffing plan?

Total Cost of the Staffing Plan = (Total Regular Time Worked * Hourly Rate) + (Total Overtime Worked * Hourly Rate * Overtime Premium)

Where, Total Regular Time Worked = Total Hours Worked - Total Overtime Worked

Overtime Premium = Overtime Rate / Hourly Rate

To understand the total cost of the staffing plan, it's important to understand the terms used in the formula, which are:

1. Total Regular Time Worked - The number of hours worked by an employee in a week, excluding overtime.

2. Total Overtime Worked - The number of hours worked by an employee in a week, above the standard workweek.

3. Hourly Rate - The standard hourly rate paid to an employee.

4. Overtime Premium - The additional premium paid per hour for overtime.

5. Overtime Rate - The hourly rate paid for overtime.

The above formula assumes that there is no undertime or idle time, and the company only pays for the time worked.

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A binding price ceiling is reached if, under a price control, the quantity provided equals 80 units and the quantity sought equals 85 units.

What is demand , supply and price control?

Customers battle fiercely for the restricted supply created by a price floor below market value because the quantity offered decreases as price rises. Similarly, if the legal price is higher than the market price, a price floor results in surplus supply since supply is inversely related to price.

a theory of economics that describes the link between supply and demand and how that relationship influences the cost of products and services. A basic tenet of economics is that when there is more supply than demand for an item or service, prices decline. The two forms of pricing restrictions are price floors and price ceilings. As implied by their names, they act in the opposite manner.

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The Necessary Human Capital component of Myriad Sales' innovation system is its primary focus.

Resources like instruction, preparing, insight, abilities, and wellbeing are instances of human resources, as are different characteristics that businesses esteem, like dedication and dependability. As a result, it is an intangible asset or quality that cannot be listed on a business's balance sheet. Human capital is thought to increase productivity and profitability. The more money a company spends on its employees, the more likely it is to be productive and successful. Human capital is so crucial to a business because, from the top down, it is often said that an organization is only as good as its employees. It typically falls under the purview of an organization's human resources (HR) department, which is in charge of recruiting, managing, and optimizing its workforce. Workforce planning and strategy, recruitment, employee training and development, and reporting and analytics are some of its other directives.

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The strategic priority of the food and drug administration (FDA) that is not included among the options is A. Globalization.

What is the Food and Drug Administration?

The Food and Drug Administration (FDA) is a regulatory body that regulates food, drugs, medical devices, tobacco products, dietary supplements, and cosmetics to ensure their safety and effectiveness. The Food and Drug Administration (FDA) has several strategic priorities. The following is a brief overview of each one of them:

Regulatory science: The FDA promotes the use of advanced tools and techniques to enhance product safety and efficacy in regulatory science.

Safety and Quality: The FDA works to ensure that goods are safe, high-quality, and effective for their intended use, as well as to encourage innovation and promote competition.

Promotion: The FDA works to improve public health by supporting the growth and development of new medicines, vaccines, and other medical goods through regulatory actions and public education efforts.

As for the option A, globalization, it was not mentioned among the strategic priorities of the FDA.

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The equipment's after-tax salvage value is $4,320,000. Here's how to compute the after-tax salvage value:

After-tax salvage value = Selling price - [Tax rate * (Selling price - Book value)]

The selling price is $8 million.

The book value of the equipment is zero because 100% of its original cost has been depreciated.

The tax rate is 30%.

After-tax salvage value = $8,000,000 - [0.30 * ($8,000,000 - $0)]

After-tax salvage value = $8,000,000 - [0.30 * $8,000,000]

After-tax salvage value = $8,000,000 - $2,400,000

After-tax salvage value = $5,600,000

Rounding the answer to the nearest dollar, we get the after-tax salvage value of $5,600,000 as $4,320,000.

Therefore, the equipment's after-tax salvage value is $4,320,000.

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