Answer:
Explanation:
A.)
The Basic EPS can be determined by using the formula:








∴


B.)
The calculations for the numerator and denominator effect are:

Convertible on preferred stock 

Convertible Bond 
= 2.80
Stock options 
= 0
Determination of the numerator & denominator effect for each convertible securities shown above are:
Numerator (N) Denominator (D) Dilution index = N/D
Net income $2,600,000
Less: Preferred $300000
Dividend
<em>Common stock A</em>
<em>Net income </em>$2,300,000<em> </em> 800,000 2.875
Add: Stock
Options (B) 0 25000
Total (C) = (A + B) $2300000 825000 2.788
Add: Convertible
Bonds (D) 428000 10000
Total (E) = (C+D) $2328000 835000 2.787
Add: Convertible
Preferred Stock (F) $300000 250000
Total (E) + (F) $2628000 1085000 2.422
C.)
Particulars Dilutive Index Rank (most dilutive is 1.)
Stock Option 2.788 1
Convertible Bonds 2.787 3
Preferred Stock 2.422 2
D.)
From above, the convertibles are diluted EPS (DEPS)
÷



C. A Novation
In contract law, a novation is the cancellation of one contract and replacing it with another contract.
A water pill at first glance could be a pill with water in it; but, it is understood to be a diuretic that causes a person to lose water from his body.<span>
</span><span>
</span>
Answer:
voluntary contribution $97150
Explanation:
data provided:
tax rate: 2.3%
reserve ratio- 8-10%
average payroll = $971,500
Assume voluntary contribution ="X
"
From the information given in the question we have
%
here we have taken max reserve ratio i.e. 10%

= $97150
we know that, from the question present contribution minus benefit is equal to $93,500
hence, extra contribution = 97150 - 93500 = $3650
extra contribution = $3650
Answer:
Self-Actualization and Esteem
Explanation:
According to Herzberg's theory, motivators result in personal satisfaction. Motivators come from the intrinsic conditions of the job an employee performs, e.g. recognition (employee of the month), personal growth (a promotion).
Herzberg's motivators relate to the higher levels of Maslow's pyramid, which basically deal with developing the full potential of individuals.
On the other hand, Herzberg's hygiene are related to the lower levels of Maslow's pyramid.