The correct answer is D) attributes. 
The term that best reflects the guidelines that the employees of Neptune LLC are expected to follow is "attributes."
Neptune LLC knows that to be productive, it has to hire accountable employees that are efficient and productive. To do this, employees need to know from the first day at work, what are their responsibilities and the way they are going to be evaluated. Otherwise, they are going to do what they know, but probably not following the attributes that the company demands That is why the company establishes guidelines regarding the resources and capabilities that they should invest their company's money and time in. Employees do not need to have any doubt about the attributes of the company and they should know what is expected of them. 
 
        
             
        
        
        
 Answer:
 Option D             
Explanation:
In simple words, moral hazard refers to the situation when an individual do not act with full responsibility due to the fact that any loss from their behavior will be borne by some third party. 
Thus, by assessing the employees before employment by a test will help to decide the employer if the individual is worthy of the job or not. Thus, efficient employees will be selected and less mistakes will occur.     
 
        
             
        
        
        
Answer:
d. 8.18 million
MVA is $380 million
Explanation:
Net residual Income is the value of the firm. All the preferred and required / agreed return on any the funding availed is deducted from the net earning after profit to make the value for the firm. The income purely associated to the firm is considered as the value of the firm.
Earning Before Interest and tax = Net Sales - Operating costs = $80 million - $52 million = $28 million
Net Operating profit after tax = $28 x ( 1 - 40% ) = $16.8 million
Return on investor-supplied capital = $115 million x 7.5% = $8.625 million
Value created for the firm = Net operating profit after tax - Return on investor-supplied capital = $16.8 - $8.625 = $8.175 million = $8.18 million
MVA is the net of market capitalization and stockholders equity of the firm. It is the difference of market value and book value of equity of a firm.
MVA = ( Outstanding shares x Market value of shares ) - Book value od the equity = ( 20 million shares x $25 per share ) - $120 million = $500 million - $120 million = $380 million
 
        
             
        
        
        
Answer:
a. the difference between actual and budgeted fixed overhead costs.
Explanation:
As we know that 
The variance is shows the difference between the actual amount and the budgeted amount or estimate amount
So, the total fixed overhead variance is the difference between the actual fixed overhead costs and the budgeted fixed overhead costs i.e to be fixed in nature
Hence, the first option is correct 
 
        
             
        
        
        
The answer that will fill in the blank is the emotional zone somewhere between boredom and anxiety. It is because this is what the view of mihaly csikzentmihalyi's believes. The other choices does not corresponds to the answer or not connected to his beliefs for they were not included to his view of what the people seek.