Answer:
option 3 is correct answer that is $ 25000
Explanation:
Annual dividend paid to stakeholder = 5000\times $50\times 8% =$20,000
Dividend declared and paid in 2013 = $15,000
Preferred dividend = $20,000 -$15,000
                                 = $5,000
since the available stocks are cumulative, No dividend has paid to common stockholders in the year  2014 until dividends in 2013 and annual dividends for the year  2014 are paid in full
 therefore, $60,000 dividends declared and paid in 2014, the preferred stock holders will receive $5000 for 2013 dividend  and $ 20,000 for 2014 dividends
total dividends received by preferred stock holder in 2014 $5000 + $20,000 
 = $25,000
 
        
             
        
        
        
Answer:
Direct Labor rate Variance  $ 24840 Unfavorable
Labor Efficiency  Variance  $23520 favorable
Explanation:
Direct Labor rate Variance = Actual Hours * Actual Rate- Actual Hour * Standard Rate
Direct Labor rate Variance = 24840*15- 24840*14
                                                 = 372600- 347760     
                                             = $ 24840 Unfavorable
Labor Efficiency  Variance =  Actual Hours * Standard Rate- Standard Hour * Standard Rate
Labor Efficiency  Variance =  24840*14- 4*6630*14
                                            =  24840*14- 26520*14
                                          = 347760 - 371280= $23520 favorable
 
        
             
        
        
        
Answer:
=> Automated Signature Verification System.
=> Tracking of workers' appointment by the personnel department. 
Explanation:
Forgery is a kind of fraud in which one changes name, signature or anything pertaining to another person in order to deceive other people. Forgery is a fraud and it is a criminal offence that should be stop in the society. Just as it is in the question above the supervisor is forging Leon’s name in order to be able to collect the money of someone that is no more working.
The two control techniques to prevent or detect this fraud scheme are given below: 
=> Automated Signature Verification System : the company should have Automated Signature Verification System for their employees and customers so that with it they can easily detect forgery fraud and the person affected can be able to recover his or her losses.
=> Tracking of workers' appointment by the personnel department: the personnel department should track the appointment of each of their employees in any organization.
Other ways are to Install biometric time cards and make sure payroll record are verified and updated before payment.
 
        
             
        
        
        
According to Quora dot com, US magazines are viewed as historically dependent on advertising revenue hence why subscriptions to magazines are historically very low as advertising is used to subsidise cover price or subscription cost.
With the general collapse of print publications in the US, particularly led by the drying up of physical newsstand presence, magazines have a harder time getting into consumer's hands. This means that advertisers are less likely to spend in a publication (readership decreasing) and then advertising revenues go down, making magazines less and less profitable.
I realize this is quit lengthy so I'd sum it up to saying the business model for magazines has traditionally been the selling of advertising space ... Not sure if this is what you're looking for
        
                    
             
        
        
        
The <span>money an investor receives above and beyond the money initially invested is called C. return.
Saving has to do with saving your money. Liquidity is the ability to pay your bills. Investment is when you invest your money into something, and eventually get it back, if your investment pays off.
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