Answer: $43,160
Explanation:
The amount of investment interest that can be deducted is:
= Interest expense * Proportion of total income that is taxable
Municipal interest is not taxable so the proportion of total income that is taxable is:
= Taxable dividends and interest / Total income
= 520,000 / (520,000 + 104,000)
= 0.83
Amount of investment interest that is deductible:
= 52,000 * 0.83
= $43,160
Answer:
c.The transactions would lower Lofland's financial strength as measured by its current ratio but raise Smaland's current ratio.
Explanation:
The current ratio compares current assets with current liabilities showing how many dollars of assets are there for a dollar of liabilities. This tells investors about the company ability to pay short-term obligations or those due within one year.
Current Ratio = Current Asset (CA) / Current Liabilities (CL)
Lofland's NOW = 20 M CA / 10 M CL = 2.00
Lofland's AFTER = 30 M CA / 20 M CL = 1.50
Smaland's NOW = 10 M CA / 20 M CL = 0.50
Smaland's AFTER = 20 M CA / 30 M CL = 0.67
Lofland's current ratio gets lower, so its financial strength as well. Instead, Smaland's current ratio gets higher and It´s financially stronger.
Answer: Public Relations
Explanation: The elements of a promotional marketing mix are the resources an organisation engages in its marketing promotion. They are:
Advertising, public relations, sales promotion, direct marketing and personal selling.
The above listed elements have there unique effect on the sales if an organisation.
Advertising is used to create an awareness of the product to the consumer using all forms of advertising such as radio jingle television advert, billboards etc.
Public relations is used to find out the effect of the products in the market and also to get feedbacks from consumer which will enable mgt to plan on ways to correct any issue observed.
Sales promotions are ways of giving to the consumers fee products as rewards for loyalty
Direct marketing is the use of marketing officers that will speak to consumers personally and try convincing them to try the products
Personal selling is the act of selling the products one on one to customers
Answer: Contrast
Explanation:
Contrast error is a type of rating error whereby how a target person is evaluated in a group is dependent and affected by how others perform in that group.
Contrast error is used in appraising the performance of an individual and the rating of a candidate will be affected by how the person before him or her was rated. Based on the question, Juan was rated below average because the person before him was given an exceptional rating.
Answer:
Software system modeling is a technique to deal with the complexity inherent in these systems. The use of models helps the software engineer to "visualize" the system to be built. In addition, models of a higher level of abstraction can be used for communication with the customer. Finally, the modeling tools and those of Automated Software Engineering. They can help verify the correctness of the model.
