Answer:
$58,002.60
Explanation:
First, it is clear to include the $21,000 as part of the value of the equipment.
Now, the $9,000 annual payment after every year for six years need to be presented in its present value, meaning what is the value of those future amounts of $9,000 on June 30, 2018.
To calculate the present value of annuity (annuity means constant and equal payments) for those 6 payments of $9,000, we would need the Present Value Factor which is supplied from the Present Value Table.
Looking at 12% for 6 periods ("six annual installments") on the table, it gives the PV factor of 4.1114.
Just multiply $9,000 by 4.1114 and we get 37,002.60
Finally add the downpayment of $21,000 with the present value $37,002.60 and we would get the total value of the equipment of 58,002.60
Answer 4:
Following are the six business management perspective:
- Ethical Stance
- Strategic aspects of the decision
- Risk Management
- CSR Aspect
- Process Management Aspects
- Leaders Perspective
Answer 5:
IMA stands for Institute for Management Accountants.
The IMA Statement of Ethical Professional Practice has listed following four standards for the professionals who are member of IMA to comply with:
- Competence: The member must be competent in his role in accordance to his experience, skills, knowledge, complying laws & regulation and always acting ethically.
- Confidentiality: Must not breach the confidentiality implied duty on him except in situations when disclosure of information is mandatory by law.
- Integrity: Must be straight forward and there must be no self interest in his dealings with the company and must considerably reduced.
- Credibility: Communicate the results with unbiased decision making.
Answer 6:
Because freedom does not means that our self interest is everything. We owe duty of care to people who rely on our acts. An accountant, auditor or internal auditor must act ethically or universally that benefits everyone without breaking the laws and ethical duties imposed by the professional bodies. If we go back to Enron case, we see that the External auditor was not acting in the public interest and as a result Enron which was the world's first $100 billion dollars company collapsed. The collapse of Enron bankrupt many pension companies which further affected the lives of the ordinary person in the USA. Furthermore, due to collapse of Enron, a lot of people withdraw the amount invested in Stock exchange. Dozens of companies and millions of people suffered from this unethical behaviour of professionals.
Answer 7:
Corporate Social Responsibility means that the company is just like an human being and its operations must not harm the environment, so this the least duty which the stakeholders expect from them. Being a good social beings, the companies must try to stable the environment situation in its surrounding and wherever its stakeholders live. For Example, The refinery companies have stopped poluting the oceans with their oil spills, now they have opted to newest technology that will eliminate the harmful effects of their oil spills and bring stability in the environment.
Another example includes the lower usage of natural resources. In UK it is the companies responsibility to reduce its natural resources usage which will lower the pollution. This additional care has a cost and may lead to lower competitiveness of the products so there must be a law globally that enforces to act socially responsible.
There are different kinds of trade. Trading in foreign currency options would most likely be an appropriate hedging tool for individual investors who want to hedge the risk on specific U.S. exchange-listed stocks.
<h3>Currency option hedges</h3>
- Currency option hedges are known to be tools that are used in international business.
An example, when an American importer is said to agree to buy some food equipment from a Chinese manufacturer at a later future date. The transaction will be carried out in Chinese currency.
The American importer has therefore made an hedge by buing currency options on the Chinese currency.
Learn more about trade from
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(C) the software provides a company a competitive advantage by solving problems in a unique manner
Proprietary software is a special software designed for a specific application and owned by the organization, firm or individual that uses it. Proprietary software can give an organization leverage over competitors, by solving problems in a unique manner, however, off-the-shelf software is mass produced software used by several other organizations, thereby giving other organizations simple and identical problem-solving technique.
Purchase government of course
