The type of performance appraisal that judges specific, observable aspects of performance like being on time for work is a behavioral appraisal.
<h3>What is
behavioral appraisal ?</h3>
Behavioral appraisal is usually focus on specific actions that are related to the job it usually define desired parameters of the action s in the job .
In this case, The type of performance appraisal that judges specific, observable aspects of performance like being on time for work is a behavioral appraisal.
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Answer:
84%
Explanation:
APR is the annual rate of interest that is paid on an investment, without taking into account the compounding of interest within that year. APR is calculated by multiplying the periodic interest rate by the number of periods in a year in which the periodic rate is applied.
Divide the finance charge by the loan amount. In this case, $3,400 divided by $24,500 equals 0.138
Multiply the result by 365 to get 50.4
Divide the result by the term of the loan. In this case, 50.4 divided by 60 is 0.84
Multiply the result by 100 to turn the answer into a percentage 84%
Answer:
Project A
Years Cashflows Discount factor Present values
0 250,000 1 -250,000
1-10 45,100 6.144 277,094.40
Sum of all present value=NPV=27,094.40
IRR (by using trial and error method) = 12.4696%
Note: Discount factor for the year 1-10 is calculated by using annuity formula i.e [1-(1+10%)]/10% = 6.144
Project B
Years Cashflows Discount factor Present values
0 (350,000) 1 (350,000)
1 72,500 0.91 65,975
2 65,500 0.83 54,365
3 73,800 0.75 55,350
4 71,500 0.68 48,620
5 69,800 0.62 43,276
6 75,500 0.56 42,280
7 31,000 0.51 15,810
8 47,500 0.47 22,325
9 55,500 0.42 23,310
10 29,200 0.38 11,096
Sum of all present values=NPV=32,407
IRR(by using trial and error method=12.4186%
On the basis of NPV project B is better because it gives higher NPV than project A. Whereas, Project A is better than project B on the basis of IRR because project A has slightly higher IRR than project B.
b)The conflict between both the investment appraisal technique is likely due to different cash flow patterns of both the project. In such situation decision should be based on NPV because this is an absolute measure
The answer is "<span>As of January 1, Year 1".
The cumulative impact of an adjustment in accounting rule squares with the difference between retained income toward the start of time of the change and what retained profit would have been if the change was applied to all influenced earlier periods, accepting comparative financial statements are not exhibited. Starting retained profit of the earliest year exhibited is balanced for the cumulative impact of the change.
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