Explanation:
Persuasive message:
- Cordial, positive communication, with a focus on negotiation and openness to receiving proposals and feedbacks.
- Indirect approach, with a focus on explaining the advantages and benefits of the public to perform the expected action such as performing a specific task or concluding a sale.
Deliver bad news in business:
- Be transparent and communicate all the reasons that led the organization to face the bad news that is being communicated, maintaining a realistic but positive approach to maintain the sense of unity and overcoming of employees.
- Using an indirect approach so that bad news has less impact on the audience, for this the communication is made using soothing words and the news is in fact only given at the end of the message when explanations of the reasons for the fact are explained which increases the employees' sense of understanding.
Answer: option D is correct
Explanation:
This is the biologically productive land that can sustain the individuals activities. It takes into account resources needed to produce goods and clean up it's waste.
Answer:
Entry to record adjustment:
COGS Dr $9.4m
Inventory Cr $9.4m
Explanation:
The question relates to a change in accounting policy. According to IAS 8 (changes in accounting policy and estimate), a change in accounting policy is to be reflected retrospectively and prospectively, which means any changes should be implemented by bringing changes in the past records. Since CPS company has been using FIFO method, the inventory has been overstated in the financial statements. A shift to AVCO has resulted in a decrease in inventory value.
The value of inventory has to be reduced as a result of change in accounting policy (i.e $38m - $28.6m). This is the closing inventory so a reduction in the value of closing inventory results in an increase in cost of goods sold (COGS), therefore, the adjusting entry will be aimed at reducing inventory and increasing cost of goods sold, see as follows:
Entry:
COGS Dr $9.4m
Inventory Cr $9.4m
Answer: A service concession arrangement (D)
Explanation:
A service concession arrangement is an agreement whereby the government contracts with a private enterprise in order to operate, develop and maintain an infrastructural facility such as a tunnel, bridge, road, hospital, airport or prison. The government regulates and controls the kind of services the operator must provide, to whom the services are provided and at the price the services will be provided.
Concession agreements can also be between a non-governmental owner and a concessionaire, whereby the non-governmental owner gives the operator the exclusive rights to use and maintain the business for a stipulated period of time under specified conditions.
If you give options I can help you with it
