Answer:
are last in line to receive income.
Explanation:
Common stock holders are referred to as the owners of the company. They own shares that gives them the right to vote in a company's general meeting, receive dividends, and they have the right to get newly issued shares in the company before others.
However they are also called unsecured creditors of the company because when the business makes income they are the last in line to receive dividends if any remains.
Also in the case of bankruptcy preference share holders and other creditors are paid first. Common share holders are paid last.
Answer:
$20,000
Explanation:
If the Rubber Division was dropped at the beginning of last year, the financial advantage (disadvantage) to the company for the year would have been: the segment's margin of $20,000
The president considering the elimination of this division is not advisable. As long as none of the allocated common corporate fixed costs could be avoided, If the Rubber Division was dropped at the beginning of last year, the financial disadvantage to the company for the year would have been it's contributed margin that went towards off-setting corporate fixed costs.
Furthermore, if this segment is closed, it would affect the Cork division because it would be reporting a lower net operating income of $90,000 as a result of bearing all the corporate costs alone.
<span>Both of these examples are illustrative of the "behavior" element of the assertive message format. These example are objective in that they only outlined what happened in a given situation. Although the second may appear to have an emotional connotation, it simply gives an objective impression of what happened.</span>
Answer:
Not newsworthy.
Explanation:
The news is not worth publishing because this is not something that excites the public or catches their attention.
When you are in public relations and you need to advertise and promote a company and it's products, the idea is to capture the imagination of your target audience.
In this example, the news proposal will rightly be rejected because it does not seem to serve any of these purposes.
Answer:
a. Beck Inc. = 5.00 and Bryant Inc. = 2.50
b. Beck Inc. = $100,000 and 100% : Bryant Inc. = $150,000 and 50 %
c. True.
Explanation:
Degree of Operating Leverage shows, the times Earnings Before Interest and Tax (EBIT) would change as a result of a change in Sales contribution.
Degree of Operating Leverage = Contribution ÷ EBIT
Thus,
Beck Inc = $500,000 ÷ $100,000
= 5.00
Bryant Inc. = $750,000 ÷ $300,000
= 2.50
<em>If Sales increased by 20% the effects on Incomes would be :</em>
Beck Inc = 20% × 5.00
= 100%
= $100,000 × 100%
= $100,000
Bryant Inc.= 20% × 2.50
= 50 %
= $300,000 × 50 %
= $150,000
