Answer:
The correct answer is letter "C": Capability.
Explanation:
American criminologist Donald Cressey (1919-1987) proposed the Fraud Triangle Theory to explain the factor leading to such actions. According to Cressey, those components are <em>Pressure, Opportunity, </em>and <em>Rationalization.</em>
David Wolfe and Dana R. Hermanson introduced in 2004 the Fraud Diamond Theory with the same purpose as Cressey but they considered there are four (4) factors influencing individuals to commit fraud: <em>Pressure, Opportunity, Rationalization, </em>and <em>Capability.</em>
Thus, <em>the Diamond Theory includes the capability factor compared to the Triangle Theory that does not.</em>
A business excludes money paid as salaries or wages to employees from operating surplus.
Answer:
$102,000
Explanation:
According to 26 US code Section 704(c) - Partner's distributive share :
Taxable gain to be recognized from sale = Sale value - ( Partner's share * Fair market value )
Brooke contributed the land, the gain realized before the land was contributed = $120,000 - $90,000 will be allocated entirely to her. She will also be allocated 40% of the gain after the contribution was made = ($150,000 - $120,000) x 40% = $30,000 x 40% = $12,000.
So the total gain recognized by Brooke will be $90,000 + $12,000 = $102,000.
Partnerships are pass through entities, the partners are taxed, not the partnership itself.
Answer:
Off - invoice allowance
Explanation:
Off - invoice allowance
It is type of allowance that offer retailer to market quantities of item for a particular period of time. The main purpose of this bills is to cope up with competition and to advertise new product in the market.
It is a reduction in price made by manufacturer to retailer so to promote their product in a faster way.
Answer:
b) 5
Explanation:
W TP MP MRP
1 100
2 190 90 900
3 270 80 800
4 340 70 700
5 400 60 600
6 450 50 500
7 490 40 400
8 520 30 300
the marginal product of n labor = (total product of n labor - the total product of p labor)/(n-p)............(n>p)
Marginal revenue product = marginal product*price
the firm employ input up to marginal revenue product equal to the wage
MRP = wage or closest lower wage
where W = 5
the firm will higher 5 workers.
