Answer:
The correct answer is letter "D": yield to maturity.
Explanation:
Yield to Maturity or YTM refers to the required market interest rate bonds posses. YTM represents the anticipated return investors could obtain in case they hold the bond until maturity. YTM is expressed as an annual rate and it is calculated using the following formula:
![YTM = \sqrt[n]{\frac{Face Value}{Current Price}} - 1](https://tex.z-dn.net/?f=YTM%20%3D%20%5Csqrt%5Bn%5D%7B%5Cfrac%7BFace%20Value%7D%7BCurrent%20Price%7D%7D%20-%201)
where:
- n = <em>number of years to maturity</em>
- Face Value = <em>maturity value of the bond</em>
- Current Price = <em>price of the bond today</em>
 
        
             
        
        
        
The effect on the financial reporting of the company is that the liabilities on the balance sheet would be understated. This is because at the end of the year, a possible event was calculated. The management felt from the calculation of that event that it is possible that the event could become an actual liability and that the amount could be estimated explainably. So it would become understated if these calculations of probable events cannot be written down in the balance sheet or in the notes of the final statements. It is like a forecasting of possible events that may happen in the future to prevent losses in the company.  
        
             
        
        
        
Work related stress is a growing problem around the globe these days that only effects the health of the employee and have effects on productivity of the business as well.  
work related stress includes fatigue, sleeplessness, depression, anxiety, problems with interpersonal relationships and discouragement at work.  
A healthy diet and exercise is a must. she should list her assigned tasks in order of priority and schedule the most difficult tasks of each day for times when fresh, such as first thing in the morning. she should not take out stress on loved ones. Instead, she should tell them about her work problems and ask for their support and suggestions. And last but not the least she should seek professional counseling from the psychologist. 
 
        
                    
             
        
        
        
Answer: B) National Operations Center
The organization which functions as the principal operations center for the Department of Homeland Security is the National Operations Center.
Basically, it is the one who is responsible for gathering and combining all the information. This includes information coming from the State, from the key metropolitan areas, and the information for all kinds of hazards and risks. Furthermore, it is also the one that distributes and manages all the information with the cooperation of the other organization partners. 
 
        
             
        
        
        
Answer:
Quantitatively, Harlan Bikes is justified in deciding to close the department, but there are other qualitative factors that need to be considered which may result in the company loosing much more that they can save if the department is closed, such as for example a decrease in employee morale, a negative signalling effect to other stakeholders, a drop in sales in related products etc.
Explanation:
A decrease in employee morale can result especially if workers  in other departments are no-longer sure about their future in the company, resulting from fears of their departments being closed. This can negatively affect productivity resulting in lower profits in other department.
A negative signalling effect means that other stakeholders such as investors and creditors may start questioning managements ability to profitably run the business, and the company will be perceived as more risky. Cost of debt and cost of equity capital for example, may go up, due to this higher perceived risk, and  which may reduce the number of positive net present value projects that the company can undertake due to an increase in cost of capital. 
If the company carries related products in other departments, it may also see a drop in sales in those sales, which will effectively reduced the savings that are estimated  to be gained from closing the division.