Answer:
The correct answer is Sales promotion.
Explanation:
Sales promotion is a promotional mix tool that consists of promoting a product or service through incentives or activities such as offers, discounts, coupons, gifts, raffles, contests, prizes and free samples.
These incentives or activities are known as sales promotions, and are usually intended to promote the sale of the product or service, by encouraging, inducing or motivating the consumer to decide on their purchase or acquisition.
The use of sales promotions is an effective strategy commonly used when launching a new product to the market, when you want to gain market share from the competition, or simply when you want to have a rapid increase in sales; but that has a disadvantage a cost that it is necessary to evaluate well before using.
Answer:
The remaining shares should be carried at its fair value.
In this case then, the fair value of the remaining shares = $260,000*(1-0.5) = $130,000
Explanation:
According to IFRS 3(Revised), A certain group may decide to sell its controlling interest in a subsidiary but retain significant influence in the form of an associate, or retain only a financial asset. If it does so, the retained interest is remeasured to fair value, and any gain or loss compared to book value is recognised as part of the gain or loss on disposal of the subsidiary.
Answer:
The secretary shall pursuant to section 107 (f) of the act, establish and supervise programs for the education and training of employees in the recognition, avoidance and prevention of unsafe conditions in employments covered by the act
Explanation:
Solution :
a). In the context, Jim received $ 275 for the car repairing services form some member from the club. In this exchange of the services, an income is been received in amount of a value of the services received ( the gross income includes receipt of the services and also the money and goods). Therefore, Jim is being taxed on an amount of $275 for the car repair services.
b). The issue in this case is whether a "credit" represents the valuable right. As the right can be redeemed for the that is property worth of $150, then under the constructive receipt, Jim must recognize an income of $150.
c). Jim received an credit of $450 to be applied for the next year. If the credit can be redeemed or used for any future services, the taxpayer then can argue that the realization has not yet occurred. But, it has be included in Jim's gross income for the next year when his credit amount becomes the valuable right.
Conclusion. A conclusion is used to summarize everything covered during the report. Essential. A glossary is not necessary, a biography is about yourself not the topic you are reporting/researching. And an executive summary is not needed when you have an introduction and a conclusion. Therefor conclusion is the correct answer.