The process of selecting a base year and expressing the amount as a percent of the base year amount is referred to as trend analysis. Percentage change can be calculated between two periods or over a longer period of time. 
Percentage change between two periods:
<span> Subtract the earlier year from the later year. A negative difference means the change is a decrease. A positive difference means it is an increase. Then divide the change by the earlier year's balance. </span>
Percentage change over a longer period of time:
<span>1.    </span>Select the base year.
<span>2.    </span><span>Divide the amount in each nonbase year (for each line item) by the amount in the base year and multiply by 100.</span>
 
        
             
        
        
        
Answer: Practical intelligence 
 
Explanation: In simple words, practical intelligence refers to the ability of an individual to shape and fit itself according to the demands of the environment. 
In the given case, Martha worked with a company  that had a casual and open atmosphere. But after joining employment in a bank she herself understood that different attitude will be needed there to work. She herself adjusted her personality and dressing  as per the demand of the environment. 
Hence from the above we can conclude that she is exhibiting practical intelligence. 
 
        
             
        
        
        
Out of sheer process of elimination , my best guess would be 
A. machines allow the same number of workers to check more products
        
             
        
        
        
Answer:
Cost of equity = 8.22%
Explanation:
Cost of equity = Dividend per share /current market value + growth rate of dividend  
Cost of equity = 2/90 + 6%
Cost of equity = 0.0222 + 6% 
Cost of equity =0.0222 + 0.06
Cost of equity = 0.0822
Cost of equity = 8.22%
 
        
             
        
        
        
Answer:
B. is not liable because Mike was on a frolic of his own.
Explanation:
Mike who is a dispatch rider, decided to see his girlfriend, Jackie, who lived 50 miles off his pizza route. He had an accident while driving to his girlfriend's, and injured a pedestrian, Chuck due to his negligent driving.
Under the circumstances, Frank's Pizza isn't liable because Mike was on a frolic of his own. Mike embarking on a 50 mile drive to see his girlfriend is frolicsome and outside the scope of his employment as a delivery agent. 
Hence, this will absolve his employer from any liability as he wasn't working on the designated route at the time.