Most of the small business found that small, community banks were more willing to lend money to small operations, it is due to the credit crunch during the recent recession. The community banks are more willing to help the small businesses to gain again their capital or investment.
Answer:
Ways in which multinational corporations are able to reduce their global exposure to tax liabilities are given below
Explanation:
There are a lot of different ways of reducing global exposure to tax liabilities a multinational corporations can opt for. Some of the ways are mentioned below.
1. Transfer pricing is an strategy for setting a transaction price between the organizations under the same ownership or control.
2. Payments for intangibles is a strategy where no taxes are paid due to the keeping of intellectual property rights.
3. Profit shifting strategy is usually used to avoid large tax rates by transferring the profits to tax haven countries or areas where the tax rate is very low.
4. Corporate debt-equity is a strategy usually used for reducing taxable profits in high tax countries.
5. The Conduit technique is used by the organization to channel their money through a country to assist favorable tax rates.
Benefits
- High transparency and efficiency in all tax-related processes.
- Transaction costs can be minimized.
Answer: (1) The two factors relate to people's altitude to work which Herzberg named hygiene and motivating factors. (2) The hygiene is not important to one of these group of people than the other in terms of absence of achievement, Recognition of achievement,Responsibility, and self satisfaction. (3) The motivating factors motivate workers in a positive way to produce better work and greater cooperation,while hygiene factor relate directly to the work itself.
Explanation:
F. Herzberg two factor theory is based on the hygiene factors and motivating factors
The hygiene factors are the organizational policies and practices organization rules and related factors. It also includes the style of supervision and management controls of the organization. The scale of pay and related benefits such as sick pay, retirement pension and security. The hygiene factors also have to do with interpersonal and social relationships within the organization and the working conditions and the working environment in the organization. The motivating factors on the other hand, includes the achievement, the recognition of achievement, the responsibility and self satisfaction of the workers. The hygiene factors is not more important than the other in the sense that, it is not focused on the satisfaction derived from the work well done in the organization. It is also not based on the recognition given to the workers by his superior which add to the self esteem of such workers. It also not focused on the increased responsibility given to workers which will motivate such workers to greater effort. Above all, the hygiene factors is not based on actual or promised promotion given to workers in the performance of his duties.
There is a difference in the importance of motivators, the motivating factors have a positive and long lasting effect on the workers performance. While the hygiene factors relate directly to the work itself. In the sense that any improvement in the hygiene factor will have only a temporary effect on the workers.
Answer:
The answer is: Cash and marketable securities $5,406,393
Explanation:
We have:
+ Current ratio = Current asset / Current liabilities = 2; with Current liabilities is given at $8 million => Current asset is $16 million;
+ Current asset = Inventory + Account Receivable + Cash and marketable securities <=> Cash and marketable securities = $16 million - Inventory - Account Receivable ( as current asset is calculated above at $16 million)
+ Average collection period = Account Receivable/ Credit Sales x 365 <=> Account Receivable = Average collection period/365 x Credit sales = 30/365 x 64 million = $5,260,274
+ Inventory turnover = Sales / Inventory <=> Inventory = Sales/ Inventory turnover = 64 million / 12 = $5,333,333
=> Cash and marketable securities = 16,000,000 - 5,333,333 - 5,260,274 = $5,406,393.
Answer:
To gain access to low-cost input of production