Answer:
Transformational Leadership Theory
The Transformational Leadership theory, also known as Relationship theories, focuses on the relationship between the leaders and followers. This theory talks about the kind of leader who is inspirational and charismatic, encouraging their followers to transform and become better at a task.
Transformational leaders typically motivated by their ability to show their followers the significance of the task and the higher good involved in performing it. These leaders are not only focused on the team's performance but also give individual team members the required push to reach his or her potential. This leadership theories will help you to sharp your Skill.
Transactional Theories
Transactional Theories, also referred to as Management theories or exchange theories of leadership, revolve around the role of supervision, organization, and teamwork. These theories consider rewards and punishments as the basis for leadership actions. This is one of the oft-used theories in business, and the proponents of this leadership style use rewards and punishments to motivate employees.
Answer:
a) Yes, because the Fair value of the Subsidiary is less than the Equity Investment value.
b) Yes there is an Asset impairment and any asset impairment is set off against goodwill first.
c) Debit Goodwill impairment $50,000 Credit Goodwill Asset $50,000.
Explanation:
b) Balance of Equity Investment = $2,950,000 - 150,000 goodwill
= $2,800,000
Fair Value of Subsidiary = $2,750,000
Impairment = $50,000
Reason why deduct goodwill from the Equity Balance of $2,950,000 is because goodwill can be separately shown on the balance sheet under non current assets, therefore when testing for impairment on asset it must be balance of equity (net of good will) versus fair value of subsidiary.
Answer:
The correct answer is option A. Total costs and benefits.
Explanation:
A cost-benefit analysis is a tool to consider the viability of a decision in a business being an important part of the decision making process. The cost-benefit analysis consists in acknowledging the actions that will take to achieve one decision in order to consider if it will be profitable or not. For that there is a need to make a list of products and services with the COST that will be necessary. In this list of costs have to be added two main elements:
- First, all the costs that implies the actions in the list. There are two types of costs: those that are already spent and those that have not been already spent.<em> It is incomplete for an analysis to report only the incurred costs, as mentioned option D</em>, <em>as only report costs, incurred or not, as mentioned in option B. </em>For the analysis not only considers what will be spent but what will have in profit.
- Second, all the benefits in terms of profit. The analysis wants to stands out that the costs will bring back money that is called <em>benefit</em>. This second element is the core of the decision-making as the comparison on the costs with the benefits could make the final call if the decision is good or bad for the business.
<u>A business always want to have the most of the benefits</u>, so when they make a decision <em>they always try to maximize their effectiveness, in other words, they will try to reduce the costs until an optimum point where the benefit increases. </em>This is an important part of Economies of Scale and have to be integrated in the analysis, but neither is the only part that have to be consider in the cost-benefit analysis,<em> as mentioned in option C. </em>
The purpose of the analysis of the costs and benefits, with all the considerations above, is to see clear that a decision will bring profit to the business, this is why it have to be included the total costs and benefits, as mentioned in option A, because the comparison of both will make clear that the decision is beneficial or not for the business in monetary terms.
Answer:
The amount that would be shown as a transfer out in the governmental activities column in the Statement of Activities would be:
= $0.
Explanation:
a) Data and Calculations:
Transfer from the General Fund to a debt service fund = $1,100,000
Transfer from the General Fund to a special revenue fund = $500,000
Transfer out = $0
b) The transfers of $1,100,000 to the Debt Service Fund and $500,000 to the Special Revenue Fund are Internal Service funds involving governmental activities. They are unlike enterprise funds that reach the control of the government's internal services. In this case, therefore, there is no transfer out, as the transfers were within or internal.
Answer: True
Explanation:
Yes, the given statement is true that the first e-mail list is basically appeared on the military and the education research networking as the mailing list consist the various types of email address where they can forward any type of message and also received it from the user.
It is one of the fastest type of communication network in the system and we can use the e-mail system in an organization in the form of formal communication where we can interact with each other through formal message.
Therefore, The given statement is correct.