Answer:
Hi, you haven't provided the options to the question, so I will just give the answer in my own words and you can check with the options.
Answer is: BEHAVIOR CRITERION
Explanation:
Training evaluation refers to the process of collecting the outcomes needed to determine if training is effective. A training program should give the following resulting changes (criteria): Reaction, learning, behavior, and result.
* Reaction measures how participants react to the training (e.g. satisfaction).
* Learning analyzes if they truly understood the training (e.g. increase in knowledge, skills or experience).
* Behaviour: this helps to understand how well participants apply their training. It measures how much participants have changed their behavior as a result of the training they received.
Behavior is designed to determine if the newly acquired skills or knowledge or attitude are being used in the everyday environment of the learner.
*Results determines if the material has a positive impact on the business or organization.
Therefore, the answer that best suits the question is BEHAVIOR CRITERION.
Answer:
nominal tax shield in year 10: 6,812 dollars
present value of the tax shield: 1,837.49
Explanation:
the nominal tax shield in year 10:
We look into the MACRS table for 10-years property class: 6.55%
The depreciation expense for this year is 260,000 x 6.55% = 17,030
Then this produces a tax shield of 40% 6,812
The nominal tax shield at year 10 is 6,812 dollars
considering time value of money today this tax shield is worth:
PV: 1,837.49
Answer:
C. $5
Explanation:
Marginal utility is the benefit gained from consuming an additional unit of a product or service.
According to the question, Michael is maximizing utility when Marginal Utility / Price of colas is equal to Marginal Utility / Price of hotdogs. Marginal utility can thus be found by solving the following equation for X (the price of hot dog)
MU/P of Colas = MU/P of hot dogs
300/3 = 500/X
3/300 = X/500
X = (3/300) x 500
X = 0.01 x 500
X = 5
Hence, the price of each hot dog is $5.
The average of inventory is the average amount of inventory available in stock for a specific period.
To calculate the average of inventory, take the current period inventory balance and add it to the prior period inventory balance. Divide the total by two to get the average inventory amount.