Answer:
2 and 4
Explanation:
Japanese worker can produce 6 units of steel or 3 televisions per hour.
Korean worker can produce 8 units of steel or 2 televisions per hour.
Opportunity cost is the cost of the lost alternative. So when the country decides to produce only televisions it has to give up on steel production. Thus, the units of steel forgone for each unit of television gained is an opportunity cost of a television.
![Opportunity cost = \frac{Units of Steel lost}{Units of Television gained}](https://tex.z-dn.net/?f=Opportunity%20cost%20%20%3D%20%5Cfrac%7BUnits%20of%20Steel%20lost%7D%7BUnits%20of%20Television%20gained%7D)
Thus,
Opportunity cost of television for Japan = ![\frac{6}{3} = 2](https://tex.z-dn.net/?f=%5Cfrac%7B6%7D%7B3%7D%20%20%3D%202)
Opportunity cost of television for Korea = ![\frac{8}{2} = 4](https://tex.z-dn.net/?f=%5Cfrac%7B8%7D%7B2%7D%20%20%3D%204)
Internal influences on HRM objectives
Corporate objectives
E.g. an objective of cost minimisation results in the need for redundancies, delayering or other restructuring
Operational strategies
E.g. introduction of new IT or other systems and processes may require new staff training, fewer staff
Marketing strategies
E.g. new product development and entry into a new market may require changes to organisational structure and recruitment of a new sales team
Financial strategies
E.g. a decision to reduce costs by outsourcing training would result in changes to training programmes
External influences on HRM objectives
Market changes
E.g. a loss of market share to a competitor may require a change in divisional management or job losses to improve competitiveness
Economic changes
E.g. changes in the level of unemployment and the labour market will affect the supply of available people and their pay rates
Technological changes
E.g. the rapid growth of social networking may require changes to the way the business communicates with employees and customers
E.g. the growing number of single-person households is increasing demand from employees for flexible working options
Political & legal changes
E.g. legislation on areas such as maximum working time and other employment rights impacts directly on workforce planning and remuneration
Share:
Answer:
Dr cash $226,000
Cr Bonds payable $226,000
31st December year 1
Dr cash $74,000
Cr Lease revenue $74,000
Dr interest expense $11,300
Cr Cash $11,300
31st December year 2
Dr cash $74,000
Cr Lease revenue $74,000
Dr interest expense $11,300
Cr Cash $11,300
Explanation:
Upon the receipt of $226,000 from bond issue,cash acount would be debited with $226,000 and bonds payable account would be credited with the same amount.
When land purchased,the land account is debited with $226,000 and cash is credited with $226,000.
The receipt of $74,000 from lease rental means that cash is debited and the lease revenue is credited.
The coupon interest on the bonds=$226,000*5%=$11,300
The coupon interest is debited to interest expense and credited to cash in each of the two years.
find attached t accounts.
Answer:
Find attached question with multiple choices
The third option ,72,000 shares, is the correct answer.
Explanation:
A stock split refers to redenomination of shares by increasing the number of shares and proportionately reducing the number par value per share.
A 3-1 share split means that one prior share now commands three shares while the price of one share is apportioned between the three shares
Robinson now 3/1*24,000 shares=72,000 shares
One previous share was $1 par value but the three new shares would $1/3=$0.33 per share instead of the previous $1 par value
Answer: Surething Inc, needs to issue bonds with 11% interest rate in order to make Hugh indifferent between investing in two bonds.
We arrive at the answer in the following manner:
The City of Helfin bonds are municipal bonds and hence they are tax free. This means that Hugh will get an after - tax return of 6.6%.
The bonds of Surething Inc offering a 10% interest, however are taxed at 40%. So, the current after-tax returns of the bond is:
![After - tax return= Pre- tax return * (1 -tax rate)](https://tex.z-dn.net/?f=%20After%20-%20tax%20return%3D%20Pre-%20tax%20return%20%2A%20%281%20-tax%20rate%29%20)
![After-tax return= 0.1 * (1-0.4)](https://tex.z-dn.net/?f=%20After-tax%20return%3D%200.1%20%2A%20%281-0.4%29%20)
Current after tax return = 0.06 or 6%
However Hugh will be indifferent to investing in these two bonds only if they offer the same after-tax return of 6.6%.
Given this, we can calculate the indifference rate as follows:
![After - tax return= Pre- tax return * (1 -tax rate)](https://tex.z-dn.net/?f=%20After%20-%20tax%20return%3D%20Pre-%20tax%20return%20%2A%20%281%20-tax%20rate%29%20)
![0.066= Pre- tax return * (1 -0.4)](https://tex.z-dn.net/?f=%200.066%3D%20Pre-%20tax%20return%20%2A%20%281%20-0.4%29%20)
![\frac{0.066}{0.6}= Pre-tax return](https://tex.z-dn.net/?f=%20%5Cfrac%7B0.066%7D%7B0.6%7D%3D%20Pre-tax%20return%20)
Pre-tax return = 0.11 or 11%.