Answer:
A. $190,000
Explanation:
The breakdown analysis of Balance Sheet and Income Statement in terms of Cash in the form of Operating, Investing and Financing activities is known as Cash Flow Statement or the Statement of Cash Flows.
In Investing Activities Cash Flow we simply add Cash Proceeds from the sale of assets and subtract any proceeds from the purchases. The difference between the two is called Cash Flow from investing activities and it how much cash surplus or deficit we have from Investing Activities of Cash.
In the Statement of Cash Flows calculating Net Cash provided by investing activities is simple. Simply add Sale of Land, Sale of Equipment and Issuance of Common Stock. Subtract Purchase of Equipment from it and you will get the Net Cash Flow from Investing Activities.
Payment of Cash Dividend is the Financing Activities item so will not be taken into consideration in Investing Activities Cash flow as follows:
(+) Sale of Land $100,000
(+) Sale of Equipment $50,000
(+) Issuance of Common Stock 70,000
(-) Purchase of Equipment $30,000
NET CASH FLOW from INVESTING ACTIVITIES $190,000
Offering regular customers discounts on products is known as an external incentive.
Option D
<u>Explanation:</u>
External incentives can be defined as the form of additional bonus, products, loyalty services or exclusive deals. Incentives help in developing the brands in the following areas,
- Trust-worthy relationship
- Stimulating impulsive purchases
External incentives acts as simulator in boosting the business levels; improving the brand and increasing the sales. For example, offering free mints after a meal in restaurants would attract more customers to the restaurant.
Answer:
B. shift the demand curve leftward for tanning
Explanation:
According to the Food and Drug Administration, "...the ultraviolet (UV) radiation from these devices [sunlamps and tanning beds] poses serious health risks." As a result of reading this, the local mayor decides to introduce legislation that will put a 10% excise tax on tanning consumers. From an economic point of view, this will________
A. shift the demand curve rightward for tanning.
B. shift the demand curve leftward for tanning.
C. shift the supply curve rightward for tanning.
D. move down along the demand curve for tanning.
The excise tax is a legislated form of tax on specific goods and services at purchase; an indirect type of indirection taxation imposed on the manufacture, sale or the use of certain type of good and products. They are often levied upon goods services such as cigarettes, gasoline,alcohol, tobacco and gambling. They are considered unnecessary goods and services, Taxes are levied on them to raise their price and in order to reduce the amount they are been used.
The local mayor decides to introduce legislation that will put a 10% excise tax on tanning consumers in order to lower the demand for these devices
Consumer will now need to pay higher tax in addition to the price they will pay for the device, this is make people to tan less because of the extra cost. this will lead to a shift in the demand curve
Answer:
Delayering
Explanation:
Delayering is a business management technique that involves the process of dismantling layers in the hierarchy structure from the highest to the lowest level in order to increase efficiency, decrease wage bill and eliminate red tapes. The aim of delayering is targeted towards making the organization or company function at high efficiency rate. So in this case, when the CEO decided to make is company leaner and faster, he carried out the process of delayering.
The degree of operating leverage can be calculated by subtracting variable costs from sales and dividing it by sales minus variable costs and fixed costs.
The degree of operating leverage is
(3,800−300)÷(3,800−300−1,000)
=1.4
