Answer:
1. Understand difference in the reporting manner for Management Accountants and Financial Accountants.
2. Refer to Company policy documents and International Reporting Standards to clearly expose the difference.
3. Consult with other co-workers on who the information is intended and agree on whose opinion to base the reporting.
Explanation:
Management Accountants or CMA prepare Financial Statements for Management use and there are no Statotory or Strict guidelines on how these statements are prepared.
Whilst Financial Accountants prepare Financial Statements for External reporting and have to abide by the Reporting Standards (either GAAP or IFRS).
So, they will be always be differences in the manner of reporting.
The solution is to understand the user of those statements that are being prepared and <em>take the opinion that meets those users needs</em>.
<span>The total equivalent warming impact (TEWI) takes into consideration both the direct and indirect global warming effects of refrigerants.
In addition to the direct impact of the refrigerant (which is conveniently estimated by GWP), any system or process, which requires energy input, indirectly affects the environment. This impact is originated from CO2 emissions from the energy production processes.
TEWI can be calculated using the equation below:
TEWI = direct emissions + indirect emissions = (GWP×L×N)+(Ea×β×n),
where
L – annual leakage rate in the system, kg (3% of refrigerant charge annually),
N – life of the system, years (15 years),
n – system running time, years (based on weather data, 4910 hours),
Ea – energy consumption, kWh per year (modelled for each refrigerant),
β – carbon dioxide emission factor, CO2-eq. emissions per kWh (165 g CO2/kWh).</span>
Explanation:
1. Ragged mountains assertion of defense is '<u>assumption of risk</u><u>'</u><u>.</u><u> </u>In this scenario, Elaine Sweeney exposed herself to risk while snow tubing at the absence of an instructor. snow tube run is solely for snow tubers. ragged mountain can use this defense
2. new hampshire has prohibited people from suing for injuries received due to skiing risks. in a case of this sort, ms Elaine would be assumed to know all possible risks involved. the defendant will be favored since it has been advised that people should not go into sports of these sorts witout good training and an instructor.
3. no Elaine's lawsuit will not be successful if the conclusion of the court is that the statue applies to skiing and not to snow tubing. one should be cautious during snow tubing. she went snow tubing without proper care. it is likely that she may not win the case.
4. the theory is <u>contributor</u><u>y</u><u> </u><u>neglige</u><u>nce</u><u> </u><u>theor</u><u>y</u><u>.</u><u> </u>her damages is going to be reduced in proportion with the actions that has brought about her accident. for this reason she is partly responsible.
Answer:
The cross price elasticity of salsa and guacamole is 0.2. The two goods are substitutes.
Explanation:
The price of guacamole is increased from $2 to $2.5.
Percentage change in price
= 
= 
= 25%
The demand for salsa rises by 5%.
The cross price elasticity will be
= 
= 
= 0.2
We see that the cross price elasticity is positive. This means that the two goods are substitutes. When price of one good will increase consumers will prefer the cheaper substitute, increasing its demand.
Answer:
B) target market
Explanation:
Target market -
It is the group of customers , who are specifically targeted by the company to sell the goods and services , is known as target market .
The company usually directs its attention towards these people , while producing the goods and services .
The target market depends on the income , lifestyle and location of the consumer .
Hence , from the question , the correct term for the given information is target market .
