Answer:
Regional Products
Explanation:
According to the UCC where place of delivery is not specified in a transaction, the place of delivery of the goods will be at the seller's place of business.
This will help with inspection, where the buyer has an opportunity to inspect the goods and either accept or reject before transportation cost is incurred.
Answer:
The correct answer is letter "B": Cultural similarities.
Explanation:
Cultural similarities refer to customs and special terms that for one region or country are widely accepted but not for others. Those actions or phrases could be exactly the same but carry a different or even negative meaning in different places. This is not limited to actions and terms used in day-to-day activities but also under formal circumstances.
Answer:
Rochester Corp
Increase
Reedsburg Investments
No effect
Explanation:
Rochester Corp will Increase and Reedsburg Investments will show No effect
Therefore Rochester Corp. should go ahead and use the fair-value method in order to account for its own investment in LaCrosse.
This means the dividend would increase the net income while the Payment of dividends would tend to Increase the investment account on Reedsburg’s balance sheet, but will have or shown no effect on its income statement.
Answer:
1. A
2. A
3. C
4. D and E.
Explanation:
1. Well-planned visual aids can increased audience interest and make the presenter appear more professional.
2. An advantage of using multimedia slides is that they enhance recall because the audience keeps the reference material.
3. Multimedia slides is a visual aid conveys a professional appearance by allowing the presenter to choose from many color, art, and font options.
4. Multimedia slides and handouts is a visual aid option that allows access to compatible A/V equipment, and each of the listeners can have a copy of the key tips in the presentation.
Generally, in order to have good communication and for the sake of impacting knowledge, speakers should help their audience understand, remember, and act upon ideas. Also, to improve comprehension and enhance retention, speakers are advised to use visual aids such as a multimedia slide, handouts etc. A multimedia slide can be designed or created through the use of a computer software such as Microsoft PowerPoint.
Additionally, the handouts should be shared to the audience at the end of the presentation.
Answer:
b) $2.743 m / for each of the 5 years
Explanation:
In year 0 only outflows occur and we assume all the revenues accrue after a full year of operation so Free cash flows at year 0 are = Initial outlay + Transportation costs = - $10,446,000
For Year 1 - 5 we calculate net cash flows before tax,
Year 1 = $4.4 m - 1.3 m = $3.1 m
This will remain the same through out the project life.
We also calculate depreciation tax shield,
Depreciation = 10.4 / 5 = $2.08 m / year
For tax subtract the depreciation and then add it back later for free cash flows
Free Cash flows after depreciation = 3.1 - 2.08 = 1.02 m
Tax = 1.02 * 0.35 = 0.357 m
Net Free cash flow for Year 1-5 = 1.02 - 0.357 + 2.08 = $2.743 m / year
Hope that helps.
