a company's year end was tuesday, december 31. on friday, january 3 the entire payroll for the week was recorded as an expense. this is an example of a(n)

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Answer 1

A company's year end was Tuesday, December 31. On Friday, January 3 the entire payroll for the week was recorded as an expense. This is an example of a payroll expense.

What is payroll expense?

The expenditures incurred by a company while hiring independent contractors and employees are known as payroll expenses. Start with the gross pay for the employee, then subtract any withholdings to arrive at the net pay. You must collect and maintain data in order to process payroll, and your payroll costs may fluctuate regularly.

The accrual method of accounting, which aligns revenue with costs, should be used by every company. Regardless of when you make the payment, the accrual method captures payroll costs in the month you incur them.

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Related Questions

calculate the price elasticity of demand for brewed coffee if 50 percent of the decline in traffic was due to the increased brewed coffee prices.

Answers

We can use the midpoint formula to calculate the price elasticity of demand:

Price elasticity of demand =\([(Q2-Q1)/((Q2+Q2)/2)]/[(P2-P1)/((P2+P1)/2)]\)

If we assume that 50% of the decline in traffic was due to the increased brewed coffee prices, then the percentage change in quantity demanded would be:

\((Q2-Q1)/Q1=-20%\\\\*0.5=-10%\)

The percentage change in price would be:

\((P2-P1)/P1=10\) percentage

Using the midpoint formula, we can calculate the price elasticity of demand as:

Price elasticity of demand \([(90-100)/((90+100)/2)]/[(10-0)/((10+0)/2)]\)

= (-10%) / (5%) = -2

The negative sign indicates that brewed coffee is an elastic product, meaning that a small change in price leads to a relatively large change in quantity demanded. A price elasticity of -2 suggests that a 10% increase in price will lead to a 20% decrease in quantity demanded.

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Which statement is true?

online credit is more expensive than bank credit

online credit is less expensive than bank credit

online credit and bank credit are equally expensive

online credit is harder to obtain than bank credit

Answers

Answer:

online credit is less expensive than bank credit

Explanation:

Online lenders are likely to charge lower rates than banks due to the differences in operating expenses. Online lenders do not incur the cost of operating from a physical building, such as rent and maintenance. They do not have high employee cost as compared to banks. Due to these reasons, online lenders charge lower fees and lower interest rates.

Sometimes online loans appear expensive, but it's because they are unsecured loans. A close comparison between different types of loans will show online lenders offer cheaper loans.

Use the formula in this example to determine the sample size, n. The estimated prevalence is 25%, and the desired confidence level is 95% with a margin of error of 9%. (This is the same as in the example, except the margin of error has been changed. Round your answer to the nearest integer.)

Answers

The sample size, n, required to estimate a population prevalence with a desired confidence level and margin of error can be calculated using the formula:

n = (Z^2 * p * (1-p)) / E^2

where Z is the Z-score corresponding to the desired confidence level, p is the estimated prevalence, and E is the margin of error.

In this example, the estimated prevalence is 25% (or 0.25), the desired confidence level is 95%, and the margin of error is 9% (or 0.09).

First, we need to find the Z-score corresponding to the desired confidence level. For a 95% confidence level, the Z-score is approximately 1.96 (based on a standard normal distribution).

Next, we substitute the values into the formula:

n = (1.96^2 * 0.25 * (1-0.25)) / 0.09^2

Simplifying the equation gives us:

n ≈ 96.44

Rounding the result to the nearest integer, the sample size required is approximately 96.

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In measuring GDP as the sum of all incomes earned in production, we should include: purchases of used goods. purchases of used goods. American purchases of foreign output. American purchases of foreign output. wages and salaries. wages and salaries.

Answers

Answer:

wages and salaries.

Explanation:

GDP is an acronym for Gross Domestic Products (GDP) and it can be defined as a measure of the total market value of all finished goods and services made within a country during a specific period.

Simply stated, Gross Domestic Products (GDP) is a measure of the production levels of any nation.

Basically, the four (4) major expenditure categories of GDP are;

I. Consumption (C).

II. Investment (I).

III. Government purchases (G).

IV. Net exports (N).

Additionally, it is a measure of the total income of all individuals in an economy and the total expenses incurred on the economy's output of goods and services in a particular country.

In measuring GDP as the sum of all incomes earned in production, we should include wages and salaries of the people working in a particular country.

Under compund interest rate model, suppose effective discount rate is 5% (a) Calculate equivalent effective annual interest rate (b) Calculate equivalent nominal interest rate compounded quarterly (c) Calculate equivalent nominal discount rate compounded daily (assume 365 days per year) (d) Calculate equivalent force of interest (e) Calculate the discount function (f) Find the present value of $5,000 to be paid at the end of 3
rd
year.

Answers

(a) Equivalent effective annual interest rate: 5%

(b) Equivalent nominal interest rate compounded quarterly: (1 + 5%)^(1/4) - 1

(c) Equivalent nominal discount rate compounded daily: (1 - 5%)^(1/365) - 1

(d) Equivalent force of interest: ln(1 + 5%)

(e) Discount function: 1 / (1 + 5%)^t

(f) Present value of $5,000 at the end of the 3rd year: $5,000 / (1 + 5%)^3

(a) The equivalent effective annual interest rate is given as 5%, meaning that the investment grows by 5% annually.

(b) To calculate the equivalent nominal interest rate compounded quarterly, we use the formula (1 + r)^n - 1, where r is the quarterly interest rate and n is the number of quarters in a year.

(c) To calculate the equivalent nominal discount rate compounded daily, we use the formula (1 - r)^n - 1, where r is the daily discount rate and n is the number of days in a year.

(d) The equivalent force of interest is calculated using the natural logarithm function, ln(1 + r).

(e) The discount function represents the present value factor at time t, calculated as 1 divided by (1 + r)^t.

(f) The present value of $5,000 at the end of the 3rd year is calculated by dividing $5,000 by (1 + r)^3.

By applying the compound interest rate model, we can determine various equivalent rates, force of interest, and discount functions to analyze the present value of cash flows and calculate the value of future payments. These calculations provide valuable insights for financial decision-making and investment analysis.

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Prompt What is an economy?



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Answer:

An economy is the large set of inter-related production and consumption activities that aid in determining how scarce resources are allocated.

Salmon / Fish Manufacturing Bukes is a relatively newer manufacturing operation. Located in Alaska. Details: • Your space is 3000 square feet, with 2 shipping / receiving docks Office Staff 2 employees and 8 Operations employees. • Process • When boats arrive - fish must be cleaned and frozen within 4 days • Process : boat arrives, dump fish, sort fish: salmon and other • All fish are cleaned and head removed, goes through fish frozen or by products • Operations is all year round but in the fall operations doubles. Resulting in a temporary increase until Nov • Normal fish production rate is 500 kilograms per day • Fish by products 200 kilograms per day • Plant works 5 days a week • Demand is 400 kgs per week for fish product • Demand for fish by products is 90 kgs per week • Dec month - fish product- goes up 50% more per week • Shelf life 3 years if in the freezer

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Salmon / Fish Manufacturing Bukes is a relatively newer manufacturing operation that is located in Alaska. Given below are the details of this manufacturing operation:

Space: The manufacturing space of Salmon / Fish Manufacturing Bukes is 3000 square feet, which includes 2 shipping / receiving docks.

Personnel: There are 2 office staff members and 8 operations employees in the manufacturing operation.

Process: The process starts with the arrival of boats, following which the fish must be cleaned and frozen within 4 days. Upon arrival, the fish is dumped, and sorting of the fish takes place.

There are two categories: salmon and other fish. All the fish are cleaned and the head is removed. They are then sent for freezing or turned into by-products.

Operations: The operations are all year round, but in the fall, operations double, resulting in a temporary increase until November.

Production Rate: The normal fish production rate is 500 kilograms per day, whereas the fish by-products rate is 200 kilograms per day.

Working days: The plant works for 5 days a week.

Demand: The demand for fish products is 400 kgs per week, whereas the demand for fish by-products is 90 kgs per week.

December Month: During the month of December, the demand for fish products goes up by 50% per week.

Shelf life: The shelf life of the fish products is 3 years if kept in the freezer.

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accounting types, 2. floral avenue is trying to determine if it has enough cash on hand for a down payment on a new van

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Floral avenue trying to determine if it has enough cash on hand for a down payment on a new van will be Management accounting.

Managers use Management accounting data to inform their decisions. It is the main information source used to make decisions on how to distribute resources inside an organization. It offers data that managers may use to oversee internal operations, choose which items to sell, where to sell them, how to source them, and which managers to entrust with managing the company's resources.

Hence, the practice of measuring and disclosing data regarding economic activity within organizations is known as management accounting, and it is used by managers for operational control, performance assessment, and planning.

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The average mututal fund includes 90-200 companies.
O True
O False

Answers

I’m pretty sure it is true

Answer:

I think it will be false

Please post detailed answers to the following questions. Please use complete sentences. You've learned about four skills you need to succeed when working in a group: cohesion, responsibility and accountability, problem solving, and organization. Which do you believe is the most important factor to group success? Give specific reasons for your answer.​

Answers

Responsibility and accountability  is the most important factor to group success.

Accountability means that the team keeps its promises, completes projects on time, and achieves its objectives. Team accountability necessitates that each individual be held accountable for their own part, which includes both day-to-day work and long-term objectives.

Why is accountability crucial to success?

Tolerating liability is vital for progress since it assists you with managing your errors without being overloaded by lament, culpability, or disgrace. As a person gets better at admitting that they are not perfect and doing what needs to be done to make up for them, it also builds character.

Why is the value of responsibility so important?

Responsibility is important because it gives people a sense of purpose and helps them become resilient in the face of personal and social adversity. Avoiding responsibility, like addiction, may feel good in the short term, but it will only make things worse in the long run.

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Which of the following are automatically withheld from paychecks?

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Taxes are automatically withdrawn from paychecks.

Which of the following represents a source of short-term funding? A. Retained earnings. B. Commercial paper. C. Common stock. D. Corporate bonds. Funding:.

Answers

B. Commercial paper represents a source of short-term funding. Commercial paper refers to unsecured, short-term debt instruments issued by corporations to meet their immediate funding needs.

Commercial paper is a widely used instrument for corporations to raise funds quickly and efficiently. It typically matures within 270 days and is commonly issued by companies with high credit ratings. Investors, such as money market funds and institutional investors, purchase commercial paper, providing the issuing company with the necessary funds. This form of short-term financing is often utilized to cover working capital requirements, bridge temporary cash flow gaps, or finance short-term projects. It is an effective tool for companies to access immediate funds without resorting to long-term obligations or diluting ownership through issuing common stock.

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Is 4% unemployment rate high?

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The 4% unemployment rate high is between 3% and 5% to be ideal.

This happens when the unemployment rate drops. The level at which unemployment equals positive output is hotly debated. But economists believe the economy will either reach its limit or be at full capacity if the US unemployment rate drops below 5%.

Unemployment rates varied from 1% during World War I to 25% during the Great Depression. For economists, full employment means that the unemployment rate has fallen to the lowest level which does not trigger inflation. In the United States, the unemployment rate used to be about 5%. When unemployment falls, we are all richer. That means adopting more of the country's productive resources.

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if you require an annual return of 10%, what is the present value of this cash flow stream? do not round intermediate calculations. round your answer to the nearest cent.

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The present value of the cash flow stream with annual returns of 10% is $1,347.78.

To calculate the present value of a cash flow stream, we need to discount each cash flow by the required rate of return and sum up the present values. In this case, the cash flows are $690, $390, $230, and $330 for years 1 through 4 respectively.

We input these values along with the required rate of return of 10% into a financial calculator or spreadsheet and solve for the net present value (NPV), which is $1,347.78. This means that if we invested this amount today, we would receive the cash flows in the future and earn a 10% return on our investment.

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Hilti is a world-famous name in industrial quality power tools. Its products are
renowned for their rugged design and reliability. Most of its products are sold through
wholesale distribution (Industrial distributors in Australia) to a variety of power tool
users including factories, contractors, tradesman and government agencies. Hilti
claims that 80 percent of its distributors in Australia have been associated with it for
30 years or more. Hilti describes itself as a consistent and reliable channel partner to
its distributors. The company stated, "Our business succeeds when our channel
partners’ business succeeds".
Question:
In this scenario, comment on the above statement in terms of Hilti’s possible
implications for their channel design, selection, management and evaluation of their
current channel strategy. (7.5 marks) (400 words)

Answers

In the above scenario, the following are the implications of Hilti’s statement for their channel design, selection, management, and evaluation of their current channel strategy.

What is that entailing?

Channel design: A consistent and reliable channel partner to their distributors can influence channel design. The Hilti's statement can aid in developing a channel structure that benefits the long-term partnership and distribution of the company's product through wholesale distribution (industrial distributors in Australia).

Channel selection: When selecting their channel partners, Hilti's claim of being a reliable and consistent channel partner should be put into consideration. When selecting distributors, the company must ensure that they choose trustworthy, loyal, and long-term partners, ensuring they share similar values to their own. Hilti's products are renowned for their rugged design and reliability; thus, the company must ensure that its distributors can provide quality service to its customers and have a good reputation.

Channel management: Hilti must prioritize the long-term benefits of their distributors by developing effective communication systems, loyalty programs, and training and development programs to help improve the quality of service and the relationship with their channel partners.

Channel evaluation: Evaluating the performance of their channel partners should prioritize Hilti's statement of consistent and reliable channel partner. The company should conduct regular evaluations of their distributors to ensure they maintain their reliability and loyalty to the brand, resulting in their long-term partnership.

In conclusion, the implication of Hilti's statement for their channel design, selection, management, and evaluation of their current channel strategy is that the company needs to prioritize the long-term benefits of their distributors to ensure consistent and reliable distribution of their products through wholesale distribution (industrial distributors in Australia).

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Doug offers to sell a computer router to Eve, but it is stolen before Eve accepts. Doug:

a. is not required to obtain a similar item for Eve, because it could take an unreasonable period of time to obtain a replacement.
b. is not required to obtain a similar item for Eve, because the theft of the original router terminated the offer.
c. must obtain a similar item for Eve, if Eve offers to pay before delivery.
d. must obtain a similar item for Eve, if Doug tells Eve that he accepts the offer.

Answers

Answer:

The answer is B

Explanation:

Since its been stolen he can't offer her anything anymore based on that transaction

Which of the following is an output device? DVD-ROM Touchpad Hard drive Printer

Answers

The printer should be considered an output device.

The following information should be considered for an output device:

The output device is the device that transforms the information into a human-readable form. The example of the output devices includes monitor, printer, plotters, speakers, etc.

Therefore we can conclude that the printer should be considered an output device.

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need to come up with one cost-benefit analysis, including the

data and computations.

Answers

A cost-benefit analysis is a systematic approach to evaluating the potential benefits and costs associated with a proposed project or investment.

The purpose of this analysis is to determine whether the potential benefits outweigh the costs and whether the investment is worthwhile. To illustrate a cost-benefit analysis, let's consider a hypothetical project: a company wants to implement a new software system to automate its inventory management process.

The costs associated with this project include the purchase of the software, training for employees, and the time and effort required to implement the system. Let's assume these costs amount to $50,000. The benefits of the project include improved accuracy of inventory management, reduced labor costs, and increased efficiency.

Let's assume these benefits amount to $100,000. To compute the net benefit, we subtract the costs from the benefits: $100,000 - $50,000 = $50,000. In this scenario, the benefits outweigh the costs, resulting in a positive net benefit of $50,000. Therefore, the project is deemed worthwhile and should be implemented.

Overall, a cost-benefit analysis provides a comprehensive and quantitative approach to evaluating the potential outcomes of a proposed project or investment, helping organizations make informed decisions that maximize their resources.

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1. Which of the following are tasks associated with business administration positions? (2 poi
Select the two that apply.
answering phones
designing goods for production
delivering goods to market
maintaining records
repairing computers

Answers

Answer:It's A

Explanation: Took the test

As a current or future business owner, entrepreneurs need to be able to assess collateral in order to secure a possible
loan from the bank.

True
Or
False

Answers

Answer:

True

Explanation:

Collateral is an asset used as a guarantee or security for the payment of a loan. It assures the lender that a borrower will pay back the loan.

If an entrepreneur applies for a business loan, the bank will most likely demand collateral. The entrepreneur will need to offer an asset, either property or motor vehicle, that will act as a guarantee for the loan. Should the entrepreneur fail in repayment, the bank can sell the asset to recover their money.

Few, if any, will lend anyone money based on a business idea alone.  Many banks will demand a business proposal to be backed with some guarantee to secure funding.

A company selling in a national market often organizes its sales force along ________

Answers

A company selling in a national market often organizes its sales force along  geographic lines

A worldwide corporation is what?

a business that conducts business internationally. Global businesses enjoy benefits over domestic rivals in terms of research, manufacturing, marketing, and financial expenses and reputation.

Geographical sales lines:

One of the most prevalent types of the sales organization is the geographically based sales team.

This arrangement places people in certain geographic locations.

They are in charge of managing the sales operations in that region.

Such a framework is straightforward and less expensive.

Additionally, this structure encourages open communication with the clients.

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On November 1, Bahama National Bank lends $4 million and accepts a six-month, 6% note receivable. Interest is due at maturity. Record the acceptance of the note and the appropriate adjustment for interest revenue at December 31, the end of the reporting period. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in dollars, not in millions (i.e. 5 should be entered as 5,000,000).)

Answers

Answer:

11/01

Dr Notes Receivable 4,000,000

Cr Cash4,000,000

12/31

Dr Interest receivable 40,000

Cr Interest revenue 40,000

Explanation:

Preparation of the journal entry to Record the acceptance of the note and the appropriate adjustmentfor interest revenue at December 31, the end of the reporting period.

11/01

Dr Notes Receivable 4,000,000

Cr Cash 4,000,000

12/31

Dr Interest receivable40,000

Cr Interest revenue 40,000

Calculation for Interest Revenue using this formula

Interest Revenue =Face Amount *Interest Rate *Time Period

Let plug in the formula

Interest Revenue= 4,000,000 x .06 x 2/12

Interest Revenue = 40,000

Which of the following describes occupational safety?

looking at the way people do their work to find where improvements can be made
comparing data from different time periods within the same organization
employee health and safety in a workplace or on a job site
codes that describe a strict set of rules and procedures

Answers

employee health and safety in a workplace or on a job site

synergy national bank issued a conventional loan that is eligible for purchase by fannie mae. when fannie mae purchases the loan, what will synergy national bank receive in return?

Answers

Synergy national bank issued a conventional loan that is eligible for purchase by Fannie Mae. When Fannie Mae purchase's the loan, what will Synergy national bank receive in return collect the fee's

Does Fannie Mae have anything to do with a conventional loan?

A conventional mortgage loan is a "conforming" loan, which basically means it complies with Fannie Mae or Freddie Mac's standards. Mortgages are bought from lenders by government-sponsored companies Fannie Mae and Freddie Mac, who then sell them to investors.

To whom are loans sold to Fannie Mae?

Fannie Mae is a GSE that buys mortgage loans from smaller banks or credit unions and backs or guarantees them on the mortgage market for borrowers with low to middle incomes.

Where can I locate any credits offered by the seller under the loan estimate?

A: The Loan Estimate discloses seller credits as follows: The Calculating Cash to Close table includes information on general seller credits.

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A general rule of thumb is to keep your credit utilization rate at 30% or lower. What is your approximate credit utilization rate for this current billing cycle?

Answers

Answer:

30%

Explanation:

Credit utilization can be regarded as the percentage of the total credit that individual is utilizing. It's financially advisable to keep the credit utilization ratio in order to have a good credit score.

To calculate credit utilization rate;

✓ one need to know the information about one credit account.

/✓Then divide the total balance by the total credit limit

✓then multiply by 100

For instance if the total balance is $5000 and total credit limit is $25000 then the credit utilization ratio is ($5000/$25000)×100%

= 20%

Whenever the credit utilization ratio is

higher than 30% it will bring about the decrease of credit score, as a result of this , the lender can be worried because he/she may think the ratio is overextended, and paying back new debt might not be easy.

Therefore, with general rule of thumb is to keep your credit utilization rate at 30% or lower. your approximate credit utilization rate for this current billing cycle is 30%

Answer- 30 percent

Explanation: In A general rule of thumb is to keep credit utilization below 30%, But when we study in FICO found that “high-achievers” consumers with credit scores 750 and above also use less than 10% of their total available credit limit. You can aim to keep your credit utilization rate as low as possible in order and avoid hurting your credit score, but not compulsory as low as 0%.

Let take the example and calculate the credit utilization rate 3 cards are card (A), card (B), and card (C)Your credit utilization is influenced by three main factors are:First, you have to the opening or closing of the account.Then second-factor balance and the credit limit on your accounts.Then the last factor multiplies by 100.

                           Card A :     $250 ,    $2,000

                           Card B :     $750 ,   $6,000  

                           Card C :     $3,000   , $12,000  

                           Total :       $4,000,   $20,000

If divide your total balance ($4,000) by your total credit limit ($20,000). Then, multiply by 100 to get the percentage. To get find your utilization rate,

answer will be : $4,000 / $20,000 = 0.2 x 100 = 20%

Therefore, the general rule of thumb is to keep your credit utilization rate at 30% or lower. your approximate credit utilization rate for this current billing cycle is 30%

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Why is the price floor above the equilibrium point and the price ceiling below the equilibrium point? Please explain as well!

Answers

Answer:

THE GIVEN STATEMENT IS WRONG.

The prices and the quantities of the products are usually set up by considering demand and supply. Sometimes, people may not agree with the price of a certain thing. Due to these reason, the government may set a maximum and minimum price limits on a product so it always remains in a certain range.

The upper limit is Price Ceiling. When a Price Ceiling is set below the equilibrium point, the demand will exceed the supply and shortages will occur.

The lower limit is Price Floor. When a price floor is set above the equilibrium point, the supply will exceed the demand, resulting in surplus quantity of a product

The most problematic sources are those that: A. Provide the least information about their author and original source of information B. Contain information that is biased C. Contain information only from secondary sources D. Provide one outlook on the information being presented

Answers

The most problematic sources are those that provide the least information about their author and original source of information. A material or device that emits radiation, whether ionising or non-ionizing, and that needs to be licensed by the Australian Radiation.

The protection and Nuclear Safety Authority is referred to as a problematic source. Investments, operations, and financing These three streams of business cash flow can significantly impact the development and viability of your organization. The sources of company finance include retained earnings, equity, term loans, debt, letters of credit, debentures, euro issuance, working capital loans, the venture capital investments, etc.

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Answer: I believe the answer is A.

Explanation: I really hope this helps and have a fabulous day!

how can corporation tax affect a pharmacy business and value-added tax give one whole paragraph

Answers

Answer: Tax is generally considered as a burden.

Pharmacy companies are actually facing a lot of trouble regarding the tax

In addition to that corporation tax is adversely affecting the pharmacy business.

Explanation:

VAT is the tax that is charged on the gross margin at every stage in the sale of goods. Tax is assessed and collected at each point, starting from the manufacturer until the product reaches the retailer. Every state and union territory has different VAT laws.

VAT = Output Tax – Input Tax

the corporate tax also called corporation tax or company tax is tax imposed by the legal entities.

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Advantage 2 Starting a business can be risky, but it depends on the opportunity of the entrepreneur's time. If they would be unemployed otherwise, then what looks like risk may actually be a benefit or a reward.

Answers

Answer: Running a business or start up requires a lot. Asides capital, the individual would gave to learn how to keep a business running day instead and also ensuring the system runs well.

Explanation:

Running a business or start up requires a lot. Asides capital, the individual would gave to learn how to keep a business running day instead and also ensuring the system runs well. Despite the good things that come with owning a business, it actually requires a lot of work. In most cases being unemployed and not starting a business could be better than starting one because running a business would take everything in you, coupled now how things are evolving, the business owner has to be proactive, and enlightened severally and seek ways to bring innovate

Harold is a sales manager associated with TickTock Watches for the past thirty-five years; he was instrumental in the company's success. As an attempt to dissuade Harold from complete cessation of work, the management of TickTock Watches provided Harold with reduced working hours and offered him the role of a mentor. In this scenario, the arrangement offered to Harold by TickTock Watches is _____. Group of answer choices phased retirement early retirement bridge retirement voluntary retirement

Answers

Answer:

phased retirement

Explanation:

From the question, we are informed about Harold who is a sales manager associated with TickTock Watches for the past thirty-five years; he was instrumental in the company's success. As an attempt to dissuade Harold from complete cessation of work, the management of TickTock Watches provided Harold with reduced working hours and offered him the role of a mentor. In this scenario, the arrangement offered to Harold by TickTock Watches is phased retirement. Phased retirement can be regarded as range of employment arrangements that is been put in place, to give room to an employees that are already approaching retirement age so they can continue working in the firm with a reduced workload, so that t the end of the day they can experience a transition from full-time work into what is called full-time retirement. Phased retirement encompass pre-retirement as well as gradual reduction in work hours , it also contains post-retirement as regards pensioners that has wish to remain employed.

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