For make-or-buy selections, a provider's ability to maintain the secrecy of intellectual property is taken into consideration as an opportunity price.
Intellectual property is a class of property that consists of intangible creations of the human intellect. there are numerous sorts of highbrow property, and a few international locations apprehend extra than others. The quality-recognized types are copyrights, patents, trademarks, and exchange secrets and techniques. intellectual belongings (IP) refers to creations of the mind, consisting of innovations; literary and creative works; designs; emblems, names, and pictures used in commerce.
Examples of the intellectual property consist of a writer's copyright on an e-book or article, an exceptional brand design representing a soft drink agency and its products, unique design elements of a web website, or a patent on a specific technique to, for instance, manufacture chewing gum.
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Alachi is a manager at a home goods store. he subscribes to theory x. in managing his employees, he is most likely to assume the average worker prefers to be directed.
<h3>What is Management Style?</h3>
There are many management styles and it depends on the mind mindset off employer or manager, a manager with theory X assumes that the employees does not like to work and there needs to be directed, they can only be motivated with salary. While the manager theory Y assumes that the employees like their job and are responsible for the work they do, they need some guidance but are responsible for the work, they can be motivated with appraisals, appreciations and more rewards.
Alachi as a manager is a theory X manager and assumes that the workers prefers to be directed and therefore he would delegate the task and provide the complete guidance to them.
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Answer: Stock B
Explanation:
Use CAPM to calculate the required returns of both stocks.
Stock A
Required return = Risk free rate + beta * ( Market return - risk free rate)
= 5% + 1.20 * (9% - 5%)
= 9.8%
Stock B
Required return = 5% + 1.8 * (9% - 5%)
= 12.2%
Both of them have Expected returns that are higher than their Required returns so both of them are good buys.
The better buy would be the one that has more expected value excess over required return.
Stock A excess = 10% - 9.8% = 0.2%
Stock B excess = 14% - 12.2% = 1.8%
<em>Stock B offers a higher excess and is the better buy. </em>
Answer:
Framework
Explanation:
Accounting theories are usually bound together by an appropriate conceptual framework. The conceptual framework provides or becomes the basis of the concepts and theories that underline any set of accounting standards that govern the financial practices of businesses in an area.
The Financial Accounting Standards Board, has defined the objectives of financial reporting especially by business organisations within the private and public sector. The underlying theories and concepts that guide these defined and outlined standards for financial reporting set by the FASB is clearly defined in its Conceptual Framework.
Once, there are changes in underlying accounting theories, these are clarified in the framework before they become a standard for financial reporting.