As interest rates rise, bond prices fall, and as interest rates fall, bond prices rise. Because interest rate changes are uncertain, this premium is added as a compensation for this uncertainty. A) This is the rate for a short-term riskless security when inflation is expected to be zero.
B) This is the rate on a Treasury bill or a Treasury bond.
C) This premium is added when a security lacks marketability, because it cannot be bought and sold quickly without losing value.
D) Over the past several years, Germany, Japan, and Switzerland have had lower interest rates than the United States due to lower values of this premium.
E) This is the premium added as a compensation for the risk that an investor will not get paid in full.

Many years ago, sprint telecommunications aired an advertisement intended to demonstrate the clarity of reception sprint customers could expect. the ad showed a rancher, who had used a different company, complaining that he had ordered 100 oxen from his supplier and instead received 100 dachshunds. the mix-up was probably due to the presence of in the communication process.

Activity-based costing (abc) is not truly a cost collection mechanism as much as it is an inventory valuation method. the main purpose for implementing an activity-based cost system is to try to overcome some of the cost distortions that occur in traditional costing from product differences when there are variations in size and complexity. however, one of the disadvantages of utilizing abc is that the additional information gathering necessary to implement costing with that level of detail might be beyond the reach of some companies with resource or financial constraints. with this in mind, what kinds of industries or companies do you think would benefit most from using activity-based costing and why? in designing or modifying an accounting system to capture appropriate costs for abc, what considerations do you think would need to be made?

When conducting a swot analysis, information about turnover, profit margins, and staff quality can be used to identify: