When using exponential smoothing, a smoothing constant must be used. The value for :
a. ranges between 0 and 1
b. ranges between –1 and +1
c. equals the largest observed value in the series
d. represents the strength of the association between the forecasted and observed values
a
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Foreign currency nonmonetary assets and liabilities for non-free-standing subsidiaries are translated using the current exchange rate at the balance sheet date.
Answer the following statement true (T) or false (F)
The lower-of-cost-or-market method of accounting for inventories follows the convention of
A) full disclosure. B) materiality. C) conservatism. D) cost-benefit.
Which of the following does NOT represent a change in reporting entity?
a. Changing the companies included in combined financial statements b. Disposition of a subsidiary or other business unit c. Presenting consolidated statements in place of the statements of individual companies d. Changing specific subsidiaries that constitute the group of companies for which consolidated financial statements are presented
Jim is concerned about nonverbal communication issues related to cross-cultural communication. He should know ______.
A. nonverbal communication is the same no matter which country or culture you find yourself in B. in certain Arabic cultures, it may be viewed as rude and intrusive to look into another person’s eyes C. people are more comfortable standing farther away in Japan than in the United States or Venezuela D. in the United States, not making eye contact is a sign of respect