Rowan and Sanjay are equal partners in a partnership, which uses the calendar year as its tax year. On September 1, this year, Hailley contributed $60,000 cash for a one-third interest in the partnership. The partnership reports $72,000 of ordinary income for the tax year ending on December 31 of this year. The income allocation to Hailley is (assume the elective proration method with a monthly
convention)
A) $24,000.
B) $12,000.
C) $0.
D) $8,000.
D) $8,000.
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According to the expectations theory of the term structure of interest rates,
A. a short-term interest rate is equal to the average of current and expected future long-term interest rates. B. a short-term interest rate has no relation to long-term interest rates. C. a long-term interest rate is equal to the average of current and expected future short-term interest rates. D. the yield curve is always flat.
Management changes including informal hierarchies, teamwork with shared decisions, social media sharing, more flexible work schedules are a result of which generation’s influence?
a. Traditionalists b. Baby Boomers c. Generation X d. Generation Y
Which of the following levels of organization is concerned with the relationship between the organization as a body and the wider social system of which it is a part?
A) Technical B) Organizational C) Managerial D) Institutional
______ is a short-term time series forecasting method in which the average of the most recent demand periods is used to predict demand in the future period.
A. Moving average B. Naive approach C. Linear regression D. Exponential smoothing