The preemptive right is important to shareholders because it

A. will result in higher dividends per share.
B. is included in every corporate charter.
C. protects the current shareholders against a dilution of their ownership interests.
D. protects bondholders, and thus enables the firm to issue debt with a relatively low interest rate.
E. allows managers to buy additional shares below the current market price.


Answer: C

Business

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The purpose of performing an audit of the plan is:

A) to reveal why something went wrong and what can be improved the next time. B) to frame the objectives and strategies associated with the marketing plan. C) to finalize the financial resource and the budget of the marketing plan. D) to assess expenditure budgets, along with labor, raw material, and other assigned costs.

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Which of the following observations is NOT true of foreign-advance fee scams?

a. Perpetrators are well-known businesses and there is usually some urgency to participate. b. Perpetrators claim to trust the victim with their money or assets. c. Perpetrators are always willing to transfer money or other assets to the victims, but only after money or information is extracted. d. Perpetrators claim to have access to large sums of money or assets.

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Legitimate competitive behavior is a permissible interference with a contractual relationship even if it results in a breaking of the contract

Indicate whether the statement is true or false

Business

Kearin Corporation has provided the following financial data:Balance SheetDecember 31, Year 2 and Year 1AssetsYear 2Year 1Current assets:        Cash$33,000 $100,000   Accounts receivable, net 281,000  250,000   Inventory 122,000  130,000   Prepaid expenses 68,000  80,000 Total current assets 504,000  560,000 Plant and equipment, net 1,016,000  980,000 Total assets$ 1,520,000 $ 1,540,000        Liabilities and Stockholders' Equity      Current liabilities:        Accounts payable$80,000 $100,000   Accrued liabilities 31,000  30,000   Notes payable, short term 56,000  70,000 Total current liabilities 167,000  200,000 Bonds payable 260,000  260,000 Total liabilities 427,000  460,000 Stockholders'

equity:        Common stock, $5 par value 500,000  500,000   Additional paid-in capital 70,000  70,000   Retained earnings 523,000  510,000 Total stockholders' equity 1,093,000  1,080,000 Total liabilities & stockholders' equity$ 1,520,000 $ 1,540,000 Income StatementFor the Year Ended December 31, Year 2Sales (all on account)$1,300,000 Cost of goods sold 800,000 Gross margin 500,000 Operating expenses 448,692 Net operating income 51,308 Interest expense 19,000 Net income before taxes 32,308 Income taxes (35%) 11,308 Net income$  21,000 Dividends on common stock during Year 2 totaled $8,000. The market price of common stock at the end of Year 2 was $2.02 per share.The company's net profit margin percentage for Year 2 is closest to: A. 3.9% B. 1.6% C. 38.5% D. 2.5%

Business