________ adjusts the previous forecast with a portion of the previous period's forecasting error
A) Simple moving average
B) Weighted moving average
C) Exponential smoothing
D) Multiplicative decomposition
C
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Roger Technologies invests $50,000 to acquire $50,000 face value, 8%, five-year corporate bonds on January 2, 2017. The bonds will mature on January 2, 2022. The bonds pay interest semiannually on January 2 and July 2 each year until maturity. When Roger Technologies receives interest payments, how is the accounting equation affected?
A) assets will decrease B) total assets will remain unchanged C) liabilities will decrease D) equity will increase
U.S. GAAP classifies all of the following as financing activities on the statement of cash flows except
a. cash inflows from issuance of bonds. b. cash inflows from selling capital stock of the entity. c. cash outflows to lender for interest. d. cash outflows to repurchase capital stock of the entity. e. cash outflows to repurchase bonds of the entity.
One hundred forty-three residents of the Barnegat Pines Development area in Lacey Township, Ocean County, New Jersey, brought suit against Exxon Corporation and Richard E. and Susan M. Ritchie, who did business operating a gasoline station known as
Lacey Exxon. The residents brought suit in nuisance, trespass, and under various environmental laws alleging that gasoline from Rule's service station, which had operated between 1959 and 1975 as a Texaco Station, had seeped into the groundwater and contaminated their wells. The residents had an expert witness, Albert D. Young, a consultant in petroleum distribution and a retired Exxon employee, who had 35 years of experience in overseeing, viewing, and evaluating the distribution, storage, and retail sale of gasoline. Young testified that the complaint of suspected gasoline contamination of wells in the present case was typical of the kind of situation he had frequently investigated. According to Young, the service station probably spilled gasoline "more frequently than not" between 1959 and 1975 and the spilled gasoline would have seeped to the groundwater. Young's opinion was based on his knowledge that such discharges were routine occurrences in probably all 200,000 service stations ever in existence. Also, after considering the results of soil gas studies showing the presence of petroleum vapors in the soil of the old tank field at the station, Young found it more probable than not that spills would have occurred during deliveries in the pre-1975 period because when tank sizes failed to keep pace with truck capacities, overfills were routine at all stations. Such spills could have gone undetected by the station owner. The jury returned a verdict of no liability in favor of both the Ritchies and Exxon. Was the jury's verdict correct? What case law could the appellate court apply in making its decision?
The technique of developing and maintaining a large program by constructing it from small, simple pieces is called ________
a) divide and conquer b) modular programming c) multitasking d) multiprogramming