Which of the following is not one of the advantages relational data models have over other data models?
A. Simplicity.
B. Exclusively uses parent/child relationships.
C. Reduced information redundancy.
D. Increased flexibility and scalability.
Answer: B
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An entrepreneur considering if what they are doing makes sense is an example of:
A. a comprehension question B. a reflection task C. a connection task D. a strategic question
Anson Jackson Court Company (AJC) The Anson Jackson Court (AJC) currently has $150,000 market value (and book value) of perpetual debt outstanding carrying a coupon rate of 6%. Its earnings before interest and taxes (EBIT) are $89,000, and it is a zero growth company. AJC's current cost of equity is 10%, and its tax rate is 25%. The firm has 10,000 shares of common stock outstanding selling at a price per share of $60.00. Refer to the data for the Anson Jackson Court Company (AJC). Now assume that AJC is considering changing from its original capital structure to a new capital structure with 40% debt and 60% equity. If it makes this change, its resulting market value would be $791,667. What would be its new stock price per share?
A. $60.17 B. $61.17 C. $62.27 D. $63.27 E. $64.17
Under the terms of their divorce agreement executed in August of this year, Clint transferred Beta, Inc. stock to his former wife, Rosa, as a property settlement. At the time of the transfer, the stock had a basis to Clint of $55,000 and a fair market value of $68,000. Rosa subsequently sold the stock for $75,000. What is the tax consequence of first the stock transfer and then the stock sale to Rosa?
A.
| Rosa's Income From Stock Transfer | Rosa's Income From Stock Sale |
| $0 | $7,000 capital gain |
B.
| Rosa's Income From Stock Transfer | Rosa's Income From Stock Sale |
| $13,000 | $7,000 capital gain |
C.
| Rosa's Income From Stock Transfer | Rosa's Income From Stock Sale |
| $13,000 | $20,000 capital gain |
D.
| Rosa's Income From Stock Transfer | Rosa's Income From Stock Sale |
| $0 | $20,000 capital gain |
Many universities have begun conducting a variety of academic and athletic summer camp programs for elementary school, middle school, and high school students. These programs utilize the space in classrooms, dormitories, and other facilities that would otherwise be unused during the summer months. In addition, the programs generate revenue for the universities and promote them to prospective students. These new opportunities are possible because during the summer, the universities have excess
A. inventory. B. capacity. C. capital. D. cash flow. E. None of these answers is correct.