One way the shopping cart software stores information about specific shoppers and their purchases is by creating _____

a. Web logs b. cookies
c. IP addresses d. filters


b

Business

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Highlight Manufacturing Company uses a perpetual inventory system for its raw materials. The inventory records reflect a raw materials balance of $478,500 at December 31 . A physical inventory taken on that date revealed raw materials of $475,750 . How will the $2,750 difference affect raw materials inventory and cost of goods sold, assuming it is attributed to normal shrinkage? Raw Materials

Cost of Goods Sold a. Increase Decrease b. Decrease No effect c. Decrease Increase d. No effect Increase

Business

Under a 401(k) plan, what is compared to determine if the plan unfairly discriminates in favor of highly compensated employees?

A) the average percentage of salary made available to the highly compensated to defer is compared to the average percentage of salary made available to other eligible employees to defer B) the ratio of eligible highly compensated employees is compared to the ratio of eligible other employees C) the average percentage of salary deferred by the highly compensated is compared to the average percentage of salary deferred by other eligible employees D) the percentage of highly compensated employees over age 50 who participate is compared to the percentage of all other employees who participate

Business

Management of Wee Ones (WO), an operator of day-care facilities, wants the company's profit to be subdivided by center. The firm's accountant has provided the following data:CenterBudgeted Revenue Actual Revenue Budgeted Direct Costs Actual Direct Costs Downtown$320,000 $340,200  $300,000   $300,000  Irvine 560,000  534,600   510,000    440,000  H.Beach 720,000  745,200   690,000    740,000   Totals$1,600,000 $1,620,000  $1,500,000   $1,480,000  WO's advertising, which is handled b y the home office, is not reflected in the preceding figures and amounted to $60,000.If advertising expense were allocated to centers based on actual center profitability, the amount of advertising expense allocated to the Irvine center would be closest to:

A. $30,000. B. $21,000. C. $19,800. D. $40,543. E. None of the answers is correct.

Business

What is the method of testing how often a VaR with a certain confidence level was exceeded in the past called?

A. Stress testing B. Back testing C. EWMA D. The model-building approach

Business