______ is a predictive technique that models the relationship between a dependent variable and one or more independent variables.

a. Linear regression analysis
b. Linear trend multiplicative method
c. Linear trend additive method
d. Second-order or double smoothing


a. Linear regression analysis

Business

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Which role of the change agent is defined as pointing out what has been said, heard, or learned to enhance group or individual awareness?

a. Gatekeeping b. Diagnostic c. Architectural d. Mobilizing

Business

The predetermined data approach eliminates the need for time studies

Indicate whether the statement is true or false

Business

All of the following statements regarding accounting for trading securities under U.S. GAAP are true except:

A. Any prior period fair value adjustment to the portfolio is not used to compute the gain or loss from sale of individual transactions. B. When the period-end fair value adjustment for the portfolio of trading securities is computed, it includes the cost and fair value of any securities sold. C. A realized gain or loss is recorded when the securities are sold and reported on the income statement. D. An unrealized gain or loss from a change in fair value is reported on the income statement. E. The entire portfolio of trading securities is reported at fair value.

Business

Los Angeles Lumber Company (LALC) is considering a project with a cost of $1,000 at Time = 0 and inflows of $300 at the end of Years 1-5. LALC's cost of capital is 10%. What is the project's modified IRR (MIRR)?

A) 10.0% B) 12.9% C) 15.2% D) 18.3% E) 20.7%

Business