Organizations with the authority to accredit EHRs:

Test EHRs Compare EHRs against NIST standards Develop and test EHRs Both test EHRs and compare EHRs against NIST standards

Answers

Answer 1

Organizations with the authority to accredit EHRs and tests or toolkit should align with the framework offered by NIST.

What is Organizations?

A group of people who cooperate is known as an organization. Examples of such groups include corporations, unions, charities, and neighborhood associations.

Organizations developing an EHR usability toolkit, it is critical to analyze how the physician will be able to use it with easily to support the whole workflow, undertake tests to ensure on ordinary levels, identify any defects that may effect the safety or level of care, and test for ambulatory care. EHR and testing, as well as toolkits, should adhere to the NIST (National Institute of Standards and Technology) framework.

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Related Questions

Customers interacting with omnichannel retailers most desire a(n. ________ experience.

a. unique

b. speedy

c. seamless

d. inexpensive

e. distinctive

Answers

Customers interacting with omnichannel retailers most desire a seamless experience.

What is an omnichannel retailer?

The practice of engaging customers through such a variety of digital and physical touchpoints is known as omnichannel retail. Information and applications are transferred with clients as they travel between channels. This produces a seamless, on-brand expertise from beginning to end.

A proven marketing strategy that aims to give customers a smooth customer experience whether they are making purchases through phone, computer, phone app, or a physical brick-and-mortar store.

The process is seamless because the stores are set up for customers' convenience. It is nearly identical to the other constructions, hence it lacks any special, quick, affordable, or distinguishing features.

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A checking account with $500 is: O more liquid than a person's new car. O less liquid than a checking account with $1000. O equally liquid as a stock share with a $500 value O less liquid than a home with a market value of $250,000.

Answers

A checking account with $500 is more liquid than a person's new car.

A trading account is a deposit account held at a bank or other financial institution. It is also known as a checking account, checking account, checking account, demand deposit account or shared project account in credit unions.

It can be consulted frequently and immediately by the account holder, as well as by others the account holder may designate. It is available to account owners "on demand". Various methods of access are available, including cash withdrawals, debit cards, checks and wire transfers. Money in a trading account is considered cash from an economic point of view. They are treated as cash for accounting purposes.

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Can I withdraw my contributions from a Roth IRA without a penalty?

Answers

You can withdraw contributions you made to your Roth IRA anytime, tax- and penalty-free.

An character retirement account (IRA) is an account used to store for retirement. A Roth IRA is a special sort of tax-advantaged person retirement account to which you may make contributions after-tax bucks. The primary advantage of a Roth IRA is that your contributions and the income on the ones contributions can develop tax-loose and be withdrawn tax-free after the age 59½ assuming the account has been open for as a minimum 5 years. In different words, you pay taxes on money going into your Roth IRA, after which all future withdrawals are tax-unfastened.

Roth IRAs are much like conventional IRAs, with the most important distinction being how the 2 are taxed. Roth IRAs are funded with after-tax greenbacks—which means that the contributions aren't tax-deductible, however after you start taking flight price range, the money is tax-loose.

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What is an example of cognitive bias groupthink?

Answers

A type of groupthink is bandwagon prejudice. We have such a cognitive bias which leads us to believe something only because other people do. is a type of cognitive bias known as groupthink.

What exactly is cognitive bias?

Cognitive bias is indeed a methodical way of thinking that results from the brain's propensity to simplify processing of information by applying a filter of firsthand opinion or preferences. The filtering procedure is a coping strategy that allows the brain to quickly sort through and process voluminous volumes of information.

What cognitive bias occurs the most frequently?

The cognitive prejudice known as confirmation bias is one of the most prevalent. Confirmation bias is the tendency for someone to seek out and interpret information (such as news articles, statistical data, or other people's opinions) that supports an existing idea or assumption.

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What is the meaning of group of 5?

Answers

A Group is five or more Canadian citizens or permanent residents who have arranged to sponsor a refugee living abroad to come to Canada.

What is a group of Five (G5)?

It depends on who the five people you're describing are. A gang is five people who are about to mug you. If there are five people, one working and four watching, they are either a construction crew or government employees. (Just kidding) If there are five people singing, they are referred to as a band or, more specifically, a quintet.

The G-5 grouping overlaps with the more well-known BRIC grouping of Brazil, Russia, India, and China, which has surpassed the G-5 in prominence.

The G-5 website is no longer accessible, but an archived version states that the group "plays an active role in the transformation of the international landscape with the goal of promoting dialogue and understanding between nations."

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The management of supply chain inventories focuses on: Multiple Choice
O internal inventories. Ο both internal and external inventories. Ο external inventories. Ο optimizing reorder points. Ο safety stock elimination.

Answers

The management of supply chain inventories focuses on:   Both internal and external inventories. Option B

What are supply chain inventories?

Generally, Supply chain inventory management involves managing inventories of materials, products, and finished goods in the supply chain.

This includes managing both internal inventories, which are held by a company's own warehouses or distribution centers, as well as external inventories, which are held by suppliers or at other points in the supply chain.

Optimizing reorder points and safety stock elimination are also important considerations in supply chain inventory management.

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A decrease in consumption growth will cause?

Answers

A decrease in consumption growth will cause the real GDP growth to decrease

Consumption is the act of using up goods or services by institutional units. Consumption is an important component of the gross domestic product (GDP)

Consumption falls from one period to the next when the consumption growth rate falls.

A decrease in aggregate demand will shift the aggregate demand curve leftward, and a decrease in aggregate demand will shift the aggregate demand curve rightward. This lowers the price level and real GDP.

If consumption growth slows, aggregate demand will fall in the short term.

Consumption would be reduced if the marginal propensity to consume decreased or the savings rate increased.

By all this, we can say that A decrease in consumption growth will cause

the real growth in GDP to decrease

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Did NAFTA improve the economy?

Answers

In order to increase commerce, remove obstacles, and lower taxes on imports and exports between Canada, the United States, and Mexico, NAFTA came into effect in 1994.

NAFTA: Did it boost the economy?

Increased commerce, economic output, foreign investment, and lower consumer costs were some benefits of NAFTA. When domestic firms moved to Mexico, where wages are cheaper, American jobs were lost, and wages in American manufacturing facilities were also lowered.

What impact has NAFTA had on the economy?

Simply put, NAFTA reduced or eliminated import and export duties between the three participating countries, resulting in the creation of a sizable free-trade zone (the U.S, Mexico, and Canada). Overall, commerce between the three nations increased, and real per-capita GDP also improved marginally.

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you want to track investment in inventory. recently, your company had $96 invested in inventory, and total assets of $1866. what percentage of its assets does it have invested in inventory? enter your answer as a number between 0 and 100, carry it to two decimal places, and don't type in the % sign. for example, if you calculate 12.34% as your percentage, make sure to enter 12.34. do not enter 0.1234.

Answers

You want to track investment in inventory. recently, your company had $96 invested in inventory, and total assets of $1866.  5.14 percentage of its assets it have invested in inventory.

What is investment?

Making an investment entails using money now in the hopes that it will appreciate later. An investment is putting capital to use, such as time, money, effort, etc., with the hope of receiving a larger return than what was initially invested.

Why is investing crucial?

Investing is a successful approach to use your money and possibly increase your fortune. Your money may grow in value and outpace inflation if you make wise investment decisions. The power of compounding and the trade-off between risk and return are the main reasons investment has a higher growth potential.

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What generates a profit?

Answers

Profit is the term used to describe the monetary gain experienced when the revenue from a commercial activity outpaces the costs, costs, and taxes incurred to maintain the activity in question.

What is the method of making money?

A profit is the sum of money you make from a certain good or service; it is established by deducting costs from sales and establishing the profit margin. A crucial first step in developing sales strategy and capturing your consumers' interest is to evaluate how profitable your goods and services are.

What elements boost revenue?

Profitability may be boosted by focusing on four main areas. Cost-cutting, increased turnover, productivity gains, and efficiency gains are among them. Aside from that, you can create brand-new goods or services or grow into new market segments.

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Financial Accounting myBusiness Course Business Course # Return to course Statement of Stockholders' Equity and Balance Sheet The following is balance sheet information for Tuttle Janitorial Service, Inc., at the end of 2019 and 2018: December 31, December 31, 2019 2018 Accounts Payable $6,000 $9,000 Cash 25,000 22,000 Accounts Receivable 39,000 31,000 Land 56,000 46,000 Building, net 250,000 260,000 Equipment, net 44,000 46,000 Mortgage Payable 93,000 88,000 Supplies 18,000 16,000 Common Stock 225,000 225,000 Dividends 12,000 Retained Earnings Q W E R T Y U Business Course Return to Course a. Prepare a balance sheet as of December 31 of each year, TUTTLE JANITORIAL SERVICE, INC. Balance Sheet December 31, December 31, 2019 2018 ASSETS Accounts Receivable Supplies Land Equipment, net Total Assets LIABILITIES Accounts Payable Total Liabilities STOCKHOLDERS' EQUITY Frlock - Q W E R T y Business Course A Return to course TOCNOLDEN QUI Total Stockholders' Equity Cotal Liabilities and Stockholders' Equity $ Prepare a statement fetoclhaldarlaust fan 2010 Uint. TL Financial Accounting myBusiness Course Business Course * Return to course My Subs b. Prepare a statement of stockholders' equity for 2019. (Hint: The increase in retained earnings is equal to net income less dividends.) TUTTLE JANITORIAL SERVICE, INC. Statement of Stockholders' Equity For Year Ended December 31, 2019 CommonStock RetainedEarnings Total Balance, December 31, 2018 Add: Net income for 2019 Less: Dividends for 2019(Enter as negative) Balance, December 31, 2019 Check Previous Save Answers

Answers

According to the financial data of company,

The balance sheet of total assets and liabilities & stockholders equity:

On 31 Dec, 2018 is $ 421,000 & on 31 Dec, 2019 is $ 432,000.

What do you mean by the Stockholders equity?

Equity held by shareholders refers to the sum that a company's founders have contributed to the enterprise.

This covers the funds they have directly invested as well as the total amount of profits the business has generated and reinvested since its establishment.

For investors, shareholders' equity is a crucial indicator. It is a component of the ROE ratio, which demonstrates how well a company's management is utilizing the capital raised from investors to produce profit.

Therefore, according to the financial data of company,

The balance sheet of total assets and liabilities & stockholders equity:

On 31 Dec, 2018 is $ 421,000 & on 31 Dec, 2019 is $ 432,000.

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what are pension liabilities? group of answer choices unreasonable relationships between interest expense and recorded liabilities future liabilities resulting from pension commitments made by a corporation a fund that is established for the payment of retirement benefits by the insurance company liabilities that can be used to fraudulently misstate financial statements by underestimating the probability of occurrence

Answers

The pension liabilities are relationships between interest expense and recorded liabilities future liabilities

What is pension liabilities?The term "pension liability" describes the obligation of either a private business or the federal government to pay future pensions. The techniques utilised to create this accounting can differ greatly. A greater obligation than anticipated might either physically put a corporation out of business or render it bankrupt on paper.The whole sum that a corporation will have to pay in pension obligations in the future is not included in the term "pension liabilities." Instead, it describes the discrepancy between that sum and the sum of money set aside by the business to make those payments. Of course, there is always the possibility that the business will have a pension surplus—extra cash on hand.

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Does a depression happen after a recession?

Answers

Yes, depression happen after a recession. Recession is a phrase used to describe a slowdown in economic activity in general.

Recession is a phrase used to describe a slowdown in economic activity in general. After two consecutive quarters of negative GDP growth rates, recessions are formally acknowledged in macroeconomics. A panel of specialists from the National Bureau of Economic Research in the United States makes the determination (NBER).

Recessions are viewed as a natural occurrence in the expansion and contraction of the business and economic cycles. At its lowest position, an economy begins to grow; once it reaches its highest point, it begins to contract (highest point). A depression develops eventually after a protracted, severe recession. The Great Depression of the early 1900s was a multi-year period marked by a GDP decline of more than 10% and a high in unemployment rates of 25%.

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When the interests of firms and workers are not identical, it gives rise to ______.

Answers

When the interests of firms and workers are not identical, it gives rise to the principal-agent problem.

A corporation, sometimes known as a "co.," is a type of legal body that stands in for a collection of people who are either natural or legal persons or a combination of both. To accomplish definite objectives, the company's members collaborate towards a single aim.

A corporation can be created as a legal body in order to restrict the company's responsibility when members fulfil or fail to fulfil their responsibilities under the incorporation or public disclosure policy. After a company has closed, it could be essential to liquidate it in order to settle any lingering obligations.

The above question is incomplete, the complete question is-

When the interests of firms and workers are not identical, it gives rise to ______.

Multiple choice question.

geographic immobility

the stockholder problem

discrimination

the principal-agent problem

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The focus of concern regarding rising healthcare costs should be on the absolute size of spending in the health care sector.
true
false
To be effective a consumer-engagement strategy must help consumers to _____.
Question 18 options:
1)
Understand their risks or actual conditions so providers can manage them
2)
Understand and make uninformed treatment choices
3)
Advocate for private reporting by hospitals on locally recognized indicators of quality care
4)
Choose providers based on information about their ability to deliver effective care
5)
All of these

Answers

Its true that the focus of concern regarding rising healthcare costs should be on the absolute size of spending in the health care sector.

To be effective a consumer-engagement strategy must help consumers to choose providers based on information about their ability to deliver effective care.

What is health?

The health is a state or condition of complete physical, mental, and social well-being and not only the absence of disease or infirmity. The health can also be defined as the ability of a body to adapt to new threats and infirmities.

Nowadays the lifestyle of a person is changing everyone wants to have more growth and success in life. So with physical health the focus should also be given the mental health which refers to a person’s emotional, social, and psychological well-being.

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What is usually a benefit of using a cloud Infrastructure as a Service IaaS solution in place of a virtual machine in your own data center?

Answers

IaaS eliminates the cost of configuring and managing a physical datacenter, which makes it a cost-effective choice for migrating to the cloud. The pay-as-you-go subscription models used by IaaS providers help you reduce hardware costs and maintenance and enable your IT team to focus on core business.

A unique piece of system software known as the BIOS, or basic input/output system, communicates with all of the PC's primary hardware and the operating system. Additionally, it is often kept on a flash memory chip that is located on the motherboard, however occasionally the chip may take the form of a ROM. The BIOS also performs several crucial tasks when we power on the machine. Furthermore, it is not a piece of hardware-specific software. A system software, that is. A unique piece of system software known as the BIOS, or basic input/output system, communicates with all of the PC's primary hardware and the operating system. And it is often kept in the flash memory chip that is located on the motherboard, though occasionally.

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citizenship behaviors: select one: a. those behaviors that a salesperson performs as a member of his/her community. b. are only performed by the top executives in a sales organization. c. those behaviors that are above and beyond the formal job requirements. d. are performed by members of the board of directors e. none of these.

Answers

The voluntary actions that go above and beyond the formal employment requirements are known as citizenship behaviors. The correct answer is option (c).

What is Citizenship behaviours?

Organizational citizenship is a person's voluntary commitment inside a firm or organization that is separate from their contractual obligations, according to industrial and organizational psychology. All the helpful and productive employee actions and behaviors that don't directly relate to their formal job descriptions are collectively referred to as "organizational citizenship behavior" (OCB).

This investigation looked at how motivations affect organizational citizenship behavior. (OCB). Through factor analysis, the three motives of prosocial ideals, organizational concerns, and impression management were discovered. Conducting more independent actions is a part of organizational citizenship behaviors.

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cost-plus pricing occurs when ______.

Answers

cost-plus pricing occurs when a markup percentage is added to the cost of a job.

Markup pricing is another term for cost-plus pricing. It is a pricing method in which a fixed percentage is added to the cost of producing one unit of a product (unit cost). The resulting number is the product's selling price. When building and design plans are still fluid and time is of the essence in getting a project started, a cost-plus agreement is a good option. You can determine a selling price for a product that yields your desired profit margin by adding a simple markup to your total costs. While the cost-plus method has some disadvantages, a little market research will reveal whether it is the best pricing strategy for you.

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The Sky Blue Corporation has the following adjusted trial balance at December 31 Credt Cash Accounts Recelvable Prepaid Insurance Notes Receivable (long-term) Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Income Taxes Payable Uneaned Revenue Common Stock Retained Eamings Dividends Sales Revenue Rent Revenue Salaries and Wages Expense Depreciation Expense Ublities Expense Insurance Expense Rent Expense Income Tax Expense S 1,350 3,200 3,500 4.200 18,000 $ 5,000 6,620 1,600 4,100 840 3,600 .480 420 52,830 420 24,000 2,500 5,420 2,600 7,200 4,100 Total S76,490 $76,490 Prepare closing journal entries on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the closing entry for revenues and expenses. Note: Enter debits before credits. Date Debit Credit Dec 31 Record entry Clear entry View general journal

Answers

The closing entry for revenues and expenses is given as below.

What are revenues and expenses?

Revenue is defined as income gained through the sale of a company's principal goods or services. An expenditure is a cost incurred when producing or providing a main company function.

                                           Closing Entries

Date                  General Journal              Debit                       Credit

Dec-31               Sales revenue               $49,230.00

                         Service revenue            $380.00

                         Salaries and                                                    $23,200.00

                         wages expense                        

                         Depreciation expense                                   $2,100.00

                         Utilities expense                                            $5,020.00

                         Insurance expenses                                       $2,200.00

                         Rent expense                                                  $6,800.00

                         Income tax expense                                        $3,700.00

                         Retained earnings                                           $6,590.00

Dec-31             Retained earnings           $380.00

                      To Dividends                                                         $380.00

All costs will be credited with their current balance to closure expense. Therefore, A debit in the balance will close out revenues.

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What does the government not do in a command economy?

Answers

Government-owned businesses in a centrally planned economy lack the freedom to close their doors, so they have no incentive to create high-quality goods at reasonable prices.

What exactly is an incentive?

something that motivates a person to act: [ C ] Sometimes tax incentives are successful in motivating people that would save money.

What does the word "incentive" signify in business?

incentive is a thing, something of value, a desired action, or an occasion that motivates an employee to perform more of whatever the employer wanted them to by way of the incentive they were given.

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A portfolio manager without superior analytical skills should


Determine and quantify the risk preferences of a client.


Minimize transaction costs.


Maintain the specified risk level.


Ensure that the portfolio is completely diversified.


All of the above.

Answers

A portfolio manager without superior analytical skills should determine the risk, minimize the costs, maintain the risk, and ensure diversified portfolio. (The answer is all of the above).

Portfolio managers typically work long hours, are goal-oriented, and possess strong analytical abilities. Furthermore, successful portfolio managers must demonstrate initiative and leadership, as well as excellent communication skills, a strong desire to succeed, and the ability to work independently. Portfolio managers are financial professionals who work in the securities industry for wealth management firms, pension funds, foundations, insurance companies, banks, hedge funds, and other organizations. As a result, a portfolio manager must be able to determine and quantify a client's risk preferences, minimize transaction costs, maintain the specified risk level, and ensure that the portfolio is completely diversified.

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What type of tax is corporate tax?

Answers

The term "corporate tax," sometimes known as "corporation tax" or "business tax," refers to a type of direct tax levied against the profits or assets of corporations or other similar legal entities. These taxes are common in many nations, and they might also be levied at the state or local levels.

What is meant by corporate tax?A corporate tax is a tax on the earnings of a firm. Taxes are due on a business' taxable income, which is revenue less general and administrative (G&A), selling and marketing, R&D, depreciation, and other operating expenses.GST implementation is viewed as a way to reduce individual and corporate income tax rates while keeping the government's revenue base stable. As it taxes expenditures, the GST is an indirect tax. The GST rate as of right now is 7%. Both domestic and foreign businesses must pay corporate tax in India. Corporate tax is paid on a company's taxable income, which consists of revenue less cost of goods sold (COGS), general and administrative (G&A) costs, selling and marketing expenses, depreciation, research and development expenses, and other expenses.

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Why is it called Sprint in Scrum?

Answers

Scrum: The Art of Doing Twice the Work in Half the Time is a new book by Sutherland. And thus my crew went on what we dubbed "sprints". We named them such because the term invoked a sense of ferocity. We were going to work out for a little while and then see where we were.

You and your Scrum Team can pick the Sprint length that works best for your team as long as it is one month or less in length. Shorter sprints result in more learning cycles and a shorter risk window. Each Sprint may be thought of as a brief period of labor.

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What are the three factors that affect the mortgage payment?

Answers

Scores on credit, Location of the home, the cost and size of the loan,

advance payment, period of the loan, and rate of interest.

What three components make up your mortgage payment?

Principal, interest, taxes, and insurance, also known as PITI, make up the majority of mortgage payments.

What are the three Cs of a mortgage?

An underwriter starts working once they have the aforementioned documents (and potentially a few additional) in hand. The Three C's—Capacity, Credit, and Collateral—are used to classify their findings as they assess credit and payment history, income, and assets that can be used as down payments.

What are the two most widely used terms in mortgages?

Although 15 and 30 years are the most typical mortgage durations, some lenders now offer periods of just 8 years.

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How can the scrum team maintain the product backlog to maximize its transparency VCE?

Answers

To make Product Backlog transparent, the Product Owner works with stakeholders and the crew for an understanding of the value and estimate of the work and then orders the Backlog for maximizing its value.

The enterprise value for the PBIs in the Product Backlog, that helps with Product Backlog prioritization.

How do you make sure transparency of Product Backlog?

A product backlog to be transparent, it should lists all features, functions, requirements, enhancements and fixes that represent the changes to be made to the product in future releases and to make them transparent, they have to be visible and accessible to each person on the scrum team.

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g in a limited partnership which of the following have no part in the management of the business? select one: a. limited partners b. special partners c. general partners, limited partners, and special partners d. general partners

Answers

In a limited partnership, the option that have no part in the management of the business is limited partners. The Option A is correct.

What is a limited partnership?

A limited partnership means a business entity that have at least one general partner (who has unlimited personal liability) and one limited partner (whose liability is limited to their investment in the company).

In this case, the general partners are mainly responsible for managing the business and making business decisions to achieve the stated business goals while the limited partners also sometimes called silent partners, are responsible only for investing in the business, not running it.

Therefore, the limited partnership only exists when two or more partners go into business together but the limited partners are only liable up to the amount of their investment.

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If a writer sells a magazine the first serial rights to a story she has written, the magazine has the right to?

Answers

If a writer sells a magazine the first serial rights to a story she has written, the magazine has the right to be the first to publish. The magazine has the right to be the first to publish the story in serial form, meaning that they can publish it in parts over a period of time.

The writers will also have exclusive rights to the story during the period of time that they have the serial rights. This means that the writer cannot sell the story to another magazine during this time, as they would be in breach of the agreement. The magazine may also have the right to make changes to the story to make it fit their publication better.

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How long do you have to wait after failing Walmart assessment?

Answers

To retake the Walmart assessment, you must wait six months. Candidates who don't pass a Walmart exam have six months from the date of the failed test to retake it.

What happens if you fail the Walmart assessment test?You have 60 days to try again if you don't pass the assessment test. I think each application process just gives you one chance. Be truthful, and the waiting period for reapplication is often 60 days. Reapplying will require six months.You passed Walmart's employee assessment test if the assessment is activated on a Walmart application. After passing the exam, you are exempt from having to take it again for two years.your application stays in our system for 60 days, and if you'd like, you can adjust your selections to include different openings during that time.

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Why data is important?

Answers

Organizations may create baselines, benchmarks, and targets with the use of good data in order to keep moving ahead. You can discover benchmarks, and set performance targets when data allows you measure.

Why data is important in future?Data is primarily the straightforward facts and figures gathered throughout a company' activities. They may be used to track and measure a variety of internal and external company operations. Even if the data itself may not be highly illuminating, it serves as the foundation for all reporting and is therefore essential to business.Understanding trends and patterns from the vast volumes of data being gathered requires the use of data analytics. It aids in cost savings, audience understanding, future outcomes forecasting, and company performance optimization.By using data, programmes, resources, and interventions may be evaluated more successfully in order to support student, school, and district success.

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The overhead cost variance is calculated as: Multiple Choice
O Standard applied overhead less budgeted overhead.
O Actual overhead incurred less standard overhead applied
O Budgeted overhead less standard overhead applied.
O Actual overhead incurred less mandard applied overhead
O Actas feed cost less budgeted overhead

Answers

The correct answer is  Standard applied overhead less budgeted overhead.

By deducting the standard overhead imposed from the actual overhead spent over the time, it is possible to compute the variation in overhead costs. The distinction between applied overhead and real overhead is referred to as overhead variance. Only until you are aware of the period's real overhead expenses can you calculate the overhead variance. A fixed rate and a cost driver are used to apply overhead. The difference between actual and budgeted overhead is the overhead controllable variance. Indirect expenses incurred throughout the production process include indirect materials, indirect labor, and other indirect costs. Overapplied (absorbed) overhead is added to cost of goods sold when applied overhead exceeds true overhead cost.

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