Answer:
Effect on income= $57,200 decrease
Explanation:
Giving the following information:
Units sold= 16,200
Unitary contribution margin= (32 - 26)= $6
Avoidable fixed costs= $40,000
To calculate the total financial effect on income each month, we need to use the following formula:
Effect on income= avoidable fixed costs - total contribution margin
Effect on income= 40,000 - (16,200*6)
Effect on income= -$57,200
On April 1st, Bob the Builder entered into a contract of one-month duration to build a barn for Nolan. Bob is guaranteed to receive a base fee of $4,500 for his services in addition to a bonus depending on when the project is completed. Nolan created incentives for Bob to finish the barn as soon as he can without jeopardizing the structural integrity of the barn. Nolan offered to pay an additional 30% of the base fee if the project finished 2 weeks early and 10% if the project finished a week early. The probability of finishing 2 weeks early is 30% and the probability of finishing a week early is 60%. What is the expected transaction price with variable consideration estimated as the expected value? Multiple Choice $5,175 $4,500 $6,175 $4,275
Answer:
a. $5,175
Explanation:
Expected transaction price with variable consideration estimated as the expected value = $4,500 + (30%*$4,500*30%) + (10%*$4,500*60%) + (0%*$4,500*10%)
= $4,500 + $405 + $270 + $0
= $5,175
So, the expected transaction price with variable consideration estimated as the expected value is $5,175
Vaughn Manufacturing incurred the following costs for 72000 units: Variable costs $432000 Fixed costs 392000 Vaughn has received a special order from a foreign company for 4000 units. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $5600 for shipping. If Vaughn wants to earn $8000 on the order, what should the unit price be
The Draper Corporation is considering dropping its Doombug toy due to continuing losses. Data on the toy for the past year follow: Question 34 - Final If the toy were discontinued, Draper could avoid $8,000 per year in fixed costs. The remainder of the fixed costs are not avoidable. Suppose that if the Doombug toy is dropped, the production and sale of other Draper toys would increase so as to generate a $16,000 increase in the contribution margin received from these other toys. If all other conditions are the same, the financial advantage (disadvantage) from discontinuing the production and sale of Doom Bugs would be:
Answer:
the financial disadvantage is -$6,000
Explanation:
The computation of the financial advantage or disadvantage is as follows
= Lost of the contribution margin + avoidable fixed cost + increase in contribution margin
= -$30,000 + $8,000 + $16,000
= -$6,000
It should not be dropped as the saving cost is lower than the contribution loss
Hence, the financial disadvantage is -$6,000
Roccos Incorporated reports the following amounts at the end of the year. Cash$6,200Service revenue$72,200 Equipment 19,500 Cost of goods sold (food expense) 54,300 Accounts payable2,500Buildings29,000 Delivery expense 3,500 Supplies 1,500 Salaries expense6,400Salaries payable800 Deferred Revenue5,000Accumulated Depreciation8000 In addition, the company had common stock of $21,000 at the beginning of the year and issued an additional $2,100 during the year. The company also had retained earnings of $12,600 at the beginning of the year and paid dividends of $3,800 during the year. Prepare the income statement, statement of stockholders' equity, and balance sheet.
Answer:
Roccos Incorporated
a) Roccos Incorporated Income Statement for the year ended Dec. 31:
Service revenue $72,200
Cost of goods sold (food expense) 54,300
Delivery expense 3,500
Salaries expense 6,400 64,200
Net income $8,000
b) Roccos Incorporated Statement of Stockholders' Equity for the year ended December 31:
Common stock $23,100
Retained earnings 16,800
Equity balance $39,900
c) Roccos Incorporated Balance Sheet as of December 31:
Assets:
Cash $6,200
Supplies 1,500 $7,700
Equipment 19,500
Acc. Depreciation 8,000 11,500
Building 29,000 40,500
Total assets $48,200
Accounts payable $2,500
Salaries payable 800
Deferred revenue 5,000 $8,300
Common stock $23,100
Retained earnings 16,800 39,900
Total liabilities + equity $48,200
Explanation:
a) Data and Calculations:
Cash $6,200
Service revenue $72,200
Equipment 19,500
Cost of goods sold (food expense) 54,300
Accounts payable 2,500
Buildings 29,000
Delivery expense 3,500
Supplies 1,500
Salaries expense 6,400
Salaries payable 800
Deferred Revenue 5,000
Accumulated Depreciation 8,000
Common Stock 23,100
Retained Earnings 12,600
Common stock of $21,000
Additional issue 2,100
Total common stock $23,100
Retained earnings $12,600
Net income 8,000
Dividends paid (3,800)
Retained earnings $16,800
Which of these answers the following two questions: 1) how will the firm make money on the product and/or services offered, and 2) how will the firm be positioned in the marketplace
Answer:
1) use Information Technology and Information Systems.
online collaboration. virtual meetings.Big data, cloud computing, internet of things and mobile digital platforms.According to the question, the Value proposition is the answer.
What is Value Preposition?A value proposition is a succinct sentence that explains why customers should select your goods or services. It's more than simply a description of your company's goods or services; it's also the unique solution you offer and the assurance of value you make to clients.
One of the most crucial conversion criteria is the value proposition. A strong value offer may mean the difference between losing and winning a sale. Because of this, it's critical to develop one that truly depicts your goods and services and explains why you're the best option.
Your company's distinctive identification is your value proposition. Without it, customers won't be motivated to buy your products. They might even decide to go with a rival merely because of how well that company's marketing and sales efforts convey its value offer.
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Keyser Materials has 8 percent coupon bonds on the market with 19 years to maturity. The bonds make semiannual payments and currently sell for 102 percent of par. What is the current yield
Answer: 1020
Explanation:
The following information can be gotten from the question:
Face value of bond = 1000
Coupon = 8%
Therefore, PMT = 8% × 1000/2 = 40
Years to maturity = 19
Since semiannual payments are made,
Nper = 19 × 2 = 38
Current price = PV
= 102% × 1000
= 1.02 × 1000
= 1020
1. Current Yield = Coupon/Current prce
= (2*40)/1020 = 7.84%
Vilas Company is considering a capital investment of $190,000 in additional productive facilities. The new machinery is expected to have a useful life of 5 years with no salvage value. Depreciation is by the straight-line method. During the life of the investment, annual net income and net annual cash flows are expected to be $12,000 and $50,000, respectively. Vilas has a 12% cost of capital rate, which is the required rate of return on the investment.
Answer:
a. 3.8 years
b. 12.63%
c. -$9,761.19
Explanation:
a. Cash Payback period.
The amount of time it would take for cash inflows to offset the initial outflow (investment).
= Investment/ Annual inflow
= 190,000 / 50,000
= 3.8 years
b. Annual income / Average Assets
= 12,000 / ( (190,000 + 0) / 2)
= 12.63%
c. Annual inflow is $50,000 for 5 years. Net present value is the present value of inflows less investment
Present value of inflows = 50,000 * (1 - ( 1 + 12%)⁻⁵ / 12%)
= $180,238.81
Net Present Value = 180,238.81 - 190,000
= -$9,761.19
a. Calculating the Cash Payback period:
Cash Payback period refers to the amount of time it would take for cash inflows to offset the initial outflow
Cash Payback period = Investment/ Annual inflow
Cash Payback period = 190,000 / 50,000
Cash Payback period = 3.8 years
b. Calculating the annual rate of return on the proposed capital expenditure:
Annual rate of return = Annual income / Average Assets
Annual rate of return = $12,000 / (($190,000 + 0) / 2)
Annual rate of return = $12,000 / $95,000
Annual rate of return = 0.126315789
Annual rate of return = 12.63%
c. Annual inflow is $50,000 for 5 years.
Net present value is the present value of inflows less investment
Present value of inflows = Annual inflow * (1 - (1 + i)^-n / i)
Present value of inflows = $50,000 * (1 - (1 + 12%)^-5 / 12%)
Present value of inflows = $180,238.81
Net Present Value = Present value of inflows - initial outflow
Net Present Value = 180,238.81 - 190,000
Net Present Value = -$9,761.19
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what are the two ways to organize lists of sources
organize information alphabetically
Answer:
B. Numerically by when each source is mentioned in the paper or alphabetically by the Author's last name
Explanation:
Just answered it on Ed:)
When an organization defines itself and its niche in an environment by the choice of what sector or field of the environment it will use its technology, products, and services to compete in and serve, it is describing its ______.
Answer:
Domain
Explanation:
It should be noted that When an organization defines itself and its niche in an environment by the choice of what sector or field of the environment it will use its technology, products, and services to compete in and serve, it is describing its Domain. Domain can be regarded as the chosen field of action for an organization/company, it encompass the part of the environment chosen by the organization which is vital to the organization, it involves the chosen niche of the organization in the environment.
Bad Brad's BBQ had cash flows for the year as follows ($ in millions): CASH RECEIVED FROM: Customers $ 3,100 Interest on investments 220 Sale of land 110 Sale of common stock 550 Issuance of debt securities 2,500 CASH PAID FOR: Interest on debt $ 320 Income tax 150 Debt principal reduction 1,450 Purchase of equipment 4,400 Purchase of inventory 900 Dividends on common stock 190 Operating expenses 800 Bad Brad's would report net cash inflows (outflows) from financing activities in the amount of: Multiple Choice $1,520. $(1,520). $1,260. $1,410.
Answer:
Net cash inflow from financing activities $1,410
Explanation:
The computation of the net cash inflows or outflows from financing activities is shown below
Cash flow from financing activities
Sale of common stock $550
Issuance of debt securities $2,500
Less debt principal reduction -$1,450
Less dividend on common stock -$190
Net cash inflow from financing activities $1,410
Hence, the last option is correct
On January 12, 2021, Jefferson Corporation purchased bonds of Rose Corporation for $75 million at par and classified the securities as available-for-sale. On December 31, 2021, these bonds were valued at $68 million. Nine months later, on October 3, 2022, Jefferson Corporation sold these bonds for $86 million. As part of the multistep approach to record the 2022 transaction, Jefferson Corporation should next take the second step of:
Answer:
$11 million gain
Explanation:
As part of the multi step approach to record the 2022 transaction, Jefferson Corporation should next take the second step of: Recording a sales transaction with a gain of the amount of $11 million which is Calculated as:
Gain= Bonds purchased $75 million at par - Bonds sold $86 million
Gain=$11 million
When Larinda returned from training, her manager did ask how her training went but gave her a very heavy workload. We can argue that Larinda's job has a _____ climate.
Answer:
Poor transfer climate.
Explanation:
The transfer climate can be defined as a trait in working environment which may either advance or impede the application of the trained skills. It is a corporative culture that aids empolyees to transfer their the skills and knowledge they have acquired from the training and incorporate it into their work place.
In the given case, one can argue that Larinda's working place has a poor transfer climate because her manager gave her a very heavy workload to do. Larinda has just returned from training and for getting good performance out of Larinda's trained skills, her manager need to slowly incorporate her skills in job setting.
Therefore, poor transfer climate is the correct answer.
Pedro borrowed $250,000 to purchase a machine costing $300,000. He later borrowed an additional $25,000 using the machine as collateral. Both notes are nonrecourse. Eight years later, the machine has an adjusted basis of zero and two outstanding note balances of $140,000 and $15,000. Pedro sells the machine subject to the two liabilities for $45,000. What is his realized gain or loss
Answer:
Pedro
Pedro's realized gain is $45,000.
Explanation:
a) Data and Calculations:
Cost of equipment = $250,000
Adjusted basis of equipment after eight years = $0
Proceeds from sale of equipment = $45,000
Realized gain = Sales proceeds minus adjusted basis
= $45,000 - $0
= $45,000
b) Pedro's realized gain is the gain he earned by selling the equipment at a price higher than the original purchase price's adjusted basis. Since the equipment is sold at a higher than its adjusted basis, Pedro has achieved a realized gain of $45,000, which increases his current assets. The outstanding note balances of $140,000 and $15,000 remain liabilities to be settled in the future. They do not form part of the basis for calculating the realized gain or loss.
Lucy's Music Emporium opened its doors on January 1, 2015, and it was granted permission to use the same depreciation calculations for shareholder reporting and income tax purposes. The company planned to depreciate its fixed assets over 20 years, but in December 2015 management realized that the assets would last for only 15 years. The firm's accountants plan to report the 2015 financial statements based on this new information. How would the new depreciation assumption affect the company's financial statements? a. The firm's reported 2015 earnings per share would increase. b. The firm's EBIT would increase. c. The firm's net liabilities would increase. d. The firm's reported net fixed assets would increase.
Answer:
The firm's cash position in 2015 and 2016 would increase.
Explanation:
In the case when the life of an asset would decrease that represents the depreciation would rise and if the depreciation rise so the EBIT and EPS would reduced and in the case when the EBIT reduced, so automatically the tax expense is also reduce
So, the cash position of the firm woud increase
Hence, the above represents the answer
Long-term corporate bond have had a historical average return of 6.4% and a standard deviation of 8.4% over this same time period. What is the range of returns that you would expect to experience 68% of the time for long-term corporate bonds?
Answer:
The range will be "-2.0% to 14.8%". A further explanation is given below.
Explanation:
According to the question,
For 68%, the range seems to be +/- 1 standard deviation of the mean. So that the upper as well as the lower range will be:
Upper range,
= [tex]6.4 - 8.4[/tex]
= [tex]-2.0[/tex] (%)
Lower range,
= [tex]6.4 + 8.4[/tex]
= [tex]14.8[/tex] (%)
So that the range would be between "-2.0% to 14.8%".
John's dairy makes and sells homemade ice cream. He uses a machine he bought 15 years ago for $1,500. The machine still works but is so old that nobody else would be willing to buy it, as they would prefer buying a new one that would last longer. John's opportunity cost of continuing to use this machine is
Answer: zero
Explanation:
Opportunity cost is simply defined as what an individual forgoes when he or she is confronted with choices to make and makes a particular economic decision.
In this scenario, since we are told that nobody else would be willing to buy the machine, as they would prefer buying a new one that would last longer. It implies that John's opportunity cost of continuing to use this machine is zero since he has nothing to lose.
The stock price of Bravo Corp. is currently $100. The stock price a year from now will be either $160 or $60 with equal probabilities. The interest rate at which investors invest in riskless assets is 6%. Using the binomial OPM, the value of a put option with an exercise price of $135 and an expiration date 1 year from now should be worth __________ today.
Answer:
$38.21
Explanation:
The computation of the value of put option is shown below;
Hedge ratio is
= (Pay off in case price appreciates - Pay off in case of price depreciates) ÷ (Appreciated price - Depreciated price)
= (Max[$135 - $160, $0] - Max[$135 - $60, $0]) ÷ ($160 - $60)
= ($0 - $75) / $100
= -0.75
Now, Price of Put option is
= -Hedge ratio × {Appreciated price ÷ (1 + risk free rate) - Present stock price}
= -(-0.75) × {$160 ÷ (1 + 6%) - $100}
= $38.21
Zibb is a transnational electronics company based in Germany. It has factories in China, Mexico, and India. The company aims to streamline its manufacturing operations for maximum efficiency and profit. To this end, Zibb adopts the best manufacturing and packaging practices from around the world. This also leads to the creation of a global mind-set that adopts ideas without regard to their origin. Which of the following international orientations has Zibb adopted?
A) The polycentric orientation
B) The regiocentric orientation
C) The geocentric orientation
D) The ethnocentric orientation
PLS HELP!!
Type the correct answer in the box. Spell all words correctly.
Which aspect should businesses consider when trying to sell a product?
Instead of a product's features, a business should try to sell through a product's
because they describe what customers
can gain from the product.
Answer:
Benefits
Explanation:
Both existing and potential customers attached the value of a product to its perceived benefits rather than its technical features.
When selling a product, businesses should focus more on communicating the benefits of a commodity than its features. Customers are more concerned with the advantages they stand to gain by consuming goods or services.
Focusing on benefits allows a business to set high prices and differentiate the product from its competitors. Communicating benefits creates a psychological conviction on customers, making them want to buy the product, thereby increasing sales.
Answer:
Features
Explanation:
Got it right plato
4. JEF Inc. just paid a $1.30 dividend, and it is expected to grow at 40% for the next 3 years. After 3 years the dividend is expected to grow at the rate of 7% indefinitely. If the required return is 12.7%, what is the stock's value today
Answer:
The stock's value today is $53.33
Explanation:
The value of a stock can be calculated by determining the present value of associated cash flows
First, we need to calculate the expected dividend each year
Year ______ Dividend
1__________$1.30 x ( 1 + 40% ) = $1.8200
2__________$1.82 x ( 1 + 40% ) = $2.5480
3__________$2.548 x ( 1 + 40% ) = $3.5672
4__________$3.5672 x ( 1 + 7% ) = $3.8169
Now calculate the present value of the dividends
Year ______ Present value
1__________$1.8200 x ( 1 + 12.7% )^-1 = $2.0511
2__________$2.5480 x ( 1 + 12.7% )^-2 = $2.0061
3__________$3.5672 x ( 1 + 12.7% )^-3 = $2.4920
4__________[ $3.8169 / ( 12.7% - 7% ) ] x ( 1 + 12.7% )^-3 = $46.7804
Hence,
Value of Stock = $2.0511 + $2.0061 + $2.4920 + $46.7804 = $53.3296 = $53.33
Two company divisions produce completely different products but must seek funding from head office for capital expansion. The relationship between these two divisions would be best described as
Answer:
Pooled interdependence
Explanation:
Pooled interdependence is defined as a situation where tasks are split between different units that do not have contact with each other. There is no workflow between the units.
That is they operate independently.
The organisation achieves its set goals through independent efforts of its departments.
In the given scenario the divisions produce completely different products but must seek funding from head office for capital expansion.
This is a form of pooled interdependence
Hull Company reported the following income statement information for the current year: Sales $ 413,000 Cost of goods sold: Beginning inventory $ 136,500 Cost of goods purchased 276,000 Cost of goods available for sale 412,500 Ending inventory 147,000 Cost of goods sold 265,500 Gross profit $ 147,500 The beginning inventory balance is correct. However, the ending inventory figure was overstated by $23,000. Given this information, the correct gross profit would be:
Answer: $124,500
Explanation:
If Ending Inventory was overstated by $23,000, this means that Cost of Goods was understated by $23,000.
Actual Cost of Goods sold = 265,500 + 23,000
= $288,500
Gross profit = Sales - Cost of goods
= 413,000 - 288,000
= $124,500
When preparing the bank reconciliation for Mac's
Flower Shoppe, the following items were noted by
the accountant on the bank statement for June:
Deposits in transit $1,430; Outstanding checks $580;
Bank service charges $76; and a NSF check returned
by the bank $200. What is the adjusted cash balance
per the books if the accounting records initially
showed a balance of $2,100 on June 30?
Answer:
$1,824
Explanation:
Adjusted cash balance per the books
Previous balance $2,100
Less: Bank charges $76
Cancelled NF Check $200
Adjusted cash balance $1,824
Thus, the adjusted cash balance per the books if the accounting records initially showed a balance of $2,100 on June 30 is $1,824
Jackson's Home Cookin just paid its annual dividend of $0.65 a share. The stock has a market price of $13.00 and a beta of 1.12. The return on US Treasury bills is 2.5% and the market risk premium is 6.8%. What is the firm's cost of equity
Answer:
10%
Explanation:
The firm cost of equity is the return that is required by providers of Common Stock. This can be calculated in two ways. The first option is to use the Dividend Growth Model and the other option is to use the Capital Asset Pricing Model (CAPM).
The information given in the question is not sufficient to use the Dividend Growth Model since we have not been told the growth percentage in dividends.
We will thus use the Capital Asset Pricing Model (CAPM) as follows :
Cost of Equity = Return of Risk free Securities + Beta × Market Risk Premium
Therefore,
Cost of Equity = 2.5% + 1.12 × 6.8%
= 10%
Boris, Inc. sells a single product for $900 per unit, including a 90-day warranty against defects. It is estimated that 3% of the units sold will prove defective and require an average repair cost of $70 per unit. During July, 800 units were sold. Five of them were reported defective and repaired in July. What amount should be added to the Estimated Liability for Product Warranties for July
Answer:
the amount that added to estimated liability is $1,330
Explanation:
The computation of the amount that added to estimated liability is as follows
= 800 units sold × 3% defective - five defective units
= 24 units - 5 units
= 19 units
Now the amount that should be added is
= 19 units × $70 per unit
= $1,330
Hence, the amount that added to estimated liability is $1,330
The same is to be considered
The total amount which is to be added to the total estimated repairs for Boris Inc. will be $1330. This amount is calculated as per the instructions given in the query.
Boris sold 800 units of a product so it did sales of $7,20,000 as the cost per unit was $900. It has also been provided that the total amount to be calculated will be 3% of the total sales for the month of July.
The calculation further becomes simpler as there would be 3% defective products out the 800 units sold. This can be illustrated as below[tex]3=\frac{x}{800} * 100[/tex]
[tex]x=\frac{2400}{100}[/tex]
[tex]x=24[/tex]
Therefore we know that 24 units will turn out to be defective. So, the total expected liability also known as the contingent liability of Boris Inc. will be as under[tex](24-5 )* 70= 1330[/tex]
Here we have deducted the cost of 5 units in the calculation as 5 units have already been detected as defective and their liability has occurred. So, only 19 units are multiplied by the cost of repair of such products.Hence, Boris Inc. will have to ascertain that their estimated contingent liability is $1330 after multiplying the 3% of units sold with the cost of repair.
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**ECONOMICS** A high level of education is most likely to lead to:
A. a lower overall income.
B. higher medical costs.
C. a higher unemployment rate.
D. a lower unemployment rate.
Answer:
D. a lower unemployment rate.
Explanation:
income-generating activity. It can be either full-time or part-time. One can be employed by a private firm, the government, or be self-employed.
A higher level of education equips an individual with the skills needed to get employed. Employers demand a certain level of education to hire workers. The skills to go into self-employment can be acquired through education. Therefore, the more people are educated, the higher the chances of being employed, which translates to a low unemployment rate.
Answer:
d
Explanation:
The value of a p value. In a critical commentary on the use of significance testing, Lambdin (2012) explained, "If a p < .05 result is ‘significant,’ then a p = .067 result is not ‘marginally significant’" (p. 76). Explain what the author is referring to in terms of the two decisions that a researcher can make.
Answer:
The author is referring to the acceptance or rejection of the null hypothesis because of significance testing.
Explanation:
In significance testing, if the result is statistically significant with p < 0.05, the conclusion is that it is not probably caused by chance. Since statistical significance indicates a strong evidence against the null hypothesis, the null hypothesis is rejected by the researcher, and the alternative hypothesis is accepted. But, if the p = 0.67, the result is said to be not marginally significant, and the null hypothesis is not rejected. These two conclusions mean that the researcher's rejection or acceptance of a null hypothesis is decided by a thin margin, and this is why wrong conclusions can be made at times.
The Fresh Fish sushi restaurant opened a year ago in Mahwah, NJ. Assume the sushi market operates in perfect competition and the timeframe is the short run. Suppose sushi restaurants are earning economic profits. New competitors will ___ the market; the overall quantity of sushi available in Mahwah will ___ and Fresh Fishes share of the market will ___
Incomplete question. The options:
a. Enter, decrease, increase
b. Enter, increase, decrease
c. Enter, increase, increase
d. Exit, decrease, decrease
Answer:
b. Enter, increase, decrease
Explanation:
What happens basically in this scenario is what we find in real life when a company launches a very successful product or service, other existing or previously not existing companies may begin to offer the same type of service (eg Uber's ride-sharing service).
So as The Fresh Fish makes economic profits, this will attract new competitors to enter the sushi market; thereby making the overall quantity of sushi available in Mahwah to increase because of the increase in sellers and Fresh Fishes' share of the market will decrease.
Luker Corporation uses a process costing system. The company had $162,500 of beginning Finished Goods Inventory on October 1. It transferred in $839,000 of units completed during the period. The ending Finished Goods Inventory balance on October 31 was $160,200. The entry to account for the cost of goods sold in October is:
Answer and Explanation:
The journal entry for cost of goods sold is as follows:
Cost of goods sold Dr $841,300
To Finished goods inventory $841,300
(Being the cost of goods sold is recorded)
The value of cost of goods sold is
= $162,500 + $839,000 - $160,200
= $841,300
Here the cost of goods sold is debited as it increased the expense while the finished goods inventory is credited as it decreased the assets
The information technology department is frustrated because they are constantly training one group on the same issue. The department manager reports it is the ________ to learn the system and not expect repetitive training. Group of answer choices
Answer:
users' responsibility.
Explanation:
Training is the process in which employers provides employees with specific, identifiable knowledge and skills for use in their present jobs.
Generally, organizations should ensure they continually train their employees in different areas (skills) so they don't lag behind and to close the gap between rapid technological innovation.
Also, an instructional design process can be defined as a strategic model which typically involves determining the needs of the employees (learners or trainees) for the development of learning goals, objectives, experiences and the design and organization of assessments in order to enhance the quality of information and instructions.
In this scenario, the information technology department is frustrated because they are constantly training one group on the same issue. The department manager reports it is the users' responsibility to learn the system and not expect repetitive training.
This ultimately implies that, once an employee has undergone a training sponsored by his or her employer, it is very important that he or she devotes more time to learning to perfection rather than being trained on the same skill over and over again.