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NEW QUESTION: 1
Which THREE of the following are benefits of integrated reporting?
A. Reduce the amount of work that is required to produce the report and accounts.
B. Improve short term decision making.
C. Support integrated decision-making.
D. Promote an understanding of the interdependencies of capitals.
E. Improve the quality of information available to the providers of financial capital.
Answer: C,D,E
NEW QUESTION: 2
ある会社は最近、コールセンターを別の国に移動することでお金を節約できることを発見しました。同社はコールセンターサービスの契約を締結した。これは、次のタイプの組織変更のどれですか？
A. 事業の分割/分割
B. ビジネスプロセスの変更
C. アウトソーシング
D. 移転
Answer: D
NEW QUESTION: 3
Which of the following statements is correct?
A. If the cost of capital is relatively high, this will favor larger, longer-term projects over smaller, shorter term alternatives because it is good to earn high rates on larger amounts over longer periods.
B. The NPV and IRR methods use the same basic equation, but in the NPV method the discount rate is specified and the equation is solved for NPV, while in the IRR method the NPV is set equal to zero and the discount rate is found.
C. Because discounted payback takes account of the cost of capital, a project's discounted payback is normally shorter than its regular payback.
D. If the cost of capital is less than the crossover rate for two mutually exclusive projects' NPV profiles, a NPV/IRR conflict will not occur.
E. If you are choosing between two projects which have the same life, and if their NPV profiles cross, then the smaller project will probably be the one with the steeper NPV profile.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
This statement reflects exactly the difference between the NPV and IRR methods.