The functional currency of bertrand, inc.’s irish subsidiary is the euro. bertrand borrowed euros as a partial hedge of its investment in the subsidiary. since then, the euro has decreased in value. bertrand’s negative translation adjustment on its investment in the subsidiary exceeded its foreign exchange gain on its euro borrowing. how should bertrand report the effects of the negative translation adjustment and foreign exchange gain in its consolidated financial statements?

Throne technical university is looking for three people to work in its plant-biology laboratory. the hiring manager is finding that the most suitable job candidates live in other countries and are not willing to move to the city where the university is located. which situation is the university facing? a. lack of flexible workforce b. surpluses in labor talent c. an appearance of quota systems d. deficits in minimum wage demands

Croy inc. has the following projected sales for the next five months: month sales in units april 3,850 may 3,875 june 4,260 july 4,135 august 3,590 croy’s finished goods inventory policy is to have 60 percent of the next month’s sales on hand at the end of each month. direct material costs $2.50 per pound, and each unit requires 2 pounds. raw materials inventory policy is to have 50 percent of the next month’s production needs on hand at the end of each month. raw materials on hand at march 31 totaled 3,741 pounds. 1. determine budgeted production for april, may, and june. 2. determine the budgeted cost of materials purchased for april, may, and june. (round your answers to 2 decimal places.)

The 2005 book, the world is flat, discusses a. economic globalization b. environmental damage to the planet c. columbus and the history of exploration d. popular misconceptions