Data privacy statements on an organization's website satisfy the notice/awareness fair information practice principle.
Data privacy specializes in issues related to gathering, storing, and preserving information, in addition to information transfers within relevant rules and legal guidelines, together with GDPR and HIPAA. Facts security is the protection of information in opposition to unauthorized get right of entry to, loss, or corruption at some point of the records lifecycle.
The fair information practice principles are the framework for privateness policy on the branch of hometown protection. The "FIPPs" offer the foundational standards for privateness coverage and guideposts for or her implementation at DHS. The FIPPs Factsheet presents examples of how the FIPPs are applied at DHS
The FTC has been studying online privacy issues because 1995, and in its 1998 file, the commission defined the widely universal fair information exercise concepts of notice, desire, access, and security.
Learn more about Data privacy here brainly.com/question/27034337
#SPJ4
consider a system of sequential tasks along a single path. the processing time of a non-bottleneck resource is reduced. then we can most clearly conclude that for this system
Consider a system of sequential tasks along a single path. The processing time of a non-bottleneck resource is reduced. then we can most clearly conclude that for this system is average inventory will increase.
Consider a serial sequence of assignments. The processing period of a non-bottleneck resource is reduced. Then we can simply infer that the average inventory will increase. inventory can moreover increase if the supply of the product is decreased while demand stays relatively constant.
Within the responsibilities view, you could speedy look for tasks either by precis or with the aid of category. searching by way of summary: click on the quest icon to enlarge the drop-down list. choose the search situation from the list.
Genuinely press Ctrl+Shift+escape to your keyboard to carry up the assignment manager. on the keyboard, press "Ctrl + Alt + Delete," and you will see a few alternatives. To open a project manager, pick out "venture supervisor." To open the challenge manager, proper-click on the start button on the taskbar.
Press Ctrl+Alt+Delete, and select task supervisor. From the beginning display, kind “mission” (assignment manager will display up in apps listing) then hit enter. From the computer, properly click on the challenge bar and pick out “challenge supervisor” from the context menu.
Learn more about tasks here https://brainly.com/question/24662469
#SPJ4
how would you expect judge oh to rule in a case where a toy manufacturer is being sued for producing a toy that led to the death of an infant when the infant swallowed the tiny colored beads that were an important part of the toy?
Because the company disregarded its obligation to the weak, I anticipate Judge Oh to decide in favor of the parents of the deceased infant.
What is an obligation?To uphold the law or morality, one must behave in a particular way. Obligations and other restrictions limit freedom. Those who are required to fulfill responsibilities can choose to do so voluntarily. There is responsibility when there is a choice between what is morally right and evil. There are also duties that apply in other situations and are classified as normative behavior. These include social obligations, religious obligations, political obligations, and perhaps obligations of etiquette. Even though some people have obligations for other reasons, such as tradition or societal responsibilities, these obligations are frequently legally binding and can result in consequences if broken.
To learn more about obligation ,visit:
https://brainly.com/question/24788006
#SPJ4
the manager of the customer service division of a major consumer electronics company is interested in determining whether the customers who have purchased a blu-ray player made by the company over the past 12 months are satisfied with their products.
Values from a discrete variable are used.
Counting discrete variables takes a certain amount of time. You could, for instance, count the coins in your pocket. The money in your bank account is countable. You might also tally up the sums in each person's bank accounts. Although counting that final item can take some time, it is still a countable item.
Discrete variable examples include: Years of education, Total goals scored in a soccer match, How many red M&Ms are in a candy jar?, after ten coin tosses, the number of times a coin lands on heads, You can count the finite number of possible values for each of these variables. These are instances of discrete variable.
To learn more about Discrete variable here
https://brainly.com/question/13339063
#SPJ4
The american society for quality has a two part definition of quality. One perspective on quality is a product or service free from deficiencies; the product performs as intended. This is the ____________ perspective on quality.
The American Society for Quality defines quality in two parts. One definition of quality is a product or service that is devoid of flaws and functions as planned. This is the quality conformance viewpoint.
The capacity of a product, service, or process to fulfill particular design requirements established by the manufacturer is referred to as conformance quality.
It determines how close a product, service, or process comes to matching design standards.
Market, technology, labor, materials, cost, and management are the primary elements that might influence the quality of compliance of a product, service, or process.
To learn more about conformance of quality: brainly.com/question/14615134
#SPJ4
2. Lazaro Lopez, a store manager, has a gross weekly income of
$721.15. His earnings to date for this year total $25,240.25. How
much is deducted from his paycheck this week for Social
Security? How much for Medicare?
Lazaro Lopez, a store manager, has a gross weekly income of
$721.15. His earnings to date for this year total $25,240.25. His Social security and Medicare deducted are as follows:
Weekly social security deducted is = $721.15*0.062= $44.71
Annual Medicare deducted = 25,240.25*0.0145= $365.1
What is Gross income ?The sum of an individual's earnings before taxes or other deductions is their gross income, which is sometimes referred to as their gross pay on a paycheck. This covers earnings from all sources, not only work, and is not restricted to earnings in cash; it also covers earnings from the receipt of goods or services.
Hence, Social Security deducted is $44.71 and Medicare deducted is $365.1.
Learn more about Gross income here:
https://brainly.com/question/26479727
#SPJ1
buchanan corp. is refunding $15 million worth of 11% debt. the new bonds will be issued for 8%. the corporation's tax rate is 37%. the call premium is 10%. what is the net cost of the call premium after taxes?
The bond coupon rate is the total interest rate that is used to calculate periodic charges made to bondholders. The bond coupon rate is further than the yield to maturity.
Net cost call premium = $567,000
Bond coupon rateOption, D is correct.
The net expense of the call premium after taxes is $567,000.
Net cost call premium = Debt x Call premium x (1 - Tax rate)
Net cost call premium = $9,000,000 x 10% x (1 - 37%)
Net cost call premium = $900,000 x 0.63
Net cost call premium = $567,000
To know more about the bond coupon rate visit the link
https://brainly.com/question/22504216
#SPJ4
Freedom of ensures that entrepreneurs and private businesses are free to obtain and use economic resources to produce their choice of goods and services.
Freedom ensures that entrepreneurs and private businesses are free to obtain and use economic resources to produce their choice of goods and services freedom of enterprise.
Entrepreneurial freedom means that entrepreneurs and businesses have the freedom to procure and use resources, manufacture products of their choice, and sell those products in markets of their choice. Capital resources are described as resources in the form of infrastructure, machines, and tools that enable the processing of inputs.
A market economy requires little government intervention and allows private property to direct all business decisions related to the company's operations. This type of economic resource leads to increased efficiency, productivity, and innovation. Review of the world population. "Market Economy 2022.
Learn more about the economic resources at
https://brainly.com/question/11983306
#SPJ4
as a securities dealer, patrick is able to easily know and compare the prices of stocks, which are now consolidated in a national market system. which federal regulation established this process?
As a securities dealer, Patrick is able to easily know and compare the prices of stocks, which are now consolidated in a national market system. The Securities Act Amendments of 1975 is the federal regulation that established this process.
According to the Securities Act Amendments, neither a municipal securities issuer nor an employee of a municipal securities issuer acting in the course of his official duties shall be deemed to be a municipal securities dealer for the purposes of the Act's regulatory purposes by reason of the purchase or sale of securities. In order to ensure greater financial transparency and accuracy and less fraud or manipulation, the Securities Exchange Act of 1934 (SEA) was developed to regulate securities transactions on the secondary market, after the issue. Companies subject to the Securities Exchange Act and whose securities are held by more than 500 owners are required to submit annual and other periodic reports to the SEC.
Learn more about Securities Act Amendments brainly.com/question/20383549
#SPJ4
what is the purpose of money? it makes trading goods and services more efficient. it gives the government a way to track consumer habits. it provides the society a national symbol of pride. it keeps the nation from experiencing a depression.
The purpose of money makes trading goods and services more efficient.
Money is the recognized and used medium of exchange for all business dealings in a certain economy. Prior to the invention of money, bartering served as the primary medium of transaction.
However, it was challenging to estimate the worth of the objects that would be swapped. Money establishes a standard for prices based on the market value of the product, which improves the efficiency of trading such commodities and services.
The primary purpose of money is to serve as a medium of exchange for transactions. Without money, all transactions would have to be made through direct exchange of one commodity or service for another, or barter.
Learn more about money here:
https://brainly.com/question/22984856
#SPJ4
The beginning merchandise inventory plus cost of goods sold equals the cost of goods available for sale during the period. True or false?.
The correct answer is false
The value of things in stock—whether they are finished products or raw materials that are prepared for sale—that are intended to be resold to consumers is referred to as merchandise inventory. Consider it as a holding account for stock that will shortly be sold. The most significant asset for ecommerce business owners is their inventory, which is recorded on the balance sheet of the company at the conclusion of each accounting period or fiscal year. Any items intended for resale, whether they are in route from the supplier, in the possession of the retailer, or housed in a warehouse or distribution center and waiting to be sold, are considered to be part of the merchandise inventory.
To know more about merchandise inventory refer to https://brainly.com/question/22234541
#SPJ4
emma has decided that she needs to assess the risk and return of buying an extended warranty for her new laptop for school. which of these practical questions should she ask herself to assess the risk? select three options.will the warranty cover the cost of any physical damage?should i buy a different model?would it be better for me to buy a desktop computer?is the cost of re
The practical questions should she ask herself to assess the risk are-
Will the warranty cover the cost of any physical damage?Is the price of the replacement item less than the price of the warranty?Does the warranty, at an additional cost, make the laptop profitable?What is Risk?Risk refers to a situation in which an individual recognizes an element of danger or harm that damages the value of an object. This risk can be avoided by taking preventive measures.
The above-mentioned question she should ask her before buying her a new laptop will help her to assess the risk and prevent any kind of trouble.
She should only buy the laptop if the warranty covers all the elements otherwise she should move to some other options available.
Learn more about risk, here:
https://brainly.com/question/27754423
#SPJ4
The incomplete question is-
Emma has decided that she needs to assess the risk and return of buying an extended warranty for her new laptop for school. Which of these practical questions should she ask herself to assess the risk?A. Will the warranty cover the cost for any physical damage?B. Will the laptop likely have technical issues?C. Should I buy a different model?D. Would it be better for me to buy a desktop computer?E. Is the cost of replacement less than the cost of the warranty?F. Is this the best laptop available?G. Is the laptop worth the extra expense of the warranty?
there is some concern that increased use of could prompt the need for legislation protecting employee privacy rights.
There is some concern that increased use of electronic databases could prompt the need for legislation protecting employee privacy rights.
An electronic database is a computer-based collection also listing of the information. Through this the information can be searched in a fast and easy manner.
Electronic databases held organized collections of data, or information, which is thus stored in a computer in a readable form. So sometimes, the increased use of electronic databases might probably prompt the need for legislation which protects employee privacy rights.
Hence, the electronic databases can make it easier to search, query, filter and retrieve required data.
To learn more about legislation here:
https://brainly.com/question/13672467
#SPJ4
juliana was assigned to analyze the process her company uses to write proposals. she worked on her report for more than a month. rashmi in the marketing department and john in the finance department gave juliana a lot of information and had several meetings with her. juliana placed an acknowledgments section in her report, where she thanked rashmi and john. what standard best explains juliana's decision to acknowledge her colleagues?
The best standard explains Juliana's decision to acknowledge her colleagues is;
CareCARE (Cooperative for Aid and Relief Anywhere, formerly the Co-operative Remittance of America to Europe) is a leading international humanitarian organization undertaking international development and emergency relief projects. long-term. Founded in 1945,
CARE is a non-governmental, unbiased, and non-governmental organization. It is one of the largest and oldest humanitarian aid organizations focused on eradicating poverty in the world. Operating in 104 countries, CARE reported supporting 1,349 humanitarian and poverty relief projects, reaching more than 92.3 million people directly and 433.3 million people indirectly.
CARE programs in developing countries address various issues, including emergency response, food security, water and sanitation, economic development, climate change, agriculture, education, and health.
learn more about Care here; https://brainly.com/question/24452126
#SPJ4
comparing the life of a company president or ceo with a dishwasher or taxi driver shows us glaring examples of .
Comparing the life of a company president or CEO with a dishwasher or taxi driver shows us glaring examples of social inequality.
A taxi driver is a person whose job is to carry passengers to their destinations in exchange for payment. A taxi driver is a licensed professional who drives customers to their places of choice in a taxi cab. They receive a fare for moving people, which varies with the length of the taxi cab ride.
A good driver smoothly steers, brakes, changes gears, and accelerates. Additionally, smooth driving puts much less strain on a car's mechanical components, preventing unneeded and inconvenient failures. Taxi drivers should practice defensive driving while they are on the road.
Learn more about taxi drivers here:
https://brainly.com/question/23936041
#SPJ4
the roof of a property cost $10,000. the economic life of the roof is 20 years. assuming the straight-line method of depreciation, what is the depreciated value of the roof after 3 years?
The depreciated value of the roof after 3 years is $8,500.
What is the depreciated value of the roof?Depreciation is the method used to expense the cost of an asset. The straight-line method allocates the same depreciation expense for each of the useful life of the asset.
Straight line depreciation expense = (Cost of asset - Salvage value) / useful life
$10,000 / 20 = $500
Depreciation expense in 3 years = $500 x 3 = $1,500
Depreciated value = $10,000 - $1,500 = $8,500
To learn more about straight line depreciation, please check: https://brainly.com/question/6982430
#SPJ1
you look at real estate ads for houses in naples, florida. there are many houses ranging from $200,000 to $500,000 in price. the few houses on the water, however, have prices up to $15 million. the distribution of house prices will be
Right-skewed with potential outliers.
What are outliers?An outlier is an observation in a population-based random sample that deviates abnormally from other values. In a way, this definition defers to the analyst's (or a consensus process') judgment as to what constitutes aberrant behavior.
a value in a set of data that "lies outside" (is much smaller or greater than) the majority of the other values. For instance, both 3 and 85 are "outliers" in the scores 25, 29, 3, 32, 85, 33, 27 and 28.
It's worthwhile to read Outliers. It entertains you, questions the status quo, and provokes thought. It helps you become more aware of your surroundings and the effects that culture and the environment have on your ability to succeed.
To learn more about outliers from the given link:
brainly.com/question/26958242
#SPJ4
the total book value of wtc’s equity is $10 million, and book value per share is $20. the stock has a market-to-book ratio of 1.5, and the cost of equity is 15%. the firm’s bonds have a face value of $7 million and sell at a price of 110% of face value. the yield to maturity on the bonds is 6%, and the firm’s tax rate is 21%. what is the company’s wacc?
The weighted average cost of capital (WACC) of company is - 12.06%.
Debt market value (D) = 1.1*$7m = $7.7m
Equity market value (E) =1.5* $10m = $15m
Sum of equity and debt value (V) = $22.7
Current tax (Tc) = 0.21
Equity cost (Re) = 0.15
Debt cost (Rd) = 0.10
WACC = [(E/V) x Re] + [(D/V) x Rd x (1 - Tc)]
= [15/22.7*0.15] + [7.7/22.7*0.10*(1-0.21)]
= 0.099 + 0.2765
= 0.12665*100
= 12.66%
The weighted average cost of capital (WACC) is a measure of the average costs that businesses incur when financing capital assets. Long-term liabilities and debts such as preferred and common stocks and bonds that companies pay to shareholders and capital investors are examples of capital costs. The WACC, as opposed to measuring capital costs, takes the weighted average of each source of capital for which a company is liable.
Learn more about weighted average cost of capital (WACC) here:
https://brainly.com/question/28042295
#SPJ4
delegate tasks so that a subordinate can see a project or assignment through to completion; allow time to get the task done.
Answer:
well if you look here it three times two times four times six
in addition to independent auditors that audit financial statements, there are several other types of auditors. independent auditors generally perform financial statement audits; internal auditors perform operational audits; and governmental auditors (e.g. irs auditors) generally perform compliance audits.
Independent-Audit Financial Statements / Financial Statement Auditors
Audit the Company they work for / Internal Auditors
Report to Congress or Municipal Governments / Governmental Auditors
Enforce Federal Tax Laws only / IRS Auditors
Who are auditors?
A company's efficiency is monitored by auditors, who evaluate its financial activities. They are responsible for monitoring cash flow from start to finish and making sure that an organization's funds are correctly accounted for.
An auditor's primary responsibility in the case of public firms is to assess the conformity of financial statements with widely accepted accounting principles (GAAP). In order to fulfill this need, auditors examine financial information, operational aspects of a business, and accounting data while taking thorough notes on each step of the process, known as an audit trail.
Learn more about auditors
https://brainly.com/question/24317218
#SPJ4
the eip3 phaseout range for taxpayers using the single filing status is: $70,000 to $80,000. $75,000 to $80,000. $80,000 to $85,000. $75,000 to $85,000.
The $75,000–$80,000 eip3 phaseout range applies to taxpayers using the single filing status.
A taxpayer is a person or a company that must pay taxes to the federal, state, or municipal governments. Governments mostly derive their income from taxes on both citizens and businesses. Individual taxpayers must typically file and pay both federal and state tax returns each year in the US. While companies must also submit yearly returns, they typically budget for and make recurring anticipated tax payments throughout the year.
Governments at all levels—federal, state, and local—legislate and enforce the U.S. tax code. The major governmental body responsible for enforcing the actualized income tax laws for both individuals and taxpayer is the Internal Revenue Service (IRS).
Implementing and enforcing localized taxes, such as sales taxes and property taxes, falls under the purview of state and municipal revenue agencies. Both individuals and taxpayer need to be aware of their tax responsibilities because failing to pay required taxes can result in fines or other legal measures.
Learn more about taxpayer here
https://brainly.com/question/14782474
#SPJ4
What should the West be doing to keep healthy economies? What are their options?
To keep healthy economies, the West should consider a range of options, including increasing investment in education and infrastructure, promoting innovation and entrepreneurship, implementing sound fiscal policies, and pursuing free trade agreements.
These measures can help to boost productivity, create jobs, and enhance competitiveness in a globalized economy.
One key area of focus should be education and skills training. Investing in education and vocational training can help to develop a skilled workforce that is better equipped to meet the demands of the modern economy. Additionally, infrastructure investments can help to enhance connectivity, reduce transportation costs, and improve access to markets.
Innovation and entrepreneurship are also critical drivers of economic growth. The West should prioritize policies that encourage and support new business creation, research and development, and the adoption of new technologies.
Finally, sound fiscal policies, including responsible debt management and balanced budgets, are essential for maintaining economic stability and growth. Pursuing free trade agreements can also help to boost international trade and investment, while promoting competition and innovation. By implementing these measures, the West can create a strong foundation for long-term economic success and prosperity.
For more such questions on, investment :
https://brainly.com/question/30894716
#SPJ11
economists argue that rent control is a highly efficient way to help the poor raise their standard of living.
Economists argue that rent control is a highly efficient way to help the poor raise their standard of living. The statement is False.
What is Economists?An economist refers an individual who possesses deep knowledge about the connection between the production that takes place with the help of resources and the output received to determine the growth.
Rent control is a highly efficient way to help the poor raise their standard of living is False. The quantity of legal rise would be limited by rent control, and most landlords support these rules.
Therefore, the statement is False.
Learn more about Economists, here:
https://brainly.com/question/13372876
#SPJ4
economists argue that rent control is a highly efficient way to help the poor raise their standard of living. True/False.
what are the major waves of change that are part of the challenges of managing a business in the new competitive landscape? (choose every correct answer.)
what are the major waves of change that are part of the challenges of managing a business in the new competitive landscape?
1. The importance of knowledge and ideas
2. Globalization
3. Technological change
4. Collaboration across organizational boundaries
What is new competitive landscape?
The technology revolution and growing globalization have mainly contributed to the development of a new competitive landscape. Firms are experiencing strategic discontinuities that are changing the nature of competition.
Therefore,
1. The importance of knowledge and ideas
2. Globalization
3. Technological change
4. Collaboration across organizational boundaries
To learn more about new competitive landscape from the given link:
https://brainly.com/question/14618457
#SPJ4
Vicky keeps a close eye on her company’s internal and external environment to discover possible opportunities for new products and to discern possible threats from the competition. In which activity is vicky engaged?.
Vicky keeps a close eye on her company’s internal and external environment to discover possible opportunities for new products and to discern possible threats from the competition. Vicky is engaged in SWOT analysis.
All the bodily environments on the planet are known as the surroundings. The environment includes the entirety living and everything nonliving. The nonliving part of the surroundings has three essential parts: the surroundings, the hydrosphere, and the lithosphere.
Surroundings especially include ecosystems, hydrosphere, lithosphere, and biosphere. However, it may be more or less divided into two types which include (a) Microenvironment and (b) Macro surroundings. it may also be divided into other sorts inclusive of (c) physical and (d) Biotic surroundings.
Learn more about environment here:https://brainly.com/question/17413226
#SPJ4
jeffrey's mom specifically asked for a cip cast iron pan for her birthday. as jeffrey scanned the stock in two department stores, he found ten different brands, none of which were cip. when he found cip in a kitchen specialty shop, he was challenged to tell the difference between his mom's choice and the others. he was reminded of his business class, in which he learned about competition, where many sellers may be offering very similar products. through various means, each seller differentiates his product from the competition. multiple choice perfect oligopolistic limited monopolistic
He was reminded of his business class, in which he learned about monopolistic competition.
Business is the interest of creating one's dwelling or earning profits by way of generating or shopping for and selling merchandise. it's also "any hobby or corporation entered into for profit."
A business enterprise is described as a business enterprise or enterprising entity engaged in industrial, commercial, or expert sports. companies can be for-income entities or non-profit companies. commercial enterprise sorts variety from confined liability companies to sole proprietorships, groups, and partnerships.
The definition of business is an career or exchange and the acquisition and sale of services or products to make a earnings. An instance of enterprise is farming. An example of business is a house sale.
Learn more about business here:https://brainly.com/question/24553900
#SPJ4
which pdp plan is designed for customers who are receiving extra help and need basic protection? quizlet
Secure Rx PDA plan is designed for customers who are receiving extra help and need basic protection. Secure Rx is a blockchain-based architecture for an electronic prescription system that tracks opioid use. Secure Rx is a cloud-based, third-generation prescription printing program. Prescriptions printed on plain paper can easily be enhanced with fraud-resistant, anti-tamper protection.
Every printed Secure Rx meets or exceeds CMS requirements. Under fault conditions, the protection devices must operate within a certain time frame. The most frequent approach for validating circuit disconnection is to do an earth fault loop impedance test, albeit this may raise the risk of coming into touch with live items accidentally.
To learn more about protection, click here.
https://brainly.com/question/17536354
#SPJ4
as monitors, managers are constantly scanning the environment for information, talking with liaison contacts and subordinates, and receiving unsolicited information.
True. As monitors, managers constantly scan the environment for information, talking with liaison contacts and subordinates, and receiving unsolicited information.
A manager's responsibility as a process and activity monitor is to constantly scan and supervise the flow of information into the company. Managers must collect, analyze, store, and distribute a wide range of information. As a result, they are information resource centers, frequently storing large amounts of data in their own heads, quickly transitioning from gathering to disseminator roles.
As monitors, managers constantly scan the environment for information, talking with liaison contacts and subordinates, and receiving unsolicited information. This information is passed down orally as gossip, speculation, or hearsay. Managers direct privileged information to subordinates who would not otherwise have access to it. Managers must decide not only who should obtain such information.
To learn more about managerial information roles: brainly.com/question/28125864
#SPJ4
patrick creates an innovative product using recycled water bottles. what type of entrepreneurship trend is this considered?
patrick creates an innovative product using recycled water bottles. He will consider Green entrepreneurship trend
Entrepreneurship
Entrepreneurship is the process of creating or extracting economic value. According to this definition, entrepreneurship is defined as "change," often involving risk above what is normally faced when beginning a business and may contain values other than monetary ones. An entrepreneur is a person who establishes and/or invests in one or more enterprises, assuming most of the risks and reaping the majority of the gains.
To learn more about Entrepreneurship
https://brainly.com/question/22477690
#SPJ4
business process blank attempts to understand and measure the current process and make performance improvements accordingly.
Business process improvement aims to comprehend and evaluate the existing procedure so that performance can be improved accordingly.
The correct option is C.
Business process improvement(BPI):Business process improvement (BPI) is an exercise wherein enterprise leaders examine their business processes to find areas where they can boost their accuracy, efficacy, and efficiency, and then make adjustments within the processes to achieve these improvements.
What is a good illustration of process improvement?One of the best cases of process improvement initiatives focuses on waste. You can speed up production and deliver higher-quality results specifically by locating and eliminating wasteful areas within your processes. Utilizing Lean principles is one of the effective ways to reduce waste.
To know more about Business process improvement visit:
https://brainly.com/question/14979506
#SPJ4
I understand that the question you are looking for is:
What attempts to understand and measure the current process, and make performance improvements accordingly?
a. Customer facing process
b. Business process reengineering
c. Business process improvement
d. Business process management
donor a gave the nonprofit a cash gift of $40,000 in june, telling the nonprofit the gift could not be used until the next fiscal year.
Net assets with donor restrictions are to be journalized as:
Dr Cash A/c 40,000
Cr Contribution revenue A/c 40,000
A restricted fund contains some amount of money which a donor has decreed that it can be used only for a specific purpose.
If the money is temporarily restricted, any excess will become unrestricted once the purpose is fulfilled. If the money is permanently restricted then it should be kept intact in the form of an endowment which is usually in perpetuity, and only the interest earned by investing the endowment could be spent in service of the purpose.
To know more about restricted funds here:
https://brainly.com/question/15232909
#SPJ4