Suppose you are the only owner of a chain of coffee shops near universities. your current cafes are doing well, but you are interested in starting a fine-dining restaurant you decide to use the cash generated from your existing business to enter into a new business. your accountant provides you with the following data on your current financial performance: financial update as of june 15 your existing business generates s 123,000 in ebit. the corporate tax rate applicable to your business is 35%. the depreciation expense reported in the financial statements is $23,429. you don't need to spend any money for new equipment in your existing cafes; however, you do need $18,450 of additional cash. you also need to purchase $9,840 in additional supplier such is cloth table clothes and napkins, and more formal tableware - on credit. it is also estimated that your accruals, including taxes and wages payable, will increase by $6,150.

Which of the following statements accurately describes how costs and benefits are calculated?

Who is better at multi-tasking? in business, employees are often asked to perform a complex task when their atten-tion is divided (i.e., multi-tasking). human factors (may 2014) published a study designed to determine whether video game players are better than non–video game play-ers at multi-tasking. each in a sample of 60 college stu-dents was classified as a video game player or a non-player. participants entered a street crossing simulator and were asked to cross a busy street at an unsigned intersec-tion. the simulator was designed to have cars traveling at various high rates of speed in both directions. during the crossing, the students also performed a memory task as a distraction. two variables were measured for each student: (1) a street crossing performance score (measured out of 100 points) and (2) a memory task score (measured out of 20 points). the researchers found no differences in either the street crossing performance or memory task score of video game players and non-gamers. “these results,” say the researchers, “suggest that action video game players [and non-gamers] are equally susceptible to the costs of dividing attention in a complex task”

Consumers who participate in the sharing economy seem willing to interact with total strangers. despite safety and privacy concerns, what do you think is the long-term outlook for this change in the way we think about interacting with people whom we don't know? how can businesses to diminish worries some people may have about these practices?