On december 31, 2020, vaughn manufacturing granted some of its executives options to purchase 181000 shares of the company’s $10 par common stock at an option price of $50 per share. the black-scholes option pricing model determines total compensation expense to be $1353900. the options become exercisable on january 1, 2021, and represent compensation for executives’ services over a three-year period beginning january 1, 2021. at december 31, 2021 none of the executives had exercised their options. what is the impact on vaughn’s net income for the year ended december 31, 2021 as a result of this transaction under the fair value method?

The  impact on Vaughn’s net income for the year ended December 31, 2021 as a result of this transaction under the fair value method is a $ 451.300 decrease.

Explanation:

Fair value option is 1.353.900

Life option 3 years

Total compensation expense should be recognized as expense by the company over the life of the option.

1.353.900/3 = 451.300

multiculturalism is a particular subject of debate in certain european nations that are associated with the idea of a single nation within their country. critics of multiculturalism may argue against cultural integration of different ethnic and cultural groups to the existing laws and values of the country.

so yes, multiculturalism can (and usually does) result in the host country/continent losing its culture, identity and linguistics, especially due to the raw numbers of demographic transitions.

explanation: