At December 31, 2019, Shiga Naoya Corporation had the follow-ing stock outstanding.10% cumulative preferred stock, $100 par, 107,500 shares $10,750,000Common stock, $5 par, 4,000,000 shares 20,000,000During 2020, Shiga Naoya did not issue any additional common stock. The following also occurred dur-ing 2020.Income from continuing operations before taxes $23,650,000Discontinued operations (loss before taxes) $3,225,000Preferred dividends declared $1,075,000Common dividends declared $2,200,000Effective tax rate 17%Compute earnings per share data as it should appear in the 2020 income statement of Shiga Naoya Corporation.

Ajustification for job training programs is that they improve worker productivity. suppose that you are asked to evaluate whether more job training makes workers more productive. however, rather than having data on individual workers, you have access to data on manufacturing firms in ohio. in particu- lar, for each firm, you have information on hours of job training per worker (training) and number of nondefective items produced per worker hour (output). (i) carefully state the ceteris paribus thought experiment underlying this policy question. (ii) does it seem likely that a firm’s decision to train its workers will be independent of worker characteristics? what are some of those measurable and unmeasurable worker characteristics? (iii) name a factor other than worker characteristics that can affect worker productivity. (iv) if you find a positive correlation between output and training, would you have convincingly established that job training makes workers more productive? explain.

According to this excerpt, a key part of our national security strategy is

Capital financial corporation will lend 90 percent against account balances that have averaged 30 days or less; 80 percent for account balances between 31 and 40 days; and 70 percent for account balances between 41 and 45 days. customers that take over 45 days to pay their bills are not considered acceptable accounts for a loan. the current prime rate is 16.50 percent, and capital charges 3.50 percent over prime to charming as its annual loan rate. a. determine the maximum loan for which charming paper company could qualify.