Opportunity cost. A 6% return that you could have earned if you had made a particular investment.
What is Opportunity cost?Opportunity cost is a key idea in economics that aids people and organizations in choosing how to distribute their resources. It speaks to the price of a chance lost due to selecting one course of action over another. The value of the best alternative that was not chosen is the opportunity cost of a decision.
The opportunity cost of investing in stocks, for instance, is the 2% return you could have received from a savings account if you had $100 instead of choosing to buy a stock that returns 6%. The opportunity cost of selecting the stock in this instance is 2%.
Opportunity cost is important while making decisions in both personal and professional life. A company must weigh the value of the best alternative use of the same resources when deciding whether to engage in a new project. This is known as the opportunity cost of the investment. The corporation will have to forgo the potential earnings from the greatest alternative investment if it chooses to fund the new project.
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coca-cola has a variety of beverages to offer customers from fruit juice to carbonated sodas or bottled water. recently, sales of bottled water and fortified water have been on the rise and are expected to continue growing. in addition, coca-cola has a large market share of the bottled water market. using the bcg portfolio analysis tool, which quadrant would best describe coca-cola's brands of bottled water and fortified water?
Coca-Cola's brands of bottled water and fortified water would be considered as Stars in the BCG Portfolio Analysis, as they are market leaders with high growth potential.
Therefore the answer is A. Stars.
Based on the information given, it can be inferred that coca-cola's brands of bottled water and fortified water would be considered as "Stars" in the BCG portfolio analysis tool. This is because the sales of these products are on the rise and are expected to continue growing, and coca-cola has a large market share in the bottled water market.
The BCG matrix divides a company's portfolio into four categories based on the market growth rate and market share: Stars, Cash Cows, Question Marks, and Dogs. Stars are high growth, high market share products, and they require a significant investment in order to maintain their position. Given the rising sales and large market share, it can be assumed that coca-cola's brands of bottled water and fortified water would fall under the "Stars" category.
--The question is incomplete, answering to the question below--
"Coca-cola has a variety of beverages to offer customers from fruit juice to carbonated sodas or bottled water. recently, sales of bottled water and fortified water have been on the rise and are expected to continue growing. in addition, coca-cola has a large market share of the bottled water market. using the BCG portfolio analysis tool, which quadrant would best describe coca-cola's brands of bottled water and fortified water?
A. Stars
B. Cash Cows
C. Question Marks
D. Dogs"
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tyler, a citizen of utah, files a suit in a utah state court against seacoast sales corporation, a washington state company that does regular business in utah. utah state court would have jurisdiction over seacoast because of:
Tyler, a Utah resident, sues Virtual Sales Corporation, a Washington company that conducts business in Utah, in a Utah state court. The fact that the court has original jurisdiction indicates that this is the first time the case has been heard.
What activities are legal under US law for US persons and private companies?Commercial exploration and resource exploitation of space is legal for Americans to do, including private businesses.
The availability of various remedies can influence whether to file a lawsuit in a federal or state court where concurrent jurisdiction exists.When there is concurrent jurisdiction, the choice of whether to file a lawsuit in a state or federal court may be influenced by the availability of various remedies. Only when the defendant does a significant amount of online business in the jurisdiction is jurisdiction appropriate in a case involving Internet transactions.
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to help cover the costs of college, you start your own dj business. you are soon busy spinning records at weddings and parties of all sorts. the gigs are fun and the money is good. however, because tuition is expensive, you have not paid federal income taxes for the last three years. you recently received a notice from the irs that you are about to be audited. aware that you could face criminal liability, you seek the assistance of an attorney and an accountant. you inform each of them of your delinquency, and that, regrettably, you purposely ignore your tax obligation. following the audit, the irs charges you with tax fraud. as part of the evidence against you, the irs wants to subpoena your attorney and accountant to testify that you informed them of your intentional disregard of your tax obligation. you, of course, do not want them to testify. are conversations between an accountant and a client privileged in federal court? are conversations between an attorney and a client privileged in federal court?
The main conversation between the accountant and a client privileged in federal court was the tax obligation are the charges with tax fraud.
What is federal court?The hearing of the cases of criminal, civil, and financial scandal matters is referred to as “federal court.” There is only one power, the federal court. Conflict between the two states was settled by the federal court. District courts, circuit courts, and the Supreme Court make up the federal judiciary. The federal court is able to override the constitution.
According to the case, the federal court was the discussion of the client privileged in federal court was the proper evidence on it tax obligation, tax fraud, intentional disregard.
As a result, the significance of the federal court are the aforementioned.
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Which theory asserts that countries should simultaneously encourage exports and discourage imports?
Mercantilism theory asserts that countries should simultaneously encourage exports and discourage imports .
What is Mercantilism theory ?
By using their economy to strengthen state power at the expense of other nations, governments engaged in mercantilism.
Governments aimed to make sure that exports were more than imports and to amass money in the form of bullion (mostly gold and silver).
What constitutes mercantilism's core principles?
The primary tenet of mercantilism was that expanding exports and, consequently, commerce, served to maximize a nation's wealth and influence. It was an axiom of economics.
The colonial powers of Europe adopted it as their economic strategy. As a result, these policies frequently sparked wars and encouraged the spread of colonial rule.
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mark is an engineer who has designed a telecommunications device. he is convinced that there is a big potential market for the device. accordingly, he has decided to quit his present job and start a company to manufacture and market the device. mark purchased a machine two years ago to make experimental boards. the machine will be used to manufacture the new board. the cost of this machine is:
The Mark is an engineer-----------. The Mark purchased a machine two years ago to make experimental boards. The machine will be used to manufacture the new board. The cost of this machine is an opportunity cost.
What is the Opportunity Cost?The opportunity cost is the value of the next-best alternative when a decision is made or it's what is given up. Opportunity cost is the amount of potential gain an investor misses out on when they commit to one investment choice over another.
The optimal activity is the one that, net of its opportunity cost, provides the greater return compared to any other activities, net of their opportunity costs.
The Mark is an engineer-----------. The Mark purchased a machine two years ago to make experimental boards. The machine will be used to manufacture the new board. The cost of this machine is an opportunity cost.
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d. which country experienced the fastest recovery from the financial crisis? greece germany spain united states
Germany experienced the fastest recovery from the financial crisis.
What is financial crisis?When the value of financial assets and instruments drastically drops, a financial crisis has occurred. As a result, companies struggle to pay their debts, and financial institutions are unable to fund projects or satisfy urgent needs due to a shortage of available cash or convertible assets. A financial crisis is any of a wide range of circumstances where some financial assets unexpectedly lose a significant portion of their nominal value. Many financial crises and banking panics occurred in the late 19th and early 20th centuries, and many recessions followed these panics. Financial market crashes, whether they are widespread or limited to certain industries, housing market crashes, and bank runs are typical types of financial crises. When numerous bank depositors become panicked and attempt to withdraw, a bank run occurs.
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on march 16, complete computer service received a building with a fair market value of $3,000 in exchange for common stock. the journal entry to record this transaction would be:
The journal entry to record this transaction would be as follows:
Debit: Building (Asset) - $3,000
Credit: Common Stock (Equity) - $3,000
The journal entry is recorded to reflect the increase in the company's asset (the building) and the corresponding decrease in equity (the common stock).
The common stock represents ownership in the company and is issued in exchange for cash or other assets, such as in this case, a building.
The fair market value of the building is $3,000 and this amount is recorded as the value of the building in the company's financial records.
This value is used to determine the number of shares of common stock that will be issued in exchange for the building.
In conclusion, the exchange of a building for common stock is recorded in the company's financial records by debiting the asset (building) and crediting the equity (common stock).
The stock represents ownership in the company and is issued in exchange for assets or cash. Understanding these basic concepts is important for anyone interested in finance and accounting.
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The chapter explains that it is impossible to know whether a particular nominal interest rate is "high" or "low" because ?
The chapter explains that it is impossible to know whether a particular nominal interest rate is "high" or "low" because it all depends on the inflation rate.
What is inflation rate?
The rate of price growth over an extended period of time is known as inflation. The cost of living in a nation has increased, or prices have generally increased.
These are examples of broad measures of inflation. The Wholesale Price Index (WPI) value changed yearly by a certain percentage, which is known as inflation. It accurately gauges the increase or decrease in a basket of goods and services' prices over the course of a year.
Does inflation make sense?
Low inflation can potentially undermine the economy, even though high inflation might be bad. The Fed will adopt the opposite strategy when the economy is having trouble and inflation is too low by reducing interest rates or purchasing assets to boost cash flow.
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The most common business organizations in the United States areA.partnerships.B.sole proprietorships.C.corporations.D.franchises.
(B) Sole proprietorships are the most common type of company organization in the US. A business that is conducted and owned by just one person is known as a single proprietorship.
What do we mean by Sole proprietorships?A sole proprietorship is a type of business where the owner and the business entity are one and the same, and there is no legal distinction between them.
It is also known as a proprietorship, lone trader ship, or solo entrepreneurship.
A solo proprietor is not required to work alone and may employ staff members.
The most prevalent types of business organization are sole proprietorship in the US. A sole proprietorship is a company that is run and owned by just one person.
All losses, responsibilities, and gains belong to the sole proprietor, who also keeps all profits (subject to business-specific taxes).
The corporation has no independent legal existence; all of its assets are owned by its owner, who is likewise liable for all of the company's liabilities.
It is a "single" proprietorship rather than a partnership, which requires two or more people.
Therefore, (B) sole proprietorships are the most common type of company organization in the US. A business that is conducted and owned by just one person is known as a single proprietorship.
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The guiding principle of free economic exchange is __________ theory.
The guiding principle of free economic exchange is Karl Marx theory
What is Karl Marx social theory?Marx's theories formed a sociological perspective called conflict theory, which stated that capitalist societies were built on conflicts between the workers and the rulers. In this theory, society relies on class conflict in order to keep the wealthy in power and the poor as subjects to the governmentKarl Marx was a German philosopher during the 19th century. He worked primarily in the realm of political philosophy and was a famous advocate for communism. He cowrote The Communist Manifesto and was the author of Das Kapital, which together formed the basis of Marxism.Marxism is a left-wing to far-left method of socioeconomic analysis that uses a materialist interpretation of historical development, better known as historical materialism, to understand class relations and social conflict and a dialectical perspective to view social transformation
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what is the net increase or decrease in cash for the month ended december 31, 2022? (indicate a decrease by entering your answer as a negative number)
The cash balance increases by $12,500.To calculate the net increase or decrease in cash for the month ended December 31, 2022, we need to analyze the transactions made during the month of December.
Starting with the initial cash balance of $25,000:
a) Received $12,000 cash for providing services: Cash balance increases by $12,000.
b) Purchased a delivery truck for $10,000 cash: Cash balance decreases by $10,000.
c) Paid rent expense for December of $3,500: Cash balance decreases by $3,500.
d) Pay salaries and wages for December of $5,000: Cash balance decreases by $5,000.
e) Payed a cash dividend of $1,000 to its sole shareholder, Gina: Cash balance decreases by $1,000.
The net increase or decrease in cash for the month ended December 31, 2022 is:
$25,000 + $12,000 - $10,000 - $3,500 - $5,000 - $1,000 = $12,500
The cash balance increases by $12,500.
The proper question is " ASSETS = LIABILITIES + STOCKHOLDERS' EQUITY Cash + Land = Note Payable + Common Stock + Retained Earnings Bal., Dec
ASSETS = LIABILITIES + STOCKHOLDERS' EQUITY
Cash + Land = Note Payable + Common Stock + Retained Earnings
Bal., Dec 1 $25,000 $100,000 14,000 50,000 61,000
During the month of December, Linetti Corp recorded the following transactions:
a) Received $12,000 cash for providing services
b) Purchased a delivery truck for $10,000 cash
c) Paid rent expense for December of $3,500
d) Pay salaries and wages for December of $5,000
e) Payed a cash dividend of $1,000 to its sole shareholder, Gina.
The proper question is "what is the net increase or decrease in cash for the month ended december 31, 2022? (indicate a decrease by entering your answer as a negative number)"
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accepting an engagement to compile a financial projection most likely would be inappropriate if the projection is to be distributed to:
Accepting a contract to create a financial projection that will be given to prospective stockholders in an offering statement is probably not the best course of action.
What are the main elements that need to be taken into account when figuring out whether a financial statement amount is material?When implementing the notion of materiality, it is important to take into account its various facets, including its pervasiveness in IFRS, the value of management's use of discretion, the major users of the financial statements and the decisions they base their actions on.
What distinguishes a tiny R from a big R restatement?In order to remedy errors that were material to previously published financial statements, "big R" restatements reissue historical financial statements, and "small r" restatements reissue past period data in current period comparative financial statements.
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corporate level strategy focuses on what businesses a firm should compete in and group of answer choices how business can be managed to achieve synergy. how business can be managed to reduce synergy. how the firm can work as a stand-alone entity. how the firm can create more value by operating alone.
Corporate-level strategy focuses on what businesses a firm should compete in and how the firm can create more value by operating as a collection of businesses.
What is corporate-level strategy?Generally, Corporate-level strategy is a strategy used by a company to determine the overall direction of the organization and how best to use its resources to achieve its goals. It involves making decisions about the scope of the business, the business model and competitive positioning, the allocation of resources, and the organization of the company. Corporate-level strategies are typically long-term strategies and provide direction for operational-level strategies.
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property applies to resources that you own as an individual. group of answer choices shared private public common government
Private property applies to resources that you own as an individual.
What is resources?Resources are elements of the environment that can be used to meet human needs. Resources can be renewable or non-renewable, and can include natural resources, such as air, water, land, and vegetation, as well as human-made resources, such as energy, technology, and infrastructure. Natural resources are often used to produce goods and services that help to meet the needs of people around the world. Renewable resources, such as solar energy and wind power, can be used over and over again, while non-renewable resources, such as fossil fuels, are finite and must be used sparingly. Managing and utilizing resources responsibly is essential for protecting the environment, promoting economic growth, and meeting the needs of people everywhere.
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every organization has many resources, capabilities, and routines; however, those few things the company does really well and performs with a very high proficiency are termed
However, those few things company does really well and performs with very high proficiency are termed the distinct capabilities.
What is a capability?To execute a predetermined course of action is what is meant by a capability in the context of systems engineering. The presence of an intention depends on the capability. In addition to the defence sector, private industry also employs the phrase (e.g. gap analysis). Military planning for the DoD includes the Joint Capabilities Integration Development System. A capacity-based analysis (CBA) process that includes capability gap assessment is introduced in the "Operation of the JCIDS." A capability gap analysis basically identifies the unmet needs for capabilities. Operational Activity Model (OV-5) use is advised when performing a CGA, according to the Department of Defense Architecture Framework (DoDAF).
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Complete Question:
Every organization has many resources, capabilities, and routines; however, those few things the company does really well and performs with a very high proficiency are termed?
what forecasting technique(s) would you use if you were the iphone manager trying to figure out how many iphones to produce this year?
The Company uses judgemental methods to begin with. The Company calculates the demand using a variety of methods, including the judgmental approach.
In order to determine how many iPhone goods should be produced. They conduct a poll using this strategy using a technique known as "bottom-up." One of the simplest methods to use is straight-line forecasting; it just needs a basic understanding of math and offers demand projections of what firms might expect in hypothetical future financial situations. Straight-line forecasting is frequently employed by company that anticipate future revenue growth. The time-series method is one of the most precise methods.
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if the labor force totals 100 million persons and 90 million are actively working, then the unemployment rate is . a 1% b 5% c 10% d 90% e 11%
The unemployment rate of the given labour force of 100 million with 90 million actively working persons is equal to option c. 10%.
Total labour force is equal to 100 million
Actively working persons ( employed ) is equal to 90 million
Number of unemployment persons
= Total labour force - Employed persons
= ( 100 - 90 ) million
= 10 million
Unemployment rate =(Unemployment persons / Total labour force) × 100
Substitute the value we get,
⇒ Unemployment rate = ( 10 / 100 ) × 100
⇒ Unemployment rate = 10%
Therefore, the unemployment rate as per given labour force and working persons is equal to option c . 10%.
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which line segment would indicate the amount by which the marginal benefit of this public good exceeds the marginal cost at a certain quantity?
Marginal benefit line segment would indicate the amount by which the marginal benefit of this public good exceeds the marginal cost at a certain quantity .
What does marginal gain mean?
A consumer will only spend up to a certain amount on a supplemental commodity or service, known as the marginal benefit.
The additional satisfaction a customer experiences while purchasing the extra commodity or service is also considered a marginal advantage. With rising consumption, the marginal benefit typically declines.
What does marginal vs. total benefit mean?
The total benefits obtained during production or consumption are represented by the stock variable known as total benefit.
The additional advantage that each additional unit generates is known as the marginal benefit and it is a flow variable. A relationship exists between total and marginal benefits.
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in marketing, the effective rules of the game, the boundaries between competitive and unethical behavior, and the codes of conduct in business dealings are referred to as
Codes of conduct in business dealings are referred to as Business culture.
What is Business culture?
Business culture is the collection of normative behaviors and practices that can be seen within an organization. This includes its aims, codes of conduct, rules, processes, ethics, and values. As examples of how aesthetics and atmosphere can affect organizational culture, consider the dress code, office design, benefits program, and social calendar of a company. Although not all of these characteristics are visible, they aid employees in understanding how a company handles its staff and what to expect from working there. Low turnover and room for expansion. Management that is open and flexible. Recognition of accomplishments and success. Healthy employees' work-life balance.
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straddling is defined as multiple choice question. adding new features, services, or technologies to existing products to match a competitor. avoiding trade-offs by dropping unneeded features. increasing sustainability of a process by decreasing its costs. avoiding trade-offs by reducing the cost of a product.
The correct option is Option A
Straddling is defined as adding new features, services, or technologies to existing products to match a competitor.
In business, the term "straddling" refers to the practice of operating in multiple markets or industries simultaneously, or having a presence in both traditional and new or emerging markets.
As a tactic for keeping up with or outpacing rivals, straddling involves a corporation adding new features, services, or technology to already-existing items. With this strategy, the business may keep its present clientele while also luring new clients who are curious about the new features or services. A business can boost its competitiveness and maintain an edge over rivals in terms of product offers through straddling.
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Both common stock and preferred stock allow shareholders voting rights in the company in which they have invested.
True
False
Answer:True
Explanation:
___the principle that assets should be recorded at their original cost to the company.
This is the historical cost principle. According to the historical cost principle, assets should be valued at what they originally cost the business rather than at market value.
What is historical cost?According to the historical cost principle, assets should be valued at their original cost rather than their current market value when they are included in financial statements. When an asset was purchased, the first price paid for it is known as the historical cost. Because it offers a steady and consistent foundation for calculating and reporting assets, liabilities, and net value, this approach is frequently employed in financial accounting.
The most accurate and verifiable financial reporting metric is the historical cost, because over time fluctuations in market value are viewed as being meaningless. Companies are able to correctly capture the original cost of assets on their balance sheets by documenting assets at historical cost, giving stakeholders a clear view of the company's financial position.
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Your employer wants to analyze data that come from other sites, such as measuring where people have come from to get to your company’s site. what would you recommend that your company use to determine how people searched the internet to find its products?
I would recommend that your company use a web analytics tool such as Adobe Analytics, or a similar product to measure the incoming traffic to your site.
What is company?
A company is a legal entity created by individuals, stockholders, or shareholders, with the purpose of operating for profit. Companies are separate from their owners and managers, and exist as a distinct legal entity. They can enter into contracts, loan and borrow money, sue and be sued, hire employees, own assets, and pay taxes. Companies are typically created to pursue and capitalize on business opportunities, and to provide goods or services to customers at a profit. Companies can be structured in various ways, including corporations, partnerships, and limited liability companies.
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suppose you and your co-workers get a raise at work because of your excellent performance. the demand for prom tickets would
Imagine that your superior performance at work results in a raise. If Grad Nite tickets were a regular good, the demand for Grad Nite tickets would rise.
When Mrs Edwards lowers the price of graduation night tickets?When Mrs. Edwards lowers the cost of Grad Nite tickets, there is a greater demand for them because they are less expensive. Grad Night tickets were a common purchase and your revenue declined.
Several variables affect whether a good is in higher or lower demand. This comprises the cost of the product, how well it is received by consumers, the amount of advertising spent, consumer income, consumer confidence, and shifts in taste and trend.
If income rises, so does the demand for a typical good. If income rises, the demand for a subpar product falls. Demand in the present is influenced by anticipated future income and pricing. The demand for computers now diminishes, for instance, if the price of a computer is predicted to drop next month.
The complete question is:
Suppose you get a raise at work because of your excellent performance. The demand for Grad Nite tickets would
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the most common reason for greenwashing is to . a. consider the sustainability practices throughout the supply chain b. decrease sales in the short term c. make products more like competitors' products d. intentionally mislead consumers e. attract environmentally conscious consumers
Option E is correct. The most common reason for greenwashing is to attract environmentally conscious consumers.
What is meant by greenwashing?Greenwashing is a communication and marketing strategy adopted by companies or other organizations. It consists in putting forward ecological arguments in order to forge an ecologically responsible image among the public.
Greenwashing is when an organization spends more time and money on marketing itself as environmentally friendly than on actually minimizing its environmental impact. It's a deceitful marketing gimmick intended to mislead consumers who prefer to buy goods and services from environmentally conscious brands.
Reason for greenwashing:
Greenwashing is an attempt to capitalize on the growing demand for environmentally sound products. Greenwashing can convey a false impression that a company or its products are environmentally conscious or friendly.
so, the option e. attract environmentally conscious consumers is correct.
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a designer created a design condition, in which the building was going to be become unsafe due to a lack of lateral support. the contractor builds to plans accordingly, without the knowledge of this safety hazard. upon inspection, it is deemed that the building is unsafe and must be redesigned. who is responsible for the costs?
The designer would likely be responsible for the costs of redesigning the building as they created a design condition that resulted in an unsafe building.
This would likely be the case as the designer has a professional obligation to provide safe and accurate plans, and the contractor relied on those plans to construct the building. However, the exact allocation of responsibility for the costs would depend on the specifics of the contract between the designer and contractor and any applicable laws or regulations.
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Which of these feature debt securities or instruments with maturities of one year or less? A. None of these are correct. B. Primary Markets C. Over the Counter Markets D. Money Markets E. Secondary Markets
The money market, also known as money market instruments, deals in assets with high liquidity and a one-year maximum maturity.
Which of these includes debt instruments or securities having a one-year or shorter maturity?It is possible to lend and borrow short-term, high-quality debt securities with an average maturity of one year or less on the organized exchange market known as the money market. In order to meet their short-term cash flow requirements, it enables governments, banks, and other major institutions to sell short-term securities.
What do capital market instruments consist of?Capital market tools known as derivatives derive their value from an underlying asset. Bonds, equities, metals, commodities, money, and so on are all examples of underlying assets. The trading of these instruments is primarily based on speculation, however these be used for arbitrage and hedging purposes alike.
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on march 17, 2020, union corporation purchased 500 bonds of azq as a long-term investment at $400 per bond. on december 31, 2020, and december 31, 2021, the market value of the azq bonds is $420 and $430, respectively. required: (1.) what is the appropriate reporting category for this investment? why?
Reporting category for the investment that is available for sale is the proper reporting category for this investment.
Investment: What Is It?A financial investment is something that is bought or invested in with the intention of growing wealth and putting money aside from a well-earned salary or appreciation. The fundamental goal of an investment is to produce a profit over a predetermined period of time or to add another source of income. Investment alternatives can be divided into four basic categories: bonds, stocks, mutual funds, and exchange-traded funds, or ETFs.
Investing is a terrific way to put your money to work and maybe grow your wealth. With savvy investing, your money may increase in value and outpace inflation. Compounding's impact and the risk-return trade-off.
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in the united states, which of these financial institutions arrange most primary market transactions for businesses?
The major financial institutions that arrange most primary market transactions for businesses in the United States are investment banks. Investment banks specialize in underwriting and distributing securities,
What is the businesses ?Businesses are organizations that provide goods or services in exchange for money. They can be large or small, local or international, and are typically established to make a profit. Businesses are typically formed when a group of individuals come together to create a company to pursue a common goal. Businesses can be structured in a variety of ways, such as limited liability companies, sole proprietorships, and partnerships. They can also take different forms, such as corporations, cooperatives, and franchises.
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stockholders as a stakeholder group are interested primarily by group of answer choices payment of interest and repayment of principal. value and warranties. dividends and capital appreciation. taxes and compliance with regulations.
Dividends and capital growth are what most interest investors as a stockholder group.
A party with an interest in a company and the capacity to influence or be impacted by it is referred to as a stockholder.
A typical corporation's investors, employees, clients, and suppliers make up its main stockholders.
A stockholder has an interest in a firm and has the potential to influence or be affected by its operations and performance.
Investors, employees, customers, suppliers, communities, governments, or trade groups are examples of typical stockholders.
Stockholders in an entity can be either internal or external to the company.
One form of stockholder that businesses need to be aware of is shareholders. In some circumstances, the general public may also be considered a stockholder.
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