answer string | choices dict | id string | kind string | lang string | question string | steps list | subject string | text string | topic string |
|---|---|---|---|---|---|---|---|---|---|
Bariéry vstupu jako kapitál, regulace nebo síťové efekty chrání zavedené firmy před novou konkurencí. | null | bus_0101 | concept | cs | Co jsou bariéry vstupu na trh? | [
"Definuj překážky pro nové firmy.",
"Uveď příklady: kapitál, licence, značka.",
"Vysvětli ochranu zisků zavedených firem."
] | business | Answer: Překážky bránící vstupu nových konkurentů.
Steps:
1. Definuj překážky pro nové firmy.
2. Uveď příklady: kapitál, licence, značka.
3. Vysvětli ochranu zisků zavedených firem. | firm_strategy |
Outsourcing moves non-core work to specialists, cutting cost but creating dependence on the supplier. | {
"A": "Doing everything in-house",
"B": "Moving non-core work to outside specialists",
"C": "Buying a competitor",
"D": "Selling to consumers directly"
} | bus_0102 | multiple_choice | en | What is outsourcing? | [
"Recall non-core work goes outside.",
"Eliminate in-house, merger, direct sale.",
"Select option B."
] | business | Answer: Moving non-core work to outside specialists.
Steps:
1. Recall non-core work goes outside.
2. Eliminate in-house, merger, direct sale.
3. Select option B.
Answer: (B) | firm_strategy |
The outsourcing saving is $200,000, from $800,000 in-house cost minus $600,000 supplier cost. | null | bus_0103 | worked_example | en | In-house cost is $800,000 and a supplier quotes $600,000. Compute the outsourcing saving. | [
"Write: Saving = In-house - Supplier.",
"Substitute: 800,000 - 600,000.",
"Saving = $200,000."
] | business | Answer: $200,000.
Steps:
1. Write: Saving = In-house - Supplier.
2. Substitute: 800,000 - 600,000.
3. Saving = $200,000. | firm_strategy |
Franchising lets partners run outlets under the brand in exchange for fees, trading control for fast expansion. | null | bus_0104 | concept | en | What is franchising? | [
"Define brand licensing to operators.",
"Explain fees and royalties.",
"Note the control-expansion tradeoff."
] | business | Answer: Licensed outlets under one brand for fees.
Steps:
1. Define brand licensing to operators.
2. Explain fees and royalties.
3. Note the control-expansion tradeoff. | firm_strategy |
Strategická aliance spojuje firmy bez fúze, takže sdílejí zdroje a rizika, ale zůstávají nezávislé. | null | bus_0105 | concept | cs | Co je strategická aliance? | [
"Definuj spolupráci bez vlastnického spojení.",
"Uveď sdílení zdrojů a rizik.",
"Kontrastuj s fúzí a joint venture."
] | business | Answer: Spolupráce firem bez fúze.
Steps:
1. Definuj spolupráci bez vlastnického spojení.
2. Uveď sdílení zdrojů a rizik.
3. Kontrastuj s fúzí a joint venture. | firm_strategy |
Break-even quantity is 1,000 units, from $20,000 fixed cost divided by $20 contribution margin. | null | bus_0106 | worked_example | en | Fixed costs are $20,000, price is $50, and variable cost is $30. Compute break-even quantity. | [
"Margin = 50 - 30 = 20.",
"Divide: 20,000 / 20.",
"Break-even = 1,000 units."
] | business | Answer: 1,000 units.
Steps:
1. Margin = 50 - 30 = 20.
2. Divide: 20,000 / 20.
3. Break-even = 1,000 units. | business_math |
Simple interest grows linearly on principal only, while compound interest also earns on accumulated interest. | {
"A": "Simple earns on interest too",
"B": "Compound earns on principal and prior interest",
"C": "They are identical",
"D": "Simple always exceeds compound"
} | bus_0107 | multiple_choice | en | How do simple and compound interest differ? | [
"Define simple: principal only.",
"Define compound: principal plus interest.",
"Select option B."
] | business | Answer: Compound earns on principal and prior interest.
Steps:
1. Define simple: principal only.
2. Define compound: principal plus interest.
3. Select option B.
Answer: (B) | business_math |
The future value is $1,102.50, from $1,000 times 1.05 squared. | null | bus_0108 | worked_example | en | Compute the future value of $1,000 invested for 2 years at 5% annual compound interest. | [
"Write: FV = 1,000 x (1.05)^2.",
"Square: 1.05^2 = 1.1025.",
"FV = 1,000 x 1.1025 = $1,102.50."
] | business | Answer: $1,102.50.
Steps:
1. Write: FV = 1,000 x (1.05)^2.
2. Square: 1.05^2 = 1.1025.
3. FV = 1,000 x 1.1025 = $1,102.50. | business_math |
Hrubá marže je 40 %, protože (100 - 60) děleno 100 se rovná 0,40. | null | bus_0109 | worked_example | cs | Výrobek se prodává za 100 Kč a stojí 60 Kč. Vypočítej hrubou marži v procentech. | [
"Napiš vzorec: (cena - náklady) / cena.",
"Dosaď: (100 - 60) / 100 = 0,40.",
"Marže = 40 %."
] | business | Answer: 40 %.
Steps:
1. Napiš vzorec: (cena - náklady) / cena.
2. Dosaď: (100 - 60) / 100 = 0,40.
3. Marže = 40 %. | business_math |
A 15% discount on $200 saves $30, leaving a price of $170. | {
"A": "$150",
"B": "$160",
"C": "$170",
"D": "$185"
} | bus_0110 | multiple_choice | en | A $200 item is discounted 15%. What is the sale price? | [
"Discount = 200 x 0.15 = 30.",
"Subtract: 200 - 30 = 170.",
"Select option C."
] | business | Answer: $170.
Steps:
1. Discount = 200 x 0.15 = 30.
2. Subtract: 200 - 30 = 170.
3. Select option C.
Answer: (C) | business_math |
Složený úrok roste rychleji než jednoduchý, protože úroky se připisují k jistině a dále se úročí. | null | bus_0111 | concept | cs | Proč složený úrok roste rychleji než jednoduchý? | [
"Jednoduchý úrok počítá jen z jistiny.",
"Složený úrok počítá i z připsaných úroků.",
"Rozdíl roste s časem a sazbou."
] | business | Answer: Úročí se i připsané úroky.
Steps:
1. Jednoduchý úrok počítá jen z jistiny.
2. Složený úrok počítá i z připsaných úroků.
3. Rozdíl roste s časem a sazbou. | business_math |
The present value is $826.45, from $1,000 divided by 1.10 squared. | null | bus_0112 | worked_example | en | Compute the present value of $1,000 received in 2 years at a 10% discount rate. | [
"Write: PV = 1,000 / (1.10)^2.",
"Square: 1.10^2 = 1.21.",
"PV = 1,000 / 1.21 = $826.45."
] | business | Answer: $826.45.
Steps:
1. Write: PV = 1,000 / (1.10)^2.
2. Square: 1.10^2 = 1.21.
3. PV = 1,000 / 1.21 = $826.45. | business_math |
Markup is based on cost while margin is based on price, so a 25% markup on $80 gives a 20% margin on $100. | null | bus_0113 | concept | en | What is the difference between markup and margin? | [
"Define markup: profit over cost.",
"Define margin: profit over price.",
"Show 20/80 = 25% markup but 20/100 = 20% margin."
] | business | Answer: Markup divides by cost; margin divides by price.
Steps:
1. Define markup: profit over cost.
2. Define margin: profit over price.
3. Show 20/80 = 25% markup but 20/100 = 20% margin. | business_math |
Sleva 25 % z 800 Kč je 200 Kč, takže prodejní cena činí 600 Kč. | {
"A": "500 Kč",
"B": "550 Kč",
"C": "600 Kč",
"D": "650 Kč"
} | bus_0114 | multiple_choice | cs | Zboží za 800 Kč je zlevněno o 25 %. Jaká je prodejní cena? | [
"Sleva = 800 x 0,25 = 200.",
"Odečti: 800 - 200 = 600.",
"Vyber možnost C."
] | business | Answer: 600 Kč.
Steps:
1. Sleva = 800 x 0,25 = 200.
2. Odečti: 800 - 200 = 600.
3. Vyber možnost C.
Answer: (C) | business_math |
The loan payment is $1,020, from $1,000 principal plus $20 monthly interest at 2% per month. | null | bus_0115 | worked_example | en | A $1,000 loan charges 2% monthly simple interest for one month. Compute the total repayment. | [
"Interest = 1,000 x 0.02 = 20.",
"Add principal: 1,000 + 20.",
"Repayment = $1,020."
] | business | Answer: $1,020.
Steps:
1. Interest = 1,000 x 0.02 = 20.
2. Add principal: 1,000 + 20.
3. Repayment = $1,020. | business_math |
The rule of 72 estimates doubling time as 72 divided by the interest rate, so 8% doubles money in about 9 years. | null | bus_0116 | concept | en | What is the rule of 72? | [
"State the rule: years = 72 / rate.",
"Apply: 72 / 8 = 9.",
"Note it is an approximation."
] | business | Answer: Doubling years ≈ 72 / interest rate.
Steps:
1. State the rule: years = 72 / rate.
2. Apply: 72 / 8 = 9.
3. Note it is an approximation. | business_math |
Effective annual rate exceeds the nominal rate when compounding is more frequent than yearly. | {
"A": "Nominal always exceeds effective",
"B": "Effective exceeds nominal with intra-year compounding",
"C": "They never differ",
"D": "Effective ignores compounding"
} | bus_0117 | multiple_choice | en | How does the effective annual rate relate to the nominal rate? | [
"Recall EAR captures compounding frequency.",
"Note more periods raise EAR above nominal.",
"Select option B."
] | business | Answer: Effective exceeds nominal with intra-year compounding.
Steps:
1. Recall EAR captures compounding frequency.
2. Note more periods raise EAR above nominal.
3. Select option B.
Answer: (B) | business_math |
Budoucí hodnota je 12 100 Kč, protože 10 000 krát 1,1 na druhou se rovná 12 100. | null | bus_0118 | worked_example | cs | Vypočítej budoucí hodnotu 10 000 Kč po 2 letech při 10% ročním úročení. | [
"Napiš vzorec: 10 000 x (1,1)^2.",
"Umocni: 1,1^2 = 1,21.",
"Výsledek: 10 000 x 1,21 = 12 100 Kč."
] | business | Answer: 12 100 Kč.
Steps:
1. Napiš vzorec: 10 000 x (1,1)^2.
2. Umocni: 1,1^2 = 1,21.
3. Výsledek: 10 000 x 1,21 = 12 100 Kč. | business_math |
Total cost is $500,000, from $200,000 fixed plus 10,000 units times $30 variable. | null | bus_0119 | worked_example | en | Fixed costs are $200,000 and variable cost is $30 per unit. Compute total cost for 10,000 units. | [
"Variable total = 10,000 x 30 = 300,000.",
"Add fixed: 200,000 + 300,000.",
"Total cost = $500,000."
] | business | Answer: $500,000.
Steps:
1. Variable total = 10,000 x 30 = 300,000.
2. Add fixed: 200,000 + 300,000.
3. Total cost = $500,000. | business_math |
Average cost falls then rises with output, forming a U-shape as fixed costs spread and then diminishing returns set in. | {
"A": "Always rises",
"B": "Always falls",
"C": "U-shaped: falls then rises",
"D": "Flat line"
} | bus_0120 | multiple_choice | en | What shape does the average cost curve have? | [
"Recall spreading fixed costs lowers AC first.",
"Recall diminishing returns raise it later.",
"Select option C."
] | business | Answer: U-shaped: falls then rises.
Steps:
1. Recall spreading fixed costs lowers AC first.
2. Recall diminishing returns raise it later.
3. Select option C.
Answer: (C) | business_math |
Bod zvratu je 500 kusů, protože 50 000 děleno příspěvkem 100 na kus se rovná 500. | null | bus_0121 | worked_example | cs | Fixní náklady jsou 50 000 Kč, cena 300 Kč a variabilní náklady 200 Kč. Vypočítej bod zvratu. | [
"Příspěvek = 300 - 200 = 100.",
"Vyděl: 50 000 / 100.",
"Bod zvratu = 500 kusů."
] | business | Answer: 500 kusů.
Steps:
1. Příspěvek = 300 - 200 = 100.
2. Vyděl: 50 000 / 100.
3. Bod zvratu = 500 kusů. | business_math |
Depreciation of $9,000 per year comes from ($50,000 - $5,000) divided by 5 years. | null | bus_0122 | worked_example | en | A $50,000 machine has $5,000 salvage value and a 5-year life. Compute annual straight-line depreciation. | [
"Depreciable base = 50,000 - 5,000 = 45,000.",
"Divide: 45,000 / 5.",
"Depreciation = $9,000 per year."
] | business | Answer: $9,000 per year.
Steps:
1. Depreciable base = 50,000 - 5,000 = 45,000.
2. Divide: 45,000 / 5.
3. Depreciation = $9,000 per year. | business_math |
A 10% sales tax on $450 adds $45, for a total of $495. | {
"A": "$485",
"B": "$490",
"C": "$495",
"D": "$500"
} | bus_0123 | multiple_choice | en | A $450 purchase carries 10% sales tax. What is the total? | [
"Tax = 450 x 0.10 = 45.",
"Add: 450 + 45 = 495.",
"Select option C."
] | business | Answer: $495.
Steps:
1. Tax = 450 x 0.10 = 45.
2. Add: 450 + 45 = 495.
3. Select option C.
Answer: (C) | business_math |
Inventory turnover is 5, from $500,000 cost of goods sold divided by $100,000 average inventory. | null | bus_0124 | worked_example | en | Cost of goods sold is $500,000 and average inventory is $100,000. Compute inventory turnover. | [
"Write: Turnover = COGS / Avg inventory.",
"Substitute: 500,000 / 100,000.",
"Turnover = 5."
] | business | Answer: 5.
Steps:
1. Write: Turnover = COGS / Avg inventory.
2. Substitute: 500,000 / 100,000.
3. Turnover = 5. | business_math |
Provozní páka znamená, že při vysokých fixních nákladech malá změna tržeb vyvolá velkou změnu zisku. | null | bus_0125 | concept | cs | Co je provozní páka? | [
"Definuj podíl fixních nákladů.",
"Vysvětli zesílení změn zisku.",
"Uveď příklad aerolinky s vysokými fixními náklady."
] | business | Answer: Zesílení zisku vlivem fixních nákladů.
Steps:
1. Definuj podíl fixních nákladů.
2. Vysvětli zesílení změn zisku.
3. Uveď příklad aerolinky s vysokými fixními náklady. | business_math |
The going-concern assumption holds that the firm will keep operating, so assets need not be valued at liquidation prices. | null | bus_0126 | concept | en | What is the going-concern assumption? | [
"State the assumption: continued operation.",
"Explain assets stay at book value.",
"Note auditors flag doubt about survival."
] | business | Answer: The firm is assumed to keep operating.
Steps:
1. State the assumption: continued operation.
2. Explain assets stay at book value.
3. Note auditors flag doubt about survival. | accounting |
Accrued expenses are costs incurred but not yet paid, recorded with a debit to expense and a credit to a payable. | {
"A": "Debit payable, credit expense",
"B": "Debit expense, credit payable",
"C": "Debit cash, credit revenue",
"D": "Debit asset, credit cash"
} | bus_0127 | multiple_choice | en | How are accrued expenses recorded? | [
"Recall expense is incurred, cash unpaid.",
"Debit the expense account.",
"Credit the payable; select B."
] | business | Answer: Debit expense, credit payable.
Steps:
1. Recall expense is incurred, cash unpaid.
2. Debit the expense account.
3. Credit the payable; select B.
Answer: (B) | accounting |
Gross profit is $300,000, from $700,000 sales minus $400,000 cost of goods sold. | null | bus_0128 | worked_example | en | Sales are $700,000 and cost of goods sold is $400,000. Compute gross profit. | [
"Write: Gross profit = Sales - COGS.",
"Substitute: 700,000 - 400,000.",
"Gross profit = $300,000."
] | business | Answer: $300,000.
Steps:
1. Write: Gross profit = Sales - COGS.
2. Substitute: 700,000 - 400,000.
3. Gross profit = $300,000. | accounting |
Časové rozlišení přesouvá náklady a výnosy do období, se kterým věcně souvisejí, například nájem placený předem. | null | bus_0129 | concept | cs | Co je časové rozlišení nákladů a výnosů? | [
"Definuj přiřazení do správného období.",
"Uveď příklad předplaceného nájmu.",
"Vysvětli soulad s akruálním principem."
] | business | Answer: Přiřazení nákladů a výnosů do správného období.
Steps:
1. Definuj přiřazení do správného období.
2. Uveď příklad předplaceného nájmu.
3. Vysvětli soulad s akruálním principem. | accounting |
Contra assets like accumulated depreciation carry credit balances and reduce their paired asset on the balance sheet. | null | bus_0130 | concept | en | What is a contra asset account? | [
"Define it as an offset to an asset.",
"Give accumulated depreciation as the example.",
"Note its credit balance reduces book value."
] | business | Answer: An offset account reducing its paired asset.
Steps:
1. Define it as an offset to an asset.
2. Give accumulated depreciation as the example.
3. Note its credit balance reduces book value. | accounting |
Prepaid insurance is an asset because the firm has paid for future coverage it has not yet used. | {
"A": "Expense",
"B": "Liability",
"C": "Asset",
"D": "Revenue"
} | bus_0131 | multiple_choice | en | How is prepaid insurance classified? | [
"Recall prepaids are future benefits.",
"Eliminate expense, liability, revenue.",
"Select option C."
] | business | Answer: Asset.
Steps:
1. Recall prepaids are future benefits.
2. Eliminate expense, liability, revenue.
3. Select option C.
Answer: (C) | accounting |
Book value is $64,000, from $100,000 cost minus $36,000 accumulated depreciation over two years. | null | bus_0132 | worked_example | en | Equipment costs $100,000 with $18,000 yearly depreciation. Compute book value after 2 years. | [
"Accumulated depreciation = 2 x 18,000 = 36,000.",
"Subtract: 100,000 - 36,000.",
"Book value = $64,000."
] | business | Answer: $64,000.
Steps:
1. Accumulated depreciation = 2 x 18,000 = 36,000.
2. Subtract: 100,000 - 36,000.
3. Book value = $64,000. | accounting |
Podvojný zápis vyžaduje ke každému má dáti odpovídající dal, takže součet debetů se rovná součtu kreditů. | {
"A": "Jeden zápis stačí",
"B": "Každý debet má odpovídající kredit",
"C": "Kredity se neevidují",
"D": "Zápisy jsou dobrovolné"
} | bus_0133 | multiple_choice | cs | Co vyžaduje podvojné účetnictví? | [
"Připomeň párování MD a D.",
"Vyluč ostatní možnosti.",
"Vyber možnost B."
] | business | Answer: Každý debet má odpovídající kredit.
Steps:
1. Připomeň párování MD a D.
2. Vyluč ostatní možnosti.
3. Vyber možnost B.
Answer: (B) | accounting |
Bad debt expense of $6,000 comes from 2% of $300,000 credit sales under the allowance method. | null | bus_0134 | worked_example | en | Credit sales are $300,000 and 2% are estimated uncollectible. Compute bad debt expense. | [
"Write: Expense = Sales x Rate.",
"Substitute: 300,000 x 0.02.",
"Bad debt expense = $6,000."
] | business | Answer: $6,000.
Steps:
1. Write: Expense = Sales x Rate.
2. Substitute: 300,000 x 0.02.
3. Bad debt expense = $6,000. | accounting |
Revenue recognition requires an enforceable contract, delivered performance, and measurable consideration before revenue is booked. | null | bus_0135 | concept | en | When can a firm recognize revenue? | [
"Confirm a contract exists.",
"Confirm performance is delivered.",
"Confirm payment is measurable and collectible."
] | business | Answer: When performance is delivered under an enforceable contract.
Steps:
1. Confirm a contract exists.
2. Confirm performance is delivered.
3. Confirm payment is measurable and collectible. | accounting |
Treasury stock is the firm's own repurchased shares, shown as a reduction of equity. | {
"A": "New shares issued",
"B": "Repurchased own shares reducing equity",
"C": "Shares held by founders",
"D": "Preferred dividends"
} | bus_0136 | multiple_choice | en | What is treasury stock? | [
"Recall buybacks create treasury shares.",
"Note they reduce total equity.",
"Select option B."
] | business | Answer: Repurchased own shares reducing equity.
Steps:
1. Recall buybacks create treasury shares.
2. Note they reduce total equity.
3. Select option B.
Answer: (B) | accounting |
Zisk před zdaněním je 150 000 Kč, daň 21 % činí 31 500 Kč a čistý zisk je 118 500 Kč. | null | bus_0137 | worked_example | cs | Zisk před zdaněním je 150 000 Kč a daňová sazba 21 %. Vypočítej daň a čistý zisk. | [
"Daň = 150 000 x 0,21 = 31 500.",
"Čistý zisk = 150 000 - 31 500.",
"Daň 31 500 Kč, zisk 118 500 Kč."
] | business | Answer: Daň 31 500 Kč, čistý zisk 118 500 Kč.
Steps:
1. Daň = 150 000 x 0,21 = 31 500.
2. Čistý zisk = 150 000 - 31 500.
3. Daň 31 500 Kč, zisk 118 500 Kč. | accounting |
The statement of changes in equity reconciles opening to closing equity through profit, dividends, and share issues. | null | bus_0138 | concept | en | What does the statement of changes in equity show? | [
"Start from opening equity.",
"Add profit and share issues.",
"Subtract dividends to reach closing equity."
] | business | Answer: Reconciliation of opening to closing equity.
Steps:
1. Start from opening equity.
2. Add profit and share issues.
3. Subtract dividends to reach closing equity. | accounting |
A credit to revenue increases it, since revenues carry normal credit balances. | {
"A": "Decreases revenue",
"B": "Increases revenue",
"C": "Decreases equity",
"D": "Increases assets"
} | bus_0139 | multiple_choice | en | What does a credit to a revenue account do? | [
"Recall revenues have credit balances.",
"A credit therefore increases them.",
"Select option B."
] | business | Answer: Increases revenue.
Steps:
1. Recall revenues have credit balances.
2. A credit therefore increases them.
3. Select option B.
Answer: (B) | accounting |
EPS is $3.00, from $600,000 net income divided by 200,000 shares outstanding. | null | bus_0140 | worked_example | en | Net income is $600,000 with 200,000 shares outstanding. Compute earnings per share. | [
"Write: EPS = Net income / Shares.",
"Substitute: 600,000 / 200,000.",
"EPS = $3.00."
] | business | Answer: $3.00.
Steps:
1. Write: EPS = Net income / Shares.
2. Substitute: 600,000 / 200,000.
3. EPS = $3.00. | accounting |
Opravná položka k pohledávkám snižuje jejich účetní hodnotu o odhad nedobytné části. | null | bus_0141 | concept | cs | Co je opravná položka k pohledávkám? | [
"Definuj odhad nedobytných pohledávek.",
"Vysvětli snížení čisté hodnoty.",
"Uveď procentní metodu z tržeb."
] | business | Answer: Snížení hodnoty pohledávek o nedobytný odhad.
Steps:
1. Definuj odhad nedobytných pohledávek.
2. Vysvětli snížení čisté hodnoty.
3. Uveď procentní metodu z tržeb. | accounting |
Closing entries transfer temporary revenue, expense, and dividend balances to retained earnings at period end. | {
"A": "Transfer permanent balances to income",
"B": "Transfer temporary balances to retained earnings",
"C": "Delete all accounts",
"D": "Open new ledgers only"
} | bus_0142 | multiple_choice | en | What do closing entries do? | [
"Identify temporary accounts.",
"Move their balances to retained earnings.",
"Select option B."
] | business | Answer: Transfer temporary balances to retained earnings.
Steps:
1. Identify temporary accounts.
2. Move their balances to retained earnings.
3. Select option B.
Answer: (B) | accounting |
Ending inventory is $90,000, from $50,000 beginning plus $400,000 purchases minus $360,000 COGS. | null | bus_0143 | worked_example | en | Beginning inventory is $50,000, purchases are $400,000, and COGS is $360,000. Compute ending inventory. | [
"Goods available = 50,000 + 400,000 = 450,000.",
"Subtract COGS: 450,000 - 360,000.",
"Ending inventory = $90,000."
] | business | Answer: $90,000.
Steps:
1. Goods available = 50,000 + 400,000 = 450,000.
2. Subtract COGS: 450,000 - 360,000.
3. Ending inventory = $90,000. | accounting |
Materiality lets accountants ignore trivial items that would not change a reader's decision. | null | bus_0144 | concept | en | What is the materiality principle? | [
"Define material as decision-relevant.",
"Allow simplified treatment of trivia.",
"Give an example of expensing small tools."
] | business | Answer: Trivial items may use simplified treatment.
Steps:
1. Define material as decision-relevant.
2. Allow simplified treatment of trivia.
3. Give an example of expensing small tools. | accounting |
A bank reconciliation explains differences between the book cash balance and the bank statement balance. | {
"A": "Compares sales to purchases",
"B": "Reconciles book cash to bank balance",
"C": "Lists all suppliers",
"D": "Computes depreciation"
} | bus_0145 | multiple_choice | en | What is a bank reconciliation? | [
"Compare book cash to bank statement.",
"Adjust for outstanding items and fees.",
"Select option B."
] | business | Answer: Reconciles book cash to bank balance.
Steps:
1. Compare book cash to bank statement.
2. Adjust for outstanding items and fees.
3. Select option B.
Answer: (B) | accounting |
Adjusted cash is $48,500, from $50,000 book balance minus $1,500 bank fees. | null | bus_0146 | worked_example | en | The book cash balance is $50,000 and unrecorded bank fees are $1,500. Compute adjusted cash. | [
"Start from book balance: 50,000.",
"Subtract fees: 50,000 - 1,500.",
"Adjusted cash = $48,500."
] | business | Answer: $48,500.
Steps:
1. Start from book balance: 50,000.
2. Subtract fees: 50,000 - 1,500.
3. Adjusted cash = $48,500. | accounting |
The cost of equity exceeds the cost of debt because shareholders bear residual risk without guaranteed payments. | null | bus_0147 | concept | en | Why is the cost of equity higher than the cost of debt? | [
"Note debt has priority and tax shield.",
"Note equity is residual and riskier.",
"Conclude investors demand higher returns."
] | business | Answer: Equity is riskier and lacks tax shield.
Steps:
1. Note debt has priority and tax shield.
2. Note equity is residual and riskier.
3. Conclude investors demand higher returns. | corporate_finance |
Beta above 1 means the stock moves more than the market, amplifying both gains and losses. | {
"A": "Moves less than the market",
"B": "Moves more than the market",
"C": "Never changes",
"D": "Always pays dividends"
} | bus_0148 | multiple_choice | en | What does a beta of 1.4 mean? | [
"Recall beta measures market sensitivity.",
"Above 1 means amplified movement.",
"Select option B."
] | business | Answer: Moves more than the market.
Steps:
1. Recall beta measures market sensitivity.
2. Above 1 means amplified movement.
3. Select option B.
Answer: (B) | corporate_finance |
The bond price is $1,000, from $50 annual coupon divided by a 5% market yield for a perpetuity-like par bond. | null | bus_0149 | worked_example | en | A perpetual bond pays a $50 annual coupon and the market yield is 5%. Compute its price. | [
"Write: Price = Coupon / Yield.",
"Substitute: 50 / 0.05.",
"Price = $1,000."
] | business | Answer: $1,000.
Steps:
1. Write: Price = Coupon / Yield.
2. Substitute: 50 / 0.05.
3. Price = $1,000. | corporate_finance |
Emise akcií navyšuje vlastní kapitál bez dluhu, ale ředí podíl stávajících akcionářů. | null | bus_0150 | concept | cs | Jaké má emise akcií důsledky pro firmu? | [
"Kapitál roste bez splátek.",
"Počet akcií roste.",
"Podíl stávajících vlastníků se ředí."
] | business | Answer: Více kapitálu, ale ředění podílů.
Steps:
1. Kapitál roste bez splátek.
2. Počet akcií roste.
3. Podíl stávajících vlastníků se ředí. | corporate_finance |
The agency problem arises when managers pursue their own goals instead of maximizing shareholder value. | {
"A": "Managers always serve owners perfectly",
"B": "Managers pursue own goals over owners' value",
"C": "Owners manage daily tasks",
"D": "Auditors set strategy"
} | bus_0151 | multiple_choice | en | What is the agency problem in corporate finance? | [
"Separate ownership from control.",
"Note managers may self-deal.",
"Select option B."
] | business | Answer: Managers pursue own goals over owners' value.
Steps:
1. Separate ownership from control.
2. Note managers may self-deal.
3. Select option B.
Answer: (B) | corporate_finance |
ROE is 18%, from $180,000 net income divided by $1,000,000 average equity. | null | bus_0152 | worked_example | en | Net income is $180,000 and average equity is $1,000,000. Compute return on equity. | [
"Write: ROE = Net income / Equity.",
"Substitute: 180,000 / 1,000,000 = 0.18.",
"ROE = 18%."
] | business | Answer: 18%.
Steps:
1. Write: ROE = Net income / Equity.
2. Substitute: 180,000 / 1,000,000 = 0.18.
3. ROE = 18%. | corporate_finance |
Preferred shares pay fixed dividends with priority over common shares but usually carry no vote. | null | bus_0153 | concept | en | How do preferred shares differ from common shares? | [
"Note fixed priority dividends.",
"Note absence of voting rights.",
"Place them between debt and common equity."
] | business | Answer: Fixed priority dividends, usually no vote.
Steps:
1. Note fixed priority dividends.
2. Note absence of voting rights.
3. Place them between debt and common equity. | corporate_finance |
Růstu tržeb 25 % odpovídá růst z 80 na 100 milionů, tedy (100 - 80) / 80. | {
"A": "15%",
"B": "20%",
"C": "25%",
"D": "30%"
} | bus_0154 | multiple_choice | cs | Tržby vzrostly z 80 na 100 milionů Kč. O kolik procent vzrostly? | [
"Rozdíl = 100 - 80 = 20.",
"Vyděl základem: 20 / 80 = 0,25.",
"Vyber možnost C."
] | business | Answer: 25%.
Steps:
1. Rozdíl = 100 - 80 = 20.
2. Vyděl základem: 20 / 80 = 0,25.
3. Vyber možnost C.
Answer: (C) | corporate_finance |
The debt-to-equity ratio is 0.67, from $400,000 debt divided by $600,000 equity. | null | bus_0155 | worked_example | en | A firm has $400,000 of debt and $600,000 of equity. Compute the debt-to-equity ratio. | [
"Write: D/E = Debt / Equity.",
"Substitute: 400,000 / 600,000.",
"D/E = 0.67."
] | business | Answer: 0.67.
Steps:
1. Write: D/E = Debt / Equity.
2. Substitute: 400,000 / 600,000.
3. D/E = 0.67. | corporate_finance |
An IPO sells shares to the public for the first time, raising capital but adding disclosure and scrutiny. | null | bus_0156 | concept | en | What is an initial public offering (IPO)? | [
"Define first public share sale.",
"Explain capital raised.",
"Note new reporting duties."
] | business | Answer: First sale of shares to the public.
Steps:
1. Define first public share sale.
2. Explain capital raised.
3. Note new reporting duties. | corporate_finance |
Interest coverage of 5 means EBIT covers interest expense five times over. | {
"A": "Debt is five times equity",
"B": "EBIT covers interest five times",
"C": "Interest is five times sales",
"D": "Dividends are paid five times"
} | bus_0157 | multiple_choice | en | What does an interest coverage ratio of 5 mean? | [
"Recall coverage = EBIT / Interest.",
"A value of 5 means fivefold cover.",
"Select option B."
] | business | Answer: EBIT covers interest five times.
Steps:
1. Recall coverage = EBIT / Interest.
2. A value of 5 means fivefold cover.
3. Select option B.
Answer: (B) | corporate_finance |
Tržní kapitalizace je 2,5 miliardy Kč, protože 10 milionů akcií krát 250 Kč se rovná 2,5 miliardy. | null | bus_0158 | worked_example | cs | Firma má 10 milionů akcií po 250 Kč. Vypočítej tržní kapitalizaci. | [
"Napiš vzorec: akcie x cena.",
"Dosaď: 10 000 000 x 250.",
"Kapitalizace = 2,5 miliardy Kč."
] | business | Answer: 2,5 miliardy Kč.
Steps:
1. Napiš vzorec: akcie x cena.
2. Dosaď: 10 000 000 x 250.
3. Kapitalizace = 2,5 miliardy Kč. | corporate_finance |
Share buybacks return cash by repurchasing stock, raising EPS and signaling confidence. | null | bus_0159 | concept | en | Why do firms buy back their own shares? | [
"Explain cash returned to holders.",
"Note fewer shares lift EPS.",
"Note the confidence signal."
] | business | Answer: Return cash, lift EPS, signal confidence.
Steps:
1. Explain cash returned to holders.
2. Note fewer shares lift EPS.
3. Note the confidence signal. | corporate_finance |
A bond trades at a premium when its coupon exceeds the market yield, and at a discount in the reverse case. | {
"A": "Coupon above yield means discount",
"B": "Coupon above yield means premium",
"C": "Price never differs from par",
"D": "Yield is irrelevant"
} | bus_0160 | multiple_choice | en | When does a bond trade at a premium? | [
"Compare coupon to market yield.",
"Higher coupon attracts a premium.",
"Select option B."
] | business | Answer: Coupon above yield means premium.
Steps:
1. Compare coupon to market yield.
2. Higher coupon attracts a premium.
3. Select option B.
Answer: (B) | corporate_finance |
The payout ratio is 40%, from $2 dividend divided by $5 earnings per share. | null | bus_0161 | worked_example | en | EPS is $5 and dividend per share is $2. Compute the payout ratio. | [
"Write: Payout = Dividend / EPS.",
"Substitute: 2 / 5 = 0.40.",
"Payout ratio = 40%."
] | business | Answer: 40%.
Steps:
1. Write: Payout = Dividend / EPS.
2. Substitute: 2 / 5 = 0.40.
3. Payout ratio = 40%. | corporate_finance |
Pákový efekt zvyšuje výnos vlastního kapitálu při dobrých časech, ale prohlubuje ztráty při špatných. | null | bus_0162 | concept | cs | Jak působí finanční páka na výnosy? | [
"Úroky jsou fixní náklad.",
"Zisk nad úroky patří akcionářům.",
"Ztráty dopadnou plně na vlastní kapitál."
] | business | Answer: Zesiluje zisky i ztráty akcionářů.
Steps:
1. Úroky jsou fixní náklad.
2. Zisk nad úroky patří akcionářům.
3. Ztráty dopadnou plně na vlastní kapitál. | corporate_finance |
The quick ratio excludes inventory from current assets, giving a stricter liquidity test than the current ratio. | {
"A": "Includes all inventory",
"B": "Excludes inventory for strictness",
"C": "Ignores all liabilities",
"D": "Equals the debt ratio"
} | bus_0163 | multiple_choice | en | How does the quick ratio differ from the current ratio? | [
"Recall quick assets exclude inventory.",
"Note stricter liquidity view.",
"Select option B."
] | business | Answer: Excludes inventory for strictness.
Steps:
1. Recall quick assets exclude inventory.
2. Note stricter liquidity view.
3. Select option B.
Answer: (B) | corporate_finance |
Enterprise value is $900,000, from $1,000,000 market cap plus $200,000 debt minus $300,000 cash. | null | bus_0164 | worked_example | en | Market cap is $1M, debt is $200k, and cash is $300k. Compute enterprise value. | [
"Add debt: 1,000,000 + 200,000 = 1,200,000.",
"Subtract cash: 1,200,000 - 300,000.",
"Enterprise value = $900,000."
] | business | Answer: $900,000.
Steps:
1. Add debt: 1,000,000 + 200,000 = 1,200,000.
2. Subtract cash: 1,200,000 - 300,000.
3. Enterprise value = $900,000. | corporate_finance |
Credit ratings grade default risk, so better ratings mean lower borrowing costs for the issuer. | null | bus_0165 | concept | en | What is a credit rating? | [
"Define it as a default-risk grade.",
"Link higher grade to lower yield.",
"Note agencies publish the grades."
] | business | Answer: A grade of default risk.
Steps:
1. Define it as a default-risk grade.
2. Link higher grade to lower yield.
3. Note agencies publish the grades. | corporate_finance |
A rights issue lets existing shareholders buy new shares first, protecting them from dilution. | {
"A": "Forces shareholders to sell",
"B": "Lets holders buy new shares first",
"C": "Cancels all dividends",
"D": "Splits shares automatically"
} | bus_0166 | multiple_choice | en | What is a rights issue? | [
"Recall pre-emptive rights.",
"Holders may subscribe pro rata.",
"Select option B."
] | business | Answer: Lets holders buy new shares first.
Steps:
1. Recall pre-emptive rights.
2. Holders may subscribe pro rata.
3. Select option B.
Answer: (B) | corporate_finance |
Čistý pracovní kapitál je 3 miliony Kč, protože 8 milionů oběžných aktiv minus 5 milionů krátkodobých závazků se rovná 3 milionům. | null | bus_0167 | worked_example | cs | Oběžná aktiva jsou 8 milionů Kč a krátkodobé závazky 5 milionů Kč. Vypočítej čistý pracovní kapitál. | [
"Napiš vzorec: aktiva - závazky.",
"Dosaď: 8 - 5.",
"Kapitál = 3 miliony Kč."
] | business | Answer: 3 miliony Kč.
Steps:
1. Napiš vzorec: aktiva - závazky.
2. Dosaď: 8 - 5.
3. Kapitál = 3 miliony Kč. | corporate_finance |
Market research gathers data on customers and competitors to reduce decision risk before launching or changing an offering. | null | bus_0168 | concept | en | What is the purpose of market research? | [
"Collect customer and rival data.",
"Analyze needs and gaps.",
"Use findings to guide decisions."
] | business | Answer: Data to reduce marketing decision risk.
Steps:
1. Collect customer and rival data.
2. Analyze needs and gaps.
3. Use findings to guide decisions. | marketing |
Primary data is collected fresh for the question at hand, while secondary data already exists from other sources. | {
"A": "Primary exists already, secondary is fresh",
"B": "Primary is collected fresh, secondary already exists",
"C": "They are the same",
"D": "Neither uses data"
} | bus_0169 | multiple_choice | en | How do primary and secondary research data differ? | [
"Define primary as new collection.",
"Define secondary as existing sources.",
"Select option B."
] | business | Answer: Primary is collected fresh, secondary already exists.
Steps:
1. Define primary as new collection.
2. Define secondary as existing sources.
3. Select option B.
Answer: (B) | marketing |
The response rate is 12%, from 600 replies divided by 5,000 surveys sent. | null | bus_0170 | worked_example | en | A survey is sent to 5,000 people and 600 reply. Compute the response rate. | [
"Write: Rate = Replies / Sent.",
"Substitute: 600 / 5,000 = 0.12.",
"Response rate = 12%."
] | business | Answer: 12%.
Steps:
1. Write: Rate = Replies / Sent.
2. Substitute: 600 / 5,000 = 0.12.
3. Response rate = 12%. | marketing |
Cenová elasticita měří, o kolik procent klesne poptávka při jednoprocentním růstu ceny. | null | bus_0171 | concept | cs | Co je cenová elasticita poptávky? | [
"Definuj poměr změn množství a ceny.",
"Elastická poptávka reaguje silně.",
"Neelastická reaguje slabě."
] | business | Answer: Citlivost poptávky na změnu ceny.
Steps:
1. Definuj poměr změn množství a ceny.
2. Elastická poptávka reaguje silně.
3. Neelastická reaguje slabě. | marketing |
AIDA moves buyers from attention through interest and desire to action. | {
"A": "Action, desire, interest, attention",
"B": "Attention, interest, desire, action",
"C": "Attention, action, desire, interest",
"D": "Interest, action, attention, desire"
} | bus_0172 | multiple_choice | en | What is the correct AIDA sequence? | [
"Start with attention.",
"Build interest then desire.",
"Close with action; select B."
] | business | Answer: Attention, interest, desire, action.
Steps:
1. Start with attention.
2. Build interest then desire.
3. Close with action; select B.
Answer: (B) | marketing |
The click-through rate is 2.5%, from 500 clicks divided by 20,000 impressions. | null | bus_0173 | worked_example | en | An ad gets 20,000 impressions and 500 clicks. Compute the click-through rate. | [
"Write: CTR = Clicks / Impressions.",
"Substitute: 500 / 20,000 = 0.025.",
"CTR = 2.5%."
] | business | Answer: 2.5%.
Steps:
1. Write: CTR = Clicks / Impressions.
2. Substitute: 500 / 20,000 = 0.025.
3. CTR = 2.5%. | marketing |
Relationship marketing builds long-term loyalty through service and engagement rather than chasing single transactions. | null | bus_0174 | concept | en | What is relationship marketing? | [
"Define focus on retention.",
"List tools: loyalty programs, service.",
"Contrast with transaction focus."
] | business | Answer: Marketing focused on long-term loyalty.
Steps:
1. Define focus on retention.
2. List tools: loyalty programs, service.
3. Contrast with transaction focus. | marketing |
Odd pricing like $9.99 exploits the perception that prices just below round numbers are much cheaper. | {
"A": "Round numbers always sell best",
"B": "Just-below prices feel much cheaper",
"C": "Price endings are irrelevant",
"D": "Only luxury uses odd prices"
} | bus_0175 | multiple_choice | en | Why do retailers use odd pricing such as $9.99? | [
"Recall left-digit perception effect.",
"Eliminate round-best, irrelevant, luxury-only.",
"Select option B."
] | business | Answer: Just-below prices feel much cheaper.
Steps:
1. Recall left-digit perception effect.
2. Eliminate round-best, irrelevant, luxury-only.
3. Select option B.
Answer: (B) | marketing |
The cost per click is $2.00, from $4,000 spend divided by 2,000 clicks. | null | bus_0176 | worked_example | en | A campaign spends $4,000 for 2,000 clicks. Compute the cost per click. | [
"Write: CPC = Spend / Clicks.",
"Substitute: 4,000 / 2,000.",
"CPC = $2.00."
] | business | Answer: $2.00.
Steps:
1. Write: CPC = Spend / Clicks.
2. Substitute: 4,000 / 2,000.
3. CPC = $2.00. | marketing |
A trademark protects brand names and logos from imitation, preserving brand identity. | null | bus_0177 | concept | en | What does a trademark protect? | [
"Define it as brand-identity protection.",
"Cover names, logos, slogans.",
"Note registration strengthens rights."
] | business | Answer: Brand names, logos, and slogans.
Steps:
1. Define it as brand-identity protection.
2. Cover names, logos, slogans.
3. Note registration strengthens rights. | marketing |
Test marketing trials the full mix in a limited area before national rollout. | {
"A": "Skips all testing",
"B": "Trials the mix in a limited area first",
"C": "Launches globally at once",
"D": "Tests only the logo"
} | bus_0178 | multiple_choice | en | What is test marketing? | [
"Recall limited-area trial.",
"Eliminate skip, global, logo-only.",
"Select option B."
] | business | Answer: Trials the mix in a limited area first.
Steps:
1. Recall limited-area trial.
2. Eliminate skip, global, logo-only.
3. Select option B.
Answer: (B) | marketing |
Podíl hlasu 30 % znamená, že firma tvoří 30 % reklamních výdajů kategorie, tedy 6 z 20 milionů Kč. | null | bus_0179 | worked_example | cs | Kategorie utratí 20 milionů Kč za reklamu a firma 6 milionů Kč. Vypočítej podíl hlasu. | [
"Napiš vzorec: výdaje firmy / výdaje kategorie.",
"Dosaď: 6 / 20 = 0,30.",
"Podíl hlasu = 30 %."
] | business | Answer: 30 %.
Steps:
1. Napiš vzorec: výdaje firmy / výdaje kategorie.
2. Dosaď: 6 / 20 = 0,30.
3. Podíl hlasu = 30 %. | marketing |
Personal selling uses one-to-one persuasion suited to complex, high-value purchases. | null | bus_0180 | concept | en | When is personal selling most effective? | [
"Define one-to-one persuasion.",
"Match to complex high-value sales.",
"Contrast with mass advertising."
] | business | Answer: For complex, high-value purchases.
Steps:
1. Define one-to-one persuasion.
2. Match to complex high-value sales.
3. Contrast with mass advertising. | marketing |
Bundling sells products together at one price to raise average transaction value. | {
"A": "Sells items only separately",
"B": "Combines items at one joint price",
"C": "Gives everything away free",
"D": "Auctions each item"
} | bus_0181 | multiple_choice | en | What is price bundling? | [
"Recall joint packaging.",
"Note higher basket value.",
"Select option B."
] | business | Answer: Combines items at one joint price.
Steps:
1. Recall joint packaging.
2. Note higher basket value.
3. Select option B.
Answer: (B) | marketing |
Repeat purchase rate is 35%, from 700 repeat buyers divided by 2,000 customers. | null | bus_0182 | worked_example | en | Of 2,000 customers, 700 buy again. Compute the repeat purchase rate. | [
"Write: Rate = Repeat / Total.",
"Substitute: 700 / 2,000 = 0.35.",
"Repeat rate = 35%."
] | business | Answer: 35%.
Steps:
1. Write: Rate = Repeat / Total.
2. Substitute: 700 / 2,000 = 0.35.
3. Repeat rate = 35%. | marketing |
Umístění produktu ve filmu spojuje značku s příběhem a buduje povědomí bez klasické reklamy. | null | bus_0183 | concept | cs | Co je product placement? | [
"Definuj začlenění značky do obsahu.",
"Vysvětli budování povědomí.",
"Uveď příklad filmu nebo seriálu."
] | business | Answer: Značka začleněná do filmu či pořadu.
Steps:
1. Definuj začlenění značky do obsahu.
2. Vysvětli budování povědomí.
3. Uveď příklad filmu nebo seriálu. | marketing |
A sales quota is a time-bound target that focuses rep effort and anchors commissions. | {
"A": "A fixed salary with no targets",
"B": "A time-bound sales target",
"C": "A customer complaint",
"D": "A discount policy"
} | bus_0184 | multiple_choice | en | What is a sales quota? | [
"Recall targets per period.",
"Link to commissions.",
"Select option B."
] | business | Answer: A time-bound sales target.
Steps:
1. Recall targets per period.
2. Link to commissions.
3. Select option B.
Answer: (B) | marketing |
The quota attainment is 110%, from $550,000 sold divided by a $500,000 quota. | null | bus_0185 | worked_example | en | A rep sells $550,000 against a $500,000 quota. Compute quota attainment. | [
"Write: Attainment = Sold / Quota.",
"Substitute: 550,000 / 500,000 = 1.10.",
"Attainment = 110%."
] | business | Answer: 110%.
Steps:
1. Write: Attainment = Sold / Quota.
2. Substitute: 550,000 / 500,000 = 1.10.
3. Attainment = 110%. | marketing |
Green marketing highlights environmental benefits to attract eco-conscious buyers. | null | bus_0186 | concept | en | What is green marketing? | [
"Define eco-benefit messaging.",
"Link to conscious segments.",
"Warn against false greenwashing."
] | business | Answer: Marketing built on environmental benefits.
Steps:
1. Define eco-benefit messaging.
2. Link to conscious segments.
3. Warn against false greenwashing. | marketing |
Niche marketing serves a narrow segment deeply instead of the broad market. | {
"A": "Targets everyone broadly",
"B": "Serves a narrow segment deeply",
"C": "Ignores customers",
"D": "Sells only abroad"
} | bus_0187 | multiple_choice | en | What is niche marketing? | [
"Recall narrow-segment focus.",
"Eliminate broad, ignore, abroad.",
"Select option B."
] | business | Answer: Serves a narrow segment deeply.
Steps:
1. Recall narrow-segment focus.
2. Eliminate broad, ignore, abroad.
3. Select option B.
Answer: (B) | marketing |
Average order value is $75, from $150,000 revenue divided by 2,000 orders. | null | bus_0188 | worked_example | en | Revenue is $150,000 from 2,000 orders. Compute average order value. | [
"Write: AOV = Revenue / Orders.",
"Substitute: 150,000 / 2,000.",
"AOV = $75."
] | business | Answer: $75.
Steps:
1. Write: AOV = Revenue / Orders.
2. Substitute: 150,000 / 2,000.
3. AOV = $75. | marketing |
Theory X assumes people dislike work and need control, while Theory Y assumes they seek responsibility and self-direction. | null | bus_0189 | concept | en | How do McGregor's Theory X and Theory Y differ? | [
"Define Theory X: control needed.",
"Define Theory Y: self-direction.",
"Note style follows the assumption."
] | business | Answer: Control assumption versus self-direction assumption.
Steps:
1. Define Theory X: control needed.
2. Define Theory Y: self-direction.
3. Note style follows the assumption. | management |
Participative leaders involve employees in decisions, raising commitment and decision quality. | {
"A": "Decide alone always",
"B": "Involve employees in decisions",
"C": "Avoid all meetings",
"D": "Delegate without contact"
} | bus_0190 | multiple_choice | en | What defines a participative leadership style? | [
"Recall joint decision-making.",
"Eliminate alone, avoid, no-contact.",
"Select option B."
] | business | Answer: Involve employees in decisions.
Steps:
1. Recall joint decision-making.
2. Eliminate alone, avoid, no-contact.
3. Select option B.
Answer: (B) | management |
Training cost per employee is $800, from $40,000 total divided by 50 trainees. | null | bus_0191 | worked_example | en | A training program costs $40,000 for 50 employees. Compute cost per employee. | [
"Write: Cost = Total / Trainees.",
"Substitute: 40,000 / 50.",
"Cost = $800 per employee."
] | business | Answer: $800.
Steps:
1. Write: Cost = Total / Trainees.
2. Substitute: 40,000 / 50.
3. Cost = $800 per employee. | management |
Motivace jsou vnitřní a vnější podněty, které směřují úsilí zaměstnanců k cílům firmy. | null | bus_0192 | concept | cs | Co je pracovní motivace? | [
"Definuj podněty k úsilí.",
"Rozliš vnitřní a vnější motivy.",
"Spojení s výkonem a odměnami."
] | business | Answer: Podněty směřující úsilí k cílům.
Steps:
1. Definuj podněty k úsilí.
2. Rozliš vnitřní a vnější motivy.
3. Spojení s výkonem a odměnami. | management |
Job enrichment adds responsibility and meaning to a role, while enlargement only adds more similar tasks. | {
"A": "Enrichment adds meaning, enlargement adds similar tasks",
"B": "They are identical",
"C": "Enlargement adds meaning, enrichment adds tasks",
"D": "Both cut responsibility"
} | bus_0193 | multiple_choice | en | How do job enrichment and job enlargement differ? | [
"Define enrichment: deeper responsibility.",
"Define enlargement: broader same-level tasks.",
"Select option A."
] | business | Answer: Enrichment adds meaning, enlargement adds similar tasks.
Steps:
1. Define enrichment: deeper responsibility.
2. Define enlargement: broader same-level tasks.
3. Select option A.
Answer: (A) | management |
The promotion rate is 8%, from 16 promotions divided by 200 employees. | null | bus_0194 | worked_example | en | A firm promotes 16 of its 200 employees. Compute the promotion rate. | [
"Write: Rate = Promotions / Headcount.",
"Substitute: 16 / 200 = 0.08.",
"Promotion rate = 8%."
] | business | Answer: 8%.
Steps:
1. Write: Rate = Promotions / Headcount.
2. Substitute: 16 / 200 = 0.08.
3. Promotion rate = 8%. | management |
Conflict management resolves disputes through negotiation and mediation before they harm performance. | null | bus_0195 | concept | en | What is conflict management? | [
"Define dispute resolution process.",
"List tools: dialogue, mediation.",
"Goal is restored cooperation."
] | business | Answer: Resolving disputes to restore cooperation.
Steps:
1. Define dispute resolution process.
2. List tools: dialogue, mediation.
3. Goal is restored cooperation. | management |
360-degree feedback gathers views from boss, peers, and reports for a rounded picture. | {
"A": "Boss rates alone",
"B": "Boss, peers, and reports all rate",
"C": "Only customers rate",
"D": "Nobody rates"
} | bus_0196 | multiple_choice | en | What is 360-degree feedback? | [
"Recall multiple rater groups.",
"List boss, peers, reports.",
"Select option B."
] | business | Answer: Boss, peers, and reports all rate.
Steps:
1. Recall multiple rater groups.
2. List boss, peers, reports.
3. Select option B.
Answer: (B) | management |
Průměrná mzda je 45 000 Kč, protože 9 milionů děleno 200 zaměstnanci se rovná 45 000. | null | bus_0197 | worked_example | cs | Mzdové náklady jsou 9 milionů Kč pro 200 zaměstnanců. Vypočítej průměrnou mzdu. | [
"Napiš vzorec: celkem / počet.",
"Dosaď: 9 000 000 / 200.",
"Průměr = 45 000 Kč."
] | business | Answer: 45 000 Kč.
Steps:
1. Napiš vzorec: celkem / počet.
2. Dosaď: 9 000 000 / 200.
3. Průměr = 45 000 Kč. | management |
Succession planning prepares internal candidates for key roles so departures do not disrupt the firm. | null | bus_0198 | concept | en | What is succession planning? | [
"Identify critical roles.",
"Develop backup candidates.",
"Ensure smooth transitions."
] | business | Answer: Preparing backups for key roles.
Steps:
1. Identify critical roles.
2. Develop backup candidates.
3. Ensure smooth transitions. | management |
A tall structure has many levels and narrow spans, giving tight control but slow communication. | {
"A": "Few levels, wide spans",
"B": "Many levels, narrow spans",
"C": "No hierarchy",
"D": "Only teams"
} | bus_0199 | multiple_choice | en | What characterizes a tall organizational structure? | [
"Recall many layers.",
"Link to narrow spans.",
"Select option B."
] | business | Answer: Many levels, narrow spans.
Steps:
1. Recall many layers.
2. Link to narrow spans.
3. Select option B.
Answer: (B) | management |
The hire yield is 5%, from 10 hires divided by 200 applicants. | null | bus_0200 | worked_example | en | A firm hires 10 people from 200 applicants. Compute the hire yield. | [
"Write: Yield = Hires / Applicants.",
"Substitute: 10 / 200 = 0.05.",
"Hire yield = 5%."
] | business | Answer: 5%.
Steps:
1. Write: Yield = Hires / Applicants.
2. Substitute: 10 / 200 = 0.05.
3. Hire yield = 5%. | management |
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