Esqua inc., a manufacturer of soaps and shampoos, claims that its latest brand of soaps, esqua plus, is superior to the average soap brand because, unlike other soaps, esqua plus combines both antibacterial and moisturizing properties and offers longer-lasting deodorant protection. in this scenario, which of the following concepts is esqua using to encourage its customers to try its products? product positioning product testing product diversification product innovation

Mae jong corp. issues $1,000,000 of 10% bonds payable which may be converted into 10,000 shares of $2 par value ordinary shares. the market rate of interest on similar bonds is 12%. interest is payable annually on december 31, and the bonds were issued for total proceeds of $1,000,000. in accounting for these bonds, mae jong corp. will: (a) first assign a value to the equity component, then determine the liability component. (b) assign no value to the equity component since the conversion privilege is not separable from the bond.(c) first assign a value to the liability component based on the face amount of the bond.(d) use the “with-and-without” method to value the compound instrument.