Which approach to addressing resistance to change can be described as involving employees in the change?
A. coercion
B. participation
C. education and communication
D. manipulation
B. participation
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Code: A = amortization of unrecognized prior service cost B = interest cost C = gain or loss (to the extent recognized) D = service cost E = expected return on plan assets F = pension expense ? Which equation would be correct for the calculation of pension expense?
A) F = D + B ? E + A ± C B) F = B + D ± A ± C + E C) F = D ? B ± C ? E ± A D) F = B ± C ? E ? D ± A
What is included in a SWOT analysis?
A. Strengths, weaknesses, opportunities, and threats. B. Success, willingness, opportunities, and technology. C. Success, weaknesses, organizations, and threats. D. Strengths, weaknesses, organizations, and technology.
A company identified the following partial list of activities, costs, and activity drivers expected for the next year:ActivityExpected CostsCost DriverExtrusion costs$83,600 Number batches madeHandling costs$8,800 Number of orders filledPackaging costs$40,500 Number of units made Product AProduct BProduction volume 750,000units 600,000unitsBatches made 200batches 750batchesOrders filled 75 200 Calculate activity rates for each of the three activities using activity-based costing (ABC).
A. Extrusion: $88 per order; handling: $32 per unit; packaging: $0.03 per batch. B. Extrusion: $418 per batch; handling: $117.33 per order; packaging: $0.054 per unit. C. Extrusion: $304 per batch; handling: $32 per unit; packaging: $0.03 per unit. D. Extrusion: $88 per batch; handling: $32 per order; packaging: $0.03 per unit. E. Extrusion: $118.13 per batch; handling: $44 per order; packaging: $0.0675 per unit.
Explain how to account for available-for-sale debt securities at and after acquisition and how they are reported in financial statements.
What will be an ideal response?