________ identify the producers as belonging to a larger group
A) Product trademarks
B) Service marks
C) Collective marks
D) Certification marks
C
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Which statement below is not correct regarding the Projected Benefit Obligation (PBO)?
A. The PBO represents the present value of the retirement benefits earned to date. B. The PBO is based on future salary levels. C. Benefits paid to retirees do not affect the PBO. D. A higher discount rate assumption increases the projected benefit obligation.
Virtual communication
A. allows a focus on tasks and less on social needs. B. lacks the richness of face-to-face communication. C. supports higher levels of trust than face-to-face communication. D. is more efficient than face-to-face communication. E. allows for integrated global team development.
A private college received an offer from a CPA who is an alumnus to teach a one-semester advanced accounting course at no cost. ASC 958 prescribes that this contribution of service:
A. need only be disclosed in the footnotes to the financial statements. B. need not be recorded if the service is for a period less than one academic year. C. be recorded as an asset with an equivalent amount recorded in the unrestricted fund balance. D. be recorded as a revenue with an equivalent amount recorded as an expenditure.
Lumber MillInc is a private employer with more than twenty employees. Itsemployment practices do not indicate a past pattern of discrimination. Itis located in Metro City, which has recently seen an increase in the number of its citizens who are members of protected classes. Under the Civil Rights Act of 1964, Lumber Mill is
a. required to promote diversity in its workplace, but not to implement an affirmative action policy. b. not required to implement an affirmative action policy. c. required to implement an affirmative action policy until the number of its minority employees is proportional to the number of minority individuals in Metro's labor pool. d. required to implement an affirmative action policy that considers race merely as a plus factor.