When Occupational Safety and Health Act inspectors discover a hazard where the employer has not corrected a previous violation for which a citation was issued and the settlement date has passed, it reports a(n) ______ violation.

A. willful
B. de minimis
C. serious
D. failure to abate


D. failure to abate

Business

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In 2014, Xenex Market Services began development of a customer management software package for their own internal use and incurred $40,000 costs related to conceptual formulation of design alternatives. In 2015, management agreed to fully fund development of the software and spent $120,000 in development costs. In 2016, development was completed after incurring an additional $160,000 in

development costs plus another $ 60,000 was spent on training costs for using the software. In 2017, the company started using the software and began amortizing related costs over a 10-year expected useful life. What is the amount of amortization expense for 2017 for this internally-developed software? A) ?$28,000 B) ?$32,000 C) ?$34,000 D) ?$38,000

Business

JRJ Corporation issued 10-year bonds at a price of $1,000. These bonds pay $60 interest every six months. Their price has remained the same since they were issued; that is, the bonds still sell for $1,000. Due to additional financing needs, the firm wishes to issue new bonds that would have a maturity of 10 years and a par value of $1,000 and pay $40 interest every six months. If both bonds have the same yield, how many new bonds must JRJ issue to raise additional capital of $2 million? Fractions of bonds cannot be issued. (Round the number of bonds to the nearest whole number.)

A. 2,404 B. 2,596 C. 3,073 D. 5,282 E. 4,275

Business

Harley-Davidson markets motorcycles, clothes, toys, and restaurants. It uses its strong ________, which is ________.

A. financial position; an intangible resource B. technological resources; an intangible resource C. brand image; a tangible resource D. brand image; an intangible resource

Business

What is the firm's marginal profit contribution from sales under the proposed plan of initiating the cash discount? (See Table 14.7)

A) $22,500 B) $40,000 C) $62,500 D) $100,000

Business