A/An ______ is a neutral third party who attempts to assist parties in a negotiation to find a resolution or come to an agreement using rational arguments and persuasion.
A. mediator
B. arbitrator
C. intermediary
D. conciliator
A. mediator
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On January 1, a company issues bonds dated January 1 with a par value of $240,000. The bonds mature in 5 years. The contract rate is 11%, and interest is paid semiannually on June 30 and December 31. The market rate is 10% and the bonds are sold for $249,262. The journal entry to record the issuance of the bond is:
A. Debit Cash $249,262; credit Bonds Payable $249,262. B. Debit Bonds Payable $240,000; debit Bond Interest Expense $9262; credit Cash $249,262. C. Debit Cash $249,262; credit Premium on Bonds Payable $9262; credit Bonds Payable $240,000. D. Debit Cash $249,262; credit Discount on Bonds Payable $9262; credit Bonds Payable $240,000. E. Debit Cash $240,000; debit Premium on Bonds Payable $9262; credit Bonds Payable $249,262.
Price and profit allocation decisions are usually best made:
A. cooperatively by both subsidiary and IC headquarters. B. at the subsidiary headquarters in the host country with the lowest prices. C. at the subsidiary headquarters. D. at the IC headquarters.
U.S. GAAP and IFRS require separate income statement display of income from continuing operations and _____earnings that will not continue because the firm either sold, or made a decision to sell, a portion of its business). Such a requirement aids users of the income statement in predicting future earnings
a. income from discontinued operations b. extraordinary items c. changes in accounting principles d. sale of individual assets e. none of the above
Why is there a concern about ethics in the nonprofit field?
What will be an ideal response?