Traditional adversarial bargaining relationships between employers and employees has made meeting employers' increasing need for ____________________ more difficult.
A. Flexibility
B. Equity
C. Cooperation and employee involvement
D. Workplace fairness
C. Cooperation and employee involvement
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On December 1, Orenthal Marketing Company received $5400 from a customer for a 2-month marketing plan to be completed January 31 of the following year. The cash receipt was recorded as unearned fees. The adjusting entry for the year ended December 31 would include:
A. a debit to Earned Fees for $3600. B. a credit to Earned Fees for $3600. C. a debit to Earned Fees for $5400. D. a credit to Unearned Fees for $1800. E. a debit to Unearned Fees for $2700.
U.S. GAAP and IFRS require complex procedures in accounting for income taxes. For example, firms provide for estimated warranty cost in the year they sell warranted products but delay the tax deduction until later, when firms make actual expenditures for warranty repairs. In this example, a
a. deferred tax asset arises. b. deferred tax liability arises. c. firm recognizes a revenue earlier for financial reporting than for tax reporting. d. firm recognizes a revenue earlier for tax reporting than for financial reporting. e. firm recognizes an expense earlier for tax reporting than for financial reporting.
The correct order of payment of claims from the debtor's estate would be
a. secured claims, priority claims, unsecured claims. b. secured claims, unsecured claims, priority claims. c. priority claims, secured claims, unsecured claims. d. priority claims, unsecured claims, secured claims.
Kermit Wong invents a new type of computer even smaller than a calculator and patents the invention. A large U.S. computer company buys the rights and makes the units at its California plant, whence it ships them across North America
Kermit realizes that he could make them more cheaply, but the computer company refuses to give him a licence to do so in Canada. Which of the following is true? A) Kermit can apply for a compulsory licence and the government will permit him to make and sell the units in Canada. B) There is nothing Kermit can do C) Kermit can apply but will be unsuccessful in obtaining a compulsory licence because the patent holder is using the patent. D) Kermit can apply but will be unsuccessful because compulsory licensing only applies to drugs. E) Kermit can apply but will be unsuccessful in obtaining a compulsory licence because the patent holder is selling the computer in Canada.