In Teamsters Local Union No. 523 v. National Labor Relations Board, where a sales representative complained of unfair labor practices after he was demoted by the union when his employer consolidated its distribution so that the union would represent all distribution workers, rather than only some, the U.S. Court of Appeals held that:

a. the employee was behind in his agency fee payments, so he had no claim to keeping his position
b. the employee should have to join the union or pay agency fees if he wanted to keep his seniority position c. the union and employer were discriminating against the employee, but not in a way that encouraged unionparticipation
d. the union and employer were not discriminating against the employee in a way that encouraged union participation
e. none of the other choices are correct


e

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Accrual accounting requires frequent, ongoing changes in estimates. Which of the following is/are true?

a. As time passes and conditions change, new information becomes available that causes management to change the estimates required to apply accounting principles. b. Firms do not recalculate revenues and expenses of previous periods to incorporate new information involving estimates. c. Changes in estimates do not always relate to recurring accrual accounting measurements. d. Examples of changes in estimates include the amount of uncollectible accounts and the useful lives of depreciable assets. e. all of the above.

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A paperless, computer-to-computer relationship between retailers and their vendors is _____

a. electronic data interchange b. quick response inventory planning c. floor-ready merchandise d. a basic automatic replenishment system

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In the context of the three types of emissions tracked by corporations, Scope 1 emissions refer to direct emissions produced by corporate operations.

Answer the following statement true (T) or false (F)

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Which of the following is not a service provided by a commercial bank?

A) Checking and savings accounts B) FDIC insurance on all deposits with no maximum limit C) Personal loans D) Mortgage loans

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