Which of the following is a guideline you should follow when developing the reasons section of a bad-news message?
A. Use the deductive approach.
B. Keep the reasons behind the refusal of a request ambiguous.
C. Include "company policy" as one of the reasons.
D. Read the section aloud to identify flaws in logic.
Answer: D
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Regarding accounting for troubled debt, which of the following statements is true?
a. The treatment for troubled debt is the same under both U.S. GAAP and IFRS. b. The settlement of troubled debt results in an economic loss to the debtor because the creditor accepts more than the book value of the debt to settle the debt. c. U.S. GAAP uses a "10 percent rule" to determine whether a gain is recognized by the debtor in a troubled debt situation. d. Because IFRS uses the present value approach to determine the magnitude of the settlement for troubled debt, the magnitude of the new book value of the restructured debt will be lower and the gain recognition will be larger under IFRS.
An example of an occasional control is which of the following?
a. budgeting b. monthly meetings c. self-control d. observation
Which of the following is the level of culture that is a visual reflection of the organization’s culture?
A. artifacts and creations B. external C. values D. assumptions
According to Schumpeter, which notion describes the ‘process of industrial mutation that incessantly revolutionizes the economic structure from within, incessantly destroying the old one, incessantly creating a new one’?
a. Creative absorption b. Creative imaginary c. Creative destruction d. None of the above