Barriers to learning from post-project reviews include
A) psychological barriers.
B) team-based shortcomings.
C) epistemological constraints.
D) all of the above.
D
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The financial statements that are prepared for the business are separate and distinct from the owners according to the
a. going-concern assumption. b. matching principle. c. economic entity assumption. d. full disclosure principle.
Firms that incur research and development costs to develop a patented product:
a. must expense the costs as incurred. b. must capitalize the costs and only reduce such costs if the patent becomes impaired. c. must capitalize the costs and then amortize the costs over the expected economic life of the patent. d. have a choice either to expense the costs as incurred or capitalize the costs and amortize the costs over the legal life of the patent. e. have a choice either to expense the costs as incurred or capitalize the costs and amortize the costs over the expected economic life of the patent.
Loren Company's balance sheet shows a trade name acquired as part of a business combination with a carrying value of $30 million. The trade name has an indefinite life and therefore Loren does not amortize it. Negative publicity regarding the product carrying the trade name has reduced its fair value to $24 million and its value in use to $22 million. The entry is as follows:
a. Loss on Impairment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 8,000,000 Trade Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . 8,000,000 b. Loss on Impairment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 6,000,000 Trade Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . 6,000,000 c. Loss on Impairment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 4,000,000 Trade Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . 4,000,000 d. Trade Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 6,000,000 Loss on Impairment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,000,000 e. Trade Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 8,000,000 Loss on Impairment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,000,000
In a short essay, list and discuss five of the seven deadly sins described as one of the founding areas of guidance for those unsure about their ethical standing.
What will be an ideal response?