If an individual is responsible for developing a training program, his/her first step should be to
A. create a suitable training environment.
B. create a design for the training program.
C. perform the evaluation of behavior.
D. perform the needs assessment.
Answer: D
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On January 1, Vermont Corporation had 40,000 shares of $10 par value common stock issued and outstanding. All 40,000 shares had been issued in a prior period at $20.00 per share. On February 1, Vermont purchased 3,750 shares of treasury stock for $24 per share and later sold the treasury shares for $21 per share on March 1. The journal entry to record the purchase of the treasury shares on
February 1, would include a a. credit to Treasury Stock for $90,000 b. debit to Treasury Stock for $90,000 c. debit to a loss account for $112,500 d. credit to a gain account for $112,500
Which of the following statements is true of misstatements or omissions of material facts in the information furnished by accountants for registration statements?
A. An accountant is not liable to a purchaser of securities issued pursuant to a defective registration statement. B. A purchaser can recover even if the accountant can demonstrate that the purchaser was aware of the misstatements or omissions in the registration statement before buying the securities. C. An accountant's duty is to have a reasonable belief in the accuracy of the figures at the time the registration statement becomes effective. D. A purchaser cannot recover if he has not read the registration statement containing the material misstatements or omissions.
Big Mike's Health Food Store sells nutritional energy foods. The price of the products sold varies according to individual customer accounts and situations. For example, long-time customers receive discounts. This strategy is an example of ________
A) time-based pricing B) seasonal pricing C) dynamic pricing D) promotional pricing E) penetration pricing
In 2005, seven of the country's largest unions left the AFL-CIO to form a new federation of unions called:
A. The International Labor Organization. B. Change to Win. C. The Coalition for Employee Free Choice. D. The American Federation of Labor.