In the following diagram, which of the following provides the best interpretation of the multiplicities for the association between the employees and product categories classes?
A. Each product category includes many products.
B. Each employee is only authorized to purchase products from a single category.
C. Each employee may be assigned to manage many product categories.
D. Each product category may be managed by several employees.
Answer: C
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The depreciation method using a fixed rate applied to the book value of the asset each year, resulting in successively smaller depreciation charges as the undepreciated cost diminishes year by year, is called the declining balance method
a. True b. False Indicate whether the statement is true or false
Which of the following competencies of HR professionals requires a generalist perspective, although specialist knowledge is necessary, in making decisions?
A. Business B. Management of change processes C. Professional-technical knowledge D. Integration E. Performance
Which of the following is true?
a. In the CBIS environment, auditors gather evidence relating only to the contents of databases, not the reliability of the computer system. b. Conducting an audit is a systematic and logical process that applies to all forms of information systems. c. Substantive tests establish whether internal controls are functioning properly. d. IT auditors prepare the audit report if the system is computerized.
Ballard Corporation has retained earnings of $200,000 . It has 5,000 shares of 6 percent, $100 par value preferred stock outstanding that is callable at 102 . The preferred stock is cumulative, and one year of dividends is in arrears. It also has 10,000 shares of $50 par value common stock outstanding. Assume all stock is issued at par. The book value of each share of preferred stock is
a. $105. b. $108. c. $102. d. $110.