Self-punishment focuses on self-applied consequences for behavior by:
a. decreasing undesired behaviors
b. increasing desired behaviors
c. increasing undesired behaviors
d. decreasing desired behaviors
Ans: A
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Which of the following statements regarding international accounting standards for the impairment of tangible assets is correct?
a. Impairment losses cannot be subsequently reversed. b. Impairment losses can be subsequently reversed to the extent of the amount of the initial impairment loss. c. International accounting standards require a two-step test of impairment of a tangible asset. d. Accounting for impairments is not necessary since entities are required under international accounting standards to adjust the values of property, plant, and equipment to fair value at the end of each reporting period for which reports are prepared.
The most widely purchased homeowners' insurance providing all risks coverage on the dwelling and named perils coverage on personal property is
A) Basic Format HO-1. B) Broad Form HO-2. C) Special Form HO-3. D) Comprehensive Form HO-5.
A company issues $400,000 of 8%, 10-year bonds dated January 1. The bonds pay interest semiannually on June 30 and December 31 each year. If bonds are sold at par value, the issuer records the sale with a (debit/credit) __ to Bond Payable in the amount of $__.
Fill in the blank(s) with the appropriate word(s).
A Canadian company had placed an order with a Korean company for electronic equipment. The Korean company was unable to deliver the goods on time due to a technical failure and the Canadian company incurred losses. Initial attempts to informally settle the dispute failed. Hence, each party chose a person to defend their case and a lawyer was appointed by an international committee to settle the dispute. The decision of the lawyer was binding for both parties. The method of dispute resolution being used in the above scenario is _____.
A. litigation B. arbitration C. informal settlement D. coercion E. conciliation