Risk Assessment:
A) is the first step in the Risk Management Process
B) is the process of identifying the broad range of risk exposures
C) is the process of estimating the financial impact of each risk
D) deals with risk identification
C
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Differences exist between IFRS and GAAP in the reporting of EPS. Which of the following areas is not an area of difference?
A) adjustment in options calculations for unrecognized compensation cost B) treatment of unvested contingently issued shares C) treatment of dividends in arrears for convertible preferred stock D) treatment of contracts that may be settled in shares or for cash
Qualitative factors that are considered by decision makers include all of the following except
a. impact on other company operations b. revenue from fees c. anticipated future technological improvements d. competition.
Answer the following statements true (T) or false (F)
1. Job design affects job satisfaction and productivity. 2. One problem with job simplification is that it almost always results in a job that is more repetitive and boring than it was before it was simplified. 3. Job enrichment is based on the organizing principle of division of labor and Taylor’s scientific management principles. 4. A current trend in job design is to give employees reduced job autonomy. 5. One way to enrich jobs is for managers to delegate more responsibility to employees to make a job satisfying.
The operating lease method classifies all of the lease payment each period as _____
a. an investment use of cash on the statement of cash flows. b. an operating use of cash on the statement of cash flows. c. a financing use of cash on the statement of cash flows. d. a cash expenditure. e. none of the above