As potato harvest season approaches, the number of year-round llama wranglers is insufficient to meet the demand, so a few wranglers are hired just for the month it takes to haul the harvest down from the mountains to the anxious potato-festival crowd
This approach to meeting the labor requirements is called:
A) a tiered workforce.
B) offloading.
C) labor management.
D) yield management.
Answer: A
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Dog Corporation acquires all of Cat, Inc. for $400,000 cash. On that date, Cat has net assets with fair value of $350,000 but a book value and tax basis of $325,000. The tax rate is 30 percent. Prior to this date, neither Dog nor Cat has reported any deferred income tax assets or liabilities. What amount of goodwill should be recognized on the date of the acquisition?
A. $0. B. $50,000. C. $66,400. D. $65,000. E. $57,500.
When a 5% stock dividend is declared, which account is debited?
A) Common Stock-Par Value B) Common Stock Dividend Distributable C) Retained Earnings D) Paid-In Capital in Excess of Par-Common
Misstatements or misrepresentations in an application for insurance can void a policy.
Answer the following statement true (T) or false (F)
In a(n) _, the parent of a multiple-subsidiary firm issues, via an IPO, equity shares for a particular subsidiary, though the parent usually keeps majority ownership of the shares, and thus control of the subsidiary
a. asset sale b. spin-off c. equity carve-out d. targeted stock issuance