The case of Vriend v. Alberta established
A) the right of disabled people to obtain an accommodation
B) that a person could not be discriminated against based on their sexual orientation
C) the right of an accused person to not be subjected to random searches by police
D) the right of refugees to receive a fair hearing
E) that unions have the right to strike
B
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Which step of the personal-selling process is difficult because it requires the salesperson to overcome the fear of being rejected?
A. handling objections B. gaining commitment C. preapproach D. sales presentation E. approach
Which of the following is true of limited liability companies?
A) Most states limit the duration of LLCs. B) In most states, LLCs must file annual reports with the state. C) The contribution of a member to a limited liability company must be cash or property. D) A written operating agreement governing all of the relations between members is required in all states.
Exhibit 11-05Wilson is preparing his tax returns using the MACRS convention. The following information relates to the purchase of an asset on January 1, Year 1.
MACRS Depreciation as a Percentage of the Cost of the AssetYear of Life3 5 7 10 1 33.33% 20.00% 14.29% 10.00% 2 44.45% 32.00% 24.29% 18.00% 3 14.81% 19.20% 17.49% 14.40% 4 7.41% 11.52% 12.49% 11.52% 5 11.52% 8.93% 9.22% 6 5.76% 8.92% 7.37% 7 8.93% 6.55% 8 4.46% 6.55% 9 6.56% 10 6.55% 11 3.28% ? Cost$ 105,000 Estimated Economic Life7 Estimated residual value$ 15,000 Depreciation for Financial Statementsstraight-line MACRS life5 MACRS Method200%-declining-balance ? ? Refer to Exhibit 11-05, what amount of depreciation would be recorded on the income tax returns for year 5? A. $6,048 B. $15,000 C. $12,096 D. $0
Which of the following statements does not represent a limitation of using return on investment (ROI) for measuring and evaluating performance?
A. ROI has the potential to create goal congruence problems. B. ROI uses accounting income which is based on historical information. C. ROI fails to align some costs incurred in one period with the benefits received in another period. D. ROI cannot be used to compare divisions of different sizes.