Total quality management emphasizes:
A) the responsibility of the quality control staff to identify and solve all quality-related problems.
B) a commitment to quality that goes beyond internal company issues to suppliers and customers.
C) a system where strong managers are the only decision makers.
D) a process where mostly statisticians get involved.
E) ISO 14000 certification.
B
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For which of the following services must a CPA be independent?
a. Audits: Yes; Reviews: Yes; Compilations: Yes b. Audits: Yes; Reviews: Yes; Compilations: No c. Audits: Yes; Reviews: No; Compilations: No d. Audits: Yes; Reviews: No; Compilations: Yes
Real property includes which of the following:
a. oil b. land c. trees d. buildings e. all of the other choices
Which of the following is an earmarked tax?
A. A tax imposed on the purchase of specific items such as liquor or cigarettes B. A tax that generates revenues that the government can spend only to build more National Parks C. A tax that generates revenues that the government can spend for any purpose D. A tax imposed only on individuals who earn more than $1 million annually
Which of the following statements is CORRECT?
A. Most sinking funds require the issuer to provide funds to a trustee, who saves the money so that it will be available to pay off bondholders when the bonds mature. B. A sinking fund provision makes a bond more risky to investors at the time of issuance. C. Sinking fund provisions never require companies to retire their debt; they only establish "targets" for the company to reduce its debt over time. D. If interest rates have increased since a company issued bonds with a sinking fund, the company is less likely to retire the bonds by buying them back in the open market, as opposed to calling them in at the sinking fund call price. E. Sinking fund provisions sometimes turn out to adversely affect bondholders, and this is most likely to occur if interest rates decline after the bond has been issued.