The public relations department issues a statement saying, "Unusual and unforeseen weather caused this accident. It was beyond our control." This statement is a form of:
A) expression of innocence
B) excuse
C) rationalization
D) justification
B
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Which of the following statements does not properly represent IFRS guidance on pension costs?
A. IFRS uses the discount rate to compute the expected return on plan asset. B. Actuarial gains and losses on the PBO and the actual return (less the expected return on plan assets) are recognized in OCI without subsequent amortization to pension expense. C. In recognition that pension costs are related to employee service, all costs are included in operating activities. D. Under IFRS past service cost may be recognized immediately.
The SWOT analysis is a process of ______ an organization’s available resources in order to make the most of strengths and opportunities while ______ danger to the organization from its weaknesses and threats.
A. balancing; minimizing B. balancing; eliminating C. identifying; clarifying D. practicing; replicating
Traditional advertising is unlimited in terms of interactivity.
Answer the following statement true (T) or false (F)
If completeness is a concern for accounts payable, auditors will send accounts payable confirmations to
A. Primarily vendors with large accounts payable balances. B. Primarily vendors with small or zero accounts payable balances. C. All vendors. D. A random sample of all vendors.