The Workers' Adjustment and Retraining Notification (WARN) Act requires that:
A. organizations with unionized operations negotiate any closings or layoffs that will affect employees within the bargaining unit.
B. organizations with more than 100 employees conduct and publicize the results of an environmental, community impact study before a plant closing that will affect at least 50 full-time employees.
C. organizations warn employees of all environmental hazards that they may come into contact with while working for the company.
D. organizations with 50 or more employees and $10,000 or more in federal contracts prepare and post an affirmation plan.
E. organizations with more than 100 employees give 60 days' notice before any closings or layoffs that will affect at least 50 full-time employees.
E. organizations with more than 100 employees give 60 days' notice before any closings or layoffs that will affect at least 50 full-time employees.
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A(n) _____ change involves introducing a practice that is new to the industry, such as using drones (rather than delivery trucks) to deliver products to customers.
A. revolutionary B. adaptive C. radically innovative D. reactive E. innovative
A company issued 5-year, 8% bonds with a par value of $94,000. The company received $91,947 for the bonds. Using the straight-line method, the amount of interest expense for the first semiannual interest period is:
A. $7930.60. B. $7520.00. C. $3965.30. D. $3554.70. E. $3760.00.
Which of the following is true about the relationship between the registration statement and the
prospectus? A) Both the registration statement and the prospectus must be submitted to the SEC, but only the prospectus is required to be provided to prospective purchasers of securities. B) Both the registration statement and the prospectus must be submitted to the SEC, but only the registration statement is required to be provided to prospective purchasers of securities. C) Both the registration statement and the prospectus must be submitted to the SEC, but either may be submitted to prospective investors, so long as one or the other is. D) Only the registration statement is required to be filed with the SEC, and only the prospectus must be provided to purchasers of securities. E) Both the registration statement and the prospectus must be submitted to the SEC, and both are required to be provided to prospective purchasers of securities.
The contribution margin approach helps managers in short-term decision making because it ________
A) treats fixed manufacturing overhead as product cost B) reports only mixed costs C) reports costs and revenues at present value D) isolates costs by behavior