The removal of an unpleasant event tends to decrease the probability of desired employee behavior.

Conscious marketing is governed by four overriding principles that guide a firm's economic value creation.

A company had a tractor destroyed by fire.The tractor originally cost $85,000 with accumulated depreciation of $60,000.The proceeds from the insurance company were $20,000.The company should recognize:

A) A loss of $5,000.
B) A gain of $5,000.
C) A loss of $20,000.
D) A gain of $65,000.
E) A gain of $20,000.

Read the following statements regarding strategic planning to determine which is accurate.

A) The strategic plan is shaped by the organization's marketing mix.
B) Strategic planning, even if done well, does not increase the likelihood of success.
C) Strategic planning helps ensure marketers will select the right marketing mix strategies.
D) Strategic planning principles are applicable only to business situations.
E) Strategic planning is best used as a one-time process completed when a firm outlines its objectives.

The Roth Company incurred the following costs in the acquisition of a plant asset: $\begin{array}{ll}\text{ Invoice price }& \$2,100\\ \text{ Purchase discount lost }& 40\\ \text{ Freight-in }& 350\\ \text{ Installation }& 100\\ \text{ Cost of trial nuns }& 150\end{array}$ What is the cost of the plant asset?

A) $2, 700
B) $2, 660
C) $2, 550
D) $2, 100

CPA stands for:

A) Credentialed Public Accountant.
B) Credentialed Private Accountant.
C) Certified Private Accountant.
D) Certified Public Accountant.
E) Certified Professional Accountant.