When actuarial estimates related to defined benefit pension plans are adjusted

A) both U.S.GAAP and IFRS require companies to report these valuation changes in OCI each period.
B) only U.S.GAAP requires companies to report these valuation changes in OCI each period.
C) only IFRS requires companies to report these valuation changes in OCI each period.
D) neither U.S.GAAP nor IFRS requires companies to report these valuation changes in the financial statements.

Mauricia Corp., a biotechnology firm, has initiated a program that encourages employees to form groups, on the basis of a particular characteristic such as race, sex, ethnicity, etc. Mauricia Corp's initiative is based on the belief that such programs would help team members to discover their true potential and climb the corporate ladder. Which of the following is a likely disadvantage of such a set up?

A) It could result in a reduction in productivity.
B) It could lead to divisiveness.
C) It may widen power distance.
D) It may heighten the sense of individualism.

The double declining-balance method is an accelerated depreciation method.

Under tariff rules,a common carrier may limit her liability to a shipper's declaration of value,provided that the rates are:

A) not on a take-it-or-leave-it basis.
B) in writing.
C) are determined by what is reasonable in the trade.
D) dependent on value.

The aggregate plan gets input or feedback from which of the following areas?

A) engineering
B) finance, marketing, and human resources
C) the master production schedule
D) procurement, production, and general management
E) all of the above

What is neuromarketing? What does it do? Why is it important to marketers?