Answer:
The answer is: D) Licenses for functional intellectual property can be viewed as conveying a right of use.
Explanation:
Functional Intellectual Property (IP) is different from other IP since it must possess a standalone functionality. This means it must be able to perform a task, process a transaction, etc.
Because functional IP possess a standalone functionality, licensing agreements provide the customer immediate use of the functional IP. Therefore, revenue from licensing functional IP is recognized at the time the license is given.
Answer: b. The company issued common stock in 2015.
Explanation:
Common Stock is recorded at par value in the books and so the only things that can affect it are more stock being issued which would increase it or treasury stocks being purchased which would decrease it.
As the common stock increased in 2015 from 2014 by $1,000 more, it shows that the company issued $1,000 worth of stock in 2015.
When a buyer returns or takes an allowance on merchandise, the Buyer issues a debit memorandum to inform the Seller of a debit made to the seller's account in the buyer's records
Explanation:
A debit memorandum is an information recording adjustment for three particular cases: reducing the account balance of a bank customer, under filling goods or services or a small credit balance internally offset to a customer account.
A debit receipt is provided to an account holder in financial institutions stating that now the balance of the account was reduced due to a cause apart from cash withdrawal or cash search. Because of bank fees or bundled check expenses, debit memos may arise. Usually, the memos and their monthly bank statements are forwarded to bank clients.
The technique being used above is called the jaw thrust. This is being done with the person who is not breathing. They tend to open the airway of patient to allow him or her to enter airway into her system. They perform a specific procedure in doing these to completely do the task for it to be more effective and to allow the patient to breathe.
Answer:
development enhances the organization's capacity to control environmental forces
Explanation:
Employee development can be described as when an employer takes certain certain steps to increase the skills, competences and knowledge of the employees.
Employee development can take the form of :
- trainings
- Mentorships
- On the job training
- conferences
- job rotations
Advantages of employee development includes :
- It reduces employee turnover
- It increases the skills of employee
- It increases the efficiency of employees
