In Comparing the Factors Considered in Assessing an Employer's Duty

question 24

Essay

In comparing the factors considered in assessing an employer's duty to accommodate why has the importance of employee morale and the impact on the collective agreement been fading compared to the others?

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Definitions:

Fair Value Adjustment

Fair Value Adjustment refers to an accounting action that adjusts the reported value of an asset or liability to reflect its current market value.

Trading Securities Portfolio

A collection of securities bought and held primarily for sale in the short term to generate income on short-term price differences.

Fair Value

The estimated price at which an asset can be bought or sold in an orderly transaction between market participants at the valuation date.

Unrealized Gain

An increase in the value of an asset that has not been sold, thus not yet generating actual profit.