Under the NLRA, the Group of Employees That Has a Choice

question 27

Multiple Choice

Under the NLRA, the group of employees that has a choice on whether to be included in a mixed bargaining unit is:

• A) supervisors.
• B) plant guards.
• C) independent contractors.
• D) professionals.
• E) confidential employees.

Identify the role of information in negotiation and its ethical implications.

Assess the consequences of using specific negotiation tactics.

Distinguish between different ethical perspectives and their application to negotiation.

Examine the importance of social norms and contracts in ethical decision-making.

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Definitions:

FIFO Costing

An inventory valuation method that assumes the first items purchased or produced are the first ones sold, affecting the cost of goods sold and ending inventory.

Opening WIP Inventory

The value of unfinished goods that a company has at the beginning of an accounting period.

FIFO Method

FIFO Method (First In, First Out) is an inventory valuation method where goods first acquired are the first to be sold or removed, affecting stock and cost of goods sold.

Equivalent Units

A concept in cost accounting used to apportion costs to partially completed goods, calculated by taking the number of completed units plus the equivalent units in the process.