Which of the Following Are Not Exempt from IRB Review

question 84

Multiple Choice

Which of the following are not exempt from IRB review under federal guidelines?

• A) research involving the analysis of existing data
• B) research involving the use of educational tests that are cognitive in nature
• C) research conducted in established educational settings that involve normal education practices
• D) research that uses living subjects who have participated in at least one prior research study

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Definitions:

Recognition of Depreciation

The accounting process of systematically allocating the cost of a tangible asset over its useful life, reflecting the asset's consumption, wear and tear, or obsolescence.

Acquisition Cost

The total cost incurred to acquire an asset, including the purchase price and related expenses.

Interest Costs

The amount paid for borrowing money, or the expense incurred from borrowing funds, typically expressed as an annual percentage.

Depletion Expense

An accounting and taxation method that allocates the cost of extracting natural resources, such as timber, minerals, and oil from the earth, over their extraction period.