Examlex
On the balance sheet for a manufacturing business, the cost of direct materials, direct labor, and factory overhead, which have entered into the manufacturing process but are associated with products that have not been finished, are reported as direct materials inventory.
Certification
Official recognition or guarantee that an individual, organization, product, or service meets established standards.
Labour Relations Board
A governmental agency responsible for enforcing labor laws, including the regulation of unions and the adjudication of labor disputes.
Strike
Withdrawal of services by employees.
Union Shop
A workplace where employees must join the union within a certain timeframe after being hired.
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