The San Gabriel Valley Chapter of the Institute of Management

question 47

Multiple Choice

The San Gabriel Valley chapter of the Institute of Management Accountants sponsors four computer seminars each year: Access, Excel, PowerPoint and QuickBooks. Participants can sign up for any or all of the seminars; pricing varies with the number of seminars and with the participant's membership and professional status. For example, a student member of the IMA can sign up for one seminar for $30, or all four for $100. A non-member of the IMA, whether a student or not, would pay $50 for one seminar or $150 for all four. Elliot receives registrations via e-mail and collects payment at the beginning of each seminar.
-A data flow diagram of the preceding process would include how many of this symbol:

• A) Zero.
• B) One.
• C) Two.
• D) More than two.

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Definitions:

Utilitarianism

A philosophical theory that suggests the best action is the one that maximizes utility, usually defined as that which produces the greatest well-being of the greatest number of people.

Toxic Environment

Conditions in a workplace or other environment that are harmful to employees' or inhabitants' health, well-being, or performance, often due to dangerous chemicals or a hostile work culture.

Whistleblowing

The act of exposing wrongful, unethical, or illegal activities within an organization to those in authority or the general public.

Goodwill

An intangible asset reflecting the value of a business above its tangible assets and liabilities, often associated with its brand, customer base, and reputation.