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NEW QUESTION: 1
As of July 24, 2009, the federal minimum wage was established at $7.25 per hour. Grace Clothing, a successful line of retail clothing stores located in California, will be hiring 10 new workers at minimum wage with the option for commission. California has a statewide minimum wage of $8.00 per hour, so the company owners have contacted human resources manager Edwina regarding the disparity in minimum wage pay at the state and federal level. Which statement below best quotes the policy Edwina would cite to help Grace Clothing resolve the difference?
A. The size of Grace Clothing makes it exempt from minimum wage requirements, so the company has no obligation to follow either federal or state minimum wage
B. When a federal minimum wage is lower than a state minimum wage, companies may use the federal minimum wage as their standard
C. The presence of commission means that Grace Clothing can lower the minimum wage that it pays workers because the commission payments compensate for the lower minimum pay
D. When a state minimum wage is higher than the federal minimum wage, the company is required to pay the state minimum over the federal minimum
E. Grace Clothing is required to pay employees the lowest minimum wage of any state in the country, which is $5.15
Answer: D
Explanation:
Explanation: Minimum wage law is as follows: the federal minimum wage is primary if the state minimum wage is lower than the federal minimum wage. If the state minimum wage is higher than the federal level, however, the company is required to pay the state minimum wage. In other words, companies are expected to pay whatever happens to be higher. There are, of course, a number of variables that can affect minimum wage and what a company is expected to pay, but in question 10 one should assume that Grace Clothing in California is required to pay whatever happens to be the higher minimum wage. This means that answer choices A and B are immediately incorrect. In the case of answer choice D, the question does not provide any information about the size of the company, so the answer choice becomes irrelevant to the discussion. (Again, it must be assumed based on the question that Grace Clothing is required to pay minimum wage; the real question is which minimum wage?) And answer choice E is incorrect because the presence of commission should not necessarily affect minimum wage. The minimum wage is the minimum a company is expected to pay employees. Any commissions represent an addition to payment, but because commissions cannot be guaranteed they cannot compensate for lower minimum wage.

NEW QUESTION: 2
最近のトランザクションアクティビティを確認すると、送金者のコンプライアンス担当者は、複数の顧客がそれぞれ同じ金額を送金しているが、より頻繁に送金していることに気付きました。
機関はどのように対応すべきですか？
A. すぐに顧客に連絡し、なぜ頻繁に送金するのかを尋ねます
B. これらの顧客の送金を今後処理しないように窓口係に指示します
C. さらなる調査を実施して、これが本当に疑わしい活動かどうかを判断します
D. 不審なトランザクションレポートを提出する
Answer: C

NEW QUESTION: 3
The role of the internal auditors is primarily to:
A. Prepare the financial accounts
B. Report to shareholders on the accuracy of the accounting system
C. Reduce the fees charged by the external auditors by carrying out some of their duties at a lower cost, thereby improving profits
D. Support the work of the external auditors by carrying out specific checks on the accuracy of the accounting system
Answer: D