Sunteți pe pagina 1din 26

71

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

Chapter 19
Powers and Functions of
Administrative Agencies
TRUE/FALSE QUESTIONS
1.

Administrative agencies create administrative law.


ANSWER: T
PAGE:
640
NAT: AACSB Reflective AICPA Legal

2.

640
AICPA Legal

TYPE:

PAGE:

642
AICPA Legal

TYPE:

Enabling legislation is passed by an administrative agency before it


begins any regulatory activities.
ANSWER: F
NAT: AACSB Analytic

5.

PAGE:

Congress can create a new federal administrative agency.


ANSWER: T
NAT: AACSB Analytic

4.

Administrative agencies issue administrative regulations.


ANSWER: T
NAT: AACSB Analytic

3.

TYPE:

PAGE:

642
AICPA Legal

TYPE:

A federal administrative agency may exercise only those powers that


Congress delegates to it.
ANSWER: T
NAT: AACSB Analytic

PAGE:

642
AICPA Legal

TYPE:

72
6.

UNIT FOUR: THE REGULATORY ENVIRONMENT

The president of the United States has the power to appoint the
members of federal administrative agencies.
ANSWER: T
NAT: AACSB Analytic

PAGE:

642
AICPA Legal

TYPE:

73

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

7.

The executive, judicial, and legislative branches of government do


not exercise any control over administrative agency powers and
functions.
ANSWER: F
NAT: AACSB Analytic

8.

TYPE:

PAGE:

647
AICPA Legal

TYPE:

PAGE:

647
TYPE:
AICPA Critical Thinking

PAGE:

647
AICPA Legal

TYPE:

PAGE:

648
AICPA Legal

TYPE:

Congress issues legislative rules when it creates an administrative


agency.
ANSWER: F
NAT: AACSB Analytic

14.

645
AICPA Legal

Interested parties must be given an opportunity to express their


views on a proposed agency rule.
ANSWER: T
NAT: AACSB Analytic

13.

PAGE:

There are basic steps to formal administrative rulemaking.


ANSWER: T
NAT: AACSB Analytic

12.

The major function of an administrative agency is rulemaking.


ANSWER: T
NAT: AACSB Analytic

11.

TYPE:

The major function of an administrative agency is the enforcement


of its administrative rules.
ANSWER: F
NAT: AACSB Analytic

10.

643
AICPA Legal

An agency action may be set aside if it is arbitrary or capricious.


ANSWER: T
NAT: AACSB Analytic

9.

PAGE:

PAGE:

648
AICPA Legal

TYPE:

A federal administrative agencys final rule is published in the United


States Code.

74

UNIT FOUR: THE REGULATORY ENVIRONMENT

ANSWER: F
NAT: AACSB Analytic

PAGE:

648
AICPA Legal

TYPE:

75

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

15.

Final administrative rules do not have binding legal effect.


ANSWER: F
NAT: AACSB Analytic

16.

PAGE:

648
AICPA Legal

TYPE:

PAGE:

653
AICPA Legal

TYPE:

PAGE:

654
AICPA Legal

TYPE:

PAGE:

655
AICPA Legal

TYPE:

Most disputes over administrative actions are resolved through


negotiated settlements at their initial stages.
ANSWER: T
NAT: AACSB Analytic

22.

650
AICPA Legal

Administrative agencies have the power to resolve disputes through


formal adjudication.
ANSWER: T
NAT: AACSB Analytic

21.

PAGE:

An administrative agency can compel a witness to appear at an


agency hearing.
ANSWER: T
NAT: AACSB Analytic

20.

Administrative agencies can obtain information through on-site


searches.
ANSWER: T
NAT: AACSB Analytic

19.

TYPE:

An administrative agency can issue an interpretive rule through an


informal method of policymaking.
ANSWER: T
NAT: AACSB Analytic

18.

A federal administrative agency must follow formal procedures to


make policy.
ANSWER: F
PAGE:
650
NAT: AACSB Reflective AICPA Legal

17.

TYPE:

PAGE:

655
TYPE:
AICPA Critical Thinking

An administrative law judge makes determinations of facts.

76

UNIT FOUR: THE REGULATORY ENVIRONMENT

ANSWER: T
NAT: AACSB Analytic
23.

TYPE:

PAGE:

657
AICPA Legal

TYPE:

PAGE:

657
AICPA Legal

TYPE:

PAGE:

657
AICPA Legal

TYPE:

PAGE:

657
AICPA Legal

TYPE:

Once an agency has been created, it cannot be abolished.


ANSWER: F
NAT: AACSB Analytic

29.

656
AICPA Legal

To challenge an agency action, a party must have at least an


abstract disagreement over an administrative policy.
ANSWER: F
NAT: AACSB Analytic

28.

PAGE:

Judicial review of administrative agency actions is automatic.


ANSWER: F
NAT: AACSB Analytic

27.

A regulated party can take a dispute about the regulation to a court


rather than going through the administrative adjudicatory process.
ANSWER: F
NAT: AACSB Analytic

26.

TYPE:

The judicial branch exercises control over administrative agencies


through its review of agency actions.
ANSWER: T
NAT: AACSB Analytic

25.

655
AICPA Legal

Any party to a case may appeal the order of an administrative law


judge to the board or commission that governs the agency.
ANSWER: T
NAT: AACSB Analytic

24.

PAGE:

PAGE:

658
AICPA Legal

TYPE:

Congress can review new federal regulations before they take effect.
ANSWER: T
NAT: AACSB Analytic

PAGE:

658
AICPA Legal

TYPE:

77

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

30.

Congress can freeze the enforcement of a regulation before it


takes effect.
ANSWER: T
PAGE:
658
NAT: AACSB Reflective AICPA Legal

TYPE:

78
31.

UNIT FOUR: THE REGULATORY ENVIRONMENT

Most meetings of a federal agency must be open to public


observation.
ANSWER: T
NAT: AACSB Analytic

32.

PAGE:

659
AICPA Legal

TYPE:

PAGE:

660
AICPA Legal

TYPE:

Congress may create a state agency as a parallel to a federal agency


to provide similar services on a local basis.
ANSWER: F
NAT: AACSB Analytic

35.

TYPE:

Federal agencies must prepare guides that explain in plain English


how small businesses can comply with federal regulations.
ANSWER: T
NAT: AACSB Analytic

34.

659
AICPA Legal

Under the Regulatory Flexibility Act, administrative agencies have


the flexibility to issue any regulation that will have a significant
impact.
ANSWER: F
NAT: AACSB Analytic

33.

PAGE:

PAGE:

660
AICPA Legal

TYPE:

The priority among conflicting federal and state laws is based on the
supremacy clause of the U.S. Constitution.
ANSWER: T
NAT: AACSB Analytic

PAGE:

660
AICPA Legal

TYPE:

MULTIPLE CHOICE QUESTIONS


1.

National Ladder Company is subject to regulations issued by the


Occupational Safety and Health Administration (OSHA). Like other
federal administrative agencies, the OSHA was created by
a.
b.
c.

Congress, through enabling legislation.


the Federal Trade Commission, through
process.
the president, through an executive order.

the

rulemaking

79

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

d.

the U.S. Department of Labor, through a final order.

ANSWER: A
PAGE:
642
NAT: AACSB Reflective AICPA Legal
2.

Independent regulatory
Commission are
a.
b.
c.
d.

agencies

such

TYPE:

as

Trade

TYPE:

Seafood Restaurant Company pays income and other taxes collected


by the Internal Revenue Service (IRS). Like other federal
administrative agencies, the IRS was created by
a.
b.
c.
d.

Congress, through enabling legislation.


the courts, through the adjudicatory process.
the U.S. Constitution, through the First Amendment.
the U.S. Department of the Treasury, through a final order.

ANSWER: A
PAGE:
642
NAT: AACSB Reflective AICPA Legal
4.

Federal

not part of the governments executive branch.


outside the major departments of the governments executive
branch.
subagencies of executive agencies.
subject to more executive authority than executive agencies.

ANSWER: B
PAGE:
642
NAT: AACSB Reflective AICPA Legal
3.

the

TYPE:

Persons who favor the creation of a National Biotech Agency to regulate the production of genetically altered agricultural products should
concentrate their lobbying efforts on
a.
b.
c.
d.

Congress.
federal administrative agencies that
products.
the United States Supreme Court.
the president of the United States.

ANSWER: A
PAGE:
642
NAT: AACSB Reflective AICPA Legal

oversee

agricultural

TYPE:

80
5.

UNIT FOUR: THE REGULATORY ENVIRONMENT

Congress leaves it to the Bureau of Prisons to oversee the


promulgation of detailed regulations in areas under the agencys
jurisdiction. This is
a.
b.
c.
d.

divine right.
the delegation of legislative powers.
gap-filling power.
unconstitutional conduct.

ANSWER: B
PAGE:
643
NAT: AACSB Reflective AICPA Legal

TYPE:

81

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

6.

Before adopting new regulations to govern Internet-based phone


services, the Federal Communications Commission may not
a.
b.
c.
d.

hold hearings to acquire facts pertinent to the proposed rules.


ignore the Administrative Procedure Act to streamline
proceedings.
order manufacturers to provide certain documents.
solicit testimony from interest groups and consumers.

ANSWER: B
PAGE:
644
NAT: AACSB Reflective AICPA Legal
7.

followed a consideration of legally appropriate factors.


justifiably changed the agencys prior policy.
was accompanied by a rational explanation.
was plainly contrary to the evidence.

ANSWER: D
PAGE:
645
NAT: AACSB Reflective AICPA Legal

TYPE:

Pure Water Company is subject to a decision by the Environmental


Protection Agency. Pure Water appeals the decision, arguing that it is
arbitrary and capricious. This could mean that the decision
a.
b.
c.
d.

changed the agencys prior policy without justification.


followed a consideration of all relevant factors.
was accompanied by a rational explanation.
was plainly warranted by the evidence.

ANSWER: A
PAGE:
645
NAT: AACSB Reflective AICPA Legal
9.

Truck Transport Company is subject to a decision by the National


Labor Relations Board. Truck Transport appeals the decision, arguing
that it is arbitrary and capricious. This could mean that the decision
a.
b.
c.
d.

8.

TYPE:

TYPE:

To notify the public of a proposed rule, the Food Safety and


Inspection Service, like other federal agencies, publishes the
proposal
a.
b.
c.

in a nationally distributed newspaper.


in a trade journal available to members of the industry.
in the Federal Register.

82

UNIT FOUR: THE REGULATORY ENVIRONMENT

d.

on a public television station.

ANSWER: C
PAGE:
647
NAT: AACSB Reflective AICPA Legal

TYPE:

83

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

10.

The Securities and Exchange Commission decides to create a new


rule relating to the dissemination of material nonpublic information
through corporate Web sites. The first step is
a.
b.
c.
d.

compile the rule with others in the Code


Regulations.
conduct an on-site inspection.
publish a notice of the proposed rulemaking.
solicit public comment.

ANSWER: C
PAGE:
647
NAT: AACSB Reflective AICPA Legal
11.

b.
c.
d.

judges, legislators, and the president are asked about a


proposed rule.
potential violators of a proposed rule are notified and
publicized.
the administrators notice a problem and comment on it.
the public is asked to comment on a proposed rule.

ANSWER: D
PAGE:
648
NAT: AACSB Reflective AICPA Legal

TYPE:

The U.S. Citizenship and Immigration Service issues a rule. Like the
rules of other federal administrative agencies, this rule is compiled in
a.
b.
c.
d.

the
the
the
the

Administrative Register of the Federal Government.


Code of Federal Regulations.
Federal Rules of Civil Procedure.
United States Code.

ANSWER: B
PAGE:
648
NAT: AACSB Reflective AICPA Legal
13.

TYPE:

Federal

The U.S. Fish and Wildlife Service utilizes notice-and-comment


rulemaking. This involves a period during which
a.

12.

of

TYPE:

The Federal Aviation Administration uses notice-and-comment


rulemaking. The final rule in such a proceeding is sometimes referred
to as
a.
b.

a legislative rule.
an interpretive rule.

84

UNIT FOUR: THE REGULATORY ENVIRONMENT

c.
d.

an adjudicatory order.
an executive edict.

ANSWER: A
PAGE:
648
NAT: AACSB Reflective AICPA Legal
14.

binding as a law passed by Congress.


persuasive as an experts opinion.
suggestive as a newspapers editorial.
unenforceable as a salespersons puffery.

ANSWER: A
PAGE:
648
NAT: AACSB Reflective AICPA Legal

TYPE:

After notice-and-comment rulemaking, the U.S. Bureau of Land


Management (BLM) issues a new rule and applies it to Longhorn
Cattle Company. Longhorn appeals the application to a federal court.
The court will most likely defer to the BLMs interpretation of
a.
b.
c.
d.

fact and law.


fact only.
law only.
neither fact nor law.

ANSWER: A
PAGE:
650
NAT: AACSB Reflective AICPA Legal
16.

The Merit Systems Protection Board issues a rule. Like other adminis trative agencies legislative rules, this rule is as
a.
b.
c.
d.

15.

TYPE:

TYPE:

In reviewing the actions of the U.S. Office of Nuclear Energy and


other agencies, the courts
a.
are usually reluctant to review questions of fact.
b.
rarely defer to the technical expertise of administrative
agencies.
c.
often rule on the merits of policy determinations.
d.
all of the choices.
ANSWER: A
PAGE:
650
NAT: AACSB Reflective AICPA Legal

TYPE:

85

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

17.

The U.S. Patent and Trademark Office (USPTO) wants to review


certain records of Verity Corporation. The USPTO can gain access to
the records through
a.
b.
c.
d.

a subpoena only.
neither Veritys consent nor a subpoena.
Veritys consent only.
Veritys consent or a subpoena.

ANSWER: D
PAGE:
653
NAT: AACSB Reflective AICPA Legal

TYPE:

86
18.

UNIT FOUR: THE REGULATORY ENVIRONMENT

The Equal Employment Opportunity Commission (EEOC) orders


Fatcheck Financial Company to reveal certain information. Fatcheck
complains to a court, arguing that the order is an abuse of the
EEOCs discretion.
Like other agencies, the EEOC can use a
subpoena to
a.
b.
c.
d.

obtain any information, without limits.


obtain testimony or documents.
obtain documents, but not to compel a party to testify.
pressure a party to settle an unrelated matter.

ANSWER: B
PAGE:
654
NAT: AACSB Reflective AICPA Legal
19.

The Federal Trade Commission (FTC) orders GR8 Steaks Company to


reveal certain information. GR8 Steaks complains to a court, arguing
that the order is an abuse of the FTCs discretion. Like other
agencies, the FTC can use a subpoena to
a.
b.
c.
d.

compel a party to testify, but not to obtain documents.


obtain any information except what a party refuses to reveal.
harass an uncooperative business or individual.
reveal violations of the law.

ANSWER: D
PAGE:
654
NAT: AACSB Reflective AICPA Legal
20.

TYPE:

TYPE:

The Food and Drug Administration (FDA) is investigating reports that


Caplets Pharmaceutical Corporation is putting potentially harmful additives in Doze, a new pain-relief medication. The FDAs demands for
particular documents from Caplets
a.
b.
c.
d.

must be specific and adequately describe the material being


sought.
must not be specific or an incriminating item might be
overlooked.
must be general so as to force an uncooperative partys
compliance.
may, but need not, be specific because the FDA is a federal
agency.

ANSWER:

PAGE:

654

TYPE:

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

NAT: AACSB Reflective AICPA Legal

87

88
21.

UNIT FOUR: THE REGULATORY ENVIRONMENT

The Internal Revenue Service (IRS) wants to seize certain documents


of Monetary Propriety, Inc. Whether it is permissible for the IRS to
request or seize the documents depends on whether the documents
are
a.
b.
c.
d.

incriminating.
relevant.
technical.
valuable.

ANSWER: B
PAGE:
654
NAT: AACSB Reflective AICPA Legal
22.

appearing uncooperative.
eliminating the need for additional proceedings.
rectifying the problem to the NRCs satisfaction.
saving the expense of formal proceedings and later appeals.

ANSWER: A
PAGE:
654
NAT: AACSB Reflective AICPA Risk Analysis

TYPE:

The U.S. Mine Safety Administration conducts searches of certain


businesses. This agency and other administrative agencies can
conduct warrantless searches in
a.
b.
c.
d.

all industries.
highly regulated industries.
no industries.
newly regulated industries only.

ANSWER: B
PAGE:
654
NAT: AACSB Reflective AICPA Legal
24.

The Nuclear Regulatory Commission (NRC) files a complaint against


General Construction Corporation (GCC). GCC may want to settle the
dispute, before formal adjudicatory proceedings begin, to avoid
a.
b.
c.
d.

23.

TYPE:

TYPE:

The functions of the Social Security Administration, like those of


other administrative agencies, include
a.
b.
c.

adjudication.
declaration.
enunciation.

89

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

d.

pronunciation.

ANSWER: A
PAGE:
655
NAT: AACSB Reflective AICPA Legal

TYPE:

90
25.

UNIT FOUR: THE REGULATORY ENVIRONMENT

Nursing Home Care Company is charged with violating a rule of the


Social Security Administration. Most likely, Nursing Home Care will be
required to appear at a hearing presided over by
a.
b.
c.
d.

a federal appellate court judge.


a federal district court judge.
an administrative law judge.
a U.S Marshal.

ANSWER: C
PAGE:
655
NAT: AACSB Reflective AICPA Legal
26.

The Federal Emergency Management Agency (FEMA) discovers that


Goodnuff Trailers, Inc., is violating a FEMA regulation. If this situation
is resolved like most such disputes, the outcome will be
a.
b.
c.
d.

a
a
a
a

negotiated settlement.
trial and a fine.
trial and an appeal to a higher authority.
trial and the dissolution of the business.

ANSWER: A
PAGE:
655
NAT: AACSB Reflective AICPA Legal
27.

TYPE:

TYPE

Labor Recruiters, Inc., has been ordered to appear at a hearing before an administrative law judge of the National Labor Relations
Board. A significant difference between a trial and an administrative
hearing is that
a.
b.
c.
d.

attorneys are not allowed to attend administrative hearings.


clients are not allowed to communicate with their attorneys
during administrative hearings.
hearsay can be introduced as evidence in an administrative
hearing.
the burden of proof is on the charged party to prove
innocence.

ANSWER: C
PAGE:
655
NAT: AACSB Reflective AICPA Legal

TYPE:

91

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

28.

Guard Personnel Company is charged with using hiring practices that


do not meet requirements set by the Transportation Safety
Administration (TSA). The administrative law judge orders Guard to
comply with the TSAs regulations. Guard may
a.
b.
c.
d.

appeal to the commission that governs the TSA.


appeal to Congress, which created the TSA.
appeal to a different, separate agency.
ignore the order.

ANSWER: A
PAGE:
656
NAT: AACSB Reflective AICPA Legal
29.

an actual controversy at issue.


standing to sue.
the exhaustion doctrine.
the ripeness doctrine.

ANSWER: C
PAGE:
657
NAT: AACSB Reflective AICPA Legal

TYPE:

Executive control over the Federal Communications Commission, and


other agencies, may be exercised through a presidential veto of
a.
b.
c.
d.

Congresss modifications of the agencys authority.


the agencys final rules.
the agencys final orders.
none of the choices.

ANSWER: A
NAT: AACSB Analytic
31.

Plastix Produx Company is subject to a decision by the Consumer


Product Safety Commission. Opposed to the decision, Plastix Produx
wants a court to review it. First, however, the firm must use all of the
potential administrative remedies. This is
a.
b.
c.
d.

30.

TYPE:

PAGE:

658
AICPA Legal

TYPE:

A failure of the Federal Bureau of Investigation to comply with a


request under the Freedom of Information Act (FOIA) may be
challenged in
a.
b.

a federal district court.


a hearing before the U.S. Freedom of Information Agency.

92

UNIT FOUR: THE REGULATORY ENVIRONMENT

c.
d.

a meeting with Congresss FOIA subcommittee.


a special conference with the president of the United States.

ANSWER: A
PAGE:
659
NAT: AACSB Reflective AICPA Legal

TYPE:

93

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

32.

Von seeks information about Wes and other well-known


businesspersons under the Freedom of Information Act. To obtain the
information, Von must
a.
b.
c.
d.

agree not to reveal any trade secrets.


reasonably describe the information.
get a court order.
have Wess and the others permission.

ANSWER: B
PAGE:
659
NAT: AACSB Reflective AICPA Legal
33.

no federal or state law.


the Freedom of Information Act.
the Government-in-the-Sunshine Act.
the Public Accountability Act.

ANSWER: C
NAT: AACSB Analytic

PAGE:

659
AICPA Legal

TYPE:

The Regulatory Flexibility Act has helped reduce record-keeping burdens for Hometown Gas Company and other small business firms in
the area of
a.
b.
c.
d.

accounting practices.
asset acquisition.
hazardous waste management.
tax reporting.

ANSWER: C
PAGE:
659
NAT: AACSB Reflective AICPA Critical Thinking
35.

With some exceptions, every portion of every meeting of the Federal


Reserve System Board of Governors and other federal administrative
agencies must be open to public observation under
a.
b.
c.
d.

34.

TYPE:

TYPE:

The U.S. Social Security Administration is a federal agency. The Iowa


Department of Social Services is a parallel state agency. If these
agencies actions conflict
a.
b.
c.

the federal agencys actions will prevail.


the state agencys actions will prevail.
the two agencies actions will be given equal weight.

94

UNIT FOUR: THE REGULATORY ENVIRONMENT

d.

the two agencies actions will cancel each other.

ANSWER: A
PAGE:
660
NAT: AACSB Reflective AICPA Legal

TYPE:

CHAPTER 19: POWERS AND FUNCTIONS OF ADMINISTRATIVE AGENCIES

95

ESSAY QUESTIONS
1.

Administrative agencieslike the Securities and Exchange


Commission, the Federal Trade Commission, and the Food and Drug
Administrationmake rules. What are the two basic types of rules
called, and how binding are they? What must an administrative rule
NOT do?
ANSWER: The rules that are made according to the notice-andcomment rulemaking procedures are sometimes referred to as
legislative rules, and they are as binding as the laws that Congress
makes. Such rules, like laws, must not violate the Constitution.
Unlike laws, however, such rules must not exceed the power that
Congress conferred on the agency in its enabling legislation.
Agencies can adopt rules through less formal actions. These
rules may be referred to as interpretive rules and are specifically
exempt from the requirements of the Administrative Procedure Act of
1946. Interpretative rules declare an agencys interpretation of its
enabling statutes meaning, without imposing direct, legally binding
obligations or establishing legal rights. They may have practical
significance, however, because they can indicate that formal
rulemaking may occur if these less formal positions are ignored.
PAGES:
647650
TYPE: N
NAT: AACSB Reflective AICPA Decision Modeling

2.

Grapple Market Share Corporation would like to know what


information federal agencies have about Grapples operations, so
that the firm will know what its competitors may be able to learn
about it. Can Grapple require the agencies to disclose whatever
information they may have concerning it? If so, how should the firm
make its request? What federal law applies? Is any information
exempt?
ANSWER: The Freedom of Information Act (FOIA) of 1966 requires
the federal government to reveal certain records to any person
on request. The request may be made via e-mail or fax, or more
traditional print methods, and needs to contain only a reasonable
description of the information sought. An agency has twenty working
days to respond to a request. There are exemptions, but the agency
must notify the party seeking the information what is being withheld
and which exemptionsnational security, or the confidential or

96

UNIT FOUR: THE REGULATORY ENVIRONMENT

personal nature of the information, for exampleare being asserted.


An agencys refusal to comply with the FOIA can be challenged in
court. Generally, all records must be made available electronically on
the Internet, on CD-ROMs, and in other electronic formats, and
clearly indexed. Documents must be made computer accessible
within a year of their creation.
PAGE:659
TYPE: N
NAT: AACSB Reflective AICPA Decision Modeling

S-ar putea să vă placă și