John wants to perform external and internal audits as part of the strategic management process. What is a frequently used tool to organize relevant information on positive and negative aspects of the company and environment?

Cougar, Inc., an IFRS reporter, estimates a deferred tax asset of $60,000 due to a basis difference in warranty liabilities. Management has assessed that it is probable that the firm will not realize 40% of the deferred tax asset. After recording the net deferred tax asset, Cougar's net income will ________ and assets will ________

A) increase by $24,000; increase by $24,000 B) decrease by $24,000; decrease by $24,000 C) increase by $60,000; decrease by $60,000 D) decrease by $60,000; increase by $60,000

Which of the following statements about manners and business etiquette is most accurate?

A) Good manners and professional demeanor are hard skills that employers value in employees. B) Because you aren't born with the ability to be courteous, civil, and professional, learning these skills is difficult. C) Employers are more likely to hire and promote someone who is courteous and professional. D) You should never express disagreement with a coworker.