What level are inputs for estimating fair values based on a firm's own assumptions about the fair value of an asset or a liability, such as using various data to estimate present values?

Which of the following is not identified as an insight from empathic design?

a. work-arounds, or ways that users have developed to cope with imperfect situations b. ways in which users have customized the product to their own needs c. unique usage situations for the product d. identification of what the high-tech company is technologically capable of delivering e. circumstances that prompt people to use a product or service

________ is the process of formulating, implementing, and evaluating decisions that enable an organization to achieve its objectives

A) Strategic planning B) Doomsday management C) Top-down management D) Competitive global expansion