The World Wide Web consists of computers that support a standard set of rules for the exchange of information called Hypertext Transfer Protocol

Benchmarking is an approach to improving quality that involves:

a. breaking down a facilities functional processes and sub-processes into workable units which a quality plan can be applied and measured b. forming quality circles that identify problems and devise and implement solutions c. conducting time and motion studies and using the results to establish individual performance goals d. developing numerical and other standards that allow comparison of a given facility to itself and to other facilities

Harvard Co. purchased a bond on December 1 of the current year for $30,000 and classified the investment as trading. The market value of the investment at year-end is $36,000. What value will be reported in net income for the adjustment?

A. $ 36, 000 B. $( 6, 000 ) C. $ 6, 000 D. $ 30, 000