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Which of the following errors would be detected when a trial balance is extracted?
A trial balance checks whether total debits equal total credits. If different amounts are posted on the debit and credit sides of the same transaction, the totals will not agree and the error will be detected. The other errors β complete omissions, reversed entries, and misclassification between accounts β all maintain the arithmetic equality of debits and credits, so they go undetected by a trial balance.
The Hawthorne Studies were conducted at the Western Electric Hawthorne Works in Chicago between 1927 and 1932 by Elton Mayo and his colleagues. They revealed that workers’ productivity was influenced by social and psychological factors (attention, group norms) rather than physical conditions alone — giving rise to the “Hawthorne Effect.”
Correct Answer: A — 1927–1932.
According to the text, approximately what proportion of jobs eliminated in the 1990s were supervisory/middle management positions?
The text explicitly states that it is estimated that two-thirds ($\frac{2}{3}$) of the jobs eliminated in the 1990s were supervisory/middle management jobs, reflecting the flattening of organizational structures.
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