Last year Central Chemicals had sales of $205,000, assets of $127,500, a profit margin of 5.3%, and an equity multiplier of 1.2. The CFO believes that the company could reduce its assets by $21,000 without affecting either sales or costs. Had it reduced its assets in this amount, and had the debt-to-assets ratio, sales, and costs remain constant, by how much would the ROE have changed

Of the four types of discharge, firing a. results from an employee's poor performance⎯that is, from his or her failure to fulfill expectations.b. is for-cause dismissal⎯the result of employee theft, gross insubordination, release of proprietary information, and so on.c. usually refers to the temporary unemployment experienced by hourly employees and implies that they are "subject to recall."d. designates the permanent elimination of a job as a result of workforce reduction, plant closing, or departmental consolidation.