Pretzel acts as a sponsor in creating a special purpose entity (SPE) that will purchase Accounts Receivable from Pretzel. Under what circumstances will Pretzel be required to treat the SPE as a variable interest entity and consolidate it as its primary beneficiary . a. Pretzel agrees to reimburse SPE shareholders in the event the SPE has losses. b. Pretzel has no voting rights or ability to direct SPE activities c. Pretzel receives money from the SPE for the fair value of assets that Pretzel sells to it d. The SPE has Stockholders Equity equal to 20% of SPE assets e. Pretzel is not entitled to any profits that the SPE earns

You own a nonunion company with 93 nonexempt employees. all of these employ- ees pack books into boxes for shipment to customers throughout the united states. because of wide differences in performance, you have decided to try performance appraisal, something never done before. until now, you have given every worker the same size increase. now you want to measure performance and reward the best performers with bigger increases. without any further information, which of the five types of appraisal formats do you think would be most appropriate? justify your answer. do you anticipate any complaints, or other comments, from employees after you implement your new system?