B. Division managers are padding cost estimates to show short-term efficiency gacosts come in lower than the estimates.
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C. The firm’s chief executive officer has had secret talks with a competitor apossibility of a merger in which she would become the CEO of the combined
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D. A branch manager lays off experienced full-time employees and staffs custompositions with part-time or temporary workers to lower employment costs andyear’s branch profit. The manager’s bonus is based on profitability.
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