A private sector, not-for-profit hospital received a pledge of $250,000 in 2019 to be used for a building to be constructed in 2020 but contingent on the hospital being able to raise an equivalent amount from other donors. As of the end of 2019, 75% of the amount had been raised from other donors. In 2020, the hospital raised the remaining amount from other donors. The donor gave the $250,000 to the hospital in 2020 and the building was completed in 2021. In which year should the hospital recognize the $250,000 from the pledge

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?