Howard, a manager at ABN, has to prepare a report about the advantages of introducing a counseling program for employees in his company. In his report, he makes the claim that introducing a counseling program would reduce voluntary turnover because employees would be happier with their pay packages, but he offers no evidence linking counseling with pay. This report failed to effectively deliver the message that Howard had intended. What is the most likely reason for its failure

Which type of data is generally stored in different file formats, such as text files, spreadsheets, and so on?

In 2015, lori assigned a paid-up whole life insurance policy to an irrevocable life insurance trust (ilit) for the benefit of her three children. the ilit contained a crummey provision for the benefit of each child. at the time of the transfer, the whole life insurance policy was valued at $200,000, and since lori had not made any other taxable gifts during her lifetime, she did not owe any gift tax. lori died in 2016, and the face value of the whole life insurance policy of $2,000,000 was paid to the ilit. regarding this transfer, how much is included in lori’s gross estate at her death?

By which distribution system is more than 90 percent of u.s. coal shipped? a. pipelinesb. trucksc. waterwaysd. railroadse. none of the above