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19 Cards in this Set
- Front
- Back
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Under the FICA an employer can be held liable for penalties both for
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failure t supply taxpayer ID number as well as for failure to make timely FICA deposits.
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The National Labor Relations Act (NLRA) originally was adopted to give workers the right to bargain collectively for ___________
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wages and other terms ( sick pay, vacation pay)
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Most of Environmental activities are ___________ regulated
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Federally
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Under the Clean Water Act, a permit is req. to
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discharged pollutants into any water source.
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Under the Employee Retirement Income Security Act of 1974 ERISA ________ and __________ are regulated by the state
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Employee vesting and plan funding
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Under the Resource Conservation and Recovery Act the EPA is empowered to ________
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Identify and list hazardous wastes
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Ordering the responsible party to clean up a hazardous wast site,
Identifying US sites where hazardous waste has been spilled, creating a fund to clean up hazardous waste sites are all components of the and rank US hazardous waste sites based on severity of risk |
CERCLA also known as Superfund
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Individuals who are ___________
are specifically excluded as a disability. Individuals with alcohol abuse problems and AIDS - are not. |
currently using illegal drugs
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As the environmental audit program evolves, the emphasis moves from identifying problems to ________ and to _____
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1. determining compliance status
2, to assessing the effectiveness of the environmental management control system. |
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Unemployment compensation insurance and
workers' compensation insurance are part of the payroll tax expenses of the |
employer.
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The federal statute which deals with such things as minimum wage and mandatory overtime for work over 40 hours in a week is the
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Fair Labor Standard Act
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The ________________ has the authority to enforce compliance with Gov standards
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Environmental Protection Agency
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The internal control questionnaire is ideally used in the what stage of audit planning?
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in the preliminary
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Which items should be reviewed at the end of each environmental audit?
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Completion and quality of working papers
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FUTA returns must be filed if the employer had ____________ or _____________
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at least one employee during at least 20 weeks OR
paid wages of $1500 or more in any calendar QUARTER |
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Workers compensation is a ___________ system.
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STRICT LIABILITY ( no fault)
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EPA is empowered to __________ and NOT to
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1. to develop standards for management of hazardous wastes
2. rank US hazardous waste sites based on severity of risk |
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Under the Clean Water Act, a permit is required to __________
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discharge pollutants from any point source into navigable waters
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Taxes payable under the Federal Unemployment Tax Act (FUTA) are deductible by _______
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employer as a business expense for Fed. income tax
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