Proper segregation of duties should reduce opportunity for an employee to both:
a. Record cash receipts and make cash disbursements
b. Authorize transactions and record cash disbursements
c. Work in the mailroom and record cash disbursements
d. Make cash disbursements and authorize transactions
e. All of the above

a and c

explanation:

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'