Which statement is true of high-performance work systems? 22) A) Creating a high-performance work system is akin to using traditional management practices. B) To function as a high-performance work system, people, technology, and organizational structure must be completely independent of one another. C) To develop a high-performance work system, organizations need to determine what kinds of people fit their needs and then locate, train, and motivate those special people. D) A high-performance work system usually excludes reward systems. E) Integrated high-performance work practices usually have little impact on productivity and long-term financial performance.

Due to rapid employee turnover in the accounting department, the following transactions involving intangible assets were improperly recorded by bridgeport corporation. 1. bridgeport developed a new manufacturing process, incurring research and development costs of $195,600. the company also purchased a patent for $45,200. in early january, bridgeport capitalized $240,800 as the cost of the patents. patent amortization expense of $12,040 was recorded based on a 20-year useful life. 2. on july 1, 2017, bridgeport purchased a small company and as a result recorded goodwill of $52,000. bridgeport recorded a half-year’s amortization in 2017, based on a 20-year life ($1,300 amortization). the goodwill has an indefinite life. prepare all journal entries necessary to correct any errors made during 2017. assume the books have not yet been closed for 2017.