Regarding drug and alcohol testing of employees by employers: a.the Constitution prohibits any public sector employer from testing its employees under any circumstances without a warrant. b.federal legislation sets forth comprehensive guidelines for the practice. c.the constitutional protection from unwarranted search and seizure protects private sector employees from the practice. d.the NLRB makes it a mandatory subject of collective bargaining in a union setting.



Option d: The NLRB makes it a mandatory subject of collective bargaining in a union setting.

Explanation:

Drug Testing is commonly use during employment process. It is used prior to hiring. It is a part of the periodic medical exams, to know that employees who have been through drug rehabilitation programs are clean, upon observation of a behavior that create reasonable suspicion of drug use.

National Labor Relations Act is simply a federal statute that is used in governing collective bargaining, among other things, and the law is towards companies with union employees.

There is the Implementation of a drug-testing program, under the NLRA, which is a mandatory subject of collective bargaining that is, an employer is not permitted to initiate or implement a drug-testing program without first negotiating its terms with union representatives.

a decrease in assets and a decrease in equity.

Explanation:

With regards to the above, cost of goods sold refers to the cost of a product either to a retailer or a producer. Higher cost of goods sold means that little profit is made by a company and vice versa. It is known to be a business expense, hence expenses are usually debited thus reduces equity, while a credited inventory decreases assets because as money is taken out of the business, it's assets decreases.

It therefore means that a debited cost of goods sold decreases equity, while a credited inventory decreases asset.