"Mr. Jacobs, a salesperson for Micro Corp., is considering padding his e"xpense accounts slightly this month to cover a slight commission loss. Mr. Jacobs rationalizes this decision as acceptable because he has always been honest in his expense reports in the past, so he believes that the financial impact to his employer would be small. If Mr. Jacobs were to re-visit this decision by considering what the impact would be if all the salespeople took the same approach, he would be applying an ethical guideline known as the Test.

universalization test  

Explanation:

The universalizability concept refers to the type of a moral examination that encourages us to imagine a scenario where every suggested behavior is also agreed by everybody else. Most significantly, it is the fundamental tenet of ethics focused on deontology, or obligation.

The theory serves as a barometer by suggesting whether or less activities are morally permissible. Universalizing such acts can result in actualization-contradiction, which means that they will be morally reprehensible.  

answer; signaling;

answercombination of ability and experience of the partners;