Answer:
Consumer Financial Protection Bureau
Answer:
Back Stop, Inc.
1. The amount of gain or loss that will be recognized by the company:
a. $30,000 gain
b. $80,000 loss
2. The corporation's basis in the property after the transfer:
a. $150,000
b. ($80,000)
Explanation:
1) Data and Calculations:
a. Building $150,000 Capital, Kelly $120,000 Unrealized gain $30,000
b. Unrealized loss $80,000 Capital, Kelly $80,000
2) The building contributed by Kelly is worth $150,000 for the corporation. However, the contribution by John is worth nothing in real terms. Instead, an unrealized loss is being suffered by the corporation.
Internal influences on HRM objectives
Corporate objectives
E.g. an objective of cost minimisation results in the need for redundancies, delayering or other restructuring
Operational strategies
E.g. introduction of new IT or other systems and processes may require new staff training, fewer staff
Marketing strategies
E.g. new product development and entry into a new market may require changes to organisational structure and recruitment of a new sales team
Financial strategies
E.g. a decision to reduce costs by outsourcing training would result in changes to training programmes
External influences on HRM objectives
Market changes
E.g. a loss of market share to a competitor may require a change in divisional management or job losses to improve competitiveness
Economic changes
E.g. changes in the level of unemployment and the labour market will affect the supply of available people and their pay rates
Technological changes
E.g. the rapid growth of social networking may require changes to the way the business communicates with employees and customers
E.g. the growing number of single-person households is increasing demand from employees for flexible working options
Political & legal changes
E.g. legislation on areas such as maximum working time and other employment rights impacts directly on workforce planning and remuneration
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