What human resources manager focus on when determining an organization's long-term staffing needs is the organization's vision and strategic plan.
<h3>What is Strategic planning?</h3>
Strategic planning can be regarded as the process where an organizational leaders determine their vision.
This helps the leader to prepare for the future as well as identify their goals and objectives for the organization.
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Answer:
$87 million
Explanation:
The projected benefit obligation (PBO) is a measurement of the present amount of money needed by a company to cover future pension liabilities. PBO uses how long the employee will work and any increased future obligations to the employee's pension.
Given that:
PBO at the beginning of the year = $80 million
Service cost for the year = $10 million
Interest = Discount rate × PBO at beginning of the year = 5% × $80 million = 0.05 × $80 million = $4 million
Actuarial (gain) Loss = Amount paid - Expected money = $5 million - $4 million = $1 million
Benefits paid paid by trustees = $6 million
The total pension expense for the year = PBO at year beginning + Service cost + interest - Actuarial (gain) Loss - benefits = $80 million + $10 million + $4 million - $1 million - $6 million = $87 million
Answer:
We can conclude that tuition rates at the local community college are rising faster than overall inflation.
This is because from 2015 to 2016, the overall price level rose 10%, from 200 to 2020 (20 is the 10% of 200), while tuition rates rose 15% in the same period, from $100 to $115 (15 is obviously the 15% of 100).
Answer:
$20,000 loss
Explanation:
Repurchase of bond = Repurchase price - Carrying value
Repurchase of bond = ($400,000*105%) - $400,000
Repurchase of bond = $420,000 - $400,000
Repurchase of bond = $20,000 loss
Thus, the loss on the repurchase of the bond is $20,000
Answer:
Account receivable balance = $1,100 - ($1,100* 5%)
Account receivable balance =$1,100 - $55
Account receivable balance = $1,045
Date Account Title Debit Credit
Cash Account $1,045
To Accounts receivable $1,045