Answer: B) a trainee's performance declines after training
Explanation: Negative transfer occurs when previous learning hinders further learning. It is best defined as the interference of previous knowledge with new ones, wherein the new set of knowledge could hurt the performance of a new often related knowledge. A typical example could be changing from a right-handed to a left-handed wheel drive or from a manual to an automatic transmission. Negative transfer usually is problematic during the early stages of learning a new task but with experience, learners can correct the effects of negative transfer.
Answer:
$29.70
Explanation:
Retention ratio = 1 - payout ratio
= ( 1 -0.5 )
= 0.5
Growth rate, g = ROE × Retention ratio
= 0.15 × 0.5
= 0.075
= 7.5%
Required return = Risk - free rate + [ Beta × (Market rate- risk-free rate) ]
= 2.5% + 1.44 × (11% - 2.5%)
= 14.74%
Intrinsic value = 
=
= 29.69 ≈ $29.70
Answer:
Date Account Title and Explanation Debit Credit
XXXX Cost of goods sold $5,800
To manufacturing overhead $5,800
(Entry for unapplied overhead transfer to cost of goods sold)
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