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andriy [413]
3 years ago
14

Linda is the director of HR at Colette Value Inc., a large tax-preparation firm. The firm faces a dearth of tax preparers every

year when the tax season approaches. Every December, Linda outsources a bulk of the recruiting process to an employment agency to recruit temporary employees before the tax season begins. However, she wants to do so without excessively limiting her final hiring decisions. Which of the following processes of recruitment should Linda carry out first hand?
A) Advertising for recruitment over the Internet
B) Preliminary screening of résumés
C) Designing the employment advertisements
D) Face-to-face interviews with finalists
Business
1 answer:
muminat3 years ago
3 0

Answer:

The correct answer is letter "D": Face-to-face interviews with finalists.

Explanation:

As Linda does not want to limit her hiring decision, she should let the employment agency to be in charge of the recruiting process but <em>intervene in the face-to-face interviews with the finalists</em>. In such a way, she will make sure that the agency is screening the correct applicants, and Linda, eventually, will have the final decision in the selection process.

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Cassy Budd Company has a defined benefit pension plan. At the end of the reporting year, the following data were available: begi
kozerog [31]

Answer:

Credit to the PBO for $13,500

Explanation:

Defined benefit pension plan is a pension structure adopted by a company in which an employee is guaranteed payments in the future for example after retirement. Since the payments are given far into the future, complex calculations are required to compute how to account for annual expenses and changes in pension obligation.

Now, under the above plan, the amount of the future benefits that will be paid for by the company depends on a multitude of factors such length of time served, an employee lifespan. The annual expense needs to match the recognition of the related expense in the period in which the particular employee renders the service for which they will be paid in the future.

So, the formula for Periodic (Annual) Pension Expense is Interest Costs (Interest incurred on the beginning Projected Benefit Obligation) + Service Costs (Present Value of the projected retirement benefits earned in the current period) - Actual Return on Plan Assets (the returns provided by the assets held under the Company's pension plan) + Amortization of Prior Service Costs (changes to pension expense as a retroactive amendments to the pension plan) +/- Amortization of Actuarial Gains or Losses (the change in the PBO as a result of changes in assumptions used to calculate the PBO).

The question provides us with the interest costs, the services costs, and the expected return on plan assets with other costs being nil.

Therefore, annual pension expense is Service Costs + Interest Costs - Expected Return on Plan Assets = 18,500 + 5,500 - 10,500 = 13,500.

The journal entry is a credit to the PBO of the amount of the expense and a debit to the Pension Expense. Note that the difference between ending PBO and beginning PBO is NOT equivalent to annual expense since other items such as company's contribution and changes in fair value of the liability also impact the PBO.

8 0
3 years ago
Read 2 more answers
Two independent companies, Hager Co. and Shaw Co., are in the home building business. Each owns a tract of land held for develop
zepelin [54]

Answer:

Hager should recognize a pre-tax gain on this exchange of $12,000

Explanation:

In order to calculate the pre-tax gain on this exchange that should be recognized, we would have to calculate first the total gain as follows:

Total Gain=$480,000-$384,000

Total Gain=$96,000

Because the exchange lacks commercial substance and some cash was received a portion of gain is recognized=$60,000/$480,000=0.125

Therefore, amount of pre-tax gain=$96,000*0.125=$12,000

Hager should recognize a pre-tax gain on this exchange of $12,000

5 0
3 years ago
Click this link to view O*NET’s Work Context section for Human Resources Managers. Note that common contexts are listed toward t
Vika [28.1K]

Answer:

freedom to make decisions

electronic mail and telephone

face-to-face discussions

7 0
3 years ago
Read 2 more answers
In the current year, Oriole Corporation donated a painting worth $30,000 to the Texas Art Museum, a qualified charity. The museu
n200080 [17]

Answer:

$30,000

Explanation:

Oriole Corporation purchased the painting five years ago for $10,000. In the current year, the cost of the same painting is $30,000. Oriole Corporation donated this painting to the Texas Art Museum.

So, Oriole’s charitable contribution deduction is <u>$30,000</u> as the current value of the painting is $30,000.

6 0
3 years ago
Which economic goal is a major one of command economies?
pickupchik [31]

Answer:

the answer is equity.

Explanation:

the social equity in resource allocation and distribution is the main concern of an command economy. The entire "command" function is there for this purpose. Opposing to the market system, in which the efficiency of the market is of primary concern, the command system argues that while following to achieve the maximum market effeciency, these economies miss out on the fainress and unbiasedness in economic benefit destribution and therefore creates many social problems such as poverty, rich and poor gap, etc as a result.

The command economy tries to overcome this problem of Equity in market economies.

4 0
3 years ago
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