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Question
Which of the following is a requirement set for employers under the Financial Accounting Standards Board (FASB) standards?
A. Employers must fund benefits on a pay-as-you-go basis.
B. Benefits must not appear as future cost obligations.
C. Employers should encourage employees to participate in management functions.
D. Financial statements should be made in such a way that outsiders cannot understand them.
E. Employers must set aside the funds they expect to need for benefits to be paid after retirement.
Answer
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Related questions
Q:
Identify the correct statement regarding companies that are ethical and successful.
A. They are solely concerned about the benefits of the company while making business decisions.
B. The owners most often assume responsibility for the actions of the company rather than the employees.
C. They are less concerned about the interests of the people involved in the business.
D. Their main aim is to maximize profits in all their transactions.
E. They have a sense of purpose and vision that the employees value and use in their day-to-day work.
Q:
Kurt, a manager at Marshall Inc., was asked by his supervisor to sign a contract with a new supplier. The contract stated that the industrial waste released by the company would be released into a local river. Kurt was against this idea of polluting the river with the waste, so he refused to sign the contract. This scenario indicates that Kurt used his right of _____.
A. freedom of conscience
B. first refusal
C. freedom of speech
D. privacy
E. free consent
Q:
Hugh, HR manager at Brent & Sons Corp., keeps himself informed about the changing business trends and how they might have an impact on his firm. His capability allows the company to effectively organize its human resources and seize any opportunity for business expansion. Which role of an HR manager is Hugh playing in this scenario?
A. Cultural steward
B. Talent manger
C. Credible activist
D. Operational executor
E. Strategic architect
Q:
Which of the following is defined as a systematic, planned effort to attract, retain, develop, and motivate highly skilled employees and managers?
A. Work flow analysis
B. Job analysis
C. Conjoint analysis
D. Talent management
E. Performance management
Q:
In an attempt to motivate its current employees and to attract skilled professionals, Labyrinth Inc. decides to increase salaries as well as year-end bonuses to its best performers. Which of the following HR functions is demonstrated in this scenario?
A. Performance management
B. Training and development
C. Recruitment
D. Planning and administering pay and benefits
E. Maintaining positive employee relations
Q:
If a company, as part of its job redesign program, plans to set up teams to manufacture products, which of the following programs might it offer to help employees learn the ins and outs of effective teamwork?
A. Development programs
B. Recruitment programs
C. Orientation programs
D. Selection programs
E. Performance management programs
Q:
Which of the following describes a planned effort to enable employees to learn job-related knowledge, skills, and behavior?
A. Selection
B. Performance appraisal
C. Training
D. Compensation
E. Recruitment
Q:
Identify the process through which an organization seeks applicants for potential employment.
A. Orientation
B. Training
C. Recruitment
D. Work analysis
E. Job design
Q:
How can an HR department that is considered its company's strategic partner help the company gain a competitive advantage?
A. By handling administrative tasks with a commitment to quality
B. By providing business partner services to meet the company's goals
C. By providing skills training and career development programs
D. By providing the needed human resources to the company and understanding the existing ones
E. By answering questions on employee hiring and benefits
Q:
Fiona, a manager at Norman Corp., was responsible for workforce analytics in the organization. Her supervisor, Martin, argued that it was an unnecessary expense as he believed that collecting employee-related information was just an administrative responsibility. Which of the following statements, if true, would weaken Martin's argument?
A. Fiona established policies regarding violations of company regulations.
B. Fiona identified subordinates who showed the potential to become leaders in the company based on the data.
C. Fiona prepared and distributed company publications on the organization's intranet.
D. Fiona was able to actively recruit candidates from external sources, such as Internet job postings and college recruiting events.
E. Fiona was able to specify the tasks and outcomes of a job that contributed to the organization's success.
Q:
Nikita heads the human resource (HR) team at Strait Corp., a marketing firm. She has knowledge about how the firm earns revenues, about its clients and their requirements, and why the clients rely on the firm's services. This scenario illustrates Nikita's skills as a(n) _____.
A. cultural and change steward
B. credible activist
C. strategic architect
D. business ally
E. organizational designer
Q:
Jonathan is a part of the HR department in an advertising firm. During a performance review, Jonathan realized he does not know the details of the job performed by a certain group of employees. However, he proceeds with the review and evaluates their performance. Which of the following is most likely to have occurred after the performance review?
A. The outcome was easier to evaluate than the specific behaviors of the employees.
B. The outcome was difficult to evaluate because Jonathan did not have the employees' job details.
C. The performance review was deemed redundant because Jonathan did not know the details of the employees' jobs.
D. Jonathan did not have enough data to complete the performance review because he did not have the employees' job details.
E. Jonathan was unable to evaluate the specific behaviors of the employees.
Q:
Which of the following responsibilities is specifically associated with the HR function of support for strategy?
A. Temporary labor recruitment and record keeping
B. Human resource planning and forecasting
C. Wage and salary administration
D. Development of employee handbooks and company publications
E. Development of an HR information system
Q:
Montero Inc., an automobile manufacturing company, had the largest number of employees in the manufacturing sector last year. Instead of hiring more employees, the company decided to invest heavily in training its employees on automotive maintenance and design. Which of the following beliefs has led the company to take this decision?
A. The employees in the company are interchangeable.
B. The employees are the source of the company's success or failure.
C. The union employees in the company will resign once their contract expires.
D. A majority of the employees own shares in the company.
E. A majority of the employees in the company have an automotive engineering background.
Q:
Identify the correct statement regarding human resources.
A. Human resources can be imitated.
B. Human resources are commonly found.
C. Human resources have no good substitutes.
D. Human resources seldom perform critical functions.
E. Human resources are interchangeable, easily replaced parts of a system.
Q:
Which of the following describes the employees of an organization in terms of their training, experience, judgment, intelligence, relationships, and insight?
A. Performance management
B. Human capital
C. Tangible capital
D. Traditional management
E. Working capital
Q:
The policies, practices, and systems that influence employees' behavior, attitudes, and performance are important dimensions of:
A. supply chain management.
B. materials management.
C. human resource management.
D. labor laws.
E. employment laws.
Q:
Being able to influence people and build interpersonal relationships is an important characteristic of a successful HR professional.
Q:
Evidence-based HR refers to the practice of initiating disciplinary action against employees only in the presence of clear and demonstrable proof of undesirable behavior.
Q:
Human resource management requires the ability to communicate through a variety of channels.
Q:
When a person evaluating performance is not familiar with the details of a job, outcomes tend to be easier to evaluate than specific behaviors.
Q:
Identify the statement that accurately represents the Americans with Disabilities Act.
A. It permits an employer to cut down on fringe benefits of individuals with disabilities.
B. It permits discrimination in areas such as layoffs and leaves.
C. It goes beyond prohibiting discrimination to require that employers take steps to accommodate individuals covered under the legislation.
D. It classifies a person who needs ordinary eyeglasses or contact lenses to perform each major life activity with little or no difficulty as disabled.
E. It is used to protect individuals with conditions such as obesity and substance abuse.
Q:
The Vocational Rehabilitation Act of 1973 was introduced to enhance employment opportunity for _____.
A. women
B. minors
C. older employees
D. individuals with disabilities
E. minorities
Q:
Which of the following statements reflects a violation of the Age Discrimination in Employment Act?
A. Older employees are permitted to work even after attaining the retirement age.
B. Employees over the age of 40 are asked to retire as part of a company's downsizing program.
C. An employee is denied employment because of the fact that he is a minor.
D. Older workers in an organization are better compensated than the younger workers.
E. An employee avails voluntary retirement before attaining the retirement age.
Q:
Alyssa thinks that her company is discriminating against a particular group of employees by denying them seniority or promotions. She expresses her concern to a senior human resources manager. This method of expressing concern about an instance of illegal employment through proper channels is known as _____.
A. opposition
B. retaliation
C. participation in a proceeding
D. discrimination
E. affirmative action
Q:
Which of the following is enforced by the Equal Employment Opportunity Commission?
A. Thirteenth Amendment
B. Rehabilitation Act of 1973
C. Fourteenth Amendment
D. Executive Order 11246
E. Americans with Disabilities Act of 1990
Q:
Which of the following agencies is primarily responsible for enforcing the laws passed by Congress?
A. The U.S. House of Representatives
B. The U.S. Senate
C. The executive branch of the government
D. The legislative branch of the government
E. The U.S. Cabinet
Q:
Define electronic human resource management (e-HRM). List the applications of social networking tools employed by organizations to assist human resource management.
Q:
Amy is a human resource consultant who runs and operates her own business from her home. She is often hired by businesses to present one- or two-day workshops on various topics within her field of expertise. Amy is a(n):
A. independent contractor.
B. permanent employee.
C. temporary employee.
D. contract company worker.
E. temporary worker.
Q:
The new type of psychological contract has resulted in reduced:
A. creativity.
B. employee compensation.
C. flexibility.
D. training and development opportunities.
E. job security.