Abbott Limited Grants 500 Share Options to Each of Its

question 15

Multiple Choice

Abbott Limited grants 500 share options to each of its 20 employees. Each grant is conditional on the employee working for the company for the next three years. The fair value of each option is estimated to be $6.00 at grant date and $8.00 at vesting date. The amount to be recognised as an expense by Abbott Limited in year 2 is:

• A) $40 000.
• B) $20 000.
• C) $60 000.
• D) $80 000.

Understand the roles of antagonistic muscle actions in movement.

Describe the molecular basis of muscle contraction and its regulation.

Recognize the differences between muscle and skeletal types and their unique characteristics.

Understand the adaptive features of muscle structures to their functions.

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Definitions:

Behaviorally Anchored Rating Scale

is a performance appraisal method that uses specific descriptions of employee behaviors to rate performance on a scale, providing a more objective and concrete evaluation.

Likert Scale

A psychometric scale commonly used in questionnaires to gauge attitudes or responses, where participants indicate their level of agreement with a statement along a linear scale.

Contrast Error

An error in performance appraisals where an employee's evaluation is based on a comparison with another employee rather than on individual performance criteria.

Graphic Rating Scales

A method used in performance appraisals where employees are rated on a scale to evaluate their work performance.