Jones Company Reported Pretax Book Income of $400,000

question 99

Multiple Choice

Jones Company reported pretax book income of $400,000. Included in the computation were favorable temporary differences of $50,000, unfavorable temporary differences of$20,000, and favorable permanent differences of $40,000. Book equivalent of taxable income is:

• A) $440,000.
• B) $330,000.
• C) $360,000.
• D) $400,000.

Differentiate between cost-effectiveness evaluation and cost-benefit evaluation in the context of training programs.

Recognize the importance for trainers and HR professionals to calculate and demonstrate the financial results of training and development investments.

Understand the reasons why managers might avoid the costing process in training and how senior management can encourage the incorporation of costing and quantifiable benefits in training programs.

Understand the concepts and differences between mobbing and bullying.

---

Definitions:

Cortisol

A steroid hormone produced by the adrenal glands, involved in the body's stress response as well as metabolism and immune function.

Cortical Atrophy

The reduction of brain tissue in the cerebral cortex, often associated with age, neurological diseases, or conditions affecting brain health.

Schizophrenia

Behavioral disorder characterized by delusions, hallucinations, disorganized speech, blunted emotion, agitation or immobility, and a host of associated symptoms.

Temporal Cortex

The cortex within the temporal lobe involved in processing sensory input into derived meanings for the appropriate retention of visual memory, language comprehension, and emotion association.