Winston Corporation Had a Defined Benefit Obligation of €3,500,000 and Plan

question 40

Multiple Choice

Winston Corporation had a defined benefit obligation of €3,500,000 and plan assets of €3,000,000 at January 1, 2012.Winston's unrecognized net pension loss was €615,000 at that time.The average remaining service period of Winston's employees is 5 years.What is Winston's minimum amortization of pension loss?

• A)€63,000
• B)€35,000
• C)€10,000
• D)€53,000

---

Definitions:

Fixed-ratio Schedule

A schedule of reinforcement where a response is reinforced only after a specified number of responses, leading to a rapid response rate followed by a short pause.

Industrial Psychologist

A professional who applies psychological theories and principles to understand human behavior in workplaces, aiming to improve employee well-being and organizational efficiency.

Skinner

B.F. Skinner was an American psychologist and behaviorist who developed the theory of operant conditioning, focusing on how behavior is influenced by its consequences.

Conditioned Emotional Responses

Emotional reactions that have been learned through classical conditioning, such as fear or joy associated with specific stimuli.