Assume Basic EPS Has Been Determined

question 67

Multiple Choice

Assume basic EPS has been determined.In determining the diluted earnings per share, the annual dividend on convertible noncumulative preferred shares, which are a dilutive convertible security, should be:

• A)Disregarded.
• B)Deducted from the numerator of basic EPS whether declared or not.
• C)Added back to the numerator of basic EPS only if declared.
• D)Added back to the numerator of basic EPS whether declared or not.

Recognize the role and impact of internal and external change agents.

Understand strategies for managing resistance to change.

Gain knowledge of the processes involved in organizational diagnosis.

Understand the difference between emotions and moods and their triggers.

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Definitions:

Stage Model

A theoretical model that describes a process through a series of stages or phases, often utilized in psychology, change management, and organizational theory.

Norming

A stage of group development where members establish norms, roles, and more harmonious relationships, enhancing the group's identity and cohesion.

Connie Gersick

A researcher known for her work on group dynamics, especially the concept of punctuated equilibrium in project teams.

Punctuated Equilibrium

A theory suggesting that evolutionary development is marked by isolated episodes of rapid speciation between long periods of little or no change.