Which of the Following Is Not a Direct Benefit to Organisations

question 12

Multiple Choice

Which of the following is not a direct benefit to organisations of conducting effective performance reviews?

• A) They can be used by organisations to help shift their organisational culture by encouraging and acknowledging behaviours that reflect their values.
• B) They can provide employees with a greater sense of job satisfaction when their efforts are recognised and appreciated.
• C) Frequent reviews can assist in helping to retain staff members.
• D) They open up communication channels and strengthen working relationships.
• E) They can be used to place people in jobs that suit their capabilities.

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Definitions:

Pre-Tax Book Income

The income of a company before taxes as reported in its financial statements, according to accounting principles.

Taxable Income

Income on which tax must be paid. Total income minus exemptions and deductions is used to calculate this figure.

Income Tax Expense

The amount of expense recognized in a given period for taxes on profits, reflecting the expected cash outflow to tax entities.

Loss Carryback

A tax provision that allows businesses to apply a net operating loss to past tax years in order to receive a tax refund.