Up-To-Date Knowledge on New Selection Techniques,performance Appraisal Methods,training Programs,and Incentive

question 7

Multiple Choice

Up-to-date knowledge on new selection techniques,performance appraisal methods,training programs,and incentive plans is part of the ________ competence required by HR professionals.

• A)professional-technical knowledge
• B)management of change processes
• C)integration
• D)business
• E)performance

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Definitions:

Carry Back

A tax provision that allows a business to apply current year net operating losses to past tax years to receive a tax refund for previously paid taxes.

Carry Forward

A tax provision allowing taxpayers to apply a current year's unused tax credits or losses to future tax years.

80% Test

A requirement or threshold in various contexts where at least 80% of some criteria must be met, but in finance, it often relates to rules around shareholder voting rights or dividend distribution policies.

Recognize Gain

To report and potentially pay taxes on profits from the sale of an asset when the selling price exceeds the asset's adjusted basis.