The Following Facts Apply to Questions

question 3

Multiple Choice

The following facts apply to questions :
XYZ Company,a calendar-year entity,amends its defined benefit pension plan on January 1,2010 and must recognize the increase in past service costs of its vested and non-vested employees as of that date in the calculation of its net 2010 pension expense (or revenue) . The pertinent facts as of January 1,2010 are:
-Calculate the past service costs included in 2010 net pension expense (or revenue) under U.S GAAP.

• A)$5,100
• B)$5,400
• C)$600
• D)$7,000

Recognize various training methods and their appropriateness according to the training objectives and context.

Identify the role of technology and specific training methods like vestibule training in employee skill development.

Explain the benefits of cross-training in providing job variety and flexibility in task assignments.

Understand the definition and components of interactive multimedia.

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Definitions:

Individual Parts

Components or pieces that when combined form a whole system or object.

Physiological Psychology

A branch of psychology that studies the relationship between behavior and the physical processes of the brain and other parts of the nervous system.

University of Leipzig

The University of Leipzig is a renowned research university located in Leipzig, Germany, established in 1409, making it one of the world's oldest universities.

Wilhelm Wundt

A German psychologist widely considered the father of experimental psychology, who established the first psychological laboratory.