Refer to the Scenario Below to Answer the Following Questions

question 141

Multiple Choice

Refer to the scenario below to answer the following questions.
Decruitment Options at National Corporation (Scenario)
Mike has just been promoted to human resources manager at National Corporation. His boss, the vice-president of human resources, has asked him to prepare an employment plan to address a major restructuring in one of the divisions at National. The restructuring plans call for the elimination of 500 jobs, and Mike must determine the best way to achieve this target. He is hoping that some of the affected employees who are older will accept incentives to terminate their employment before their normal retirement date. Other employees may be qualified for job openings in other divisions; however, Mike needs to compile a list of each employee's skills, training, and education in order to assess their talents. Some job vacancies will occur naturally as employees voluntarily resign from the company to pursue new career plans or employment opportunities. Still other employees may choose to accept part-time work or share jobs with their coworkers. Despite these decruitment options, Mike is concerned that some involuntary terminations will inevitably be required in order to achieve the restructuring plan. He will recommend that some of these terminations be classified as ''temporary'' so that qualified employees can still be recalled to fill future job vacancies in the coming weeks and months.
-Mike is considering the decruitment option of __________ for the older workers.

• A) transfers
• B) attrition
• C) layoffs
• D) reduced workweeks
• E) early retirements

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Definitions:

Operating Activities

Activities that constitute the primary or main activities of an entity, including the production, sales, and delivery of the company’s product as well as collecting payment from its customers.

Sale Proceeds

Sale proceeds refer to the total amount received from the sale of goods or assets before any deductions are made.

Equipment

Fixed assets used in the operations of a business to generate income, not intended for sale.

Investing Activities

Transactions involving the purchase and sale of long-term assets and other investments, not directly related to the company's day-to-day operations.