In the Updated Version of McLagan's Original HR Wheel,the Emphasis

question 41

Multiple Choice

In the updated version of McLagan's original HR wheel,the emphasis has shifted to which of the following?

• A)evaluation and implementation
• B)skill building and strategy
• C)training and development
• D)learning and performance

---

Definitions:

Unlevered

Pertaining to a business or investment that does not involve borrowing, thereby not subject to the risks and rewards of leverage.

Tax Loss Carry Forward

A tax rule allowing businesses or individuals to use a net loss in one period to offset a profit in future periods for taxation purposes.

Interest Tax Shield

The reduction in income taxes that results from the deductible nature of interest payments on debt.

Debt Financing

A method by which companies or governments raise capital by borrowing funds, usually from a financial institution or through the issuance of bonds.