For organizational development efforts to succeed, human resource policies, procedures, and packages should ______ the other six parts of the innovation system.

Which one of the following is not a compensation plan used by organizations to overcome ERISA-imposed limits on qualified pension plans?

(a) COLI (b) rabbi trust (c) SEP (d) SERP

Complete the following worksheet, assuming that on January 1, 2016, Weiss Corporation purchased Rock Corporation. Rock's functional currency is the FC

Date Relevant Exchange Rates January 1, 2016 1 FC = $0.25 January 1, 2017 1 FC = $0.30 March 31, 2017 1 FC = $0.40 December 31, 2017 1 FC = $0.50 Weighted average 2017 1 FC = $0.37 Rock Corporation For the Year Ended December 31, 2017 FC Rate Dollars Income Statement Net sales FC 2,000,000 $ Costs and expenses 800,000 Net income FC 1,200,000 $ Statement of Retained Earnings Retained earnings, beginning of year FC 6,500,000 $1,300,000 Net income 1,200,000 Subtotal FC 7,700,000 $ Dividends (declared on March 31) 1,000,000 Retained earnings, end of year FC 6,700,000 $ Balance Sheet Assets: Current assets FC 3,000,000 $ Plant assets (net) (purchased January 1, 2016) 55,000,000 Total assets FC 58,000,000 $ Liabilities and Stockholders' Equity: Current liabilities FC 4,000,000 $ Long-term debt 25,000,000 Common stock (issued January 1, 2016) 5,000,000 Paid-in capital in excess of par 17,300,000 Retained earnings 6,700,000 Cumulative translation adjustments Total liabilities and stockholders' equity FC 58,000,000 $