As a type of resource, human capital refers to

a. the wages, benefits, and other costs incurred in support of HR functions within an organization.
b. executive talent within an organization.
c. the tax-deferred value of an employee's pension plan.
d. employee characteristics that add economic value to the organization.
e. substitutes for physical assets.

Answer: d. employee characteristics that add economic value to the organization.

Business

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Which of the following is true about lower-of-cost-or-market?

a. It is inconsistent because losses are recognized but not gains. b. It usually understates assets. c. It can increase future income. d. All of these.

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A firm that has a large percentage of ________ investors may pay out a lower percentage of its earnings as dividends

A) wealthy B) domestic C) middle-income D) international

Business