The rate at which one currency is interchanged for another is called the ________

_____ involves the identification, analysis, forecasting, and planning of changes required in the human resource area to ensure that a company meets changing business conditions.

Fill in the blank(s) with the appropriate word(s).

The fact that the after-tax cost of debt is lower than the pretax cost of debt implicitly assumes that interest expense can be ________

A) expensed B) margined C) refinanced D) capitalized