Human resources practices refer to
A. rules set by the HR department.
B. practices that a company has put in place to manage employees.
C. contingent employees.
D. the resources employees have to conduct work.
Ans: B. practices that a company has put in place to manage employees.
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Which of the following is a feature of an alienation clause in a loan agreement?
A. The lender can call the whole note due a payable upon non-payment by the owner. B. The borrower can prepay the loan without penalty. C. If the borrower sells the property, the lender may declare the unpaid balance on the note due and payable. D. It makes assumption of the loan possible by another borrower without the lender approval.
All of the following are considered examples of disreputable conduct for which a CPA can be disbarred or suspended except
A. Directly or indirectly attempting to influence the official action of any employee of the Internal Revenue Service by use of threats or false accusations or by bestowing any gift, favor, or thing of value. B. Misappropriation or failure to remit funds received from a client for the purpose of payment of taxes or other obligations due the United States. C. Knowingly aiding and abetting another person to practice before the Internal Revenue Service during a period of suspension or disbarment. D. Failure to timely pay personal income taxes.