Assignment one Deliverable Length:  5 - 7 slides with speaker notes of 200 - 250 words per slide (excluding Title and Reference slides) You, as a HR Generalist, have been asked by your HR Director for your recommendations in terms of what tools your organization could use to better manage the talents of your employees. This will help to develop policies and procedures in managing your human capital. Please develop a PowerPoint presentation to your Director addressing the following: · Describe and analyze the broad range of talent management efforts that use software applications to help you Director to make an educated decision. · Give some examples of firms that have successfully used these applications. · Describe how these efforts are useful in terms of strategic human capital management. Assignment two Deliverable Length:  7-10 pages You are the Chief Human Resource Officer (CHRO) at your organization. As the CHRO, one of your primary roles is to be the workforce strategist. Your organization is planning to expand business operations to your neighboring state by opening an office. As a result of this expansion, your organization needs to make sure that the best and brightest employees are recruited to fill key roles at the new office. Write a 7-10 page research paper using APA style outlining the steps involved in recruiting the staff at the new office. Grading Criteria: 1. The student researched the legal statues affecting the selection and hiring of employees. 2. The student identified the number and type of positions that need to be filled at the new office. Moreover, the student discussed qualifications, e.g., education level and number of years of experience, associated with each position. 3. The student researched, evaluated and chose several selection devices such as interviews or ability tests to reject or accept applicants. Moreover, the student assessed the weaknesses and strengths of these selection devices. 4. The student researched, evaluated and chose whether or not to utilize integrity testing and drug testing. 5. The student applied correct APA, style, usage, grammar, and punctuation. 6. The student supported the research paper with at least four different scholarly sources such as research journals, research studies, government or accredited educational institutions websites. Use the following information to answer this question. The most recent balance sheet and income statement of Tcramoto Corporation appear below; Comparative Balance Sheet Assets: Cash and eash equivalents A c c o u n t s receivable Inventory Plant and equipment Less accumulated depreciation Total assets L i a b i l i t i e s and stockholders' equity Accounts payable Wages payable Taxes payable Bonds payable Deferred taxes Common stock Retained earnings Total l i a b i l i t i e s and stockholders' equity Ending Balance $43 53 73 582 301 $450 $57 21 15 21 20 55 261 $450 Beginning Balance S35 59 69 490 286 $367 $48 18 13 20 21 ...

1. Assignment one
Deliverable Length: 5 - 7 slides with speaker notes of 200 - 250
words per slide (excluding Title and Reference slides)
You, as a HR Generalist, have been asked by your HR Director
for your recommendations in terms of what tools your
organization could use to better manage the talents of your
employees. This will help to develop policies and procedures in
managing your human capital. Please develop a PowerPoint
presentation to your Director addressing the following:
· Describe and analyze the broad range of talent management
efforts that use software applications to help you Director to
make an educated decision.
· Give some examples of firms that have successfully used these
applications.
· Describe how these efforts are useful in terms of strategic
human capital management.
Assignment two
Deliverable Length: 7-10 pages
You are the Chief Human Resource Officer (CHRO) at your
organization. As the CHRO, one of your primary roles is to be
the workforce strategist. Your organization is planning to
expand business operations to your neighboring state by
opening an office. As a result of this expansion, your
organization needs to make sure that the best and brightest
employees are recruited to fill key roles at the new office. Write
a 7-10 page research paper using APA style outlining the steps
involved in recruiting the staff at the new office.
Grading Criteria:
1. The student researched the legal statues affecting the
selection and hiring of employees.
2. The student identified the number and type of positions that

2. need to be filled at the new office. Moreover, the student
discussed qualifications, e.g., education level and number of
years of experience, associated with each position.
3. The student researched, evaluated and chose several selection
devices such as interviews or ability tests to reject or accept
applicants. Moreover, the student assessed the weaknesses and
strengths of these selection devices.
4. The student researched, evaluated and chose whether or not
to utilize integrity testing and drug testing.
5. The student applied correct APA, style, usage, grammar, and
punctuation.
6. The student supported the research paper with at least four
different scholarly sources such as research journals, research
studies, government or accredited educational institutions
websites.
Use the following information to answer this question.
The most recent balance sheet and income statement of
Tcramoto Corporation appear below;
Comparative Balance Sheet
Assets:
Cash and eash equivalents
A c c o u n t s receivable
Inventory
Plant and equipment
Less accumulated depreciation
Total assets
L i a b i l i t i e s and stockholders' equity
Accounts payable

3. Wages payable
Taxes payable
Bonds payable
Deferred taxes
Common stock
Retained earnings
Total l i a b i l i t i e s and stockholders' equity
Ending
Balance
$43
53
73
582
301
$450
$57
21
15
21
20
55
261
$450
Beginning
Balance
S35
59
69

4. 490
286
$367
$48
18
13
20
21
50
197
$367
Income Statement
Sales
Cost of good sold
Gross margin
Selling and a d m i n i s t r a t i v e expense
Net operating income
Income taxes
Net income
$893
587
306
189
117
35
$82
1. The net cash provided by (used by) investing activities for
the year was

5. A. $77.
B. $92.
C. ($77).
D. ($92).
2. Cridwell Company's selling and administrative expenses for
last year totaled $210,000. During the year,
the company's prepaid expense account balance increased by
$18,000, and accrued liabilities increased by
$12,000. Depreciation charges for the year were $24,000. Based
on this information, selling and
administrative expenses adjusted to a cash basis under the direct
method on the statement of cash flows
would be
A. $228,000.
B. $192,000.
C. $180,000.
D. $240,000.
3. Degner Inc. has some material that originally cost $19,500.
The material has a scrap value of $13,300 as
is, but if reworked at a cost of $2,100, it could be sold for
$14,000. What would be the incremental effect
on the company's overall profit of reworking and selling the
material rather than selling it as is as scrap?
A.-$1,400

6. B. $11,900
C. -$7,600
D. -$20,900
4. Which of the following would be classified as a financing
activity on the statement of cash flows?
A. Interest received on investments in another company's bonds
B. Dividends paid to shareholders of the company on the
company's common stock
C. Dividends received on investments in another company's
common stock
D. Interest paid on bonds issued by the reporting company
Use the following information to answer this question.
The most recent balance sheet and income statement of
Teramoto Corporation appear below:
01 Ending Beginning
Comparative Balance Sheet
Balance Balance
Assets:
Cash and cash equivalents $43 $35
Accounts receivable 53 59
Inventory 73 69
Plant and equipment 582 490
Less accumulated depreciation 301 286
Total assets $450 $367

7. Liabilities and stockholders' equity
Accounts payable $57 $48
Wages payable 21 18
Taxes payable 15 13
Bonds payable 21 20
Deferred taxes 20 21
Common stock 55 50
Retained earnings 261 j_97
Total liabilities and stockholders' equity $450 $367
Income Statement
Sales $893
Cost of good sold 587
Gross margin 306
Selling and administrative expense 189
Net operating income 117
Income taxes 35_
Net income $82
5. The net cash provided by (used by) operations for the year
was
A . $ 5 2 .
B. $ 1 1 2 .
C. $117.
D. $30.
6. Kava Inc. manufactures industrial components. One of its
products, which is used in the construction of
industrial air conditioners, is known as K65. Data concerning

8. this product are given below:
Per Unit
Selling price $180
Direct materials $29
Direct labor $5
V a r i a b l e manufacturing overhead $4
Fixed manufacturing overhead $21
Variable selling expense $2
Fixed selling and administrative expense $17
The above per unit data are based on annual production of 4,000
units of the component. Direct labor can
be considered to be a variable cost. (Source: CMA, adapted)
The company has received a special, one-time-only order for
500 units of component K65. There would
be no variable selling expense on this special order, and the
total fixed manufacturing overhead and fixed
selling and administrative expenses of the company wouldn't be
affected by the order. Assuming that Kava
has excess capacity and can fill the order without cutting back
on the production of any product, what is
the minimum price per unit on the special order below which
the company shouldn't go?
A. $78
B. $59

9. C. $38
O . $ 1 8 0
7. Which of the following would be considered a "use" of cash
for the purpose of constructing a statement
of cash flows?
A. Amortizing a patent
B. S e l l i n g the company's own common stock to investors
C. Purchasing equipment
I). Issuing long-term debt
Use the following information to answer this question.
The most recent balance sheet and income statement of
Tcramoto Corporation appear below:
r *• n i ci , E n d i n g Beginning
Comparative Balance Sheet ,, , , .
Balance Balance
Assets:
Cash and cash equivalents $43 $35
Accounts receivable 53 59
Inventory 73 69
Plant and equipment 582 490
Less accumulated depreciation 301 286
Total assets $450 $367

10. Liabilities and stockholders' equity
Accounts payable $57 $48
Wages payable 21 18
Taxes payable 15 13
Bonds payable 21 20
Deferred taxes 20 21
Common stock 55 50
Retained earnings 261 197
Total l i a b i l i t i e s and stockholders' equity $450 $367
Income Statement
Sales $893
Cost of good sold 587
Gross margin 306
Selling and administrative expense 189
Net operating income 117
Income taxes 35
Net income $82
Cash dividends were $18.
8. The net cash provided by (used by) financing activities for
the year was
A. ($12).
B. $5.
C. ($18).
D . $ l .
9. The Clcmson Company reported the following results last
year for the manufacture and sale of one of its
products known as a Tarn.

11. Sales (6,500 Tarns at $130 each) $845,000
V a r i a b l e cost of sales 390,000
Variable distribution costs 65,000
Fixed advertising expense 275,000
Salary of product line manager 25,000
Fixed manufacturing overhead 145,000
Net operating loss $(55,000)
Clemson Company is trying to determine whether to discontinue
the manufacture and sale of Tarns. The
operating results reported above for last year are expected to
continue in the foreseeable future if the
product isn't dropped. The fixed manufacturing overhead
represents the costs of production facilities and
equipment that the Tarn product shares with other products
produced by Clemson. If the Tarn product
were dropped, there would be no change in the fixed
manufacturing costs of the company.
Assume that discontinuing the manufacture and sale of Tarns
will have no effect on the sale of other
product lines. If the company discontinues the Tarn product
line, the change in annual operating income (or
loss) should be a
A. $55,000 decrease.
B. $90,000 decrease.

12. C. $65,000 decrease.
D. $70,000 increase.
10. Products A, B, and C are produced from a single raw
material input. The raw material costs $90,000,
from which 5,000 units of A, 10,000 units of B, and 15,000
units of C can be produced each period.
Product A can be sold at the split-off point for $2 per unit, or it
can be processed further at a cost of
$12,500 and then sold for $5 per unit. Product A should be
A. processed further, since this will increase profits by $12,500
each period.
B. sold at the split-off point, since further processing w i l l
result in a loss of $2,500 each period.
C. processed further, since this w i l l increase profits by $2,500
each period.
D. sold at the split-off point, since further processing would
result in a loss of $0.50 per unit.
Use the following information to answer this question.
Financial statements for Larkins Company appear below:
Larkins Company
Statement of Financial Position
December 31, Year 2 and Year 1
(dollars in thousands)
Year 2 Year 1
Current assets:

13. Cash and marketable securities $180 $180
Accounts receivable, net 210 180
Inventory 130 120
Prepaid expenses 50 50
Total current assets 570 530
Noncurrent assets:
P l a n t & equipment, net 1,540 1,480
Total assets $2,110 $2,010
Current liabilities:
Accounts payable $ 100 $ 130
Accrued liabilities 60 60
Notes payable, short term 90 120
Total current liabilities 250 310
Noncurrent liabilities:
Bonds payable 480 500
Total l i a b i l i t i e s 730 810
Stockholders' equity:
Preferred stock, $20 par, 10% 120 120
Common stock, $10 par 180 180
Additional paid-in capital—common stock 240 240
Retained earnings 840 660
Total stockholders' equity 1,380 1,200
Total liabilities & stockholders' equity $2,110 $2,010
Larkins Company
Income Statement

14. For the Year Ended December 31, Year 2
(dollars in thousands)
Sales (all on account) $2,760
Cost of goods sold 1,930
Gross margin 830
Selling and administrative expense 330
Net operating income 500
Interest expense 50
Net income before taxes 450
Income taxes (30%) 135
Net income $315
Dividends during Year 2 totaled $135 thousand, of which $12
thousand were preferred dividends. The
market price of a share of common stock on December 31, Year
2 was $150.
11. Larkins Company's return on common stockholders' equity
for Year 2 was closest to:
A. 26.9%.
B. 25.9%.
C. 24.4%).
D. 23.5%.
12. A project profitability index greater than zero for a project
indicates that
A. there has been a calculation error.
B. the company should reevaluate its discount rate.

15. C. the project is unattractive and shouldn't be pursued.
D. the discount rate is less than the internal rate of return.
13. (Ignore income taxes in this problem.) The Keego Company
is planning a $200,000 equipment
investment that has an estimated five-year life with no
estimated salvage value. The company has projected
the following annual cash flows for the investment:
Year
1
2
3
4
5
Cash Inflows
$120,000
60,000
40,000
40,000
40,000

16. Total $300,000
Assuming that the cash inflows occur evenly over the year, the
payback period for the investment is
years.
A. 4.91
B. 2.50
C. 0.75
D. 1.67
Use the following information to answer this question.
Financial statements for Larkins Company appear below:
Larkins Company
Statement of Financial Position
December 31, Year 2 and Year 1
(dollars in thousands)
Year 2 Year 1
Current assets:
Cash and marketable securities $180 $180
Accounts receivable, net 210 180
Inventory 130 120
Prepaid expenses 50 50
Total current assets 570 530
Noncurrent assets:
Plant & equipment, net 1,540 1,480

17. Total assets $2,110 $2,010
Current liabilities:
Accounts payable $ 100 $ 130
Accrued liabilities 60 60
Notes payable, short term 90 120
Total current liabilities 250 310
Noncurrent l i a b i l i t i e s :
Bonds payable 480 500
Total liabilities 730 810
Stockholders' equity:
Preferred stock, S20 par, 10% 120 120
Common stock, S10 par 180 180
Additional paid-in capital—common stock 240 240
Retained earnings 840 660
Total stockholders' equity 1,380 1,200
Total liabilities & stockholders' equity $2,110 $2,010
L a r k i n s Company
Income Statement
For the Year Ended December 31, Year 2
(dollars in thousands)
Sales (all on account) $2,760
Cost of goods sold 1.930
Gross margin 830
Selling and administrative expense 330
Net operating income 500
Interest expense 50
Net income before taxes 450

18. Income taxes (30%) 135
Net income $315
Dividends during Year 2 totaled $135 thousand, of which $12
thousand were preferred dividends. The
market price of a share of common stock on December 31, Year
2 was $150.
14. Larkins Company's dividend payout ratio for Year 2 was
closest to:
A. 24.6%
B. 42.9%
C. 40.6%
D. 14.8%
15. Fonics Corporation is considering the following three
competing investment proposals:
Aye Bee Cee
Initial investment required $62,000 $74,000 $95,000
Net present value $10,000 $8,000 $12,000
Internal rate of return 15% 17% 18%
Using the project profitability index, how would the above
investments be ranked (highest to lowest)?
A. Aye, Cee, Bee
B. Bee, Ccc, Aye

19. C. Aye, Bee, Cee
D. Cee, Bee, Aye
16. Pan N19 is used by Malouf Corporation to make one of its
products. A total of 7,000 units of this pan
arc produced and used every year. The company's Accounting
Department reports the following costs of
producing the part at this level of activity:
Per Unit
Direct materials $2.20
Direct labor $8.50
V a r i a b l e m a n u f a c t u r i n g overhead $ 1.30
Supervisor's salary $5.80
Depreciation of special equipment $7.20
Allocated general overhead $4.60
An outside supplier has offered to make the part and sell it to
the company for $24.50 each. If this offer is
accepted, the supervisor's salary and all of the variable costs,
including the direct labor, can be avoided.
The special equipment used to make the part was purchased
many years ago and has no salvage v a l u e or
other use. The allocated general overhead represents fixed costs
of the entire company, none of which
would be avoided if the part were purchased instead of produced
internally. In addition, the space used to

20. make part N19 could be used to make more of one of the
company's other products, generating an
additional segment margin of $25,000 per year for that product.
What would be the impact on the
company's overall net operating income of buying part N19
from the outside supplier?
A. Net operating income would decline by $10,700 per year.
B. Net operating income would increase by $25,000 per year.
C. Net operating income would decline by $21,900 per year.
D. Net operating income would decline by $60,700 per year.
17. VIM Company purchased $100,000 in inventory from its
suppliers on credit terms. The company's
acid-test ratio would most likely
A. decrease.
B. be unchanged.
C. increase.
D. be impossible to determine without more information.
18. A company's current ratio and acid-test ratios arc both
greater than 1. If obsolete inventory is written
off, this would
A. decrease the current ratio.
B. increase the acid-test ratio.

21. C. increase net working capital.
D. decrease the acid-test ratio.
19. A weakness of the internal rate of return method for
screening investment projects is that it
A. implicitly assumes that the company is able to reinvest cash
flows from the project at the company's discount rate.
B. doesn't consider the time value of money.
C. i m p l i c i t l y assumes that the company is able to reinvest
cash Hows from the project at the internal rate of return.
H. doesn't take i n t o account all of the cash flows from a
project.
20. Centerville Company's debt-to-cquity ratio is 0.60 Total
assets are $320,000, current assets arc
$170,000, and working capital is $80,000. Centerville's long-
term liabilities must be
A. $30,000.
B. 590,000.
C. $80,000.
D. $120,000.