You are conducting a training evaluation. You developed a training impact model using the following categories. You decided to include a dimension to investigate how much the trainees think they learned and how willing they are to use their new skills once they go back to work. With which category of your training impact model is this dimension likely aligned?

a. resources
b. activities
c. program capabilities
d. critical actions
e. key results
f. business goals


c. program capabilities

Business

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On January 1, 2018, the Husky Corporation acquired 90% of the Spartan Company's voting stock for $2,700,000. Spartan's net assets had a book value of $2,450,000; the fair value of Spartan's building was $325,000 greater than its book value. The book value of Husky's net assets immediately after the acquisition of Spartan totaled $6,850,000.What is the amount of goodwill to be reported on the January 1, 2018 consolidated balance sheet?

A. $202,500 B. $550,000 C. $225,000 D. $495,000

Business

If a firm issues common stock in return for services other than from employees, the firm records the transaction at the fair value of the services received if it can more reliably measure this amount. Otherwise, the firm records the transaction at the fair value of the shares issued

Indicate whether the statement is true or false

Business

A company's fixed interest expense is $8,000, its income before interest expense and income taxes is $32,000. Its net income is $9,600. The company's times interest earned ratio equals:

A. 4.0. B. 0.83. C. 0.25. D. 0.30. E. 3.33.

Business

Conflict is not a state, but a:

A) Way of life. B) Condition. C) Process. D) Certainty.

Business