At December 31 . 2013 . Nightstyle Inc had 190,000 shares of common stock outstanding. On October 1 . 2014, an additional 70,000 shares of common stock were issued for cash. Nightstyle also had 2,000,000 of 8 percent convertible bonds outstanding at December 31 . 2014, which are convertible into 55,000 shares of common stock. The bonds are dilutive in the 2014 earnings per share computation. No
bonds were issued or converted into common stock during 2014 . What is the number of shares that should be used in computing diluted earnings per share for the year ended December 31 . 2014?
a. 160,000
b. 175,000
c. 205,000
d. 262,500
D
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Which one of the following COSO components of internal controls influences the tone for the organization?
a. Control risk assessment. b. Control environment. c. Information and communication. d. Monitoring.
Engaging in unethical behavior to help the company, such as adding a few extra dollars beyond the actual price to credit card bills,
A) is still classified as unethical behavior. B) helps the company so it is not unethical. C) is classified as a defining moment. D) is classified as misusing company resources.
Divya, the Director of Training at Q Make Inc., must demonstrate to the top management the financial benefits the company has realized from the expenditures on the mechanics training program. In this case, she should:
A. prepare a return-on-investment analysis. B. calculate the net gain of the company. C. prepare an actual versus proposed budget comparison. D. evaluate the training program using the reaction-level measure of evaluation.
When an HR professional is evaluated on how well she embraces inclusion and how effectively she works with diverse populations, she is being evaluated on her competency in
A. critical evaluation. B. organizational navigation. C. global and cultural effectiveness. D. business acumen. E. HR technical expertise and practice.