PHR/SHRM Practice Questions, 2014 CPP Practice Exam_calculations, SHRM SCP Certification Study Guide, SHRM-CP Navigation 2019, SHRM CERTIFICATION EXAM REVIEW
376. Tayo has a disability for which he must attend physical therapy twice a month indefinitely. His employer's attendance policy allows no more than 10 absences in 12 months and Tayo is terminated after the eleventh absence. Tayo files suit, charging discrimination under the ADA. If discrimination is found by the courts, which of the following employer actions would most likely minimize liability for compensatory and punitive damages? a. Rehire the employee and modify the work hours around the regularly scheduled therapy sessions. b. Eliminate the position and explain to the court that it is no longer necessary. c. Revise the attendance policy to make exceptions for ongoing therapy sessions. d. Offer to pay for the disabled employee's past physical therapy sessions.
A - ADA requires employers to reasonably accommodate employees with disabilities. Leave is one accommodation that may be considered reasonable, even if the employee needs more leave than allowed by company policy. In this case, the best option is to reinstate the employee and accommodate therapy sessions by modifying the employee's work hours
394. In cases where ADA, FMLA, and workers' compensation laws conflict with one another, an employer should honor the: a. Statute most beneficial to the employee. b. Law most applicable to the situation. c. Strictest or most severe law. d. Statute most beneficial to the employer.
A - ADA, FMLA, and WComp are all laws that provide some level of protection for employees whose illness or injury interferes with their ability to work. SInce the provisions of the laws can overlap depending on the circumstances and the intent is to protect employee rights, the correct answer is to follow the law that is most beneficial to the employee
382. A job can best be defined as;; a. A group of similar positions having common tasks, duties, and responsibilities. b. A piece-rate function. c. A distinct, identifiable work activity composed of motions. d. A person's work allocation at an organisation.
A - a job is a group of homogeneous tasks related by a similarity of functions; this consists of duties, responsibilities and tasks
390. An organization may use a no-solicitation policy to restrict union organizing activities provided that the policy: a. Applies to other outside non-employee organizations. b. Has been in place for 18 months. c. States that union ULPs will not be permitted. d. Does not apply to non-management employees.
A - a no-solicitation policy can be used to prevent union organizing in the workplace as long as other non-employees and outside groups are similarly prevented from solicitation including selling candy bars to raise funds.
389. An index number giving the relationship between a predictor variable and a criterion variable is called? a. Correlation coefficient. b. Concurrent validity. c. Content reliability. d. Forced ranking.
A - a statistical measure of the degree to which changes to the value of one variable predict change to the value of another variable
374. A good MBO has all of the following except; a. Goals and Objectives are bottom-up. b. Matching Goals and Resource Allocation. c. Established goals and objectives. d. Periodic review of objectives.
A - in mgmt by objective process, goals are generally set by central mgmt and then diffused to divisional and departmental objectives, goals are not bottom up but top down in a MBO
Slender vs Lucky Stores
A case about a gender discrimination in which a lawsuit was filed following information from a diversity training.
Affirmative actions Incumbency to Availability is
A comparison of protected class employed in each job group with the availability in the labor force within a reasonable recruiting area.
Golden Life Jacket (Stay Bonus)
A compensation package paid to executives to retain them in their current role when the company has been acquired by another company. Can be large bonuses or stock options.
Line of Sight
A compensation program where employee can clearly see that their performance impacts their pay.
Human Resources Audit
A comprehensive method to review current HR policies, procedures, and systems to identify needs for improvement of the HR function as well as to assess compliance with ever-changing rules and regulations.
Neutrality agreement.
A contract between a union and employer under which the employer agrees to support a unions attempts to organize its workforce.
Wage compression
A form of pay inequity where new employees are paid wages higher than those being paid to current employees. This can happen when a particular skill set exceeds the availability or the salary structure does not align with the external market data.
Union Deauthorization
A formal process to remove a unions security clause. The NLRB specifies rules for Deauthorization and decertification (which means to end union representation)elections. One rule is the Deauthorization petition must be signed by 30% of the members of the bargaining unit.
Environmental scanning
A framework for collecting information to create a successful strategic plan. SWOT ( Strengths, Weknesses, Opportunities, Threats) analysis takes place during this stage.
Job
A group of homogenous tasks related by similarity of functions; this consists of duties, responsibilities, and tasks.
Community of Practice
A group of people who share a concern or passion for something they do and learn how to do it better as they interact regularly. It is effective in learning and knowledge management
Ranking Method
A job evaluation method used by an organization with fewer than 25 employees who each perform unique functions.
Salting
A labor union tactic where someone gets a job at a specific workplace with the intent of organizing a union. It is a legal strategy used by unions.
Physicians Hospital Organization (PHO)
A legal entity formed by physicians and hospitals with the intention of negotiating contracts with employer organizations to provide services.
Point of Service Plan
A managed care health Insurance Plan which has network physicians and also allows for referrals outside the network for which the employee will submit reimbursement claims.
Lobbying
A non-profit organization finds a sponsor for a bill. It seeks to influence a politician or public officials on an issue. Public officials cannot lobby themselves. An external influence lobbies the public official.
Motivation
A passion for the job or current objective
Critical Incident
A performance appraisal method that is used for collecting direct observations of specific events of significance.
How to start the election process for a union?
A petiole must be filed with the nearest NLRB office showing interest in a union from at least 30% of employees.
Boycotts
A practice used in labor disputes where an organized group of employees refrain from dealing with an employer. A Secondary Boycott boycotts those who do business with the primary target of the boy otters. Secondary boycotting is an ULP.
Positive correlation
A relationship between two variables where if one variable increases the other variable increases. Also, if one variable decreases, then the other variable decreases. A negative correlation is when one variable increases and the other variable decreases
Utilization Review (UR)
A safeguard against unnecessary and inappropriate medical care. It allows healthcare providers to review patient care from perspective of medical necessity, quality of care, appropriateness of decision making, place of service, and length of hospital stay.
Commissioned survey
A salary survey that provides specific information about predetermined skill sets or competitors
Disaster recovery plan
A set of procedures designed to recover and protect a business' infrastructure in the event of a disaster.
Correlation Coefficient
A statistical measure of the degree to which changes to the value of one variable predict change to the value of another variable.
Economic strike
A strike by employees over wages, hours, and working conditions.
Organization Development (OD)
A systemic method dedicated to expanding the knowledge and effectiveness of people to accomplish more successful organizational change and performance
Predictability and integrity.
A trustworthy person reliably "walks the talk"—there is consistency between values and behavior.
Contract Bar
A type of election bar the NLRB does not allow because a bargaining unit is covered by a valid collective-bargaining agreement.
Dues check off
A voluntarily authorized and regular deduction of an employees wages by an employer to pay union dues. An employee must give written authorization for dues check off.
ERISA requirements
A written plan description of benefit structure, a trust fund to hold assets, documents to provide info to employees
Torts
A wrongful act or infringement of a right (other than under contract) leading to civil legal liability. Examples are constructive discharge, wrongful termination, negligent hiring.
Wages are paid on Wednesday, Mar 26, resulting in a deposit liability of $90,000. Wages are paid again on Thursday, Mar 27, resulting in a deposit liability of $12,000. Assume that Tuesday, Apr 15, is a nonbanking day. Under the semiweekly deposit rule, when are the deposits due? A. $102,000 is due on Friday, March 28 B. $102,000 is due on Wednesday March 26 C. $102,000 is due on Thursday March 27 D. $102,000 is due on Tuesday, April 1
A. $102,000 is due on Friday, March 28
Bob was recently transferred from the New York office to the San Francisco office. Bob's ER paid all expenses for Bob and his family to move to the new location. The reimbursement included the following: Air Fare for Bob and his wife for a pre-move house-hunting trip $1,200. Hotel expenses for the house-hunting trip $1,000. Real estate fees for sale of Bob's house in New York $6,000. Moving Van costs for the move to San Francisco $7,000. Air fare for the move to San Francisco $1,200. Relocation bonus $5,000. How much of this reimbursement represents taxable income for Bob? A. $13,200 B. $21,400 C. $ 8,200 D. $11,000
A. $13,200 Reference Section 3.3 - 2 Moving Expenses
Bob received a $20,000 bonus on August 31, 2013. Federal income tax was withheld at the supplemental rate. Bob claims M-3 on his W-4. The bonus increased his year-to-date wages to $118,800. What is the net pay of the bonus payment? A. $13,581.60 B. $28,726.58 C. $13,470.00 D. $15,000.00
A. $13,581.60 Reference 6.4 - 4 Supplemental Wage Payments
Calculate the amount of excise tax on the excess golden parachute payment. The payment was $1,000,000.00 and the EE's average for the last five years was $300,000.00. A. $140,000.00 B. $200,000.00 C. $250,000.00 D. $175,000.00
A. $140,000.00 Reference 3.4 - 14 Golden Parachute Payments
Bob's annual salary is $87,000, he is paid biweekly and claims M-3 on his W-4. He contributes 12% of his biweekly pay to his company's 401(k) plan and pays $200 to a medical plan. Using the percentage method for federal income tax withholding, calculate his net pay for the period ending Oct 28, 2013. A. $2,244.24 B. $2,274.96 C. $2,228.94 D. $3,146.16
A. $2,244.24 Reference 6.4 - 2 Percentage Method
Bob's ER provides him with a company car that has an annual lease value of $4,800. Bob has the company car for personal as well as business use. In May Bob reported 250 miles for personal use and 750 miles for business use. Assuming 25% federal tax withholding, what amount of taxes must be reported on Bob's use of the car for May? A. $25 FITW; $6.20 SS; $1.45 Medi B. $300 FITW; $74.40 SS; $17.40 Medi C. $250 FITW; $62.00 SS; $14.50 Medi D. $25 FITW; $4.20 SS; $1.45 Medi
A. $25 FITW; $6.20 SS; $1.45 Medicare Reference Section 3.2 - 2 Personal Use of Employer Provided Vehicles
Bob received an award for sales; he received a trip to Hawaii for exceeding his sales quota. The trip was valued at $4,000. In this pay Bob's ER reported the value of the award. Bob earns $6,000 per month. Assuming a 20% federal tax rate what is Bob's net pay for this pay? A. $3,235 B. $7,235 C. $4,035 D. $8,034
A. $3,235
Bob is paid $13,540 semimonthly. On his W4, he claims M-6. Using the percentage method for federal income tax withholding, calculate the total federal tax amount to be withheld from this Bob's Aug 15th paycheck (15th pay period of the year). A. $3,246.40 B. $4,085.88 C. $3,218.10 D. $3,045.27
A. $3,246.40
Bob uses his own car for company business. His ER reimburses Bob for business use of his car at the allowed tax-exempt rate for 2013. Bob reported the following mileage for Jan through June. January 1,000 miles February 1,200 miles March 1,000 miles April 1,500 miles May 1,300 miles June 1,000 miles What is the amount that Bob's ER will reimburse him for mileage driven for the six-month period? A. $3,920 B. $3,850 C. $4,450 D. $3,360
A. $3,920 (7,000 x .56 = $3,920) Reference Section 3.3 - 5 Employee Business Travel Expense Reimbursements
Bob is a waiter. The ER utilizes the federal tip credit against Bob's hourly wage. In one workweek, Bob works 45 hours and receives $112.50 in tips. Calculate Bob's gross pay. A. $344.40 B. $344.25 C. $231.90 D. $456.88
A. $344.40 Reference 2.6-4 (Tipped Employees) and 3.4 - 27 Tips
Bob's semi-monthly salary is $4,100.00 and his monthly GTL imputed income is $50.00. On Dec 2, 2014, Bob receives a $25,000.00 retention bonus and the company pays his taxes. Calculate his gross pay on Dec 2, 2013. A. $36,203.26 B. $37,119.52 C. $25,000.00 D. $36,992.03
A. $36,203.26 Reference 3.4 - 11 Employer - Paid Taxes (Grossing Up)
Bob's semi-monthly salary is $4,100.00 and his monthly GTL imputed income is $50.00. On Dec 2, 2014, Bob receives a $30,000.00 retention bonus and the company pays his taxes. Calculate his gross pay on Dec 2, 2014. A. $43,001.36 B. $35,925.08 C. $25,000.00 D. $36,992.03
A. $43,001.36 Reference 3.4 - 11 Employer - Paid Taxes (Grossing Up)
Bob qualifies for the foreign housing cost exclusion under the physical presence test for all of 2014, spending $21,250 on reasonable housing expenses. On Jan 1, 2014, the maximum foreign earned income exclusion was $99,200. What is Bob's foreign housing cost exclusion for 2013? A. $5,378 B. $21,250 C. $15,872 D. $99,200
A. $5,378 Reference 14.1 - 4 Foreign Earned Income and Housing Cost Exclusions
Bob earns $112,500 annually and is paid monthly at the end of the month. Bob claims M-4. He contributes 10% of his salary to a 401(k) plan; has a pre-tax health insurance contribution $75 monthly and has $100 deducted each pay period for Credit Union savings. Assume a 20% FIT and a 2% State Income Tax. Calculate his net pay for Sept 30th. A. $5,711.30 B. $6,648.80 C. $6,823.80 D. $5,897.30
A. $5,711.30
What is the annual limit of an EE Dependent Care Assistance account? A. $5,000 B. $7,500 C. No limit D. $8,000
A. $5000 Reference Section 3.4 - 8 Dependent Care Assistance Programs
Bob is paid weekly and claims M-4 withholding allowances on his W-4. For this pay period, he works 48 hours and is paid $12.00 per hour. In addition, he receives a production bonus for having met his quota in the amount of $125.00. The ER does not pay or tax the production bonus separately. There is no state tax involved. Using the percentage method for FIT, calculate Bob's net pay. A. $672.07 B. $567.83 C. $626.32 D. $662.01
A. $672.07 (2014 & 2015 Calculation) Reference 6.4 - 2 Percentage Method
An EE with YTD earnings of $12,000.00 becomes disabled for five months and is paid $19,600.00 by a third-party insurer. 50% of the premiums were paid by the ER and 50% by the EE with after-tax dollars. No Form W-4S is filed. How much federal taxes are withheld by the third-party insurer? A. $749.70 B. $2,450.00 C. $1,499.40 D. $607.60
A. $749.70 Reference 4.3 - 2 Sick Pay Under a Separate Plan
Bob has enrolled in a dependent GTL insurance plan. The coverage per dependent is $3,000.00. He covers 3 family members. Determine the value of imputed income. A. $9,000.00 B. $3,000.00 C. $6,000.00 D. $5,000.00
A. $9,000.00 Reference 3.3 -1 Life Insurance
Bob was supposed to receive his last paycheck of $1,500 for 2013 on Tuesday, Dec 31. Because of a system failure, paychecks were not available until Friday, Jan 3, 2014. Before Dec 31, Bob's 2013 earnings were $110,000. How much SS and Medi taxes must be withheld? A. SS $93 and Medi $21.75 B. SS $3.75 and Medi $21.75 C. SS $0 and Medi $21.75 D. SS $63 and Medi $10.15
A. Social Security $93 and Medicare $21.75 Reference 6.1 The Principle of Actual or Constructive Payments
How can technology best improve communications with employees?
Accessability and ability to personalize
McClelland
Achievement, Affiliation, Power
What is HR's role in an investigating interview?
Act as risk manager for the organization
A major deficiency of most performance appraisal systems in developing employees is the lack of:
Action planning and follow-up based on performance ratings
The type of budget SHRM likes where you budget for the project
Activity Based
What budgeting method categorizes according to enterprise activities as opposed to standard departments?
Activity-based
Office of Labor Management Standards OLMS
Administers and enforces most provisions of the LMRDA
Office of Labor-Management Standards (OLMS) USDOLAbor
Administers and enforces the LMRDA also known as Landrum-Griffith Act (unions)
NIOSHA
Agency responsible for conducting research and making recommendations for the prevention of work related injuries and illnesses
Laid see faire leadership
All the rights and powers to make decisions are fully given to the employees.
Negligent Hiring Claims
Alleges that if the employer had engaged in more due diligence when screening the worker, a history of violence or prohibitive conduct would have been revealed which should have disqualified the worker from consideration. Reference checks and background checks help to avoid negligent hiring claims.
Sherman Antitrust Act of 1890
Allowed injunctions to forbid groups that conspired to restrain trade.
Pay Equity
Also called Sex Equity, or Comparable Worth, is pay for work of equal value. Men and women should be compensated equally for working requiring comparable skills, responsibilities, and effort. Different from equal pay which requires men and women in the same work place be given equal pay for equal work.
ADA
Also prohibits discrimination against persons because they have a known association or relationship with a disabled individual.
Featherbedding
An ULP when unions require employers to keep employees on jobs rendered obsolete by technology. Made illegal by the Taft Hartley Act of 1947 which also illegalized jurisdictional strikes and secondary boycotting, allows employers to permanently replace striking employees. Prohibits closed shops and allows union shops only by majority vote.
Consent decree
An agreement or settlement to resolve a dispute between two parties without admission of guilt or liability.
Portal to Portal Act of 1947
An amendment to FLSA that defines compensable work time used to calculate overtime.
Older Workers Benefit Protection Act (OWBPA)
An amendment to the ADEA that establishes conditions under which an employer can offer employees an incentive to retire early while asking them to waive their right to sue the company for additional benefits. These conditions include clearly written agreements providing somethings get of value beyond what the employee is already entitled to and a reminder that they should consult with an attorney before signing the release.
Job Redesign
An effort where job responsibilities and tasks are reviewed and possibly reallocated among staff to improve output. It is not a human process intervention.
Consent Election
An election where the employer and the union agree to waive the pre-election hearing. They are generally held when there is no dispute between the employer and the unions involved in a union representation case.
Constructive Discharge is:
An employee claims their working conditions were so intolerable they were forced to quit. Demotion, reassignment to menial or degrading work, involuntary transfer to a less desirable position are examples.
Skip-level interview
An employee engagement approach in which employees are interviewed by their manager's manager to provide accurate insight on job satisfaction or lack thereof
Graded vesting
An employee is partially vested in increasing amounts over an extended period of time. 5 yr schedule where employee vests 20% each year.
Wildcat strike
An employee work stoppage Not authorized by the union
Alter Ego employer ( V shapes)
An employer who has two businesses with substantially identical mgmnt, operations, and ownership.
ADEA Waivers
An individual must be given a period of 21 days within which to consider agreement BUT if a waiver is requested in connection with an exit incentive or other employment termination program offered to a group or class of employees, the individual is given a period of at least 45 days with which to consider the agreement.
Fiduiciary
An individual whom another has placed the utmost trust and confidence to manage and protect property or money prudently. Fiduiciaries are not to analyse conflict of I trust situations but avoid such situations completely.
Behavior Evaluation
Analyses how training has changed the trainees behavior. This looks at how trainees apply the information taught.
Learning Level Evaluations
Analyses the increase in Knowlege and Sills learned in the training process.
ADDIE
Analysis, Design, Development, Implementation, and Evaluation.
What is a good way to clarify unclear answers from a focus group?
Anonymous survey
Civil Right act of 1991
Any party in a civil suit in which punitive or compensatory damages are sought may demand a jury trial.
Effectiveness: Referent Power
Appeals to social needs of individuals, the desire for affiliation.
Railway Labor Act
Applies to interstate railroads and airlines
Disabled employees ( within two months of reduction)
Are entitled to 29 months of COBRA benefits
Nonqualified benefits
Are for highly compensated c-suite (taxed to both employer and employee)
Recognition Strikes
Are intended to force employers to recognize unions.
Why would a company have nonqualified deferred compensation plans?
As incentives to key executives
What should you do when you will have a reduction in force (RIF)
Ask for volunteers
Assessment Center
Assesses a candidates suitability for a job through various tasks and activities that allow an employer to test skills not accessible in an interview.
Criterion Validity
Assesses whether a test reflects a certain set of abilities therefore criterion validity is established when the test predicts or correlates behavior. Criterion Validity is often divided into concurrent and predictive validity.
Trade Adjustment Assistance Program (TTA)
Assistance to unemployed who lose their jobs as a result of increased exports
Talent Management Strategies
Attracting, selecting, Engaging, Developing, and retaining employees to gain competitive advantage and achieve business goals.
Recruitment Advertisements
Avoid exclusionary requirements that are not job related
396. Calculate the cost per hire of 15 employees where the internal costs adds up to 13, 000 while the external costs adds up to $47, 000? a. $6, 000. b. $4, 000. c. $4, 500. d. $5, 000.
B - Cost per hire = (total external costs) + total internal costs / total number of hires.
398. Tim believes he has been discriminated against on the basis of religion;what general time limit does he have to file a charge of discrimination with the Equal Employment Opportunity Commission (EEOC)? a. 160 days. b. 180 days. c. 300 days in a non-FEPA state. d. Immediately the discrimination occurs.
B - EEOC enforces anti-discrimination laws that give a limited amount fo time to file a charge of discrimination (also known as statute of limitations); charge is to be filed within 180 calendar days from the day the discrimination took place. 180 is extended to 300 calendar days if a state or local agency enforces a law that prohibits employment discrimination on the same basis.
383. What is the maximum penalty for a willful or repeat violation under OSHA? a. Up to $100,000. b. Up to $70,000. c. Up to $7,000. d. Depends on if the hazard resulted into a fatality.
B - OSHA states that any employer who willfully or repeatedly violates the requirements of the Act may be assessed a civil penalty of not more than 70k for each violation, but not less than 5k for each willful violation
369. Quid pro quo is best defined as? a. Sexual harassment. b. This for that. c. Workplace Discrimination. d. Vicarious liability.
B - QPQ literally means this for that; it is a term used to indicate sexual harassment where a supervisor requires sexual favors in exchange for a favorable tangible employment action (TEA)
384. Variable pay is also known as; a. Unpaid leave. b. Performance pay. c. Base pay. d. Salary.
B - variable pay is an incentive or bonus employers pay to employees whose performance meets or exceeds company expectations, provided the company meets its own goals or productivity and profitability; also subject to change.
377. The Rehabilitation Act of 1973 prohibits discrimination on the basis of? a. Race. b. Disability. c. Religion. d. Veteran status.
B - was put in place to correct the problem of discrimination against people with disabilities in the US
380. What is the maximum penalty for a willful violation under the FLSA? a. Up to $5,000. b. Up to $10,000. c. Up to $70,000. d. Up to $10,000 for overtime violations for each employee.
B - with 1,100 for each violation of minimum wage or overtime pay wilfull or repeat
388. Another name for performance appraisal is? a. Paired comparison. b. Employee evaluation. c. 360 degree feedback. d. Human resources analysis.
B Employee evaluation is a synonym of performance appraisal. Paired comparison and 360 degree feedback are methods of performance appraisals not synonyms
378. A manager always hires young men as truck drivers. This is an example of: a. Disparate impact. b. Disparate treatment. c. Sexual preference. d. Disparate discrimination.
B Title VII prohibits employers from treating or hiring applicants or employees differently because of their membership in a protected class such as race or sex; this is known as disparate treatment
393. Which of the following is true about job analysis? a. Part of an affirmative action plan. b. Produces a job description. c. Is required by the OFCCP. d. Is produced by a job specification.
B- job analysis is the process of gathering and analyzing information about the content, requirements of Johns and the context in which jobs are performed. Process is used to determine job descriptions, specifications and placement of jobs
Bob earns an annual salary of $55,200. He claims S-1. He is paid semimonthly and participates in a 401k plan at 10% of his salary and in his cafeteria benefit plan at $60 per pay period. What would Bob's net be if his 10% was contributed to an after-tax investment instead of to the 401(k) plan's pretax investment? A. $2,077.50 B. $1,515.89 C. $1,620.08 D. $1,741.86
B. $1,515.89
An ER paid for 100% of the insurance for its EEs as part of a sickness and disability benefits plan. Assume an EE receives $1,800 in disability pay from a third party insurer covering the first six calendar months of disability and an additional $600 for the seventh and eighth months. How much of the disability pay would be SSy and Medi taxable, and how much is FIT taxable? A. $1,800 SS/Medi taxable, $1,800 FIT taxable B. $1,800 SS/Medi taxable, $2,400 FIT taxable C. $2,400 SS/Medi taxable, $2,400 FIT taxable D. $2,400 SS/Medi taxable, $1,800 FIT taxable
B. $1,800 SS and Med. taxable, $2,400 FIT taxable Reference Section 4.3 - 2 Sick Pay Under a Separate Plan
Bob's gross pay is $500 per week. On June 1, 2013, his ER receives a Form 668-W stating that a tax levy was being issued against Bob's wages for $8,000. Bob claims S-1 on Part 3 of the form. As of June 1, Bob had the following deductions: Federal income tax: $51.00 State income tax: $15.00 Social security tax: $21.00 Medicare tax: $ 7.25 401(k) plan: $20.00 How much of Bob's wages is subject to the levy? A. $500.00 B. $193.44 C. $192.31 D. $385.75
B. $193.44 Reference 9.1 - 1 Tax Levies
Bob's company reimburses him $.65 per mile for business miles while using his personal car. Bob submits an expense report to accounts payable claiming he drove 352 miles. What, if anything, will be reported on his W-2 in box 12? A. $31.68 B. $197.12 C. 0 - paid through Accounts Payable D. $228.80
B. $197.12 Reference 3.3 - 5 Employee Business Travel Expense Reimbursements
Bob earns $750.00 weekly. His ER receives child support notice. Bob supports a second family. Bob's deductions are $150.00 for FIT, $15.00 for SIT, $57.38 for SS/Medi. and $40.00 for a credit union. What is the maximum amount that can be withheld? A. $0 B. $263.81 C. $131.91 D. $527.62
B. $263.81 Reference Section 9.1 - 2 Child Support Withholding Orders
Calculate wages due: Bob earns $7 per hour. Last week, he was paid for the following: Monday: 10 hours Tuesday: 10 hours Wednesday: 8 hours Thursday: 8 hours Friday: 8 hours Saturday: 6 hours Bob's wages due for the week are: A. $362.50 B. $398.75 C. $385.00 D. $315.00
B. $398.75 (Have to pay the fed minimum wage of $7.25) Reference Section 2.5 Minimum Wage
Assume that the IRS Uniform Premium Table I rate for an EE age 30 is $0.08 and the company gives 2 times the annual salary at a maximum coverage of $100,000. How much taxable income would be reported for one month of coverage for Bob who is 30 and makes $60,000/yr? A. $48 B. $4 C. $8 D. $56
B. $4 Reference Section 3.3 - 1 Life Insurance
Bob works from midnight to 8:00 a.m. at $8.50 per hour and works Sunday through Friday. Due to daylight saving time, Bob worked one less hour on Sunday. The company plans to pay for the hour lost due to the time change. What are Bob's gross wages for the workweek? A. $429.25 B. $437.75 C. $436.80 D. $422.50
B. $437.75
A company has current assets of $150,000.00, other assets of $140,000.00, revenue of $590,000.00, expenses of $430,000.00, current liabilities of $105,000.00, and long-term liabilities of $135,000.00. What is the company owner's equity? A. $45,000.00 B. $50,000.00 C. $210,000.00 D. $55,000.00
B. $50,000.00 Reference 11.1 - 1 Account Classifications
An EE earns $1,021.00 semimonthly. The EE's deductions include $73.00 for income tax, $57.69 for SS and Medi taxes, $150.00 for court-ordered child support, and $50.00 for a state tax levy. Calculate the EE's semimonthly disposable earnings to determine the amount to deduct for a creditor garnishment. A. $690.31 B. $890.31 C. $167.47 D. $414.64
B. $890.31 Reference 9.1 - 2 Child Support Withholding Orders
Bob passed away December 8, 2013. His annual salary was $80,000.00 and he had 80 hours of accrued vacation. His YTD earnings prior to his death were $74,000.00. His surviving spouse received the vacation payout on December 28, 2013. How did the payment to spouse impact Bob's 2013 W-2? A. Box 1 - $77,076.80; Box 3 - $77,076.80; Box 5 - $77,076.80 B. Box 1 - $74,000.00; Box 3 - $77,076.80; Box 5 - $77,076.80 C. Box 1 - $74,000.00; Box 3 - $74,000.00; Box 5 - $77,076.80 D. Box 1 - $74,000.00; Box 3 - $74,000.00; Box 5 - $74,000.00
B. Box 1 - $74,000.00; Box 3 - $77,076.80; Box 5 - $77,076.80 Reference 3.4 - 30 Wages Paid After Death
Behaviorally Anchored Rating Scales (BARS)
BARS must be created from scratch for every position. It requires a high degree of monitoring and maintenance. It overcomes more rating errors than the graph rating appraisal method.
Punishment
BF Skinner says it is a process where a consequence immediately follows a a behavior which decreases the likelihood of repetition.
This document shows assets, liabilities, and equity.
Balance sheet
This metric allows organizations to assess intangibles such as internal processes, customers, and learning and growth as well as finances.
Balanced scorecard
Compa- ratio calculation is
Base salary X 100/ Midpoint of salary range
Principled bargaining
Based on 4 premises: separate the people from the problem, focus on interests, not positions, invent options for mutual gain, and insist on objective criteria
Common Law
Based on precedents; previous cases
Civil Law
Based on statutes, rules, regulations & can change quickly
Self-awareness
Becoming more aware of one's own emotions and needs and their effect on work relationships
Herzberg
Behavior is driven by intrinsic factors (innate desires) and extrinsic factors (workplace hygiene).
What type of engagement is evident in the effort an employee puts into his or her job?
Behavioral engagement is evident in the effort employees put into their jobs, which leads to greater value, creating higher performance than from less-engaged employees.
Chevron Style training seating
Best for training that will involve a wide range of activities such as lectures, filming, group work, and individual presentations.
Pilot programs
Best method for insuring the effectiveness of a training program prior to delivery
Job Bidding & Job Posting
Bidding -Allows employees to tell you they are interested in a type of job (future) Posting - internally posting available job
Corporate Social Responsibility (CSR)
Business practices that involve participating in initiatives that benefit society.
399. The following are steps in forecasting except? a. Scrutinize the current job market. b. Anticipate employee turnover. c. Job analysis. d. Project future HR needs.
C - HR forecasting is a process that helps to determine how many employees a company will need in the future to meet its strategic goals; involves establishing what jobs the company needs to fill, what types of skills are required and what challenges the company will face in meeting staffing needs. Job analysis Is a process to identify job duties and determine importance of duties for a given job
367. A hybrid business structure which has both features of a partnership and corporation is called? a. S Corporation. b. Divestiture. c. Limited Liability Company. d. None of the above.
C - LLC is a business structure that combines pass-through taxation, limited liability and legal protection for personal assets. It is a hybrid of a partnership and a corporation
370. The Tenni company is planning a plant closing but has refused to give its workers' 60 days advance notice of the closing as required by the WARN Act. The HR manager says the plant closing is not covered by WARN. In which of the following circumstances will the HR manager's point be valid? a. The Tenni company has 100 or more full-time employees. b. The Tenni company has 100 or more full and part-time employees who work a total of 4,000 hours per week. c. The plant closing will affect 40 part-time employees. d. The HR manager's point is not valid in any circumstance.
C - WARN requires employers with 100 or more FT employers to provide a 60 calendar day advanced notification of plant closing and mass layoffs of employees. However, a plant closing is defined as when 50 or more FT employees lose their jobs a single plant shuts down
372. The Minks Inc. is the parent company of a food manufacturing company, a car sales company and a clothing retail outlet. The CEO of Minks Inc. wants out of the car sales company and plans to either sell it, exchange it or close it down completely. This can best be described as a? a. Restructure. b. Reengineering. c. Divestiture. d. Refinancing.
C - a divestiture is the reduction of an asset or business through sale, liquidation exchange closure or any other means for financial or ethical reasons; opposite of investment
391. Which of the following is an example of an alternative work schedule? a. Self-directed work teams. b. Job rotation. c. Job sharing. d. Task forces.
C - an alternative work schedule permits a variation from employee's core hours in starting and departure times, but does not alter the total number of hours worked in a week.
400. In which case did the Supreme Court hold that a charging party can prove unlawful discrimination indirectly by showing, for example, in a hiring case that: (1) the charging party is a member of a Title VII protected group; (2) he or she applied and was qualified for the position sought; (3) the job was not offered to him or her; and (4) the employer continued to seek applicants with similar qualifications. a. Phillips v. Martin Marietta Corp. b. Griggs v. Duke Power Co. c. McDonnell Douglas Corp. v Green. d. Rosenfeld v. Southern Pacific.
C - case established that the complainant in an employment discrimination lawsuit carries the initial burden to present a prima facie case for racial discrimination
386. A validity study, either predictive or concurrent, in which the data are statistically correlated with the criteria of performance is called? a. Content validity. b. Construct validity. c. Criterion validity. d. Concurrent validity.
C - criterion validity assess whether a test reflects a certain set of abilities therefore criterion validity is established when the test predicts or correlates the behavior. Often divided into concurrent and predictive validity
395. Which of the following is the typical method of measuring employee adherence to performance standards? a. Quality assurance. b. Task fulfilment. c. Performance appraisal. d. Productivity analysis.
C - performance appraisal is a systematic evaluation of the performance of employees to understand the abilities of a person for further growth and development
373. Which of these terms was defined by the UN Brundtland commission as "development that meets the needs of the present without compromising the ability of future generations to meet their own needs"? a. Corporate Governance. b. Corporate Responsibility. c. Sustainability. d. Stakeholder commitment.
C - seeks to meet the needs of the present without compromising the ability of future generations to meet their own needs
392. The best course of action in addressing an employee's request not to work on Sundays because of religious reasons is to: a. Explain to the employee that religious requests are not professional. b. Deny the request because it would create an undue hardship. c. Determine if other employees will voluntarily make schedule adjustments. d. Approve the request due to litigation concerns.
C - title VII of the CRA protects employees from religious discrimination and requires employers to reasonably accommodate an employee's religious beliefs or practices unless doing so would cause an undue hardship. Denying a request without exploring other options is inappropriate since the law requires the employer involvement in the accommodation process.
Bob earns $13,210.00 per month and is paid semimonthly. Bob has received no income other than regular wages during the year. Calculate the amount of SS and Medi taxes to be withheld from the first pay in Dec. A. $505.28 B. $409.51 C. $ 95.77 D. $191.55
C. $ 95.77 Reference 6.7 - 2 Social Security Wage Base
Bob earns $200 per week plus tips. This week, he reported $150 for tips and the gross receipts totaled $2,500. Bob claims S-0 and his ER uses the wage bracket method for Federal Income Tax withholding. What are the taxes that Bob must pay on the tip allocation? A. $40 FITW; $12.40 SS; $2.90 Medi B. $30 FITW; $9.30 SS; $2.18 Medi C. $0.00 FITW; $0.00 SS; $0.00 Medi D. $10FITW; $3.10 SS; $0.73 Medi
C. $0.00 FITW; $0.00 SS; $0.00 Medicare Reference Section 3.4 - 27 Tips
Bob earns an annual salary of $55,200. He claims S-1. He is paid semimonthly and participates in a 401k plan at 10% of his salary and in his cafeteria benefit plan at $60 per pay period. Using the percentage method for FIT, calculate his net pay for one pay period. A. $2,300.00 B. $1,532.98 C. $1,573.39 D. $1,590.98
C. $1,573.39 Reference 6.4 - 2 Percentage Method
The following EEs were paid for period ending 1/15/14, the first payroll for the year, as follows: Emp #1: Salary $1,500; Emp #2: Salary $8,000; Emp #3: Salary $3,200; Emp #4: Salary $7,500; Emp #5: Signing bonus $111,000. Assume a SUI wage limit of $7,000 and an experience rate of 5.4%. For GL purposes, how much would the payroll tax expense entry be for that pay period? A. $1,542.00 B. $8,917.00 C. $11,578.80 D. $ 8,954.80
C. $11,578.80 Reference 11.3 - Recording Payroll Transactions
Bob, who is S-1, is normally paid $1,200 semimonthly and has received $9,600 in wages so far during the year. In between paychecks, Bob received an award of $750 for an advertisement he designed. Using the aggregate method and the wage-bracket tables, calculate the amount of federal income tax to withhold from Bob's supplemental wage payment. A. $122.00 B. $374.00 C. $126.00 D. $250.00
C. $126.00 Reference 6.4 - 4 Supplemental Wage Payments
Listed below is the current tax year for personal use of the company car. If the ER used the special accounting rule, how much income would be reported for the current tax year? 1/14: $10 2/14: $10 3/14: $20 4/14: $30 5/14: $50 6/14: $10 7/14: $10 8/14: $10 9/14: $10 10/14: $10 11/14: $10 12/14: $10 A. $190 B. $180 C. $170 D. $160
C. $170 Reference Section 3.5 - 2 Withholding and Reporting on noncash Fringe Benefits
Bob is paid $9,000 every 2 weeks in 2013, and as of Nov 12 he has received $198,000 in wages. On Nov 13, he is paid $9,000. What is the amount of SS and Medi tax that should be withheld from his Nov 13 wage payment? A. $130.50 B. $688.50 C. $193.50 D. $751.50
C. $193.50 Reference 6.7-1 Social Security and Medicare Tax Rates
Bob received a bonus check for $1,500. His YTD earnings prior to the bonus pay was $80,200. His ER paid the federal taxes owed on the bonus and no state tax was owed. What is the amount of the bonus before taxes? A. $1040.25 B. $2000.00 C. $2227.17 D. $2162.94
C. $2,227.17 Reference Section 3.4 - 11 Employer Paid Taxes
Bob's biweekly salary is $5,560.00. She is over 50 and elects 16% deferral to his 401(k) plan. The company allows catch-up contributions and a roll-over to after-tax contributions once an EE meets any 402(g) IRS limit. He claims S-2 allowances on his W-4. Using the percentage method for FIT, calculate Bob's net pay for the second pay period in December 2013. A. $3,272.91 B. $3,653.92 C. $3,617.63 D. $4,156.29
C. $3,617.63 Reference 6.4-2 Percentage Method & 4.6-2 Cash or Deferred Arrangements
Assume that the IRS Uniform Premium Table I rate for an EE age 35 is $0.09. Bob has a GTL Coverage based on two times his annual salary of $45,000. Bob is 35 years old. What is his monthly GTL taxable amount? A. $8.10 B. $4.50 C. $3.60 D. $5
C. $3.60 Reference Section 3.3 - 1 Life Insurance
Bob worked the following hours in a one-week period: Mon - 10 hours Tues - 8 hours Wed - 10 hours Thurs - 10 hours Fri - 8 hours (holiday) He also received a production bonus of $50. He earns $8 per hour, and is paid for holidays. Calculate Bob's gross pay for the week: A. $347.30 B. $344.00 C. $418.00 D. $445.27
C. $418.00 Reference Section 2.6 - 2 Hours Worked
You have received an IRS tax levy for Bob in the amount of $8,345.00. He does not return Part 3 or 4 to the ER. Determine the amount of the levy that will be remitted to the IRS, using the net pay calculated in question #1 ($672.07). A. $129.46 B. $357.35 C. $476.88 D. $534.62
C. $476.88 Reference 9.1 - 1 Tax Levies
An EE earns $10,800.00 per month and is paid semimonthly. Calculate the SS and Medi taxes withheld from the EE's first paycheck in December. A. $413.10 B. $156.60 C. $78.30 D. $0.00
C. $78.30 Reference 6.7 - 2 Social Security Wage Base
A company's federal tax withholding liability is $3,239.63, state tax withholding is $563.10, and EE's FICA tax withheld is $2,854.41. Its backup withholding liability is $450.00. What is this company's total form 941 deposit? A. $6,094.04 B. $9,398.45 C. $8,948.45 D. $6,544.04
C. $8,948.45 Reference 8.2 - 1 Payroll Tax Deposit Rules
An EE is terminated with 3 workdays remaining in a month. The EE earned an annual salary of $28,000 and was paid semi-monthly. What is the regular compensation due this EE for the final pay period? A. $816.66 B. $1,076.90 C. $843.69 D. $827.72
C. $843.69 Reference 5.2 Payment on Termination
An EE earns $1,035.00 semimonthly plus a $100.00 production bonus. Deductions include $81.00 for federal income tax, $64.12 for SS and Medi taxes, $125.00 for a court-ordered child support, and $25.00 for United Way. Calculate the EE's semimonthly disposable pay for a creditor garnishment. A. $864.88 B. $839.88 C. $989.88 D. $889.88
C. $989.88 Reference 9.1 - 3 Disposable Pay
A nurse worked the following hours over a two week period: Week 1 Week 2 Mon 14 Mon 14 Tue 12 Tue 12 Wed 12 Wed 12 Thu 12 Thu 12 Fri 6 Fri 6 How many hours of overtime should this person receive? A. 32 B. 22 C. 36 D. 26
C. 36 Reference Section 2.6 - 1 The Work Week
Bob is a shipping clerk who earns $15.00 per hour and is paid weekly. His company provides him $75,000 in GTL insurance at no cost to him and reports it on the last check of the month for the entire month. He is 24 years old and contributes 2% to his 401k plan. The plan does not allow 401k contributions on bonuses. One workweek he works 52 hours. He also receives a production bonus of $175.00 and is reimbursed $25.00 for mileage. This is his last check of the month. He claims S-2 allowances on his W-4. Using the percentage method, calculate his net pay. A. 856.73 B. 852.46 C. 857.48 D. 922.76
C. 857.48 Reference 6.4 - 2 Percentage Method
EEs of a company are covered by a long term disability plan through a private insurance carrier. Bob's insurance costs $27 per month. The company pays 100% of the insurance cost. In Bob's seventh month of temporary disability, he receives $250.00 in benefits. How much of the benefit is taxable? A. FIT $0.00 SS/Medi $27.00 B. FIT $0.00 SS/Medi $250.00 C. FIT $250.00 SS/Medi $0.00 D. FIT $250.00 SS/Medi $250.00
C. FIT $250.00 SS/Medi $0.00 Reference 4.3 - 2 Sick Pay Under a Separate Plan
Wagner Act is:
Called the National Labor Relations Act
BFOQ ( Bona Fide Occupational Qualifications)
Can NEVER be Race or Color.
Effectiveness: Reward Power
Can appeal to team members' individual motivators.
Limitations: Expert Power
Can create dependency and weaken team members' initiative or discourage their own contributions. Effect will weaken if the individual is a weak team leader.
Effectiveness: Expert Power
Can improve a team's efforts by offering advice and guidance. Can win respect for the team and its work throughout the organization.
Effectiveness: Legitimate Power
Can save time in decision making and focus team on the organization's goals.
Cultural Noise
Candidates give responses that are conventional but not revealing.
What strategy primarily emphasizes the organization's needs when considering an employee's career path?
Career management
Career management
Career management involves preparing, implementing, and monitoring employees' career paths, with a primary focus on the goals of the organization.
McDonnel Douglas Corp vs Green
Case that established the complainant in an employment discrimination lawsuit carries the initial burden to present a prima facile case for racial discrimination.
Ishikawa Diagram
Cause and Effect Diagram/Fishbone. Helps identify possible causes for an effect or problem.
Also known as line of authority, this defines the extent of autonomy a manager has.
Chain of command
How do you keep people at peak performance?
Challenging assignments
What development initiative has the greatest impact on maintaining peak performance?
Challenging assignments
Hackman and Oldham Job Characteristics Model
Challenging jobs enhance motivation. Five core job characteristics: skill variety, task identity, task significance, autonomy, and feedback.
Unanticipated turnover following a major change generally means what?
Change was managed poorly
EEOC Statute of limitations
Charges must be filed within 180 days of the discrimination taking place. This deadline is extended to 300 calendar days if a state or local agency enforces a law that prohibits employment discrimination on the same basis.
This legal system, the most prevalent in the world, applies abstract rules to specific situations.
Civil law
What is most critical to the effectiveness of performance management systems?
Clarity of performance standards. Clear communication of performance standards is the basis of an effective process. Behavior that is expected and evaluated must be communicated clearly.
What is a bigger bang for your buck in terms of succession planning
Coach high potential employees
This document is a formal statement of principles and business practices.
Code of conduct
Limited Liability Corporation (LLC)
Combines pass through taxation limited liability and legal protection for personal assets. It's a hybrid of a partnership and a corporation.
If you are rolling out a major change, and you are worried about manager's communicating it in their own words, what should you do?
Communication strategy like a video, presentation, email or even one event where it is communicated in person.
Violation of FLSA
Criminal prosecution and fines up to $10000. Employers who willfully or repeatedly violate the minimum wage, overtime pay requirements are subject to civil money penalty of up to $1,100 for each violation.
Job Reinforcement
Critical to effective transfer of training
What is the capacity to recognize, interpret, and behaviorally adapt to different global mindsets and customs?
Cultural Intelligence
387. Which of the following is an issue addressed by the Civil Rights Act of 1991? a. International employees. b. Race norming. c. Consent decrees. d. All of the above.
D - CRA of 1991 expanded coverage to include international employees of American businesses unless compliance will violate the laws of host country; race norming which means modifying employment related tests on the basis of race or ethnicity became illegal; limited rights of nonparties to attack consent decrees which is an agreement or settlement to resolve a dispute between two parties without admission of guilt or liability
371. An appropriate response by employers to sexual harassment claims include; a. Anti-harassment policies which protect from retaliation. b. Communication and training. c. Prompt and impartial investigation. d. All of the above.
D - EEOC sets out guidelines for prevention of sexual harassment stating that employers are encouraged to implement ABC
368. The OWBPA requires that: a. Release agreements must be written in standard legal terminology. b. Waivers can extend to rights and claims that arise after the date the waiver is executed. c. Consideration for the waiver may include that to which the individual is already entitled. d. Employees are advised in writing to consult with an attorney prior to signing the ADEA waiver.
D - Older Worker Benefit Protection Act is an amendment to the ADEA. Establishes conditions under which an employer can offer employees incentives to retire early while asking them to waive their right to sue the company for additional benefits. Those conditions include clearly written agreements, providing something of value beyond what the employee is already entitled to and a reminder that they should consult with an attorney before signing a release
381. Which pre-employment process could a company use to screen candidates for employment who might pose a case of negligent hiring to the organization? a. Reference checks. b. Background checks. c. Polygraph tests. d. A and B.
D - a claim of negligent hiring will allege that if the employer had engaged in more due diligence when screening the worker, a history of violent or prohibitive conduct would have been revealed which should have disqualified the work from consideration. Reference and background checks help to avoid negligent hiring claims
375. The process of examining policies, procedures, documentation, systems, and practices of the HR functions with a view to identify strengths, weaknesses and issues needing resolution with the aim of improving the HR function is called? a. HR statistics. b. HR policy review. c. HR risk analysis. d. HR Audit.
D - as stated above and also assess compliance with laws rules and regulations
397. Which of the following are the characteristics of change? a. HR professionals are most often change agents. b. Communication is key to successful change. c. Having an executive sponsor inspires employees to commit to change. d. All of the above.
D - change management is a systematic approach to dealing with change both from the perspective of the organization and the individual. Some characteristics of change include ABC
385. The NLRB receives a petition to conduct a deauthorization election. The petition has been signed by 120 of the 600 employees represented by the union in the bargaining unit. In this situation, the NLRB should: a. Conduct the deauthorization election. b. Have an employer-union hearing. c. Decertify the current union representation. d. Deny the petition.
D - union deauthorization is a formal process employees use to remove a union security clause. NLRB specifies rules for deauthorization and decertification ( which means to end union representation) elections. One such rule is that a deauthorization petition must be signed by 30% of the members of the bargaining unit. In this case, just 20% of employees have signed the petition. Therefore, NLRB must deny petition.
Bob earns $200 per week plus tips. This week, he reported $150 for tips and the gross receipts totaled $2,500. Bob claims S-0 and his ER uses the wage bracket method for Federal Income Tax withholding. How much Tip Allocation must his ER report for Bob? A. $200 B. $0.00 C. $150 D. $ 50
D. $ 50 Reference Section 3.4 - 27 Tips
Bob earns an annual salary of $55,200. He claims S-1. He is paid semimonthly and participates in a 401k plan at 10% of his salary and in his cafeteria benefit plan at $60 per pay period. Bob received his year-end $20,000 bonus on December 24th. Calculate his net pay, based on the information in question #143. The 401(k) plan allows contributions on bonuses. A. $12,370 B. $29,695.62 C. $11,470 D. $11,970
D. $11,970
Bob, who retired in 2013 at age 67, works part time at ABCco to supplement his Social Security benefits. He is paid weekly, claims S-1 on his Form W-4, and earned $125 in the weekly pay period. Calculate his net pay using federal percentage method of withholding. A. $122.59 B. $124.40 C. $125.00 D. $114.84
D. $114.84 Reference 6.4 - 2 Percentage Method
Bob retired from his job at ABCco last year and is currently collecting SS benefits. Last month, ABCco called to ask if Bob would like to work part-time for the next two months. Bob receives $200 weekly for this parttime work. How much SS and Medi must Bob's ER withhold from this weekly payment? A. No SS or Medi B. No SS; $2.90 for Medi C. $12.40 for SS; No Medi D. $12.40 for SS; $2.90 for Medi
D. $12.40 for Social Security; $2.90 for Medicare Reference Section 6.7 - 3 Calculating the Withholding Amounts
A company has $275,000.00 in sales and $25,000.00 in other income. The firm's cost to produce widgets is $110,000.00 and it has $45,000.00 in administrative costs. The company has $15,000.00 in depreciation expense. What is the company's income before taxes? A. $145,000.00 B. $165,000.00 C. $190,000.00 D. $130,000.00
D. $130,000.00 Reference 11.11 - 1 Account Classifications
Bob earns $200 per week plus tips. This week, he reported $150 for tips and the gross receipts totaled $2,500. Bob claims S-0 and his ER uses the wage bracket method for Federal Income Tax withholding. What is Bob's Net Pay for this pay? A. $285.22 B. $168.70 C. $141.22 D. $135.22
D. $135.22 Reference Section 3.4 - 27 Tips
Under the ER's disability plan, the ER pays 80% of the cost of insurance and the EE pays the difference. An EE received $3,000 in disability pay from a third party insurer during the first six calendar months of disability, and $500 a month for each of the next three months. How much of the disability pay is taxable for SS, Medi, and how much is taxable for FIT? A. $4,500 SS/Medi taxable, $4,500 FIT taxable B. $3,000 SS/Medi taxable, $4,500 FIT taxable C. $2,400 SS/Medi taxable, $4,500 FIT taxable D. $2,400 SS/Medi. taxable, $3,600 FIT taxable
D. $2,400 SS and Med. taxable, $3,600 FIT taxable Reference Section 4.3 Sick Pay
ABCco processes payroll bi-weekly and uses the accrual method. The system calculates an accrual at 10% per work day (excluding weekends) and the workweek runs from Monday through Sunday. The pay period for Monday, July 28 - Sunday, Aug 10 is paid on Friday, Aug 15, in the amount of $378,500.00. What is the net salary expense in the month of Aug? A. $151,400.00 B. $302,800.00 C. $378,500.00 D. $227,100.00
D. $227,100.00 Reference 11.5 Accruals and Reversals
Bob claims M-4. Last week, in addition to his regular weekly wages of $550 he received a $1,000 bonus. His wages so far during the year total $10,000. Use the flat rate for supplemental wages and the wage-bracket method for regular wages; calculate the total federal income tax to be withheld for the period. A. $250.00 B. $260.00 C. $9.00 D. $259.00
D. $259.00 Reference Section 6.4 Methods of Withholding Federal Income Tax
Bob's ER wishes to give him Bonus Pay with a net amount of $2,500. Using a federal tax percent of 25% and a State Tax of 2.5%, what is Bob's GROSS pay? A. $3,604.90 B. $3,333.33 C. $3,739.72 D. $3,855.05
D. $3,855.05 Reference Section 3.4 - 11 Employee Paid Taxes
Bob was employed January 1 to June 30, 2014. His YTD taxable earnings were $110,500. On July 1, 2014, he quit and began working at ABCco, earning $7,500 monthly. How much SS and Medi must his new ER at ABCco withhold from his first monthly pay? A. $198.40 SS; $108.75 Medi B. $198.40 SS; $46.40 Medi C. $315 SS; $72.50 Medi D. $465 SS; $108.75 Medi
D. $465 Social Security; $108.75 Medicare Reference Section 6.7 - 3 Calculating the Withholding Amounts
An EE is paid $9 per hour plus a 10% differential for evening shifts. During the past week, the EE worked 24 hours on day shift and 24 hours on evening shift. Under FLSA, what should be the gross wages for the week? A. $572.40 B. $432 C. $453.60 D. $491.40
D. $491.40 Reference Section 2.6 - 3 Regular Rate of Pay
Bob is working in the U.S. on an F-1 visa. He has submitted a W-4 claiming S-1. He is non-exempt and is paid $12.00 per hour on a weekly basis. In one workweek he works 44 hours. Using the percentage method to determine his federal income tax withholding, calculate his net pay. A. $509.78 B. $453.58 C. $499.40 D. $495.80
D. $495.80 Reference 6.4 - 2 Percentage Method
An EE earns $1,336.24 semimonthly. The IRS exempts $372.92 each pay period from a levy. The EE's combined withholding for federal income, SS, and Medi taxes are $436.28. When a federal tax levy of $1,000.00 was received, the EE had a creditor garnishment of $30.00. Calculate the amount to be deducted for the federal levy each pay period. A. $963.32 B. $527.04 C. $334.06 D. $497.04
D. $497.04 Reference 9.1 - 1 Tax Levies
The maximum hourly Tip Credit is: A. $6.55 B. $2.13 C. $3.72 D. $5.12
D. $5.12 ($7.25 - $2.13 = $5.12) Reference Section 2.5 - 1Tips and the Tip Credit
In 2014, Bob is paid $3,000 in federal income taxable wages monthly and claims S-1. He generally has $334.62 withheld from each paycheck under the percentage method. Bob receives a $5,000 bonus with his May paycheck, and $1,526.34 is withheld from his $8,000 combined pay. Alarmed at the size of the withholding, Bob asks his ER in writing to begin withholding under the cumulative method effective with his June paycheck. How much will be withheld from her paycheck in June? A. $483.73 B. $329.20 C. $0.00 D. $87.36
D. $87.36 Reference 6.4 - 3 Alternative Withholding Methods
ABCco provides an adoption assistance program for their EEs. In 2013, Bob and his wife completed their adoption proceedings and submitted expenses in the amount of $15,600.00. Calculate the net amount of reimbursement made to Bob. A. 12,970.00 B. 14,718.60 C. 2,630.00 D. 14,406.60
D. 14,406.60 Reference 3.3 - 7 Adoption Assistance
Bob, a nonexempt EE, lives and works in New York City. He normally works Monday through Friday between the hours of 9:00 a.m. and 5:00 p.m. On Sunday, he arrives at the airport at 9:00 a.m. to catch a 10:00 a.m. flight to Orlando to attend a trade show. He arrives at his hotel in Orlando at 3:30 p.m. On Monday, Bob arrives at the trade show at 8:00 a.m., does not take a rest period, leaves for the airport at 2:30 p.m., and returns to his home at 9:30 p.m. How many hours of pay are due Bob for Sunday through Monday under the FLSA? A. 9.0 B. 13.5 C. 15.5 D. 14.5
D. 14.5 Reference Section 2.6 - 1 The Work Week
A company had a net worth of $2.3 million, total revenue of $6.1 million, and expenses of $5.2 million, and it paid $306,000.00 in taxes. The company has 125,000 shares of common stock outstanding. What are the company's earning per share? A. 23.16 B. 5.72 C. 5.00 D. 4.75
D. 4.75 Reference 11.7 - 1 Balance Sheet
Six Sigma Methodology
DMAIC - Define, Measure, Analyze, Improve, and Control
Limitations: Coercive Power
Damages team members' motivation and self-direction over time.
These provide leader with high-level, real-time metrics often configurable to make correlations with strategic goals clear.
Dashboards
Washington vs Davis Ruling
Dealt with job testing and discrimination.
What can be expected if an employee gets job satisfaction from a function that is suddenly outsourced?
Decline in morale and motivation
Wage garnishments
Deductions may not exceed 25% of an employees disposable income.
Mental Models
Deep seated beliefs or thought processes that color perceptions about how the world works.
Mission Statement
Defines the company's goals, ethics, culture, and standard for decision-making.
Broadbanding
Describes having extremely wide salary bands. Typical salary bands may be 40% difference in pay between the minimum and maximum broad banding would have a 100% difference. Also referred to as collapsing multiple pay grades.
Vision Statement
Describes where a business is headed and what it will look like when it gets there.
Results Level Evaluations
Determine tangible business results of the training process in terms of reduced costs, improved quality, increased production, and effects on the bottom line.
Successor Employer (pertaining to Collective Bargaining Agreements or CBA)
Determined by the NLRB if there is a substantial continuity of operations and a similarity of operations and products. If conditions are met, the new company may be required to maintain the CBAs.
Learning evaluation
Determines the increase in employee knowledge as a result of the training.
This corporate strategy focuses on giving a product unique characteristics for which customers will pay a premium.
Differentiation
Human Process Interventions
Directed at developing competencies at the individual level in the organization.
Economic Strike
Disputes over wages and benefits. Strikers can be permanently replaced.
Behaviorally experienced training examples
Diversity training, in basket techniques, and case studies, incidents. Because Apprenticeships are on the job training, they are not an example.
Balanced Scorecard
Document that allows you to evaluate the health of an organization. Assess intangibles like good will, flexibility & resilience, in addition to money (tangible)
What financial benefit does an employer reap in providing incentive pay rather than an increase in base pay?
Does not add to the salary burden
This legal and ethical obligation requires HR to take reasonable action to check applicants' backgrounds to ensure honest responses in resumes and applications.
Due diligence
What principle provides that employees should be treated fairly, given clear expectations, and provided an opportunity to defend themselves for a dischargeable offense?
Due process
Summary Plan Description (SPD) Changes
ERISA requires the SPD be prepared and distributed every 5 years. No changes to SPD then a new SPD would be distributed every 10 years.
Goal-Setting Theory
Effective goals are: Specific and clear. Important to the individual. This enables greater commitment. Realistic but challenging. Goals that are unrealistically high can harm motivation.
Expectancy Theory
Effort increases in relation to one's confidence that the behavior will result in a positive outcome and reward.
What would be a good way to investigate why turnover has risen in a company?
Employee satisfaction survey
Vicarious Liability
Employers are held liable for the wrong doings of their employees provided it can be shown they took place in the course of their employment.
Vicarious Liability
Employers held accountable for what employees do
TIPS
Employers should not Threaten, Interrogate, Promise, or Spy on employees.
workers Adjustment and Retraining Notification Act (WARN)
Employers with 100 or more full time employees must be given a 60 day notice of plant closing or layoffs. Plant closings are defined as when 50 or more full time employees lose their jobs as a result of a single plant shut down.
Classes of employers exempt from keeping OSHA records of employee illness or injuries are:
Employers with fewer than 10 employees and Low Hazard Industries
Negative Reinforcement
Encourages acceptable behavior by taking away something unpleasant.
Cross training advantage
Encourages teamwork as workers get to know the details of co-workers job.
Positive Reinforcement
Encourages the behavior by providing a pleasant reward.
Best way to keep corporate data safe?
Encryption
What is generally the best way to protect sensitive corporate data when electronically transmitted?
Encryption
Office of Federal Contract Compliance Programs (OFCCP)
Enforces EO 11246, Section 503 of the Rehabilitation Act of 1973, contractual promise of affirmative action, and equal employment opportunity required of federal contractors and subcontractors.
What must HR be sure of prior to conducting an employee attitude survey?
Ensure management will respond to results
Uniformed Services Employment and Reemployment Rights Act (USERRA)
Ensures Reemployment for military individuals upon return from duty. All us employers must comply.
Business Continuity Risks
Environmental disasters, organized disruptions, and hacking of business information systems.
Coaching
Equips employees with tools and knowledge to fully develop there potential. It is task-oriented, short term, and performance driven.
Glass Ceiling Act
Established a commission which identified three barriers to women and minorities from getting into senior management positions. These are: Societal Barriers, Internal Structer Barriers, and Governmental Barriers.
Personal Responsibility and Work Opportunity Reconciliation Act (PRWOR)
Established guidelines for retaining and reporting employee identification records.
SOX Act of 2002 put in place:
Established the Public Accounting Oversight Board (PCAOB), required all financial reports to include an Intrnal Controls Report, and established standards of government responsibility for corporate accounting failures. Sox 1993 established laws against fraudulent activities in securities markets.
Tactile Accountability Measures
Evaluates the effectiveness of specific HR programs such as grievance rates, cost per hire, or turnover and retention.
Summative Evaluation
Evaluates the outcomes of the training and has 4 levels: Reaction, Learning, Behavior and Results.
No qualified deferred compensation plan
Excess deferral plan
Civil Rights Act of 1991
Expanded coverage to include international employees of American businesses unless compliance violated laws of host country. Outlawed race morming which modified employment tests on the basis of race or ethnicity. The act also limited the rights of non-parties to attack consent decrees
Vroom
Expectancy. (With reasonable effort, the employee can succeed.) Instrumentality. (Success will result in a reward.) Valence. (The reward is meaningful to the employee.)
Vision Statement
Expresses organizations goals and reason for existence
Drug Free Workplace Act of 1988 applies to
Federal Contractors with over 100000 in govt contracts. write a policy statement about Drug Free Workplace. Develope a program to educate employees about the dangers of drug abuse. Establish penalties for illegal drug convictions.
Executive Order 11246
Federal contractors who do over $10000 in business with US can not comity employment related discrimination and must have an Affirmative Action Plan if over $50000 and 0ver 50 employees.
What two functions answer to the CFO?
Finance and accounting
Common values
Finding commonalities helps overcome the sense of "otherness." People trust people who are similar to themselves
OD or OED
Focuses on managing major change to the organization. Three types: Structural, Technological, Interpersonal (SIT)
264. Which of the following acts prohibit American companies from making corrupt payments to foreign officials for the purpose of obtaining or keeping business?
Foreign corrupt practices act
Design Patent
Form of legal protection to protect the way an item looks. It grants protection to the ornamental design of an item. Protected for 14 years.
Zipper Clause
Found in collective bargaining contract and means both parties waive the right to bargain during the term of the contract. They should be clear and unmistakable.
Hershey-Bland Theory of Leadership
Four sales of leadership are: telling, selling, participating, and delegating
What is the correct term for the right of an individual worker to unite with other workers to promote desired employment conditions as a group?
Freedom of association = is the right of workers to join (or not join) an organization of their choosing without prior authorization by their employer.
What business function is typically the closest to the end of the value chain for a retail organization?
Fulfillment
Organization of Department options
Functional, Product-based, geographic, divisional, and Matrix Structures.
A global company concerned with consistency among locations will likely use this approach to goal-setting.
Global integration/upstream
Federal Labor Relations Authority (FLRA)
Governs labor relations between employees and the federal government. An independent agency
What converts HR metrics into decision-support tools by providing additional context?
HR analytics
What tool would help HR identify its own effectiveness in mitigating risks from employment-related legal actions?
HR audit
What kind of global industrial relationship allows labor relationship to be managed entirely by the local subsidiary?
Hands off
Negatively Accelerating Learning Curve
Has a quick increase in learning in the beginning which then diminishes as the employee becomes familiar with the task e.g the task of operating a cash register.
MAtrix Organizational Structure
Has multiple reporting lines
Small Business Job Protection Act
Helped to simplify the ADP test for 401k plans and redo fined highly compensated employees for small enterprises.
Reaction Evaluation
Helps to understand how well the training was received by your audience following a training event. It solicits opinions of the learning experience.
For maximum effectiveness, what type of employees should be extensively coached?
High-potential
Practical Application results in the
Highest level of participant retention. Higher than Discussion and Revision.
Pay rate procedural justice
How fair the process of arriving at pay ranges is perceived to be
Flexible Spending Account (FSA)
IRS requires left over money to be forfeited and the employer keeps the funds. Employers are now allowed a grace period until 3/15 per they can let the employees carry over $500 for the next year but not both.
Wagner Act of 1935
Identified 5 employer unfair labor practices (ULP)
According to the Immigration Reform and Control Act, what two things must an employer check for when hiring?
Identify and right to work
HR Risk with regards to workplace privacy
Identity Theft
Two things required for immigrants?
Identity and authority to work (I9 document to fill out, must be done within 3 days)
EEO-1 Report
If a private employer has 100 employees, this report must be filed.
What key determination must be made prior to outsourcing a function?
If it is a core competency.
Risk Tolerance
If management knows there is a potential problem and is not willing to address it
Business Case
If you are trying to sell a proposal; Show tied to strategic goals and ROI
Hot Cargo Clauses
Illegal by the LMRA also Taft-Hagley Act
Common-situs Picketing
Illegal picketing by union workers due to a grievance against a single employer at a worksite shared by other employers
What must be shown to upper management in order to make a good business case?
Impact on strategic goals
Job Differentiation
Imperative to differentiate jobs so as to reward people in the roles that make valuable contributions
What kind of culture includes intangibles like beliefs, attitudes, and values?
Implicit
Workforce Investment Act
Improves workforce quality, enhance national productivity, and reduce reliance on welfare. Helps with job training programs.
This document shows revenues, expenses, and profits.
Income statement
Economic Growth and Tax Relief Reconciliation Act
Increase contribution limits and allows for catch up contributions for employees 50 years or older.
What is the primary reason to develop workforce diversity programs?
Increase productivity
Needs Theory
Individuals are motivated by a desire to satisfy certain needs. Understanding these needs allows leaders to offer the right incentives and create the most motivational external environments. Common factors are achievement, a desire for social connection, and some degree of control.
Transformational leaders
Inspire and motivate employees
Facilitation
Instructional method that enables employees to work together on problem-solving techniques while under the guidance of a facilitator or third party expert in helping different groups interact effectively.
What fast, inexpensive recruitment method might allow for rapid metrics if one, limited, local method has not proved adequate?
Internet job postings
Job enrichment
Involves assigning additional responsibility normally reserved for higher level employees.
Limitations: Reward Power
Is useful only when leader has access to and can extend to team members meaningful rewards.
Why would you want to perform benefits needs assessment?
It is key to attracting and retaining talent
This EI strategy may reduce job boredom.
Job enlargement
EI strategy to prevent boredom?
Job enlargement (more to do within same level)
This EI strategy may reduce job burnout.
Job enrichment
EI strategy giving more autonomy?
Job enrichment. Gives more responsibility. Also reduces burnout.
What is the principle way of addressing internal equity of compensation?
Job evaluation
This recruitment method allows employers to pinpoint qualified internal candidates with a current interest for open jobs.
Job posting
These learners find it hard to sit for a long time and may be distracted by the need for exploration.
Kinesthetic
Leapfrogging
Know also as Parallel, Pattern Bargaining or whipsawing is a bargaining strategy where the union negotiates with one employer at a time and uses the gains made as a base for negotiating with the next employer.
The evaluation level of learning marks changes in what?
Knowledge
These programs focus on expertise sharing and reducing organizational understanding loss due to attrition.
Knowledge management
Taft-Hartley Act is:
Known as Labor Management Relations Act (LMRA). Prohibits closed shops, allowed states to enact right to work laws, and created the Federal Mediation and Conciliation Service (FMCS) to assist in the settlement of labor disputes.
Landrum-Griffith Act is:
Known as the Labor Magement Reporting and Disclosures Act (LMRDA). Promotes Union democracy, transparency, and financial integrity in private sector labor unions through standards for union officers elections, trustees hips and safeguards for Union assets.
What kind of evaluation is a pre and post test?
Learning
S-shaped learning curve
Learning occurs in a series of increasing and decreasing return.
What kind of organization knows how to manage change and adapts to its environment?
Learning organization
Self-regulation
Learning to control and accommodate one's emotions
External Factors (power)
Legitimate, Reward, Coercive
Effectiveness: Coercive Power
Likely to get immediate results.
COnsumer Credit Protection Act
Limits the amount of wages that can be garnished or witheld in any one week by an employer to satisfy creditors.
Clayton Act
Limits the use of injunctions to stop strikes and exempts unions from the Sherman Antitrust Act of 1890.
Replacement Charts
List the critical job roles in a company, employees current in the roles, the current vacancies, and potential replacements for the vacancies. Employees are categorized as Ready for promotion, develop for future promotions, satisfactory in current position, and replace.
What type of global strategy primarily benefits a company because it creates strong customer ties and responsiveness?
Localization
Succession planning
Long term
A company announces that it intends to capture another 20% of market share by opening ten more stores within three years in key locations. What type of strategic communication is this?
Long-term objective
What do you do when another company is stealing your employees?
Look at external equity and do salary survey
Retirement Equity Act
Lowered the age limits for participation and vesting in pension plans
Total Quality Management TQM
Management theory that says quality is defined by the customer and production is aligned to meet customer needs.
What would be a good first thing to do to research whether there was justification for differences among compensation rates in different global locations?
Market analysis (salary survey)
Union ULP's
Mass picketing that physically bars employees from entering the plant. Threatening employees that unless they support the unions activities , they'll lose their jobs. Fining employees from crossing the picket line after they have quit the union.
Limitations: Legitimate Power
May be insufficient if leader is not also competent and effective at leading.
Quantitative Analysis Tools
Mean, weighted average, moving average
Quid pro quo
Means This for That and is relevant in sexual harassment cases.
Content Validity
Measures the significant parts or contents of the job (e.g. A practical driving test for a truck driver role).
Voluntary Resolution Practices by EEOC are:
Mediation and Settlement. EEOC notifies the employer of the charge within 10 days of the complaint being filed. They will notify both parties if they are eligible for mediation and settlement.
Alternative dispute resolution forms
Methods used to solve a dispute without litigation.
If you outsource something an employee likes, what will happen?
Morale & motivation will go down
Empathy.
Moving from self-awareness to awareness and acceptance of the importance and legitimacy of others' emotions
Unfair Labor Practices (ULP)
Must be filed with the NLRB within 6 months of the date of the occurrence.
STurgis Case
NLRB used a "community of interest test" ( a unit shares a community of interest in wages, hours, and other conditions of employment) to ascertain that temporary employees have enough mutual interest with regular employees in wages, scheduling, and work conditions to form a collective bargaining unit.
Intrinsic Rewards
Non material things that contribute to employees job satisfaction.
Rabbi Trust
Non qualified ( tax-deferred, employer sponsored) in which funds are invested in an irrevocable trust to be held for the benefit of employees for retirement purposes. Not an ERISA enforced guideline.
Mediation
Non-binding and the process is a negotiation with the assistance of a neutral third party who simply helps to facilitate discussion and the eventual resolution of the dispute.
Computing overtime
Non-discretionary bonus are included in calculations
Public Domain Works
Not restricted by copyright. Works published in the USA before 1923. Works past the life of the author plus 70 years.
SArbanes Oxley Act protects Whistleblowers and is enforced by
OSHA
Willful Violations
OSHA fines up to $70,000 per violation
Blood Born Pathogens
OSHA requires a written exposure control plan that informs employees of preventative steps, post-exposure evaluation and incident evaluation procedures.
Adverse Impact
Occurs when selection rate for a protected class is less than 80% of the selection rate of the group with the largest selection rate.
Doublebreasting
Occurs when their is a common owner of a unionized business and a non-unionized business.
Golden Handcuffs
Offered to key employees to keep them employed with the company and to increase employee retention.
Counseling
Offering assistance and guidance in resolving personal, social, or sociological problems and difficulties.
Transactional Leadership
Offers rewards for achieved goals. Coaches work with employees to develope skills so they can function independently.
Hay System
One of two classification methods of job evaluation that evaluates jobs based on the job content using 3 main factors: accountability, know-how, problem solving. The other classification method is Point Factor.
What is a learning organization
One that is able to manage change
Seamless Organization
One where traditional hierarchies do not exist. It is a horizontal organization connected by networks to enhance communications and creativity.
Top management commitment is required in order for effective results from this EI strategy of encouraging proactive dialogue by employees with their managers.
Open door
Bottom up communication vehicles
Open door policy, staff meetings, all-hands meeting. Intranet is not because it is considered Top-down communications.
TQM
Organization wide efforts designed to continuously improve an organizations ability to deliver high-quality products and services with the end goal of meeting customers needs.
This type of needs analysis would identify departments with high turnover or skill deficiencies.
Organizational
Training needs analyses
Organizational, Task, and Individual.
Exemptions to salary requirement for Exempt
Outside Sales only
Change Initiative
Overcome employee resistance by helping them understand the need for change.
Mission Statement
Overview of all organizations plans to achieve the vision statement.
Red Circle employees
Paid over the maximum salary range for the job position.
Sarbanes-Oxley Act
Passed to protect shareholders and the general public from accounting errors and fraudulent practices of corporations as well as improve the accuracy of corporate disclosures.
Equal Pay Act Exemptions
Pay based on seniority systems, merit or performance, and quality/Quantity of production. No exemption for age.
Capability or competence
People must feel that an individual can deliver on commitments.
Four Branches of EI
Perceiving, Using, Understanding, Regulating
Kinesthetic or Tactile learning is
Physical learning where learners use a sense of touch to memorize knowledge.
Maslow
Physiological, Safety and security, Belonging and Love, Esteem, Self-actualization
What might you do prior to initiating a major, sweeping, controversial change initiative?
Pilot program or focus group
Dodd Frank Wall Street Reform Act/ Consumer Protection Act
Places major regulations on the financial industry and created the following: Consumer Financial Protection Bureau, Financial Stability Oversight Council, and Whistleblowers may receive 10-30% of the proceeds from litigation settlement.
Forced distribution performance appraisals
Placing a specified number of individuals in preset categories of performance.
5 phases of a project life cycle
Planning Executing Controlling
Two types of Classification Methods of job evaluations:
Point Factor and Hay System
Environmental Scanning Tools
Porters 5 forces, SWOT Analysis, PEST Analysis
Knowledge of predictor
Positive expectation and subsequent differentiatial treatment by managers and coworkers based on knowledge of valid performance indicators.
What time period(s)' needs are addressed in an organizational needs assessment?
Present and future
LMRA Cooling off period created
President can obtain an injunction to end a strike for an 80 day cooling off period.
FLSA executive exemption requirement is:
Primary duty is managing the organization
FLSA Creative Professional exemption requirement is:
Primary duty of artistic or creative endeavors
2 requirements for FLSA administrative exemption are:
Primary duty of office work directly related to management or business operations AND duties which require the use of discretion and independent judgement.
Generally, how should mixed feedback be given?
Privately and first good then bad
What should be HR's relationship with the corporate attorney?
Proactive and reactive
Mark up
Process by which congressional committees debate, amend, and rewrite proposed bills or legislations.
6 core principles of SHRM Code of ethical and professional standard in HRM
Professional Responsibility, Ethical Leadership, Use of information
Hot Cargo Clause
Prohibits an employer from conducting business some other person with whom the union has or may have a dispute with. The Landrum Griffith Act ( also called the Labor Management Reporting and Disclosure Act) bans all hot cargo agreements except in the garment and construction industry.
Vietnam Era Veterans Readjustment Assistance Act (VEVRAA)
Prohibits discrimination against Veterans by requiring federal contractors to list all job openings with state employment agencies. Exceptions: senior level management positions, positions filled from within, and positions lasting 3 days or less.
Title III of consumer credit protection act
Prohibits employer from terminating an employee whose wages are garnished for one debt.
Employee Polygraph Protection Act
Prohibits private employers from using lie detector tests pre or during employment. Exceptions: security service firms, pharmaceutical manufacturers, and distributors, private firm employees who are reasonably suspected of involvement of theft, embezzlement that resulted in specific economic loss or injury to the employer such as industrial espionage.
Plant and Utility Patents
Protected for 20 years.
Age Discrimination Act of 1967 (ADEA)
Protects against age discrimination
Americans with Disabilities Act (ADA) of 1990
Protects against disability discrimination
The best reason to keep a log of an employee's performance is to:
Provide support and/or backup and reduce rater errors.
Scatter Diagram
Provides a visual representation of the relationship between two variables. It lets you see the patterns in data and confirm or negate assumptions.
HRIS
Provides data related to the corporations affirmative action processes and performance evaluations in case of discriminatory promotions practices investigations.
209. Which of the following tests is best suited for testing a candidate's coordination and ability to manually manipulate the body to perform a physical movement?
Psychomotor assessment tests cognitive ability tests evaluate assess reasoning and problem solving abilities
Which function has the most responsibility for future revenue?
R&D
Non-qualified plans
Rabbi Trusts, Excess deferral plans, and Split-dollar life insurance plans
Title VII of Civil Rights Act's 5 protected classes are:p
Race, Color, Religion, National Origin, and Sex
Internal Factors (power)
Referent, Expert
Central Tendency Bias
Refers to the tendency for supervisors to evaluate most of their employees as average on a rating scale.
Unfair Labor Practices
Refusal to bargain. Discrimination based on labor activity. Discrimination in retaliation for going to the NLRB.
Unemployment Compensation Amendment of 1992
Requires 20% of income tax be witheld from some distributions to some rollover accounts
IRCA International Register of Certified Auditors
Requires I9 forms be completed for all new employees within 3 days of hire. Employers comply with IRCA in good faith. I9 forms be maintained for all employees.
Walsh Healy Public Contracts Act
Requires all government contractors with contracts exceeding 10k to pay their employees the real, prevailing wage for their locality established by the Secretary of Labor
Davis-Bacon Act
Requires companies with federal construction contracts to pay their laborers minimum wage for the geographical area which the work is being performed.
Federal Insurance Contributions Act (FICA)
Requires employers to withhold 3 separate taxes from employees' wages: 6.2% S. security tax, 1.45% Medicare tax, and starting in 2013 a Medicare surcharge of .9% for employee earning over $200k. Employers must pay two of these taxes at the same rate, but doesn't have to match the Medicare surcharge.
Content Validity Test
Requiring an applicant for a truck driver position to take a practical driving test.
Most valuable evaluation method for company
Results evaluation
What is the best basis for developing an organizational effectiveness and development (OED) program?
Results of a needs assessment
What is revealed when leaders see a danger but decide not to address it?
Risk Tolerance
What is the role of HR when conducting an investigatory interview?
Risk manager for the organization
What are the five compensable factors?
SEWRS (supervision, effort, working conditions, responsibility, skills)
Top Executive pay components
Salary, annual incentives, long term incentives, benefits, perquisites and severance/change in control agreements.
Conflicting resolution/ internal procedure
Same as peer review panel. A problem solving process where an employee takes a dispute to a group or panel of fellow employees an managers for a decision. The decision is NOT binding so they can seek relief in traditional forums if dissatisfied with decision.
What kind of employees are appropriate where workforce needs are tied to annually recurring periods and employees need to be hired quickly.
Seasonal
Disparate Impact
Seemingly fair and neutral employment practices that do not appear to be discriminatory but that have an adverse effect and are discriminatory in a heir application on a protected class.
EIQ Five Components
Self-awareness, Self-regulation, Motivation, Empathy, Social Skills
Malcolm Knowles 5 steps of adult learning:
Self-concept, experience, readiness to learn, orientation to learning, motivation to learn.
Pension Benefit Guaranty Corp.
Set up by ERISA to insure payment of benefits in the event a private sector defined benefit pension plan terminates with insufficient funds to pay the benefits
Replacement planning
Short term
A balance sheet
Shows an organizations, assets, liabilities, and equity at a particular point in time.
Arbitration
Similar to the court process as parties provide testimonies, give evidence similar to a trial and arbitrators are similar to judges.
Cognitive Domain
Six levels are: knowledge, comprehension, application, analysis, synthesis, and evaluation.
214. The Act which simplified the actual deferral percentage (ADP) tests for 401(k) plans and redefined highly compensated employees for small enterprises is called?
Small business job protection act
Indirect compensation
Social Security
How has talent acquisition been affected by social media?
Social media makes it easier to find passive candidates. In addition to finding passive candidates directly online 24/7, social media enables talent scouts access to passive candidates' networks of key connections.
Mediation Process
Solves grievances with aid of a Mediator. Steps are: Structure, Introductions, Fact finding, Options, Negotiating and Writing the Agreement.
Albermarle Paper vs Moody 1975 Court Ruling
Stated that items used to validate employment requirements must be job related.
Sympathy strike
Strikers have no grievance with their employer but attempt to support or aid another group of workers on strike.
A change in who reports to who in an organization is an example of this kind of OD strategy.
Structural
What are the three types of OD intervention strategies?
Structural, interpersonal, technological SIT
Heider, Weiner
Success or failure can be attributed to internal factors (e.g., skills, diligence) or external factors (e.g., available resources, market events). Internal factors may be under the employee's control (e.g., the employee can work harder or be more careful), but external factors are probably beyond the employee's control
This workforce planning strategy takes a long-range, global view of how to create a sustainable source of new leaders.
Succession planning
Behavioral Interview question
Tell me about a situation where you helped resolve a conflict between subordinates.
If you have to tell an employee that there are things they do well and things they don't do well...
Tell them privately, and tell them the good first
Hazard Communication Standard
Temp agency gives general hazard info and the employer is responsible for providing site-specific hazard info.
Construct Validity
Test that measures a variable believed to be a fundamental trait or characteristic important for successfully performing the job.
Formative Evaluation
Tests the training design/process before the training is delivered.
Unemployment benefits paid by
The States
Social skills
The ability to create connections or rapport with others. This ability has been called social intelligence.
Construct Validity
The degree to which a test or other measure assesses the theoretical construct it is supposed to measure.
Card check election
The employer agrees to recognize the union as the official bargaining agent of the employees once the NLRB verifies that a majority of the entire group or class of employees has signed Union membership cards.
Totality of Agreement
The full and entire agreement between both parties who waive the right to demand bargaining on any matter not dealt with in the contract regardless of whether that matter was xontemplated when the contract was negotiated and signed. Also referred to as the zipper clause
Minimum Wage State vs Federal
The higher wage always supersedes.
Pay equity
The means of eliminating race and sex discrimination from pay or wages.
Workplace Violence Prevention
The most effective way to prevent it is to make every effort to prevent potentially violent individuals from being hired. Screening candidates for convictions of violent crimes.
Cost Benefit analysis
The relationship between the results (benefits) and the resources required (costs).
Negative Correlation
The relationship between two variables in which one variable increases as the other variable decreases and visa versa.
Job rotation
The systematic movement of employees from one job to another within the organization as a way to achieve different human resource objectives such as orienting new employees, training them, enhancing career development, and preventing job boredom. It is not a recruitment strategy.
Performance Appraisal
The systemic evaluation of the performance of employees to understand the abilities of a person for further growth and development.
Value Chain
The things you do to achieve success. The Big O.
Employer provided group life coverage in excess of $50000
The value of excess coverage must be reported as income and is subject to SS and Medicare taxes.
Imputed Income
The value of the excess coverage of Employer provided Life insurance that exceeds $50000 must be reported as income and subject to SS and Medicare taxes
Attribution Theory
The way a person interprets the causes for past success or failure is related to the present level of motivation. A leader can help employees attribute results to the correct causes and create opportunities for success.
Douglas McGregor's X and Y theory
Theory X managers believe workers are naturally unmotivated and dislike working. Theory Y managers believe workers are happy to work, self-motivated, and creative.
Heterogenous produce more creative ideas over time but only if what?
They are managed well
Direct costs
Those for activities that benefit specific projects eg salaries for project staff, and materials required for a particular project.
Porters 5 forces
Threat of new entrants, substitute products or services, bargaining power of buyers
What are Porter's Five Forces?
Threat of new entrants, substitute products or services, bargaining power of buyers, bargaining power of suppliers, and threat of established rivals
Kurt Lewin's change process
Three stages of change are: unfreezing, moving, and refreshing.
Balanced Score Card Management Tool
Ties the outcome of each department into one measurement system. Evaluates 4 areas: financial results, customer results, internal business processes, and learning & innovation.
HR Role in Customer-focused Organization is:
To align employee behavior -training, communications, and performance management are properly aligned.
Why is it important to assess an employee's allegiance to his home culture prior to expatriation?
To assess whether he will engage in shared experiences, thereby enhancing CI (cultural intelligence).
What is the most important reason to complete a risk assessment?
To develop management tactics for strategic and operational risks. The primary outcome of a risk assessment is to give organizations the information they need to develop an efficient and effective program that manages strategic and operational risk across the organization.
Best reason to keep logs of employee performance
To provide support and/or backup and reduce rates errors.
When considering a RIF (reduction in force), what offer might be made?
To volunteer
What are the treaties that eliminate the requirement that an international assignee and the employer participate in two separate social security programs?
Totalization agreements
What is the best way to increase confidence in stakeholders regarding business continuity and disaster recovery?
Training (drilling)
Tactical Accountability Metric
Training cost per employee, Grievance Rates, Cost per hire
What should be considered prior to terminating a long-term employee who has been previously successful?
Transfer
Disparate treatment
Treating or hiring applicants or employees differently because of their membership in a protected class such as race or sex.
What makes chance of workplace violence worse?
Unreasonable demands
Most important thing with Influence
Use with honesty and concern
Behavior modeling techniques
Used most effectively in supervisory skills training programs
IRS 20 Factor test
Used to determine if an individual is an employee or independent contractor
Actual Defferal Percentage Test (ADP)
Used to ensure no discrimination between highly compensated employees and non-highly compensated employees. The test compares the average salary deferral as a % of pre-tax compensation of hces ton hces. To pass the test, the ADP of the hces cannot exceed then hces by a factor of 1.25 or 2 % points.
Pre-employment testing
Used to ensure the tests are valid and reliable and to abide by the Uniform Guidelines on Employee Selection Procedures.
Unfair Labor Practice (ULP) Strikes
Used to protest employer illegal activity. Strikers cannot be permanently replaced.
Classroom style seating
Used when participants will need to write or refer to handouts during a class or meeting.
EEOC limits on compensatory and punitive damages
Varies based on size of employer: 15-100 is $50k 101-200 is $100k 201-500 is $200k Over 500 is $300k
Basic steps for administering progressive discipline:
Verbal warning, first written warning, final written warning, suspension, termination.
What legal doctrine says employers are responsible for the discriminatory acts of their employees?
Vicarious liability
What law defines a "mass layoff" as a non-plant closing during which 500 ftes (full time employees) or 33% of an active workforce of 50 or more employees are laid off in a 30-day period?
WARN (Worker Adjustment and Retraining Notification Act. 60 days notice if possible)
Zero based budgeting is:
When a company draws up a budget from scratch each year requiring managers to justify every dollar they plan on spending in the year. Advantages: flexible budgets, lower costs and more disciplined execution. Disadvantages: resource intensive nests and a bias towards short-term planning.
Secondary Boycott is:
When a union coerces a neutral employer to cease doing business with a primary employer. Unlawful labor practices (LMRA or Taft-Hartley Act)
Norris-Laguardia Act (Yellow Dog Contract)
When an employer instigates an agreement that prohibits an employee from joining a union
Ally Doctrine
When an employer whose workers are on strike contacts a neutral employer to perform the work of the striking workers.
When is picketing unlawful?
When another union has been lawfully recognized as the bargaining representative. When a representation election has been held within the previous 12 months. When a representation election is not filed within 30 days of the start of the picketing .
When referral bonuses are NOT include in the regular rate of pay for overtime considerations
When participation is strictly voluntary, recruitment efforts do not involve significant time, and the activity is limited to after hour solicitations as part of the employees social affairs.
Structural
Who reports to who
EVP Employee Value Proposition
Why work for us? Branding initiative
What are work stoppages that are neither sanctioned nor stimulated by a union?
Wildcat
Limitations: Referent Power
Will weaken if leader is not competent, effective, and fair.
OSHA Categories of Violations
Willful, Serious, Other-than-Serious, de minimus, Failure to Abate, and Repeated.
Document to work in another country?
Work Permit
What document gives a permission to take a job in a country?
Work permit
This kind of OD initiative focuses on job design, work-flow analysis, technology implementation, and system change.
Work process
How can HR BEST help (for the long-term) two departments that are in conflict?
Work with them to develop strategic goals and plans
Sit down strike
Workers occupy and sit in their place of employment and refuse to work until the strike is settled. Illegal.
What risk does SHRM think is increased by unreasonable pressure for productivity, rigid management style, and layoffs?
Workplace violence
Copyright Act of 1976
Works for hire are protected for the shorter of 95 years from the first year of publication or 120 years from the year of creation whichever expires first. Not available for works of the US Govt. to
Job evaluation
Worth of a job
The type of budget that must justify to the big O (SHRM's favorite)
Zero-based
Bob, who claims S-2 withholding allowances, is normally paid $1,400 biweekly in federal income taxable wages during 2014. So far in 2014, Bob has received $14,000 in wages. Between paychecks, Bob receives a production bonus of $400. Using the aggregate method, calculate the amount of federal income tax to withhold from his bonus payment. a. $ 61.00 b. $196.00 c. $132.00 d. $100.00
a. $ 61.00 Reference 6.4 - 4 Supplemental Wage Payments
Bob is a non-exempt hospital EE. He has agreed to work on a 14-day work period basis at a regular rate of pay of $12.00. During a 14-day period, Bob worked 5 days at 8 hours each day and 4 days at ten hours each day. Calculate Bob's gross pay for the period. a. $1,008.00 b. $480.00 c. $960.00 d. $750.00
a. $1,008.00 Reference 2.6 - 4 Special Problems in Regular Rate Determinations
Bob is paid $1,200 in federal taxable wages every two weeks. He claims M-4. Using the percentage method for FIT, calculate Bob's net pay. a. $1,081.46 b. $ 991.85 c. $1,105.17 d. $1,033.10
a. $1,081.46 Reference 6.4 - 2 Percentage Method
A nonexempt hospital EE works a 14-day work period. He earns $12/hour. During this work period he works 5 days at 10 hours per day and 6 days at 8.5 hours per day. Calculate his gross pay for the pay period. a. $1,338 b. $1,290 c. $1,212 d. $1,252
a. $1,338
Bob has been hired as a secretary at a semi-monthly salary of $1,200.00. His workweek is 35 hours per week. What is Bob's regular rate of pay? a. $15.82 per hour b. $15.00 per hour c. $17.14 per hour d. $13.84 per hour
a. $15.82 per hour Reference 2.6 - 4 Special Problems in Regular Rate Determinations
Bob's ER provides $400 monthly in bus tokens so he can commute to work. How much of this monthly amount is taxable for 2014? a. $270 b. $130 c. The entire amount is excludable d. The entire amount is taxable
a. $270 Reference Section 3.2 - 1 Nontaxable Fringe Benefits
A nonexempt EE earns $400 per week for a normal schedule of 35 hours. Under the FLSA, how much would this employee be due if 38 hours were worked? a. $400.00 b. $434.29 c. $415.80 d. $468.58
a. $400.00 Reference Section 2.6 - 1 The Work Week
According to the FLSA, what is the compensation due an EE, whose rate of pay is $8 per hour and who is paid for 52 hours during a one-week period, including 8 hours of sick pay? a. $432 b. $448 c. $464 d. $416
a. $432 Reference Section 2.6 - 3 Regular Rate of Pay
Benevolent bureaucrats
are willing to partner but have their own agendas. An HR leader must assess the impact these other agendas are likely to have on an HR initiative. As long as the other agenda does not compromise HR's goals or decrease the HR initiative's chances for acceptance, these individuals can have value.
Wind surfers
are willing to partner but only to share in any successes. They add little value to the initiative and to the process of gaining support. They simply want to attach themselves to it. It may be necessary to work with them—perhaps to satisfy a more valuable ally—but HR leaders must be mindful of the wind surfer's goals and potential value
Bob was injured in an accident on June 6, 2014 and is not expected to return to work until Feb 1, 2015. He receives payments of $2,000 per month while out of work from the insurance company. During the 3 policy years before 2014, his ER contributed $28,000 in net premiums to insure its employees, while the EEs paid $12,000 in after tax dollars. What portion of Bob's monthly sick leave benefit is taxable and included as income? a. $2,000 b. $1,400 c. None since it is paid by an insurance company d. $12,000
b. $1,400 Reference 4.3 - 2 Sick Pay Under a Separate Plan
Bob, Ann, and Eve are members of a car pool in 2014 with access to employer-provided parking worth $265 a month. Their ER designates Bob as the prime member of the car pool. How much, if any, will Bob's ER include in his income per month? a. $265 b. $15 c. $250 d. $0
b. $15 Reference 3.2 - 1 Nontaxable Fringe Benefits
Bob, a college student was hired at ABCco on June 25, 2014 and is paid at the opportunity wage rate. He was born on August 7, 1994. He is paid weekly and his workweek is Monday through Sunday. In the workweek of August 4 - 10, he worked Monday, August 4 through Friday, August 8, for 6 hours per day. What is Bob's gross pay for that week? a. $127.50 b. $163.50 c. $154.50 d. $217.50
b. $163.50 Reference 2.5 Minimum Wage
Bob's semi-monthly salary will be $3,500.00. His start date is Jan 2, 2014. He has submitted his new hire paperwork which includes her W-4 claiming M-3. He receives a relocation bonus in the amount of $5,000 on Jan 2, 2014. Using the percentage method, figure the net pay of the relocation bonus. There is no state tax involved. a. $3,982.13 b. $3,924.25 c. $3,750.00 d. $3,666.37
b. $3,924.25 Reference 6.4 - 2 Percentage Method
An EE claims S-1 and is paid $550 every Friday in 2014. Using the wage-bracket tables, how much federal income tax must be withheld? a. $55 b. $57 c. $67 d. $32
b. $57 Reference Section 6.4 Methods of Withholding Federal Income Tax
It is Oct 31st and Bob reports his mileage on his company car. His car is valued at $43,500.00 and the company pays for his fuel. He has reported a total of 80,000 miles of which 38,375 are business miles. Using the annual lease value method, how much will be reported as imputed income for 2014? a. $5,853.37 b. $8,142.74 c. $7,507.24 d. $5,396.62
b. $8,142.74 Reference 3.2 - 2 Personal Use of Employer Provided Vehicle
Bob uses a company car 60% for business purposes each month of 2014. The car has a fair market value of $12,000. Using the IRS Annual Lease Value Table, calculate the taxable compensation for the employee's personal use of the car. a. $120.00 b. $3,600.00 c. $1,440.00 d. $2,160.00
c. $1,440.00 Reference 3.2 - 2 Personal Use of Employer Provided Vehicle
Bob is transferring from New York to California. He has decided to drive across country and the company has agreed to reimburse him at the standard federal business mileage rate. They will also reimburse him for all other expenses related to his move. He drives 3,500 miles, incurs $2,800.00 in hotel expenses, $600.00 in meals, and is directly reimbursed for his movement of household goods of $2,000.00. What needs to be reported as taxable income? a. $6,520.00 b. $2,385.00 c. $1,737.50 d. $600.00
c. $1,737.50 Reference 3.3 - 2 Moving Expenses
ABC co provides GTL Insurance at no cost to the EE, in the amount of 2.5 x their annual salary. EEs are also able to purchase supplemental coverage at a pre-tax cost of $.65 per 1,000 of insurance coverage. Bob's monthly salary is $12,500 and he is 58 years old. Bob elects to purchase an additional amount of coverage at 3 x his annual salary. Calculate Bob's GTL imputed income for the year. a. $4,257.00 b. $333.25 c. $3,999.00 d. $489.00
c. $3,999.00 Reference 3.3 - 1 Life Insurance
Bob receives $.95 for every doll he assembles plus a $.25 bonus per doll for each doll over 352 he assembles. During a 46 hour workweek, he assembled 420 dolls. What are his total earnings for the week? a. $416.00 b. $399.00 c. $443.12 d. $382.20
c. $443.12 Reference 2.6 - 4 Special Problems in Regular Rate Determinations
Bob is paid $9.00 per hour plus a 10% differential for evening shifts. In one workweek, he worked 24 hours on day shift and 24 hours on evening shift. Calculate the gross wages for the week. a. $482.80 b. $475.20 c. $491.40 d. $472.00
c. $491.40 Reference 2.6 - Regular Rate of Pay
A nonexempt EE earns $12/hr. When the employee works the night shift he receives a shift premium of $.75/hr. During the workweek the EE works 30 hours on the day shift and 18 hours on the night shift. Calculate the EE's total gross wages for the week. a. $624.00 b. $648.38 c. $638.62 d. $663.00
c. $638.62
You are instructed to issue a bonus to employee Bob in the net amount of $6,500 on Dec 14, 2014. Bob's year-to-date wages are $112,650. Calculate the gross amount of this bonus. a. $9,651.08 b. $8,666.67 c. $9,204.21 d. $8,837.53
c. $9,204.21 Reference 6.7 - 2 Social Security Wage Base
Motivation
can be defined as factors that initiate, direct, and sustain human behavior over time.
Hezberg Intrinsic Factors
challenging work, meaningful impact of work, recognition
HR Measures
collect and tabulate data.
Using the vehicle cents-per-mile method, compute the taxable income applicable if the EE's annual mileage on their 2009 blue Ford Escape between Jan 1, 2014 and Dec 31, 2014 was 20,000 and 16,000 of these miles were for personal use. a. $ 9,040.00 b. $ 2,240.00 c. $11,200.00
d. $ 8,960.00 Reference 3.2 - 2 Employee Business Travel Expense Reimbursements
Bob is paid $850 weekly. In this week's pay, Bob's ER reported a value of $200 for a fringe benefit that Bob had received at an earlier time. Assuming 25% Federal Income Tax Withholding, what is Bob's net pay for this pay period? a. $611.08 b. $528.17 c. $727.08 d. $507.17
d. $507.17 Reference Section 3.2 Fringe Benefits under the Internal Revenue Code
Bob, a nonexempt employee, lives and works in New York City. He normally works Monday through Friday between the hours of 9:00a.m. and 5:00p.m. On Sunday, he arrives at the airport at 9:00a.m. to catch a 10:00a.m. flight to Orlando to attend a trade show. He arrives in Orlando at 3:30p.m. On Monday, Bob arrives at the trade show at 8:00 a.m. does not take a rest period, leaves for the airport at 2:30p.m. and returns to his home at 9:30p.m. on Monday evening. How many hours of pay are due Warren for Sunday through Monday under the FLSA? a. 9.0 b. 13.5 c. 15.5 d. 14.5
d. 14.5 Reference 2.7 - 3 Special Problems in Regular Rate Determination
Informal characteristics of an organization
describe the nature of relationships in the organization, how people interact and communicate. May change more frequently.
formal characteristics of an organization
documented form, such as a handbook or organizational chart
Career planning
employee
Tugboat pilots
have good political instincts. They usually have a deep history with the organization and can predict reactions. They can point out other potential allies who may have a related interest and can benefit from an HR initiative.
Communication.
hey listen and respond to what they hear. They reveal things about themselves, and they are open to hearing about how others see them.
Referent power
is created by the force of the leader's personality—the ability to attract admiration, affection, and/or loyalty.
Legitimate power
is created formally—through a title or position in the hierarchy that is associated with the rights of leadership.
Self-determination
ndividuals are motivated by innate needs, such as competence and relatedness but also by needs for: Autonomy, or the need to feel that one has control over one's life. Purpose, or the sense that one's actions have effects beyond the individual or the workplace.
social intelligence
seeing and interpreting the impact of one's behavior on others and altering behavior to increase other people's level of comfort and trust.
emotional intelligence quotient (EIQ)
the qualities that an organization's upper management and HR management will need to be able to successfully promote EI throughout the organization.
Turnover Formula
# of employees who left during the period X 100 divided by average # of employees during the period
Needs Analysis in Training 3 levels
1. Task 2. Organizational 3. Individual TOI
Career development
2 way dialogue looking for the sweet spot between career management (organization) & career planning (employee)
Payroll records must be kept for how long?
3 years for all employees
Methods of performance appraisals
360 degree feedback and Paired comparisons.
Robert House' Path-Goal Theory
4 Leadership styles described in theory are: Directive, Supportive, Participative, and
316. The process to measure the effectiveness and efficiency of HR programs and positions is called? a. HR audit. b. HR Tort. c. HR analysis. d. HR reports.
A - HR audit is a comprehensive method to review current HR policies, procedures and systems to identify needs for improvement of the HR function as well as to assess compliance with ever-changing rules and regulations
321. In which of these stages of strategy planning does a SWOT analysis take place? a. Environmental Scanning. b. Strategy Formulation. c. Strategy dissemination. d. Strategy implementation.
A - environmental scanning is the framework for collecting information to create a successful strategic plan. This is the stage when SWOT (Strengths, weaknesses, opportunities and threats) analysis take place
308. A strike conducted in support of other striking unions is called? a. Economic strike. b. Wildcat strike. c. Sympathy strike. d. Common-situs strike.
C - a sympathy strike is one in which the strikers have no direct grievance against their own employer but attempt to support or aid another group of workers on strike. Wildcat strike is an employee work stoppage that is not authorized by the labor union to which the employees belong. Economic strike is a strike by employees over wages, hours or working conditions.
302. What is the purpose of a total rewards strategy? a. To represent the employee brand. b. To use the budget for rewards in order to retain employees. c. To establish a seniority salary philosophy. d. To establish salary structures among employees.
B - the purpose of a total rewards strategy is one of reviewing the budget and finding out how much of the budget is available for establishing rewards that will retain employees
334. Executives typically receive; a. Only incentives and perquisites. b. Sarbanes-Oxley review of pay every quarter. c. A higher percentage of their direct compensation in base salary. d. A wider variety of compensation programs than do other employees.
D - top executives are often paid salary plus short-term performance driven incentives and bonuses. Executive pay arrangements typically consist of six distinct compensation components; salary, annual incentives, long-term incentives, benefits, perquisites and severance/change-in control agreement
338. What is organizational due process? a. A mandatory bargaining topic b. A process monitored by the NLRB c. A requirement for all union shop organizations d. A procedure for handling employee complaints
D - under due process, employers are encouraged to build basic principles of fairness into their discipline procedures, such as an investigation and an opportunity for an employee to provide their side of the story
270. An organization with fewer than 25 employees who each perform unique functions would most likely develop a job evaluation system using which method?
Ranking -
Strategic Planning Process
4 questions: where are we now? Where do we want to be? How will we get there? How will we know when we arrive?
Balanced Scorecard Strategic Planning
4key areas: financial results, customer results, key internal processes, learning/innovation. Used to align business activities to the organizations vision and strategy.
OSHA form retention
5 years following the end of the calendar year the form covers.
Maximum FUTA Tax Rate
6% of each employees first $7000 earned in a year. In practice, the rate is usually .6% when companies pay their state unemployment insurance in full and on time each year.
Child support garnishment maximums
60 % of disposable income but if supporting another family, then only 50% An additional 5% for being more than 12 weeks behind.
WARN Notice
60 day advance notice of layoff/ closing 500 employees OR 33% of workforce if company has more than 50 employees
Calculating overtime pay with bonuses
60 hours X $13=$780 + $100 bonus= $880/60= $14.67 hour 60 hours X $14.67= $880.20 20 hours X $7.345=$146.70 Total: $1027
379. The Family Medical Leave Act requires employers having ___ employees within a ___ mile radius to provide 12 weeks of protection for qualified employees. a. 50; 75. b. 100; 75. c. 75; 50. d. 100; 5.
A
Equity pay
A form of non-cash compensation that offers a form of ownership interest in the company.
Variable compensation
Also known as pay for performance is paid directly to the employee.
Jobs can be evaluated by 2 methods:
Classification method evaluates them by identifying benchmarking positions and determining internal equity which means the value of a job relative to other jobs in the company.
Expert power
is created when a leader is recognized as possessing great intelligence, insight, or experience.
Reward power
is created when the leader can offer followers something they value in exchange for their commitment.
Coercive power
is created when the leader has the power to punish those who do not follow.
Benevolence
is perceived as having genuine concern about another's well-being, above or at least equal to his or her own interests. Leaders who risk their own advancement opportunities to champion or protect followers will be trusted.
Emotional intelligence (EI)
is the quality of being sensitive to and understanding of one's own and others' emotions and the ability to manage one's own emotions and impulses.
Hezberg Extrinsic Factors
job security, pay, conditions
Bureaucratic black belts
know the organization's systems well and know how to make things happen. They know decision-making processes and requirements. They can educate leaders about how to gather support for an idea and help them avoid mistakes that may damage their credibility or prolong the process
Theory Y
leaders believe that employees dislike rigid controls and inherently want to accomplish something. Therefore leaders apply a more participative style that empowers employees.
Theory X
leaders micromanage and coerce team members because they believe people do not like to work and must be strictly controlled and forced to work.
Compa-ratio
Compares employees pay with the midpoint of the salary range. It is used to measure an employees pay relative to the market average pay for her position for salary equity analyses. Salary range midpoint is usually 100%.
Job-based Pay
Compensates the employee based on the compensate factors as determined by the job.
Person-based Pay (Skills-based Pay)
Compensates the job incumbent in terms of his knowledge, competencies and skills rather than the job they perform.
Indirect compensation
Compensation not paid directly to the employee (non-monetary remuneration)
What is the first thing an organization should do if they fear their employees are being lured away by more money elsewhere?
Conduct a compensation analysis
Salary Surveys
Conducted with numerous employers to determine pay levels for specific job categories. Generally, conducted by region, sector, or job classification.
269. The Act that limits the amount of wages that can be garnished or withheld in any one week by an employer to satisfy creditors?
Consumer Credit Protection Act
What leadership theory suggests that group performance depends on the situation favorableness which in turn is based on leader-member relations, task structure, and position power?
Contingency (Fiedler)
Delphi Technique
Corpus make decisions by obtaining input from experts anonymously until a consensus is reached.
Rehabilitation Act of 1993
Corrects the problem of discrimination against people with disabilities in the US.
Why is turnover such a bad thing?
Cost & Morale
Of what geographical risks should an expatriate be apprised?
Country-specific
McNamara-Ohara Service Contract Act 1965
Covers federal service contracts. FLSA DOESNT.
COBRA
Covers health care to employees and dependent so for 18 months. Disability cases are covered for 29 months. Death, divorce or loss of dependent status is 36 months.
FLSA
Covers minimum wage requirements, exemption conditions for employees, work conditions for children under 18, and overtime.
If HR is rolling out a major change initiative, what might HR do instead of relying on possibly inconsistent communications by the managers?
Create a presentation to be used
Blooms Taxonomy of Learning Domains
Created to promote higher forms of thinking in education. Identifies 3 domains of educational activities: Cognitive, Affective, and Psychomotor
What branding proposition answers the question why a talented person would want to work here?
EVP (Employee Value Proposition)
Cliff vesting
Employee becomes fully vested at a specified time
Lily Ledbetter Fair Pay Act
Employee has 180 days to so from the last discriminatory paycheck so the 180 day window rests with each paycheck. Employee can collect back pay for 2 years.
Green Circle Employees
Employee paid below the minimum salary range for the job position.
Straight Line Operations
Occurs when two businesses perform complementary operations
What do you talk about to an expatriate?
Specific risks, culture
Why is it more important to understand turnover FIRST in terms of the specific organization's history rather than general industry trends?
Specific to strategy and more quickly actionable
What concept holds that an organization operates within a complex environment affected by and affecting different interests?
Stakeholder theory
Aligned interests
Trust is possible to construct across differences in beliefs, experiences, or culture; it simply takes time and communication.
What is the best argument in favor of any efforts to increase employee retention?
Turnover and talent shortages affect performance
Qualified plan
Target benefit plan.
This good type of conflict means team members argue about how work should be done and how to best measure success.
Task
218. A disabled employee has a reduction in hours, under COBRA the employee is eligible for a length of coverage of how many months?
18 months
326. Which of the following job design practices broadens the scope of a job by expanding the number of different tasks to be performed?
326. D. Job enlargement means increasing the scope of a job by extending the range of its job duties and responsibilities generally within the same level and periphery. It involves combining various activities at the same level in the organization and adding them to the existing job. Job enrichment involves assigning additional responsibility normally reserved for higher level employees.
327. An employer's mission statement includes: a. Short-term needs to meet the strategic plan. b. A statement of purpose for what the organization values. c. Future aspirations of the organization. d. A statement of the company's industry and competitors.
327. B. A vision statement expresses an organization's goal and reason for existence, while a mission statement provides an overview of the group's plans to realize that vision by identifying the service areas, target audience, values and goals of the organization.
328. Direct costs to an employer include: a. Costs of operating a program. b. Costs for operating departments c. Costs for operating a unit. d. Costs for service.
328. A. Direct costs are those for activities or services that benefit specific projects, e.g., salaries for project staff and materials required for a particular project .
329. Which of the following is not a type of training needs analyses? a. Task analysis. b. Organizational analysis. c. Operations analysis. d. Individual analysis.
329. C. There are 3 types of training needs analyses; Organizational, task and individual. Operations analysis is not one of them.
330. Common forms of behaviorally experienced training include all of the following except: a. Diversity training. b. In-basket techniques. c. Apprenticeship. d. Case studies/incidents.
330. C. Behaviorally experienced training provide practical training, behavior-modeling and allow the trainee to behave like he/she will in a real fashion. Apprenticeships are on the job training where more experienced and skilled employees train less skilled employees to acquire technical knowledge and skills.
331. Which of the following employees are covered by FMLA after 1 year of employment? a. All employees in an organization that employs 40 people b. New mothers who have worked less than 1,250 hours c. Veterans who have worked a minimum of 1,040 hours d. Temporary employees who have worked more than 1,250 hours
331. D. The FMLA (Family and Medical Leave Act) states that eligible employees are those who work for a covered employer for at least 12 months at a location where the employer has at least 50 employees within 75 miles.They also must have worked at least 1,250 hours during the 12 month period immediately preceding the leave. Based on these, the first three choices are incorrect. It is immaterial whether an employee is temporary or not under the FMLA.
332. Which of the following is a funding feature of a health plan? a. Self-insurance. b. Insurance coverage. c. HMO insurance. d. All of the above.
332. A. Health insurance are funded in two ways; Fully-Insured (there is an insurance carrier to whom the employer pays a premium vs. Self-Insured (Self-Funded, employer operates their own pension plan) Health Plans.
259. The Labor Management Relations Act (LMRA) or Taft Hartley Act grants the President the right to obtain an injunction to end a strike for ____ day cooling-off period?
80
364. Which of the following is the first step to Enterprise Risk Management? a. What risks do we have? b. What are the impacts of the risks? c. How do we control the risks? d. How do we monitor the risks?
A - 1st step is to identify the risks and ask " what risks do we have?"
336. Which is not one of the six levels of learning by Bloom? a. Competence. b. Knowledge. c. Application. d. Analysis.
A - Dr. Benjamin Bloom's taxonomy of learning domains was created to promote higher forms of thinking in education. Three domains: cognitive, affective and psychomotor. Six levels of cognitive domains: knowledge, comprehension, application, analysis, synthesis and evaluation
363. Which of the following HR functions is most unlikely to be outsourced? a. Resource planning. b. Payroll processing. c. Workers Compensation coverage and claim. d. Unemployment insurance.
A - HR planning is a process that identifies current and future HR needs for an org to achieve its goals. Should serve as a link between HR mgmt and overall strategic plan of org. Outside perspective may be helpful but only internal team can determine current and future HR needs
358. Under the Federal Unemployment Tax Act, the maximum FUTA tax rate is ---percent of each worker's first -------- earned in a year. a. 6.0 ; $7,000. b. 0.6 ; $7,000. c. 6.2 ; $7,000. d. 5.4 ; $5,000.
A - The maximum FUTA tax rate is 6.0% (even though in practice the FUTA rate is usually 0.6% when companies pay the State Unemployment Insurance in full and on time) of each worker's first $7k earned in a year
356. Which of the following rulings has been made by the NLRB regarding pension plan development? a. A unionized employer cannot install or terminate a pension plan covering union employees without agreement with the union. b. An organization must obtain a union's vote on all decisions regarding pension plan administration. c. Employers have the right to create or cancel a pension plan without the union's input. d. All unionized employers must offer some type of pension plan.
A - Unionized employers must engage in collectively bargaining with the union over anything that affects worker's wages, working hours and terms and conditions of employment including benefits. Employers are not required to offer a pension plan nor is a union entitled to vote on all aspects of plan administration. However, an employer cannot create or cancel a pension plan without union agreement
313. Which of the following terms refers to collapsing multiple pay grades to produce a wide range? a. Broadbanding. b. Golden handcuffs. c. Golden parachute. d. Green circle rate.
A - broadbanding is the term applied to having extremely wide salary bands. Where a typical salary band has a 40% difference in pay between its min and max, broadbanding would typically have a 100% difference
309. Which of the following is NOT considered a human process intervention? a. Redesigning jobs. b. Team-building activities. c. Conflict Resolution. d. Emotional Intelligence.
A - human process interventions are directed at developing competencies at the individual level in the organization. Job redesign is an effort where job responsibilities and tasks are reviewed and possibly re-allocated among staff to improve output. It is not a human process intervention
340. Similarity in pay for jobs requiring comparable level of skill, responsibility and effort even where actual job duties differ significantly is called? a. Pay equity. b. Equal Pay. c. Competence Pay. d. None of the above.
A - pay equity, also called sex equity or comparable worth is pay for work of equal value; it is the principle that men and women should be equally compensated for work requiring comparable skills, responsibility and effort. It is different from equal pay which requires that men and women in the same workplace be given equal pay for equal work
347. Which of the following would NOT typically be grounds for bypassing the progressive discipline procedure before dismissal? a. Chronic tardiness or absenteeism. b. Fraudulent misrepresentation of financial statements. c. Knowingly falsifying expense reports. d. Fiduciary profiteering.
A - progressive discipline attempts to give employees the opportunity to correct performance or behavioral issues thought a series of steps such as an oral warning, written warning, etc. However, certain actions are unacceptable for which immediate termination is the best response such as theft and fraud
344. An employer can use which of the following to counter a charge of sex discrimination? a. BFOQ and business necessity defenses. b. BFOQ and ADA defenses. c. Business necessity and ADA defenses. d. ADEA and adverse impact defenses.
A - the ADA has nothing to do with sex discrimination. BFOQ is a characteristic that an employer is allowed to have a preference because there is a direct business connection. I.e. having a hiring preference for a female clerk in a lingerie store
299. The IRS 20-Factor Test is used to determine? a. If an employee is a highly compensated employee. b. If an individual is an employee or an independent contractor. c. If an employee has been taxed according to FICA. d. If an employee is to pay unemployment insurance.
B
318. The practice in which employers identify key imbalances in their workforce and take positive steps to correct underrepresentation of protected classes is called? a. Adverse impact. b. Affirmative action. c. Delphi technique. d. Concurrent validity.
B - Affirmative action are practices that provide equal access to employment for those groups that have been historically excluded or underrepresented such as women and minorities
353. The following were put in place by the Sarbanes-Oxley Act of 2002 except? a. Established the Public Company Accounting Oversight Board (PCAOB) b. Requires corporate investors to register with the Securities and Exchange Commission. c. Requires all financial reports to include an Internal Controls Report. d. Established standards of government responsibility for corporate accounting failures.
B - SOX est the PCAOB; requires an internal controls report to ensure accurate and adequate financial data and controls; it also encourages disclosure of corporate fraud by protecting whistleblowers but does not require corporate investors to register with SEC
319. The following are types of Bottom-Up Communication except? a. Open-door policy. b. Intranet. c. Staff meetings. d. All-hands meeting.
B - a company-wide intranet constitutes an important focal point of internal communication and collaboration; however, it is a Top-Down communication method
333. An employee who holds a non-exempt position under the Fair Labor Standards Act: a. Exercises discretionary authority for independent judgement. b. Uses the percentage of his or her time performing routine, manual, or clerical work. c. Earns $455 per week. d. Performs outside sales functions.
B - a nonexempt employee must be paid at least the minimum wage and overtime pay for any time worked beyond 40 hours in a given week. Such an employee will most likely engage in the functions listed in option B
337. Which is not one of the four criteria for evaluating training programs? a. Reactions. b. Apprenticeship. c. Behavior. d. Results.
B - a summative evaluation occurs at the end of a training and provides feedback of same. It has 4 criteria: reaction, learning, behavior and results
311. Adverse impact occurs when the rate of selection for a protected class is less than ___ percent of the rate for the class with the highest selection rate? a. 70% b. 80% c. 20% d. 50%
B - adverse impact occurs when the selection rate for a protected class is less than 4/5ths, or 80% percent of the selection rate for the group with the highest selection rate
335. Direct compensation includes which of the following? a. Section 125 plan. b. Commissions. c. Workers' Compensation. d. Equity based programs.
B - direct compensation consists of four different groups of payment from the employer to employee: salary, hourly pay, commission and bonus types of wages
301. Which of the following is not a major factor in establishing compensation within an organization? a. IRS rules. b. Employee salary history. c. Current labor market analysis. d. Competition salary survey.
B - employee salary history
345. Which of the following acts deals directly with discrimination in compensation? a. Fair Labor Standard Act. b. Equal Pay Act. c. Comparable worth. d. Portal-to-Portal Act.
B - equal pay act requires that men and women in the same workplace be given equal pay for equal work; thereby prohibiting compensation discrimination based on sex
362. The process by which a U.S. congressional committee debates, amends, and rewrites a proposed legislation is called? a. Holding the bill. b. Marking up the bill. c. Lobbying the bill. d. Discharging the bill.
B - markup is the process by which congressional committees and subcommittees debate, amend, and rewrite proposed bills or legislation
350. Tim has been nominated to join the Board of Directors of Grit Company because he will bring an independent perspective, strategic thinking, experience and objectivity to the Board. Tim is most likely a/an? a. Inside director. b. Outside director. c. Ethical director. d. Chief Audit Officer
B - outside directors are directors who are not employees or stakeholders in a company and bring the benefits of an unbiased opinion, contacts, independent perspective strategic thinking and planning, experience and objectivity
305. Which of the following is a permissible activity that unions can engage in? a. Yellow dog contracts. b. Salting. c. Engaging in a ULP. d. Jurisdictional strikes.
B - salting is a labor union tactic involving the act of getting a job at a specific workplace with the intent of organizing a union; a legal strategy used by unions
314. If funds in a flexible spending account are not used, what happens to the funds? a. The organization returns the funds to the employee. b. The employee forfeits any unspent funds. c. The funds rollover to the next year. d. The IRS pays the funds to the employee.
B - the IRS requires that any unused money left in an employee's FSA must be forfeited and the employer is allowed to keep the forfeited funds. Employers are now allowed to offer a grace period until March 15, or let employees carry $500 in unused funds to the next year - although they cant do both
349. Which of these Acts was set up to protect shareholders from accounting errors, fraudulent practices and improve corporate disclosures? a. Securities Act of 1933. b. Sarbanes-Oxley Act of 2002 c. Investment Advisers Act of 1940 d. Accounting Oversight Act
B - the Sarbanes-Oxley act protects shareholders and the general public from accounting errors, fraudulent practice sin companies and improves the accuracy of corporate disclosures. Securities act of 1933 was set up to ensure greater transparency in financial statements for investors to make informed decisions; it also established laws against fraudulent activity in securities markets
317. The office responsible for implementing Executive Orders 11246 and ensuring Affirmative Action compliance of federal contractors? a. EEOC. b. OFCCP. c. DOL. d. NLRB.
B - the purpose of the Office of Federal Contract Compliance Programs (OFCCP) is to enforce Executive Order 11246, VEVRAA, section 503 of the Rehabilitation Act of 1973, contractual promise of affirmative action and equal employment opportunity required of federal contractors and subcontractors
361. The Summary Plan Description of an ERISA-qualified plan should include the following except? a. When and how employees become eligible to participate. b. Give an advance notice of FUTA rates. c. The vesting period, i.e., the length of time an employee must belong to a plan to receive benefits from it. d. A participant's basic rights and responsibilities under ERISA.
B - the summary plan description SPD communicate plan rights and obligations to participants and beneficiaries; a summary of the material provisions of the plan document, and it should be comprehensible to average participant
357. An audit & review of the services and costs billed by health-care providers is known as; a. Process review. b. Utilization review. c. Operational review. d. Benefit control.
B - utilization review UR is a safeguard against unnecessary and inappropriate medical care. It allows healthcare providers to review patient care from perspectives of medical necessity, quality of care, appropriateness of decision making, place of service and length of hospital stay
312. Under FMLA, if the leave can be reasonably anticipated, how many days notice must the employee give the employer? a. 15 days. b. 30 days. c. 7 days. d. 90 days.
B - when FMLA can be reasonably anticipated or foreseeable, the employee is to give the employer at least 30 days notice
Who introduced the Total Quality Management Theory?
B. Edwards Deming introduced the management theory Total Quality Management (TQM). TQM states that quality is defined by the customer and production is to be aligned to meet customer needs.
219. "Tell me about a situation in which you helped to resolve conflict between subordinates" is an example of what type of interview question?
Behavioral
227. Which of the following can an organization use to justify a "last hired, first fired" policy?
Bona fide seniority system
Which of the following is not a Union ULP? a. Mass picketing in such numbers that non-striking employees are physically barred from entering the plant. b. Threats to employees that they will lose their jobs unless they support the union's activities. c. An employer threatens to take away an employee's job or benefits if that person should join or vote for a union. d. Fining employees for crossing a picket line after they resigned from the union.
C
306. A union insists on a hot cargo clause to the employer during the collective bargaining session. This is an example of? a. Distributive bargaining. b. Principled bargaining. c. Illegal bargaining. d. Parallel bargaining.
C - A clause prohibiting an employer from conducting business with some other person with whom the union has or may have a dispute. Such clauses are illegal ULP under NLRA section 8 (e). It is the Landrum-Griffith Act of 1959 (also called LMRDA) that banned almost all hot cargo agreements (except in the garment and construction industry)
343. A benefit statutorily offered by employers to employees who lose their job is called? a. Severance Pay. b. Outplacement benefit. c. COBRA. d. Employee Assistance Program (EAP).
C - COBRA requires continuation of health coverage to be offered to covered employees, their spouses, former spouses, and dependent children when group health coverage would otherwise be lost due to certain specific events such as job termination
360. The federal law that requires employers to withhold three separate taxes from the wages paid to employees is called? a. Family and Medical Leave Act (FMLA). b. Federal Unemployment Tax Act (FUTA). c. Federal Insurance Contributions Act (FICA). d. Social Securities Act (SSA).
C - FICA or Federal Insurance Contributions Act is the federal law that requires employers to withhold three Esperanto taxes from an employee's wages; 6.2% SS, 1.4% Medicare and 0.9% Medicare surtax when the employee earns over $200k. Also requires employer to pay two of these taxes: 6.2 SS and 1.4 Medicare; does not require employer to match 0.9 surtax
348. Which of the following employees must be paid overtime? a. A construction worker who worked 35 hours during the workweek and was also paid for 12 hours of vacation time. b. A sales senior executive who worked 50 hours last week. c. A temporary employee who put in 42 hours last week. d. A dock worker who worked 40 hours, including 10 hours on Thanksgiving.
C - FLSA defines the maximum workweek for nonexempt employees as 40 hours per week. OT payment begins for hours that exceed 40, not for work done on holidays
341. The Pregnancy Discrimination Act of 1978 specifically regulates: a. Employee career planning following pregnancy. b. Hazardous occupations in which women can be employed. c. Employment conditions and employee benefits. d. Length of maternity and adoption leaves.
C - PDA prohibits discrimination on the basis of pregnancy, childbirth or related medical conditions as a form of unlawful sex discrimination. It does not deal with career planning, hazardous occupations or length of leave. Instead, it states that women affected by pregnancy or related conditions must be treated in the same manner as other employees for purposes of hiring, access to leave, temporary disability and health benefits
351. The following are attributes of a fiduciary responsibility except? a. Act solely in a principal's interests. b. May not profit from their principals' without consent. c. Analysis of conflict of interest situations. d. Employ the strictest duty of care.
C - a fiduciary is an individual in whole another has placed the utmost trust and confidence to manager and protect property or money prudently. Fiduciaries are not to analyze conflict of interest situations but avoid such situations completely
365. Person-based pay systems means; a. Pay systems based on job performance. b. Pay systems based on seniority. c. Pay systems based on the incumbent's competences and skills. d. Pay systems based on the salary structure of the organisation.
C - a person based pay or the skills based pay compensates the job incumbent in terms of his knowledge, competencies and skills rather than the job they perform. Job based pay compensates employee based on compensable factors as determined by the job.
352. Which of the following is not one of the essential elements of a retirement plan under ERISA? a. A written plan that describes the benefit structure and guides day-to-day operations. b. A trust fund to hold the plan's assets. c. A recordkeeping system to track the flow of monies in a rabbi trust. d. Documents to provide plan information to employees participating in the plan.
C - a rabbit trust is a non-qualified plan (tax deferred, employer sponsored retirement plan) in which funds are invested in an irrevocable trust to be held for the benefit of employees for retirement purposes. Rabbi trusts fall outside of ERISA guidelines. Non-qualified plans are designed to meet specialized retirement needs for key executive and other select employees
339. Which of the following is an example of payment that is consistent from period to period regardless of the number of hours worked? a. Wages. b. Bonus. c. Salary. d. Improshare.
C - a salary is a predetermined payment on a regular schedule which cannot be deducted because of changes in quantity or quality of work while a wage is compensation based on the number of hours worked multiplied by an hourly rate of pay
324. In addressing a performance problem with an employee, it is desirable, but not essential, to: a. clearly define the next steps in the disciplinary process. b. specify the behaviors resulting in poor performance. c. obtain the employee's signature on the file documents. d. specify future performance expectations.
C - an employee's signature is good to have as a means of acknowledging receipt of the performance communication but not essential
366. Reengineering, Restructuring, Mergers and Acquisitions are all examples of? a. Rightsizing. b. Cost-savings. c. Structural changes. d. Bureaucratic processes.
C - corporate structures are formal designs of managerial hierarchies within a company which determine reporting relationships and work flows. A change in corporate structure impacts the entire business system just like the above terms will
304. Hannah has been instructed to design a training method that will allow the staff members to discuss problems and potential resolutions under the supervision of a third party expert. Which of the following instructional methods will be most effective for this training? a. Vestibule. b. Demonstration. c. Facilitation. d. Conference.
C - facilitation is an instructional method that enables employees to work together on problem solving techniques while under the guidance of a facilitator, or 3rd party expert in helping different groups interact effectively
294. Which of these is NOT one of the six core principles of the SHRM Code of Ethical and professional Standards in Human Resource Management?
C - inclusion and diversity six core principles are: Professional responsibility, professional development, fairness and justice, conflicts of interest, ethical leadership and use of information
315. Which of the following is used to determine current market trends in setting pay levels? a. Compa-ratios. b. Employee surveys. c. Salary surveys. d. Point-factor system.
C - salary surveys are conducted with numerous employers to determine pay levels for specific job categories and are generally conducted either by region, sector, or job classification
320. A type of horizontal organization connected by networks where traditional hierarchies don't exist is called? a. Matrix organization. b. Divisional organization. c. Seamless organization. d. Operational organization.
C - seamless org is one where traditional hierarchy does not exist; a horizontal org connected by networks to enhance communication and creativity
303. All of the following are part of the Fair Labor Standards Act except? a. Minimum wage. b. Exemption condition for employees. c. Federal Service contracts. d. Working conditions for children.
C - the McNamara-O'Hara Service Contract Act (1965) covers federal service contracts, but the FLSA does not. FLSA covers minimum wage req, exemption conditions for employees, work conditions for children under 18 and overtime
346. Which of the following categories is not an example of an exempt classification under the FLSA? a. Professional. b. Executive. c. Technical. d. Sales.
C - the exemption classifications under FLSA are: executive, administrative, professional (learned and creative), computer and outside sales exemption
322. To facilitate employee buy-in to a new compensation and benefits program, the most significant information to communicate is: a. The new plan's procedures. b. The consequences of not changing. c. How the changes affect employees. d. Specific changes from the old plan.
C - the most important thing to communicate to obtain employee buy-in is to provide employees with a side by side comparison of the old plan and new plan to help them understand and more readily accept changes
295. The following are examples of quantitative analysis tools except? a. Simulation models. b. Ratios. c. Delphi technique. d. Time-series forecasts.
C - this is a qualitative analysis tool; gathering data from experts and is a group communication process to achieve convergence of an opinion on a specific issue quantitative analysis tools are based on mathematical models for measuring historical data.
359. Which of the following can make an individual ineligible for unemployment benefits? a. A layoff. b. Downsizing. c. Being an independent contractor. d. Constructive discharge.
C - to be eligible for unemployment benefits, the employer must classify the individual as an employee and not an independent contractor because independent contractors are regarded as self-employed and not eligibile for state unemployment benefits
355. Remi has reached the maximum contribution limit for her 401(k) workplace savings plan. Which of the following can Remi pick to save more for her retirement goals? a. Cash balance plan. b. Money-Purchase plan. c. Excess deferral plan. d. Point of Service plan.
C - what remi needs is a non qualified deferred compensation plan which is not subject to contribution limits or ERIA testing requirements. Only the excess deferral plan is a non qualified deferred compensation plan
204. Employees working under an F-1 student visa are exempt from: a. Federal income taxes. b. State taxes. c. Social Security taxes. d. ERISA.
C. Individuals working under F-1 student visas are only allowed to work in the U.S. on a temporary basis. They are still required to pay federal and state income taxes but are not required to have Social Security/Medicare taxes since they will not be in the USA on a long-term basis and will not use those benefits at retirement.
257. Which of the following acts limits the use of injunctions to break strikes and exempted unions from the Sherman Antitrust Act of 1890?
Clayton Act
223. A test is shown to measure a variable believed to be a fundamental trait or characteristic that is important for success in performing the job. What type of validity does the test have?
Construct
241. Referral bonuses paid for recruitment of new employees are not to be included in the regular rate of pay for overtime considerations when? a. Participation is strictly voluntary. b. Recruitment efforts do not involve significant time. c. The activity is limited to after-hours solicitation as part of the employees' social affairs. d. When all the conditions of A,B,C are met.
D
323. Which of the following qualifies as indirect compensation? a. Job enrichment. b. State-of-the-art equipment. c. Comfortable work environment. d. Health insurance.
D - Direct compensation refers to an employee's pay including incentive pay and overtime. Indirect compensation refers to non-monetary benefits an employee receives such as an annual leave and health insurance. The other options are examples of intrinsic rewards which are non-material things that contribute to job satisfaction
307. The following are torts except? a. Constructive discharge. b. Wrongful termination. c. Negligent hiring. d. Employment contract.
D - a tort is a wrongful act or an infringement of a right (other than under contract) leading to civil legal liability. An employment contract is not a tort
Which of the following is not a Bona Fide Occupational Qualification? a. Mandatory retirement ages for bus drivers and airline pilots. b. A manufacturer of men's clothing advertises for male models. c. Lutheran church wants to hire a clerk who is Lutheran. d. A trendy retail store requires a young Asian lady as a clerk.
D - race/color can never be a BFOQ
310. Which of the following is NOT a statutory benefit? a. Social security. b. COBRA. c. FMLA leave. d. Stock options.
D - stock option is the right to purchase an employer's stock at a certain price, this is a voluntary benefit
354. The following are the three main factors of the Hay system except? a. Accountability. b. Know-how. c. Problem solving. d. Competence.
D - the classification method of job evaluation has two methods; point factor and hay system. Hay system evaluates jobs based on job content and has three main factors: know-how, problem solving and accountability
325. An employee tells an external EAP counselor about ongoing sexual harassment being conducted by a plant manager. The employee wants the harassment to be kept confidential. What should the EAP counselor do first? a. Contact the EEOC and lodge a complaint against the plant manager. b. Personally contact the plant manager to hear the other side of the story. c. Report the alleged harassment to the HR department without using the employee's name d. Try to convince the employee to report the sexual harassment to the HR department.
D- EAP counselors provide support and guidance to employees as needed or upon request. Confidentiality is a core element of such programs. What they can and should do is urge an employee to report the issue to their HR department so it can be investigated properly. Employer policies on sexual harassment should provide employees with confidentiality and non-retaliation as well as multiple ways to report such allegations
208. Which of the following statements about the Landrum-Griffin Act is true? a. It outlawed yellow dog contracts. b. It was referred to as the labor's bill of rights. c. It applies to railroad companies and airlines. d. It placed controls on union operations.
LGA or otherwise known as Labor Management Reporting and Disclosure Act (LMRDA) placed controls on internal union operations and gave employees the right to sue the union. The Norris-La Guardia Act outlawed yellow dog contracts. The NLRA or Wagner Act is referred to as the labor bill of rights while the Railway Labor Act covers railroad and airline companies.
A type of bargaining based on four premises: 1) separate the people from the problem, 2) focus on interests, not positions, 3) invent options for mutual gain, and 4) insist on objective criteria; is called?
Principled bargaining
216. The Act which lowered age limits for participation and vesting in pension plans is called?
Retirement equity act
298. Which of the following is not an example of a tactical accountability metric?
Return on Investment
228. A type of learning curve in which learning occurs in a series of increasing and decreasing returns is called?
S-shaped learning curve
What are examples of an environmental scanning tool?
SWOT analysis PEST analysis Porter's 5 forces
212. The Omnibus Budget Reconciliation Act of 1993 does NOT require which of the following?
Yes: a. Group health plans honor qualified medical child support orders. b. Tax deductions for executive pay be capped at $1 million per year. d. Group health coverage be offered for children placed for adoption before the adoption is final. No: c. Income tax be withheld from some distributions to rollover accounts.
The Dodd-Frank Wall Street Reform and Consumer Protection Act 2010 places major regulations on the financial industry. Which of these was NOT established by the act?
Yes: Consumer Financial Protection Bureau, Financial Stability Oversight Council, and Whistleblowers may receive 10-30% of the proceeds from a litigation settlement No: Public Company Accounting Oversight Board - est by Sarbanes-Oxley Act of 2002
Which of the following is not required by IRCA?
Yes: I-9 forms be completed for all new employees within 3 days of hire, employers comply with IRCA in good faith, I-9 forms be maintained for all employees. Retention: either 3 years from date of hire or 1 year from date of termination. No: I-9 forms must be maintained for 5 years
242. Which of the following is not accurate when considering a Behaviorally Anchored Rating Scale (BARS) for an organisation?
Yes: it requires that each BARS be created from scratch for every position in the company, it requires a high degree of monitoring and maintenance, and it overcomes more rating errors than the graphic rating appraisal method No: b. It requires that the scales be tailored to the nature of the work being performed.
A training group scored 60 on a pre-test, and 80 on a post-test. By how much has the training increased participants' knowledge?
33.3% - 80-60 = 20 / 60 = .333 x 100 = 33.3%
300. An EEO-1 report must be filed if ___ employees are working for a private employer? a. 20. b. 40. c. 100. d. 50.
100 C. The EEO-1 report is a compliance survey mandated by federal statute. The survey requires company employment data to be categorized by race/ethnicity, gender and job category. Employers who must complete the EEO-1 report are private employers subject to Title VII with 100 or more employees and Federal contractors with 50 or more employees who have contracts or subcontracts of $50,000 or more.
224. Tom, an evaluator rates 25 individuals. He places three individuals in the category "outstanding" and three individuals in the category "poor." He places five individuals in the category, "above average" and five more individuals in the category, "below average.", he then places nine individuals in the category, "average". What method of performance appraisal is this?
Forced distribution
