Which step of the needs assessment process is usually conducted first?

One of the conditions necessary for learning involves providing opportunities for practice, including what type of practice that gives individuals rest intervals during the practice session?

Performing a __________ skill invovles responding to predcatable situations with standardized responses (i.e., there is “one best way” to perform).

Which of the following is NOT a workplace factor or force that influences training and learning in organizations today?

An antigen presenting cell that is deficient in CD80, CD86 and other costimulatory molecules presents antigen to a naïve T cell. This T cell is likely to: 

To display or hide the borders in a table tag , set the border attribute value to on or off  

Pension data for Manu Services Inc. include the following: Discount rate [x]% Expected return on plan assets [y]% Actual return on plan assets [z]%     Service cost, 2023 [a] Accumulated benefit obligation   1/1/23 [b] Projected benefit obligation   1/1/23 [c] Plan assets (fair value) 1/1/23 [d] Prior service cost–AOCI 1/1/23 [f] Net gain–AOCI 1/1/23 [g] 2023 Cash contributions to pension   fund [h] 2023 Benefit payments to retirees [i]   On average, employees’ remaining service life with the company is 10 years   When recording the pension expense for 2023 for Manu, Plan Assets will be debited for  $_________

On January 1, Oil Trading Co.’s defined benefit pension plan had plan assets with a fair value of $850,000, and a projected benefit obligation of $775,000. In addition:  Actual and expected return on plan assets – [x]% Interest cost – [y]% Service costs – $[a] Unamortized prior service cost – $[w] Employer contributions to the plan – $[b] Distributions to employees from the plan – $[c]  Assuming that amortization of prior service cost is $[d], how much will Oil Trading Co. recognize as pension expense for current year?  

Pension data for Manu Services Inc. include the following: Discount rate [x]% Expected return on plan assets [y]% Actual return on plan assets [z]%     Service cost, 2023 [a] Accumulated benefit obligation   1/1/23 [b] Projected benefit obligation   1/1/23 [c] Plan assets (fair value) 1/1/23 [d] Prior service cost–AOCI 1/1/23 [f] Net gain–AOCI 1/1/23 [g] 2023 Cash contributions to pension   fund [h] 2023 Benefit payments to retirees [i]   On average, employees’ remaining service life with the company is 10 years  When recording the pension expense for 2023 for Manu, Plan Assets will be debited for  $_________

On January 1, 2023, Derek Co.’s defined benefit pension plan has an unamortized prior service cost – $[a].  The unamortized prior service cost is being amortized over the expected remaining service lives of covered employees, which consists of a total of 11 employees: 4 employees are each expected to have 6 years remaining 4 employees are each expected to have 5 years remaining 3 employees are each expected to have 2 year remaining  How much amortization of prior service cost will be included in Derek Co.’s pension expense for 2023?