FREE PDF QUIZ NEWEST HRCI - SPHR - THE PROFESSIONAL IN HUMAN RESOURCES (SPHR) RELIABLE EXAM TIPS

Free PDF Quiz Newest HRCI - SPHR - The Professional in Human Resources (SPHR) Reliable Exam Tips

Free PDF Quiz Newest HRCI - SPHR - The Professional in Human Resources (SPHR) Reliable Exam Tips

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Tags: SPHR Reliable Exam Tips, Book SPHR Free, SPHR New Real Test, SPHR Valid Test Registration, SPHR Latest Exam Price

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HRCI The Professional in Human Resources (SPHR) Sample Questions (Q105-Q110):

NEW QUESTION # 105
A US company has offices throughout the US and in Europe. What accounting rules are the company required to use?

  • A. Securities Exchange Act rules
  • B. American Institute of Certified Public Accountants rules
  • C. Generally Accepted Accounting Principles
  • D. International Financial Reporting Standards

Answer: C

Explanation:
Section: Volume C
Explanation/Reference:
Answer option D is correct.
US-based companies are required to use the Generally Accepted Accounting Principles (GAAP) rules. In
2008, the SEC began to consider allowing companies to use the International Financial Reporting Standards.
Answer option A is incorrect. The American Institute of Certified Public Accountants created the GAAP rules.
Answer option B is incorrect. International Financial Reporting Standards are being considered to standardize accounting practices worldwide.
Answer option C is incorrect. The Securities Exchange Act rules aren't valid rules. This act of 134 gave authority to the Securities and Exchange Commission (SEC) for overseeing accounting standards or publicly traded companies.
Reference: Professional in Human Resources Certification Study Guide, Sybex, ISBN: 978-0-470-43096-5.
Chapter Four: Workforce Planning and Employment. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US Body of Knowledge.
Chapter: Business Management and Strategy
Objective: Organizations


NEW QUESTION # 106
An entitlement culture is appropriate for a business that needs what type of workforce?

  • A. One that has a skill set that's in high demand
  • B. One that has a line of sight to retirement
  • C. One that is highly competitive in completing daily assignments
  • D. One that continues to show productivity increases over time

Answer: D

Explanation:
Answer option B is correct.An entitlement culture rewards longevity in the job. If increased productivity is a function of time on the job, an entitlement culture will encourage employees to stay with the company. Line of sight (A) occurs when employees know that their performance impacts their pay. A highly competitive workforce (D) is more likely to exist in a pay-for-performance culture. A workforce with a highly desired skill set (C) would be better served by a pay-for-performance culture. Chapter: Compensation and Benefits Objective: Review Questions


NEW QUESTION # 107
DRAG DROP
Match the ways of managing risks with their examples.
Select and Place:

Answer:

Explanation:

Explanation/Reference:
Risks can be managed in one of the following ways:
Mitigation: The company minimizes the risk.

Acceptance: The company manages the risk if it occurs.

Avoidance: The company eliminates the risk.

Transfer: The company uses insurance to cover the risk.

Chapter: Risk Management
Objective: Risk Management


NEW QUESTION # 108
Your organization is likely to be purchased by a competitor. The Management has asked you, in confidence, to complete environmental scanning to determine the effects of the purchase on your organization's culture, customers, and employees. What is environmental scanning?

  • A. Environmental scanning is an internal review of an external catalyst.
  • B. Environmental scanning is a review of the cultural achievability of a new project, organizational change, or market influence on at least three factors in an organization.
  • C. Environmental scanning is the process of assessing the effects of an organization change on both macro and micro elements in an organization.
  • D. Environmental scanning is a review of the opportunities and threats that a condition may have on an organization.

Answer: D

Explanation:
Section: Volume D
Explanation/Reference:
Answer option B is correct.
Environmental scanning requires the HR Professional to review the opportunities and threats that a condition can have on an organization. In this instance the environmental scan is to consider the effects of the organization's sale on employee's, culture, and customers.
Answer option A is incorrect. This is not a good definition of environmental scanning because the number of factors to be considered or the cultural achievability of a change are not required.
Answer option C is incorrect. The change need not come from an external source - it could be an internal policy, shift in leadership, or other internal catalyst.
Answer option D is incorrect. This isn't a valid definition of environmental scanning as this answer doesn't consider opportunities or threats that can affect the macro and micro elements in the organization.
Reference: PHR Exam Prep, Pearson Education, ISBN: 978-0-7897-3677-2. Chapter Three: Strategic Management. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-
44149-4, Section III, The US HR Body of Knowledge.
Chapter: Business Management and Strategy
Objective: Strategy


NEW QUESTION # 109
DRAG DROP
Drag and drop the types of picketing beside their corresponding descriptions.
Select and Place:

Answer:

Explanation:

Explanation/Reference:
The types of picketing are as follows:

Chapter: Employee and Labor Relations
Objective: Union Organization


NEW QUESTION # 110
......

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