Vendor : Human-Resources

Exam Code : SPHR

Version: Demo
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NO 1 : Which of the following is a disadvantage of utilizing internal recruitment methods?
A : Long orientation time
B : Morale problem
C : Organizational inbreeding
D : Misplacements
Answer: C
NO 2 : Which of the following compensations is both taxable and direct compensation?
A : Commuter expense reimbursement of $200/ per month
B : Employee prizes of $500
C : Severance pay
D : Company vehicle
Answer: C
NO 3 : From a tax perspective, in which of the following situation is it the LEAST advantageous for an
individual to aside money for a 401k?
A: 55 year old human resources specialist who owns a $1 million home and makes $55,000 annualized
B : 25 year old engineer who makes $125,000 annualized and lives at home with his parents
C : 60 year old CEO whose net worth is $25 million, makes $250,000 annualized, and plans to retire
within the next 2 years
D : 28 year old accounting manager who makes $150,000 annualized
Answer: C
NO4 : Which of the following timelines most accurately represents an individual's career development
stages?
A : Organizational entry -> Occupational preparation -> Early career establishment & achievement ->
mid-career -> late career
B : Occupational preparation -> organizational entry -> early career establishment & achievement ->
mid-career -> late career
C : Occupational preparation -> early career establishment & achievement -> organizational entry ->
mid-career -> late career
D : Organizational entry -> Early career establishment & achievement -> occupational preparation ->
mid-career -> late career
Answer: B
NO 5 : During which of the following stages of the organizational life cycle would a company focus on
expanding their career planning and HR development efforts?
A : Introduction
B : Decline
C : Growth
D : Maturity
E : Embryonic
Answer: D
NO 6 : Which of the following is an example of employee-centered leadership behavior?
A : Sets functional goals for the department in alignment with corporate goals
B : Explains and sells decisions to team members
C : Clarifies roles and responsibilities for employees
D : Sets project-based milestones
Answer: B
NO7 : Which of the following describes an employee involvement strategy which requires organizational
commitment at all levels of the organization, especially management, for it to be effective?
A : Participative management
B : Alternate work schedules
C : Employee suggestion systems
D : Teams
Answer: A
NO 8 : Which of the following circumstances would NOT result in the automatic recognition of a
bargaining unit in the private sector?
A : Union wins recognition through a bargaining order
B : Union obtains 30% signatures on authorization cards
C : Union convinces employer to witness its majority status
D : Union convinces employer to grant recognition
Answer: B
NO9 : Management asks Human Resources to determine the average cost of an employee in relation
to direct gross compensation (in terms of a percentage). The following information is available. The
company is made up of 20 employees. The average direct gross compensation for an employee is
$75,000 annualized. The firm contributes 100% for health care benefits (ie medical, dental, vision,
life, disability) which is $450 per month per employee, $200 per month per employee for workers'
compensation. In addition, the company is charged $200 per month and $250 per month for the
administration of benefits for the flexible spending and 401k respectively, where the average employee
contribution to each is $500 annualized and $8,000 annualized respectively. The firm's current contribution
rates to unemployment are 2.5%of direct gross compensation, up to $7,000. The federal government's
current social security and medicare contribution rates are 6.2%social security up to $89,000 annualized
and 1.45%medicare. What is the average cost of an employee in relation to direct gross compensation
(in terms of a percentage)?
A : 12%
B : 19%
C : 25%
D : 40%
Answer: B
NO10 : Which of the following is NOT a potential difference in benefits practice that Human Resources
should evaluate when compensating an expatriate or local national?
A : Hours worked per week
B : Social security
C : Vacation days
D : Medical care
Answer: A