Albert is the manager of a large retail store, with the authority to hire employees. the store does not have a specialized human resource executive, and albert himself conducts selection interviews. albert has not received any training on selection and recruitment. albert selected an applicant only because he displayed personality traits similar to one of his best performers. identify the bias facing albert in this case.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.