Aerospace Engineering borrows $40 million cash on November 1, 2018. Aerospace signs a six-month, 6% promissory note to First National Bank under a prearranged short-term line of credit. Interest on the note is payable at maturity. Each firm has a December 31 year end. 1. Prepare the journal entries on November 1, 2018 to record (a) the notes payable for Aerospace Engineering and (b) the notes receivable for First National Bank. 2. Record the adjusting entries on December 31, 2018 for (a) Aerospace Engineering and (b) First National Bank. 3. Prepare the journal entries on April 30, 2019 to record payment of (a) the notes payable for Aerospace Engineering and (b) the notes receivable for First National Bank.

An employer who is considering hiring eva has asked donna, eva’s former supervisor, for a report on eva. in truth, eva’s work for donna has been only average. however, eva is donna’s friend, and donna knows that eva probably will not get the job if she says anything negative about eva, and donna knows that eva desperately needs the job. further, donna knows that if the situation were reversed, she would not want eva to mention her deficiencies. nevertheless, it has been donna’s policy to reveal the deficiencies of employees when she has been asked for references by employers, and she knows that some of eva’s faults may be bothersome to this particular employer. finally, this employer has leveled with donna in the past when donna has asked for a report on people who have worked for him. should donna reveal deficiencies in eva’s past performance? (remember to use one of the three moral theories acceptable for this test to solve this dilemma. any discussion of any personal opinion, religious perspective, or theory other than the moral theories acceptable for this test will result in a score of "0" for this question.)

Is exploiting a distinctive competence or improving efficiency for competitive advantage. (a) cooptation (b) coalition (c) competitive intelligence (d) competitive aggression (e) smoothing

Determine the hrm’s role in the performance management process and explain how to ensure the process aligns with the organization’s strategic plan.