1. Imagine you must fire an employee. What effect might the dismissal have on remaining employees? Explain how you would tell the employee and other subordinates. 2. Explain the importance of human resource management, and describe current issues in managing human resources, outline the steps in selecting and appraising employees, and describe the ways employees can move through a company.
3. Industrial B2B companies sell goods such as steel, lumber, computers, engines, parts, and supplies to other companies. Please find information about one such company. Please share the name of the company and what types of organizations buy their products? What kinds of sales and marketing strategies would these industrial companies need to use?

Martinez company has the following two temporary differences between its income tax expense and income taxes payable. 2017 2018 2019 pretax financial income $873,000 $866,000 $947,000 (2017' 2018, 2019) excess depreciation expense on tax return (29,400 ) (39,000 ) (9,600 ) (2017' 2018, 2019) excess warranty expense in financial income 20,000 9,900 8,300 (2017' 2018, 2019) taxable income $863,600 $836,900 $945,700(2017' 2018, 2019) the income tax rate for all years is 40%. instructions: a. prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017, 2018, and 2019. b. assuming there were no temporary differences prior to 2016, indicate how deferred taxes will be reported on the 2016 balance sheet. button's warranty is for 12 months. c. prepare the income tax expense section of the income statement for 2017, beginning with the line, "pretax financial income."