As the newly hired human resources (HR) manager for a jewelry store, you have placed your initial focus on the areas of staffing and training development. During your organizational analysis, you discovered the following with regard to staffing and training:Line managers are currently handling the recruiting and staffing functions. Each manager tends to follow different hiring practices. Some of the managers are reluctant to hand over the hiring of their staff to the HR department. Other managers feel burdened with the staffing responsibilities and are anxious to turn it over as quickly as possible. No job descriptions exist within the organization.Upon hire, employees are given a 2-hour orientation session focusing on department policy and procedure. There is no additional training given, but rather, it is on the job training and learn as you go. There are no formal training classes and no management training programs.You would like to obtain feedback from the line managers prior to making a presentation to the chief executive officer (CEO). Taking the above conditions into consideration, address the following questions in a presentation that you will deliver to a team of three to four line managers:Staffing Function:What are your preliminary recommendations with regard to centralizing the staffing function under the HR umbrella?What will the new process look like?With regard to this new staffing strategy, what challenges do you anticipate, and what is your plan to overcome those challenges?How can you position this to demonstrate how this will impact the performance efforts of the organization?What results do you anticipate?Training and Development Function:With regard to the training/development function, what preliminary recommendations would you make?What challenges do you anticipate with this new employee development strategy, and what is your plan to overcome those challenges?How can you position this decision to the CEO to demonstrate how this will impact the performance efforts of the organization?What results do you anticipate?Note: You are required to use a minimum of 2 scholarly references in your research. Ensure that citations and references are formatted in compliance with APA style.Please submit your assignment.5-7 PowerPoint slide with 200-250 word speaker note

Option #1: Earnings and ProfitsJack is the only shareholder of XYZ Corporation. At year-end, XYZ had $200 of current year earnings and profits and $600 of accumulated earnings and profits. If XYZ distributes cash of $200 to Jack, what is Jack’s tax liability on the dividend, if any? Assume Jack has a basis of $10 in XYZ shares. How does this result change if XYZ only has $50 of current earnings and profits and $100 of accumulated earnings and profits?Clearly identify the requirements being addressed. Show all calculations within the cells of an Excel spreadsheet. This means that you must use formulas and links so that the thought process can be examined. Make effective use of comments to convey your thought process as well. No hard coding of solutions. Submit a single MS Excel file for grading.