Review the rubric to make sure you understand the criteria for earning your grade.Refer to Chapter 8:Training and Development, Chapter 14: International HRM as well as the articles and video listed in the resources above. Consider your personal knowledge and experience as you facilitate scholarly, well developed responses to the discussion questions.Navigate to the threaded discussion and respond to the following using the same headings as below in your post:Orientation Program: "A well-planned orientation program is essential for all new employees, whether they have experience or not." Explain why you agree or disagree with this statement.Job Instruction Training Sheet: You are to complete a job instruction training sheet. Pick out some task with which you are familiar - on your job preferably (other suggestions include studying for a quiz or a work activity occurring at home). This may be done in a table format or it may be done showing step-by-step graphical instructions. An internet search of for job instruction training sheet for examples. Be sure to include both the step-by-step instructions and any associated key points attributed to each instruction step (the “what” and the “why/how”). Training Development: Describe the pros and cons of the four training steps. What has been your experience with any one or more of these training methods? What is the ADDIE model and how is it used in training and development. Global Training Programs: One reason for implementing global training programs is the need to avoid business losses "due to cultural insensitivity." What is cultural insensitivity, and how might that translate into lost business? What sort of training program would you recommend to avoid such cultural insensitivity?Your initial post is due by the end of the fourth day of the workshop.The initial posting is to be 200-300 words in length and supported by at least two sources properly cited and referenced:(a) the Human Resource Management textbook, and (b) an academic journal article obtained through OCLS.Read and respond to at least two of your classmates' postings and any additional questions posed by the instructor by end of the workshop. Your feedback is to be substantive in nature by evidencing critical thinking.Each response should be 200-300 words in length and include at least the following two sources properly cited and referenced: (a) the Human Resource Management textbook, and (b) an academic journal article obtained through OCLS.. For questions on APA Style, go to OCLS APA Writing Styles Guides.

Assume that a parent company acquires a 70% interest in a subsidiary for a purchase price of $1,078,000. The excess of total fair value of controlling and noncontrolling interests over book value is assigned to; a building (PPE net) that is worth $100,000 more than book value, an unrecorded patent valued at $200,000 and goodwill valued at $300,000. Goodwill is assigned proportionately to the controlling and noncontrolling interests.Submission Requirements:Using the ACT470_Mod03-Option01.xlsx Excel spreadsheet in the Module 3 folder:Prepare the consolidated balance sheet at the date of acquisition by placing the appropriate entries in their respective debit/credit column cells.Indicate, in the blank column cell to the left of the debit and credit column cells if the entry is an [E] or [A] entry.Use Excel formulas to derive the Consolidated column amounts and totals.Using the “Home” key in Excel, go to the “Styles” area and highlight the [E] and [A] entry cells in different shades.Review the grading rubric following this assignment, to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment.