In July 2018, the Society for Human Resource Management released an article indicating that both talent and immigration experts agree that U. S. immigration policies are making it more difficult for U. S. based employers to fill job openings. Given this description provided from the SHRM article, which functional system within businesses would most be affected by this issue?

1. Marketing
2. Human Resources
3. Accounting
4. Research and Development

2. Human Resources

Explanation:

Human resource is the workforce of the organization, department to manage this workforce is called Human resource management. This department hire and train the talent in the business. The decision regarding the filling the job opening is related to the HRM. Government immigration policies may restrict or allow the people to come in the economy and increase or decrease the amount of talent in the system. This article will directly effect the Human resource department only because they have ultimate responsibility to hire the talent within the organization.

cognitive overload: having a lot on your mind impairs decision-making and tends to result in the simplest, but not necessarily best, option being selected.

empathy gaps: overlooking how you might feel in a different situation can result in unnecessary purchases, such as overbuying when shopping for food on an empty stomach.

optimism and overconfidence: wearing rose-tinted glasses and having unrealistic expectations about the future can affect money management and leave you unprepared for a change in circumstance.

instant gratification: seeking instant gratification drives impulsive spending and can undermine long-term planning and savings.

harmful habits: automatic or mindless behaviour can amplify a poor financial decision as it becomes a recurring event.

social norms: we are heavily influenced by the actions of others; while this can be in certain circumstances, it also contributes to the pressure to keep up with the joneses through conspicuous consumption.

urban company reports the following information regarding its production cost: units produced 37,000 units direct labor $ 30 per unit direct materials $ 35 per unit variable overhead $ 237,000 in total fixed overhead $ 127,000 in total