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Fast2test是一个为考生们提供IT认证考试的考古題并能很好地帮助大家的网站。Fast2test通過活用前輩們的經驗將歷年的考試資料編輯起來，製作出了最好的SPHR考古題。考古題裏的資料包含了實際考試中的所有的問題，可以保證你一次就成功。
人力資源專業人員（SPHR）認證考試是一項全球認可的認證，針對掌握人力資源管理戰略和政策制定方面的專業人士。由人力資源認證協會（HRCI）提供，SPHR認證表明個人具備領導人力資源倡議和推動業務成果所需的知識和專業技能。 認證考試針對有四年以上專業級人力資源職位且具有碩士學位或更高學位，或者有至少七年的專業級人力資源職位和學士學位的經驗的資深人力資源專業人士設計。
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通過SPHR認證考試對HR專業人員來說可以改變職業生涯。 它可以打開升職的新機會，增加收入潛力，並在領域內提供成就感和認可。 它還表明了對持續專業發展以及了解行業趨勢和最佳實踐的承諾。
問題 #266
Which of the following occurs when employees stop working and stay in the building?
答案：B
解題說明：
Answer option D is correct.A sit-down strike occurs when employees stop working and stay in the building. This is considered as an unlawful strike.Answer option A is incorrect. A strike occurs when the union decides to stop working.Answer option B is incorrect. A lockout occurs when management shuts down operations to keep the union from working.Answer option C is incorrect. A wildcat strike occurs in violation of a contract clause prohibiting strikes during the term of the contract. Chapter: Employee and Labor Relations Objective: Union Organization
問題 #267
Which of the following occurs when management shuts down operations to keep the union from working?
答案：B
解題說明：
Explanation/Reference:
Answer option C is correct.
A lockout occurs when management shuts down operations to keep the union from working.
Answer option B is incorrect. Involuntary exits is process that occurs due to mergers, outsourcing or changing business needs. It also occurs due to terminations for cause, such as performance problems, etc.
Answer option D is incorrect. Boycotts occur when the union and the employees work together against an employer to express their dissatisfaction with the employer's actions, or to try to force the employer into accepting their demands.
Answer option A is incorrect. A union tries to force an employer who is not involved in a dispute to stop doing business with another employer that is part of a dispute with the union. This practice is known as secondary boycott.
Chapter: Employee and Labor Relations
Objective: Union Organization
問題 #268
Which of the following is an example of an involuntary deduction an employer may be required to retain from an employee's pay?
答案：C
解題說明：
Explanation/Reference:
Answer option A is correct.
A tax levy is an IRS order for an employer to retain funds from an employee's pay for taxes due in addition to current taxes.
A tax levy, under United States Federal law, is an administrative action by the Internal Revenue Service (IRS) under statutory authority, without going to court, to seize property to satisfy a tax liability. The levy includes the power of distraint and seizure "by any means". The general rule is that no court permission is required for the IRS to execute a section 6331 levy.
Answer option B is incorrect. Medicare isn't an involuntary deduction.
Answer option C is incorrect. State income taxes aren't an involuntary deduction.
Answer option D is incorrect. Federal income taxes aren't an involuntary deduction.
Reference: Professional in Human Resources Certification Study Guide, Sybex, ISBN: 978-0-470-43096-5.
Chapter Six: Total Rewards. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN:
978-1-586-44149-4, Section III, The US Body of Knowledge.
Chapter: Compensation and Benefits
Objective: Total Rewards Defined
問題 #269
The Vietnam Era Veterans Readjustment Assistance Act (VEVRAA) requires which of the following?
答案：B
解題說明：
Section: Volume A
Explanation/Reference:
Answer option D is correct.
VEVRAA applies to government contractors and requires that all job openings be listed with state employment agencies except those that will be filled from within, are for senior-level management positions, or will last less than 3 days. See Chapter 4 for more information.
Chapter: Workforce Planning and Employment
Objective: Federal Employment Legislation
問題 #270
Which of the following is an example of a nonqualified deferred-compensation plan?
答案：C
解題說明：
Section: Volume A
Explanation/Reference:
Answer option A is correct.
An excess-deferral plan makes up the difference between what an executive could have contributed to a qualified plan if there had not been a limit on contributions and how much was actually contributed because of the discrimination test required by ERISA. These plans are nonqualified because they are not protected by ERISA; they are limited to a small group of executives or highly compensated employees. A target-benefit plan (B) is a hybrid with elements of defined-benefit and money-purchase plans. A money-purchase plan (C) defers a fixed percentage of employee earnings. A cash-balance plan (D) combines elements of defined-benefit and defined-contribution plans. See Chapter 6 for more information.
Chapter: Compensation and Benefits
Objective: Benefits
問題 #271
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