Ibm realized that national units were not effective in developing human resources, were not aligned with ibm's strategic focus on human resources, and lacked a global approach to hr management. how global versus national should hr management be?

Perez, inc., applies the equity method for its 25 percent investment in senior, inc. during 2018, perez sold goods with a 40 percent gross profit to senior, which sold all of these goods in 2018. how should perez report the effect of the intra-entity sale on its 2018 income statement?