人力资源管理对社会服务机构而言是十分重要的，社会服务机构推进人力资源管理对服务使用者而言的意义是（）。

A.更好的满足需求，提高服务质量

B.激发员工潜能

C.增进员工间的参与感、归属感，进而达到自我实现

D.有助于组织凝聚力形成和组织创新，使机构能够应付日趋激烈的服务竞争

(b) (i) Compute the income tax payable by/refundable to Keith and Niamh for the year 2009, on the basis that they avail of the maximum relief available for Keith’s losses;Note: In 2009 the Trade union subscription tax credit is €70. (12 marks)(ii) Explain why it would have been more tax efficient to have restricted the 2009 claim for loss relief. (2 marks)