(a) (i) Empathy: Empathy means looking at things and events from the other’s point of view. It requires that the communicator be intune with communicate. Empathy involves seeing and feeling matters as others see and feel. It enables an executive to be sensitive and sympathetic to the attitudes, expectations and problems of his workers and clients. A person with empathy can be receptive and appreciative of the ideas and opinions of others. Empathy contributes to success of public relations in several ways. It fosters greater understanding and improves relationship with the client. Empathy tells an executive when he should talk and when he should remain silent. It tells when to be firm and when to be restrained. An empathic executive is more accurate in interpreting what a client says or does. 

(ii) Persuasion: Persuasion is an important element of public relations. It is through some kind of communication that persuasion takes place. To persuade means to convince another person of some idea, product, service or institution, to induce a person or group or to do something. A message becomes persuasive when people behave in the source of the message. Messages coming from credible sources are generally accepted without any questions being asked. Reasonable messages presented in an attractive manner tend to be more persuasive. A flexible approach is helpful in persuading others. A sense of human interest is necessary for anyone indulging in persuasion. The speaker has to ensure that people understand, approve and accept him and his words. 

(b) Need and Importance of Training: Training is necessary and useful for a Business enterprise. A trained work force is a very valuable asset to an organisation. For main advantages of training: Increased productivity: Training helps to improve the quantity and quality of work performance. Well-trained employees produce more and better goods. 

1. Better Utilisation or Resources: By training, employees learn new and better methods of doing jobs. They make better use of materials and machinery. As a result, wastage of resources and cost of production are reduced. 

2. Better Safety: Training helps to improve the job knowledge and skills of employees. Trained employees operate machines and equipment more carefully and cause fewer accidents. 

3. Less Supervision: Well-trained employees are less dependent on supervision. They are more disciplined, self-dependent and responsible. Therefore, need and cost of supervision are reduced. 

4. Reduce Turnover and Absenteeism: As trained employees feel more satisfied and interested in jobs, labour turnover and absenteeism are reduced. 

5. Expansion and Growth: With the help of trained staff, an enterprise can expand and grow easily and rapidly. Loss of a few employees does not threaten its survival. Trained employees can adapt more easily to technological advancements and competitive environment. Flexibility of the enterprise is improved. 

(c) Use of Income and Expenditure Accounts: 

1. Income and Expenditure Account shows the surplus or deficit arising from the activities of a non-trading concern during a year. 

2. It shows all items of income and expenditure. With the help of this information, the organisation can take steps to increase income and reduce expenditure. 

3. It serves as the basis for preparing the Balance Sheet of a non-trading organisation. 

4. It fulfils the statutory requirements because non-trading organisation are legally required to prepare it.