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IMO-A

Understanding the Passage:

o In Jan last Year, Wisdom Inv. decided to split further its categories of investments.
o This was done to encourage analytics identify & exploit trends in each categories.
o The stakeholders are doubtful if this approach really benefited the organisation.
o Analysis suggest that the organisation has benefited. Though Man-hour spent increased, returns on investment was significantly higher (that lead to greater investments in-turn and stronger brand value)
o Conclusion: Approach Pros (advantages/benefits) > Cons (disadvantages/loss)

BF 1 Wisdom Investments decided to further break each of its 12 categories of investment into 3 and encouraged its analysts to identify and exploit trends in each of the now 36 categories.
BF 2 the new approach has benefited the organization

BF Analysis: So as per our understanding of passage, The first BF is a finding (Split & Identify/exploit trends for benefit), and the argument is trying to ascertain the implication of a finding (whether Inv. split into further categories was beneficial/not), and the second BF (the new approach has benefited the organization) is a subset for the conclusion that states that the organisation has benefited more than it lost.

Answer choice analysis:
As per analysis, A, B, E are the contenders as the first BF is a finding.

A. The first is a finding the implications of which the argument seeks to evaluate; the second identifies the content of the conclusion of the argument.-----Correct-----The first BF (Split- identify & exploit trend) is a finding the implication (Beneficial/Not- for org.) of which argument seek to evaluate. he Second BF (Org. benefited) is a part/content of the conclusion that states Pros (Advt./Benefits) > Cons (Disadvt./loss) for the organisation

B. The first is a finding the implications of which the argument seeks to evaluate; the second calls the conclusion of the argument into question.-----Incorrect-----First Bf is finding (Ok) implication (Benefit/loss) of which argument seek to evaluate, however second BF (the new approach has benefited the organization) not questions the conclusion. it is rather a content of the conclusion which is Pros (Advt./Benefits) > Cons (Disadvt./loss) for the organisation.

C. The first identifies the content of the conclusion of the argument; the second provides support for that conclusion-----Incorrect-----The fist BF is a finding the implication (Benefited/Not) of which provide content to make conclusion. Second BF states the company has benefited but no comparison whether the benefits were more than losses, so not support the conclusion pros > cons.

D. The first provides support for the conclusion of the argument; the second calls that conclusion into question.-----Incorrect-----The implication(Benefited/Not) of first BF provides support for the conclusion and not the finding itself. 'Whether' is not a part of BF2 so it doesn't question the conclusion. Also second BF is just one part (benefit) of the conclusion.

E. The first is a finding the implications of which the argument seeks to evaluate; the second calls the finding into question.-----Incorrect-----The first BF , a finding implication which argument seeks to establish, is ok here. the second BF not questions anything- 'whether' not a part of this BF (Let assume even if it questions, then that will be the implication of the finding and not the finding itself)
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First thing to do in BF questions is to identify author's conclusion. Then, we need to identify what role do BF sentences play towards that conclusion.
But first let's breakdown the argument:
Wisdom company divided each of its investment category into 3, so out of 12 categories, Wisdom got 36 (first BF). Shareholders wondered if such decision is for the good of the company (second BF). Although the company spent many hours on research, it was able to increase returns for investors. Therefore, the benefits of the approach outweighs the costs (conclusion).
Conclusion: "the pros of the approach clearly outweigh its cons."
1st BF: Wisdom Investments decided to further break each of its 12 categories of investment into 3 and encouraged its analysts to identify and exploit trends in each of the now 36 categories - the argument evaluates if this BF sentence led to some benefits for the company.
2nd BF: the new approach has benefited the organization - supports the conclusion.
Now, let's jump on to the choices.

A. The first is a finding the implications of which the argument seeks to evaluate; the second identifies the content of the conclusion of the argument. - yes, the first is true. The argument tries to evaluate if division brought positive results for the company. The second is true also because it identifies the content of the argument. That is the conclusion will support the second BF. So far so good. Keep A

B. The first is a finding the implications of which the argument seeks to evaluate; the second calls the conclusion of the argument into question. - almost perfect, but the second BF is wrong because the second one does not call the conclusion into question but instead conclusion supports the second BF. Eliminate

C. The first identifies the content of the conclusion of the argument; the second provides support for that conclusion. - both are wrong. First BF does not identify the content of the conclusion, it is the job of the second BF. Moreover, second BF does not provide support for the conclusion, instead the conclusion supports the second BF. Eliminate

D. The first provides support for the conclusion of the argument; the second calls that conclusion into question. -The second is wrong because it does not doubt the conclusion and says that company received no benefit from the division of categories of investment. Also, the conclusion supports the second BF. Eliminate

E. The first is a finding the implications of which the argument seeks to evaluate; the second calls the finding into question. - although the first is correct, the second one is not. Second one does not oppose the conclusion. Conclusion supports the second BF, which in turn turns out to be correct [the approach benefited the company] Eliminate

We were able to eliminate all but A, which is our answer.
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