...ПРОБЛЕМИ ЕКОНОМІЧНОГО АНАЛІЗУ ЕФЕКТИВНОТІ ВИКОРИСТАННЯ РЕСУРСІВ ПІДПРИЄМСТВА Забезпечення ефективного функціонування підприємства потребує економічно обґрунтованого управління його діяльністю. Науковою базою для прийняття компетентних управлінських рішень неодмінно слід вважати комплексний економічний аналіз фінансово-господарської діяльності суб’єкта господарювання. Важливою складовою частиною такого аналізу безумовно є аналіз ефективності використання ресурсів підприємства. Проблема раціонального управління ресурсами підприємств існувала завжди і сьогодні залишається однією з ключових як у світовій, так і у вітчизняний науці. Можливість комбінування незалежних один від одного ресурсів з наданням їм різної питомої ваги у цих комбінаціях, а також обмеженість економічних ресурсів ще більшою мірою підвищує значення їх аналізу. Ресурси – фактори, що використовуються для виробництва економічних благ. В економічній літературі можна зустріти укрупнену класифікацію ресурсів відповідно до різних підходів. Так, ресурси поділяють на матеріально-речові та людські, на фінансові та виробничі, або на первинні та вторинні. Проте розгляд підприємства як сукупності елементів дозволяє виділити його основні ресурси, тобто засоби, що забезпечують стабільність його роботи як суб’єкта господарювання. Таким чином, до основних ресурсів підприємства доцільно віднести: * трудові ресурси; * матеріально-речові (основні виробничі фонди та оборотні ...
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...Daniel worked in the accounting department of Lynchberg Manufacturing. Daniels was recently asked to prepare a sales budget for the year 2011. He conducted a thorough analysis and came out with projected sales of 250,000 units of product. That represents a 25 percent increase over 2010. But after some time he found that he had made some mistake in his report. The report had indirect effect on the demand and sales of the product and also the hiring of the employees. He was in making a decision to tell his superior authority about the mistake. But his friend suggested not telling as it may risk his job. After listening to him his decision got bias. But in my opinion an employee should immediately report and error when it is discovered. All employees, especially employees who are burdened with the task of making projections which may impact the future of the company must act with integrity. Small-business investors and leaders consistently rely on the ethical collection and delivery of financial information. “According to Mintz, “Integrity is a fundamental trait of character that enables a CPA to withstand client and competitive pressures that might otherwise lead to the subordination of judgment.” The priority must be based on the professional responsibilities first rather than looking at the personal interest first. What if the mistake is caught and then there will be no job rather than except the mistake and tell the superior authority there might be chance that the superior...
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...ACCOUNTING 4600 FALL 2013 ETHICS ASSIGNMENT 2 CARIBBBEAN BREWERS: TRANSFER PRICING, ETHICS AND GOVERNANCE Page set up: One inch margins, Times New Roman 12 point font. Double spaced. Two pages. As future professional accountants, you must possess excellent written communication skills if you are to be successful. Therefore, we have adopted the “Fatal Flaws” approach in grading written assignments in this course. See the Fatal Flaw” policy below. In your essay, you should address the following. This does not mean answer the questions as separate items. They should be woven into a well written narrative. 1. What is the main issue? 2. Why is it an issue? 3. Which part of the conceptual framework is applicable to this situation? 4. Do the cost allocation and pricing policies make sense? 5. What is the impact of the pricing and cost allocation system on the financial statements? 6. Who are the stakeholders? 7. Which, if any, stakeholders are impacted? 8. Who is the CEO responsible to? 9. What should the CEO report to the Board of Directors? “FATAL ERROR LIST” ------------------------------------------------- D.J. Eder, Ph.D. In an effort to assist with enhancing your writing skills, the School of Accountancy has adopted the “Fatal Error” policy in its curriculum. This listing was derived from the accreditation experts; the policy allows for making writing development a priority in your learning. Learning to avoid the...
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...Dedicated to all my Fellow Students 1 Ans :- An employee should immediately report and error when it is discovered. All employees, especially employees who are burdened with the task of making projections which may impact the future of the company must act with integrity. “According to Mintz, “Integrity is a fundamental trait of character that enables a CPA to withstand client and competitive pressures that might otherwise lead to the subordination of judgment.” A person of integrity will act out of moral principle and not expediency. That person will do what is right even if it means the loss of a job or client. In accounting, the public interest (i.e., investors and creditors) always must be placed ahead of the one's own self-interest or the interests of others, including a supervisor or client. (Steven M Mintz 2)” The answer does not change whether it impacts other aspects of operations. Certainly, it is more important to report errors when those errors can impact the company. The integrity of the person making the projection affects the overall reputation and trustworthiness of the individual, the department and the firm as a whole. If the belief develops that a person is making poor projections or covering up errors, even small or non-consequential errors their future projections may be ignored or discounted due to this lack of integrity. 2 Ans :- Employees may be hired or laid off due to Daniels projections. In fact those people hired to meet the expectant work load...
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...Influence of time pressure on aircraft maintenance errors TAKAHIRO SUZUKI, TERRY L. VON THADEN, WILLIAM D. GEIBEL University of Illinois at Urbana Champaign Introduction Even though proper maintenance is crucial for aviation safety, tracing the effect that human error in maintenance operations has on accidents and incidents remains a difficult task. According to a UK Civil Aviation Authority study (2003), maintenance and inspection deficiencies ranked fourth (12%) as a factor in aviation accidents overall. Other studies have described that as technology has improved, aviation accidents attributed to mechanical failures alone have decreased, yet those attributed to human error have not shown the same reduction (Wiegmann & Shappell, 2003). Aircraft maintenance requires high reliability and is an important concern in the human factors realm for several reasons. On the one hand, automation, which has reduced flight crew workload, does not apply in maintenance operations (Reason & Hobbs, 2003). On the other hand, maintenance tasks generally access critical areas where human errors lead to serious consequences (Reason, 1997). From a human factors perspective, in the current competitive environment of commercial aviation, occupational opportunities relating to aircraft maintenance technicians (AMTs) are declining. While oil prices soar, fares remain low due to competition (Bond, 2008). Employing fewer technicians and making turnaround at the airport gate shorter are...
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...MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the question. 1) Which of the following is an advantage of seniority pay systems? 1) _______ A) they reward exemplary performance B) they encourage employees to continue to increase their skillsets C) they reward employees on an objective basis D) they help to promote product quality 2) This term refers to a difference between the output of a human judgment processes and that of an objective, accurate assessment. This difference could be due to bias, prejudice, or other subjective, extraneous influences. 2) _______ A) content validity B) a first-impression effect C) rating error D) the performance appraisal process 3) In 2009, employees were expected to earn average merit increases of what percent? 3) _______ A) 8.3% B) 2.9% C) 5.2% D) 1.3% 4) Management by objective is part of which type of performance appraisal system? 4) _______ A) behavioral observation scale B) behaviorally-anchored rating scale C) goal-oriented system D) trait system 5) This occurs when a rater generalizes good performance behavior in one aspect of the job to all aspects of the job. 5) _______ A) negative halo effect B) positive halo effect C) first-impression effect D) similar-to-me effect 6) Which comparison system requires...
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...Billing and coding errors, the causes for billing and coding errors are incorrect dates; this can cause patient information to be billed or sent to the insurance provider to soon or may be late. Double billing happens more often than not. It is sad that it has to happen this way; I believe it is caused by computer errors or misplaced information. If double billing occurs you can credit the doubled amount back to the patient if the patient has paid both amounts. There are also typos that can happen that can happen on a patient’s bill and may cause issues for the insurance carriers, the payers or the patients. The solutions to these billing and coding errors. If the errors occur on your bill, patients can review their billing statements and contact their doctor office. Or they can send a written response asking for the proper information. For typos they can call and provide the correct information and hopefully get a good response from the receptionist. If billed twice for the same amounts they can request a credit for the double charge with proof that it had happened. All coding policies come from the proper coding guidelines of the national medical societies. Thousands of coding and billing combinations are used for checking all ...
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...Therefore, it is advisable that students seek for guidance from their instructors or professionals in research papers writing. INRODUCTION Research assignments give you an opportunity to demonstrate practically the skills and knowledge learnt in class. In the effort to give the best in writing research papers, students unconsciously make mistakes. This article highlights common mistakes students make in research paper writing especially in their early days of undertaking research assignments. COMMON ERRORS IN RESEARCH REPORT WRITING Topic selection some students’ select wide topics making it difficult to provide a satisfactory...
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...feedback to pupils provides an opportunity for them to see how the respond given to their works which may be engaging or just being ignored by pupils. However, the teachers may have their own perspectives and beliefs underlying their practices. Therefore, this study aimed to identify the way teachers give written feedback to pupils’ writing, belief of their practices and factors that influencing their belief on practices in written feedback. A number of writing exercise books selected from upper level primary pupils are collected to be analysed and a few follow- up interviews being done to elicit the information data required for the purpose of this study. The results shows that most teachers focus more on the language form, giving uncoded error feedback and less written commentary given in writing. It is assumed that the factors that influence these practices are mainly because of examination culture, the time constraints and the teacher’s personal belief of written feedback. CHAPTER 1 INTRODUCTION 1.0 Introduction Written feedback is a long-standing educational practice that can arguably be linked to almost everything we learn (Evans, Hartshorn, McCollum, & Wolfersberger, 2010; Hattie & Timperley, 2007). According to Hyland & Hyland (2006), teacher written feedback is designed to carry a heavy informational load, offering commentary on the form and content or other aspects of a text to encourage pupils to develop their writing and consolidate learning...
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...NORTHCENTRAL UNIVERSITY ASSIGNMENT COVER SHEET Student: Yvette Davis THIS FORM MUST BE COMPLETELY FILLED IN Follow these procedures: If requested by your instructor, please include an assignment cover sheet. This will become the first page of your assignment. In addition, your assignment header should include your last name, first initial, course code, dash, and assignment number. This should be left justified, with the page number right justified. For example: DavisYBTM7104-6 1 | Academic integrity: All work submitted in each course must be your own original work. This includes all assignments, exams, term papers, and other projects required by your instructor. Knowingly submitting another person’s work as your own, without properly citing the source of the work, is considered plagiarism. This will result in an unsatisfactory grade for the work submitted or for the entire course. It may also result in academic dismissal from the University. | | BTM8104-8 | Dr. Amy Grace Vaughan | | | Statistics I | BTM8104-6 Population in the News | | | ------------------------------------------------- Faculty Use Only ------------------------------------------------- Statistics is used for a variety of things in today’s society. It is used to determine valuable information in reference to information shared through the news as well. In fact, the news topic discussed in this...
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...want to promote electronic health records, Therefore the electronic prescriptions will increasingly be asked. 3) At first my reaction wil be bad because the prescprtion hand does not cost me anything. Fortunately, the application makes life easier for customers and it is safer than hand prescpition and the government pushes to modernized the management of health I'll end to adopt it. Over the cost of the iphone and subscription this aplication offers several advantages including security (greatly reduces errors) ease (easy to use) and effectiveness (prescription sent directly to the pharmacy) for me and customer. 4) The pharmacy will be more reticent in front of this project because the application takes a commission on the sale, which reduces her margin especially as the competition is fierce with the online pharmacy is growing in the market. 5) The application allow to be clearer and avoids the mistakes of understanding and writing, but if the error comes from a wrong manipulation of the doctor the Script Pad is not 100 % safe. The solution is to create a security step in the aplication where the physician must read again his manipulation then aprove it and sign it 6) First we have to try to sign partnership with the government in order...
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...wishes and intentions, making false steps turns out to be inseparable part of our life. Moreover failure is considered to be one of the greatest man’s fears. There is no need to deny the fact that up-to-date life is sure to lay high claims to every person and to enhance the importance of competition. Seeking after perfection and willing to make some favorable impression one, in contrast, grows weaker before failure. Frankly speaking the very point, not to be forgotten, is that perfection exists only in our imagination but not in real life. Thus understanding of such thing can become the only way to accept one’s own and somebody else’s failure. You can’t but take into account that all greatest discoveries happened mostly by trial and error. Society imposes certain conditions, according to what it can result in the fear of misfortune that leads us, in turn, to more sizable blunder. Right for mistake means often the right for some innovation, research, experiment, discovery and progress in some new directions. They say: “Only one is not mistaken, who does nothing”. It’s also worth mentioning that a lot of outstanding personalities also failed and that sometimes few people possessed faith in them. That’s why the main thing to stress is that we should be patient and learn lessons from our failures. Furthermore it is said: “Wise man...
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... Dear Location Managers, Great job on trying to manage the extensive amount of customers. Lei and I have heard that the employees are overwhelmed by the volume of customers. Thanks for noticing and reporting the increase of errors in customer orders. Lei and I have decided to adopt an e-customer order system that will allow customers to input their own orders. This would address the issue of employees being overwhelmed by the increased pace of the workplace. When need to implement Kotter's Eight Steps to Leading Change to reach our goals. We know that making change in technology to automated customer service will be a difficult task but Lei and I are going to be with you the whole step of the way. Our vision is to decrease the number of errors to a minimum while introducing a new system. I will send you a guidance handbook to operate the new system. Cross-training will definitely have to go into effect, the old employees will have to train the new ones. To touch base with the number of errors, I need that number to decrease to one error a day per employee. Since I know that we just got new equipment the monitoring will go in effect next month. To motivate the employees each month I will give a reward to the ones who have limit number of errors. You should let your employees that you are watching them to ask questions if they have a concern. Please try not to intimidate them. It should be praise an reward.I want them to be able to talk to you about any concern. Everyone...
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...Quezon City Polytechnic University 673 Brgy. San Bartolome, Quirino Highway Novaliches, Quezon City The Effects of Social Networking Sites on the Students in Writing Skills A library paper presented to the Faculty of Department of Languages in Partial fulfillment of the Requirements for the course (Writing in Discipline) Submitted to: Ms. Meldred O. Avila Submitted by: Caparas, John Carlo A. Cayanan, Emilinda Gatdula, John Paul B. Legazpi, John Jayson Oseo, Emma Tesorero, Mark Lester Madiam, Erika Malto, Domingo III B March 30,2012 Acknowledgement We are heartily thankful to our Professor, Ms. Meldred O. Avila, whose encouragement, guidance and support from the initial to the final level enabled me to develop an understanding of the subject. Our grateful thanks also go to our friends and classmates of BSIT-1I who give us idea about this program. A big contribution and hard worked from all of you during the four weeks is very great indeed. All projects during the program would be nothing the enthusiasm and imagination from all of you. Besides, this program makes us realized the value of working together as a team and as a new experience in working environment, which challenges us every minute. The whole library paper really brought us together to appreciate the true value of friendship and respect of each other. Also we want to thank www.google.com for giving us resources and information. Lastly, We offer our...
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...Process The claims adjudication process has five steps. The steps are initial processing, automated review, manual review, determination, and payment. In the initial processing paper claims and any paper attachments are stamped with the date and entered into the payer’s computer system, by either data-entry personnel or by scanning them into the system. This process might find problems such as the patient’s name, plan identification number or plan or service code is wrong. The diagnosis code may be incorrect for the date of service or it might be missing altogether, or the gender-specific procedure code is not correct for the patient’s gender. Any claims that have mistakes are rejected. The provider is instructed to correct the errors and re-bill the service. The claim goes through the automated review after the initial process. This review looks at the patient’s time limits for filing claims, referral forms, preauthorization, and the patient’s eligibility benefits. Bundled codes, non-covered services, medical review, concurrent care, utilization review, and duplicate dates of services are also checked for during the automated review. The claim is stopped if problems are found, and the claim is set aside for manual review. During manual review, more information may need to be provided so that the claim process can be finished. An examiner receives the claim, and they can ask the provider for any additional information that is necessary for processing the claim...
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