...Task 1 : Examining the data provided by financial and management accounting: Firstly to examine the data provided by both financial and management accountants..I am going to mention some theory with regards to legal issues, focus time dimension (points 1,2 and 3) in relation to the product Lilywhite. Than going to mention the marginal and absorption costing with figures from the table provided in the case study and the reason for underabsorption with a bit of calculations. Next, for decison whether to continue the production of lilywhite (point 5) Have no idea wht abt other financial factors..enlighten me Mr. Kingsley LU... Legal issues – Compulsary financial accounts, optional management accounts (drury p.7) Focus - Financial accounts focus on whole business, management accounts on particular parts of business eg. Cost and profitability of products. (drury p.7) Time dimension – financial accounting provides data for past information, management accounting guides or directs for future decisions (drury p.7) Marginal (variable) costing and absorption costing approaches However, ASC forces to use Absorption costing asmentioned in drury p.230. In Absorption costing, fixed cost per unit and variable cost per unit are included in the production costs, where as in Marginal costing only variable cost is included and the Fixed cost is deducted separately. Under absorbed... Variable costing provides more...
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...BOOK Arguably, New Federalism paved the way toward yet another phase, which has come to be referred to as the era of unfunded mandates. An unfunded mandate works very similarly to Creative Federalism. The national government decides it wants to create a program and then expects the states to comply, but in this case it does not provide the states with the needed funding. The states are then forced to pay for nationally mandated programs on their own. Another example of an unfunded mandate is No Child Left Behind, a law passed by Congress in 2002 that requires schools to meet certain educational outcomes, as usually demonstrated through standardized tests. The law expanded the federal government's role in education, which had traditionally been a state function. The law also requires states to demonstrate academic progress in their schools; provide the federal government with a range of information (a report card) on things like student achievement and performance by school districts; ensure that teachers meet minimum qualifications; and annually test students in grades three through eight in English and mathematics (with other subjects to be added later). The issue of unfunded mandates has been a contentious one. Critics claim that it forces states to spend money they do not have. They also claim that it forces them to pursue policies they do not necessarily agree with or at least do not consider a priority. To this extent, it distorts their priorities As an example, nowhere...
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...Kotter (1995) gives us an eight stage change process to guarantee success of any degree. These originating an insight of necessarily, creating the guiding alliance , developing a vision and strategy, communicating the altered vision, enable broad-based action, inaugurate short-term wins, combine gains and producing more change and secure new approaches in the civilization.. Each of these stages is correlate with errors often made during conversion. and direct how crucial to effectively respond to and deal with them. The first four stages play an crucial role in easing into actual situations, while the next three introduce new roles and the last stage drives the actual change and aids in making it stick. It is crucial that these steps are trained cautiously and in order to create effective changes in an institution. The first to discuss is Kodak’s development into the digital technology era. The Kotter’s error that relates to them most is, “failing to create short-term wins”. Kodak conclude they were making the correct decision, a big goal, connect with restricted outline is a formula for disaster. Nevertheless by not carry out a series of short-terms success, the staff and investors were both left to doubt what is looked upon as success. If those standards had been set the concern from both of the foregoing parties could have been stopped or countermand altogether. The second important error was made by McDonalds. I concluded the Kotter’s error that...
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...WHAT BUSINESS IS THIS OF OURS? The following case describes a problem at quality engineering, a medium-sized company located in Denver, Colorado. The case is based on a real situation at quality, although the name of the supplier in question has been changed. You will use this case to think about the human communication process and to begin to understand the concept of organizational communication. John and Mary were the only two buyers in the purchasing department of quality engineering. Both had been with the company for several years and were experienced in handling purchases for the manufacturing, research, finance, and marketing areas of quality. Mary typically handled purchases for the manufacturing and research areas, and john was the principal buyer for the rest of the organization. At times their individual workloads required that they cross departments and help each other. Their boss, Mike Anderson, the accountant for quality, believed they were the best purchasing team with whom he had ever worked. He was proud of their efforts and willingness to cooperate with each other. He frequently commented to quality management that John and Mary made money for the company by getting the best possible prices for goods and services. Mike was surprised and concerned to overhear John and Mary in a heated discussion. John: I can’t believe you are still using Anderson printing as one of our suppliers. I told you last month that their last two orders for my groups were...
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...Help Text leaflet for form TIER 4 (G) version 04/11 APPLICATION FOR A GRANT OF LEAVE AND BIOMETRIC IMMIGRATION DOCUMENT UNDER TIER 4 (GENERAL) STUDENT - MAIN APPLICANT HELP TExT This help text leaflet is for use with the Tier 4 (General) student application form for students who are already in the United Kingdom. The application form is available from our website: http://www.ukba.homeoffice.gov.uk. Please check that this is the current form and leaflet for use on the date that you apply. This help text leaflet is for use with the application form specified for applications made on or after 6 April 2011 Tier 4 (General) aPPlicaTion Form - HelP TeXT leaFleT contents Tier 4 (General) Student Help Text ......................................................................4 Who should apply using this form? ......................................................................................... 4 Submitting a valid application ................................................................................................. 4 What is the fee for the application? ........................................................................................ 5 How can you pay? ................................................................................................................. 5 Dependants ............................................................................................................................ 5 claiming Points on an application ...............
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...The Influence of Music on Self and Society - Values in Music in Eastern and Western Cultures David Eaton July, 2003 Throughout history the unspoken but highly evocative language of music has exerted powerful influences on individuals and societies alike. Felix Mendelssohn once remarked that music is more specific about what it expresses than words written about those expressions could ever be. That music has the power to express, convey and illicit powerful emotions is without question, however the issue of music's moral and ethical power, and how that power affects individuals and societies, is one that receives too little attention in our post-modern world. Ancient cultures held strong beliefs in the moral and ethical power of music and as such it was imperative for artists within those cultures to exercise a certain moral and ethical responsibility in their creative endeavors. As a professional musician for over thirty years I concur with that premise and it is primarily from the axiological, rather than a theoretical or aesthetic viewpoint that I approach this discourse. The responsibility of artists to the social environment in which they live and work is something that I have always had strong sentiments. As we now find ourselves beginning a new millennium, questions with regards to music's origins, its spiritual, religious and mystical properties, its moral and ethical power, its transcendent qualities, the role of the arts and artists and the importance of art in general...
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...www.prozhe.com بررسی ارتباط میان مدیریت تحول ، تکنولوژی اطلاعات و کسب وکار چکيده شايد مهم ترين و مشکل ترين فرايند در هر سازمان ايجاد تحول و تغيير در سازمان باشد چرا که در محيط متغير امروزي سازمان ها بايستي با توجه به تغييرات محيط متحول شده و از خود واکنش نشان دهند در غير اين صورت در ورطه نابودي قرار مي گيرند. با توجه به اهميت تغيير در تحول سازمان به ويژه در زمينه کسب و کار در مقاله حاضر تلاش مي شود تا به بررسي تاثير مديريت تحول بر فناوري اطلاعات و کسب وکار پرداخته شود و بدين منظور ابتدا مديريت تغيير و تحول تعريف شده ،مدل هاي مربوطه ارائه گرديده و علل مقاومت در مقابل تغيير و تحول بررسي مي گردد و در پايان رابطه بين مديريت تحول و کسب و کار و فناوري اطلاعات با ارائه يک مدل توضيح داده شده است. کلمات کلیدی: مدیریت تحول،تکنولوژی اطلاعات،کسب و کار، فرایند تغییر مقدمه در زمان کنوني سازمان ها به صورت فزاينده اي با محيط پويا و در حال تغيير روبه رو هستند و مجبور شدند که خود را با اين عوامل محيطي وفق دهند. تکنولوژي موجب تغيير کارها و سازمان ها شده است. براي مثال به جاي سرپرستي مستقيم ، کارها به وسيله کامپيوتر کنترل مي شود که در نتيجه باعث گرديده تا حوزه کنترل مديران گسترش يابد و سازمان ها در سطح افقي گسترده تر شوند. تکنولوژي پيشرفته اطلاعاتي باعث شده است که سازمان ها به گونه اي در حال آماده باش باشند. بطور کلي تغييرات سازماني در دو دسته صورت مي گيرد: • تغييرات برنامه ريزي شده • تغييرات برنامه ريزي نشده بسياري از سازمان ها پديده تغيير را يک رويداد تصادفي مي دانند ولي تغيير فرايندي است که آگاهانه و از قبل برنامه ريزي شده مي باشد. بنابراين هدف اين مقاله...
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...SPECIFIC SITE DUTIES Morning Guard: Commencing around 0250hrs. Rostered hours – 0300hrs to 1130hrs ½ Hour meal at approximately 0830hrs. Off duty 1130hrs after change over and briefing oncoming guard. Unlock and re-lock main gates on entry, unlock gatehouse, sign on in log book and time sheet. Ring mobile night guard let him know you are on site, ring SMC, and let them know you are on site, getting the name of the operator and logging it, disarm alarms in both Warehouse and Administration, (either set of two panels is all that is necessary). Turn all lights on as instructed, commence internal and patrol, unlock side gates and open, unlock manual lock on front sliding doors to reception. (Await Duty Manager to arrive.) When above is completed re-open main gates, (one needs to be secured open with small chain) meet and greet staff (from approximately 0400hrs on) and commence logging trucks, Toll Fast vehicles and couriers etc. Log all casual, contractor and staff, who need access cards in register, remember to issue correct card, ie: warehouse/casual card – admin/staff card/Contractors. All staff, visitor and contractor vehicles are to be searched on leaving the site ie. Boot and wheel well, glove box, consol and behind front seats. Note: This applies to all staff. Random ID checks at least once a week if possible. Bag searches when possible of outgoing staff. NOTE: DEFINATELY NO DELIVERY TRUCKS BEFORE 0700hrs ARE PERMITTED PAST SIDE GATES...
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...IMPACT: International Journal of Research in Business Management (IMPACT: IJRBM) ISSN(E): 2321-886X; ISSN(P): 2347-4572 Vol. 2, Issue 2, Feb 2014, 23-32 © Impact Journals THE IMPACT OF UNCONVENTIONAL MEDIA ON RURAL MASSES SWATI PRIYA1 & POOJA BHATIA2 1 Senior Lecturer, Department of Humanities, Babu Banarsi Das National Institute of Technology and Management, Lucknow, Uttar Pradesh, India 2 Professor and Head, Department of MBA, Babu Banarsi Das National Institute of Technology and Management, Lucknow, Uttar Pradesh, India ABSTRACT The paper discusses the impact of unconventional media on the buying behavior of rural consumers. It also studies the problems and challenges of rural communication in rural Uttar Pradesh and highlights the relevance of non conventional media in rural markets. Non conventional media are effective tools for raising hype about new products or for re-launching existing products. This is particularly true in the case of FMCG products, where the hype generated can propel sales volumes, provided the advertising campaign is appealing and is backed by a good distribution system. The paper elucidates the fall outs of conventional media by highlighting some national advertisement campaigns carried out by corporate giants to communicate with the target audience in rural markets. The authors take up the empirical views in highlighting the relevance of non conventional media by analyzing the national campaigns from secondary data sources. KEYWORDS:...
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...Journal of Applied Psychology 2008, Vol. 93, No. 2, 453– 462 Copyright 2008 by the American Psychological Association 0021-9010/08/$12.00 DOI: 10.1037/0021-9010.93.2.453 Employee Resistance to Organizational Change: Managerial Influence Tactics and Leader–Member Exchange Stacie A. Furst University of Cincinnati Daniel M. Cable The University of North Carolina at Chapel Hill The authors explored the relationship between managerial influence tactics and employee resistance to organizational change. Using attribution theory, the authors developed a series of hypotheses concerning the effects of influence tactics on employee resistance to change and the ways in which these relationships are moderated by leader–member exchange. Results, which are based on multisource data, suggest that employee resistance reflects both the type of influence a manager uses and the strength of leader–member exchange. Keywords: organizational change, influence tactics, leader–member exchange, attribution theory Organizations are cooperative systems that rely on the willingness of members to behave in ways that support the organization (Barnard, 1938). However, people’s personal goals often differ from those of the organization, and a primary responsibility of managers is to persuade members to direct their efforts toward organizational goals (Cyert & March, 1963). The importance of employee cooperation may be particularly salient during organizational change—when an organization sets...
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...Week-5 assignment Lakisia Judith Smith 275/Sci-Environmental Science December15,2014 week-5 assignment Sulfuric acid usually is what we call acid rain. They are mixed together by nitric acids delivered from the atmosphere which is connected to the earth’s precipitation cycle and it is another way to refer to acidic materials that are dry.When dioxide,nitrogen,and sulfur react towards wetness and variety of other things inside of our earth’s atmosphere things may change. We know that natural components for these substances and manmade things like power plants of coal exist and rain that has acid in it is considered dangerous because of fication that has acid from rivers,dirt and lakes goes past the tolerance dimension of animals and plants.The erosion of manmade things gets effected by acid rain. There are also truths that support and state that the form of rain that has acid in it affects human beings also. The way this affects us is because of the fact that there are so many pollutants in the rain every time we breathe this in our lungs it results in humans having a great amount of upper respiratory health problems that are dangerous. These kind of pollutants are present in spaces in the home making a variety of amount of problems occur like people dying early and some people start having asthma. Discuss the effort to mitigate the effects of acid rain and indoor pollution: In a world that is changing constantly on a daily,weekly, and monthly basis there are many different...
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...MGMT1120 MIDTERM STUDY GUIDE Your midterm exam will involve the following chapters from your textbook: 1, 2, 3, 4, 5, 6, 7, and 13. Please check the “Textbook Course Material” document on Moodle for the exact pages covered in each chapter. Concepts to cover when studying: 1. What is a Manager? a. Levels of Management b. Managerial Performance c. Upside-down Pyramid 2. What is Intellectual Capital? 3. What is Workforce Diversity and what are its components? 4. What is an Organization and how can it be considered an Open System? d. Public Organizations vs. Not-For-Profit Organizations 5. How do Efficiency and Effectiveness impact the productivity of an organization? 6. What are the organizational trends and transitions that are relevant to your study of management? 7. CREST! 8. Who are Stakeholders and why are they important to managers? 9. What is Competitive Advantage, how can it be achieved and why is it important? 10. What is Environmental Uncertainty and why do managers want to avoid this? 11. Organizational Effectiveness – what is this and what are the ways it can be viewed and analyzed? 12. What are the Four Functions of Management? (Hint: POLC) 13. What are the 10 Managerial Roles? 14. What are the 3 Essential Managerial Skills and why are they important? e. How does a manager develop Managerial Competencies? 15. What is Quantitative Analysis and why do managers...
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...Operations Management Assignment # 2 Case no 1 The Central Evaluation Unit * Question: Create a Process Map of the new applications * * No No yes yes Question: Calculate the cycle time of the new process We know the unit operated 5 days/35 hours per week = 7 hours per day and Turnaround of 1 application (from receipt of the application to the applicant being informed) = 36 days. So, the Throughput time: 36days x 7hours/day = 252 hours and Work in Process: 600 applications (in receipt tray) + 220(in checkers tray) + 130(code tray) + 130(secretary’s tray) + 130(auditor’s tray) = 1210 application. So, the cycle time is 252 hours / 1210 applications = 0.208hours which is equal to 12 min and 29 seconds. Question: Explain why it is difficult to locate an individual file Information of each application is being coded into the information system only once during the entire process and it was not being updated with the current status of application because all the other process was done manually. So in order to find an individual file they need to check through five different departments. * Problems: * Feedback was poor * Risk was involved * Time was being taken in order to give final answers * Declining of five percent in number of application received * Employees were not motivated * Collect missed information Question: What suggestions would you make to Veronique to improve her process? The process should be computerized...
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...International Business Mechanisms that regulate international trade Free trade-Free trade is a policy which a government does not discriminate imports or exports of certain products between countries. According to the law free trade enables countries to trade freely between them of goods and services. The concept of free trade is a factor to the aspect of globalization. Barriers to trade Trade barriers- Trade barriers are imposed government restrictions on international trade. These barriers can be seen in forms of: -Tariffs -Import/Export licenses -Subsidies -Embargoes Economic alliances such as the EU are crucial to building a strong force of economic financial statuses for both people and countries. For example: Because the UK are importing chocolate from Belgium it means that people are more willing to spend money on chocolates as there are more types of chocolates available to them. As well as making customers potentially spend more money on products from different countries, companies who import these products have to pay a certain amount of tax to the government for its trading activities, and as a result that’s the reason why for example: American sweets are more expensive. Companies raise the price of their products in order to cover up for the transportation of the product and the taxes imposed by the government on the product. For Volkswagen because they operate in multiple countries it means that they are able...
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