...training she had received in-house from myself. Each one is dated 9th, 17th and 26th January 2012 respectively. The three were quite interesting for Leanne, as one was her first ever fitting of a hearing aid, the second was observational on a unique type of specialist hearing aid, and the third was assessing of a patient for hearing aid suitability. It was agreed that these three sessions encompassed all aspects in Audiology she may come across in her future career. For example, she can fit a hearing aid, she can assess a patient and she has learnt that not all fittings are straight forward, for those presenting with a unique problem(s). The end product is patient satisfaction, provide a solution for the patient and to support that in practise. Leanne has come on in leaps and bounds since her early days in the department. She is confident, but finds it difficult to ask questions. However, she does manage talk about things in the appointment through her reflective reporting. This is something I may need to talk with her about when I have the final meeting with her. But I am not overly concerned at this moment in time. The 3 reflective reports that Leanne produces is of good quality, informative and reasonably accurate. It also highlights aspects of training she mentions that we both have undertaken together in the appointment, so I suppose she is reporting her own training and that of mine in her words, that I can use as evidence that can be signed off. Each three reflective...
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...Business combination Name Institution Asset acquisition In asset acquisition the purchasing strategy in which major assets belonging to the company are to be purchased, rather than the shares of the company. This method is most popular used when the company is bankrupt and might have valuable assets which could be used by companies. Asset acquisition method may be also used where the potential target company has an unattractive financing structure, the asset acquisition strategy is also used if the acquire is interested in some assets of that company. Reasons for choosing Asset Acquisition 1. During asset acquisition, a buyer is able to give specifications of the liabilities he is willing to assume .The Company buys stock in a company that have no liabilities left. If the price of an asset exceeds the aggregate tax, the buyer is given a price step-up basis in the assets so as it is the same to the purchase value. 2. Buying assets in a company, the buyer escapes from the problems presented by minor shareholders who refuse to sell the shares they own. 3. Buying a business through asset acquisition is easier and is not complicated from a perspective of securities law because the businesses are normally not required to agree with federal securities rules, laws and their regulations. Possible synergies that could occur 1. Increase and diversify sources of revenue by the acquisition of new and complementary product and service offerings (Revenue Synergies) ...
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...YOUR NEXT QUIZ (ON TUE) WILL BE OVER ACCOUNTS AND NOTES RECEIVABLE AND FIXED ASSETS FOR ACCOUNTS RECEIVABLE: HOW TO CALCULATE AND RECORD BAD DEBTS FROM AN AGING SCHEDULE JOURNAL ENTRY TO FACTOR AN ACCOUNT RECEIVABLE WRITEOFF OF A BAD DEBT FOR NOTES RECEIVABLE KNOW HOW THEY DIFFER FROM ACCOUNTS RECEIVABLE FIXED ASSETS KNOW THAT STRAIGHT LINE, DECLINING BALANCE, MACRS AND UNITS OF ACTIVITY ARE ALL DEPRECIATION METHODS KNOW HOW TO CALCULATE STRAIGHT LINE AND DOUBLE DECLINING BALANCE DEPRECIATION FOR THE FIRST TWO YEARS OF AN ASSET’S LIFE KNOW WHAT BOOK VALUE AND SALVAGE VALLUE MEAN KNOW HOW TO RECORD SALE AND DISPOSAL OF FIXED ASSETS Practice questions for bonus quiz two. The answers are on the pages after the questions. QUESTIONS 1. You have the following accounts on your books just before making adjusting entries at fiscal year end. Accounts receivable Allowance for bad debts 10,000 70 If you estimate bad debts as 2% of Accounts receivable, what will you record as bad debt expense for the year? 2. Refer to the information above in #1. After the adjusting entry, what is the net realizable value (carrying value or book value) of the account receivable? 3. Accounts Receivable is an asset and has a debit balance. The Allowance for Bad Debts is a contra asset account and normally has a credit balance. What transaction can cause the Allowance to temporarily have a debit balance? 4. You have the following accounts on your books...
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...August sun still fire, the back of the summer has faded away, when I turned to look back, only to find that in that just died in summer still have its own shadow. Think of the time internship with his classmates, scenes like echoed in my mind like a movie, comb, just discover oneself originally grown up a lot. The social practice of more than a month, the time is not long, but fruitful, can be said to be confounded. Beijing Kang Yuanyi auspicious trade co., LTD., is the place where I practice, it is a company operating medical equipment. This summer holiday here I work on people skills as well as some simple enterprises had the further understanding. Of course, in addition to technical level, what is more important to society, to have a further understanding of itself. As a is in preparation for the college students one's deceased father grind me, vacation is can let me very directly improve the quality of learning, both in terms of time, or the environment, all gave me a lot of opportunities. Holiday, however, also is the test I will indeed, looking at the classmates all go out to travel, I have been at home but also endorsed, let my in the mind very not taste. Fortunately, at the end of July, my classmates and I went to the Beijing Kang Yuanyi auspicious trade co., LTD., internship, let me add in learning not a dull thing but a different experience. Enrich my holiday at the same time also let me have accumulated more experience. As a layman, know nothing I can say is,...
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...《审计学》练习题 第一章审计概论及第二章审计程序和方法 一、单项选择题 1、审计的对象,可以高度概括为被审计单位的( )。 A、财务收支 B、财务会计资料 C、经济活动 D、经营管理活动 2、以下有关审计方法的表述中,不正确的是( )。 A、风险导向审计是以重大错报风险的识别、评估与应对为重心 B、风险导向审计是以审计风险的防止或发现并纠正为重心 C、制度基础审计是以内部控制为基础的抽样审计为重心 D、账项基础审计是以发现和防止资产负债表错弊为重心 3、以下关于会计师事务所向审计客户提供评估服务的说法中正确的是( )。 A、如果审计客户要求会计师事务所提供评估服务,以帮助其履行纳税申报义务或满足税务筹划目的,并且评估的结果不对财务报表产生直接影响,通常对独立性产生不利影响 B、如果评估服务对会计师事务所发表意见的财务报表具有重大影响,且评估涉及高度的主观性,可采取防范措施将自我评价不利影响降低至可接受的水平 C、在审计客户属于公众利益实体的情况下,如果评估服务单独或累积起来对会计师事务所发表意见的财务报表具有重大影响,可采取防范措施将自我评价不利影响低降至可接受的水平 D、向审计客户提供评估服务可能会产生自我评价对独立性产生的不利影响 4、下列有关审计业务约定书的说法中错误的是( )。 A、审计业务约定书是会计师事务所与被审计单位签订的 B、审计业务约定书的具体内容和格式不会因不同的被审计单位而不同 C、审计业务约定书具有经济合同的性质,它的目的是为了明确约定各方的权利和义务。约定书一经约定各方签字认可,即成为法律上生效的契约,对各方均具有法定约束力 D、会计师事务所承接任何审计业务,均应与被审计单位签订审计业务约定书 5、下列内容中,不应当在审计业务约定书中列示的是( )。 A、解决争议的方法 B、注册会计师不受限制地接触任何与审计有关的记录、文件和所需要的其他信息 C、审计收费,包括收费的计算基础和收费安排 D、被审计单位以前年度接受审计的情况 6、审计业务约定书除基本应该考虑的内容外,根据情况的需要,还应当进行特殊考虑的因素和事项是( )。 A、财务报表审计的目标与范围 B、组成部分管理层相对于母公司的独立程度 C、注册会计师的责任 D、管理层的责任 二、多项选择题 1、下列关于审计方法的表述中,正确的有( )。 A、账项基础审计方法是指以控制测试为基础的抽样审计 B、制度基础审计方法是指以控制测试为基础的抽样审计 C、风险导向审计方法是以审计风险模型为基础进行的审计 D、审计方法从账项基础审计发展到风险导向审计,都是注册会计师为了适应审计环境的变化而作出的调整 2、注册会计师通过执行审计工作对财务报表发表审计意见,注册会计师发表审计意见必须包含的内容有( )。 A、财务报表是否符合适用的会计准则和相关会计制度的规定 B、被审计单位是否存在重大的舞弊和违法行为 C、被审计单位是否具有持续经营的能力 D、财务报表是否在所有重大方面公允地反映被审计单位的财务状况、经营成果和现金流量 本章参考答案 一、单项选择题 1、 【正确答案】 C 【答案解析】 审计对象是指被审计单位的财务收支及其有关的经营管理活动,以及提供这些经济活动信息载体的会计资料和其他资料。注册会计师是通过对审计对象的信息——会计资料和其他资料(经济活动的载体)进行检查,去审计其本质内容——经济活动(财务收支活动及有关经营管理活动)。财务会计资料是记录...
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...Practice final exam/guide PART A: Multiple choice and short answer questions 1) The branch of economics that examines the functioning of individual industries and the behavior of individual decision-making units is a. behavioural economics. b. microeconomics. c. macroeconomics. d. normative economics. 2) You own a DVD of the film 'A Beautiful Mind'. The opportunity cost of watching the DVD the second time a. is zero as you already own the DVD. b. is one-half the cost of the DVD, since this is the second time you have watched it. c. the amount of money you could get from selling the DVD after watching it the first time. d. is the value of the best alternative use of the time you spend watching the DVD on this 3) A new fast-food restaurant offered a free meal (valued at $5) a week for a year to its first 100 customers. Ramona camped out for 48 hours before the opening to be one of the first 100 customers. The cost of the free meal a week for a year for Ramona was: a. zero. b. $260. c. The value of whatever she would have done with those 48 hours. d. The cost is impossible to determine. 4) If the supply curve for a product shifts to the right, which of the following could have caused this shift? a. A rise in wage costs. b. A rise in price of the product. c. An expectation that price will rise in the future. d. An improvement in productivity. 5) The price...
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...1) The objective of every supply chain is to maximize the value generated for the manufacturing component of the supply chain. a) True b) False 2) Activities involved in the Customer Relationship Management (CRM) macro process include c) planning of internal production and storage d) order fulfillment e) marketing f) supply planning g) demand planning. 3) A company's supply chain strategy h) defines the set of customer needs that it seeks to satisfy through its products and services i) specifies the portfolio of new products that it will try to develop j) specifies how the market will be segmented and how the product will be positioned, priced, and promoted k) determines the nature of procurement and transportation of materials as well as manufacture and distribution of the product l) determines how it will obtain and maintain the appropriate set of skills and abilities to meet customer needs 4) The key weakness of the ________ view is that different functions within a firm may have conflicting objectives. m) Intrafunctional scope n) Intraoperation scope o) Interfunctional scope p) Intercompany scope q) None of the above 5) Seasonal inventory is inventory that is built up to counter predictable variability in demand. r) True s) False 6) Which of the following is not a major driver of supply chain performance? ...
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...AMERICAN INTERNATIONAL UNIVERSITY- BANGLADESH | FUNDAMENTALS OF HUMAN RESOURCE MANAGEMENT | Final Project Report | | Fall 2015-16 | 12/13/2015 | | Index Description | Page No | 1. Executive Summary (ALL) | 02 | 2. Business Information (ALL) | 03 | 3. Human Resource Policy & Practices (AK) | 04 | 4. Employee Recruitment (MR & AIZ) | 05 | 5. Employee Selection (AJA) | 06-07 | 6. Training & Developing Employees (AIZ & MR) | 08-09 | 7. Employee Benefits (RI) | 10 | 8. Epilogue (ALL) | 11 | 9. Acknowledgement (ALL) | 11 | N.B. The short form of the names are listed in the index who performed the activities- Mashfiqur Rahman (MR); Atkia Jahanara Alam (AJA); Anatoney Kelly (AK); Rakibul Islam (RI); Ahmed Ishtiaq Zadid (AIZ); All members participation (ALL) Executive Summary ‘beaumonde’ is an Imaginary Bangladeshi private limited company which manufactures women cosmetics and healthcare products. The company has total 800 employees in different levels according to work division & departments. In this report the human resource policy and practices of the company will be illustrated. The human resource functions will be presented & also the process of selection; recruit; training; development & employee benefits...
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...Gender and Health Gender is a crucial element in health inequities as it influences the control men and women have over the determinants of their health, including their economic position and social status, access to resources and treatment in society. Decades of active lobbying by non-governmental organizations and women’s rights advocates have had a major influence in ‘gendering’ health policies, such as the shift in focus from family planning to reproductive health paradigms and the global acknowledgement that violence against women is as much a health issues as a social issue. The Nobel Laureate Amartya Sen, in his seminal book ‘Development as Freedom’, emphatically stressed the relationship between women's education, social status and overall child and maternal health when he made education and health as the two basic capabilities that makes life meaningful and the enjoyment of freedom possible. Analysis of economic and socio-cultural context is an important component of health policy analysis because contextual factors significantly influence the health policy process and the overall health of population directly and indirectly. Paying attention to contextual factors helps in understanding the role of the state, society and market forces influencing health agenda, health planning and implementation, and even more important health outcomes. Health as a sector best typifies the fallacy of the trickledown theory – that despite periods of high economic growth and activity...
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...Практическая работа №1. Работа с символьными строками Цель работы Получение практических навыков в работе с массивами и указателями языка C, обеспечение функциональной модульности Темы для предварительного изучения Указатели в языке C. Представление строк. Функции и передача параметров. Постановка задачи По индивидуальному заданию создать функцию для обработки символьных строк. За образец брать библиотечные функции обработки строк языка C, но не применять их в своей функции. Предусмотреть обработку ошибок в задании параметров и особые случаи. Разработать два варианта заданной функции — используя традиционную обработку массивов и используя адресную арифметику. Индивидуальные задания 1. Функция Copies(s,s1,n) Назначение: копирование строки s в строку s1 n раз 2. Функция Words(s) Назначение: подсчет слов в строке s 3. Функция Concat(s1,s2) Назначение: конкатенация строк s1 и s2 (аналогичная библиотечная функция C — strcat) 4. Функция Parse(s,t) Назначение: разделение строки s на две части: до первого вхождения символа t и после него 5. Функция Center(s1,s2,l) Назначение: центрирование — размещение строки s1 в середине строки s2 длиной l 6. Функция Delete(s,n,l) Назначение: удаление из строки s подстроки, начиная с позиции n, длиной l (аналогичная библиотечная Функция есть в Pascal). 7. Функция Left(s,l) Назначение: выравнивание строки s по левому краю до длины l. 8. Функция...
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...2.1 Innovation defined and possible reasons for new product and service developments Firstly, innovation can be described as- a company creating and offering a new product or service, the idea can be new to the world but does not necessarily need to be, it can be - a new product line within the company, product improvements within the company, new to the company altogether, a new addition to the existing market, an existing product diversified to serve new markets or an amalgamation of some or all of these. (Crawford, 1994; Ansoff, 1987 cited in Haq, Wong & Jackson, 2008). Managers of festival organisations need to- embrace, develop and implement innovative practises if they are to stay ahead of competition, sustain the future of the festival and to avoid failure. Changes in the market, emerging problems and the inevitable challenges that exist within the festival life cycle need to be counteracted with new, innovative ways of delivering the festival (Carlson et al, 2010). Furthermore, Bessant and Tidd (2011) postulate that innovation is the ‘most important characteristic associated with success’ and that those companies that ‘gain market share and increase profitability are those that are innovative’. The Director of the Edinburgh International Science Festival is aware of how important innovation is when competing with other organisations stating- ‘Product and service innovation give you competitive edge in most market places and it is certainly true of ours. The knack is...
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...Applying theory from People, Work and Organization to practise The People, Work and Organization module covers a wide ranging spectrum of psychological and sociological aspects which relate to an individual’s behaviour in a workplace environment. This essay will explore three critical components of organizational behaviour and organizational psychology: Motivation and job satisfaction, Perception and Recruitment and Selection. These three components of organization behaviour and organizational psychology exploit an in depth understanding on how employees and employers interact, and additionally all three components give an insight on the workings of organizations. Through-out this essay, a theory will be stated with professional criticism – both of which would be correlated to a real life example of an organization, for this instance, it will be Samsung. Motivation: the forces within a person that affects his or her direction, intensity and persistence of voluntary behaviour. (Spicer and Lee, 2014). There are two different types of motivators, intrinsic motivators and extrinsic motivators. Intrinsic motivators stem internally from an individual’s desire to achieve something and it is usually self-applied. In the workplace, untainted interest in a project or positive recognition from a manager are examples of intrinsic motivators. In contrast to this, extrinsic motivators stem externally from an individual’s desire to achieve something and is generally applied by someone higher...
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...Marketing Principles and Practises Marketing: Overall Concept This is all about management for a business in how their goals will be achieved to meet the needs of its customers. Apple’s Marketing Concept Apples market concept is to do research about the market they are going in. This is so that they know the ins and outs of the product that they are going to sell and see what people think about it. Apple will also find a product that they are interest in and make it much better than their competition. This is so that they can bring more custom to the stores. Marketing Definitions * One definition would be that marketing is a set of business goals that are created so that a plan can be made and presented for an organisations product or service so that it can build effective customer relationships. * The second definition would be the management process which is responsible for identifying, expecting and satisfying customer requirements profitability. * The third definition would be that it is the process or technique or promoting, selling and issuing a product or service. The definition that I agree with is the third one. This is because when a business is selling a new product it should always be promoted first so that customers know what new products that business is selling and this also go for the service that a business provides. This is because if a business is trying to sell a new product then by providing a suitable service it will help to promoter...
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...Best Practice Manual for Supervisors This manual is intended to help new supervisors with knowing what is needed to be done within the company. It is set up to show them how to implement and maintain the best work place and programs as is necessary in supervisory responsibilities. This manual is aimed at turning the prevailing and standards and ethics into practical and profitable so that objectives of the organization may best be achieved. 1. Demonstrating Communication Skills. When being a supervisor or manager communication is a key role in everything that is done within the company. Supervisors must pay particular attention to building effective and efficient communication between themselves and others around them. Much of the company time is spent on communication both oral and written. Doors must be open for employees to share innovative ideas that should be freely discussed for possible utilization. A supervisor should maintain what is called an “open-door” policy. This is so all employees feel free to communicate with their supervisor and other people in management. In doing this it lets relations start among the supervisors and employees. It’s important for supervisors to communicate with their employees about things on the schedules, when meetings are going to be and other things that may be on the agenda. Feedback is another important tool as supervisors to use with their employees. A supervisor needs to offer specific and constructive feedback...
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...Overview of German management and practices The German style of competition is rigorous but not ruinous. Although companies might compete for the same general market, as Daimler-Benz and BMW do, they generally seek market share rather than market domination. Many compete for a specific niche. German companies despise price competition. Instead, they engage in what German managers describe as competition on the basis of excellence in their products and services. They compete on a price basis only when it is necessary, as in the sale of bulk materials like chemicals or steel. German management, as it has evolved over the centuries and has established itself since World War II, has a distinct style and culture. Like so many things German, it goes back to the medieval guild and merchant tradition, but it also has a sense of the future and of the long term. Managers in Germany are expected to be technically capable in their respective areas and to show strong, clear leadership. Although disagreement with a superior will rarely be seen in public this does not mean that Germans are 'Yes' men. Subordinates tend to respect the technical abilities of their superiors and this will impact on their willingness to implement instructions. (The interesting corollary of this is that when less technically proficient non-Germans are asked to manage a team of Germans, the non- German can sometimes be seen as lacking the key prerequisite for developing the team's respect.) Responsibility is expected...
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