...Tranfer Pricing and Agency Theory Performance management: It is composed by objectives, that are achieved through programs, that are supported by technologies. There are different to objectives to achieve in single departments and areas: 1. Cost reduction 2. Quality improvement 3. Capacity improvement Since there are a lot of objectives, we say that performance management is discursive. To manage the achievement of meeting these obj there are different programs: 1. Lean production (for cost reduction) 2. Total Quality Management, Manufacturing Excellence (for quality improvement) 3. Demand Chain Planning (capacity improvement) Since all the objectives can be reached with different programs, we say that performance management is programmatic. Management technologies = managing accounting techniques. There are different costing systems/technologies implemented to support the programs: 1. Target costing, Activity Based Costing, Kaizen Costing 2. 6sigma 3. S&OP Process We thus say that performance management is also technological. Accounting numbers foster control at a distance. Everything becomes a number in the accounting report: we reduce the complexity of a real world in a 3D form into some 2D accounting reports. These 2D reports lead to “amplification”, caused by the fact that: * reports are mobile/transportable * reports are combinable between each other in order to provide a more complete picture of the reality * numbers make everything manageable. How...
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...PENJURNALAN Dalam rangka menetukan joint cost dari produk gabungan yang dihasilkan CV. Ayam Gemesh, maka diperlukan data atau informasi terkait harga pokok produksi pada dua (2) titik split off yang ada. Oleh karena itu setiap transasksi yang menimbulkan aliran biaya dalam proses produksi CV. Ayam Gemesh harus dicatat. Transaksi-transaksi tersebut antara lain: a. Transaksi pembelian Bahan Baku (langsung dan tidak langsung) b. Transaksi pemakaian bahan baku (langsung dan tidak langsung) c. Transaksi pembelian gedung, mesin, peralatan d. Pencatatan beban Upah/Gaji e. Pencatatan beban listrik f. Pencatatan beban depresiasi gedung, mesin, dan peralatan g. Dan lain-lain. Transaksi-transasksi tersebut selanjutnya harus dicatat/dijurnalkan secara kronologis dengan menyebutkan akun yang di Debet maupun yang di Kredit. Fungsi penjurnalan ini yaitu: a. Fungsi historis, yaitu jurnal merupakan kegiatan mencatat semua transaksi biaya dalam proses produksi CV. Ayam Gemesh secara kronologis atau berurutan sesuai dengan tanggal terjadinya. b. Fungsi mencatat, yaitu jurnal merupakan pencatatan yang lengkap terperinci, artinya semua transaksi biaya dalam proses produksi CV. Ayam Gemesh dengan sumbernya harus dicatat tanpa ada yang ketinggalan. c. Fungsi analisis, yaitu jurnal menganalisis transaksi untuk menentukan akun yang harus di Debet maaupun yang di Kredit. d. Fungsi instruktif, yaitu jurnal merupakan perintah memposting dalam buku besar baik...
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...Manage Project Objectives needs to be SMART Project Life Cycle Initiate -> Define (Project brief / Project Charter) Plan -> Scoping (Project Plan / 5w’s 1h) Execute -> Doing these two work at the same time Monitoring -> Controlling Closing -> Reviewing / Terminate (Project Review Report and Project Closure Report) T&T T&T = Terminate and Tranfer Project Management mean discipline of planning, organizing and managing resources to successfully achieve the project goal. Project Management includes: * Tools * Techniques * Knowledge * Skills Good Project Management minimizes risks Project Management Triangle Quality * Inspect the Deliverable * Get Clients Approval Cost Time * Compare Receipts - Compare Gantt Chart & Timesheet With Budgets VS WBS Project Management Document Includes * Project Brief * Project Plan * Status Report * Review Report * Closure Report Project: Temporary activity that has a start date and end date which also has a temporary team. Stakeholder: Person who influence, affect and are interested in the project. Resources: Anything you need to finish the project. Time is NOT a Resource. #1 Cost is Labour Sponsor: A person that request the project and pays for it. / Who wants the project done. Client: A person that uses what you make. / Who will “consume” whatever...
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...NETW410 Week 7 Lab Report To complete the Week 7 Lab Report, answer the questions below that appear in your OPNET lab instructions, downloaded in Step 3 of the Week 7 iLab page. Please use the template starting on Page 2 and submit it to the Week 7 iLab Dropbox by the due date. Have fun while learning. NETW410, Professor’s Name Current Date Lab 7: Traffic Modeling Lab Report 1. Capture a screen shot of the results screen and paste it into your answer sheet. (7 points) 2. What do the stats show about the traffic entering the cloud? (7 points) It show that it have a high starting packet send to each other to establish communication. 3. Paste a shot of this screen into your worksheet. (7 points) 4. What do you observe about the packet delay related to the ToS we assigned? (7 points) That they have multiple different delays in the three interface queuing. The three could be use depend on the need. 5. Why does this simulation run so much quicker than the first one? (7 points) Because its only tracking the background traffic so it make it a little bit faster. 6. What do you observe about the queuing delays in both scenarios? (7 points) They both average out to be the same kind of startup. Although the background seem to have a smaller delay at the startup compare to the other one. 7. The first panel compares the queuing delays between the three scenarios. Paste a shot of this panel in your answer sheet. (7 points) 8. How do you compare these...
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...It’s seemingly that Walmart de Mexico bribery scandal is far from over. Many investigations has been carried out to fully answer what acctually happened in the past, what system failed, and who was responsible for possible violations of the Foreign Corrupt Practices Act (FCPA), which bars bribery of foreign officials, but questions of accountability recently remain unanswered. It also means that Walmart leaders have succeeded in hiding all the important clues to avoid sanctions. The whole thing began when Walmart de Mexico was alleged orchestrating bribes to obtain building permits, zoning variances, and environmental clearances at Mrs. Pineda’s alfalfa field in 2003. As Walmart started digging the ground at Mrs. Pineda’s field months later, it provoked fierce opposition coming from strong protests, nearby residents, and archaeologists. By offering donations, personal gifts and other bribe payments, they could get approvals from each level of authorities, records and interviews from the New York Time (NYT) report. The secret held even after a former Wal-Mart de Mexico lawyer, Martiza Munich, contacted Wal-Mart executives in Bentonville, Ark. She had former Sergio Cicero’s, Walmart de Mexico executive’s information about “irregularities authorized by the highest levels” in 2005 and hoped to meet soon. Then immediately Mike Duke, Vice chairman, WalMart International in 2005, sends detailed memos outlining Cicero’s allegations to Walmart senior management (– including Lee Stucky...
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...Highlights and salient points of the SONA: President Aquino mentioned perks for GOCCs, PAGCOR ‘coffee scam’, and secondhand helicopters sold to PNP as brand-new. Aquino cited economic achievements, including the $1 billion loan the Philippines granted to the International Monetary Fund (IMF). Free education - 4.57 million students who could not go to school before due to poverty are now able to study. 85% of Filipinos are now Philhealth members. Government expanding health services; PhilHealth extends coverage to cancer and leukemia patients. More than 30,000 nurses deployed to over 36,000 barangays. DOST Secretary Mario Montejo and DOH Secretary Enrique Ona lauded for the success of mosquito traps in bringing down the number of dengue cases in the country. Congress urged to to pass sin tax reform bill to raise taxes on cigarettes and liquor. Backlog of over 2 million chairs to be addressed by 2012; backlog of over 66,000 classrooms to be addressed by 2013. The president received applause, standing ovation upon mention of responsible parenthood bill (or RH Bill). State universities and colleges will get a 43.61% budget increase in 2013. TESDA Secretary Joel Villanueva commended for reforms and effective implementation of technical education scholarships and other vital programs. Inherited 8% unemployment rate has reduced to 6.9%. During Aquino’s term, 3.1 million jobs were created. Construction of Bohol airport in Panglao, Legaspi airport in Daraga, and Laguindingan...
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...Share Based Payment Reporting El Shared Based Payment Reporting (SBPR) es el producto del estándar numero 123 del Financial Accounting Standard Board (FASB), antes la opinión APB No. 25 – Accounting for Stock Issued to Employees. Este estándar busca uniformar la información que las organizaciones ofrecen a los inversionistas y personas de interés sobre sus intercambios de equity instruments para bienes y servicios, cuando esta incurre en una deuda para adquirir un bien o servicio basados en el valor del mercado de los equity instruments de la organización o establecidos por los emisores de dichos equity instruments. Igualmente, para identificar los servicios de capital humano que incurren las organizaciones en la forma de SBPR (FASB, 2012). Las razones principales para el nacimiento de este estándar estriban en la preocupación del mundo contable sobre la APB No. 25 la cual se basaba en métodos valorativos superficiales en los estados de situación. Estos no brindaban al lector números confiables sobre las transacciones económicas de la organización que afectaban el recibo y consumo de los servicios de capital humano en el intercambio de equity instruments. Igualmente, otra de las razones era la necesidad de que se mejorara los informes en cuanto a la comparabilidad, hacerlo mas simple, y que coexistiera con los estándares internacionales a través del International Financial Reporting Standard (IFRS) 2. Special Purpose Entities Desde los anos 70, las Entidades de Especial...
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...3/31/16 Brian Rodriguez NS1110 Professor David Durniok Assignment 2 Transfer Time 1. Fill in the Transfer Time column in Table 1. State all times in appropriate units (seconds, minutes, or hours). Show all your calculations and number conversions. File Size | Transfer Rate | Transfer Time | 100 MB | 56 Kbps | 5 hrs | 100 MB | 4 Mbps | 3.3 minutes | 2 GB | 56 Kbps | 83.22 hours | 2 GB | 4 Mbps | 1 hr, 8 mins, 16 seconds | * Take the 56kbps = 56,000 BITS per second, divide by 10 and you get 5,600 bytes. 100,000,000 / 5,600 = 17,857 seconds = 297.6 minutes = 4.96 hrs (almost 5 hrs) if there is no interruption in the transmittal. * 4Mbps (megabits) equals to approximately 500KB/s (kilobytes). 100MB (Mega Bytes) equals approximately 100000 KB So assuming you can have a perfect transfer rate of 500KB/sec (assuming there is no TCP/IP overhead) you divide 100000KB by your 500KB/Sec transfer rate: 100000 /5000 = 200 seconds 200 seconds divided by 60 = 3.3 minutes. * 2GB * 1024MB/GB = 2048MB 2048MB * 1024KB/MB = 2097152 KB 2097152KB * 8Kb/KB = 16777216 Kb 16777216Kb / 56Kb/s = 299593s 299593s / 3600s/h = 83.22h so, at the theoretical rate of 56Kb/s, it would take 83.22 hours do download a 2GB file. At a more realistic average download rate of 4Kb/s, it would take 322.88 hours or just under two weeks to download. * 4 Mbps = 0.5 MB/s The transfer rate is 0.5 MB/s 2048 / 0.5 = 4096 seconds Time taken = 1 hour...
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...Introduction Magnetic refrigeration has become an emerging technology that has the potential for high energy efficiency. It makes use of the magnetocaloric effect found in solid state refrigerants. Sold state refrigerants are instruments used either for heating or cooling, although the main application here is cooling. The combination of solid state rrefrigerants, water based heat transfer fluids and high efficiency fluids leads to environmental freindly products, which minimizes contribution to current global warming issue. The magnetocaloric effect was originally found in the 18th century, by E. Warburg (1881) in pure iron, where the cooling effect only varied between 0.5 to 2 K/T. Then in the late 1920s, major advances appeared when two scientists: Debye (1926) and Giauque (1927) proposed cooling via adiabatic demagnetization. A few years later in 1933, Giauque and MacDougall demonstrated the process for cryogenic purposes and managed to achieve a temperature of 0.25K (Cryogenic meaning the study of the production of very low temperatures and behavior of materials at those temperatures). Advances occurred through the years up to 1997, until the first near room temperature proof of magnetic refrigerator concept was demonstrated by Professor Karl A. Gschneidner, Jr. from Iowa State University. This discovery drew attention and interests from scientists and companies worldwide. Since then new kinds of room temperature materials and magnetic refrigerator designs have developed...
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...We are pleased to provide the salient points or the highlights of the 2012 SONA speech of President Benigno Aquino III delivered at the Batasang Pambansa on July 23, 2012. These were supplied online by reliable and credible sources; netizens in social networking sites Facebook and Twitter, websites, blogs, and other online fora; but majority of the inputs come from this author. President Aquino started to deliver his report to the nation at 4:04 pm. Highlights and salient points of the SONA: * President Aquino mentioned perks for GOCCs, PAGCOR ‘coffee scam’, and secondhand helicopters sold to PNP as brand-new. * Aquino cited economic achievements, including the $1 billion loan the Philippines granted to the International Monetary Fund(IMF). * Free education - 4.57 million students who could not go to school before due to poverty are now able to study. * 85% of Filipinos are now Philhealth members. * Government expanding health services; PhilHealth extends coverage to cancer and leukemia patients. * More than 30,000 nurses deployed to over 36,000 barangays. * DOST Secretary Mario Montejo and DOH Secretary Enrique Ona lauded for the success of mosquito traps in bringing down the number of dengue cases in the country. * Congress urged to to pass sin tax reform bill to raise taxes on cigarettes and liquor. * Backlog of over 2 million chairs to be addressed by 2012; backlog of over 66,000 classrooms to be addressed by 2013. * The president...
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...Solutions Assignment: Mismanaged Layoffs can go ‘Horribly Wrong’ Solutions Assignment: Mismanaged Layoffs can go ‘Horribly Wrong’ the collaboration process to dissect the article: Mismanaged Layoffs can go “Horribly Wrong.’ The team assessed the situation outlined in the article, evaluated the information through group formation, and built consensus through dialogue. By clearly defining the problems, the team was able to generate solutions, evaluate alternative answers, and has determined the best possible resolution. Recommended Solution The team has concluded that the best possible solution involves direct feedback from employees. Circumstances involving possible layoffs should revert to options offered to employees that discuss ways to improve their salaries, benefits and reduce hours at work. Employee involvement in decision making will help motivate employees. Feedback is always critical for any organization to improve employee performance. When used in conjunction with setting of goals, feedback will always provide employees with progress of improving their performance. Moreover, feedback helps to provide solutions to different kinds of problems that occur in the workplace. This is important as it helps to improve job satisfaction while helping employees to understand different kinds of dynamics. Research shows that feedback can be used as a platform where employees become engaged in activities that occur in the workplace. This is...
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...sensory and motor signals that are being sent to the cerebral cortex. Perception is not just inputs from our sensory system. Instead, it is the brain’s way of understanding stimuli which is based on one’s genetics. If we see a pencil, our axons are transfering the info over to the brain, so the thalamus helps continue the signal over to the brain so we can see the pencil. The process for perception begins with a stimuli’s, in the form of photons, vibrations or chemical reactions from the environment being picked up by the sensory systems. The stimuli is detected by a sensory neuron located on the body. The neuron that detects the stimuli converts the stimuli's energy into action potentials. Action potential will occur when a neuron tranfers information down an axon, away from the cell body and connecting to the next axon’s dendrite. By the time the info reaches the and brain it is converted into information regarding color, shape, shade and size. Next, the new information is brought to the thalamus where it is linked with previous info. The message is carried to a specific part of the brain to turn into what we perceive. Therefore, perception is actually a message constructed using outside info which is relevant information stored in our brain. Excitatory neurotransmitters also play a huge factor in our visual perception. An excitatory neurotransmitter can influence the function of our neuron through many ways. An excitatory neurotransmitter influences the ion flow to...
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...start of the War of the Spanish Succession and the rise of Queen Anne to the throne. Penn now gained his influence back at Court and was hand an hand with the Whig Party that had gained importence. He was, however, enlightened with his state and tried to sell it back to the crown for 30,000. The amount was enough to pay off his financial obligation, mostly to his personal accountant, Philip Ford, who had defrauded Penn, but more than the government could spend during the war. Approaching the end of the book, Penn realizes that his son Billy was not fit to take over for him neasr death, he made arrangments to go back the colony to the Crown after he died. However on July 30th 1718, Penn suffered two strokes before he was able to complete the tranfer, and the province stayed in the family until the Revolution. ...
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...NERACA PEMBAYARAN Neraca Pembayaran (balance of payments) adalah suatu catatan dari aktifitas ekonomi yang meliputi perdagangan barang/jasa, transfer keuangan yang dilakukan antara penduduk dalam negeri dengan penduduk luar negeri selama periode waktu tertentu, biasanya selama satu tahun. Pencatatan transaksi dilakukan dengan pembukuan berpasangan(double entry bookeeping) Neraca pembayaran dapat dibagi atas beberapa komponen yaitu neraca berjalan dan neraca modal. * Neraca berjalan (current account) adalah ukuran perdagangan barang dan jasa internasional suatu negara yang paling luas, komponen utamanya adalah neraca perdagangan yaitu selisih antara ekspor dan impor. Jika ekspor lebih tinggi dari impor maka terjadi surplus, sedangkan jika impor lebih tinggi daripada ekspor maka terjadi defisit neraca perdagangan. Faktor-faktor yang mempengaruhi neraca berjalan : 1. Inflasi Jika laju inflasi sebuah negara meningkat relatif terhadap inflasi negara-negara mitra dagangnya, neraca berjalannya akan menurun. 2. Pendapatan Nasional Jika tingkat pendapatan nasional sebuah negara meningkat dengan persentase relatif lebih tinggi daripada negara lain, neraca berjalannya akan menurun. 3. Restriksi Pemerintah Biasanya pemerintah mengenakan tarif (pajak yang dikenakan ataus produk impor) dan kuota (batas maksimum atas barang yang diperbolehkan untuk diimpor ke dalam sebuah negara) untuk mempengaruhi neraca berjalan. 4. Nilai tukar (kurs) valuta Jika nilai valuta suatu negara...
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...MEDOC COMPANY PENYELESAIAN KENDALA STRUKTUR ORGANISASI PADA MEDOC COMPANY DENGAN PENETAPAN KAPASITAS PRODUKSI DAN BIAYA STANDAR Bentuk organisasi perusahaan unit bisnis dirancang untuk memecahkan problem-problem yang terdapat struktur fungsional. Divisi sebagai suatu unit bisnis, bertanggung kawab bagi seluruh fungsi yang ada dalam produksi dan pemasaran sebuah produk. Mereka bertanggung jawab untuk melakukan perencanaan dan koordinasi kerja berbagai fungsi yang terpisah-pisah. Kinerja diukur dalam kapasitas suatu divisi dalam menghasilkan laba. Ini merupakan kriteria yang valid karena pada hakekatnya laba merupakan pencerminan dari aktivitas pemasaran dan produksi. (Govindarajan dan Robert Anthony) Kendala-kendala pada Medoc Company Manajemen puncak pada Medoc Company nampaknya sudah menetapkan kebijakan bagi divisi-divisi dibawahnya yaitu : - pembatasan pengalokasian produksi, yang ditunjukkan dengan prosentase pembagian transfer dari divisi penggilingan ke divisi produk konsumen - prosentase pembebanan biaya investasi yang dilakukan divisi penggilingan kepada divisi produk konsumen - transfer harga dengan biaya sesungguhnya Pada Medoc Company yang terdiri dari divisi penggilingan dan divisi produk konsumen, dengan kebijakan tersebut ternyata berada dalam struktur organisasi dimana masing-masing atau salah satu : 1. tidak dapat bertanggung jawab atas seluruh fungsi yang ada dalam produksi dan pemasaran secara terpisah 2. tidak dapat melakukan perencanaan...
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