...WORK IN PROGRESS PAPER Individual-level Cultural values and Workplace Attitudes and Behaviours: Examining the moderating effects of individual-level cultural values on social exchange relationships involving organizational justice and organizational citizenship behaviour (OCB) in Pakistani organizations Samina Quratulain* Abdul Karim Khan* CERGAM, Université Paul Cézanne Aix-Marseille-III, France ABSTRACT The relationships among employee’s work related variables, cultural variables and OCB are investigated in Pakistani work setting. Based on the review of literature it has been observed that perceived organizational justice (procedural, distributive & interactional justice) is an important antecedent of OCB. This study intends to extend the previous research by assessing the validity of social exchange theory within Pakistan where norms of reciprocity (social exchange ideology) may play a lesser role in social exchange relationships. The primary objective of the study will be to compare the influence of individual differences in values using Hofstede’s cultural value framework (collectivism-individualism, uncertainty avoidance, masculinity-femininity, Power distance) as moderators of generally well established positive relationships between OCB & employee’s perception of organizational justice. The results will provide insights into the influences of employees value differences on relationships established in management literature. Keywords: Organizational citizenship behaviour;...
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...Training Manual – WORK IN PROCESS OASIS INVESTMENT COMPANY – Author: Manoj Marada Creation Date: 24/07/2007 Last Updated: 24/12/2007 Document Ref: ASG_SD_ASECO_MFG_V1.1 Version: Draft 1.0 N Title, Subject, Last Updated Date, Reference Number, and Version are marked by a Word Bookmark so that they can be easily reproduced in the header and footer of documents. When you change any of these values, be careful not to accidentally delete the bookmark. You can make bookmarks visible by selecting Tools->Options…View and checking the Bookmarks option in the Show region. Approvals: |2. Mr.M.N.Chaturvedi |IT Director | |3.Mr.A.Vikram Rao |IT Manager | N To add additional approval lines, press [Tab] from the last cell in the table above. N Change Record |Date |Author |Version |Change Reference | | | | | | |24/12/2007 |Srikanth Reddy.B |1.1 |Entering Resource...
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...TI* ****** AP RHETORIC ANNOTATED BIBLIOGRAPHY DUE DATE: QUESTION: 1; SOURCE: 1 WHAT IS REALITY? Student, Greg. “What is the nature of reality?” Philosophy Now: A Magazine of Ideas. Dec. 2015/ Jan. 2016. Web. Jan 5, 2016. SUMMARY, FOCUS, SCOPE: This information about reality is a philosophy source that describes the meaning of reality. Student begins expressing his thoughts on the subject by making claims and beliefs about his view of the reality surrounding him. TARGET AUDIENCE: The claims and beliefs that are made are targeted towards a particular audience. Based on the contents of this article, philosophy students are the intended audience. A deep explanation of reality is being made so it would connect more to people studying/interested in the field. THEMES AND CLAIMS: Reality? A question asked to intrigue the mind, allowing our undeniable perception to surface, or matter and energy, creating a physical aspect of reality. The question “What is the nature of reality?” was asked for readers to try and come to a conclusion on this difficult question. Of course several opinions would be broadcasted but a certain individual stood out. Greg Students answer stated that reality was a mental conception. We base our reality on perception and completely ignore the physicality of reality. Our conscious thoughts perceive our reality surrounding us. “If reality is mental, we might best connect with it by skillful introspection; by a ...
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...The sonnet 73 by William Shakespeare is about the transitoriness of life and love. The sonnet consists of three quatrains and one couplet at the end. Shakespeare makes use of the lyrical I to express the content and the feeling which are connected to this subject. In the three quatrains there are three prevailing images. In the first one it is the change of seasons, passing times of the days in the second one and in the last quatrain it is the development from fire to ashes. In the first quatrain there are symbols which refer to the change of seasons. "When yellow leaves, ¦.. (l.2) for example symbolizes autumn, "cold and the "bare ruined choirs (l.3/4) refer to winter and " ¦where late the sweet birds sang (l.4) stands for spring and summer. In the second quatrain "sunset (l.6) refers to evening and "death ´s second self (l.8) stands for night. In the last quatrain "glowing (l.9), "fire (l.9) and "ashes (l.10) are part of the prevailing image: a fire which is dying down. Spring/summer, morning/noon and the fire symbolize youth. You are still active, strong and your soul is carefree and not burdened by many memories of things you have lost in your life. Autumn, evening and the glowing of fire refer to becoming/being old. You lose your beauty and your passion, you are not that active anymore and you have a lot of hurting memories of beloved things and persons you have lost. Winter, night and the ashes refer to death. Life is over now and...
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...13 | Material | Labor | Overhead | Trans In | Total | Cost | | | | | | Beginning WIP | $30,000.00 | $6,500.00 | $6,500.00 | $0.00 | $43,000.00 | Cost incurred during November | $421,990.00 | $197,440.00 | $197,440.00 | $0.00 | $816,870.00 | Total | $451,990.00 | $203,940.00 | $203,940.00 | $0.00 | $859,870.00 | Units | | | | | | Units completed | 45,000 | 45,000 | 45,000 | 0 | | Equivalent units ending WIP | 2,550 | 1,350 | 1,350 | 0 | | Total | 47,550 | 46,350 | 46,350 | 0 | | Cost per equivalent unit | $9.51 | $4.40 | $4.40 | $0.00 | $18.31 | Cost Reconciliation | | | | | | Total cost to account for | | | | | $859,870.00 | Cost of completed units transferred to Finished Goods (45,000 x $18.31) | | | | | $823,950.00 | Cost of ending WIP | | | | | | Material (2,550 x $9.51) | | | | $24,250.50 | | Labor (1350 x $4.40) | | | | $5,940.00 | | Overhead (1350 x $4.40) | | | | $5,940.00 | $36,130.50 | Total cost accounted for | | | | | $860,080.50 | | | | | | | **** rounding error**** | | | | | | Exercise 14 Unit Reconciliation | | | | Units in beginning WIP | 40,000 | | | Units started into processing during June | 500,000 | | | Units to account for | 540,000 | | | Units completed and transferred to finished goods (540,000 - 30,000) | 510,000 | | | Units in ending WIP | 30,000 | | | Units accounted for | 540,000 | | | | | | | Equivalent Units | Material...
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...Natalie Potter AC 270A Case 1 Due October 23, 2015 Lambeth Custom Cabinets (A) Part One: T accounts (All numbers are dollar values ($)) Raw Materials Beginning Balance 3250 | Direct Materials A3 280 | Purchased 1750 | Direct Materials A4 350 | | Direct Materials A5 180 | | Direct Materials A6 375 | | Direct Materials A7 590 | Ending Balance 3225 | | Supplies Beginning Balance 875 | Used and Transferred Out 490 | Purchased 700 | | Ending Balance 1085 | | Labor Total Labor Cots 5460 | Direct Labor Cost 3460 | | Indirect Labor Cost 2000 | Ending Balance 0 | | Work-in-process Beginning Balance 5650 | | Direct Materials A3 280 | | Direct Materials A4 350 | | Direct Materials A5 ...
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...Chapter 17 Process Costing ➢ Process Costing – the method of assigning total cost to many identical or similar units. Each unit receives the same or similar amounts of direct material costs, direct labor costs, and indirect manufacturing costs. Unit costs are computed by dividing total costs incurred by the number of units of output from the production process. The main difference between process costing and job costing is the extend of averaging used to compute unit costs of products or services. o Focus on individual units o Focus on cost components (Beginning WIP and Currently added. o Focus on when costs are introduced into the process. o Focus on beginning and ending inventories and percentage of completion. o This system in the assembly department has a single direct-cost category (DM), and a single indirect-cost category (conversion costs: DL and MOH). Assuming that we only use direct materials are added at one time and conversion costs are added evenly after that ➢ Equivalent Units of Production (EUP) – a derived amount of output units that (1) takes the quantity of each input (factor of production) in units completed and in incomplete units of work in process and (2) converts the quantity of input into the amount of completed output units that could be produced with that quantity of input. EUP is calculated separately for each input (DM, DL or MOH (CC). Ex: If 50 physical units were...
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...Manufactured – Ending FG Inventory = COGS * Cost of Good Manufactured = Beg WIP + Total Manufacturing Costs = Total Cost of WIP * COG Manufactured = Total Cost of WIP – Ending WIP * PG 13 for illustration Chapter 2 Job order costing: assigning of costs to each job or to each batch of goods. Process costing: manufacturing large volumes of similar products. (accumulates cost for a period of time) Objective of both cost accounting systems is to provide unit cost information for pricing, cost control, inventory evaluation and financial statement presentation. Companies accumulate then assign manufacturing costs. Revisit pages 46-47. Assign MOH to WIP and to specific jobs on as estimated basis through the use of a predetermined OH rate. The predetermined OH rate is based on the relationship between estimated annual OH costs and expected annual operating activity, expressed in terms of a common activity base. ( Estimated Annual OH Costs/ Expected Annual Operating Activity = Predetermined OH rate) Refer to pages 51-52 Refer to summary on page 55 Refer to page 58 (advantages and disadvantages of job order costing) Refer to page 60. Chapter 3 Similarities between job order costing and process costing: * Manufacturing cost elements: Dm, DL, MOH * Accumulation of this costs * Flow of costs: WIP to FG to COGS Differences between job order costing and process costing: * # of WIP accounts used. * Documents used: Job order costing uses a job cost sheet...
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...Management Accounting and Control Lecture 4: Cost system refinement: Activity‐based costing; Process Costing Reading: Horngren Chapter 7 (Ch 5 in 14th edition); and Ch 8 to p 276 and pp281‐283 (Ch 17 14th edition) Note: the FIFO method will not be examined in this course and nor will Hybrid (Operation) Costing , therefore you do not need to read the pages that relate to these topics. 1 Salters Pty Ltd, a specialised equipment manufacturer, uses a job order costing system. The overhead is allocated to jobs on the basis of direct labour hours. The overhead rate is now $2,000 per direct labour hour. The design engineer thinks this is illogical and has stated the following: “Our accounting system doesn’t make any sense to me. It tells me that every labour hour carries additional overhead of $2,000. This means that direct labour makes up only 5% of our total product cost, yet it drives all our costs. In addition, these rates give my design engineers incentives to ‘design out’ direct labour by using machine technology. Yet over the past years as we have had less and less direct labour, the overhead rate keeps going up and up. I won’t be surprised if next year the rate is $2,500 per direct labour hour. I’m also concerned because small errors in our estimates of the direct labour content of a job can have a large impact on our estimated costs. Just a 30 minute error in our estimate of assembly time is worth $1,000. Small mistakes in our direct labour time estimates can really swing our bids ...
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...| Regular Shirts | Regular & Custom Shirts | Regular Shirts | Custom Shirts | A) Actual Cycle Time (Min/shirt) | 2 minutes per cuff / 4 workers = 0.5 | 120 minutes for cutting / 480 shirts worth = 0.25 < labor content of cuffs at 0.5 CT | All labor content / one less worker for each category while cutting is still 0.25:Cuffs is still the bottleneck at 2 labor content / 3 workers = 0.67 mins/shirt | 2.5 / 5 = 0.5 labor content for cutting.With everything divided by 1, collar is new bottleneck at 3.90 CT | B) Manufacturing Lead Time (days)(WIP * Cycle Time) / Minutes in a working day | 11,760 * 0.5 / 480 minutes = 12.25 | 0.5 * 1980 / 480 = 2.06 days | (9060 * 0.66) / 480 = 12.58 days | (50 * 3.9) / 480 = 0.41 days | C) WIP Inventory (shirts)Average WIP * Batch size | 196 * 60 = 11,760 | 396 * 5 =1980 shirts | 60 * 151 sum of avg. WIP =9,060 shirts | 30 units at sewing + 5 units being cut + 15 units being finished = 50 WIP (given in case) | D) Production Capacity (shirts/day)Minutes available / CT | 8 hours * 60 minutes / 0.5 =960 shirts / day | 8 hours * 60 mins / 0.5 = 960 shirts/day | 480 / 0.666 =720 shirts/day | 8 * 60 / 3.9 =123 shirts/day | E) Capacity UtilizationActual Produced / What could be produced | 10,000 / (960 * 20 days) = 83% | (16,000 + 2000) / (960 * 20) = 93.75% | 16,000 / (720 * 20) = 111.11% | 123 * 20 days = 2460 monthly production capacity2000 / 2460 = 81.25% | F) Direct Labor Content (min/shirt)Time spent cutting + Direct labor for one...
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...would help the recruitment manager come to a final rating for recruitment related KPIs though this rating is not necessary the final rating in the PMD. Key points • The WIP count would be taken in beginning of the respective month. • Joinees target is calculated based on the number of offers released the previous month. • The KPI of salary percentile is replaced with salary percentage. • Additional scoring: Offer of profile sourced/ER by recruiter will also be considered for the ratings though it is not mandatory. KPIs in Detail There are 4 ratings only Rating 1: Very Good Rating 2: Good Rating 3: Meets Expectation Rating 4: Needs Improvement Offers The offer target for the month would be based on the number of WIP positions with the recruiter in the beginning of the month* *in case the number of WIP positions in the beginning of the month is too low or many positions were cancelled during the month, the recruitment manager would decide the offer target for the recruiter. Rating 1: % of offers is greater than 85% of the WIP positions Rating 2: % of offers is greater than or equal 75% of the WIP positions Rating 3: % of offers is greater than or equal 60% of the WIP positions Rating 4: % of offers is less than 60% of the WIP positions Joinees The joinees target would be based on the offers released the previous month* *in case of any special cases the recruitment manager would define...
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...20 | 500 @ - | +500 | 470 (total units finished in the month) | 50 @ 75 | | 30 (add remaining) | | 520 | = | | | 520 | Problem 3-11 Prepare a production report for the Blending Department for May. Production Cost ReportBlending DepartmentMay | Unit Reconciliation | | Units in Beg. WIP | 7,500 | Units started during May | 97,000 | Units to account for | 104,500 | Units completed and transferred to packaging | 92,500 | Units in ending WIP | 12,000 | Units accounted for | 104,500 | Cost per Equivalent Unit Calculation | Material | Conversion | Overhead | Total | Cost | Beginning WIP | $7,000 | $8,000 | | $15,000 | Cost incurred during May | $106,473 | $143,632 | | $250,105 | Total | $113,473 | $151,632 | | $265,105 | Units | Units completed | 92,500 | 92,500 | | | Equivalents units, ending WIP | 7,800 | 2,400 | | | Total | 100,300 | 94,900 | | | Cost per equivalent unit | $1.13 | $1.59 | | $2.72 | Cost Reconciliation | Total cost to account for | | | | $265,105 | Cost of completed units transferred | | | | $251,600 | Cost of ending WIP | Material | | | $8,814 | | Conversion | | | $3,816 | $12,630 | Total cost accounted for | | | | $265,105...
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...the same or different? For the standard individual chips, a process costing is best since all the chips are the same and so there is no need to assign costs to individual chips. ◦How are the systems different? As discussed above, job costing assigns direct costs to individual job WIP accounts rather than to one WIP for the month. In job costing, overhead must be assigned to the job. In process costing, overhead is just part of the WIP for the month. •Describe how the selected system would work to track the costs of the product. Since we did not select a job cost system, there is little to track except total costs. Direct and indirect costs for the month will be added to WIP. This is an automated production process (look at the small amount of factory (direct) salaries). So, this is mostly materials and indirect cost of running the chip-making machines. Indirect costs will be applied based on a cost driver and compared to actual at month end. At the end of the month, it would be unlikely that any units would still be “in process” as the machines make the units in bulk batches and you don’t turn off the machine in the middle of a batch. However, there are balances at the end of the period in WIP so this might be a batch that is set up but not yet run (materials already added to factory floor). •Identify the cost driver, and explain the process of...
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...Week 15 Distance Student File 1 of 35 Problem 7 – Job Order Costing Jessica Company started operations on January 2, 20x6. The company manufactures custom products and uses a job order system. Overhead is allocated to jobs based on direct labour costs. The budgeted manufacturing overhead for 20x6 was $396,900 and the direct labour costs were budgeted at $567,000. At the end of 20x6, there were two jobs in work in process: Direct material cost Direct labour cost Job A605 $20,000 12,000 Job A608 $36,000 38,000 Actual manufacturing overhead for the year amounted to $350,000 and total direct labour charges for the year amounted to $550,000. The year-end finished good inventory balance was $175,000 and included direct labour costs of $48,000. Cost of goods sold for the year amounted to $1,750,000. Required 1. 2. 3. Prepare a schedule showing the detailed cost of the ending work-in-process, and finished goods inventory. Compute the over/under –applied overhead for the year. Allocate the balance in the manufacturing overhead account using each of the 4 approaches discussed in class. CMA Accelerated Program 2011 © CMA Ontario, 2011 Week 15 Distance Student File 2 of 35 Problem 6 – Process Costing Deterra, Inc., uses three departments to produce a detergent. The Finishing Department is the third and last step before the product is transferred to storage. All materials needed to give the detergent its final composition are added at the beginning of the process in...
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...between work done in prior or current periods. We add together the units of transferred out and the equivalent units in ending work in process inventory. FIFO More accurate than weighted average method The calculation of equivalent units is different. The way in which the costs of beginning inventory are treated in the cost reconciliation is different. Better way to look at cost control. In a lean production environment, FIFO and weighted-average methods yield similar unit costs. When considering cost control, FIFO is superior to weighted-average because it does not mix costs of the current period with costs of the prior period. Steps to completing question: 1. Use the equation Beginning Inventory WIP + Units Started = Units transferred + Ending Inventory WIP to figure out the number of units in each area 2. Calculate the equivalent units of production WA= units transferred out + equivalent units in ending inventory FIFO= same as WA except subtract out equivalent units in beginning inventory 3. Calculate cost/ equivalent units WA= because we know that the left side of the equation must equal to the right side. We can use the costs given on the left side...
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