Feeling Better Medical Inc., a manufacturer of disposable medical su.pdf

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Feeling Better Medical Inc., a manufacturer of disposable medical supplies, prepared the following factory overhead cost budget for the Assembly Department for October of the current year. The company expected to operate the department at 100% of normal capacity of 5,100 hours. Line Item Description Amount Amount Variable costs: Indirect factory wages $16,830 Power and light 10,710 Indirect materials 9,180 Total variable cost $36,720 Fixed costs: Supervisory salaries $9,150 Depreciation of plant and equipment 23,470 Insurance and property taxes 7,160 Total fixed cost 39,780 Total factory overhead cost $39,780 During October, the department operated at 5,400 standard hours, and the factory overhead costs incurred were indirect factory wages, $18,000; power and light, $11,140; indirect materials, $9,900; supervisory salaries, $9,150; depreciation of plant and equipment, $23,470; and insurance and property taxes, $7,160. Required: Prepare a factory overhead cost variance report for October. To be useful for cost control, the budgeted amounts should be based on 5,400 hours. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Round your per unit computations to the nearest cent, if required. If an amount box does not require an entry, leave it blank. Normal capacity for the month 5,100 hrs. Actual production for the month 5,400 hrs..

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Explain the procedures for importing motor vehicles Used and New as .pdf

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explain how Mathis Company and Reece Company use the perpetual inventory system. The following transactions occurred during the month of Aprit a. On Aprit 1, Mathis purchased merchandise on account from Reece with credit terms of 2/10, n/30. The sisiling prico of the merchandise was $3,800, and the cost of the merchandise sold was $2,450. b. On April 1, Mathis pald frelght charges of 5100 cash to have the goods delivered to its warchouse. C. On April 8, Mathis returned $1,000 of the merchand 50, which had originally cost Reece $700. d. On April 10, Mathis pald Reece the balance due..

explain how Mathis Company and Reece Company use the perpetual inve.pdf

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Exenciones de impuestos para hospitales sin fines de lucro Los hospitales sin fines de lucro disfrutan de exenciones de impuestos federales, estatales y locales, pero enfrentan desafos de los gobiernos tanto en los tribunales como en las cmaras estatales (Santos 2016). Los hospitales contemporneos difieren notablemente de los que existan a principios del siglo XX, que eran instituciones verdaderamente caritativas. Fueron apoyados casi en su totalidad por donaciones y en gran parte atendidos por voluntarios. Por lo tanto, se puede argumentar que la exencin de impuestos para hospi sin fines de lucro tals es una reliquia histrica. Cuando comenz el impuesto sobre la renta en 1894, no haba Medicare, Medicaid ni seguro. La mayora de las personas con dinero recibieron atencin en el hogar. El papel de los hospitales era atender a los pobres. En estos das, los hospitales atienden a clientes que pagan, y las organizaciones con fines de lucro, que pagan impuestos sobre la renta y la propiedad, brindan tanta atencin no remunerada como las organizaciones sin fines de lucro (Valdovinos, Le y Hsia 2015). (Las organizaciones sin fines de lucro parecen ofrecer ms atencin caritativa, el 1,9 por ciento de los gastos totales, que las organizaciones con fines de lucro, con un 1,4 por ciento). No es sorprendente que el estado de exencin de impuestos de facto de las organizaciones sin fines de lucro haya sido cuestionado. El caso del Centro Mdico Provena Covenant ilustra esto. Despus de una larga batalla judicial, en 2010 la Corte Suprema de Illinois confirm la denegacin de una solicitud de exencin por parte del Departamento de Ingresos de Illinois en 2002, al determinar que Provena no era una institucin benfica y que la propiedad no se usaba con fines benficos (Santos 2016). Dos factores influyeron en la decisin. Primero, de los $118 millones en ingresos totales del hospital, ms del 96 por ciento provinieron de pagos de pacientes y aseguradoras, y menos de $10,000 provinieron de donaciones caritativas. En segundo lugar, el Centro Mdico Provena Covenant no promovi activamente su programa de atencin caritativa. El hospital facturaba rutinariamente a los pacientes indigentes y los obligaba a solicitar descuentos segn los trminos del programa de asistencia financiera. En resumen, el Centro Mdico Provena Covenant no pareca ser una organizacin benfica. En los ltimos aos, un nmero cada vez mayor de localidades ha solicitado a organizaciones sin fines de lucro que realicen pagos en lugar de impuestos. Por ejemplo, Boston recibi $32,4 millones de estos pagos en 2017 (City of Boston 2018). Dichos arreglos se estn volviendo ms comunes a medida que las localidades buscan cubrir el costo de los servicios. Adems, muchos sistemas de salud no se parecen ms a organizaciones benficas que el Centro Mdico Provena Covenant. Una respuesta a esta situacin fueron los cambios en el estndar de beneficios comunitarios especificado por la Ley del Cuidado de Salud a Bajo Precio (ACA). Primero.

Exenciones de impuestos para hospitales sin fines de lucro Los hospi.pdf

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Evolution of a new trait typically takes many generations. Yet a dramatic shift in the extent of armor plating in the Lake Washington stickleback population in the 60 years following the cleanup of the lake. Which of the following best describes the mechanism of the rapid evolution of the armor phenotype in the Lake Washington sticklebacks? a) New selective pressures favored individuals with the plated phenotype, causing the plated allele frequency in the population to quickly increase. b) the rapid change in the lake Washington ecosystem required individuals to evolve complete armor quickly. c) the increase in visibility in Lake Washington allowed sticklebacks to visually select mates with low armor. d) Pollutants in Lake Washington forced the sticklebacks to increase their mutation rate The three-spined sticklebuck (Gasterosteies acalcatus) is a small fish found in both marine and freshwater environments. Marine sticklebuck populations consist mainly of individuals with armor-like plates covering most of their body surface (completely plated). Approximately 10,000 years ago, some marine sticklebacks colonized freshwater environments. After many generations in the freshwater environments, the freshwater stickleback populations lacked the armor plating (low plated) typical of marine stickleback populations. Over the period between 1957 and 2005, one freshwater population, in Lake Washington, a lake in a coustal region of the northwestem United States, changed from having a majority of individuals of the low-plated phenotype to having more individuals of the completely-plated phenotype than of the low-plated phenotype. Figure I shows the distribution of plated phenotypes in Lake Washington sticklebacks at four time points between 1957 and 2005. A single gene, ectodyplasin (EDA), is thought to be responsible for the variation in the number of armor plates in sticklehacks. Figure 2 shows a phylogenetic tree constructed by comparing DNA sequences of the EDA gene from a number of stickleback populations with low-plated or completely plated phenotypes. Figure 3 shows a phylogenetic tree constructed by comparing the sequences of 25 genes that were randomly selected from the same populations as shown in Figure 2 . In both figures, shaded populations display the completely plated phenotype. Figure 2. Faylogeny based on EDA gene only Figure 3. Fhylogeny based on 25 random genes.

Evolution of a new trait typically takes many generations. Yet a dra.pdf

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Evaluate the paragraph below and drag the labels to complete the sen.pdf

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Everest Cement Limited (ECL) is one of the major cement manufacturing companies in India. It has five cement manufacturing plants located at Tamil Nadu, Kerala, Andhra Pradesh, Madhya Pradesh and Rajasthan. This location pattern has been followed to be nearer to end customers so as to save transportation cost. Its headquarters located at Chennai. Each plant has its own marketing, finance and human resource department besides manufacturing facilities. At the headquarters level, former three departments also exist to coordinate the relevant plant functions. Besides, legal and secretarial department works at the headquarters level. For marketing cement, ECL has adopted territorial structure. At each plant, there are marketing manager, marketing executives and sales representatives. Marketing manager supervises marketing executives and each marketing executives supervises a number of sales representatives working under him. Presently, the company has traditional computing system which generates lot of reports in the form of hard copies. Processing of these reports at the headquarters which have computer based information system (CBIS) tales lot of time particularly in preparing inputs suitable for CBIS and entering these inputs in the system for processing. The company has its own website which is connected through internet. Now the company wants to switch over to client/server computing linking all the plants and all the functions besides connecting each marketing executive. Each plant has its own CBIS but these systems are working on stand-alone basis. ECL is evaluating a number of options for connectivity: Internet and wide area network either owned by itself or leased from another party. Questions i. Evaluate the suitability of the above alternatives in the light of requirements of ECL. ii. Will the company get extra benefits if it opts for Intranet and Extranet? If yes, what types of benefits will accrue and what problems are involved?.

Everest Cement Limited (ECL) is one of the major cement manufacturin.pdf

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Eurobond piyasasnda, irketler ve h�k�metler tipik olarak dolar cinsi.pdf

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Eurodollar loans refer toMultiple Choicea) loans from foreign b.pdf

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Ethan Coleman, the president and CEO of High-Tech Inc., recently stated: We are in the business of innovation! If we don't innovate and encourage creative thinking in our employees, we are doomed. Why should I encourage my staff to develop budgets and standards? This will limit their creativity. Budgets, performance measures and cost control are for traditional manufacturing organizations- Not for high-tech industries. Do you agree with what Ethan says? Do you think it is important to have a management control system in high-tech companies?.

Ethan Coleman, the president and CEO of High-Tech Inc., recently sta.pdf

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Estudio de caso: Starbucks abri su primera tienda en Seattle en 1971 y era conocido por preparar algunos de los mejores cafs en grano recin tostado. Cuando Howard Schultz se convirti en director ejecutivo en 1987, Starbucks tena 17 tiendas en EE. UU. y Canad. A partir de 2015, Starbucks tiene ms de 21,000 tiendas en 66 pases. Esto incluye aproximadamente 12,000 en los EE. UU. Un pas en el que Starbucks no tiene una tienda es el pas que inspir a Schultz: Italia. El mercado de las cafeteras italianas es muy competitivo e Italia es muy protectora con sus propias cafeteras. A pesar de ser una gran corporacin, Starbucks logra aferrarse a los valores y tradiciones de su empresa. La lista de 2015 de las empresas ms admiradas del mundo incluy a Starbucks en el puesto nmero 5 en general y en el nmero uno en la industria alimentaria. Lorenzetti (2014) afirma que ms de 70 millones de personas en todo el mundo ingresan a un caf Starbucks cada semana. Para que todo suceda, los ms de 300 000 socios de Starbucks, como la compaa llama a sus trabajadores, mezclan, cocinan al vapor y preparan el caf especial de la marca en 21 000 tiendas. Y son esos socios a los que el CEO Howard Schultz atribuye el aumento de las ventas de la cafetera a un estimado de $16 mil millones para fines de este ao, su quinto ao consecutivo de aumento de ingresos. (prrafo 3) Lorenzetti (2014) relata que Starbucks tambin ocupa el puesto nmero uno en las reas de innovacin, gestin de personas, uso de activos corporativos, responsabilidad social, calidad de la gestin, solidez financiera, inversin a largo plazo y calidad de productos y servicios. servicios. La cultura de una organizacin es una mezcla de valores escritos y no escritos, creencias y cdigos de comportamiento que influyen en la forma en que se realiza el trabajo y la forma en que las personas creen en las organizaciones. El sabor distintivo de la cultura de Starbucks se puede rastrear hasta las filosofas de los fundadores originales y el fuerte sentimiento de Howard Schultz sobre cmo se debe administrar una empresa y qu tan comprometida debe estar. Foroohar (2015) seala que Schultz mantiene un fuerte compromiso con sus socios (empleados), socios comerciales, clientes, comunidad (local y global), medio ambiente y varios programas de extensin. Schultz es un fuerte defensor de la diversidad y "poco ms del 40 % de los baristas de la compaa son minoras". (prrafo 3) Schultz es el visionario y el alma detrs de Starbucks. La misin y los principios rectores de la empresa estn destinados a guiar las decisiones y acciones de los socios de la empresa de arriba a abajo. La cultura de Starbucks hace hincapi en mantener a los empleados motivados y contentos. Una cosa que ha sido importante para Howard Schultz desde el primer da es la relacin que tiene con sus empleados. Como una empresa global con ingresos de ms de 16 mil millones en 2014, los ejecutivos de Starbucks desde el primer da reconocieron que deben ser conscientes del impacto que ti.

Estudio de caso Starbucks abri� su primera tienda en Seattle en 197.pdf

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Estudio de caso: gestin del conocimiento y colaboracin en Tata Consulting Services Tata Consultancy Services (TCS) es una organizacin de servicios de TI, soluciones comerciales y subcontratacin que ofrece una cartera de servicios de TI y habilitados para TI a clientes de todo el mundo en dominios horizontales, verticales y geogrficos. Como parte del Grupo Tata, el conglomerado industrial ms grande de la India, TCS tiene ms de 108 000 consultores de TI en 47 pases. El concepto de gestin del conocimiento (KM) se introdujo en TCS en 1995 y en 1998 se form un equipo de KM dedicado llamado "Corporate GroupWare". A mediados de 1999, este grupo lanz KMpilot, que fue implementado posteriormente por un equipo compuesto por comit, implantadores corporativos de GroupWare, campeones de sucursales, propietarios de aplicaciones y el grupo de infraestructura. En ese momento, KM en TCS cubra casi todas las funciones, desde el control de calidad hasta la gestin de recursos humanos. Mientras que sus 50 oficinas en la India estaban conectadas a travs de lneas de comunicacin dedicadas, las oficinas en el extranjero estaban conectadas a travs de la red y los servidores Lotus Notes Domino. Los empleados podan acceder al repositorio de conocimientos que resida en los servidores corporativos y de las sucursales a travs de la intranet con una interfaz de navegador o un cliente de Notes. El repositorio de conocimiento, tambin llamado KBases, contena una amplia gama de informacin sobre procesos, lnea de negocio, lnea de tecnologa y proyectos. Aunque los esfuerzos formales de KM comenzaron en TCS a fines de la dcada de 1990, las comunidades de prcticas (CoP) informales y muy unidas haban existido en TCS desde la dcada de 1980, cuando tena alrededor de mil empleados. El primer grupo se bas en la migracin de tecnologas. Posteriormente se formaron equipos para mainframe, Unix y bases de datos. Los grupos, compuestos por uno o dos expertos en sus respectivos campos, comenzaron prcticas formales de documentacin, y los miembros anotaron las mejores prcticas. Rememorando las prcticas del grupo en los das iniciales, K. Ananth Krishnan, un consultor de tecnologa en ese momento, relat que a mediados de la dcada de 1980, se documentaron problemas y soluciones y haba ms de 1.500 estudios de casos relacionados con mainframes. De manera similar, ya en 1993 se revisaron 40 estudios de casos relacionados con la calidad general del sistema. El siguiente paso fue crear bibliotecas de activos de proceso (PAL). Estos contenan informacin relacionada con tecnologa, procesos y casos de estudio para lderes de proyectos, los cuales se pusieron a disposicin de todos los centros de desarrollo a travs de la intranet. Luego se desarroll Ultimatix, un portal de gestin electrnica del conocimiento (EKM) basado en la web, que hizo que el conocimiento estuviera disponible a nivel mundial. La biblioteca PAL y las KBase, que estaban alojadas en la intranet, se fusionaron con Ultimatix, que tena subportale.

Estudio de caso gesti�n del conocimiento y colaboraci�n en Tata Con.pdf

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ESTUDIO DE CASO MIS La ltima vez que vimos a Brett Michalak y Crescent Healthcare Inc., participaron en la planificacin de un nueva solucin para reemplazar su farmacia local existente software de gestin, que apoyaba su ncleo Procesos de negocios. La infraestructura de TI actual en su lugar tena unos 20 aos y no haba sido el foco de ninguna actualizaciones o mejoras importantes desde entonces. Adems de interfaces grficas menos que fciles de usar (o falta del mismo, ya que sus aplicaciones estaban basadas en caracteres), consiguiendo datos fuera de este sistema y en otros para apoyar una planificacin y anlisis ms avanzados no era factible, y la compaa haba decidido que una renovacin integral de su base de aplicaciones estaba en orden. Esta seccin trata sobre con ms detalle el enfoque adoptado por la empresa para abordar este proyecto. La intencin original era hacer todo el desarrollo con una solucin basada en la nube para obtener el costo y la eficiencia beneficios disponibles all y un camino hacia otras iniciativas, dice Michalak. Como primer paso, Crescent catalog todos sus sistemas heredados y luego analiz cada uno para identificar el especfico procesos de negocio, o partes de ellos, que cada legado aplicacin compatible. Este proceso aparentemente simple de enumerar las aplicaciones y cmo se usaron trajeron sobre su propia parte de preguntas sin respuesta. Con el tiempo, muchas empresas continan admitiendo aplicaciones mucho despus su necesidad comercial ha dejado de existir. Esto es particularmente frecuente cuando nadie est realmente seguro de lo que sera ocurrira si se desconectara una aplicacin en particular, ya que No existe una arquitectura clara que relacione las aplicaciones entre s. Despus de limpiar la lista, el siguiente paso fue identificar formas en que la funcionalidad existente podra ser replicada usando los servicios de Force.com, su alternativa elegida para la nube servicios informticos [Force.com es uno de los principales plataformas para crear y ejecutar aplicaciones, esta en particular plataforma proporciona a los clientes programables lgica, interfaz de usuario y herramientas de flujo de trabajo que se pueden utilizar para disear y ejecutar aplicaciones que tambin estn alojadas de forma remota y accesible a travs de un sitio web, lo que reduce en gran medida la necesidad de los clientes de dar soporte a su propia infraestructura de TI]. Mientras que una parte del negocio existente los procesos de Crescent podran migrarse al entorno de la nube, otros resultaron ms problemticos en este sentido. El enfoque inicial fue hacer un desarrollo completo de Force.com, pero a medida que avanzbamos, tuvimos que hacer algunos ajustes basados en requisitos especficos que no eran del todo adaptarse al plan de la nube, dice Michalak. Las compensaciones con respecto a la funcionalidad requerida son una elemento bsico de las migraciones de sistemas heredados personalizados a sistemas comerciales aplicaciones de software, pero son especialm.

ESTUDIO DE CASO MIS La �ltima vez que vimos a Brett Michalak y C.pdf

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