...Case study week 5. The strength of every retail or any organization is dependant on how well the organization is able to maintain good and effective communication strategy especially in the field telephone ordering services and customer service.Therefore the Phonemin company is not an exception. Learning from the case study there is indeed challenges that the phenemin company is going through due to the fact of inadequate staffing, lack of training for qualified CSR. And the problem of carefully evealuating the performance of CSR in the phenomin company.In order for the Phenomine company to succeed it engaged the services of qualified HR specialist who came out with the two methods of assessing and evaluating CSR performance.The two methods are results of clerical test and results of clerical samples. 1. How do you interpret the reliability of results for the clerical test and work sample? Are they favorable enough for phonemin to consider using them for keeps in selecting job applicants? My answer to this question is that looking at the various components of the evaluating process of the test results, it seems that the results of the clerical test results seem to make some sense .I understand that sometimes people term to get nervous at the begging of a test but once they get used to it and get settle that nervousness is reduced and the person is able to do well. Therefore I m not surprise to see time 2 been higher than that of time 1.I think the results...
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...percent, that could have a dramatic impact on your company's performance. To accomplish that goal, you need to profile everyone in the sales group to identify any skills and attributes that are common to the top group but missing from the other groups. Using this information, you'll be able to develop a profile to help you select the candidates most likely to succeed in that position. Remember, you can't tell if you've found a match if you're not matching candidates against a specific profile. 3. Develop a series of phone-screening questions. Compile a list of suitable questions you can ask over the phone to help you quickly identify qualified candidates and eliminate everyone else. Based on the case study, determine two (2) advantages and two (2) disadvantages of using the clerical testing and work sample assessment methods that the consulting firm used within in this...
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...Rigorous or Not?: A Case of Auditor Judgment for Deferred Tax Issues Case Study Rigorous or Not?: A Case of Auditor Judgment for Deferred Tax Issues Jan Taylor Morris, PhD, CPA Riggers Inc (“Riggers, “client, or “Company”) is audited by Stone LLC CPA firm (“Stone” or “auditor”). The Compa” ” ny builds and owns offshore drilling rigs. Riggers is a US-based corporation that recently expanded its operations into Brazil (the only foreign-based operations for Riggers). As a result of this expansion, the client has encountered two complex issues related to accounting for income taxes. During the 2012 year-end audit, the auditors must use professional judgment with regard to these two income tax accounting issues. The first issue relates to the client’s valuation allowance against a net operating loss (“NOL deferred ”) tax asset (“DTA”) in Brazil. The second matter is the Company’s uncertain tax position resulting from transfer pricing in the United States. These two items require judgment on the part of management, thus the audit engagement team must apply the professional judgment framework during its year-end audit. Valuation Allowance As of December 31, 2012, Riggers has a $59+ million NOL carryforward on its Brazilian corporate income tax return. In 2011, Riggers had booked a $86,956 valuation allowance against the DTA established in recognition of the future tax benefit of the NOL, as the client believed it was not more likely than not (>50%) that that portion of the NOL future...
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...Rigorous or Not?: A Case of Auditor Judgment for Deferred Tax Issues Case Study Rigorous or Not?: A Case of Auditor Judgment for Deferred Tax Issues Jan Taylor Morris, PhD, CPA Riggers Inc (“Riggers, “client, or “Company”) is audited by Stone LLC CPA firm (“Stone” or “auditor”). The Compa” ” ny builds and owns offshore drilling rigs. Riggers is a US-based corporation that recently expanded its operations into Brazil (the only foreign-based operations for Riggers). As a result of this expansion, the client has encountered two complex issues related to accounting for income taxes. During the 2012 year-end audit, the auditors must use professional judgment with regard to these two income tax accounting issues. The first issue relates to the client’s valuation allowance against a net operating loss (“NOL deferred ”) tax asset (“DTA”) in Brazil. The second matter is the Company’s uncertain tax position resulting from transfer pricing in the United States. These two items require judgment on the part of management, thus the audit engagement team must apply the professional judgment framework during its year-end audit. Valuation Allowance As of December 31, 2012, Riggers has a $59+ million NOL carryforward on its Brazilian corporate income tax return. In 2011, Riggers had booked a $86,956 valuation allowance against the DTA established in recognition of the future tax benefit of the NOL, as the client believed it was not more likely than not (>50%) that that portion...
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...Chapter 6 – Payroll Schemes 1. A _______________ is an individual on the payroll who does not actually work for the organization. a. Falsified employee b. Phantom employee c. Ghost employee d. Shell employee 2. Which of the following is not a type of payroll scheme? a. Ghost employee scheme b. False deduction scheme c. Falsified hours and salary scheme d. Commission scheme 3. Marsha Wood added her one-year-old niece, Jackie, to the payroll at JNC Company and began issuing paychecks in Jackie’s name, even though Jackie did not work for the organization. Marsha’s niece is not considered a ghost employee because she is a real individual rather than a fictitious person. a. True b. False 4. Which of the following is not necessary for a ghost employee scheme to succeed? a. Timekeeping and wage rate information must be collected. b. The ghost must be added to the payroll. c. The perpetrator must have access to a bank account in the ghost employee’s name. d. A paycheck must be issued to the ghost. 5. To safeguard against ghost employee schemes, the person in charge of entering new employees in the payroll system should also distribute the paychecks so that he or she can look for payments to unauthorized employees. a. True b. False 6. If a fraudster fails to remove a terminated employee from the payroll and collects the former employee’s fraudulent paychecks, he or she is committing a: a. Payroll larceny scheme b. Falsified hours and salary scheme c. Forged endorsement scheme d. Ghost...
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...HELEN UECKERMANN STUDENT NO: 45492832 PYC4807: PSYCHOLOGICAL ASSESSMENT ASSIGNMENT 05: Assessment in an industrial context Closing date: 11 July 2011 CONTENTS SECTION A 1. Introduction 2. Competencies 3. Core competencies of successful accountants 3.1 Skill-related competencies (SPEEX) 3.2 Personality-related competencies (16PF) 4. The role of situational, personality and interest measures in establishing the core competencies of interviewees 4.1 Situational tests 4.2 Personality tests 4.3 Interest tests 4.3.1 The Self-Directed Search (SDS) 4.3.2 The MB-10 5. Approaching the process to appoint a suitable candidate 5.1 Components of the selection process 5.1.1 CV Screening 5.1.2 Reference checking 5.1.3 Short-listing 5.1.4 Competency based interviewing 5.1.5 Psychological assessment 5.1.6 Second interview 5.1.7 Appointment SECTION B References SECTION A 1. Introduction The aim of this essay is to critically discuss the importance of a job description by highlighting five important competencies that are relevant to the job description of an accountant, the use of various types of measures in the industrial context, and the process followed in selection, placement and development of employees. The modern work environment is competitive and employers need to be strategic in their hiring strategy. According to Bennie and Huang (2010) it is important for organisations...
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...project manager whose poor leadership, unbalanced actions and unethical decision resulted in almost failing a project of manufacturing a Shuttle Launch Booster component for NASA. While the project was originally subcontracted by another company, it eventually produced a product that met most of the requirements, but the project was overwhelmed by many technical, ethical, legal, contractual and other project management challenges that could have resulted to fail it. However, it did result in demoting the project manager to his previous job as he failed to demonstrate his management skills and qualifications. This paper identifies and analyzes the challenging issues of this project and discusses the project manager’s overall performances. In case study, Gary Allison, a reputable and talented mechanical engineer at Scientific Engineering Corporation (SEC), was offered a...
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...Cognitive Processes Paper Cristala Walker August 8, 2012 INTRODUCTION This paper will examine the cognitive processes of attention, language, and problem solving. This paper will explain the purpose of each cognitive processes. This paper will also summarize and evaluate the studies of these cognitive processes and also the research methodology that they focus on. Cognitive processes are very important for human behavior. It is about the knowledge and the way people use his or her knowledge. Cognitive processes affect individuals in everyday life, often occurring within fractions of a second. EXPLAIN THE PURPOSE OF EACH COGNITIVE PROCESS Language is used to communicate feelings, thoughts, and ideas effectively. The use of language begins at a very young age, some would agree before birth. Language is spoken in a mixture of techniques from oral, to sign language to body language. In language there is a collection of terms, which is related to a particular topic, and the collection of terms is identified as a lexicon. Language and lexicon mutually combined because of the recollection of vocabulary or verbal communication, which transmits to cognitive psychology because the occurrence of lexical judgments in processing vocabulary in the cognitive mind. The main aspects of verbal communication are communicative, uninformed, controlled, generative, and self-motivated. The communicative part of language is the speech between two individuals. The uniformed part is the...
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...In brief: This chapter gives an overview of the selection process, testing concepts, types of tests, and selection techniques. It also addresses legal and ethical questions surrounding the area of testing and selection. Interesting issues: Most companies desire reference and background information to make employment decisions, however, most companies also have policies against giving out any information on current or past employees beyond basic job titles and dates of employement. Students need to see the tug-of-war between privacy rights and employer needs for background and predictive information. Lecture Outline I. The Selection Process A. Why the Careful Selection is Important 1. Performance 2. Costs 3. Legal Implications and Negligent Hiring II. Basic Testing Concepts A. Validity 1. Criterion Validity 2. Content Validity B. Reliability 1. Retest Estimate 2. Equivalent Form Estimate 3. Internal Consistency C. Sources of Unreliability 1. Poor Sampling of the Material 2. Chance Response Tendencies 3. Testing Conditions 4. Changes in the Person D. How to Validate a Test 1. Analyze the Job 2. Choose your Tests 3. Administer the Test a. concurrent validation b. predictive validation 4. Relate Test Scores and Criteria Figure 5-3 on page 178 shows a sample expectancy chart. 5. Cross-validation and Revalidation E. Testing Guidelines 1. Use Tests as Supplements 2. Validate the Tests 3. Analyze...
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...Chapter 1 The Problem and Its Background This chapter is the preface about our problem, the relationship between extent of computer technology usage and study habit of students from Rogationist College and the its background. Introduction Nowadays, technology became an inseparable part of our lives. It now rules the life of an average student and in the field of education in any corner of the world. It has taken over the field of education. Its influence has been taken across the world in every possible way. According to Charlie S. (2012) “Computer has been taking big parts of our lives, in different sectors such as medicine, architecture, communication, research, sports and education. But it greatly affects the sector of education, especially the students”. In this world of competition, the students should have to be educated. Everything is not taught by a teacher or in school. In facing big challenges in life, students take extra learning through technology/computers. These computers can be used for their personal or recreational activities such as listening to music, watching movies or videos, chatting, browsing, playing games and etc. We can also express our feelings through it, through social networking sites. Furthermore, the work of the students became easier in searching information they want to learn. Technology has been part of our lives like language, ritual values, arts and more. It also affects our ways of thinking that can contribute to a more progressive...
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...if it is confidential and be available to authentic users that is customers in e-commerce platforms, they can make orders and pay via the Internet ( Dov T. , Jane C. and Ping Z. 2007 ). In this case the system will provide the administrator with a well-defined report on items in the stock each time it is needed and can make decisions accordingly free from doubt therefore saving his time and energy to go through items in the stock. Furthermore , the information about the products which can be the type ,the category , the quality and the quantity, the expiry date etc, are automatically updated from the database and can be queried from everywhere by the manager who can make orders from wherever he can be. The automation is always results in productivity improvements. In his book , Managing For The Future, Peter D. expresses this concern as follows(p.96)...
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...will provide the health insurance planning overview, general information regarding the organization, the existing group health insurance plan which provided by the employer (LHDNM), background of study, the problem statement, research objective, research question, hypothesis, and scope of study, limitation of study, significance of study and definition of terms. Firstly, the title of the research is “The Study on the Factors Influencing The Purchasing Behavior of Personal Health Insurance among The Inland Revenue Board of Malaysia‟s (LHDNM) Staff”. There are general overviews of the personal health insurance planning and the background of the organization. After that the researcher will discuss about the background of study, problem statement, research objective and research questions. Besides, the researcher will state hypothesis of the relationship between three independent variables. Then the researcher will attach the scope of study and limitation of study. The next part is the significant of the study and definition of term. 1 1.1 About health insurance planning Health insurance, like other forms of insurance, is a form of collectivism by means of which people collectively pool their risk, in this case the risk of incurring medical expenses. The collective is usually publicly owned or else is organized on a non-profit basis for the members of the pool, though in some countries health insurance pools may also be managed...
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... Page 2 Page 3 Page 4 • Market studies identified new opportunity, which will increase company market share for central venous catheter product by 10 % profit. Introduction about central venous catheter • Heart block and arrhythmia are complications of pulmonary artery and cardiac catheterization. Injury to the conducting system of the heart often involves the right bundle causing right bundle branch block (RBBB). If patients already have left bundle branch block (LBBB), complete heart block (CHB) may result. After trauma, impairment of the right bundle is usually transient with recovery in hours, but complete heart block can lead to symptoms requiring invasive treatment. Similar complications are rare with insertion of central venous catheters, as they should not enter the heart. Injury to the right bundle during central venous catheter insertion can be by trauma from the guide wire or from the catheter itself. The function of the AV node and bundle of His in these patients has not been studied before. We report a patient with LBBB who developed CHB during insertion of a central venous cannula. Conduction through the AV node and His–Purkinje system was intact, showing that the transient RBBB was caused by traumatic injury rather than by other disease of the conduction system. Designing central venous catheter product, which will appeal customer who are looking for a quality, healthy, sterility, and pyrogen free. The new product should be on shelf in...
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...Aptitude Testing and the Legal Profession 6 June 2011 Dr. Chris Dewberry Birkbeck, University of London 1 Acknowledgement: I wish to thank Chris Hutton for his help in compiling information in the section of this report entitled Aptitude Tests Currently Used in the Professional Services Sector, Appendix 3, and Appendix 4. 2 Contents Executive Summary ................................................................................................................... 6 The Background to this Report................................................................................................ 12 An Introduction to Aptitude and Aptitude Tests ..................................................................... 13 A Brief History of Psychological Ability Testing ....................................................................... 16 The Origins of Testing .......................................................................................................... 16 The Birth of the Modern Ability Test ................................................................................... 17 The Introduction of Group Testing ...................................................................................... 19 The New Science of Psychological Testing .......................................................................... 20 The Growth of the Ability and Aptitude Testing Industry ................................................... 20 Aptitudes and...
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...Company Profile: The Levant Sweater LTD is a sweater manufacturing company. This company is a professional apparel manufacturer. We are engaged in all kinds of garment, such as men’s sweater, women’s sweater, children’s sweater etc. With the advanced technologies, rich management experience, exquisite production process and unique, creative design thoughts, our products enjoys good reputations both at home and abroad. All the products we provide are professionally designed and skillfully manufactured. We also accept customized orders to meet your specific requirements. If anyone interested in any of our series of products, or need any related items, please contact us with details of your specific orders. We warmly welcome domestic and foreign friends to cooperate with us based on mutual benefits. The Levant Sweat LTD has strongly believed in some truths which are: 1. Trustworthiness 2. Clear Dealings 3. Always Customers first 4. Quality 5. On time 6. Honesty, and 7. Eternal Relationship. The Levant Sweater LTD clearly follows the terms and condition of Bangladesh Government. The entire act and laws posted by the Government been strongly followed in our terms and condition of company. An agreement to this effect was signed between the Bangladesh Export Processing Zones Authority (BEPZA) and The Levant Sweater Ltd. Basic Information | | Company Name | The Levant Sweater LTD | Business type | Manufacturing | Product/Service...
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