...Structure and Pattern of Introduction of Business Related Discipline Research Articles Qing Tian I. Introduction Business and economics papers have made a significant contribution to the development of the corporations and economics growth. However, it may be difficult for the readers to fully understand the materials if the structure of the papers is very complicated. In recent decades, there is an increasing trend in the complicacy of business and economics papers (Ellison, 2000). This phenomenon will induce more complexity in comprehending profound research papers. Regarding it, some basic models have been invented to give a general guideline of the building blocks of the research papers. For example, for writing an introduction of an article, Swales (1990) introduced a rhetorical pattern called create-a-research-space (CARS) which segments the introduction into three major parts, namely move 1, 2 and 3. The move 1 aims to give a background information of the topic of the research paper, depicting a general picture of which area the paper will fall into. The next move known as niche basically serves to connect move 1 and 3, illustrating the motive and inspiration of the paper (Swales & Feak, 2012). Followed by niche is the main purpose of the article. By presenting in either a purposive or descriptive way, the author can show a ultimate goal of the article. However, although some kinds of standardizations have been made to formalize the research papers, the construction...
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...polices are ill-defined and in consistently applied. Facts: 1. 1995 Employment of relatives rule in included in General Operational Manual – Not all employee have access to it. Use of word “antinepotism” term used in this manual. 2. In 1998 employee hand book is published using “antinepotism” language. 3. 01/05/1999 Keith W. Walton applies for employment and declares that he had no relatives working in the company. He did not know of his uncle being hired at that time. 4. 04/30/1999 Keith W. Walton is hired as a helper 5. 2003 Employment of Relatives policy is inserted in employee handbook. 6. 10/2006 Confused supervisor tells employee not to worry after learning that he had a relative at work after he asked whether he was related by blood or marriage. 7. 11/02/2006 Termination of Keith Walton 8. Company has a well established and consistently enforced with past precedent examples of their “employment of relatives” policy which prohibits the hiring of relatives since 1995 9. Language of such a rule, use the word “may” (be discharged) as opposed to “shall” be discharged. Is in the handbook. Company’s Position. 1. Union is trying to obtain through arbitration what they fail to obtain during negotiations the repealing or change in interpretation of the policy relating to the employment of relatives. 2. Company argues long standing, consistent enforcement and well know antinepotism policy. 3. Company argues that language of the employee handbook “May” vs...
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...Introduction Value Added Tax is one of the most important sources of tax revenues in Bangladesh. Since its introduction in 1991, VAT is one of the most effective and efficient tools in resource mobilization. Value Added Tax has emerged as a principal instrument of taxing domestic consumption world wide during last four decades. It is now in operation in more than 130 Countries. Value added tax is a primary source of tax revenue in many European and other developed countries. Its importance is also increasing in the developing countries because of its effectiveness in mobilizing local resources. VAT proves to be an efficient tool for revenue collection; its performance, therefore, has direct impact on fiscal mobilization, macroeconomic stability, and development. The basic advantages of Value Added Tax can be stated as its neutrality, tranparency, certainty and self policing mechanism. Customs is an Authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, personal effects and hazardous items in and out of a country. Depending on local legislation and regulations, the import and export of some goods may be restricted or forbidden, and the customs agency enforces these rules. Customs duty synonyms of tariff and involves a tax on commodities entering and leaving the country. In Bangladesh the levy and chargeability of customs duty are governed by the Customs Act 1969. Objective...
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...i am a student of accounting and information systems of rajshahi university. bangladesh i want to know about the border concept of accounting to increase my knowledge i am a student of accounting and information systems of rajshahi university. bangladesh i want to know about the border concept of accounting to increase my knowledge i am a student of accounting and information systems of rajshahi university. bangladesh i want to know about the border concept of accounting to increase my knowledge i am a student of accounting and information systems of rajshahi university. bangladesh i want to know about the border concept of accounting to increase my knowledge i am a student of accounting and information systems of rajshahi university. bangladesh i want to know about the border concept of accounting to increase my knowledge i am a student of accounting and information systems of rajshahi university. bangladesh i want to know about the border concept of accounting to increase my knowledge i am a student of accounting and information systems of rajshahi university. bangladesh i want to know about the border concept of accounting to increase my knowledge i am a student of accounting and information systems of rajshahi university. bangladesh i want to know about the border concept of accounting to increase my knowledge i am a student of accounting and information systems of rajshahi university. bangladesh i want to know about the border concept of accounting to increase...
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...strong business detail-mind, an analytical thinker who adapts quickly to new roles and is tenacious with follow through Innovative team player with strong communication skills. Moreover, I can provide excellent customer service for a variety of services while multi-tasking, maintaining confidentiality, and interacting with management, employees, contractors, customers, and suppliers. Am now looking forward to obtain a position which will challenge me and help the organization continue to be successful. CAREER OBJECTIVE I look forward to upholding my professionalism, ethics and integrity in all duties and tasks assigned in order to advance my career by using excellent leadership, motivational and networking skills through both on-the-job experience and additional training to accomplish set goals and objectives that will contribute to the continued success of the company. Personal Details * Year of Birth : 1994 * Marital Status: Single Education and Professional Qualification: * Bachelors in Purchasing and Supplies Management, Jomo Kenyatta University of Agriculture and Technology, 2012-2014 * Certified Public Accountants level one, Vision Institute of Professionals, (Nairobi), 2011-May 2011 * Kenya Certificate of Secondary Education, A-(Minus), Highway Secondary School, 2007-2010 Key Professional Skills and Competencies: * Strong knowledge of basic principles and procedures of procurement * Deep knowledge of principles of business letter...
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...Exchange that forms 90% of the total population and fairly presents all industrial sectors within the economy. Consistent with previous research, the results of the analysis revealed that corporate size, status of the audit firm, industry type, degree of corporate complexity and risk are the main determinants of audit fees in the Jordanian environment. Unlike previous studies, however, variables such as corporate profitability, corporate accounting year-end and time lag between year-end and the audit report date appeared to be insignificant determinants of audit fees in the sampled companies. Key Words: * Audit fees, Emerging Economy, Jordan. S S cientific Journal of Administrative Development Vol.5 I.A.D. 2007 Dean College of Business Administration, Al-Ain University of Science and Technology, UAE. ** Freelance Financial Analyst, Jordan. *** Link Officer, National Health Service (NHS), UK. 84 Determinants Of Audit Fees: Empirical Evidence From Emerging Economy Introduction Although a number of studies have provided empirical evidence on the relationship between audit fees and the attributes of audited companies, most have tended to focus on developed economies (see for example: Australia: Francis, 1984; Francis and Stokes, 1986; Haskins and Williams, 1988; Craswell et al., 1995; Jubb et al., 1996; Houghton and Jubb, 1999; Craswell and Francis, 1999. Canada: Chung and Lindsay, 1988; Anderson and Zeghal, 1994. Ireland: Haskins and Williams, 1988. Japan: Taylor...
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...The Financial Crisis of 2007-2008; Summary In Financial Crisi of 2007- 2008, a series of bank and insurance company failures triggered a financial crisis that effectively halted global credit markets and required unprecedented government intervention. Fannie Mae (FNM) and Freddie Mac (FRE) were both taken over by the government. Lehman Brothers declared bankruptcy on September 14th after failing to find a buyer. Bank of America agreed to purchase Merrill Lynch (MER), and American International Group (AIG) was saved by an $85 billion capital injection by the federal government. Shortly after, on September 25th, J P Morgan Chase (JPM) agreed to purchase the assets of Washington Mutual (WM) in what was the biggest bank failure in history. In fact, by September 17, 2008, more public corporations had filed for bankruptcy in the U.S. than in all of 2007. These failures caused a crisis of confidence that made banks reluctant to lend money amongst themselves, or for that matter, to anyone. The crisis has its roots in real estate and the subprime lending crisis. Commercial and residential properties saw their values increase precipitously in a real estate boom that began in the 1990s and increased uninterrupted for nearly a decade. Increases in housing prices coincided with the investment and banking industry lowering lending standards to market mortgages to unqualified buyers allowing them to take out mortgages while at the same time government deregulation blended the lines between...
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...and especially rug related crimes. While it is clear that many of these young African Americans are going to prison due to drug related crimes, stopping the war on drugs altogether is not the solution. Although stopping the drug war may seem efficient for stopping the incarceration of young blacks in the present, it does not guarantee that these same people will not commit other crimes. The cost for stopping the drug war is allowing drug usage and distribution to run rampant which can cause the society and the neighborhoods around the areas to become unsafe. Alexander discusses how there is no way around this issue and dismantling the system of mass incarceration is the only resolution; however if these poor neighborhoods were funded with government money, drug abuse can potentially become lower or even be stopped. Alexander is also discussing how a handful of reforms cannot be a solution to the problem. She argues that all the financial grants that are given to police departments for drug arrests and racial profiling should be halted. She believes that by halting the funding and supplies of mass incarceration are only scratching the surface of social reform. She believes there must be a change in the culture of law enforcement. By stopping mass incarceration Alexander believes that, that is the first step in racial integration. The costs of stopping mass incarceration are high for the government and prison systems. By stopping their reimbursements, drug related crimes may...
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...people for their contribution to the organisation. Ideally, systems should be clear and simple to follow so that workers can easily know how they are affected. In considering rewards it should be borne in mind that pay and financial benefits are not the only motivator for worker performance. Other important motivators for individuals may include job security, the intrinsic satisfaction in the job itself, recognition that they are doing their job well, and suitable training to enable them to develop potential. What are pay systems? Key Points: Pay systems provide the foundation for financial reward systems There are basic rate systems, where the worker receives a fixed rate per hour/week/month with no additional payment There are systems related in whole or part to individual or group performance or profit There are systems based in part on the worker gaining and using additional skills or competencies Pay systems provide the bases on which an organisation rewards workers for their individual contribution, skill and performance. Pay structures are different - they are used to determine specific pay rates for particular jobs, usually based on the nature of the job, its content and requirements. A pay structure provides the framework within which the organisation places the pay rates for its various jobs or groups of jobs. Pay systems fall into two main categories: • • those where pay does not vary in...
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...MANAGING A REWARD STRATEGY Top of Form 1 History of Reward The aims of a reward strategy are to try and be systematic about which HR mechanisms attract, retain and motivate staff. Historically the view was that salaries were what attracted a person to an organisation, benefits kept them there, while bonus and incentive schemes motivated them. Reward was regarded as consisting of three distinctive parts: Remuneration - covering such aspects as job evaluation, salary structures and incentive schemes. Benefits - which tend to be offered to all employees irrespective of their grade, such as paid leave, employee assistance programmes or Christmas parties. Perquisites - which are benefits that tend to provided to discrete categories of employees, such as a company car/car allowance, private healthcare or concierge service. 2 Reward Today More recently, this divide between which parts of reward are best suited for attraction and recruitment, retention and motivation has broken down. Modern research shows that individuals are attracted, retained and engaged by a whole range of financial and non-financial rewards and that these can change over time depending on their personal circumstances. The financial elements of a package are not considered particularly important by individuals in some situations. For instance, people at the beginning of their career may be more interested in getting access to training and career development. People at the end of their career are...
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...software, including doctor’s information, patient’s information, insurance information, medical billing codes, payment information, and any special notes on the account. Medical billing codes are necessary for a doctor to be properly reimbursed for the services provided. These codes are some of many: • ICD 9 codes (and ICD 10 codes)- international classification of diseases • CPT codes- current procedural terminology • CPT modifiers- these provide additional information to payers to make sure doctors get paid correctly for services provided • Medicare billing codes- explained for provider services and hospital insurance • CDT codes (dental)- code on dental procedures • NDC drug codes- national drug codes • DRG Medicare codes- diagnosis related group • Taxamony codes- used to categorize a provider or group specialty Our responsibility as Medical billers and coders • Collect the information necessary to prepare insurance claims and bill patients • Enter patient’s information and insurance information into the medical billing software • Enter patient’s special information including ICD 9 diagnosis codes and CPT medical billing codes • Interpret and post explanation of benefits (EOB) • Research, correct, and re-submit denied claims • Bill patients for their responsible portions • Answer patient’s questions...
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...Pay enough, don’t pay too much or don’t pay at all? An empirical study of the non-monotonic impact of incentives on job satisfaction Pouliakas, K1 Centre for European Labour Market Research (CELMR), University of Aberdeen Business School, Scotland Keywords: Incentives, intensity, job satisfaction, non-monotonic JEL- Code: C23, J28, J33. Abstract This paper attempts to test the non-monotonic effect of monetary incentives on job satisfaction. Specifically, 8 waves (1998-2005) of the British Household Panel Survey (BHPS) are used to investigate the ceteris paribus association between the intensity of bonus/profit-sharing payments and the utility derived from work. After controlling for individual heterogeneity biases, it is shown that relatively ‘small’ bonuses exert a significant negative effect on worker satisfaction. In contrast, job utility is found to rise only in response to ‘large’ bonus payments, primarily in skilled, non-unionized private sector jobs. The empirical evidence of the paper is therefore consistent with a ‘V-effect’ of incentives, suggesting that employers wishing to motivate their staff should indeed “pay enough or don’t pay at all”. 1 Research Fellow, Address: CELMR, University of Aberdeen Business School, Edward Wright Building, Dunbar Street, Old Aberdeen AB24 3QY, UK; Tel: ++44 01224 272172; e-mail: k.pouliakas@abdn.ac.uk. 1. Introduction The principal-agent model, with its convincing illustration of the trade-off that arises between risk...
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...Stonefield. This development will have a market evaluation with researches on what companies in the relevant market are providing to employees from a total compensation perspective. With the results of the research, we will then take a look at the compensation structure. With these two outcomes, we will be able to recommend a position in the market. We will also be creating a total compensation and benefits strategy, consider the use of performance incentives and merit pay to recognize and engage employees. In creating these compensations we will have to identify laws related to the benefits and pay program. Results for the Market Evaluation The results for the market evaluation will show that it will be very competitive for a small startup business to hire qualified and experienced limousine drivers in Austin, Texas. According to the Yellow Pages (2014), Austin has over 113 limousine business competing in the same market. With these many companies operating in the same market may result in several issues when it deals with human resources (HR). One of the issues with this type of market is that should assume high employee turnover rates because of low wages limousine drivers fall under. One more issue to consider is the decreasing numbers of applicants, because of the increasing numbers of the United States (US) jobs improving and job positions are becoming available due to the improving economy. “The labor market has shown signs of shaking off its winter...
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...perspectives about this pay plan: Maggie Coil, vice president of compensation of Motorola, thinks that the employees of Top Chemical should have some input on if and how to change the pay plan since they are the majority that will be affected and by allowing them to be part of the process of designing and implementing the pay plan, it will make it more accepted. Donald Berwick, associate professor at the Harvard Medical School and Harvard School of Public Health in Boston, thought the new pay plan is moving in the right direction, but still needs improvement; there is no focus on customer satisfaction, the numerical goals may be inaccurate and discouraging, and there is no incentive for employees learning new skills. Tom Nyberg, senior business systems specialist for Monsanto, thinks the employees of Top Chemical need to be more involved in creating and designing the new pay plan including...
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...Incentive Plans Paper Danyiel Brown MGT/431 University of Phoenix March 29, 2012 Demetrius Holt Incentive Plans Paper Incentive plans are reward plans that are used to motivate employees to perform past the common values of their company and increase their productivity created by their company. . There are three types of incentive plans recognized by the experts in the HR and development field; they are enterprise, group and individual. One of the incentive plans that most organizations provide these days is merit pay. Merit pay is determined by the employee’s work performance and achievements set forth by the organization’s standards. “Merit raises can serve to motivate if employees perceive the raise to be related to the performance required to earn it” (Al-Nsour, 2012). There can be a downsize to providing employees with merit raises because over years the employees performance may decline but they will still feel that they are obligated to receive the raised whether they performed or not. There are other issues that can occur with merit pay incentives such as no rules put in place for managers to calculate work performance, not enough funds obtainable to increase the base pay for the entire staff and some employees may assume merit pay has nothing to do with their work performance and overall productivity. Merit pay sometimes does not motivate employees of an upper level because of the lack of honesty on both the managers and supervisors and the employees which...
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