...BAB II TINJAUAN PUSTAKA 1. Definisi Early Childhood Caries Early Childhood Caries, atau juga dikenali sebagai nursing caries, baby bottle caries atau nursing bottle caries, adalah suatu bentuk agresif karies gigi yang merusak gigi insisivus desidui maxilla dalam beberapa bulan setelah erupsi. Secara umum ECC adalah suatu bentuk karies rampan yang berhubungan dengan pemberiansusu melalui botol atau ibu yang tidak benar.American Dental Association (ADA) mendefinisikan ECC sebagai hadirnyasatu atau lebih kerusakan gigi, kehilangan gigi (akibat karies) atau permukaan gigi yang ditambal pada gigi desidui anak usia prasekolah yaitu dari sejak lahir hingga 71 bulan. (American Dental Association) 2. Etiologi Early Childhood Caries Etiologi ECC sama dengan karies pada umumnya yaitu multifaktorial, yang terjadi akibat interaksi faktor yang mempengaruhi aktivitas karies yaitu mikroorganisme, substrat, host (gigi dan saliva), dan waktu. (repository.usu.ac.id) 1. Host Terjadinya karies gigi dipengaruhi oleh host yang rentan. Lapisan keras gigi terdiri dari enamel (lapisan paling luar) dan dentin. Proses karies dimulai dari lapisan luar, oleh karena itu enamel sangat menentukan terjadinya karies. Karies pada gigi desidui lebih cepat dibandingkan gigi permanen, hal ini terjadi karena gigi desidui mengandung lebih banyak bahan organik dan air, sedangkan jumlah mineral lebih sedikit dibandingkan gigi permanen dan ketebalan enamel gigi desidui hanya setengah...
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...Managerial Accounting 20 May 2012 AC 505 Case Study II: A. Break-even point in passengers and revenues per month = 35,000; $5,600,000 1) Per Passenger Sales $160 Variable Expenses 70 Unit Contribution Margin $90 Fixed expenses ÷ Unit CM = $3,150,000 ÷ 90 = 35,000 passengers in break-even point 2) Contribution Margin Ratio (CM Ratio) = Contribution Margin ÷ Selling Price = $90 ÷ $160 = .5625 Break-even point in dollars = Fixed costs ÷ CM Ratio = $3,150,000 ÷ .5625 = $5,600,000 B. Break-even point in number of passenger train cars per month = 556 Number of seats per train car = Average load factor × Number of seats per train car = .70 × 90 = 63 passengers per train on average Passengers in break-even point ÷ Number of seats per passenger train = Number of passenger train cars per month to break-even 35,000 ÷ 63 = 555.5 or 556 train cars C. Monthly break-even point in number of passenger cars when fare is raised to $190 = 486 Number of seats per train car = Average load factor × Number of seats per train = .60 × 90 = 54 passengers per train on average Per Unit Sales $190 Variable Expenses 70 Unit Contribution Margin $120 Fixed Expenses ÷ Contribution Margin = $3,150,000 ÷ $120 = 26,250 passengers to break even Break-even point in passengers ÷ average passengers per train = Break-even point in train cars = 26,250 ÷ 54 = 486.11 or 486 train cars to break-even D. Break-even point in passengers...
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...TerraCog GPS: 1. How have departmental and individual objectives lead to the current situation? * There are no OBJECTIVES/ Goals no clear agenda of what needs to get done * Emma needs to become more assertive and instructive * She doesn’t know what she wants * Pressure to get it onto the shelves is stressing everyone and thus ruining the cooperation among members * There are different departmental objectives they are based on a functional form of organization * Advantages of it: * Economies of scale * Greater specialization * Opportunities for technical development * Disadvantages of it: * Coordination problems * Slower adaptation * The departments only care about what they want to do there is no cooperation thus resulting in conflicts and also no concrete decision * Each department is stubborn not willing to corporate to find a solution together team-building activities needed 2. What is the current decision-making process? * They are in a conflict stage no one listens to one another and everyone states that it is impossible instead of jointly figuring out a solution * They have defined the problem and found a solution and are running into problems that they are slowly identifying. However, they have not found any alternatives yet since there is no corporation. * The separate functions are not coordinating with one another * Every department decides...
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...Three Rivers Consulting Services November 13, 2012John Doe, President Fargo Manufacturing2101 E Coliseum Blvd Fort Wayne, IN 46805 | AddressAddressPhoneEmail | Mr. John Doe, At Three Rivers Consulting Services, helping our clients improve their businesses is our highest priority. It is therefore our pleasure to submit to you our recommendations for improving your time-keeping and payroll system. We have separated our proposals into three sections: data collection/cost allocation and related controls, processing procedures and related controls, and disbursements. It is the opinion of our auditor team that if implemented these recommendations will provide the most cost savings and increased efficiency for your business. We conclude our report by offering suggestions for implementation of our recommendations. Data Collection/Cost Allocation & Related Controls Although not isolated to your payroll cycle, your employee’s time data is collected only at the departmental level. By collecting employee time data for individual production centers, production runs, or specific activities, your accounting department will be better able to track your labor expenses to products. Labor is a significant expense for your company. By directing a greater amount of your hourly payroll into your more profitable lines and away from those that are less profitable, you can reap significant cost savings and add to your bottom line. Processing Procedures & Related Controls In your current system...
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...(For Course participants only) Reading Material & Work Book On Effective Noting & Drafting (Edited by Smt. Jayanthi Sriram, Asst.Director) GOVERNMENT OF INDIA INSTITUTE SECRETARIAT TRAINING & MANAGEMENT DEPARTMENT OF PERSONNEL & TRAINING ADMINISTRATIVE BLOCK, JNU CAMPUS (OLD) OLOF PALMS MARG, NEW DELHI-110067 TEL. 26105592 TELEFAX: 26104183 Revised - 2005 FORWARD In responsive administration it is obvious that the response has to be meaningful. Yet, it may not be effective unless the response time is optimised. This twin objective can be achieved through streamlining of the decision making process itself. In the Central Secretariat, as in other spheres of Government, contribution by all rungs of employees particularly by those at the cutting edge level, namely the Section Officers and Assistants, generally helps arriving at the right decision. Besides collection of information, such contributions are rendered through Noting & Drafting. Effective noting & drafting at every level, therefore, is a matter of prime concern. 2. To address this concern, we in ISTM have been according utmost importance to the inclusion of 'noting and drafting' as a subject in all our foundational and refresher Courses. Besides, focussed workshops on effective noting & drafting are also organised in large numbers. To help participants team effectively, the need for practical exercises cannot be overemphasised. Similarly,...
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...Swinton & Associates Accounting Firm 6711 14th Street Washington, DC 20310 202-678-0076 November 27, 2011 Mr. John Jones: President LBJ Corporation 100 E Main Street Alexandria, VA 22303 First and foremost, thank you for selecting Swinton & Associates Accounting Firm to evaluate LBJ’s Internal Control Systems. I realize that there are a plethora of accounting firms that you could have chosen therefore; I wanted to express my sincere gratitude for trusting our firm to assist you with your needs. With that said, I have carefully assessed the information you provided to my colleague at the initial meeting regarding LBJ’s posture for going public. I have outlined the key areas of concern and have broken the areas down into the following categories: 1. Internal Control Requirements - After numerous corporate scandals came to light in the early 2000s, Congress addressed this issue by passing the Sarbanes-Oxley Act of 2002 (SOX). Under SOX, all publicly traded U.S. corporations are required to maintain an adequate system of internal control. Corporate executives and boards of directors must ensure that these controls are reliable and effective. In addition, independent outside auditors must attest to the adequacy of the internal control system. Companies that fail to comply are subject to fines, and company officers can be imprisoned. SOX also created the Public Company Accounting Oversight Board (PCAOB), to establish auditing standards...
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...Case - Swisher System Corporation I. Company Background: Swisher Systems Corporation (SSC) is an industrial heating company which was established in 1949. SSC is an innovator of flexible heating products, especially with its knit and braided heating element. The heating element is multi-stranded resistance wire that is knit and braided with fibreglass and is the base technology for almost all SSC products. SSC is known in the industry as being the highest quality flexible heat supplier which produces control devices and heating cable. SSC’s competitive advantage is on the quality products which maintains higher and safer temperature that are more flexible than their competitors or other products in the market. II. Facts of the Case: A. Mike Watkins Director of Purchasing for Swisher Systems Corporation Solely responsible for purchasing all materials of SSC. Has various experiences in material management prior to SSC. Has more than thirty-five (35) years of industrial purchasing experience. B. Products at Swisher Systems All SSC products are solutions to industrial heating applications SSC manufactures fifty percent (50%) standard products and fifty percent (50%) custom orders. o The custom products can be applied to virtually all industries that require heating products. Industries like semi-conductors, food processing, medical, petrochemical and others. Biggest contributor of SSC’s sales is the cloth heating jacket, though expensive...
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...how to record it. How should an expenditure, in this instance to purchase a lottery ticket, which has a risk of providing no future cash flows be reported? 2. Brief Summary of the Economic Purpose of the Transaction State the reason corporate management has entered into the transaction, or, alternatively, summarize the event that has led to the reporting controversy. (This can be difficult in some practice cases but is usually obvious in the FASB concepts cases.) Phil N. Tropic bought a lottery ticket to participate in a drawing by a local charity. His motive for the purchase is not clear since the purchase may have been made for a chance to win $100-$100,000 or to support a local charity. 3. List of Alternative Ways to Report the Transaction List all approaches that have reasonable merit. The objective is to be complete without listing alternatives that are obviously without merit. In developing alternatives, you will often find it helpful to think in terms of i) alternative times when the transaction could be recorded (recognition) and ii) alternative ways to measure the amounts at each time (measurement). (Do not provide journal entries, although you may find it helps you to develop them on scrap paper.) a. Expense the $150 immediately. b. Record an asset for $150 now and then expense the $150 after the drawing. c. Record an asset for the market value in the secondary market, say $90, and expense the remaining $60 immediately. Expense...
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...Change and Culture Case Study II Marla Jennings HCS/514 July 15, 2013 Vinnette Batiste, PhD., MBA Change and Culture Case Study II To adjust to greater competition and pressures of obtaining increased organizational efficiency and cost containment, many organizations have begun to examine strategies related to restructuring and downsizing to maintain organizational viability. These processes have included mergers and acquisitions, and redefining occupational roles of workers within the organization. Consequently, successful management of the structural change process can be daunting and overwhelming if not handled in an organized and thoughtful process. Those who are responsible for the process must recognize the barrier that may be hindrances to conception and implementation of the change process These barriers include: (a) lack of concise and coordinated planning/goals, (b) resistance to change within the organizational workforce, (c) failure to consistently evaluate the progress of the proposed change within context of the entire system, and adjust methodology as necessary. Thus, in order to achieve a balance between achieving organizational goals and addressing the uncertainty that may occur in the workforce, organizational leaders are tasked with the responsibilities of finding creative means to facilitate the mandated objectives while at the same time finding vehicles to maintain adequate levels of employee satisfaction and productivity in order to facilitate...
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...AC 505 Case Study II Springfield Express Luxury Liner A. What is the break-even point in passengers and revenues per month? Break-even point = Fixed cost / Contribution margin Contribution margin = Revenue - Variable cost per unit = $160 - $70 = $90 Break-even point = $3,150,000/$90 = 35,000 Break-even point in passengers is 35,000. Revenue per month is = Break-even point * selling price = 35,000*160 = $5,600,000 B. What is the break-even point in number of passenger train cars per month? Break-even # passengers =556 Seats per passenger car = 90 556/90 = 6 *.70 = 4 C. If Springfield Express raises its average fare to $190, it’s estimated that the average load factor will decrease to 60%. What will be the monthly break-even point in number of passenger cars? Revenue = 54 * $190 = $10,260 Contribution margin = 10,260 – 3780 = $6480 Break-even point in passengers = $3,150,000/$6480 = 486 D. Fuel cost is a significant variable cost to any railway. If crude oil increases by $20 per barrel, it is estimated that variable cost per passenger will rise to $90. What will be the new break-even point in passengers and in number of train cars? Break-even point in passengers = $3,150,000/ ($160 - $90) = 3,150,000/70 = 45,000 Break-even point in no of passenger train cars = 45,000/63 = 714. E. Springfield Express has experienced an increased in variable cost per passenger to $85 and an increase in total...
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...With these developments, it is obvious that conflicts between parties of different nationalities occur and liability to tax on income of foreigners especially among those engaging in trading venture. Whilst the laws affecting domicile and residence may be sufficiently settled, it is paramount for courts to pursue a detailed analysis to ascertain specific preliminary issues so as to avoid controversial rulings. Courts often handle numerous financial cases that involve what can be best described as foreign or international elements. In such cases, court must decide whether it has the jurisdiction under the Family Law Act 1975 to make a decision on such cases. In the event that it is determined that the court is invested with the jurisdiction to determine the case, the court has to consider whether there is a system of law in foreign country that also has the jurisdiction to handle the case. As it was addressed in the case Attorney General of New Zealand v Ortiz [1984] AC 1, these benefits and costs to either party if the case resolution is made in foreign country as compared with the apparent country should also be a subject of concern. [1] Legal systems in most countries around the world adopt community property regime, which takes effect at the inception of marriage or at the time of divorce. For instance, California and Massachusetts in the United States have adopted community property regimes that support equal division of assets upon divorce. However, this provision...
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...Adapted from Bernhardt & Kinnear (1988). Cases in marketing management, pp. 6-16. Plano, TX: Business Publications, Inc. Pay careful attention to the following points. They are often used by instructors to evaluate either a written or oral analysis. 1. Be complete. Each area of the situation analysis must be discussed, problems and opportunities identified, alternative presented and evaluated using the situation analysis and relevant financial analysis, and a decision must be made. An analysis that omits part of the situation analysis or only recognizes one alternative is not a good analysis. Second, each area must be covered in-depth and within insight. 2. Avoid rehashing case facts. Every case has a lot of factual information. A good analysis uses facts that are relevant to the situation at hand to make summary points of analysis. A poor analysis just restates or rehashes theses facts without making relevant summary comments. 3. Make reasonable assumptions. Every case is incomplete in terms of some piece of information that you would like to have. A good case analysis must make realistic assumptions to fill in the gaps of information in the case. For example, the case may not describe the purchase decision process for the product of interest. A poor analysis would either omit mentioning this or just state that no information is available. A good analysis would attempt to present this purchase decision process by classifying the product and drawing upon real life...
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...are given. It is understandable then that we should seek out more opportunities to apply our skills and make more positive impacts within our jurisdictions. It is this general attitude that led us to get involved in investigating cold cases. How We Got Started Mark had, for several years, been consulting with our Coroner’s Division as a forensic anthropologist. During this time he came to learn that there were numerous coroners’ cases in which the identity of the decedent was unknown. These cases were kept in three-ring binders on a shelf in the Sergeant’s office. Over the years, in the course of this forensic work, we would discuss these cases and the progress that was being made on them. The conversation usually ran along the lines of us asking “any luck with that 1980 homicide victim?” and the sergeant answering “well, we’ve gotten so many new cases that I haven’t been able to even look at it yet.” This went on for a few years and through two different sergeants. One day we, as a crime analysis unit, were brainstorming about how we could broaden our “client base”, as it were. We had been successful in integrating ourselves into our Investigations Bureau and had been involved in numerous major cases. And, of course, we had always been active in producing tactical and strategic analyses for our patrol personnel. But we knew that we could be doing more, particularly given the size and responsibilities of our agency. It was during...
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...BUSINESS CASE Presented to the Accountancy Department De La Salle University In partial fulfillment Of the course requirements In ACCTBA2 (C33) March 2, 2015 A stakeholder is typically concerned with an organization delivering intended results and meeting its financial objectives. In general, a stakeholder can be one of two types: internal (from within an organization) or external (outside of an organization). The stakeholders in this situation are Lanie Marquez and Tim Rodriguez who are also partners in the retail distribution business and their capital contributions are as follows P500,000 and P300,000 respectively they are an internal stakeholder since they are also the owners. The total Capital of both stakeholders is P800,000 and with a monthly salary for both partners at P15,000 on the assumption that both of them will contribute to manage the business equally. Assuming that both managed the business equally the total salary for the year for Lanie and Tim are P180,000 each. They share profit and loss equally and no interest will be given on capital contributed. The problem for this situation is that Lanie is starting to get concerned with the behavior of her other partner Tim. He only manages the business 50% of the time, which will mean that his salary of P15,000 will need to decrease by also 50% since he does not manage the business equally with his partner. The business has seen a downturn in the profit outcome and for the current financial...
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...Ralph’s Grocery and United Food and Commercial Workers Union The case that I chose for the week 6 critical thinking assignment concerns Ralph’s Grocery Company, located in California. It applies to this week’s material due to the fact that the case involves unlawful suspension and discharge of an employee, as reviewed by the National Labor Relations Board. Background In May 2011, Vittorio Razi was an employee at Ralph’s Grocery and was suspended and terminated after he refused to take a drug test without first consulting with his UFCW Local 324 representative. The company (Respondent) says that on the day in question, Razi’s behavior was in question, acting nervous, anxious, agitated, and slurred speech. After a couple managers discussed the...
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