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Sunday, October 6, 2019

Medical Financial definition of terms Research Paper

Medical Financial definition of terms - Research Paper Example The PMPM is used in the analysis of the parameters of the different health status of the patients. The PMPM feed paid to the health home care providers is determined by several factors (Wodchis, Hirth & Fries, 2007). The health home program in the New York Medicaid adjusts the PMPM that is paid to the health care providers according to the enrollment volume, region, and the case mix. There are plans to incorporate the patient’s functional status in the near future by the New York Medicaid program as one of the determinants of the consideration in paying the Health Home providers. The New York Medicaid program provides for payment of a case finding Per Member per Month bill, which is a cheaper amount. â€Å"The case finding PMPM is provided during the first few weeks of the program to cater for reimbursement of engagement and outreach services† (Centers for Medicare and Medicaid services, 2011). The provisions of the New York Medicaid are that the billing of active medic al care management of the enrolled patients is only made when a health care manager is assigned to the patient. â€Å"The New York Medicaid health home program has various managed care plans, which give the guidelines for the payment if the contracted medical professionals† (Centers for Medicare and Medicaid services, 2011). ... cost of medical care in Medicaid, the capitalization is used to ensure that all medical expenses including the payment of the providers and the expenses of purchase of drugs are paid for and accounted for (Centers for Medicare and Medicaid services, 2011). Acuity score in Case Management Medicaid â€Å"The term acuity score in case management stands for the levels into which patients are assigned depending on their health status† (Sparer, Brown & Cover, 1999). In Medicaid, a specified criterion is used to categorize patients into levels with point values called equity scores which very according to the life area that the condition of the patient is allocated to. The acuity score of the patient is assigned under two life areas. These are the basic and medical needs. Each one of the life areas has different levels with corresponding points or acuity scores (Sparer, Brown & Cover, 1999). According to Meade and Pope (2007), in Medicaid, the first level of the basic needs life area has one point and it includes various basic needs. These are sustenance items such as clothing and food. The Medicaid provides that the items in this level are made available through the means of the patient. The second level in the basic needs life area has an acuity score of 4 points. The needs in this level are for the sustenance of the patient. According to the provisions of the Medicaid program, the patient should be able to meet these needs with occasional assistance. â€Å"This means that emergence assistance is not required in this level. The assistance needed to perform the ADL by the patient who scores 4 points is usually weekly† (Meade & Pope, 2007). The third level of the basic needs life area is where the acuity score of the patient is six points. At this level, the patient requires

Saturday, October 5, 2019

International Marketing Case Study Coursework Example | Topics and Well Written Essays - 1250 words

International Marketing Case Study - Coursework Example The marketing strategy while strengthening the global brand should have a customized appeal for the customers of the markets of the developed economies. Customers of developed markets are usually more quality conscious rather than price conscious unlike their counterparts in developing economies. Chinese brands need to invest more on Research & Development if they want to market themselves successfully in developed economies. Capabilities in research and development can be acquired by building research & development centers in the developed markets. Li Ning has built such Research & Development Centers in Hong Kong and United States. There are also differences in consumer tastes and preferences. Incorporating these differences in the products is critical for the success of internalization of any Chinese brand. Another dynamic capability that is extremely important is to have the right distribution network so that the target segment in the developed economies can be easily accessed to. Besides the product issues there are also issues related to customer service. Every product has a service component attached to it. In comparison to China the level of customer service is quite high in the developed economies of the West. Therefore, when foraying into markets of the developed world, Chinese companies need to make their customer service more customer oriented and friendly. Last but not the least the differences in culture and business are significant between China and the more developed West (Philip Kotler, 2008). The Chinese companies need to incorporate such cultural aspects of the West like transparency, individuality and a strong sense of commitment towards the customers as stakeholders, if they want to make a mark in the developed economies. For building a sports brand like Li Ning or Nike, there can be no better brand ambassador that a national sports icon. Li Ning has done so by using the name of its founder Li Ning, a former Olympic gold medalist in

Friday, October 4, 2019

Songs and Poetry Essay Example for Free

Songs and Poetry Essay Develop a kit which contains the following : * One song ( of a duration of 3 – 5 minutes ) and one poem ; * For the song, you may either retain an established tune and create your own original lyrics or create your own tune as well as original lyrics ; * Your song and poem must meet the requirements of the syllabus and the curriculum standards of the primary ESL Classroom; * Provide a brief rationale/justification for your selection. * One lesson plan for a duration of 60 minutes for each of the selected song and poem. * Your lesson plan should include worksheets, task sheets, etc. All teaching aids are to be submitted together with the lesson plan. Your kid will be assessed on the following criteria : * Suitability of the song and poem selected in relation to the lesson planned; * Originality and creativity of teaching ideas / activities designed; * Evidence of a gradation of activities that lead to successful learning of the intended learning outcomes; * Appropriate and a variety of teaching materials. You may present your kit in the following ways : * In booklet form ; * In a ring file with clear separator; * Any other presentations which you deem to be effective and attractive. Justification / rationale for the selection of song . Song: Old Pak Karim Had A Farm ( Adapted from Old Macdonald Had A Farm ) Genre: Nursery Rhymes * Age * The song is suitable with the targeted group, year 3 KSSR because it contains a little vocabulary and the students are familiar with the words used in the song. For an example, cow, duck and pig. * Content * Teacher should choose a poem that encourage and motivates the students. So I personally belief that the song that I have chose will motivate and  engage the students in the lesson as it focuses on different types of animals and the sounds they make. * Proficiency level * The rationale of choosing this song to be taught to a Year 3 students is also because of their proficiency level. At this primary level, I feel that the students are not exposed to difficult vocabularies but to only certain comprehensible words. So, this important element fulfills the choice of my song that is ‘’Old Pak karim’’ because it contains simple words . Not only that, the rhythm and the tempo of the song is also on par with the students’ proficiency level. It does not have a fast tempo and complicated music which will bore the students. * Interest * The song that I have designed for the Year 3 KSSR students, develops motivation among the students, develop imagination among them about animal, stimulates curiosity, draw on personal experience. I belief that when a teacher proposes the students with a stimulus that the students have experienced before, it will make them to indulge in that particular lesson because it is something of their interest. Directly this song will encourage active participation among the students, and create desire to continue learning. * Culture * This song will create a phenomena to expose the students whom are from urban areas and had never seen farm animals such as cows, pigs and so on. By using this song, teacher will be able to expose the students with a farmer’s lifestyle and their culture. He/ she may explain the daily routine of a farmer or different types of animals that can be found in a farm. * Resources * This song can be easily found in the internet and teachers could simply download the song and have an interesting lesson in the classroom. Lesson plan Date | 21st March 2013| Time| 10. 00 – 11. 00 am| Class | Year 1| Number of students| 25 students | Students’ level| Mixed ability class| Theme| World of Knowledge| Topic| Animals and the sounds they make. | Focused / Main skill| Language Arts | Integrated skills| Listening, speaking and writing | Curriculum Specification| 1. 1. 3 Able to listen to, say aloud and recite rhymes or sing songs with guidance. 1. 1. 4 Able to talk about a stimulus with guidance3. 1. 1 Able to demonstrate fine motor control of hands and fingers by : ( a ) handling objects and manipulating them. 4. 1. 1 Able to enjoy nursery rhymes, jazz chants and action song through non-verbal response. 4. 1. 2 Able to recite nursery rhymes, jazz chants and sing action songs with correct pronunciation and rhythm. 4. 3. 1 Able to produce simple creative works with guidance based on : ( a ) nursery rhymes 4. 3. 2 Able to take part with guidance in a performance based on : ( a ) nursery rhymes | General objective| To expose students with different types of animals and the sounds they make. | Specific Objectives| By the end of the lesson, students should be able to : 1. Listen to the song and take part in an oral activity with 100 % accuracy. 2. Enjoy and sing the song with 100 % accurate pronunciation. 3. Follow the actions and movements. 4. Create a simple creative work, face mask according to their characters they are appointed to. | CCTS| None| Grammar| Verbs | Vocabulary| Cluck, oink, quack, woof , moo| Teaching aids| 1. Pictures of different types of animals. 2. White board 3. Song clip 4. Speakers 5. Computer 6. Manila cards 7. Marker pens 8. String | Moral values| Love the animals. Cooperation. Group work. Sharing. | Previous knowledge | Students are exposed to several types of animals and they have been taught to do animal masks. | Stage / Time| Content| Teaching Learning activities| Remarks / Rationale| Set induction( +- 5 minutes ) | Talking about oneself. | 1. Teacher gets into the class and capture the students’ attention by asking them few question about themselves. Ex : Hello students, how are you all feeling today? * Do you have any pets at your house ? * Can you name some of the farm animals that you know. 2. After having the students to respond, teacher proceed to the next stage of the lesson. | Rationale The rationale for having a two way interaction during a set induction is to ensure that the students are ready physically and mentally. Having a two way communication will give a room for the students to speak out about themselves and motivates them to learn the lesson that has been designed for them for that particular day. | Pre stage ( +- 10 minutes ) | Introduction of a character. Different animals. | 1. Teacher paste a male character on the board and introduce him briefly to the students ( Refer to appendix 1 ) 2. Next teacher pastes pictures of various animals on the board. ( Refer to appendix 2 ) 3. The teacher points out few students and get them to name the animals that has been pasted earlier. 4. Then, the teacher asks the students to make the sounds that the animals make. 5. Teacher observes the students’ participation in the classroom. | Remarks-Now let me introduce Pak Karim. He has few animals with him. | While stage ( +- 20 minutes )| Listening comprehension -Cow, Duck, Chicken, Pig, Dog. | 1. Teacher plays a song clip ( Refer to appendix 3 ) and requires the students to watch and listen to him/ her. 2. Next, teacher plays the song clip and the students will have to sing the song along with the teacher. 3. Then, the teacher plays the song again and this time with few movements and actions that is suitable with the animals. 4. Students mimic the actions and the movements done by the teacher and moves around the classroom to do the actions and movements together with the sound clip. 5. Once the song has been sung, teacher ask few WH- question to the students. Ex : what is the sound made by a dog? * What is the sound that a cow makes? * Oink, oink,oink is made by which animal? 6. Teacher calls out few students, one at a time and ask them to make sound and actions of certain animals that they have learnt earlier. 7. Energetic performance will be rewarded with claps. | Rationale -This is to ensure that the students have listen and comprehended the song well. -Claps are considered as a positive reinforcement for the students which will encourage and motivate them to stay active and participate in the lesson. | Post stage ( +- 20 Minutes )| Language arts | 1. Teacher divides the students into 5 groups and appoint them to the animal characters that is involved in the song entitled â€Å" Old Pak karim Had A Farm†. 2. Each group must have 1 beginner, 2 intermediate and 2 advanced students. 3. Teacher distributes 5 pieces of A4 sized manila cards, strings and few marker pens to each groups. 4. Once the teacher is done with the distribution, she / he will have to give a clear instruction on what has to be done by the students. 5. Teacher walk around the classroom from one group to another to monitor the group activity. 6. After 15 minutes, teacher ask the students to wear the mask that they have created and get them to make the sound of the animals by pointing to one group to another. 7. Then the teacher proceeds to the next stage of the lesson. | RemarksThe students will have to share some of the materials among the group members. This will indirectly teach them how to be tolerant and to work in a group. | Closure( +- 5 Minutes ) | Let’s sing along | 1. Teacher asks the students whether they are ready to sing a song. 2. Teacher ask the students to stand up and sing along the song with the teacher. 3. Each groups will have to make sound when their respective characters appears in the song. 4. Teacher ends the lesson by instilling moral values among the students. Ex :- You should always love the animals. * You should not torture or kill them. | RemarksThe students sing the song together with the masks that they have designed and created. | Appendix 1 Old Pak Karim Appendix 2 Pictures of different animals . Rationale / Justification for the selection of the poem. * Age * This poem is suitable with the targeted group which is Year 3 students. Not only that, I belief that this poem can be proposed to the students because the students will be able to comprehend its content. Adding to that, students of this age will enjoy this poem because its a narrative poem which tells a story on a trip to a Zoo and revolves around animals. * Content * I feel that the content of this poem will engage the students and they will enjoy it because it is a narrative poem which narrates a trip to the zoo. So, directly it will provide a room for the students to develop their imagination regarding the topic. Not only that, the author has used simple language; students will not face difficulties in understanding this poem. Adding to that, this poem contains only 6 stanzas with four lines each. So the length of the poem will not bore the students and it is evident that students will be bored and demotivated if they are given a epic or long poem in this young age. Because, at this point of age, students will be looking forward for poems which is short in length but a quality one. The content of the poem revolves around a theme in the curriculum which is world of knowledge and it is applicable to Year 3 students as it gives information and students gain new knowledge from it. * Proficiency level * This poem is suitable with the students proficiency level. They will be able to digest and understand the meaning that is conveyed in the poem by the author. Not only that, students of this age will be able to appreciate this poem and will be able to take part in the activities that is done by teacher using this poem. * Interest * Not only that, according to Hickman ( 2003 ) illustration, color, format, length and type of print can also influence children’s choice. â€Å"A trip to the zoo† could definitely influence and capture the students attention because of the illustration at the bottom of the poem. The illustrations are colourful and mind captivating. * Values * Apart from teaching the students with different animals that can be found in the zoo, teachers could instill moral values among the students through this poem. Teachers can list out and teach the students with several good values that need to be practiced by every human beings in the world such as love the animals, animals are humans best friend and so on. So using this poem teachers could mould the students into betterment. Lesson plan Date | 21st March 2013 | Time| 10. 00 – 11. 00 am| Class | Year 3| Number of students| 25 students | Students’ level| Mixed ability class| Theme| World of Knowledge| Topic| A Trip To The Zoo| Focused / Main skill| Reading | Integrated skills| Listening, speaking, writing and language arts | Curriculum Specification| 1. 1. 3 Able to listen to, say aloud and recite rhymes, tongue twisters and sing songs paying attention to pronunciation, rhythm and intonation. 1. 1. 4 Able to talk about a stimulus with guidance. 2. 2. 2 Able to read and understand phrases and sentences in linear and non – linear texts. | General objective| To expose students with different types of animals and have an interesting lesson using a poem. | Specific Objectives| By the end of the lesson, students should be able to : 1. Listen and enjoy the song and take part in an oral activity with 100 % accuracy in pronunciation. 2. Understand the poem and be able to complete a task with 100 % accuracy. | CCTS| None| Grammar| Verbs ( Trick , Waddle , Chewing , Swing )| Vocabulary| Muddy Pen, Cage, Feed, Rope. | Teaching aids| 1. Video Clips ( 1 song and 1 video clip on Madagascar ) 2. Speakers 3. Computer 4. White Board 5. A big picture of a Zoo scenario 6. Task sheet 1 | Moral values| Love the animals. | Previous knowledge | Students are exposed to different kinds of animals that can be found in the mother earth. | Stage / Time| Content| Teaching Learning activities| Remarks / Rationale| Set induction( +- 5 minutes ) | Sing A song Entitled â€Å" Going To The Zoo Tomorrow â€Å"| 1. Teacher enters the classroom and captures the students’ attention by asking them few question. Ex : How are you feeling today? * Are you ready to learn today? * Can you name some animals that you are familiar with. 2. After that, the teacher plays a video clip on â€Å" Going To The Zoo Tomorrow† ( Refer to appendix 1 ) and gets the students to sing along. 3. Once the song has been sung, the teacher asks the students whether they enjoy the song and why they enjoy the song and then proceeds to the next stage of the lesson. | Rationale The rationale for having a two way interaction during a set induction is to ensure that the students are ready physically and mentally. Having a two way communication will give a room for the students to speak out about themselves and motivates them to learn lessons that has been designed for them for that particular day. Adding to that, having a song in the set induction is a great way to ignite the interest among the students. | Pre stage ( +- 10 minutes ) | A Zoo Scenario | 1. The teacher paste a big picture of a scenario at a Zoo ( Refer to appendix 2 ) on the whiteboard. 2. Teacher will have to get the students to talk about the stimulus given. 3. Teacher should ask few questions as follows 🙠 a ) What can you see in the picture? ( b ) Name the animals in the picture. ( c ) Do you like these animals? ( d ) which animal would u like to keep as a pet ? Why? 4. Teacher observes the students’ participation in the classroom. | | While stage ( +- 20 minutes )| Reading comprehension Muddy Pen, Cage, Trick, Waddle, Chewing, Swing| 1. Teacher gets the students to settle down and distributes a reading text which is a poem entitled â€Å" A Trip To The Zoo† ( Refer to Appendix 3 ) 2. Teacher reads the poem and the students repeat after her/ him. 3. Teacher stops and explains the meanings of several difficult words which are the new grammar and vocabulary that the students might encounter in the poem. 4. Teacher ask the students to write down the meanings of the words by the side of the poem. 5. Once the poem has been read, teacher ask few WH- question to the students. ( a ) Do you understand the poem? ( b ) Who wrote this poem? ( c ) How many animals are mentioned in the poem ? ( d ) What is the meaning of waddle? ( e ) Which animal has a long neck and can reach very far ? ( f ) Which animal is so colourful and beautiful ? ( g ) what are the characteristics of these animals ? | Rationale -This is to ensure that the students have comprehend and understand the poem very well. | Post stage ( +- 20 Minutes )| Individual self assessment | 1. Teacher distributes task sheet 1 ( Refer to Appendix 4 ) to each students. 2. Once the teacher is done with the distribution, she / he will have to give a clear instruction on what has to be done by the students. 3. Teacher walk around the classroom to monitor the students and guide them if they could not accomplish the task given. 4. After 15 minutes, teacher checks the answer together with the students. 5. Teacher point out certain student to read the question and the answer. 6. Students whom manage to get all correct answers will be rewarded with handclaps. | RemarksTask sheet will be distributed together with a sheet of paper contains pictures of different animals ( Refer to appendix 5 ) | Closure( +- 5 Minutes ) | Let’s watch a cartoon | 1. Teacher asks the students whether they are ready to watch a cartoon. 2. Teacher puts up the cartoon / video clip on Madagascar. ( Refer to appendix 6 ). 3. Once the cartoon has end, teacher recalls the animals that they have learned for that day. Ex : what are the animals that you saw in the cartoon ? * Do you want to go to a Zoo and watch these animals in the future, during the holidays perhaps. 4. Teacher ends the lesson by instilling moral values among the students. Ex :- You should always show some care and love towards the animals. | Rationale The rationale of having the students to sing the song again is to end the lesson for that day in a more interesting way rather than ending the lesson with tons of homework. | Appendix 1 Video clip Title: We Are Going To The Zoo Tomorrow Appendix 2 Picture of Scenario at the Zoo Appendix 4 Paste the correct picture of animal in the space provided and write the name of the animal below the picture. 1. Huge animal in the world. It has a long trunk and it does tricks at the zoo. Which animal is this ? | | 2. Its feathers are so colorful and has a long neck. It walks slowly and beautifully. | | 3. This animal is so old and sleeps in a very muddy pen. They are so smelly. | | 4. He is the king of the jungle. He loves to eat meat. He sits on some big rocks in his cage. Who is this ? | | 5. It is the tallest animal in the world. It comes over and eats the food from our hand and has a long neck that he can reach far. | | 6. These animals waddle around in their cold spot. They are black in colour. | | 7. It do not have legs like other animals. It makes ‘’hiss’’ sound and they are poisonous. | | 8. These animal swings in a rope and it swings way over the small ponds. | | Appendix 5 Pictures of animals that need to be pasted in task sheet 1. | | | | | | | | Appendix 6 Video Clip on a cartoon â€Å"Madagascar† Appendix 3 Poem entitled â€Å" A Trip To The Zoo† A TRIP TO THE ZOO Author: Deenadevy IT IS SUCH A BEAUTIFUL DAY WE WANT TO GO TO THE ZOO, PACK A PICNIC LUNCH GRAB A HAT SEE LOTS OF ANIMALS BIRDS TOO. WE WILL STOP AND VISIT THE ELEPHANT WATCH THEM DO A TRICK OR TWO, WALK PAST THE ZEBRAS. THERE STANDS FOUR SEE THE PEACOCK FEATHERS SO BLUE. THERE LIES TWO OLD HIPPOPOTAMUS SLEEPING IN A VERY MUDDY PEN, WE SEE THE LION SITTING ON SOME ROCKS IN HIS CAGE I HAVE NEVER BEEN. WE GET TO FEED THE GIRAFFE HE COMES OVER AND EATS FROM OUR HAND, WITH HIS LONG NECK HE CAN REACH VERY FAR ON HIS TONGUE MY FINGERS OFTEN LAND. WE SEE LOTS OF SNAKES, TURTLES AND SPIDERS WE VISIT THE PENGUINS IN THEIR COLD SPOT, IT IS FUN TO WATCH THEM WADDLE AROUND FLY TO THE OUTSIDE, THEY CAN NOT. WE PAST BY THE CAMELS CHEWING SOME FEED SEE MONKEYS SWINGING ON A ROPE, THEY SWING WAY OVER THE SMALL POND INTO THE WATER, THEY NEVER FALL-I HOPE.

Thursday, October 3, 2019

The major threats in revenue cycle

The major threats in revenue cycle The objectives of the billing process are to ensure the customers are billed for all sales, invoices are accurate, and the customers are billed for all sales. Accurate billing is crucial and requires information identifying the items and quantities shipped, prices, and special sales terms. But, sometimes threats might happen; the transaction might result from either a mistake or a fraud. The company might face failure to bill customers. The failure will cause loss of assets and revenues and inaccurate sales, inventory and accounts receivable data. For example, the employees who ship the product to might not bill the customers as they customers are their friends. Besides, no reconciliation of inventory amounts shipped with billings might cause failure to bill customers. This could result in undetected underbilling. In addition, the bookkeeper might do not periodically verify that all sales orders and shipping advices have been invoiced. So, the company must observe the problems faced and reduce the risk of errors and fraud. The company may separate the shipping and billing function to prevent that the failure to bill customers. The internal control can manage the billing and shipping records should be integrated on the computer system to provide for reconciliation of inventory amounts shipped and billed. The company internal control must periodically verify that all sales orders and shipping advices have been invoiced. This is because accurate and timely billing is crucial. The Billing Department may require information from the Shipping Department on items and quantities shipped and from Sales on prices and other sales terms. The basic document created is the sales invoice. Invoices may be sent or received in paper form and in invoice-less systems, ensure every shipment is recorded, since the shipment triggers recording of the account receivable. The wellà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬managed internal control should also merge the billing process with sales and marketing by using data about a customerà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s past purchases to send information about related products and services with the monthly statement. All sales tickets should be prenumbered and accounted for. This would quickly spot missing tickets. On top of that, I suggest that the On-line data entry by sales staff. The system should include credit checks on customers as well as check inventory availability Email notification of each department (shipping, billing, etc.) whenever another department performs an action (e.g., billing is notified whenever shipping enters data indicating that an order has been released) Furthermore, there might be the billing error occurred during the sales transaction. The billing might be underbilling or overbilling. This may cause loss of asset and customer dissatisfaction. The employee might prepare the invoices without notification about what was shipped and when. This will cause the billing mistakes when shipping goods. The employees maybe deal with the wrong price list of the products or goods to cause overbilling customers. The solution for the billing error can be controlled by prepare invoice only after receive copy of shipping advice indicating quantities shipped and date. The internal control can use the prices of computer-based such as have the computer retrieve prices from the inventory master file. This can prevent the wrong price with the goods shipping or even wrong price wrong goods. Moreover, the company can use date entry edit control to eliminate the billing error. Have the system to check the inventory availability as order data are entered with the prices of it. The company also can use online terminal to enter sales order date into the system as orders are received to avoid the quantity error with billing error. Internal control can also do have a system to save all the inventory or product list with pricing list so that the company can use barcode scanners to scan the products order. It can prevent the data key in error. Furthermore, for the billing error I suggest that use passwords to limit access to authorized users, and to restrict the duties each employee may perform and which files they may access in case to prevent the inventory data and prices changed by the employees. Next we can also check quantities on packing slip against quantities on sales order to make sure again the right goods shipping and the billing cost. In addition, posting errors in updating accounts receivable is one of the threats of the billing in revenue cycle. Accounts can be written off to cover theft of cash due to uncollectible accounts are not determined on the basis of established criteria. Any of fees earned, cash receipts, and uncollectible accounts expense could be either understated or overstated because of undetected differences between the subsidiary ledger and the general ledger. Also, fees earned and cash receipts or accounts receivable could be understated because of failure to record billings, cash receipts, and write-offs accurately. Trial balances of the accounts receivable subsidiary ledger are not prepared independently of, or verified and reconciled to, the accounts receivable control account in the general ledger. It causes customer dissatisfaction and loss of sales and may indicate theft of cash To solve of this threat problems, the internal control can establish and use criteria for writing off accounts receivable. Write off should be authorized by someone who does not have access to cash and periodic reconciliation of the subsidiary accounts receivable ledger to the general ledger control account for accounts receivable. Besides, the invoice shall be prepared as soon as the order is approved and the inventory, accounts receivable and general ledger files are updated at that time to prevent the delay between order and shipment so that the bill can post into account receivable just in time to avoid any error happened. Between, in case to avoid the error in maintaining the customer accounts, the company internal control may edit checks such as validity checks on customer and invoice numbers so amounts are applied to the correct account. The company can also make the field check on it to ensure payment amounts are numeric. To make sure there are no error occurred during the up dating of account receivable, the internal control shall make the reconciliation of subsidiary accounts receivable ledger with general ledger and sending the monthly statements to every customer to provide independent review. To reduce this threat, I suggest that the company can compare the number of accounts updated with the number of check received. A variety of inputs edit checks (limit checks, range checks, reasonableness tests, etc.) to ensure completeness of data entry and accuracy. Besides, establishment of electronic lockboxes with banks so that customer payments go directly to companyà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s account. Use email notification of each department whenever another department performs an action. The system that provide should include the credit checks on customers as well as check inventory availability to avoid the posting error in updating account receivable and maintaining customer accounts.

Wednesday, October 2, 2019

Shrek :: essays papers

Shrek Dragon on Shrek Conventionally modern draw bridge or the classic plank overpass†¦oh and what about this suspension bridge model? Remember what the princess said, â€Å"Keep it simple†, so maybe no suspension bridge, for now anyway. Too bad none of her suitors are man enough to wander across that old rickety death trap of a bridge that is already out there, dang nobles don’t even come around but once a decade anyway, I don’t see why I have to make them a bridge to increase their chances of taking my princess. In fact, I wonder if they even know what they are getting themselves into. That girl, high maintenance, how many people could tolerate†¦. â€Å"Dragooonnneeee† I hate it when she does that, doesn’t she realize that dragons have highly sensitive eardrums. Off to the chamber I go, must she call me when I just start a new project? Trying to fix that old bridge over the lava pit is no cakewalk I hope she realizes†¦ †¦Ah yes, I remember where I put that extra rope, it’s in the basement next to the room with the gold†¦ †¦Ã¢â‚¬Å"Hang on, I’m coming† schess, that princess acts like a well†¦ like a princess†¦ but she could consider dropping the act any day soon. After all, she will miss me if her prince ever carriers her away†¦he ha ha†¦she be so old by that time that if someone did come to rescue her from my evil fire they will take one look at her and quietly sneak out the back moat bridge like a baby dragon with his pointed little tail between his legs. â€Å"What’s up Prissy?† hah, she hates it when I call her that. â€Å"I hate it when you call me that† ah oh, is that smirk on her face? Yep, definite smirk, I know I’ve filed that look away in the â€Å"up to no good† folder, warning, warning. â€Å"Could you fetch me some tomatoes and a head of lettuce for tonight’s supper. Get them out of the back garden if you could please, but no hurry†. Was that a glint of mischief or just the setting sun playing tricks on my eyes, and what is this no hurry stuff, it certainly seemed urgent just a minute ago?â€Å"Yah, yah, yah, sure. Hey, did you get your letter that came via vultureculture express, I left it on the table in the dining hall, figured you would see it† she seems a little fidgety, avoiding eye contact, hum, who was that letter from?

Sex Education: Determining Teenage Lives Essay -- Educational Issues

A parent’s main concern has always been --and always will be--what is best for their child. Parents attempt to raise their children so that they can learn to make the best possible decisions in any given situation. However, is blatantly avoiding the topic of sex, simply because it may be awkward, the best choice that parents’ make for their children? The controversial issue of sex education in public schools has been a main concern in communities throughout the United States. There has been increasingly more discussion about sexual education programs and whether or not they should be included in the school’s curriculum. The truth is, if sex education is avoided in schools, teenagers—many of whom already lack expertise in the sexual education field—are being denied the knowledge of possible diseases, outcomes, and opportunities that sexual education has to offer. Without sex education, teenagers would be unaware of the harmful consequences of their a ctions, thus it should be implemented in every educational curriculum. Without proper sexual education, many teenage girls are at a high risk of pregnancy. According to Centers for Disease Control and Prevention, 409,840 infants were born to teenagers that were between the ages of 15 and 19 (About Teen Pregnancy). These unknowledgeable teens must be plunged from their youths in order to take responsibility for their children, which not only affects their families, but also their newborn children. This epidemic has grown so much that statistics show that every three out of ten teenage girls will be pregnant before they reach the age of 20 (Centers for Disease Control and Prevention). In order to decrease the rate of teen pregnancy, schools need to proactively promote sex education, such... ...ld Give Kids Free Contraceptives.† Bloomsberg Business week: n. pag. www.businessweek.com. Web. 16 Apr. 2012. . â€Å"Sex education for five-year-olds to be made compulsory in schools.† http://m.guardian.co.uk/. N.p., n.d. Web. 26 Feb. 2012. . â€Å"Sex Education That Works.† www.avert.org. N.p., n.d. Web. 15 Feb. 2012. . â€Å"U.S. Campaign to Promote Abstinence Begins.† Washinton Post: n. pag. /www.washingtonpost.com. Web. 16 Apr. 2012. . www.medindia.net. Sex Education For Teens, n.d. Web. 15 Feb. 2012. .

Tuesday, October 1, 2019

Understand Employment Responsibilities

201 Understand employment responsibilities and rights in health, social care or children’s and young people’s settings Task A – Short Answer Questions Ai: Imagine you are a newly appointed supervisor/manager within your service. You need to update your staff handbook to reflect current employment law. Identify three different sources of information you could use to enable you to do this. Once you have identified a reliable source of information: Aii a) List three aspects of employment covered by law.Work Conditions (safety, discrimination, accommodation, etc. ) Wages Hours b) List three main features of current employment legislation. Minimum wage Training Holiday entitlements Aiii Briefly outline why employment law exists. To protect the employee and the employer Nobody is discriminated racism is not in the work place No abuse, providing a safe work environment employee fairness people don’t work below minimum wage nobody is taken advantage of nobody is t ricked into unfavourable contracts. Task B Your work roleFor this task you will need the following: †¢ A copy of your contract of employment or employment agreement. If you don’t have a written contract of employment eg if you are employed as a personal assistant, discuss your terms and conditions with your employer and make notes to help you to complete the task; Evidence 1 †¢ A recent payslip or pay statement; Evidence 2 †¢ Access to your workplace policies and procedures or notes from a discussion with your employer if you are employed as a personal assistantBi Describe the terms and conditions of your employment as set out in your contract of employment or employment agreement. Bii Describe the information which needs to be shown on your pay slip/statement. Salary before and after deductions Name national insurance number national insurance contribution tax contribution PAYE/employee number Biii Identify two changes to personal information which you must re port to your employer. Change of bank details Change of address Biv Describe the procedure to follow if you wanted to raise a grievance at work.You may describe this in writing or produce a flow chart or diagram. Bv Explain the agreed ways of working with your employer in relation to the following areas: 1. Data protection 2. Grievance 3. Conflict management 4. Anti-discriminatory practice 5. Health & safety 6. Confidentiality 7. Whistle blowing Bvi Explain how your role contributes to the overall delivery of the service provided. Bvii Explain how you could influence the quality of the service provided by; a) Following best practice within your work role; Doing everything required I. e. raining,Be kind and caring to the residents and providing them with respect and dignity. b) Not carrying out the requirements of your role. By not following the role requirements you will be not doing your job well and following the right procedures and by that you can cause accidents and your not gi ving your fall attention by that people will be neglected and not get the fall care they need. Bviii Describe how your own work must be influenced by National factors such as Codes of Practice, National Occupational Standards, Legislation and Government Initiatives.Bix a) Identify two different representative bodies which influence your area of work. b) Describe the role of the two representative bodies you have identified. Task C Career Pathway Create a career pathway plan for yourself, indicating what opportunities are open to you as you progress in your chosen career. Indicate what you will need to learn or any qualifications you might need to gain in order to achieve your goals. Identify sources of information to help you achieve your goals. Task D Presentation or reportPrepare a presentation or report on an issue or area of public concern related to the care profession. Your presentation or report should include: †¢ A description of the issue or area of public concern rais ed †¢ An outline of the different points of view regarding the issue or area of public concern raised †¢ A description of how the issue or area of public concern has affected service provision and methods of working †¢ A description of how public opinion is affected by issues and areas of concern in either the health, social care or children’s and young people's sectors