... positive attitudes about teamwork and collaboration and shared learning Branching away from the RIPLS questionnaire, Earland et al (2011) took a quantitative and qualitative approach to studying ... physical therapy, and allied health mention collaboration and teamwork within their standards Furthermore, both the Accreditation Council for Pharmacy Education (ACPE) and the American Association ... take action with IPE Today, accreditation and professional organizations remain active about including IPE into guidelines and standards Accreditation and professional organizations for pharmacy,...
... strategies, aimed at increasing its water security and self-sufficiency, with particular emphasis on public education, wastewater managementand supply and demand management (see Luana (2010) fora review) ... creating a freshwater impound The Marina Bay and Kallang basin were itself created by land reclamation of the surrounding area in the 1970s The reservoir has a surface area of 2.45 km2 and an active ... ϕ Calibration parameters a Inflow into a reservoir A Green roof surface area c Constant C Salinity concentration Ea Actual evapotranspiration Ep Potential evapotranspiration ET Evapotranspiration...
... continuity planning appears on Board’s agenda at least twice each year A. 4.1.3 • Businesscontinuity planning appears on Risk and Audit committees’ agendas at least every quarter A. 4.1.1 • Plans are subject ... placed on them communications staff, and general management are by the plan are familiar with the crisis management familiar with the crisis management communications communications plan plan ... Corporate People A Corporate ContinuityBusinessContinuityManagement Practice Guide BusinessContinuityManagement Practice Guide Observed standard practice As for observed standard practice...
... experience and past information and given as the average fora year Alert A formal notification that an incident has occurred which might develop into aBusinessContinuityManagement or Crisis Management ... national standards for ANSI in BCM and Operational Resilience ASIS/BSi BCM.012010 A US National Standard ContinuityManagement Assembly Point/Area The designated area at which employees, visitors and ... brand, and value-creating activities BusinessContinuityManagement Information Exchange (BCMIX) A Canadian based BCM online discussion forum, using a LinkedIn platform BusinessContinuity Management...
... experience and past information and given as the average fora year Alert A formal notification that an incident has occurred which might develop into aBusinessContinuityManagement or Crisis Management ... national standards for ANSI in BCM and Operational Resilience ASIS/BSi BCM.012010 A US National Standard ContinuityManagement Assembly Point/Area The designated area at which employees, visitors and ... brand, and value-creating activities BusinessContinuityManagement Information Exchange (BCMIX) A Canadian based BCM online discussion forum, using a LinkedIn platform BusinessContinuity Management...
... Public MA OM MA Agape MA MA MA MA 46 Siegeauto Franceauto Gastryx MA MA MA 27 - 41 - Table - Dimensions and Features of the Management Accountant’s Activity Activity of Management Accountants Zones ... each firm we added additional informants until we began to hear the same information again and again, indicating that we had reached what Glaser and Strauss (1967) refer to as “theoretical saturation” ... characteristics reveals what management accountants are able to do, their actual capacities and abilities Our findings suggest that management accountants within a given organisation seem to face...
... as the standard reference grid for all spatial statistic data in Austria Hence, we have a direct spatial link between our BINATS test areas anda wide range of socioeconomic and agronomic statistics, ... related species were considered for the calculation: Brassica elongata, B juncea, feral B napus, B nigra, feral B oleracea, wild and feral B rapa, Conringia austriaca, C orientalis, Crambe tatarica, ... types, climatic conditions andmanagement regimes of a country; (2) baseline data necessary for detecting changes in the abundance and diversity of plants and animals as well as in habitat structures...
... Example 3.1 and Activity 3.6) has spare capacity in that its basket makers have some spare time An overseas retail chain has offered the business an order for 300 baskets at a price of £13 each ... in quantity of radios and sales value (b) Calculate the margin of safety for next year, expressed both in quantity of radios and sales value 3.5 Abusiness makes three products, A, B and C All ... (a) Calculate the total variable and total fixed cost of the hotel for this year Show the provisional annual results for this year in total, showing variable and fixed cost separately Show also...
... managed bya specialist l Accountability Each department can have its own accounting records that enable its performance to be assessed This can lead to greater management control and motivation ... overall overhead rate used) Clearly, businesses that deal with overheads on a businesswide basis are very rare Source: Based on information taken from Drury, C and Tayles, M., ‘Profitability analysis ... The operating profit for each month is calculated below, first using a marginal costing approach and then a full costing approach Marginal costing In this case, only the variable costs are charged...
... incorporation of a difficult-to-handle special part (one of them fora Standard and four fora Deluxe) Both of these products are made in batches (large batches for Standards and small ones for Deluxes) ... demand is much smaller than is the casefor Commodity A with a similar rise in price As a result, we say that Commodity A has a higher elasticity of demand than Commodity B Demand forA reacts ... such as gas and oil, it may be impractical to switch to the substitute because gas and oil heating appliances are not immediately available and are costly to acquire Real World 5.9 is an extract...
... 7.4 Total, usage and price variances for direct materials for May The total direct materials variance is the sum of the direct materials usage variance and the price variance, and can be analysed ... financial and operational performance measurement indicators Detailed management accounts are prepared monthly to cover each major area of the business Variances from plan are analysed, explained ... 7.5 Total, efficiency and rate variances for direct labour for May The total direct labour variance is the sum of the direct labour efficiency variance and the rate variance, and can be analysed...
... usually more costly What kind of standards should be used? ‘ There are basically two types of standards that may be used: ideal standards and practical standards Ideal standards, as the name ... values for one unit of inputs and outputs l There are two types of standards: ideal standards and practical standards l Information necessary for developing standards can be gathered by analysing ... sold at less than standard price, automatically leads to a favourable sales volume variance.’ (c) ‘Using below-standard materials will tend to lead to adverse materials usage variances but cannot...
... investment appraisal Source: Based on information in Alkaraan, F and Northcott, D., ‘Strategic capital investment decision-making: a role for emergent analysis tools? Astudy of practice in large UK manufacturing ... competitive advantage This advantage means that they are likely to be able to provide the product or service at a better price and/ or quality Establishing what is the best area or areas of activity and ... trying to place a value on any economic asset, that is, an asset that seems capable of yielding financial benefits This would include a share in a limited company anda loan In fact, when we talk of...
... scorecard for each sub-unit, such as a department, within the business Thus, the balanced scorecard approach can cascade down the businessand can result in a pyramid of balanced scorecards that are ... be able to: l Discuss the nature and role of strategic management accounting l Explain how management accounting information can help abusiness gain a better understanding of its competitors and ... MANAGEMENT ACCOUNTING Figure 9.6 The balanced scorecard – for translating a strategy into operational processes There are four main areas covered by the balanced scorecard Note that, for each area, a...
... The studyby Drury and El-Shishini mentioned earlier asked senior financial managers about the relative importance of financial and non-financial measures for assessing divisional performance ... Environmental and social concerns l Non-financial measures should be integrated with financial measures into a logical framework, such as the balanced scorecard l Management accountants usually take responsibility ... adopt an approach that allows the divisional managers to arrive at negotiated prices for inter-divisional transfers However, this can lead to serious disputes, and where divisional managers are...
... divisional managers and has emphasised return on investment (ROI) as a composite performance measure This is calculated after apportionment of all actual costs and assets of the businessand ‘its appropriate ... into and out of the businessand are essential for day-to-day operations The various elements of working capital are interrelated and can be seen as part of a short-term cycle Fora manufacturing ... that are both predictable and reasonably certain This will enable them to hold lower cash balances For some businesses, cash balances may vary greatly according to the time of year A seasonal business...
... commodity causes a fall in demand A commodity is said to have a relatively elastic demand where demand reacts relatively dramatically (stretches more) in the face of a particular price alteration Elastic ... materials usage variances because there may be more than a standard amount of scrap This could also cause adverse labour efficiency variances because working on materials that would not form part ... traditional approaches to management target setting tend not always to lead to the desired outcome for the business as a whole 9.4 The four main areas in the balanced scorecard are: Financial...
... determined by three factors: the performance of the business as a whole (as measured by EVA®), the performance of the division (as measured by EVA®) and the performance of the particular manager (using ... 455 finance asset-based 429 financial accounting 455 management accounting compared with 29–31 financial measures, non-financial measures and 334 financial objectives 12–15, 337 financial plans, budgets ... related to the EVA® that has been generated fora period (In the case of very senior managers it could be more, andfor junior managers less.) The target for managers to achieve could be a particular...
... in Canada, Australia, and New Zealand The Lancet 2007, 9527(367):2029-2031 31 Anderson I: Recent developments in national Aboriginal and Torres Strait Islander health strategy Australia and New ... to address Others raised these same issues but saw the information as an advantage because data could be aggregated at a regional level for analysis and addressed as part of broader policy and ... primary health care program managers, for example, ABCD became a method for reorienting service delivery away from an acute care model and toward a population health one Clinic managers regarded...