Payroll Accounting Essay

Payroll Accounting Essay Payroll Accounting Essay How Accounting Information Systems Has Improved Payroll Accounting Kendall Lehart ACC 575 Stephen F. Austin State University Payroll Process 1. Update Employee Master File 2. Set Pay Period and Enter Time Worked 3.Enter any Adjustments or other types of Income 4. Calculate Pay for the Period 5. Print and Review Reports before Printing Checks 6. Print Paychecks, or Pay Stubs if Direct Deposit is used 7. Print Payroll Registers and Distribute Reports 8. Transmit Payroll Taxes Payroll Before AIS MANUAL Time Cards Calculations Lots of Paperwork Time-Consuming Mistakes Payroll Clerk What to Consider Hours Worked Federal Income Tax Withholdings State and Local Taxes Deductions (Voluntary and Involuntary) Employee Benefits Child Support Overtime and Vacation Pay Way You Pay (Hourly, Salary, Commission, etc) Pay Rate Information Payment Options (Direct Deposit or Paper Check) Payroll After AIS AIS Advantages: Companies can keep better track of payroll information Automatic Time Clocks can Directly Port Hours into System Print Checks Faster AIS Disadvantages: Accurate Data Entry Danger of Hackers Risk of Fraud Outsourcing Payroll Payroll Services Basic Services: Payroll Tax Obligations Print and Deliver Checks Management Reports Envelope Stuffing Direct Deposit W-2 401(k) 125 Mutual Fund Plans Outsourcing Payroll Choosing a Provider: High Customer Service Within Reasonable Driving Distance Bonded

Benihana of Tokyo

Benihana of Tokyo Benihana of Tokyo has been very successful for the last 40 years since 1964. From a small restaurant, it has developed into a chain of themed restaurants. The success of Benihana has been attributed to the superb total quality management (TQM) process especially in maintaining the overall exotic ambience and the high quality food provided. All these strengths contribute to providing an unforgettable dining experience to its consumers and are reflected in their ability to retain consumers which is shown in exhibit 4 such that 65. % of their customers are return customers. Benihana is able to minimize cost effectively without affecting the quality of food and service provided. From Exhibit 1, total costs of sales are kept to 35-45% of total sales. Their attempt to reduce operating costs is also reflected through a reasonable net profit margin of 0. 5-9% of sales. Benihana made use of floor space efficiently to decrease labor costs and rent. The elimination of the conventional kitchen with the hibachi arrangement allows the company to keep labor costs low and at the same time, give huge amount of attentive service. This boosted its dining experience, through constant interaction with consumers. Benihana also focuses on setting up their businesses in areas with high traffic, especially in the business district areas. Rent is usually higher in these areas. By using floor space more efficiently, Benihana is able to serve more consumers during peak period and allow for more sales to cover the higher rental costs. The concept that Benihana adopts is that consumers are served at their tables with freshly prepared food by the chef. By only providing 3 menus to consumers, this reduces food costs and wastage. Benihana’s lower food costs are also reduced through the use of fresh ingredients, where storage is minimized. The main process flow of a Benihana restaurant is different from a typical restaurant. In Benihana, the orders for the soup, salad and beverages taken by the waiter while the order for the main dish is taken directly to the chef. This allows Benihana to quicken the process flow, and make it more efficient, as it eliminated the waiting time in ordering and receiving their orders. As the food is freshly prepared, the production flow is very short as there is limited movement to the food being moved from the storage area to the tables where food is being prepared. As food is being served on the spot after being cooked, this allows Benihana to maintain their quality of the food, and this satisfies consumers as shown in their feedback in Exhibit 4, where food is the main highlight of Benihana restaurants. Benihana is also able to reduce labor costs through the use of a simple management structure in each of their restaurant. In addition, chefs and waiters would clear the dishes and set the table for the next customer, unlike the use of cleaners in typical restaurants. This also reduces labor costs. Benihana success is also attributed to their TQM system where the management also emphasizes the importance of quality control in every employee’s responsibility. They emphasize quality in their inputs like the high quality food provided, and the sources of food are also selected carefully. Benihana also highlight quality in the process of serving their food to their consumers. However, the management of Benihana also faces problems despite their raving success. Their attempts to go into franchising didn’t go as planned as Rocky was unwilling to give up its control, and he felt that these franchisees were not well equipped with the experience and knowledge to run a food business, especially one that relates with Japanese culture. In addition, Bill Susha, the head of Operations for Benihana recognizes that if Benihana wants to continue to expand, it will face higher costs in terms of rental as well as shortage of well trained employees. Although Benihana has been proven that their uniqueness cannot be replicated easily by competitors, critics have been predicting that the uniqueness of Benihana is only a fad and it will not last. As Benihana is providing not only products, but also the service, they should continue to emphasize and improve on their TQM, as in this industry, employees are key input sources and by implementing TQM, there will be positive impacts on the service being delivered.

Syllabus Design in the Arena of English Language Learning in South Kor Essay - 2

Syllabus Design in the Arena of English Language Learning in South Korea - Essay Example This strategy would dictate that students would be taught other subjects, such as science and social studies, in English. The idea would require students to be language students of whatever content is being taught. Because I have taught ESL in Korea for 7 years, have taken a course in TESOL, and my experience in my current syllabus writing course, I could have predicted the negative reaction to the program. The content-based syllabus was met with widespread criticism and the program was quickly terminated. This outcome was predictable based on the problematic application of a content-based syllabus at the middle and high school level. Syllabus design has exposed me to the requirements of readiness in second language teaching. As a rookie teacher, the conventional wisdom taught that a good second language teacher would rely on a structural and notional-functional syllabus. A structural syllabus is a collection of forms and structures, while the notional is a collection of the functions that are performed when the language is used. In light of my recent educational experience, I no longer rely on those outdated models nor do I apply them. My daily schedule involves teaching conversational English to classes of students with varying backgrounds. The students may range from middle school level to the business professional. The classes may be all of one level or mixed, which demands a different approach to the question of the syllabus for each class. I approach my classes, and the issue of the syllabus, from the principle of theory meets reality. Beyond simply teaching the class, a key component of the syllabus is to maintain the motivation of the students. For the most basic learners, my approach is to use a mixture of a structural/notional syllabus. For the false beginners, a skill-based/ task-based syllabus is used. For my  intermediate and higher level learners a content-based syllabus is used.

Reading Questions Assignment Example | Topics and Well Written Essays - 500 words

Reading Questions - Assignment Example Michael (1967) defines formative evaluation as a constructive process of evaluation where a great emphasis is laid on the inputs put in the systems that later determine the processes’ quality and the system’s outputs. For instance, in an academic institution, the administration of continuous assessment Tests (CATS) is a pertinent example that can be used to explain; in system design, it used to test each and every stage’s performance, judge whether each state is performing according to specifications. It indicates how the system is performing-the content, the teaching methods, the financing and general administration of education in schools or any other academic institutions. On the other hand, summative evaluation is an evaluation process that determines the ‘worth’ of the entire program or measure against the stated objectives at the beginning of the program or course. A good example is an exam or a series of exams administered at the end of a course or a program. These exams are meant to judge whether the program is effective and reliable, valid content, effective administration or even the pedagogical issues related to teaching processes. The paper has attempted to discuss two of the fallacies or ‘errors of interpretations’ concerning these two fundamental evaluation processes. It will examine the first and second fallacy respectively. The first fallacy states that both terms were introduced to play different roles for evaluation. This distinction between them concerns the relation of the evaluative information to its environment and use that relate to matters of client and the context. The author further notes that there is no essential difference in their properties themselves, for example, between their causal and correlational claims; measures of efficiency and measures of effectiveness. Both formative and summative are different in their functions they serve to determine the extent to which each one them goes. The author points

Balancing the Individual with the Community in Barbara Kingsolvers The Bean Trees :: Kingsolver Bean Trees Essays

  Ã‚  Ã‚   In an interview with Barbara Kingsolver by David Gergen, editor-at-large for U.S. News & World Report, Kingsolver states, I think everything I write is about the idea of community and about the special challenge in the United States of balancing our idealization of the individual, or glorification of, of personal freedom and the individual with the importance of community, how to balance those two offices. (Qtd. by Gergen) I found this idea of Kingsolver's to be the basis of her book The Bean Trees. Kingsolver develops the story of a strong young woman, named Taylor Greer, who is determined to establish her own individuality. The character learns that she must balance this individualism with a commitment to her community of friends, and in doing this, her life is immeasurably enriched. Many books speak of family, community, and individuality. I believe, however, that the idea that Barbara Kingsolver establishes in her book, The Bean Trees, of a strong sense of individualism, consciously balanced with a keen understanding of community as extended family, is a relatively new idea to the genre of the American novel. The balance of the individual and community is a prevalent theme throughout The Bean Trees. Kingsolver organizes the book by first introducing us to Taylor's unique individuality and then combining that with the community ideal. The first chapter of the book takes place in Kentucky where Taylor lives with her mother. Through the incidents in Taylor's early life, we come to recognize her strong resolve to be individual. In her book Barbara Kingsolver A Critical Companion, Mary Jean DeMarr agrees with me when she tells us Taylor is "a strong character who usually knows what she wants and what she wants to do and goes about getting and doing it" (45). Taylor refers to herself when she was younger, along with a neighbor boy, as "dirty-kneed kids scrapping to beat hell and trying to land on our feet" (TBT 2). Her independence is also evident in the way she dressed. When teased that she dressed like an eye test for color blindness, she reveals she was actually flattered. "I had decided early on that if I couldn't dress elegant, I'd dress memorable" (TBT 6). Taylor was also determined not to accept what was considered the "norm" for the girls in her town. She decided that she would finish school, and no matter what, she would not get pregnant.

Operations management at Oregon facility Essay

There are a number of problems in the operations at the Oregon Facility which significantly impacts on its production. These problems include growing internal pressure for a new distribution facility in the Pacific Northwest. As well, there are quality related problems in Nebraska as well as material and inventory handling problems which also lead to an increase in production cost. Despite customer service being a very important aspect in the positive growth of any company, the facility is also coupled with customer service problems within its distribution locations where most customers end up wasting a lot of time in picking up their products. All these problems have since led to a decline in the performance. These problems have their significance in that they trigger the divisional research and engineering departments located at these facilities to provide internal consultation for the divisional research and engineering groups. Therefore these departments are motivated to look into the matter thus they can also identify other looming problems before they arise. (Mason & Jablokow, 2006, pp. 78-82). Another significance of the problems encountered in all the three facilities is that these problems enable the use of operation management tools geared towards improving the existing problems by developing ways that lead to significant changes and these impact on the whole facility at large not just the areas facing problems. (Simester, 2006). Solving the aforementioned problems at the T, P and S facilities, will subsequently lead to relative benefits that may subsequently arise. These benefits include the realization of increased performance for the capacity. Increase in their performance may also result to lower production costs and in turn this may also lead to fair prices that may attract the consumers. (Pearson, 2007). Solving the customer service problems means that the customer satisfaction will be raised. When customers are satisfied they are likely to keep on buying products from the Oregon facility and this will increase the facility’s sales volumes.

Eureka College Admissions ACT Scores, Financial Aid...