Notes, summaries, assignments, exams, and problems for Vocational training

Unit 4: Cost Allocation and Imputation Itinerary

1. Methodologies for Cost Location

1.1. Based on Functions and Departments

The location of costs, or the itinerary of imputation, aims to find the entity that originates the cost.

In accounting for the presence of indirect costs—which measure resource consumption that cannot be directly traced to the product—it is necessary to find a way of estimating the relationship between the volume of costs and the volume of production. The solution is to set an itinerary of imputation, with different stages represented by cost centers, determining the relationship between resource consumption in the center and the different costs. Costs could be directly allocated to sections or centers or indirectly, using... Continue reading "Cost Allocation and Imputation Itinerary" »

English Grammar and Vocabulary Essentials

Zero Article

• Plural, uncountable nouns and general: hours, days
• Before languages and meals

A

• Countable: To describe what something is

The

• Specific, known places
• Superlatives

Some/Any

• Some: Used in positive sentences, offers, and requests
• Any: Used in negative sentences and questions asking for information

Third Conditional

• If + subject + HAD (past perfect), subject + would have + past participle

Complex Dependent Sentences

• Lack meaning on their own

Compound-Complex Sentences

• An independent clause + subordination + dependent + comma + FANBOYS + independent
• I went to class, even though I was sleepy, and I learned a lot.

Subordinating Conjunctions

• After - después
• Although
• As - como, a medida que
• Because
• Before - antes
• If
• Once

Hotel Vocabulary

• Double room: habitación cama matrimonio
• Twin room: habitación 2 camas
• Single room: habitación individual
• Bath: bañera
• Shower: ducha
• Suitcase: maleta
• Luggage: equipaje
• Half board: media pensión
• Full board: pensión completa
• Key: llave
• Keycard: tarjeta llave
• Bill: factura
• Receipt: recibo
• Lift: ascensor (British)
• Elevator: ascensor (American)
• Car park: aparcamiento
• Restaurant: restaurante
• Lounge: salón recibidor
• Cocktail bar: bar de copas
• Fitness room: gimnasio
• Hairdryer: secador de pelo
• Air conditioning: aire acondicionado
• Safe: caja fuerte
• Conference facilities: sala de conferencias
• Swimming pool: piscina
• Night club: club de noche
• Sauna: sauna
• Business centre: centro de negocios
• Satellite TV: TV por satélite
• Multi-line phone: teléfono multilinea
• Computer

Common Sociological Concepts

• Achieved Status
• Agents of Socialization
• Aggregate
• Alienation
• Anomie
• Apartheid
• Appearance
• Ascribed Status
• Assimilation
• Authoritarianism
• Belief
• Blue-Collar
• Body Language
• Bourgeoisie
• Bureaucracy
• Capitalism
• Capitalist Class
• Caste System
• Category
• Class System
• Clique
• Commoners
• Communism
• Conflict Theory
• Conformists
• Control Theory
• Counterculture
• Crime
• Crime Against the Person
• Crime Against Property
• Cultural Diffusion
• Cultural Relativism
• Culture
• Culture of Poverty
• Culture Shock
• Democracy
• Deviance
• Dominant Culture
• Dyad
• Economy
• Education
• Ego
• Endogamy
• Ethnocentrism
• Ethnomethodology
• Exogamy
• Formal Organization
• Gender Role
• Gender Socialization
• Global Stratification
• Globalization of Capitalism
• Government
• Group
• Group Dynamics
• Id
• Ideal Type
• Ideology
• In-Group
• Inner Controls
• Institution
• Law
• Macrosociology
• Manner

Katisha Hotel Performance Improvement Report

As requested at the Board meeting of March 14^th, here is my report.

Report Objective and Structure

The main aim in writing this report is to bring Katisha Hotel in line with the other hotels in the group. It is based on the last meeting with the Business Development Director of GS International and on the graph we have seen. This report will review the most important problems that are currently impacting efficiency and causing us to lose our most valuable assets. I have divided the report into three sections: Background, Findings, and Recommendations.

Current Challenges: Staff Attrition and Demotivation

Declining Staff Retention

As discussed in the last meeting, we are losing our skilled managers to other... Continue reading "Katisha Hotel Performance Improvement Plan: Staff Retention & Guest Satisfaction" »

Handball: How It's Played

Players advance the ball down the court by dribbling and passing. They are allowed to dribble for an unlimited amount of time, run with the ball for up to three steps before and after dribbling, and hold the ball without moving for three seconds. Players are not allowed to pull, hit, or punch the ball out of an opponent's hands, endanger an opponent with the ball, or make contact with the ball below the knees. Free throws are awarded to the opponent in the event of minor fouls or violations. A seven-meter penalty shot is awarded to the opponent when major violations are committed.

Skills & Techniques

Basic Catching Technique

• The thumbs and fingers should form the shape of a triangle.
• Both hands form a "bowl/basket,"

Discuss potential effects of deprivation or trauma in childhood on later development

Healthy development is influenced by factors such as access to loving caregivers, adequate nutrition, sensory and cognitive stimulation, and linguistic input.

A child reared in a severely deprived setting will not experience such factors and this can affect the child’s development negatively.

Deprivation in childhood can be seen as living in a state of various forms of neglect to provide basic needs – physical, emotional, or social. Deprivation is often related to institutionalization, growing up in poverty, and parental problems (e.g. alcoholism or mental illness.

Trauma in childhood can be seen as experiencing a powerful shock (e.g. divorce, death of a parent,... Continue reading "Effects of Deprivation and Trauma on Child Development" »

Canvas Model

Customer Segments

A company supplies products and services to one or several customer segments. Who are the customers? (Proveedores)

Value Propositions

Why should our customers buy our products (or services)? Which outstanding benefits do customers get? Do we fulfill their real needs?

Channels

Value propositions (not just products) are delivered to customers through several channels: communication, distribution, sales, etc.

Customer Relationships

What kind of long-term relationships does the company establish with the customer segment? How?

Revenue Streams (Income)

Revenue flows (i.e., money) represent the money customers would pay for the business's products or services.

Key Resources

Key resources encompass everything the company needs to... Continue reading "Understanding the Canvas Model and Marketing Plan" »

Differences Between Spoken and Written Language

Teaching and Learning Listening

Listening is a source of input. Children need this type of teaching to learn the... Continue reading "Spoken vs. Written Language: Teaching and Learning English" »