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28 Nov 2019

the group by operator in sql is used to?

a. aggregate functions on the query results based on one or more clummns

b. indentify which columns are used to sort the resulting data

c. state the criteria that much be met to be shown in the query result

d. indicate the name of the table from which to retrieve data

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Bunny Greenfelder
Bunny GreenfelderLv2
7 Sep 2019
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note: Working managers may complete this exercise based on the practices of their own organizations. Students may complete this exercise based on the practices of a current or previous employer. Instructions 1. Select and describe the boundaries of the system of interest; the term “organization” will be used to refer to this selected system. You may select a team, a department, a small organization (e.g., an office practice), or an entire organization. 2. To familiarize yourself with the criteria, review the section called “Category and Item Descriptions” in the Baldrige Criteria for Performance Excellence available from: www.nist.gov/baldrige/ publications/hc_criteria.cfm 3. The Organizational Assessment Worksheet provides a general description of the criteria category followed by selected questions from the respective 2011–2012 Health Care Criteria for Performance Excellence category. 4. Based on the system selected in question 1, write a brief reply to the selected questions. Briefly describe your organization, including its services; size; geographic community; key patient or customer groups; and current facilities, equipment, and technology, as well as the number of patients or clients it serves. Briefly describe your organization’s key challenges and your organization’s current performance improvement system. How do senior leaders deploy your organization’s vision and values through your leadership system, to the workforce, to key suppliers and partners, and to patients and stakeholders as appropriate? How do senior leaders encourage frank two-way communication throughout the organization? How does your organization conduct strategic planning? Summarize your organization’s action plans, how they are deployed, and key action plan performance measures or indicators. How do you identify patient, stakeholder, and market requirements for service offerings? How do you build and manage relationships with patients and stakeholders to meet their requirements and exceed their expectations at each stage of their relationship with you? What are your key organizational performance measures? How do you use these data and information to support organizational decision making and innovation? How do you assess your workforce capability and capacity needs, including skills, competencies, and staffing levels? How do you address workplace environmental factors to ensure and improve workplace health, safety, and security? How do you design and innovate your work processes to meet all the key requirements? How do you improve your work processes to improve healthcare outcomes, to achieve better performance, to reduce variability, and to improve healthcare services? Provide data for one key measure or indicator of healthcare outcomes that is important to your patients and stakeholders. Provide data for one key measure or indicator of patient or stakeholder satisfaction. Provide data for one key measure or indicator of financial performance. Provide data for one key measure or indicator related to operational performance. Provide data for one key measure related to achieving legal, regulatory, and accreditation requirements. Prioritizing Improvement Opportunities 1. Review the responses to the organizational assessment questions. 2. Note any questions for which you could not provide a response (i.e., the organization does not have a defined process or approach to address the topic of the question). 3. Review the organizational performance results data. 4. Select one or more measures that demonstrate less than desirable results. 5. Select one item from question 2 or 4 as the performance gap for the performance improvement exercise .

Q2. (6 pts),

Assuming constant tax rates, pre-tax book incomeX the tax rate equals ___________________.

Taxes paid in cash for the current year is the tax rateX ____________________.

Q3 (3 pts). A valuation account is used to:

A. reduce a deferred tax liability.

B. reduce a deferred tax asset.

C. increase a deferred tax liability.

D. increase a deferred tax asset.

Q 4 (10 pts.)

4.1 (4 pts.) For each example, indicate whichis higher in the current year, taxable income orpretax income? Assume the company is in its first year ofoperations.

(You must get more than three correct to earn credit.)

Check which is higher for each item:

taxable income

pretax income

A. a balance in the Unearned Rent account at year end.

B. using accelerated depreciation for tax purposes andstraight-line depreciation for book purposes.

C. a fine resulting from violations of OSHA regulations.

D. Installment sales accounted for on an accrual basis.

E. Product warranty liabilities.

F. Interest received on state and municipal obligations.

4.2 (6 pts.) Check only one box for each of thesix items (temporary difference resulting in DTA or DTL; orpermanent difference). Must get more than two correct to getcredit.

Temporary difference resulting in:

Permanent

Difference

DTA

DTL

A. a balance in the Unearned Rent account at year end.

B. using accelerated depreciation for tax purposes andstraight-line depreciation for book purposes.

C. a fine resulting from violations of OSHA regulations.

D. Installment sales accounted for on an accrual basis.

E. Product warranty liabilities.

F. Interest received on state and municipal obligations.

Renoir Hotel & Casino issituated on beautiful Lake Tahoe in Nevada. The complex includes a300-room hotel, a casino, and a restaurant. As Renoir's newcontroller, you are asked to recommend the basis to be used forallocating fixed overhead costs to the three divisions in 2012. Youare presented with the following income statement information for2011:

(Click the icon to view theinformation.)

You are also given the followingdata on the three divisions. (Click the icon to view the data.)

You are told that you may choose toallocate indirect costs based on one of the following: directcosts, floor space, or the number of employees. Total fixedoverhead costs for 2011 was $14,630,000.

Read the requirements.

Requirement 1.Calculate division margins in percentage terms prior to allocatingfixed overhead costs. answers to two decimal places, X.XX.)

Hotel Restaurant Casino

Requirement 2.Allocate indirect costs to the three divisions using each of thethree allocation bases su each allocation base, calculate divisionoperating margins after allocations in dollars and as apercentage

Allocate the indirect costs, thencalculate the division operating margin in dollars and as apercentage of each segment.

Begin with cost allocation based ondirect costs. (Round percentages, including intermediatecalculation:: places, X.XX%. Round dollar amounts to the nearestdollar. Use parentheses or a minus sign for negativ

Allocated fixed overhead costsOperating margin

Hotel Restaurant Casino

Operating margin %

. ,

% % %

Next, allocate costs based on floorspace. (Round percentages, including intermediate calculations, toTu\ places, X.XX%. Round dollar amounts to the nearest dollar. Useparentheses or a minus sign for negativ

Hotel Restaurant Casino

Now allocate costs based on numberof employees. (Round percentages, including intermediate calculatdecimal places, X.XX%. Round dollar amounts to the nearest dollar.Use parentheses or a minus sign fo1 amounts.)

Allocated fixed overhead costs

Hotel Restaurant Casino

Requirement 3.Discuss the results. How would you decide to allocate indirectcosts to the divisions? W

a dramatic difference nodifference

There is

in the operating margin percentagesdepending upon which allocation b

Where cost allocation is required,the

and

criteria are recommenc

$14,630,000 is a

cause-and-effect direct-costnonfinancial

overhead cost. This means that on a short-run basis, the

appropriate but Renoir could attemptto identify the cost drivers for these costs in the lng run. Renoirsh

the $14,630,000 cost

the three divisions. This will helpguide the choice of an allocatio

short run.

Requirement 4.Would you recommend closing any of the three divisions (andpossibly reallocating resc divisions) as a result of your analysis?If so, which division would you close and why?

The analysis in requirement 2

should should not

guide the decision on whether to shut down any of thedivisior

overhead costs arefixed costs in theshort run. It

variable

how these costs would be affectedit

Renoir shut down one of the divisions.Also, eachdivisi -·dependent of the other two. A decisic

is not

=-o:;-<'%i;'!;!;>!-!:';';;>;'{1;; ·

the restaurant, for example,

the attendance at the casino andthe

Data Table

(cont.) Hotel Restaurant Casino

Revenues $ 17,130,000$ 6,427,000 $ 12,380,000

Directcosts 9,825,000 4,392,100 4,475,500 Segmentmargin $ 7,305,000$ 2,034,900$ 7,904,500

Data Table

Hotel Restaurant Casino

Floor space (squarefeet) 70,000 14,000 56,000

Number ofemployees 280 70 350

Requirements

Requirements

Calculate division margins in percentage terms prior toallocating fixed overhead costs.

Allocate indirect costs to the three divisions using each of thethree allocation bases suggested. For each allocation base,calculate division operating margins after allocations in dollarsand as a percentage of revenues.

3. Discuss the results. How wouldyou decide to allocate indirect costs to the divisions? Why?

4. Would yourecommend closing any of the three divisions (and possiblyreallocating resources to other divisions) as a result of youranalysis? If so, which division would you close and why?

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