Implications of Uncollected Accounts to Fiscal and Operational Policy: A Case of Realty Corporation

Author(s):  
JOEL B. TAN

Uncollected account is a critical indicator of financial volatility, profitability,and customer satisfaction. This business research sought to address the uncollected receivables of a realty corporation in Davao City that brought the organization to difficult cash position and exposed its financial instruments to liquidity and creditrisks for years. The study employed a qualitative, case study design. Data weregathered and analyzed through direct interviews with experts, phone surveys, andfinancial statement audit. The instrument used was a self-constructed interviewguide validated by experts. The “case analysis and business problem solvingmodel”, a scientific process approach to any business problems, was utilized asa tool in identifying the principal problem and the best alternative solution.Results of the analyses and evaluation suggest that hiring an in-house credit andcollection personnel will yield the greatest value of net advantage among otheralternatives drawn. When properly executed, supported and sustained, the bestcourse of action shall help the company maintain a high quality of receivables interms of size and age, establish responsibility and accountability in its collectionpolicies and strategies, reduce delinquencies and bad debts at a tolerable rate,increase chances of recovery and salvaged revenues, and improve its cash flowcondition and exposures to financial risks.Keywords: Social Science, accounting, receivables, uncollected account, case study,Realty Corporation, descriptive design, Philippines

2018 ◽  
Vol 15 (1) ◽  
pp. 2-4
Author(s):  
Dominique Parrish ◽  
◽  
Alisa Percy ◽  

Welcome to the first issue of the Journal of University Learning and Teaching Practice for 2017. This issue contains six papers that broadly cover topics related to assessment, educational collaborations, academic development and social media The first two papers in this issue have a focus on assessment. In the first paper, Francis examines and evaluates the link between assessment rubrics and student performance and evidences the importance of students engaging with and discussing assessment rubrics. The paper presents practical suggestions for effectively using rubrics and fostering improved student performance and engagement. In the second paper Tadesse, Manathunga and Gillies broadly examine the perceptions of a range of stakeholders in higher education in Ethiopia, on the quality of their experiences of teaching, learning, assessment and review. A qualitative case study design was used and found that recent quality improvement efforts in Ethiopia have been more focused on quality assurance than quality improvement. The recommendations of this study suggest the need for internal system enhancement, adoption of formative assessment and support and ownership of those working in the sector and responsible for quality improvement.


2020 ◽  
Vol 9 (2) ◽  
Author(s):  
Rachel Ratih Ayu T ◽  
Zakiyah Tasnim ◽  
Annur Rofiq

This study analyzes the English teacher candidate’s use of instructional media in the teaching practicum. The English teacher candidate who became the participant in this study was doing their teaching practicum in MTsN 5 Jember. This study applied the qualitative case study design. Interview and observation were done one time to select the participant. The four-times classroom observations and questionnaires were used in order to collect the data. This study employed the model of Creswell in analyzing the data. The findings of this study showed that the English teacher candidate applied one type of instructional media namely Visual Media. Those were Picture and Whiteboard. The way the teacher candidate implemented the instructional media was almost the same in each meeting of the teaching and learning process. However, the students’ participation and response were not always the same in every meeting. It depended on the way the teacher candidate managed the class activity.


2018 ◽  
Vol 25 (2) ◽  
pp. 81-91
Author(s):  
Kerstin Kuyken ◽  
Mehran Ebrahimi ◽  
Anne-Laure Saives

Purpose This paper aims to develop a better understanding of intergenerational knowledge transfer (IKT) practices by adopting a context-related and comparative perspective. Design/methodology/approach A qualitative case study design involving 83 interviews and non-participative observation in German and Quebec organizations has been chosen. Findings Two distinctive archetypes of IKT emerge from both national contexts: “we-individualizing” (Germany) and “I-connecting” (Quebec), leading to an eightfold taxonomy of IKT practices. Research limitations/implications This research is limited to young and senior workers and to high-tech sectors. Originality/value Comparative and inductive study of IKT, adaptation of IKT practices to national contexts, retaining younger workers. This inductive and comparative study allows a better adaptation of IKT practices to national contexts and therefore a better retention of younger workers.


2020 ◽  
Vol 8 (2) ◽  
pp. 485-497
Author(s):  
Ivan Ashif Ardhana

[The Use of the Online "Testmoz" Test Integrated with Google Classroom as an Alternative Online Learning Tool]. This study aimed to explore students’ acceptance level of the online-based assessment tool “Testmoz” integrated with Google classroom on chemistry courses. The subjects were 51 students of the fifth semester at Jurusan Tadris Kimia IAIN Tulungagung selected by purposive sampling. The method used in this study was a one-shot case study design. Data obtained from students’ questionnaires and interviews before the Covid-19 pandemic start to begin. The result shows 93,30% accepting the level of Testmoz integrated with Google classroom. These findings were supported by students’ interview data as a user that overall result was positive and shows support. The additional result shows the high interest of rural students through learning innovation using the help of information technology. These results may support the learning process on pandemic conditions that use digital platforms such as the Learning Management System (LMS) as supporting tools of learning in this era.


2020 ◽  
Vol 3 (1) ◽  
pp. 114-127
Author(s):  
Donna Isra Silaban ◽  
Imelda Nahak

This study aims to examine development communication in community participation in village development planning. Community participation is very important because it can guarantee the effectiveness of development programs. There are a number of obstacles to community participation in development planning. Some identified barriers are the absence of legal support (Rumensten, 2012), lack of public awareness, low quality of human resources, length of stay and hours employment type (Wijaksono, 2013), lack of socialization from the government (Sagita, 2016), poverty and limited access provided by the government (Ompusunggu, 2017), and interest of bureaucracy in planning (Mbeche, 2017). These studies, indeed, have not considered yet cultural factor leading to disinvolvement. This qualitative case study extends previous studies by revealing the culture of mamfatin ukunrai discouraging community participation in development planning in Naran Village (pseudonym), Raimanuk Subdistrict, Belu Regency. Mamfatin ukunrai is a custom considering development planning is government's duties and responsibilities. Villagers are merely the executor of development programs. This custom is a legacy of royal government system and dominates the mindset of villagers. The tradition of highly appreciating the government unwittingly creates an invisible distance between government and society. It has discouraged villagers’ participation.


Author(s):  
Denty Marga Sukma ◽  
Joko Nurkamto ◽  
Nur Arifah Drajati

<p>The understanding of knowledge transfer and information delivery is recently in the broader scope due to the development of educational technology. The information delivery is not merely done using verbal message; however, multiple modes of presentation such as verbal and auditory representation can also be the alternative of material delivery. The studies featuring the use of multimedia-based presentation are mostly administered to determine its effectiveness to be implemented in the learning process. In contrast, the exploration of the use of multimedia-based presentation toward the way how it can be a means of interaction seems underexplored. Therefore, to make it be more precise, the present study attempts to explore the practice of multimedia-based presentation in academic speaking classroom and to investigate the interactivity emerged during the presentation process. This study deployed qualitative case study design due to the purpose of gaining the in-depth investigation of the use of multimedia-based presentation and its interactivity emergence in academic speaking classroom. The study was conducted in one of the universities in Surakarta majoring English Education where academic speaking becomes one of the subjects. The presentation document along with the presentation process were analyzed in this study. The results of the analysis show that multimedia-based presentation is designed to visualize the material being conveyed through the icons, pictures, and illustrations that are able to represent the information or knowledge in a more concrete way. Moreover, the interactivity is also emerged through the use of multimedia-based presentation as it simplifies the presenter to do the following: gesturing, dialoguing, and describing. The results implies the opportunity for both teachers and academic speaking presenters to innovate how they present the material by using multimedia-based presentation.  In practice, multimedia-based presentation along with its interactivity can clarify the materials, grab the audience attention, and stimulate the audience responses.</p>


2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Driana Leniwati ◽  
Aliya Nur Aisyah

The aimed of this study was to analyze the management of Boonpring Ecotourism by Village Owned Enterprises (BUMDes) in order to increase income of the village (PADes). This study uses a case study design with a qualitative descriptive method. Qualitative data obtained by conducting in depth interviews, observations and documentation. The informants in this study were the Head of village, the Head of BUMDes, staff and community. Data reduction, data presentation, trianggulation and conclusion are data analysis  used in this study. The results of the study stated that the management of Boonpring Ecotourism had been carried out well by the Village-Owned Enterprises (BUMDes) of Sanan Kerto in accordance with the cooperative, participatory, transparent, accountable, and sustainable principles. Good management of Boonpring Ecotourism is expected to increase Income of village in a sustainable manner by exploring the potential of villages through the tourism sector even though there are obstacles in the application of participatory principles, namely the quality of Human Resources (HR) that need to be trained.Keywords: Management Principles; tourismp; BUMDes; Income of Village. AbstrakTujuan dari penelitian ini adalah untuk menganalisis pengelolaan Ekowisata Boonpring oleh Badan Usaha Milik Desa (BUMDes) dalam rangka meningkatkan pendapatan desa (PADes). Penelitian ini menggunakan desain studi kasus dengan metode deskriptif kualitatif. Data kualitatif diperoleh dengan melakukan wawancara secara mendalam, observasi dan dokumentasi. Informan dalam penelitian ini adalah Kepala Desa, kepala BUMDes, karyawan, dan masyarakat. Reduksi data, penyajian data, trianggulasi dan penarikan kesimpulan merupakan analisis data yang digunakan dalam penelitian ini. Hasil penelitian menyatakan pengelolaan Ekowisata Boonpring sudah dilakukan dengan baik oleh Badan Usaha Milik Desa (BUMDes) Sanan kerto sesuai dengan prinsip kooperatif, partisipatif, emansipatif, transparan, akuntable, dan sustainable. Pengelolaan Ekowisata Boonpring yang baik diharapkan dapat meningkatkan Pendapatan Asli Desa secara berkelanjutan dengan menggali potensi desa melalui sektor pariwisata walaupun ada kendala dalam penerapan prinsip partisipatif yaitu kualitas Sumber Daya Manusia (SDM) yang perlu dilatih.Kata Kunci: Prinsip Pengelolaan, wisata, BUMDes, PADes. 


2021 ◽  
Vol 7 ◽  
pp. 237796082110523
Author(s):  
Siri Vestby Bøe ◽  
Jonas Debesay

Introduction Ensuring the quality of clinical placements has long been a challenge in nursing education. This is partly due to a growing aging population requiring health services, and an increased need for nursing workforce. Both in Norway and internationally, there is a rise in the use of student-dense models, wherein several students are placed together on the same ward at the same time where the supervision of the students is the collective responsibility of the nurses. Objective The aim of this study was to explore factors that promote or inhibit learning in a student-dense ward when used as a model for clinical placement in hospitals. We examined how clinical placement is experienced in a student-dense ward, as well as how learning is facilitated. Methods A qualitative case study design was used to capture the learning environment on the student-dense ward in a comprehensive way. We used focus group interviews, in-depth interviews, and observations with students and employees at a major hospital in Norway. Results Our findings showed that the orientation days and the teaching activities in student-dense wards, the feedback students receive, the clinical facilitator's role and the student community were factors that had particular importance for good learning environments in this placement model. Conclusions To ensure the quality of clinical placements, more attention should be paid to these factors in the planning, organization, and facilitation of new and existing student-dense wards. It is paramount to provide students with thorough written feedback and to secure the clinical facilitators with enough time to conduct student supervision when organizing clinical placement as student-dense wards.


2020 ◽  
Vol 35 (1) ◽  
pp. 159-171
Author(s):  
Steffen Muxoll Bastholm ◽  
Kristin B. Munksgaard

Purpose The strategic importance of the purchasing function increases, as its task become more dynamic in various interfaces with different suppliers. Changes in these customer–supplier interfaces pose specific challenges. The purpose of this study is to investigate how the purchasing function handles the interplay of interface changes. Design/methodology/approach This study applies a qualitative single case study design. Data are collected through observations and interviews conducted before, during and after a concrete change of interface taking place between a buying firm and its suppliers and customers. Findings Three main findings are identified to redefine the tasks of the purchasing function. The first concerns the new ways of defining the purchasing tasks. The main issue is to balance tasks with the simultaneous changes influencing other interfaces and relationships. The second is the division and alignment of tasks in intra- and inter-organizational networks with regards to who decides and coordinates what. Third, the inter-connected performance relates to how other actors perform their tasks. For the purchasing function, managing supplier interfaces influences and is influenced by how the firm simultaneously manages its user interface. Practical implications For management, a new way to evaluate the performance of the purchasing function is needed by including relationship management and interactive capabilities. Originality/value This study contributes with new insights into how managing the dynamics of changing interfaces requires interactively defined purchasing tasks, division and alignment of tasks and inter-connected performance vis-à-vis others in the wider network setting.


BJPsych Open ◽  
2016 ◽  
Vol 2 (2) ◽  
pp. 173-178 ◽  
Author(s):  
Toby Raeburn ◽  
Virginia Schmied ◽  
Catherine Hungerford ◽  
Michelle Cleary

BackgroundRecovery-oriented language has been widely adopted in mental health policy; however, little is known about how recovery practices are implemented within individual services, such as psychosocial clubhouses.AimsTo explore how recovery practices are implemented in a psychosocial clubhouse.MethodQualitative case study design informed by self-determination theory was utilised. This included 120 h of participant observation, interviews with 12 clubhouse members and 6 staff members. Field notes and interview transcripts were subject to theoretical thematic analysis.ResultsTwo overarching themes were identified, each comprising three sub-themes. In this paper, the overarching theme of ‘social environment’ is discussed. It was characterised by the sub-themes, ‘community and consistency’, ‘participation and opportunity’ and ‘respect and autonomy’.ConclusionsSocial environment was used to facilitate recovery-oriented practice within the clubhouse. Whether recovery is experienced by clubhouse members in wider society, may well depend on supports and opportunities outside the clubhouse.


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