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2022年5月27日星期五

Macroeconomic Chapter 3:Determination of National Income Equilibrium

 Chapter 3

这个chapter要先知道3个sector economy

two sector economy 这个没有tax

three sector economy 这个有government tax

four sector economy 这个有government tax和 net export

Yd= C+S

for two sector, Yd=Y because in two sector, there is no tax exists

for three sector, Yd=(Y-T)

  • APC= C/Yd
  • MPC=change in C/change in Yd
  • C=a + bYd
    •  b=MPC
  • Y=C when saving is zero, Y= C + S
  • APS=S/Yd
  • MPS= change in S / change in Yd
  • APC + APS = 1
    • APC= 1 - APS
    • APS= 1- APC
  • MPC+MPS=1
    • MPS= 1- MPC
    • MPC= 1- MPS
  • S= -a + (1-b)Yd
    • 1-b=MPS
    • 1-MPC=MPS
    • a= saving when disposable income is zero

diploma akauntansi sem 2

  根据course structure,我们sem2的course有稍微调整。 (可能是因为疫情的关系

sem2的diploma akauntansi是全网课哦~(2022年3月)


原本:

  • pengajian islam/nilai masyarakat
  • kelab
  • principles of management
  • macroeconomics 
  • business law 
  • financial accounting 2
  • communicative english 2

调整后:

   pengajian islam/nilai masyarakat

    kelab

    principles of management

    macroeconomics 

    ✅business law 

    financial accounting 2

    communicative english 2



sem2共有7科,jam kredit是16分,共四科有final exam🍀


介绍科系

1. Nilai Masyarakat

💙Nilai masyarakat 涵盖沙巴与砂拉越土著,马来西亚历史,各个宗教的由来,文化和特点等等。

💙这个科目本身没有final

💙需要完成perbincangan, pembentangan 和 video(project)

💙perbincangan 我组的题目是agama buddha的jalan lapan lapis mulia (20%)

💙pembentangan是tanggungjawab mahasiswa  terhadap keluarga dalam konteks pembinaan keluarga sejahtera (20%)

💙tugasan 我组题目是kesan penjajahan british terhadap perpaduan kaum di Tanah Melayu(30%)

    -tugasan 要有isi kandungan,pengenalan,isi,kesimpulan,rujukan和 lampiran

    -不能copy n paste

  

2. Kelab

💙本人是加入pengguna

💙这个科目会学消费者的权力hak untuk mendapat ganti rugi

    - hak untuk memilih

    - hak mendapat keselamatan

💙kelab也是没有final exam

💙需要完成2个project,分别是tunjuk cara和mini project

💙project可能会因poly不同而有所差异

💙tunjuk cara是presentation,mini project的题目是策划一个活动/lawatan (写活动前,活动中和活动后的kertas kursus(report))对当过活动主席/秘书的朋友们很友好 


3. Principle of management

💙POM 是着重theory和应变的科目

💙顾名思义,管理就是有planning,organizing,leading,controlling (有很多方法)

💙POM有final exam 占50%

💙POM有2个quiz (2×5%=10%),1个test (10%),1个project (10%),1个presentation (10%)和1个problem scenario (10%) 50%


4. Macroeconomies

💙Macroeconomics 是学GDP,GNP, unemployement ,inflation,money and banking

💙会有calculation

💙Macroeconomics 有final exam 占50%

💙Macroeconomics 有1个test (15%),2个quiz (2×5%=10%),2个end of chapter(15%)和1个problem scenario (10%)


5. Business law

💙Business law 是全theory的科目,总共有5个chapter

💙有很多好玩的cases,但是名字稍微有点挑战性

💙business law 有final exam 占50%

💙business law有2个quiz(2×5%=10%),1个test(10%),2个end of chapter(15%)和1个case study(15%)

 

6. Financial Accounting 2

💙Financial Accounting 2就是会计Financial Accounting 1的进阶版

💙FA2 会学到cash book和bank statement(adjust),如何计算inventory,depreciation, account receivable,account payable和 perkongsian

💙FA2 有final exam 占 50%

💙FA2 有两个quiz(2×5%=10%),2个test(2×10%=20%), 1个presentation(10%),1个practical exercise (10%) 


7. Communicative English 2

💙Communicative english 2 就是英文吧,属于比较fun的科目

💙那么fun的科目,肯定没有final exam 

💙第一个活动是presentation (30%) 

💙录制10-15分钟的video,有个Q n A 环节  

💙第二个是个人assignment  (20%) 

💙test (20%


Chapter 2:Macroeconomics

 首先,这个chapter有学GDP,GNP和NNP,3个Approach

GDP 是国内生产总值(包括国外来我国工作的,不包括我国去别国工作的)

GNP是国民生产总值 (包括在外工作的)

NNP是GNP-depreciation

  • Net National Product 有net就是净 所以用GNP-depreciation

Income Approach

用来找personal income, disposable personal income 和 per capita income

a) i. Personal Income= wages and salaries + Rent+ Interest +Profit +Dividends + Transfer payment +                                             Interest on government loan + Interest from consumer loan- EPF contributions -                                         taxes on corporate profit - undistributed corporate profit
    ii. Personal Income= National Income + Transfer payment +Interest on government loans +Interest on                                          consumer loans - taxes on corporate profit- undistributed corporate profit - EPF                                          contributions

b) Disposable personal income= Personal income - personal income tax

c) Per Capita income= National Income/ Total population

Expenditure Approach

4个sector
-personal consumption (C)
-investment (I)
-government spending (G)
-net exports(X-M) X  is export, M is import
C + I + G + X - M 会拿到GDP mp + net factor income from abroad变 GNP fc + subsidies - indirect tax变GNP fc - depreciation = National Income

Product approach

加一堆开销变成GDP mp + net income= GNP mp -indirect tax + subsidy= GNP fc-depreciation=NI

The difficult in calculating National Income

1.Double counting
半成品算一次了,成品又算一次,所以算到两次

2.Accuracy of Information
得到的信息不准确

3. unpaid activities
家庭主妇没有给薪水,实际上请人是要付薪水的

4.Transfer payment
有些没有算在national income,拿到这些钱,人民会去花,但是没有算在national income

5. Activities that are illegal yet productive
gambling没有记录在NI, 实际上productive

6.Depreciation
不能准确预测贬值(estimate而已)

The difficult in compare national income

1. Concepts of national income 
exclude service
2. Different treatment of items
Malaysia非法活动没有算在NI, 泰国有算,难比较
3. Patterns of income distribution
NI不能代表standard of living,消费也高
4.patterns of expenditure
消费大
5. unpaid productive income
老婆帮忙做家务没有算在NI,but 佣人做有算在NI
6.general price index
用消费能力比较,不是钱的价值

Difficulties to compare NI between time periods

1.General price level
-价格高,general price也会提高,对比就会less accurate
2.Quality of goods and services
-时间越久,quality越高,价格越高
3.Population composition and total population
NI高,可能造成TP会高
4.patterns of income distribution
GNP increase 30%, 不代表生活水平提高30%

The uses of National Income Data

-to measure country's rate of economic growth
-to measure total contribution of economic sectors to total national production
-economic planning 
-to measure country's general standard of living
-to show or indicate the success or failure of government policies 

Chapter3:Principle of management (organization)

Organizing 

  • is the managerial process that defines the role of each employee in order to achieve organizational objectives
  • attempts to achieve the goals set in the planning stage
  • forming an organizational structure

Important of Organizing

  • shows the job divisions or specialization
  • sows the duties and responsibilities of each department
  • shows the reporting relationship between managers and subordinates
  • shows the types of job performed in an organization
  • shows the grouping of work segments in an organization
  • shows the departments or units at each management level in the organizational hierarchy
  • create coordination among different departments of the organization 

Organizing Process

  1. Listing the jobs
    • list 出来分析
  2. Dividing the jobs
    • 公平的分配工作
  3. Establishing the departments
    • departmentalization 部门分配
  4. Coordinating the jobs
    • 确保工作内容合理,避免一人承担过多的工作量
  5. Performing evaluations and adjustments
    • 评估与调整
也可以分成4个stage
  1. Identifying the activities
    • 用organizational goals来决定perform的活动
  2. Grouping the activities
    • 确认活动后,开始把相同的活动grp成一个department
  3. Distributing the tasks
    • 分配task,based on员工能力
    • 有良好的command(reporting line)
  4. Coordinating the tasks
    • 团结达到organizational goal

Work Specialization

跟着department来分配work

好处:
员工做一样的工作会习惯,会做到比较好,增加productivity

坏处:
员工会觉得无聊,懒惰

Job depth
-按照能力分配工作

Job scope
-增加工作的领域

Job design
-outline the task (list出来)

Job design 有job enlargement,job enrichment, job rotation,and job specialization

  1. Job enlargement
    • combine various operation at a similar level into one job
    • increase job scope
    • 要看情况,不能加到员工不能承受,会带来负面影响
  2. Job enrichment
    • give employee more authority and responsibilities增加员工的权利,maybe给她带团队
    • increase job depth
    • motivate自己,因为觉得被信任
  3. Job rotation 调职
    • from one job to another
    • 换department 在同公司
    • provide opportunities for employee to learn new skills
  4. Job specialization
    • 把job分成小part
    • 容易完成
Departmentalization
i. Functional  (function performed)
ii. Divisional (grp based on product/location)
iii. hybrid (有些用functional 有些用divisional)
iv. matrix (horizontal divisional)

vertical coordination(直的):top management而已
-delegation
-span of control
-centralization versus decentralization
-formalization

horizontal coordination link top,middle management
Authority 和responsibilities要一起给

Types of authority
  1. Line authority
    • owned by line manager(advice)
  2. Staff authority
    • given to staff manager (给service)
  3. functional authority
    • line or staff manager to do specific job
    • after task done, authority 要收回

Types of power
1.coercive power
    -can give punish (tangguhkan bagi ganjaran)
2.reward power
    -ability to give something valuable to employee (money)
3.legitimate power
    -manager give instruction to subordinate
4.expert power
    -master in marketing,marketing 他就因为knowledge比较有权力
5.referent power
    -榜样可以当成referent power 公众人物,讲师。。。。

Delegation
1.allocate duties
2.give authority
3.give responsibility
4.establish accountability

好处
-团队精神
-enable innovation

坏处
-abuse of power
-delay
-conflict between employee (不公平)

Span of control
advantage
🍀faster decision making
🍀lower the cost

disadvantage
-hamper their original talent and creativity
-extend hierarchy of control results in a long time in decision-making
-narrow span of controlling prevent cross-functional problem-solving

Centralization
decision是被top manager approve

Decentralization
senior management 有power做decision,不需要top manager approve

Formalization
-helps vertical coordination

i. polices and rules
ii. procedure
iii. rules
iv. job description

Traditional organizational structure
simple structure
🍀control all functions of the business
functional structure
🍀grouped according organizational functions
Divisional structure
🍀organizational function divide into product divisions

narrow span of control 适合大公司
wide span of control 适合小公司


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