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The above factors lead to investors needing to assess the extent to which a firm's reported earnings are free from mistake or manipulation, i.e. the quality of the firm's earnings. [3] Other ways accounting choices can lower a firm's earnings quality include [2] Recording revenue too soon or of questionable quality, Recording fictitious revenue,
Metrics used by the organization need to show data on how human capital strategy is effective and that organizations are acquiring, developing and deploying the proper talent. Organizations that have trouble deciding what metrics to use for their organizations can always enlist the help of a specialist or consultant to do a company-wide ...
In accrual accounting, the term accrued revenue refers to income that is recognized at the time a company delivers a service or good, even though the company has not yet been paid. Likewise, the term accrued expense refers to liabilities that are recognized when a company receives services or goods, even though the company has not yet paid the ...
Commuted leave: Two half pay leaves due can be commuted to one fully paid commuted leave. Commuted leave not exceeding half the amount of half-pay leave due at any point of time can be taken on certified medical ground. Whereas 90 days of commuted leave can be availed during the entire service period without any certified medical ground.
Arguably, in all these cases, "data quality" is a comparison of the actual state of a particular set of data to a desired state, with the desired state being typically referred to as "fit for use," "to specification," "meeting consumer expectations," "free of defect," or "meeting requirements."
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Many employers decide to provide additional vacation PTO. The mean vacation days per employee in Germany in 2023 was 31,0 days. [13] PTO for health issues is unlimited. The first six weeks of sickness leave are paid in full by the employer. For longer absences, the health insurance pays sick pay up to 90 % of the current net salary.
Annual leave, also known as statutory leave, is a period of paid time off work granted by employers to employees to be used for whatever the employee wishes. Depending on the employer's policies, differing number of days may be offered, and the employee may be required to give a certain amount of advance notice, may have to coordinate with the employer to be sure that staffing is available ...