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富凯公司是一家超市连锁公司，在当地拥有相当大的客户群，然而随着几家超市在当地开业，富凯公司在当地的销售额和客户量逐渐下降，该公司经调查发现：其下属超市的硬件设施、配套环境、人员比例、所销售货物的质量与数量都与竞争对手没有本质区别，有的方面甚至还有优势。但一线人员的服务态度、责任心、主动性和积极性却存在严重问题，为改变这一现状，富凯公司制定了一系列措施，其中包括要对员工的考评方式和内容进行全面调整。以前，公司将员工绩效考评的核心和重点放在考察其完成任务上，现在决定重点放在工作行为上，拟采用行为锚定等级评价法进行员工绩效考评，从而加大对员工工作积极性和主动性的考评力度。 (1)采用行为锚定等级评价法对营业人员进行考评，应采取哪些具体工作步骤 (2)行为锚定等级评价法具有哪些优势和不足
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某公司又到了年终绩效考核的时候，从主管人员到员工每个人都很紧张，大家议论纷纷。公司采用强制分布式的末位淘汰法，到年底根据员工的表现，将每个部门的员工划分为A、B、C、D、E五个等级，分别占10%、20%、40%、20%、10%，如果员工有一次被排在最后一级，工资降一级，如果有两次排在最后一级，则下岗进行培训，培训后根据考察的结果再决定是否上岗，如果上岗后再被排在最后10%，则被淘汰，培训期间只领取基本生活费。 主管人员与员工对此都有意见，但公司强制执行。财务部主管老高每年都为此煞费苦心，把谁评为E档都不合适。该部门是职能部门，大家都没有什么错误，工作都完成得很好。去年，小田有急事，请了几天假，有几次迟到了，但是也没耽误工作。老高没办法只好把小田报上去了。为此小田到现在还耿耿于怀，今年不可能再把小田报上去了。那又该把谁报上去呢 请回答下列问题： (1)财务部是否适合采用强制分布法进行绩效考评为什么 (2)强制分布法有何优点和不足
CHECKOUTOPERATORSSupermarket Checkout operators sit at electronic tills and feed in the prices of thecustomer’s goods This is now done by ’scanning’, passing each such item over34. a device that reads the bar-code on it and automatically registers it down in the35. till. They may weigh some products, such as fruit, on scales near the36. tilt. When all the goods will have been scanned, the till provides a total and the37. operators take payment in the cash, by cheque or by credit or debit card. and38. give a till receipt and any more change required. They provide bags, often39. help to pack purchases, and change paper till rolls as being necessary.40. They also make it sure they have enough change, credit card forms, and carrier41. bags. Operators ring a bell or buzzer to summon for a supervisor to help42. with problems, and put notes and cheques into bags for periodic collection.43. They enter their personal details in the till, so that their performance can be44. analysed later. The system offers supermarkets an efficient way of handling with a45. large number of customers purchasing many products and helps to keep checkout queues to a minimum. 38（）
被焦油、沥青灼伤以后的急救处理是
Under the cash basis of accounting, a firm recognizes revenues from selling goods and providing Services in the period when it receives cash from customers. It reports (19) in the period when it makes cash expenditures for merchandise, salaries, insurance, taxes, and (20) items. To illustrate the measurement of performance under the cash basis of accounting, consider the following example.Donald and Joanne Allens open a hardware store on January 1, Year 1. The firm receives $20,000 (21) cash from the Aliens and borrows $12,000 from a local bank. It must repay the loan on June 30, Year 1, with interest charged (22) the rate of 12 percent per year. The firm rents a store building on January 1, and pays 2 months’ rent of $4,000 (23) . On January 1, it also pays the premium of $ 2,400 for property and liability insurance coverage for the year (24) December 31, Year 1. During January it acquires merchandise costing $40,000, (25) it purchases $26,000 for cash and $ 14,000 on account. Sales to customers during January total $50,000, of which $34,000 is for (26) and $16,000 is on account. The acquisition cost of the merchandise (27) during January is $32,000,and various employees receive $5,000 in salaries.Lawyers, accountants, and (28) professionals are the principal entities that use the cash basis of ac counting. These professionals have (29) small investments in multiperiod assets, (30) buildings and equipment, and usually collect cash from clients soon after they (31) services. Most of these firms actually use a modified cash basis of accounting, under which they (32) the costs of buildings, equipment, and similar items as assets (33) .Most individuals use the cash basis of accounting for the purpose of computing personal income and person al income taxes. 33（）
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