A company with few managerial levels and a short chain of command usually has a wide span of control. This is called a _____ organizational structure. Group of answer choices

Answers

Answer 1

Answer:

Flat

Explanation:

An organizational structure can be defined as the process which typically involves dividing an organization into various functional units.

Basically, the organizational structure comprises of three (3) main dimensions and these are;

I. The vertical dimension: this is typically the decision-making responsibilities (decentralization and centralization).

II. The horizontal dimension: this divides the organization into subunits.

III. Integrating mechanisms: it is based typically on the strategic mechanism that controls the various subunits within an organization.

A span of control can be defined as the number of people (employees or workers), functions, activities which are being directly controlled effectively and efficiently by a manager in an organization.

In this scenario, a company has few managerial levels. Also, all short chain of command usually has a wide span of control. This is called a flat organizational structure.

A flat organizational structure can be defined as an organizational structure that comprises of a few or no levels of middle managers between employees and the executive. Thus, it's an organizational structure that brings the top executive in direct contact with the employees such as salespeople, customer care, cashier, etc.


Related Questions

A lean work center is being operated with a lot size of 50 units. Assume the demand rate is 200 parts per hour. It takes three hours to circulate a container, that includes all set up, run, move, and idle time. What is the maximum inventory that will accumulate in the system

Answers

Answer: 600

Explanation:

Based on the information given in the question, the maximum inventory that will accumulate in the system will be calculated as the product of the demand and the lead time. This will be:

= Demand × Lead Time

= 200 × 3

= 600

Therefore, the maximum inventory is 600.

In Fontainebleau Hotel v. Eden Roc, the Eden Roc Hotel sued the Fontainebleau Hotel when Fontainebleau began erecting a 14-story addition to its premises that Eden Roc claimed blocked air and sunlight from its pool and sunbathing areas. The court determined that

Answers

Answer:

The answer is "The structure could be constructed when it is helpful and beneficial, even if it is partially constructed to deliberately damage the plaintiff ".

Explanation:

As court decided for Beau because although Eden Roc has incurred from the interruption of free air and daylight development, this does not do so because the building fulfills a useful or valued need, but because it is harmed by only a regulation. Whether Eden Roc had been decided by the Supreme, future property gains would've been impeded.

It is held throughout all places that, in which a framework encounters a useful and profit-giving need, there is no legal right to free advance of light and air from the bordering country, for neither damage nor even a guideline under the saying sics utere tuo ut extra - terrestrial non-leads, even though the structure damages by trying to remove fresh air and interfering to vi.

What can you say about the packaging of cell phones? Do you find them appealing? why or why not?​

Answers

being the most common packaging in electronics and appliances, there are many things about making your packaging stand out. The worst thing about this growing industry is that there is endless competition. What you think of creating today after so much work and effort, after spending so much on the agencies and everything, someone else beats you to it and creates something you never thought could be made.

Suppose you've just inherited $10,000 from a relative. You're trying to decide whether to put the $10,000 in a non-interest-bearing account so that you can use it whenever you want (that is, hold it as money) or to use it to buy a U.S. Treasury bond.
The opportunity cost of holding the inheritance as money depends on the interest rate on the bond.
For each of the interest rates in the following table, compute the opportunity cost of holding the $10,000 as money.
Interest Rate on Government Bond (Percent) Opportunity Cost (Dollars per year)
8 _____ (10,000.00 / 800.00 / 0.08 / 8.00 / 125,000.00)
10 _____ (10,000.00 / 10.00 / 100,000.00 / 1,000.00 / 0.10)
What does the previous analysis suggest about for money?
a. The quantity of money demanded decreases as the interest rate rises.
b. The quantity of money demanded increases as the interest rate rises.
c. The supply of money is independent of interest rate.

Answers

Answer:

A. $800

B. $1,000

C. a. The quantity of money demanded decreases as the interest rate rises

Explanation:

A. Computation for the opportunity cost of holding the $10,000 as money if Interest Rate is 8%

Opportunity Cost for 8% interest rate=$8%*$10,000

Opportunity Cost for 8% interest rate= $800

Therefore the opportunity cost of holding the $10,000 as money if Interest Rate is 8% will be $800

B. Computation for the opportunity cost of holding the $10,000 as money if Interest Rate is 10%

Opportunity Cost for 10% interest rate =10%*$10,000

Opportunity Cost for 10% interest rate = $1,000

Therefore the opportunity cost of holding the $10,000 as money if Interest Rate is 10% will be $1,000

C. Based on the information given the previous analysis suggest about for money: THE QUANTITY OF MONEY DEMANDED DECREASES AS THE INTEREST RATE RISES.

The Rogers Corporation has a gross profit of $784,000 and $314,000 in depreciation expense. The Evans Corporation also has $784,000 in gross profit, with $48,900 in depreciation expense. Selling and administrative expense is $200,000 for each company.

Required:
a. Given that the tax rate is 40 percent, compute the cash flow for both companies.
b. Calculate the difference in cash flow between the two firms.

Answers

Answer:

Particulars                                        Rogers           Evans

Gross profit                                     784,000        784,000

(-) Selling and admin expenses     (200,000)     (200,000)

(-) Depreciation                               (314,000)       (48,900)

EBT                                                   270,000       535,100

(-) Taxes at 40%                              (108,000)       (214,040)

EAT                                                   162,000        321,060

(+) Depreciation                                314,000        48,900

Cash flows                                        476,000       369,960

Difference in cash flows = $476,000 - $369,960

Difference in cash flows = $ 106,040

A buyer who accepts goods but notifies the seller the goods are non-conforming a. cannot recover any damages. b. can recover the difference between the goods as promised and as delivered, plus incidental and consequential damages. c. cannot recover incidental damages. d. cannot recover consequential damages.

Answers

Answer:

B)can recover the difference between the goods as promised and as delivered, plus incidental and consequential damages.

Explanation:

Nonconfirming goods can be regarded as goods which did not meet specification that is been provided in a contract, in this case A buyer has the entitlement order for rejection of tender of the goods. the acceptance of the nonconfirming goods can also be revoked by the buyer. In a case, whereby a buyer accepts goods but notifies the seller the goods are non-conforming, he/she can recover the difference between the goods as promised and as delivered, plus incidental and consequential damages.

A general-purpose diagnostic technique that views organization behavior not as a static pattern but as a dynamic balance of forces working in opposite directions is the _____.

Answers

Answer:

Force field analysis.

Explanation:

In Business management, a force field analysis can be defined as a multipurpose diagnostic model that is mainly focused on the consideration of various factors that include both the degrees of cooperation and collaboration in an organization.

This ultimately implies that, a force field analysis is a change model, technique or framework that views and analyzes a problem as a product of many forces working in different but often opposite directions i.e action-reaction force pairs.

Hence, it is a general-purpose diagnostic technique that is designed and developed to view organizational behavior not as a static pattern but as a dynamic balance of forces working in opposite directions is the force field analysis.

Athens Company's salaried employees earn two weeks of vacation per year. The company estimated and must expense $6,600 of accrued vacation benefits for the year. Which of the following is the necessary year-end adjusting entry to record accrued vacation benefits?
A.) Debit Vacation Benefits Payable $6,600; credit Vacation Benefits Expense $6,600.
B.) Debit Vacation Benefits Payable $16,500; credit Vacation Benefits Expense $16,50
C.) Debit Vacation Benefits Expense $16,500; credit Vacation Benefits Payable 16,500.
D.) Debit Vacation Benefits Expense $6,600; credit Vacation Benefits Payable
E.) Debit Vacation Benefits Expense $17,160; credit Vacation Benefits Payable $17,160

Answers

Answer: Debit Vacation Benefits Expense $6,600; credit Vacation Benefits Payable

Explanation:

Based on the information given in the question, the journal entry will be:

Debit Vacation benefits expense $6600

Credit Vacation benefits payable $6600

Therefore, the correct option is D.

Eric and Ginny Gaffney live in Swarthmore, PA. Ginny's father, Kenji, lives in Sweden. For each of the following transactions that occur in their lives, identify whether it is included in the calculation of U.S. GDP as part of consumption (C), investment (I), government purchases (G), exports (X), or imports (M).

a. Ginny's father in Sweden orders a bottle of Vermont maple syrup from the producer's website.
b. Ginny gets a new video camera made in the United States.
c. Eric buys a bottle of Italian wine.
d. The state of Pennsylvania repaves highway PA 320, which goes through the center of Swarthmore.
e. Eric's employer upgrades all of its computer systems using U.S.-made parts.

Answers

That’s a lot that you put together

Which of the following is NOT an identified criterion of a good brand name? Group of answer choices distinctive or unique easily pronounceable extendable all of the above

Answers

Answer: All of the above

Explanation:

Brand name refers to the brand element through which a customer can be able to identify and differentiate a particular product from the other products.

A good brand name should be unique, easy to pronounce, extendable, give an idea about the qualities and benefits of the product, capable of registration and legal protection, should not give a bad image etc.

Therefore, the correct option is "All of the above".

At the beginning of the year, Sigma Company's balance sheet reported Total Assets of $366,000 and Total Liabilities of $28,300 and Total Paid-in capital of $113,200. During the year, the company reported total revenues of $435,000 and expenses of $336,500. Also, dividends during the year totaled $86,000. Assuming no other changes to Retained earnings, the balance in the Retained earnings account at the end of the year would be:

Answers

Answer:

I don't really know

Explanation:

I have absolutely no clue. good luck.

What is the process for handling new employees, weekly payroll,
terminations?​

Answers

Answer:

Staffing process

Explanation:

The process for handling new employees, weekly payroll, terminations is known as STAFFING.

The staffing process is vital to the success of a company or business. It is carried out often by a designated Human Resources Department and it involves the recruitment process, employment, training, development, orientation, retention of employees, and eventual termination if and when required. Each of these processes is categorized in various steps to manage the overall staffing process of any firm.

Hence, in this case, the correct answer is STAFFING

Yappy Company is considering a capital investment of $320,000 in additional equipment. The new equipment is expected to have a useful life of 8 years with no salvage value. Depreciation is computed by the straight-line method. During the life of the investment, annual net income and cash inflows are expected to be $22,000 and $62,000, respectively. Yappy requires a 10% return on all new investments.

Present Value of an Annuity of 1
Period 8% 9% 10% 11% 12% 15%
8 5.747 5.535 5.335 5.146 4.968 4.487

Compute each of the following:
a. Cash payback period.
b. Net present value.
c. Profitability index.
d. Internal rate of return.
e. Annual rate of return.

Answers

Answer:hi

Explanation:

hi

After Xavier and Alyssa deposited nearly $55,000 in a savings account at Bigbux Bank, the bank failed and filed for bankruptcy. Because the Bigbux was an FDIC member bank, Xavier and Alyssa:

a. will beible 15 recover 80 percent of the value of their depon, $2,500 deductible.
b. should be protected because their account is fully insured by the FDIC
c. will lose their savings because the FDIC only insures business deposite
d. can recover up to $25,000, but they will probably lose the test since the deposits exceed the maximum coverage offered by the FDIC

Answers

Answer:

B

Explanation:

The Federal Deposit  Insurance Corporation (FDIC) was established after the great depression. Bank run was attributed to be one of the causes of the great depression. The FDIC increases confidence of depositors in banks because they insure the deposit of bank customers. In the case a bank fails, customers are assured that they would not lose their monies deposited

The FDIC provides protection for up to $250,000 of deposits

$55,000 is less than $250,000, thus the depositors would receive full protection

Hockey Pro budgets production of 3,900 hockey pucks during May. The company assigns variable overhead at the rate of $1.50 per unit. Fixed overhead equals $46,000 per month. Prepare a factory overhead budget for May.

Answers

Answer:

$51,850

Explanation:

Preparation of a factory overhead budget for May.

Budgeted Fix Overhead $46,000

Budgeted Variable Overhead $5,850

(3900*$1.50)

Budgeted Total Overhead $51,850

(46,000+5,850)

Therefore factory overhead budget for May is $51,850

All of the following are characteristics of a perfectly competitive market except: Group of answer choices barriers to entry perfectly elastic demand a large number of sellers a homogeneous product

Answers

Answer:

barriers to entry

Explanation:

The characteristics or attributes of the perfectly competitive market are as follows

1. There are large number of buyers and seller who purchase and sales similar kind of products

2. No transaction is involved

3. No barrier for entry and exit into the market

4. It contains the perfectly elastic demand

5. Perfect knowledge about the products

Therefore the first option is considered

Pearland, Inc. has 9,000 shares of preferred stock outstanding. The preferred stock has a $90 par value, a 14% dividend rate, and is noncumulative. If Pearland has sufficient funds to pay dividends, what is the total amount of dividends that will be paid out to preferred stockholders

Answers

Answer: $113400

Explanation:

The total amount of dividends that will be paid out to preferred stockholders will be:

= Number of shares × Par value of preferred stock × Dividend rate

= 9000 × $90 × 14%

= 9000 × $90 × 0.14

= $113400

Therefore, the total amount of dividends that will be paid out to preferred stockholders is $113400

Every year businesses lose thousands of dollars from employee theft. Business owners put a lot of trust in employees to care and maintain equipment and supplies. Employees are expected to utilize equipment and supplies for business purposes only. What is lost when employees take advantage of the benefits of employment

Answers

Answer:

Loss of confidential/product informationLoss of Time :  Loss of moneyLoss of company property

Explanation:

When employees take advantage of the benefits of employment which includes access to company's/employer's assets and the indulge in what is known as employee theft ( misuse of company's assets ), The losses that the company might experience will include some or all of the following :

Loss of confidential/product informationLoss of Time : this is when company pays the employees for work time that they did not put in Loss of moneyLoss of company property

A business had an inventory cost of $40,000 the last time it was counted.
Since then, it made $80,000 in purchases and sales of $110,000. Its gross
profit was 25%. What is its estimated inventory at cost using the gross pront
method?
O A. $37,500
B. $42,500
C. $35,000
D. $40,000

Answers

Answer is C. Hope I helped have a good day

Answer:

A. 37,500

Explanation:

Hope this helps :)

The Boston Consulting Group (BCG) has given specific names and descriptions to the four resulting quadrants in its growth-share matrix based on the amount of cash they generate for or require from the organization. Stars are SBUs that are classified as having

Answers

Answer:

Stars are companies that possibly have a huge growth potential. This potential comes from being in a market that is growing rapidly, but at the same time, the division or products has a significant market share. It is basically the best scenario since the market is growing, the company's market share is growing, and profits should also be growing.

Which of the following statements about annuities are true?
a. Ordinary annuities make fixed payments at the end of each period for a certain time period.
b. An annuity due is an annuity that makes a payment at the end of each period for a certain time period.
c. A perpetuity is a constant, infinite stream of equal cash flows that can be thought of as an infinite annuity.
d. An annuity due earns more interest than an ordinary annuity of equal time.

Answers

Answer:

A

B

D

Explanation:

An annuity is a monetary product that pays out a settled stream of installments to a person. So, options a, b, and d. statements are true about annuities.

Ordinary annuities make fixed payments at the end of each period for a certain time period which means an ordinary annuity could be an arrangement of customary installments made at the end of each period, such as monthly or quarterly.

An annuity due is an annuity that makes a payment at the beginning of each period for a certain time period which means the annuity begins and ends on certain fixed dates

An annuity due earns more interest than an ordinary annuity of equal time. The interest earned will depend on the interest rate and the time period.

Therefore, statement c. is false and a, b, and d statements are true about annuities.

Learn more about annuities, here:

https://brainly.com/question/33493095

#SPJ6

Student tuition at Boehring University is ​$160 per semester credit hour. The state supplements school revenue by ​$80 per semester credit hour. Average class size for a typical 3​-credit course is 50 students. Labor costs are ​$4,500 per​ class, materials costs are ​$18 per student per​ class, and overhead costs are ​$28,000 per class. The multifactor productivity ratio currently is 1.08 and the labor productivity ratio is ​$160.71 per hour if the instructors work on an average of 14 hours per week for 16 weeks for each 3​-credit class of 50 students. Coach Bjourn Toulouse led the Big Red Herrings to several disappointing football seasons. Only better recruiting will return the Big Red Herrings to winning form. Because of the current state of the​ program, Boehring University fans are unlikely to support increases in the​ $192 season ticket price. Improved recruitment will increase overhead costs to ​$30,000 per class section from the current ​$28,000 per class section. The​ university's budget plan is to cover recruitment costs by increasing the average class size to 75 students. Labor costs will increase to ​$6,700 per 3​-credit course. Material costs will be about ​$25 per student for each 3​-credit course. Tuition will be ​$225 per semester​ credit, which is supplemented by state support of ​$80 per semester credit.

Required:
The multifactor productivity ratio with the​ university's plan to meet the expenses related to improving recruitment is what?

Answers

Answer:

100

Explanation:

44

You must prepare a return on investment analysis for the regional manager of Fast & Great Burgers. This growing chain is trying to decide which outlet of two alternatives to open. The first location (A) requires a $500,000 investment and is expected to yield annual net income of $80,000. The second location (B) requires a $200,000 investment and is expected to yield annual net income of $44,000. Compute the return on investment for each Fast & Great Burgers alternative. Using return on investment as your only criterion, which location (A or B) should the company open? (The chain currently generates an 22% return on total assets.)

Answers

Answer and Explanation:

The computation of the return on investment is shown below:

For location A, it is

= $80,000 ÷ $500,000

= 16%

And, for location B it is

= $44,000 ÷ $200,000

= 23%

On the basis of the return on investment, the company should prefer for location B as it contains high return on investment

Therefore the same is to be considered

According to current GAAP, cash flow per share statisticsa.should be disclosed only if EPS information is disclosedb.should not be disclosedc.should not be disclosed if EPS information is disclosedd.should be disclosed in all situations

Answers

Answer: b. Should not be disclosed

Explanation:

GAAP combines both the authoritative standards and accepted ways by which accounting information are recorded and accepted. The aim of GAAP is to improve the clarity, and consistency, with regards to financial information.

According to current GAAP, cash flow per share statistics should not be disclosed. The cash flow per share shouldn't be reported in the financial statement of the company.

Therefore, the correct option is B.

The systematic examination of the relationships among selling prices, volume of sales and production, costs, and profits is termed: Group of answer choices contribution margin analysis cost-volume-profit analysis budgetary analysis gross profit analysis

Answers

Answer:

cost-volume-profit analysis

Explanation:

Cost-volume-profit analysis also known as breakeven analysis can be defined as a financial accounting method or technique used for determining the number of units a business firm must sell at a specific price so as to cover all of its costs. It is a concept that allow business owners or financial experts to determine and know what they need to sell either on a monthly or annual (yearly) basis, in order to be able to cover the costs of doing the business.

Basically, it helps us to determine the amount of revenue required for the smooth operation of a business, amount of money needed to cover both fixed and variable costs. Using the breakeven analysis, production costs can be categorized as;

1. Variable costs: these are costs that usually change with respect to changes in the level of production or output. Examples are direct labor, maintenance of equipment or machines, raw materials costs etc.

2. Fixed costs: these are the costs which are not directly related to the level of production or not affected by the quantity of output in an organization. Examples are rent, depreciation, administrative cost, research and development costs, marketing costs etc.

Generally, basic break-even analysis is typically based on the principle that variable costs and revenues generated by a business firm or organization, increase in direct proportion to the volume of production i.e as the volume of production of a business firm increase, its variable cost and revenue generated also increases.

Hence, a cost-volume-profit analysis is mainly used by businesses or organizations to determine how changes in differing levels of activities such as costs and volume affect a company's operating income and net income.

Zeta, Inc., a calendar year taxpayer, suffers a casualty loss of $45,000. Zeta recovered insurance of $30,000. How much of the casualty loss will be a tax deduction to Zeta, Inc.

Answers

Answer:

$15,000

Explanation:

Calculation to determine How much of the casualty loss will be a tax deduction to Zeta, Inc.

Using this formula

Casualty loss tax deduction=Casualty loss-Insurance recovered

Let plug in the formula

Casualty loss tax deduction=$45,000-$30,000

Casualty loss tax deduction=$15,000

Therefore the amount of the casualty loss that will be a tax deduction to Zeta, Inc. is $15,000

It costs Sheffield Company $26 per unit ($18 variable and $8 fixed) to produce its product, which normally sells for $38 per unit. A foreign wholesaler offers to purchase 7800 units at $21 each. Sheffield would incur special shipping costs of $2 per unit if the order were accepted. Sheffield has sufficient unused capacity to produce the 7800 units. If the special order is accepted, what will be the effect on net income?

Answers

Answer:

$7,800 Increase

Explanation:

Calculation to determine what will be the effect on net income If the special order is accepted,

Effect on net income= ((7,800 x $21) - [($18 + $2) x 7,800]

Effect on net income=$163,800-($20*7,800)

Effect on net income=$163,800-$156,000

Effect on net income= $7,800 Increase

Therefore If the special order is accepted, what will be the effect on net income is $7,800 Increase

A company purchased $3,300 worth of merchandise. Transportation costs were an additional $290. The company returned $230 worth of merchandise and then paid the invoice within the 3% cash discount period. The total cost of this merchandise is:

Answers

Answer:

the total cost of the merchandise is $3,267.90

Explanation:

The computation of the  total cost of this merchandise is shown below;

Purchase $3,300

Less Purchase return -$230

Purchase less return $3,070

Less: discount at 3% on $3,070 -$92.10

Net purchase cost $2,977.90

Add: transportation $290

Total cost $3,267.90

hence, the total cost of the merchandise is $3,267.90

On February 3, Smart Company sold merchandise in the amount of $2,700 to Truman Company, with credit terms of 1/10, n/30. The cost of the items sold is $1,865. Smart uses the perpetual inventory system and the gross method. Truman pays the invoice on February 8, and takes the appropriate discount. The journal entry that Smart makes on February 8 is:

Answers

Answer:

Journal entry on February 8 :

Debit  : Cash $2,673

Debit  : Discount received $27

Credit : Account Receivable $2,700

Explanation:

The journal entry that Smart makes on February should show the Cash payment net of cash discount, a decrease in Total Account Receivable balance and recognition of an expense discount allowed up to 1 %.

Y3K, Inc., has sales of $6,329, total assets of $2,945, and a debt-equity ratio of 1.40. If its return on equity is 14 percent, what is its net income

Answers

Answer:

See below

Explanation:

The computation of net income is shown below:

ROE = Profit margin × Total asset turnover × Equity multiplier (Assets / Equity)

ROE = Profit margin × (Sales / total assets) × (1 + debt equity ratio)

14% = Profit margin × ($6,320 ÷ $2,945) × (1 + 1.40)

Other Questions
Which part of government is least inuenced by lobbying and political pressure? what is the measure of the angle marked to the nearest 10th? (giving brainliest and thanks to all!) "Choking occurs when the airway becomes either partially or completely blocked by a foreign object for example, a piece food, a small toy or body fluids such as vomit or blood T or F i19-1 practice question seven How are the stratosphere and the mesosphere similar Which set of angle meausres would determine a triangle A person carries a plank of wood 1.6 m long with one hand pushing down on it at one end with a force F1 and the other hand holding it up at 43 cm from the end of the plank with force F2. If the plank has a mass of 13.7 kg and its center of gravity is at the middle of the plank, what is the force F1 28. How many clefs do we have in common use?A. 3B. 4C. 2D. 6 OKAY, HELP PLEASE! NEED AT LEAST AN 80 WERE AT 56! Find the volume thank for answer HELPPP PLSSS ITS DUE TOMORROWShow your work. a2 + b2 = c2 c is the side length of the hypotenuse. c2 is the hypotenuse side length multiplied by itself. You need to find the square root of the c2 value in order to solve for c. What is the difference between mRNA, RNA and rRNA?Answer: What would the axes be labelled on a graph that allows you to calculate VELOCITY? g Jill has a balance of $866,000 in her retirement savings account. She expects to retire in 8 years. She will not save any additional money until she retires, but what she has in savings now will earn 9% for the next 8 years. Bob has a balance of $482,000 in his retirement savings and he also wants to retire 8 years from now. He plans to save money every year for the next 8 years so that he will have exactly as much money as Jill does 8 years from now. If he earns the same rate on his savings as Jill, how much will he have to save each year for 8 years to catch up with Jill 11. Find the H.C.F of 96 and 120. Simba is 13 years old. how old will he be in 8 years from now? how old will he be in y years from now? How can an individual help to fight against air pollution? Identify the clause John and Sara were selected as partners for a project,yet Sarah did most of the work Read the quote below and respond to the corresponding prompts in 1-2 well-written paragraphs. (Use Text support (Learn about it notes) and citations where necessary)"Every human being is born with certain basic needs . . . In connection with each of these basic needs, every human being is subjected to the teaching of his culture . . . Culture represents mans response to his basic needs.- Ashley Montagu, AnthropologistPrompts:According to the quote, what is the purpose of culture? Using Native American cultures in the United States as an example, if humans have the same basic needs, why are there different cultures? mga bansang may pagkakatulad sa panitikan sa pilipinas