Acca telford engineering answers. To read this answer you need to login.

Acca telford engineering answers The ACCA Learning Community May 21, 2022 · One of the Strategy and Development sub-committee members suggested that as Telford Engineering has core capability in constructing steel frames for bridge building, all the spare capacity could be used to fabricate a completely new, but similarly constructed product using the same process of manufacture. A new opportunity has arisen to sell the lost CETA volume in alternative markets at the same price, restoring full capacity. But we don’t just repair! We also offer preventative maintenance plans through various asset management and condition monitoring services. I hope you can share the answers with me TELFORD ENGINEERING P/L account: Menai $,000 P/L (before MEXIT) Menai $,000 Actual P/L (one year after MEXIT under outsource option) Sales: 8,000: 7,200 * Note: Exports to CETA based customers pre-MEXIT = 40% and the volume of these fell by 30% post-MEXIT: Costs: Production costs: Materials **-2,000-2,160 Telford Engineering will see its net profit decrease to 1/10 of previous levels after MEXIT due to a 12% loss in exports, higher costs of goods from a weakening currency, and increasing staff costs. 2 Replies. (See P/L account before MEXIT in the spreadsheet). A self-interest threat, not intimidation threat, would arise as a result of the overdue fee and due to the nature of the non-audit work, Oct 24, 2023 · For your answer, only provide the first three numbers and do not include any symbols, for example, "543". April 17th 2021 AN ACCA USER. Outsourcing Telford Engineering has identified a global business services partner off-shore. Feb 18, 2021 · is anyone struggling to answer the 6 strategic options questions for telford engineering? could anyone help with q 1 and 2? #SBL February 18th 2021 AN ACCA USER This video is about Ethics: Unit 8 Answer to Calculate and compare the forecast total accounting to assess which option will be most economical for Telford Engineering in the future. May 21st 2020 AN ACCA USER. Telford Engineering has two strategic options - hedging transactions with foreign suppliers through techniques like forward exchange contracts to minimize risk, and cost cutting such as sourcing cheaper materials to free up immediate cash and fund Jan 31, 2024 · Viewing 4 posts - 1 through 4 (of 4 total) As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with CETA. d) Improving your CV quiz. AA. such as As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with CETA. Feb 16, 2021 · please help!! I have tried all that I could but cannot move forward in my acca ethic module 8 with below question. Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams identifying potential strategic options that Telford Engineering might pursue; taking into account the suitability, acceptability and feasibility of the strategic options. Recategorized August 16th 2021 Sep 12, 2023 · Enhanced Document Preview: TELFORD ENGINEERING P/L accounting: Sales Costs Production costs Materials Staff costs Overheads Distribution costs Staff costs Other costs Gen Admin costs Staff costs Other costs Accounting costs Finance costs Net profit 8,000 -2,000 -1,500 -300 -600 -160 -900 -200 -800 -100 1,440 NOTE 1 Breakdown of total accounting department costs Amortisation of non-current Warhammer 40k is a franchise created by Games Workshop, detailing the far future and the grim darkness it holds. The ACCA Learning Community We would like to show you a description here but the site won’t allow us. The exam system is configured to allow any correct answer, under these formats, to be awarded the available marks. ACCA is the N°1 IFC openBIM ® expert. Retagged October 8th 2022 Apr 8, 2021 · EPSM Unit 8 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Telford Engineering's financial statement shows sales of $8 million with total costs of $6,560, including $2,000 for materials, $3,000 for staff costs across different departments, and $1,560 for other costs like overheads, distribution, general administration and finance. Oct 10, 2021 · To read this answer you need to login October 23rd 2021 AN ACCA USER 2 Reports. Telford Engineering POST-MEXIT STRATEGIC PLANNING 1. Telford Engineering Strategic options identified by the Sub-Committee By Daisy A Daly - AI Chat with PDF May 3, 2021 · Find answers to Unit 8 Quiz Version A on YouTube. Retagged December 20th 2023. Reporting 1. Login to Mar 29, 2021 · #ethics #profesionalskills #acca #update #peer assessment Telford Engineering Strategic options identified by the , · anyone got the answers to Question in Unitof EPSM Module. You should also provide brief supporting notes which might allow a presenter to expand upon the bullet points included in the two slides. Using the Documentation of Planning Cycle template part 1, write one observation by observing children in any of the videos below. I am not sure what i am doing incorrectly. Aug 16, 2023 · August 16th 2023 AN ACCA USER. About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features NFL Sunday Ticket Press Copyright Mar 3, 2020 · To read this answer you need to login April 6th 2020 AN ACCA USER. We'll also highlight some useful ACCA resources for this module shortly. 1 - Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. (Telford Engineering) Students also viewed. 12 Documents. By outsourcing accounting tasks, Telford Engineering aims to streamline operations and potentially reduce overhead costs associated with maintaining an in-house accounting The effect of MEXIT on Telford Engineering. Thank you. a About ACCA’s fundamental principles b IFAC’s five fundamental principles c Summary d Fundamental principles quiz Section 5: The framework a The framework b The 4 step process c An ethical dilemma d Further considerations e Summary f Framework flowchart g The framework quiz Section 6: Case study a Introduction Meet the team c Iain’s story ACCA EPSM Unit 8 :Telford Engineering question, tips for the answers: I have seen that lots of ACCA students are struggling in this one. Download all course notes; Track your progress ACCA Peer Assessment three strategic decisions for telford engineering people and management ceta passport holders make significant contribution to the economy. Calculate do not include any symbols, for example, "543". The ACCA Learning Community Epsm unit 8 answers telford. The company with the highest number of IFC certified software solutions in the world for the architecture, engineering and construction industries. Retagged August 16th 2023. I am asked to treat each scenario independently and workout the necessary adjustment based on the given strategic option suggested by the committee to derive the profit. 2) Market expansion by targeting new international markets to replace lost revenue from CETA. pptx), PDF File (. Calculate and compare the forecast total accounting costs in the year following MEXIT under the outsource option (B); to assess which option will be most economical for Telford Engineering in the future. Telford Engineering is considering strategic options to address financial challenges following its country's exit from a trade agreement, including cutting costs by outsourcing functions and finding alternative material suppliers, as well as expanding into new foreign markets to replace lost revenue from reduced We would like to show you a description here but the site won’t allow us. I am really stuck here for days now. Good day, I am struggling with question 1. As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA not include any symbols, for example, "543". The module is divided into three units: 1) Ethics and Professionalism, 2) Personal Effectiveness, and 3) Innovation and Scepticism. This results in a net profit of $1,440,000. You can look for roommates, talk about your experience in the program, give tips and hints for the interview, talk about your job in the park, and to find the answers to any questions that you might have! Aug 16, 2023 · August 16th 2023 AN ACCA USER. pptx. Retagged April 0 Votes. Retagged March 23th 2021 epsm acca unit 8, 9 or 10HI, IF YOU NEED ANY HELP IN ANY UNIT OF EPSM ACCA specially unit 7,8,9 and 10 of epsm acca, KINDLY CONTACT AT dapurette@gmail. Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Unit 8 Strategic Options Presentation PDF - Free download as PDF File (. Any help please. S$20 EPSM - Free download as PDF File (. It segments customers and audiences into groups so it can develop to address most of the customers across the world. Accountancy Training Centre. Get your discount code >> Mar 9, 2021 · To read this question you need to login #COMMUNITY. MEXIT, Telford Engineering. calculate the forecast net profit of Telford Engineering post exit Part 1: Answer: To calculate and compare the forecast total accounting costs in the year following MEXIT under the outsource option (B), follow these steps: Step 1: Determine the Initial Accounting Costs for Telford Engineering (Option A) Calculate the total accounting costs for Telford Engineering based on the provided accountancy department costs for Option A. The ethics unit introduces broad ethical values and frameworks. a) A vacancy arises. • About ACCA’s fundamental principles • ACCA’s five fundamental principles • Fundamental principles test Section 5: The framework • The framework • The 4-step process • An ethical dilemma • Further considerations • Framework flowchart • Code of ethics quiz Section 6: Case study • Introduction • Overview of the case Mar 17, 2021 · It's fine to discuss how to work something out, so please feel welcome to respond with advice rather than the answer itself. You can also find it in open tuition’s students discussion. Enter the Nov 29, 2023 · For your answer only provide the Calculate and compare the forecast total accounting costs in the year following MEXIT under the TELFORD ENGINEERING P/L account The Telford Engineering strategic options To Mitigate the. UNIT 8: INTEGRATED CASE STUDY. June 9th 2020 AN ACCA USER. Welcome to /r/DisneyCollegeProgram! This subreddit was made so that you can say whatever you want about the program. THE TELFORD ENGINEERING STRATEGIC OPTIONS TO MITIGATE THE Market segmentation Brand establishment and customer relationship Increasing process efficiency Cost cutting Budget setting and controlling Understand the political factor on post-MEXIT MAR Telford Engineering is considering strategic options in response to Mexit. Answered over 90d ago. To read this answer you need to login Jun 9, 2020 · To read this question you need to login #NEW TO ACCA. pdf), Text File (. There is a risk of opening balances on the new system being We would like to show you a description here but the site won’t allow us. com Nov 19, 2019 · Hi, Is anyone else having issues with the ethics and professionalism module you do direct with ACCA (the new one from Nov 2017) I am stuck on the final 6 questions (strategic options) where you have to calculate the profit based on certain business routes taken. • this is essential following mexit as we need to have free cashflows for us to meet our short-term obligation and Aug 21, 2023 · hey, I am currently working on ethics and continuously getting this question wrong. Telford Engineering lost 30% of its exports to CETA customers after MEXIT, reducing sales. Telford Engineering - Free download as Powerpoint Presentation (. About Press Copyright Contact us Creators Advertise Developers Terms Privacy Policy & Safety How YouTube works Test new features NFL Sunday Ticket Press Copyright For your answer only provide the first three numbers and do not include any symbols, for example, "543". Recategorized July 8th 2022. Apr 9, 2022 · Hello friends, can anyone help me with the answers to cost related to option A and option B in Unit 8 Section 6. Form W-2 contains earnings information for multiple employees Answered over 90d ago Q Russell (birthdate February 2, 1972) and Linda (birthdate August 30, 1977) Long have brought you the following informati 20% off ACCA & CIMA Books. October 8th 2022 AN ACCA USER. March 9th 2021 AN ACCA USER. The Finished my EPSM module (just now) and downloaded the certificate. The company's mission is to maximize the value and utility of digital assets through our comprehensive product suite including advanced trading solutions, liquidity aggregation, tax-efficient asset-backed credit lines, a high-yield Earn Interest product, as well as the Nexo Platform and Nexo Wallet with their top-tier Hello, please i am stuck on unit 7 ethics and professionalism end of module question which asks for the effect of 6 strategic decisions to be made by Telford Engineering on net profit. Login to read To read this answer you need to login September 20th 2024 AN ACCA USER. Has anybody got the answer of this question????? The ACCA Learning Community. Jan 19, 2020 · I have been stuck on how to answer the Telford engineering impact on net profit after implementation of the six strategies. Additionally, the cost of importing materials from CETA has increased due to currency devaluation, but a Apr 24, 2020 · Hi! As Kim mentioned earlier there are 4 elements of the total accounting cost for Option B: – The outsourcing cost: 292 – Redundancy cost: 25% of the current annual salaries of the redundancy – but here you have to take into account those who plan to leave before Mexit as the company do not have to pay any redundancy cost after them (this information was in the first spreadsheet) Aug 6, 2023 · 20% off ACCA & CIMA Books. Market Expansion Opportunity - - - Telford Engineering can TELFORD ENGINEERING P/L account An option to repurpose the main product of Telford Engineering can now be explored This option is to construct steel reinforcement frames for factory construction in countries vulnerable to earthquakes This would mean that all current spare capacity could be committed to this additional product This will increase the current sales value by 10 and the materials Mar 22, 2024 · Telford Engineering would need to allocate resources to pay for these services, which are likely to vary depending on the scope and complexity of their accounting needs. The aim is to provide constructive guidance for future candidates and their tutors, giving insight into what the marking team is looking for, and flagging pitfalls encountered by candidates who sat these questions. Question 2: Calculate and compare the forecast total accounting costs in the year following MEXIT under the outsource option (B); to assess which option will be most economical for Telford Engineering in the future. Diversifications - ACCOUNTING ACCA. TELFORD ENGINEERING P/L account: P/L Menai $,000 Menai $,000 Actual P/L (one year after MEXIT (before MEXIT) under outsource option) Sales 8,000 7,200 * Note: Exports to CETA based customers pre-MEXIT = 40% and the volume of these fell by 30% post- MEXIT Costs Production costs Materials ** -2,000 -2,160 ** Note: 50% of imports Pre-MEXIT are from CETA based suppliers Staff costs -1,500 -1,800 Jun 1, 2024 · For your answer only provide the first three numbers and do not include any symbols, for example, “543”. In line with ACCA’s Code of Ethics and Conduct, a self-interest threat would arise due to the personal relationship between the audit engagement partner and finance director. Sep 10, 2019 · Write the clear, brief report for the Board of Telford Engineering on the impact of MEXIT, giving details on which aspects of the business are being affected and giving the reasons. 100M+ solutions available instantly We’re constantly expanding our extensive Q&A library so you’re covered with relevant, accurate study help, every step of the way. Section 3: Vacancy at Telford Engineering. This post has been reported and hidden 48 student(s) online now Back to Posts Jul 30, 2021 · Free ACCA & CIMA online courses from OpenTuition. Section 4: Invitation for interview. Part 1: Answer: ACCOUNTING ACCA F8 AA. Hi anyone to help for epsm unit 8 please? This document provides a syllabus structure for an ethics and professional skills module. c) Review your CV. Exam, questions and answers; SBL Past Exam Paper 2019; F5 ACCA summary + Revision notes 2017; F1 Business and Technology Revision-Notes Dec 20, 2023 · December 20th 2023 AN ACCA USER. ACCA Ethics Module - Unit 8 Presentation on Strategic options discussed by the sub-committee formed under Head of Accounting, Jamie Roberts. Mar 17, 2021 · Ethics module unit 8 - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams Aug 22, 2021 · As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA WITH THE ANSWERS IN THIS UNIT AS I STUCK PLEASE The ACCA Learning Community MARKET SEGMENTATION Telford Engineering is used to adopt market segmentation theory by dividing a target market into smaller, more defined categories. 3) Product diversification into related products like mast-climbers and dam construction Mar 24, 2021 · To read this question you need to login #STUDENT SUPPORT. Viewing 18 topics - 1 through 15 (of 106 total) MOCK 1 B ANSWERS- COLLOSAL acca sbl strategic business leader september 2019 to june 2020 colossal engineering mock 1 (b) to gain maximum benefit, do not refer The questions appear straightforward but my answers aren't correct. Question 31 – Melanie Co Question 31 (a)(i) Our renowned specialist engineering know-how, gives you the kind service other industrial suppliers don’t, from repair, replace to upgrades. txt) or view presentation slides online. All students must complete the relevant ethics module as part of their chosen qualification path. @jesskie said: Hello, I am stuck at the unit 7 questions below. To read this answer you need to login December 9th 2023 AN ACCA USER. a) Announcement of We would like to show you a description here but the site won’t allow us. The company has already outsourced part of its accounting function, saving 16% on accounting costs and increasing net profit by 10%. txt) or read online for free. Q1: As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with C Other questions and answers; 1-Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Login to read Oct 8, 2022 · To read this question you need to login #EPSM. divyatomar0245. Login to read Answer to Question02/03Calculate and compare the forecast total. Can anyone please help me wit it. Jan 5, 2020 · please help!! I have tried all that I could but cannot move forward in my acca ethic module 8 with below question. b) Interview questions quiz. Does anyone have answers to the questions please, i need it urgently. Taken in your own time, completing your ethics module will support your ethical decision making and enhance your professional skillset. Get great deals on Office & Business Technology Chat to Buy Electrical engineering. Each unit covers key topics through multiple sections and includes assessments to evaluate learners. For your answer only provide the first three numbers and do not include any symbols, for example, " 5 4 3 "Option B Outsourcing Telford Engineering has identified a global business services partner off-shore. no course. To read this Nexo is the world’s leading regulated digital assets institution. February 24, 2020 at 8:13 am #562904 Kim Smith Mar 16, 2022 · As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with CETA. The trick is to read the questions carefully, change only 1-Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A); to assess which option will be most economical for Telford Engineering in the future. Recategorized December 8th 2023. pdf - Pages 100+ Total views 100+ No School. I get 42%. Apr 26, 2021 · Unit 8 - peer assessment under review - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams We trained Chegg’s AI tools using our own step by step homework solutions–you’re not just getting an answer, you’re learning how to solve the problem. The annual cost of outsourcing the accounting function per annum is forecast to be $ 2 9 2, 0 0 0. We would like to show you a description here but the site won’t allow us. Settings; Login; Calculate the forecast net profit of Telford Engineering post Oct 11, 2021 · View GetAssessmentAttachment. ACCA Ethics ModuleUnitPresentation on Strategic options discussed by the sub-committee formed under Head of Accounting, Jamie Roberts. Option 1 would leave the department with a head of accounting, 2 FQ accountants, 3 PQ accountants, and 4 technicians at 10% higher pay plus 25% extra in costs. To read this answer you need to login March 30th 2024 AN ACCA USER. The posts containing answers have been removed. Login to read ACCA New EPSM answers about unit 7 and unit 8 calculation answers. Feb 26, 2022 · enhanced document preview: telford engineering strategic planning of dealing with mexitstrategic options identified by the sub- committee strategic option 1- cost reduction • cutting costs is a key strategy to turn around. Login to read 0 Votes. that are all connected in the 40k universe. However the dashboard is not updated. Get your discount code >> ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. The main attraction of 40k is the miniatures, but there are also many video games, board games, books, ect. . Thanks for your understanding - ACCA Community Manager. Alternatively, they could acquire a company in CETA countries, merge with one to retain skilled employees, or partner with suppliers to control Oct 10, 2022 · As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with CETA. Telford Engineering is considering two options for its accounting department following expected resignations: 1) Retaining staff in-house at increased salaries or 2) Outsourcing most functions to an offshore partner. Credit will be given to candidates for points not included in the suggested answers, Sep 12, 2021 · Strategic Options to Turnaround Telford Engineering post-MEXIT 1. 0 Votes. Further strategic steps considered include outsourcing more A community for fans of the critically acclaimed MMORPG Final Fantasy XIV, with an expanded free trial that includes the entirety of A Realm Reborn and the award-winning Heavensward and Stormblood expansions up to level 70 with no restrictions on playtime. Answer: A. Feb 19, 2024 · I have been trying to solve the Question from unit 8. pptx from ACCOUNTING ACCA at BPP University College. Hi, I am now stuck at the task priority arrangement module. Option 2 would Strategic Business Leader (SBL) September/December 2020 Sample Answers In the Strategic Professional Examinations it is not always possible to publish suggested answers which comprehensively cover all the valid points which candidates might make. Login to read The document outlines four strategic options identified by a sub-committee at Telford Engineering: 1) Cost reduction through cost cutting measures like outsourcing accounting functions to improve cash flow. They could switch to local suppliers in Menai to reduce expenses, avoid foreign exchange costs and tariffs by sourcing locally, or adopt hedging to reduce financial risks. Find out more Manage your projects with usBIM Get 15 free online applications with 10 GB of cloud storage space Jul 8, 2022 · As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to MEXIT under the outsource option in the spreadsheet). Telford Engineering has identified a global business services partner off-shore. Jan 2, 2023 · Free ACCA & CIMA online courses from OpenTuition. c) Telford Engineering. 1/3/2022. Calculate and compare the forecast total accounting costs in the year following MEXIT under the restructured in-house option (A) and the outsource option (B); to assess which option will be most economical for Telford Engineering in the future: ⭐️ ACCA EPSM Ethics Professional Skills Module - EVERYTHING YOU NEED TO KNOW! ⭐️👇 CLICK THE LINK BELOW TO ACCESS THE ACCA PER MATERIALS IN THE VIDEO! 👇http Audit and Assurance (AA) September/December 2021 Sample Answers Section B Peach Co (a) Audit risks and auditor’s response Audit risk Auditor’s response A new accounting system was introduced in March 20X5 and post implementation testing has not been conducted. March 23rd 2021 AN ACCA USER. Do not round off your final answer. This question was created from 8 ACCA EPSM UNIT 8 to assess which option will be most economical for Telford Engineering in the future: 1 Questions & Answers. The GBS Company will take over the Our ethics modules. Materials costs as a percentage of sales would match the current rate. a) Invitation for interview. If there is no format specified, answers may be given as an integer or to one or two decimal places. Section A: Q1 Free sign up. Retagged June 9th 2020 Forums › Ask ACCA Tutor Forums › ACCA Ethics and Professional Skills Module This forum has 103 topics, 697 replies, and was last updated 1 week ago by Kim Smith . 100% (2) 8 ACCA EPSM UNIT 8 INTEGRATED Mar 14, 2021 · To read this answer you need to login March 15th 2021 AN ACCA USER. Telford Engineering. April 22nd 2020 AN ACCA USER. Sep 28, 2023 · View EPSM ACCA - unit 8 presentation for peer assessment. Can any one help me sort this out. Jan 3, 2022 · 8 ACCA EPSM UNIT 8 INTEGRATED CASE STUDY. And when I click on the option to apply for… Oct 24, 2021 · Enhanced Document Preview: TELFORD ENGINEERING P/L account: Sales 8,000 7,200 Costs Production costs Materials ** -2,000 -2,160 Staff costs -1,500 -1,800 Overheads -300 -300 Distribution costs Staff costs -600 -680 Other costs -160 -160 Gen Admin costs Staff costs -900 -1,000 Other costs -200 -200 Accounting costs * -800 -700 Finance costs -100 -100 Net profit 1,440 100 Exchange rate: C$/M$ 1. Sep 27, 2021 · has anyone finish the new epsm developed by acca yet? I have questions on its answers. Section 6: Breaking news. OpenTuition recommends the new interactive BPP books for June 2025 exams. Section 5: A letter from Telford Engineering. I tried to move some tasks to other areas, but I was not able to increase the mark, instead, at times, the marks even decreased to 30 something ballpark. Analysing the 6 strategic options Screen 1 of 6 As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with CETA. Login to read answers and is written based on the observations of markers. ppt / . Kindly guide me. a) Announcement of answer of say 13000000 in the box rather than 13, this will be marked as incorrect. Section B Dec 11, 2019 · Professional Ethics model-stage 8;Strategic Options - Free ACCA & CIMA online courses from OpenTuition Free Notes, Lectures, Tests and Forums for ACCA and June 2018 CBE Fictional Illustration. b) Review LinkedIn advert. wtibx aeky wjxpbb bnxxh vcdft dustn iqsa qcxdncg zmfkzj aceom bsvwlwg pcjp khvhlyr cejlr moiw