Saturday, August 31, 2019

Langston Hughes’s “Theme for English B”

African American Literature can often be characterized by having a dual identity, especially in the early to mid-twentieth century. This dual reality is reflective of the African American’s heritage and present circumstances. With a heritage of forced immigration into the country, and limited rights and racism after slavery is abolished, there is a borderline pride and hatred. It is very possible to have both of these feelings, and authors reveal this confusing notion through the expression of poetry.Yes, the writers are proud of being Americans, but at the same time, are always conscience of the fact that in the land of opportunity, the color of their skin will perhaps always be not only noticed but also will limit them and their children. There are many texts that portray this dual identity of the African American, including Langston Hughes’s â€Å"Theme for English B† and Claude McKay’s â€Å"America†. Through â€Å"Theme for English B† Hu ghes explores his mixed identity: â€Å"So will my page be colored that I write? Being me, it will not be white† (26-27).Before this, he identifies himself as the only black student in his class, which seems to be away from Harlem, and that he resides in Harlem. He spends his time both in the majority black Harlem, but he is learning in a mostly white area, from white professors. He hears both Harlem and New York, and therefore can identify with the black (Harlem) and the larger picture of New York (America). He explains this is part of being American, different and yet working together, if not for the benefit of each other, then for the benefit of the country.He understands that his professor and himself often â€Å"don’t want to be a part† (35) of each other, but neither of them have a choice. I think that it is important to note that Hughes emphasizes his own unwillingness to be a part of the white man This may reflect the forced immigration of slavery, or si mply his own deterrence away from â€Å"whiteness†, even though it is necessary for him to achieve his education. McKay has a much bitterer viewpoint of his America. The poem â€Å"America†, as compared to â€Å"Theme for English B† has a much darker and critical tone of America, beginning with the first line â€Å"Although she feeds me bread of bitterness†(1).Starting off the poem like this immediately creates the feeling of paradox that McKay is trying to convey. Although the speaker is being fed, it is with foul tasting nourishment, not the kind that you would expect in the United States. The paradox is further heightened through the idea of life and death occurring simultaneously: â€Å"Stealing my breath of life, I will confess I love this cultured hell that steals my youth† (3-4). A â€Å"cultured hell† is an interesting phrase to use because it is so unexpected. It highlights the culture of America, perhaps both of black and white cul ture that is creating such a tumultuous environment.But, I doubt that this would be any better than an uncultured hell. It is this country that creates and destroys, loves and hates at the same time. It is in this paradox of impossibilities that unlocks multiple possibilities. It is all of this confusion and acknowledgement of inequality that creates the speaker â€Å"strength against her hate† (6). But this one man going against the country and the culture of hate and appeasement of that hate can hardly make a dent if â€Å"Her bigness sweeps me like a flood† (7).The stand that the speaker is taking against and for the country may not be going anywhere, but the can see a time in the future where â€Å"beneath the touch of Time’s unerring hand, like priceless treasures sinking in the sand† (13-14) America’s current culture would be buried. Although this can be interpreted as the downfall of the country, I see it as the downfall of the current cultu re of America. This is not an anti-America poem, but rather one dedicated to a better one, and towards the construction of a culture that embraces all Americans.

Friday, August 30, 2019

Solution of Managerial Accounting

Chapter 5: Cost Behavior: Analysis and Use As we shall see in later chapters, the ability to predict how costs respond to changes in activity is critical for making decisions, controlling operations, and evaluating performance. Three major classifications of costs were discussed in this chapter—variable, fixed, and mixed. Mixed costs consist of variable and fixed elements and can be expressed in equation form as Y = a + bX, where X is the activity, Y is the cost, a is the fixed cost element, and b is the variable cost per unit of activity. Several methods can be used to estimate the fixed and variable cost components of a mixed cost using past records of cost and activity. If the relation between cost and activity appears to be linear based on a scatter graph plot, then the variable and fixed components of the mixed cost can be estimated using the quick-and-dirty method, the high-low method, or the least-squares regression method. The quick-and-dirty method is based on drawing a straight line and then using the slope and the intercept of the straight line to estimate the variable and fixed cost components of the mixed cost. The high-low method implicitly draws a straight line through the points of lowest activity and highest activity. In most situations, the least-squares regression method is preferred to both the quick-and-dirty and high-low methods. Computer software is widely available for using the least-squares regression method. These software applications provide a variety of useful statistics along with estimates of the intercept (fixed cost) and slope (variable cost per unit). Nevertheless, even when least-squares regression is used, the data should be plotted to confirm that the relationship is really a straight line. Managers use costs organized by behavior to help make many decisions. The contribution format income statement can aid decision making because it classifies costs by cost behavior (i. e. , variable versus fixed) rather than by the functions of production, administration, and sales. In this chapter, the following learning objectives will be covered: In this chapter, the following learning objectives will be covered: | |Understand how fixed and variable costs behave and how to use them to predict costs. | |[pic] | |[pic] | |[pic] | | | |Use a scattergraph plot to diagnose cost behavior. |[pic] | |[pic] | |[pic] | | | |Analyze a mixed cost using the high-low method. |[pic] | |[pic] | |[pic] | | | |Prepare an income statement using the contribution format. |[pic] | |[pic] | |[pic] | | | |(Appendix 5A) Analyze a mixed cost using the lea st-squares regression method. | Key terms: Account analysis  Ã‚   |A method for analyzing cost behavior in which an account is classified as either variable or fixed based on | | |the analyst's prior knowledge of how the cost in the account behaves. | |[pic] | |[pic] | |[pic] | |Activity base  Ã‚   |A measure of whatever causes the incurrence of a variable cost. For example, the total cost of X-ray film in a| | |hospital will increase as the number of X-rays taken increases. Therefore, the number of X-rays is the | | |activity base that explains the total cost of X-ray film. |[pic] | |[pic] | |[pic] | |Committed fixed costs  Ã‚   |Investments in facilities, equipment, and basic organizational structure that can't be significantly reduced | | |even for short periods of time without making fundamental changes. |[pic] | |[pic] | |[pic] | |Contribution approach  Ã‚   |An income statement format that organizes costs by their behavior. Costs are separated into variable and fixed| | |categories rather than being separated according to organizational functions. | |[pic] | |[pic] | |[pic] | |Contribution margin  Ã‚   |The amount remaining from sales revenues after all variable expenses have been deducted. |[pic] | |[pic] | |[pic] | |Cost structure  Ã‚   |The relative proportion of fixed, variable, and mixed costs in an organization. |[pic] | |[pic] | |[pic] | |Dependent variable  Ã‚   |A variable that responds to some causal factor; total cost is the dependent variable, as represented by the | | |letter Y, in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Discretionary fixed costs  Ã‚   |Those fixed costs that arise from annual decisions by management to spend on certain fixed cost items, such as| | |advertising and research. |[pic] | |[pic] | |[pic] | |Engineering approach  Ã‚   |A detailed analysis of cost behavior based on an industrial engineer's evaluation of the inputs that are | | |required t o carry out a particular activity and of the prices of those inputs. |[pic] | |[pic] | |[pic] | |High-low method  Ã‚   |A method of separating a mixed cost into its fixed and variable elements by analyzing the change in cost | | |between the high and low activity levels. |[pic] | |[pic] | |[pic] | |Independent variable  Ã‚   |A variable that acts as a causal factor; activity is the independent variable, as represented by the letter X,| | |in the equation Y = a + bX. |[pic] | |[pic] | |[pic] | |Least-squares regression |A method of separating a mixed cost into its fixed and variable elements by fitting a regression line that | |method  Ã‚   |minimizes the sum of the squared errors. |[pic] | |[pic] | |[pic] | |Linear cost behavior  Ã‚   |Cost behavior is said to be linear whenever a straight line is a reasonable approximation for the relation | | |between cost and activity. |[pic] | |[pic] | |[pic] | |Mixed cost  Ã‚   |A cost that contains both variable and fixed cost ele ments. |[pic] | |[pic] | |[pic] | |Multiple regression  Ã‚   |An analytical method required when variations in a dependent variable are caused by more than one factor. |[pic] | |[pic] | |[pic] | |R 2  Ã‚   |A measure of goodness of fit in least-squares regression analysis. It is the percentage of the variation in | | |the dependent variable that is explained by variation in the independent variable. |[pic] | |[pic] | |[pic] | |Relevant range  Ã‚   |The range of activity within which assumptions about variable and fixed cost behavior are reasonably valid. |[pic] | |[pic] | |[pic] | |Step-variable cost  Ã‚   |The cost of a resource that is obtainable only in large chunks and that increases and decreases only in | | |response to fairly wide changes in activity. | Review Problem 1: Cost behavior Neptune Rentals offers a boat rental service. Consider the following costs of the company over the relevant range of 5,000 to 8,000 hours of operating time for the boats: |Hours of operating time | | |5,000 |6,000 |7,000 |8,000 | |Total costs: | | | | | |Variable costs |$20,000 |$ ? $ ? |$ ? | |Fixed costs |$1,68,000 |$ ? |$ ? |$ ? | |Total costs |$1,88,000 |$ ? |$ ? |$ ? | |Cost per hour: | | | | | |Variable cost |$ ? |$ ? |$ ? |$ ? | |Fixed cost |$ ? |$ ? |$ ? $ ? | |Total cost per hour |$ ? |$ ? |$ ? |$ ? | Required: Compute the missing amount assuring that cost behavior patterns remain same within the relevant range of 5,000 to 8,000 hours. Solution to Review Problem 1: Per Unit Variable Cost = 20,000/5,000= 4. 00 per Unit. |Hours of operating time | | |5,000hr 6,000hr |7,000hr |8,000hr | |Total Costs Variable costs |$20,000 |$24,000 |$28,000 |$32,000 | |Fixed costs |1,68,000 |1,68,000 |1,68,000 |1,68,000 | |Total costs |$1,88,000 |$1,92,000 |$1,96,000 |$2,00,000 | |Cost per hour: |$4. 0 |$4. 00 |$4. 00 |$4. 00 | |Variabl e cost | | | | | |Fixed cost |33. 60 |28. 00 |24. 00 |21. 00 | |Total cost per hour |$37. 60 |$32. 00 |$28. 00 |$25. 0 | Review problem 2: High Low Method The administrative of azalea hills hospitals would like a cost formula linking the costs involved in admitting patients to the number of patients admitted during a month. The admitting department’s costs and number of patients admitted during the immediately preceding eight month are given in the following table: |Month |number of patients |admitted dep. Costs | |May |1,800 |14,700 | |June |1,900 |15,200 | |July |1,700 |13,700 | |August |1,600 |14,000 | |September |1,500 |14,300 | |October |1,300 |13,100 | |Nov |1,100 |12,800 | |Dec |1,500 |14,600 | Required: 1. Use the high low method to establish the fixed and variable components of admitting costs. 2. Express the fixed and variable components of admitting costs as a formula in the linear equation form: Y= a+bx. Solution to Review Problem 2 1. |Number of Patients Admitted |Admitting Department cost | |High activity level (June) |$1,900 |15,200 | |Low activity level (November) |1,100 |12,800 | |Change |$800 |$2,400 | Variable cost per unit of activity: Variable Cost = 2,400 / 800 = 3 Fixed cost = Total cost – variable cost = 15,200 – (3*1,900) = 9,500 2. The cost formula expressed in the linear equation form is:Y= $9,500+$3X Problem 5-12 House of Organs, Inc purchases organs from a well-known manufacturer and sells them at the retail level. The organs sell, o n the average, for $2500 each. The average cost of an organ from the manufacturer is $1500. House of Organs, Inc has always kept careful records of its costs. The costs that the company incurs in a typical month are presented below in the form of a spreadsheet Costs |Cost Formula | |Selling: | |Advertising |$950 per month | |Delivery of organs |$60 per organ sold | |Sales salaries and commissions |$4,600 per month plus 4% interest | |Utilities |$650 per month | |Depreciation of sales facilities |$5,000 per month | |Administrative: | |Executive salaries |$13,500 per month | |Depreciation of equipment |$900 per month | |Clinical |$2,500 per month plus $40 per organ sold | |Insurance |$700 per month | During November, the company sold and delivered 60 organs. Required: 1. Prepare an income statement for November using the traditional format with costs organized by function. 2. Redo (1) above, this time using the contribution format with costs organized by behavior. Show costs and revenues on both a total and per unit basis down through contribution margin. 3. Refer to the income statement prepared in (2) above. Why might it be misleading to show the fixed costs on a per unit basis? Solution 5-12 1. House of Organs, Inc. Income Statement For the Month Ended November 30 |Sales (60 organs ? $2,500 per organ) | |$1,50,000 | |Cost of goods sold (60 organs ? 1,500 per organ) | |90,000 | |Gross margin | |60,000 | |Selling and administrative expenses: | | | |Selling expenses: | | | |Advertising |$  Ã‚  Ã‚  Ã‚  950 | | |Delivery of organs (60 organs ? $60 per organ) |3,600 | | |Sales salaries and commissions [$4,800 + (4% ? 150,000)] |10,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Total selling expenses |21,000 | | |Administra tive expenses: | | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical [$2,500 + (60 organs ? 40 per organ)] |4,900 | | |Insurance |700 | | |Total administrative expenses |20,000 | | |Total selling and administrative expenses | |41,000 | |Net operating income | |$? 19,000 | 2. House of Organs, Inc. Income Statement For the Month Ended November 30 | |Total |Per Unit | |Sales (60 organs $2,500 per organ) |$1,50,000 |$2,500 | |Variable expenses: | | | |Cost of goods sold (60 organs ? $1,500 per organ) |90,000 |1,500 | |Delivery of organs (60 organs ? $60 per organ) |3,600 |60 | |Sales commissions (4% ? $150,000) |6,000 |100 | |Clerical (60 organs ? 40 per organ) |2,400 |40 | |Total variable expenses |1,02,000 |1,700 | |Contribution margin |48,000 |$  Ã‚  800 | |Fixed expenses: | | | |Advertising |950 | | |Sales salaries |4,800 | | |Utilities |650 | | |Depreciation of sales facilities |5,000 | | |Executive salaries |13,500 | | |Depreciation of office equipment |900 | | |Clerical |2,500 | | |Insurance |700 | | |Total fixed expenses |29,000 | | |Net operating income |$  19,000 | | 3. Fixed costs remain constant in total but vary on a per unit basis with changes in the activity level. Problem 5-15: High-Low Method, Predicting Cost Golden Company’s total overhead costs at various levels of activity are presented below: Month |Machine-Hours |Total Overhead Costs | |March |50,000 |$1,94,000 | |April |40,000 |1,70,200 | |May |60,000 |2,17,800 | |June |70,000 |2,41,600 | Assume that the overhead costs above consist of utilities, supervisory salaries, and maintenance. The breakdown of these costs at the 40000 machine-hour level of activity is as follows: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$52,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |60,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |58,200 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $1,70,200 | The company wants to break down the maintenance cost into its basic variable and fixed cost elements. Required: 1. As shown above overhead costs in June amounted to $241600. Estimate how much of this consisted of maintenance cost. (Hint to do this, it may be helpful to first determine how much of the $241600 consisted of utilities and supervisory salaries. 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form Y=a+bx. 4. What total overhead costs would expect to be incurred at an operating activity level of 45000 machine-hours. Solution 5-15 . Maintenance cost at the 70,000 machine-hour level of activity can be isolated as follows: | |Level of Activity | | |40,000 MH |70,000 MH | |Total factory overhead cost |$1,70,200 |$2,41,600 | |Deduct: | | | |Utilities cost @ $1. 0 per MH* |52,000 |91,000 | |Supervisory salaries |60,000 |60,000 | |Total maintenance cost at the low activity level |$  58,200 |$  90,600 | |$58,200 | | | | | | | *$52,000 ? 40,000 = $1. 30 per MH 2. High-low analysis of maintenance cost: | |Maintenance Cost |Machine-Hours | |High activity level |$90,600 |70,000 | |Low activity level |58,200 |40,000 | |Change |$32,400 |30,000 | Variable cost per unit of activity: [pic] Total fixed cost: Therefore, the cost formula is $15,000 per month plus $1. 8 per machine-hour or Y = $15,000 + $1. 08X, where X represents machine-hours. 3. | |Variable Rate per Machine-Hour |Fixed Cost | |Maintenance cost |$1. 08 |$15,000 | |Utilities cost |1. 30 | | |Supervisory salaries cost | |60,000 | |Totals |$2. 8 |$75,000 | Therefore, the cost formula would be $75,000 plus $2. 38 per machine-hour, or Y = $75,000 + $2. 38X. 4. |Fixed costs |$? 75,000 | |Variable costs: $2. 38 per MH ? 45,000 MHs |1,07,100 | |Total overhead costs |$1,82,100 | Problem 5-17: High-Low Method cost of Goods Manufactured. NuWay. Inc, manufactures a single product. Selected data from the company’s cost records for two recent months are given below. |Level of Activity | | |July-Low | | |October-High | | | | |Number of units produced |9,000 | | |12,000 | |Cost of goods manufactured | | | |$2,85,000 | |Work in process inventory, beginning |3,90,000 | | | | |Work in process inventory, ending |14,000 | | |22,000 | |Direct materials cost per unit | | | |25,000 | |Direct labor cost per unit |15,000 | | | | |Manufacturing overhead cost, total |15 | |15 | | | | | |6 | | |6 | | | | | |? | |? | | | | The company’s manufacturing overhead cost consists of both variable and fixed cost elements. In order to have data available for planning, management wants to determine how much of the overhead cost is variable with units produced and how much of it is fixed per year. Required: 1. For both July and October, estimate the amount of manufacturing overhead cost added to production. The company had no under-or over applied overhead in either month. Hint: A useful way to proceed might be to construct a schedule of cost goods manufac tured. ) 2. Using the high low method of cost analysis, estimate a cost formula for manufacturing overhead. Express the variable portion of the formula in terms of a variable rate per unit of product. 3. If 9500 units were produced during a month, what would be the cost of goods manufactured? (Assume that the company’s beginning work in process inventory for the month is $16000 and that its ending work in process inventory is $19000. Also, assume that there is no under or over applied overhead cost for the month. Solution 5-17: High Low Method, COGM 1. Nu Way Inc. Schedule of Cost of Goods Manufactured |July—Low |October—High | | |9,000 Units |12,000 Units | |Direct materials cost @ $15 per unit |$1,35,000 | |$1,80,000 | | |Direct labor cost @ $6 per unit |54,000 | |72,000 | | |Manufacturing overhead cost |1,07,000 |* |1,31,000 |* | |Total manufacturing costs |2,96,000 | |3,83,000 | | |Add: Work in process, beginning |14,000 | |22,000 | | | |3,10,000 | |4,05,00 0 | | |Deduct: Work in process, ending |25,000 | |15,000 | | |Cost of goods manufactured |$2,85,000 | |$3,90,000 | | 2. | |Units Produced |Cost Observed | | |October—High level of activity |12,000 |$1,31,000 | | |July—Low level of activity |9,000 |1,07,000 | | |Change |3,000 |$  24,000 | [pic] |Total cost at the high level of activity |$1,31,000 | |Less variable cost element ($8 per unit ? 12,000 units) |96,000 | |Fixed cost element |$  Ã‚  35,000 | Therefore, the cost formula is: $35,000 per month plus $8 per unit produced, or Y = $35,000 + $8X, where X represents the number of units produced. 1. The cost of goods manufactured if 9,500 units are produced: Nu Way Inc. Schedule of Cost of Goods Manufactured |Direct materials cost (9,500 units ? $15 per unit) | |$1,42,500 | |Direct labor cost (9,500 units ? $6 per unit) | |57,000 | |Manufacturing overhead cost: | | | |Fixed portion |$35,000 | | |Variable portion (9,500 units ? 8 per unit) |76,000 |1,11,000 | |Total manufacturing costs | |3,10,500 | |Add: Work in process, beginning | |16,000 | | | |3,26,500 | |Deduct: Work in process, ending | |19,000 | |Cost of goods manufactured | |$3,07,500 | Edition 11: Problem 5-18: Marwicks pianos inc. purchase pianos from a large manf. And sells them at the retail level . the pianos cost on the average $2450 each from the mnf. Marwicks pianos inc. sell the pianos to its customers at an average price of $3125 each . the selling and adminis trative costs that the company incurs in a typical month are presented below: Costs |Cost Formula | |Selling | | |Advertising |$700 per month | |Delivery of organs |$30 per organ sold | |Sales salaries and commissions |$950 per month plus 4% interest | |Utilities |$350 per month | |Depreciation of sales facilities |$800 per month | |Administrative: | | |Executive salaries |$2,500 per month | |Depreciation of equipment |$400 per month | |Clinical |$1,000 per month plus $20 per organ sold | |Insurance |$300 per month | During august, marwicks pianos inc. sold and delivered 40 pianos REQUIRED: 1. Prepare income statement for marwicks pianos inc. for august. Use the traditional format, with cost organized by function. 2. Redo 1 above, this time using the contribution format, with cost organized by behavior. Show costs and revenues on both a total and a per unit basisdown through contribution margin. 3. Refer to the income statement you preferred in 2 above. Why might it be misleading to show the fixed costs on a per unit basis? Problem 5-19: Amfac comp. manf. A single product. The company keeps careful records of manufacturing activities from which the following inf. Have been extracted. |Level of Activity | | |March –low | | |June – high | | | | |Number of units produced |6,000 | | |9,000 | |Cost of goods manufactured | | | |$1,68,000 | |Work in process inventory, beginning |2,57,000 | | | | |Work in process inventory, ending |9,000 | | |32,000 | |Direct materials cost per unit | | |15,000 | |Direct labor cost per unit |21,000 | | | | |Manufacturing overhead cost, total |6 | | |6 | | | | | |10 | | |10 | | | | | |? | | |? | | | Required: For the both March and June, estimate the amount of manufacturing overhead cost added to production. The comp. had no under O. H . IN either month Using the high low method, estimate a cost formula for manf. O. H. expresses the variable portion of the formula in terms of a variable rate per unit of product. If 7000 units are produced during a month, what would be the cost of good manufacture? Work in process is same. Problem 5-24 High-Low Method; Predicting cost [L01, L03] Nova Company’s total overhead costs at various levels of activity are resented below: |Month |Machine-Hours |Total Overhead Costs | |April |70,000 |$1,98,000 | |May |60,000 |1,74,000 | |June |80,000 |2,22,000 | |July |90,000 |2,46,000 | Assume that total overhead costs above consist of utilities, supervisory salaries and maintenance. The breakdown of these costs at the 60,000 machine- hour level of activity is: |Utilities (variable)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$48,000 | |Supervisory salaries (fixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$21,000 | |Maintenance (mixed)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |$1,05,000 | |Total overhead costs†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |$1,74,000 | Nova Company’s management wants to break down the maintenance cost into its variable and fixed cost elements. Required: 1. Estimate how much of the $246,000 of overhead cost in July was maintenance cost. (Hint: to do this, it may be helpful to first determine how much of the $246,000 consisted of utilities and supervisory salaries. Think about the behavior of variable and fixed costs! ) 2. Using the high-low method, estimate a cost formula for maintenance. 3. Express the company’s total overhead costs in the linear equation form 4. Y=a + bX 5. What total over head costs would you expect to be incurred at an operating activity level of 75,000 machine-hours? ———————– Page4

Thursday, August 29, 2019

Capital punishment and why does the Church (Christianity) oppose it so much Essay Example for Free

Capital punishment and why does the Church (Christianity) oppose it so much Essay Christian (302) , Punishment (104) , Capital punishment (54) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints Man is a sacred and precious creature created by God.   When God has created the Universe, light, the birds, animals, the trees, water and the earth, he had given a lot of importance to man.   Evidence from the Bible suggests that God had left creating man as his final task, and after he had created man, God was so amazed, satisfied with himself and fulfilled with his own creation, that he decided to rest (on the Seventh day).   Through his creation of man, he had provided a reflection of himself ( The Old Testament: Genesis 1 ).   In deed God has given a lot of importance to man, and no one has the right to take away or destroy the life this very special and beautiful creation of God.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Countries throughout the World are beginning to understand the importance of capital punishment and are slowly outlawing such laws.   However, certain developed countries such as the US are still encouraging Capital punishment.   The US had stopped capital punishment for some period of time (from 1972 to 1977).   However, the practice resumed again following Gregg V. Georgia case ( Horigan, 2004 ).   Most of the states in the US permit Capital punishment only in very specific instances.   However, the very existence of such an option in the judiciary system, does suggest the States Support to this inhuman act.   The rate of execution in the US has dropped since the 1930’s, but this has no fully ended. The largest number of executions is performed by the State of Texas, and the highest percentage of the population executed by the State is Virginia (Robinson, 2006).   The response of the US public to capital punishment is somewhat mixed.   However, the reaction of the Canadian people to capital punishment was also similar, but the Country has abolished capital punishment.   Depending on the seriousness of their crime, the crimes are imprisoned even for indefinite periods ( Robinson, 2006 ).   Canada has also shown that imposition of capital punishment does not necessarily result in a drop in the crime rates.   The Japanese on the other which permit capital punishment have a crime rate much below that of the US. Hence, it can be demonstrated that capital punishment may not play an important role in crime ( Robinson, 2006 ).   In the US, many people who have been executed by the law, were found not even to be given a proper lawyer during their trials. Several states in the US that have capital punishment in their legal systems seem to have a higher criminal rate than those which do not have capital punishment ( Robinson, 2006 ).   People may feel that by incorporating capital punishment in their legal systems, the State is cheapening the value of human life.   Hence, the crime rates in such states are on the rise.   Several other factors such as poor socio-economic status, low educational levels, poor living conditions, etc, may be related with an increase in the crime rates.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Church has seriously opposed the use of capital punishment in case of serious crime.   Pope John Paul II has opposed the imposition of death penalty by the State ( Dulles, 2001 ).   Christians give a lot of importance to life and have opposed any action that could result in the ‘violation to the right to life’ such as murder, abortion, suicide, euthanasia, etc.   Christians usually feel that as God has controlled life, no one including the Governments and the Courts can take away a human life.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the Old Testament, death was specifically suggested to those who had sinned or committed offences (such as murder and adultery).   The Sacred Covenant during Noah had mentioned that anyone who offenders and disobeys God be stoned or hanged to death.   Several episodes in the Old Testament such as those of with Korah, Dathan, and Abiram ( Numbers 16 ), have given instances in which capital punishment was performed to penalize sinners.   People who helped to execute the will of God by ending the life of the offenders were considered as Agents of God.   Many Countries of the World still follow the Old Testament of capital punishment in penalizing serious crimes.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   However, things have changed since the New Testament times.   Although Jesus Christ had not spoken much about the use of capital punishment by the state, indirect instances are present in the New Testament which may suggest that Jesus was against the practice of capital punishment.   One of these instances included the Stoning of a woman who had sinned.   Jesus did not allow his disciples to pronounce curses of destruction of death on people who did not have feelings of love towards others. In John 19:11 , Jesus told Pilate that he had the authority to sentence anybody who had sinned against God, and that Pilate had the right to fulfill God’s intentions.   In Matthew 26:52, Jesus told Peter to put back his sword when he was arrested.   Jesus even put back the soldier’s piece of ear, after Peter had cut it with his sword.   In Luke 23: 41 , Jesus tells the thief crucified on his side, that they were receiving punishment for the sins that they had committed on earth.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Christianity believed in the concept of ‘love thy neighbor as thy self’, and Jesus in his preaching expressed that this feeling should be extended to every aspect of life.   We could potentially extent its application for use to prevent capital punishment.   In the New Testament after Christ, there may be several instances in which capital punishment was encouraged.   However, these instances may not directly support capital punishment.   In Acts 5: 1-11 , capital sentences were imposed because they disobeyed Simon Peter.   The Letter to the Hebrews also encouraged the Mosaic Laws on capital punishment. St. Paul told the Romans that death sentence was a mean of expressing God’s intentions against sinners.   However, there have also been instances in the New Testament in which the Church and Christians have opposed death sentence.   During the early Christianity period, the Church did not approve Christians to function as executioners of death sentences ( Dulles, 2001 ).   St. Augustine felt that the Fifth Commandant should be utilized even to prevent execution of death sentences and killing of criminals.   He wrote an entire book about Capital punishment named The City of God .   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The idea of capital punishment changed a bit during the Middle Age.   Christianity had some influence on the people, and the Courts were told to impose capital punishment only for people who committed serious crime.   This was mainly as a self-defense mechanism to prevent the criminals from committing further crime and to ensure that the society was safe.   Some of the theologists felt that capital punishment was more of a hatred act against the criminal than one to enable him to reform in the future ( Dulles, 2001 ).   Even though the Church opposed death sentence, it constituted a body to pronounce and capital punishment. The Church even conferred the State the power to issue death sentences in the later part of the 16 th century.   It derived this power from the Commandant â€Å"thou shall not murder†, and it was performed in several instances.   Slowly the Church began to approve capital punishment only in the case the criminal committed a serious crime.   Slowly the attitude of the Church towards capital punishment began to change as they felt that life was a precious gift given by God and it was morally wrong to take one’s life for sins committed.   The Italian thinker Gino Concetti , wrote a Book L’Osservatore Romano in 1977, demonstrating the importance and sacredness of God-given life.   He said that humans could not destroy the life of another human, and even the criminals who had performed serious crimes should not be punished with death sentence.    He said that there should not be any circumstance in which capital punishment was justified as no person had the right to take the life of another and destroy one of God’s precious creations.   We should be able to respect the view that God is expressing himself in man.   This work had really changed the attitudes of Christians and the Church towards capital punishment. Many people felt that the Church itself did not respect or identify this view of life before.   There was a uproar against capital punishment in the 20 th century in Europe.   Several European countries who believed in Christianity began to incorporate the latest teachings and beliefs of the Church in their Legal systems.   The Governments began to underhand the importance of life ( Dulles, 2001 ). Since, the criminal is also a human being; he is a precious creation of God and has a reflection of God in himself.   His actions have an element of God expressed in it.   Hence, it would be morally wrong to even punish the most serious criminals with capital punishment.   In the Old Testament, the view that a criminal action should be punished with a similar action by the law-enforcement agency existed.   However, a person may be expressing the Will of God through his actions.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Christianity has developed over a long period, and now it does not permit both, direct destruction (taking the life of a specific person) and indirect destruction (actions performed without the intention of killing another person).   In some instances, taking the life of another person by mistake may be pardoned by the Church.   The Church is also against any individuals taking the life of another on the advice of the State ( Pesenke, 1981 ). God does not allow one human to take the life of another because God is the creator of the human beings and can create or destroy a life.   Any person who takes the life of another with a mental intention is sinning against God.   A Human life is the most precious work of God, and destroying it would be against the Will of God.   No political or legal body in the World has the right to interfere with God’s creation.   It is not justified for any Court or King to take the life of any individual including a criminal.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Many countries feel that capital punishment should be permitted at least to end the life of criminals who committed serious crimes.   They may also be considering that it would be a cheaper option to end the life of such criminals than to punish them with life-imprisonment.   However, the legal and the political systems should not cheapen human life, and should consider them as important to God.   Having capital punishment options in the legal system is not going to reduce crimes.   It is essential that the Government provides a socio-economic environment that may permit development and reduce frustration of the people.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Jews believed firmly in capital punishment and permitted it following murders, adultery, worship of idols, war crimes, and kidnapping.   They feel that capital punishment would ensure that the society is safer from the actions of the criminals in the future.   They also feel that anybody who destroys God-given creations should be punished with death sentence.   A counsel usually issues death sentences in Jewish courts.   The court will examine the criminal during the trial and 2 neutral witnesses should provide evidence for the case.   As the process of issuing capital punishment under Jewish laws is very stringent, such sentences may usually occur less frequently. In several situations (such as wars, emergencies, dealing with non-Jewish criminals, etc), the stringent process is relaxed and death sentences are issued more easily.   In such situations Noah-Laws are usually applicable.   Usually just one neutral witness is required ( FAQ, 2006 ).   During the later part of the 20 th century, Jewish thinkers began to oppose the use of capital punishment by the legal system.   The ideas of Christian theologists are now being followed by the Jewish thinkers with regard to death sentence.   Only in extremely serious crimes are capital punishment allowed by Jewish courts ( FAQ, 2006 ).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Capital punishment is not only an ineffective way of dealing with crime (as it does not reduce the crime rate), but is also an immature way (as hatred and revenge are spread).   It also cheapens the importance of God-given life.   The Government should look at alternative to punish or reform the criminals. Dulles, A. C. (2001). â€Å"Catholicism & Capital Punishment.† First Things 112, 30-35. http://www.firstthings.com/article.php3?id_article=2175%20 FAQ (2006). Question 12.21: What is the Jewish position on Capital Punishment? Retrieved on April 8, 2007, from FAQ.org   Web site: Ontario Consultants on Religious Tolerance from Web site: http://www.faqs.org/faqs/judaism/FAQ/06-Jewish-Thought/section-22.html Horigan, D. P. (1996). Buddhism & Capital Punishment . Retrieved on April 8, 2007, from The Engaged Zen Foundation from Web site: http://www.engaged-zen.org/articles/Damien_P_Horigan-Buddhism_Capital_Punishment.html Pesenke, H. C. (1981). Christian Ethics: Volume II – Special Moral Theology in the Light of Vatican II , Bangalore: TPI. Robinson, B. A. (2006). Facts about capital punishment: Part 1: data & trends . Retrieved on April 8, 2007, from Ontario Consultants on Religious Tolerance from Web site: http://www.religioustolerance.org/execut3.htm The Bible Gateway (2007). Genesis 1 (New International Version). Retrieved on April 8, 2007, from The Bible Gateway from Web site: http://www.biblegateway.com/passage/?search=genesis+1 Capital punishment and why does the Church (Christianity) oppose it so much. (2017, Apr 24). We have essays on the following topics that may be of interest to you

Wednesday, August 28, 2019

How does speaking openly about race help refine the imperative for Essay

How does speaking openly about race help refine the imperative for leverage diversity - Essay Example This will contribute to long-term success and profitability of the company. The new competencies to promote racial diversity help drive leadership commitment to diversity and inclusion in the workplace in the following ways. Firstly, the new competencies lead to the removal of negative barriers and biases in the hiring process giving each individual an equal opportunity. This requires the creation of a friendly environment that will promote individual and team development and get the best of out of each individual. Secondly, the new competencies ensure that each organization has formulated policies that ensure inclusion and diversity in the workplace. The third competency is challenging the status quo in the hiring process by ensuring there is racial diversity. Speaking openly about race will help to debunk the various stereotypes people have about the different races. When Hobson encourages people involved in the hiring process to be color brave it resonates with me as I believe in an America that has equal opportunity for all irrespective race, political affiliations, culture and gender. From the video, it is clear that Hobson encourages the African Americans not expect sympathy because of racial inequality of the past, but to be positive and determined to succeed despite the challenges

Tuesday, August 27, 2019

Book- Corrections The Essentials, author - Mary k. Stohr, Anthony Essay

Book- Corrections The Essentials, author - Mary k. Stohr, Anthony Walsh - Essay Example However, deterrence holds that the level of punishment depends on the gravity of the crime. Given the ability to calculate the possible gains and pain, the potential of the preventive effect expected from this form of punishment might not be applicable when the criminal looks forwards to achieving more gain than pain. Rehabilitation involves the reintegration of a convicted person back to society using treatment programs essential for stopping offenders from continuing with their criminal behavior. The assumption is that criminal behavior emanates from factors such as an individual’s psychological development, social surrounding and his or her biological makeup. For this reason, the justification behind it is that it is vital for improving compliance since the programs used empower the criminal to learn suitable behavioral skills. Incapacitation involves making it legally impossible for criminals to victimize people by locking them up in prison. Since the criminals are not in a position to harm those outside the prison walls, it is a good strategy for defending possible victims. In this case, the criminal incapacitation forcefully prevents a criminal from exercising criminal tendencies, which is vital for ensuring the safety to innocent

Monday, August 26, 2019

Wall street journal Essay Example | Topics and Well Written Essays - 1250 words - 4

Wall street journal - Essay Example market share as well as attempt to keep the sales in China rolling if the company is to be able to attain its goal of selling eight million units. Both the two company executives will continue to the company’s Chief Executive Mark Fields (Ramsey, 2014). Since his appointment to operations in 2010, Mr. Odell has been instrumental in crafting a restricting effort that has resulted in an 18% reduction the company’s operating capacity as well as the closure of three plants in a region where the closure of plants is acknowledged to be rather difficult. Although Ford’s European sales and market share are noted to be up this year, of concern is that the decline of the Russian economy has largely prevented the company from earning any revenue in that country. Mr. Farley who is considered as Mr. Mulally’s first major hire was brought into the company in 2006 and has since been crucial in effecting Ford’s turnaround. He is reputed as having helped in pushing the move by Ford to sell some of the relatively pricier vehicle versions such as the Titanium time line. He is also recognized as having played a major role in improving the company’s involvement in social media and a range of other nontraditional marketing avenues before this became commonplace across the entire industry. The swap is expected to help both company executives to significantly broaden their experience (Ramsey, 2014). Ramsey (2014) also points out that according to analysts, it is thought that there was a push by Mr. Farley try and do something else. This is because the issue in Europe has been identified as being not so much as bout marketing as Ford has a relatively strong market presence in that region. It is primarily about the market. This does not mean that Mr. Farley will not be able to succeed, however Europe has been an extremely difficult place. Although the European restructuring designed by Mr. Odell is

Sunday, August 25, 2019

Leaning an operational delivery process Research Paper

Leaning an operational delivery process - Research Paper Example Inventory management practices are essential aspects of any organisation. Many organisations have changed from the traditional settings to production and inventory management. The role of inventory management is to ensure faster inventory turnover. Artisanal Burger Company (ABC) Restaurant is a joint that is famous for its burgers, homemade bread and delicious omelets. The restaurant is located at 1436 Pleasant Valley Road, Manchester, CT 06042 (www.yelp.com). According to the reviews by customers, the services have not been ideal for maximising profits and reduction of waste. The management needs to rethink and introduce new techniques of managing assets and inventories. An investigation of processes in this restaurant indicates that there is need to introduce Lean thinking in ABC Restaurant. Improvements can bring significant savings for the restaurant owners, which would, in turn, be passed on to the customers, both quantitatively and qualitatively. One customer says, â€Å"the burgers are hit and miss†Ã¢â‚¬ ¦..ABC lacks consistency (www.yelp.com). One of the problems identified was that it takes too much time to deliver food to the table. Secondly, there is no accuracy of orders. Finally, the time it takes a customer to pay the bill is too long. Problems were identified in the dining area, kitchen area, and billing area. The issues that were identified are summarised in Table 1. ABC’s delivery process does not match with its performance objectives. Markovic, Raspor and Segaric (2010, p. 181) state that a restaurant business is a demanding business, and it, therefore, stresses on the provision of high-level customer service and continuous quality improvement. There is constant change of peoples’ lifestyles. Thus, customers desire new flavours, comfortable ambience and pleasant memories. Restaurants that provide high-quality service gain stronger competitive advantage in the current dynamic marketplace. The issues outlined in Table 1 indicate the

Internationa human rights Essay Example | Topics and Well Written Essays - 1000 words

Internationa human rights - Essay Example dom for one to manifest his or her beliefs or religion is subjected to various limitations clearly defined by the law and is significant in a society that is democratic in the safety of the interests of the public. This paper hence seeks to critically assess the interests that are at stake and how the court has balanced this interest in dealing with the cases concerning the freedom to manifest one’s religion or belief (Berns, 1976). The article 9 of the Europe Council of Human Rights has been evaluated and applied in several of court cases within Europe. The law of Europe has hence moved to recognize categories of belief or religion and handled or treated them as almost one category with religion or belief having not merely a vacuous but a wide interpretation. This has seen the court balancing the interests of both the public and the state. In Kokkinaski vs Greece (1994) 17 EHRR 397, paragraph 31, the freedom of conscience, thought and religion makes one of the things considered the foundation of the society that is democratic in the meaning of convention. In balancing such interest of the community, the court stated that it is the dimension of the religion, one of the most significant elements that make up the conception of life and the believers’ identity; nevertheless, it matters to atheists and the skeptics (Morgan, 1972). In another court effort to balance the interest of the freedom to manifest one’s religion or belief, the court passed judgment in the case of Manoussakis vs Greece (1996), EHRR 387, paragraph 47 that the freedom of religion that is guaranteed in the Convention does not include any discretion on the side of the state to decide on whether the religion or the manner of expressing such religious belief is legitimate or not. Belief in the light of the court is more than just feelings that are deeply held or opinions. But there must be firmly held philosophical or spiritual convictions with identifiable content that is practically formal.

Saturday, August 24, 2019

Ethical Leadership Description Annotated Bibliography

Ethical Leadership Description - Annotated Bibliography Example Trevià ±o, et al (2010) considers the creation of an ethical culture in the organization is considered by as salient attribute of ethical leadership. In this regard, ethical leadership will be differentiated from hypocritical leadership and ethically neutral leadership. Bibb (2010) provided an interesting exposition of a few characteristics of ethical leaders which are antithetical to the concept of strong leadership. This will conclude the section on characteristics of ethical leaders A. Van Wart’s (2008) model of ethical and exemplary leadership asserts that â€Å"the person of good character will recognize ethical issues, reflect on ethical issues, integrate the collective good into appropriate decisions; the person with high character will also make a substantial contribution or exhibit sacrifices courage for the common moral good† (p.101). B. Van Wart (2008) described another important model of ethical leadership called the ethics-based approach causal chain which posits that â€Å"leadership styles grounded on social consciousness, self-discipline and courage [are directed towards] performance goals for the greatest common good, empowerment of followers and quality of decision; [and the realization of these goals are influenced by] †¦ the consciousness of ethical responsibilities, self-discipline and the courage of conviction† (p. 102). C. Caldwell, et al. (2002) created the model of the four umpires, which constitutes a framework for understanding a leader’s perspective better. In this model, umpires are suggested to be using Schein and Senge’s five beliefs model in contextualizing their identity. Such perspective is believed to wield a substantial influence on the ethical responsibility of leaders in each quadrant of the model.

Friday, August 23, 2019

Earthquake preparedness Essay Example | Topics and Well Written Essays - 2500 words

Earthquake preparedness - Essay Example Near Prince William's Sound the movement in plates had already started. The fault started to slip, resulted in tsunamis. rush under the foot. Huge fissures began to open and close as the shaking continued. In a moment every thing started to come down and collapse. For around 5 minutes the ground shook like anything and than it stopped, leaving every thing ruined and devastated. (1) First moving on the seismic perimeters, the magnitude of this quake was noted to be 8.4 on the RICHTER SCALE. But later the calculation of the movement proved it to be around 9.2, holding it to be the second largest quake after the CHILE earthquake which was recorded to be of 9.5 magnitudes. This quake was the largest in the Northern Hemisphere, largest in the North America. The total area on which it was felt was 1,300,000km2. (The whole of Epicenter: It was 120 km on the east side of the Anchorage, around 90km on the west of Valdez and approximately around 10km east of the College Fiord. (2) Its focal dept comes up to 25km and the movement continued for around 240 seconds or approximately 4 minutes. After the earthquake the tremors and quakes continued for and year at least. There were approximately 52 larger after shocks. The largest quake had a magnitude of 6.7. Around 15 of these shocks occurred on the same day. And these were of around 6.0 and above magnitude. In next few weeks same kind of shocks continued. Other than this there were many small quakes that came in the very same month of the earthquake. Now let's see what the strength of the Earthquake was. According to the different researchers, it was 6 * 10 raised to the power of 25, in ergs. The sudden rise of the Alaskan sea floor caused a tsunami which gave rise to 121 deaths of 132 deaths. The tsunami waves which was rushing at a tremendous seed of 400 miles per hour reached Hawaii Island, than it struck the Crescent City of California where the huge green wood trees which were in the near by sawmill were shoved into the city taking away lives of 10 people. Around 16 people died in California. Sloshing of the water back and forth started to occur in the rivers a water ways. The landslides cau sed huge water waves of around 100 feet above the normal tide levels smashing the harbor walls and destroying it. (3)The sand turned into a liquid state because of the ground liquefaction due to the earthquake. As a effect of the liquefaction avalanches and rockslides occurred. About 75 houses were ruined because of this in the region of Anchorage, Turn again Heights. Property of around $311 million was destroyed most of it occurring in Anchorage area. The Penney's building was one of the strongest buildings that came down. Its panels were five inches thick. When the quake occurred the panels came out and fell into the street below. A woman was killed in this that was driving by. Air traffic controller was also killed when the 68 foot long and heavy control tower of Anchorage came down. Other than this in Anchorage area electricity poles, water lines, gas lines telephone lines were all smashed and

Thursday, August 22, 2019

Nurse Anesthetists Essay Example for Free

Nurse Anesthetists Essay In a career in nursing, one must possess a need to help people, as well as the scientific and educational knowledge to perform the duties required. As I complete the final years of my high school education, I realize that I must focus on my goals and interests in order to make intelligent college curriculum decisions. I have always been considering a career in health, but the opportunities and diversification in the health field have perplexed me. I have always thought the job of a nurse anesthetist was extremely interesting, and it would be a great way to contribute to helping the lives of others. In the United States, a Certified Registered Nurse Anesthetist (CRNA) is simply an advanced practice registered nurse (APRN) who has acquired graduate-level education and board certification in anesthesia and they are the oldest nurse specialty group in the U. S. However, their job isn’t that simple. Anesthesia describes drugs and gases that help to block sensation, and they keep patients unconscious while in surgery. The main goal of the CRNA (Certified Registered Nurse Anesthetist), which is extremely important, is to have the patient awake free of pain. CRNAs, or Nurse Anesthetists, are responsible for administering, supervising, and monitoring anesthesia related care for those patients undergoing surgical procedures. Before the surgery, the CRNA obtains information regarding the patient’s medical history, evaluates the patient’s anesthesia needs, and develops a treatment plan with the goal of a risk-free and uncomplicated surgery. CRNA then explains the planned procedure to the patient, and answers any question that they may have. However, there are big steps that you have to take to become a CRNA. According to the American Association of Nurse Anesthetists (AANA), here is what you need to do to become a nurse anesthetist. All would-be nurse anesthetists must have an active registered nurse (RN) license, which requires a minimum of two years of study. Applicants to nurse anesthetist programs should have at least one year of work experience as an RN working in acute care, such as an intensive care unit. Once admitted to the Anesthesia program, the registered nurse must complete twenty-four to thirty-six months of classroom and clinical experience. A bachelors degree is the minimum required educational credential for certification as a nurse anesthetist. Many training programs are structured as masters degree programs, which always require a bachelors degree. Accredited Training Programs is the most important requirement to become a nurse anesthetist. Different programs have different specific requirements for application. Upon completion of the training program, prospective nurse anesthetists need to pass the certification examination offered by the Counsel on Certification of Nurse Anesthetists, and then maintain certification by regularly taking continuing educational units. Nurse anesthetists must obtain the appropriate licenses to practice in their state by contacting the state board of nursing for more information.

Wednesday, August 21, 2019

Ethical Pursuations Essay Example for Free

Ethical Pursuations Essay Each of the three different theoretical approaches proposed for public relation ethics has admirers and detractors as well. All the three theories require practical ways of incorporating them into public relation campaign, using the suggested pyramids (Barney Black 1994:233-244). Virtue ethics involves fostering a strong internal moral compass to guide anyone in choosing the right action. It requires one to first develop ethical judgment by stimulating the moral imagination in order to recognize ethical issues. This can only be achieved in a campaign through ethics brainstorming sessions or ethical reflection time, and this is where individuals considered ethical implications and report back to the team or through discussion with an independent ethics consultant, who could then highlight potential ethical issues in the upcoming campaign and stimulate debate on appropriate approaches. This approach allows other virtue tests that accord with their values and enables them to set relevant virtue objectives to be revisited and tested at the end of the campaign. Virtue ethics becomes a formative step in public relations process, rather than a reactive process once a problem arise. However, it is flexible, by the fact that in the middle segment pyramid, each of the facts used can be assessed in the campaign using a virtue approach tactics. Virtue ethics clearly has benefits for practitioners who are seeking ethical guidance but many times it is be inadequate alone. For example tests using external virtue referents like a ‘significant other’, are ‘at odds with the idea of developing virtues by purchasing the internal goals of a practice’ (Baker Martinson 2001: 148-275) Deontology involves following a prescribed set of duties or obligations for example, religious rules such as ‘Thou shall not lie’, and one of its common deontological positions in public relations is advocacy, and this is the belief that provides practitioners specific behaviors that are ethical against an agreed standard like a professional ethics code at the same time, they can easily promote clients self-interests above all other interests when compared to virtue ethics and consequatialisim; in addition deontological approaches are also useful in the campaigns communication phase and this enables them to assess ethics of messages and communication outputs when compared to virtue ethics, as well as consequantialism. Their approaches are useful because they clarify the limits of reasonable behavior by providing absolute prohibitions, and directives for specific acts, however at times, although occasional their inflexibility can be problematic (Baker 1997: pp. 197-210). Lastly but not least, consequantialism uses the approach of judging actions by their customers. One of the well-known techniques of consequentialism is ulitarianism; where an assessment is made of who has been affected, and determines in what ways, and consequently the right action that is supposed to be taken which creates maximum total benefit. Their main method of determining the outcome involves drawing a flow chart or a mind map which is cumbersome. Their only closest related test is the benefit or harm assessment, in which calculation is made about whether the benefits to stakeholders outweigh the harm (Baker 2002: 191-205). The approach is clearly a very crucial component of public relations, but on its own at many times it obscures the means used to obtain a desired outcome, for instance, a pure consequantialist can endorse a lie if it ultimately resulted in more happiness or a more wide-spread benefit than truth-telling (Barney Black 1994:244-248). Conclusion The two approaches; virtues ethics and consequentialism to public relations have benefits but they have serious limitations. One can only manage these limitations by using deontological approaches, because it has a high persuasive power with respect to public relation practitioners.

Tuesday, August 20, 2019

Leading Causes of Morbidity and Mortality in the US

Leading Causes of Morbidity and Mortality in the US The Leading Causes of Morbidity and Mortality in the United States Crystal Mullen ASSIGNMENT: Research the leading causes of morbidity and mortality in the United States. What are the leading causes? Why is it important to be aware of them? Write a 4-5 page APA formatted paper discussing your findings. You will need to include a minimum of 3 references to support your findings and opinions. Before beginning this assignment I was thought morbidity and mortality referred to things that are scary, gross and filled with gruesome deaths. I thought that morbidity referred to what I saw on Halloween or some horror movie. As it turns out morbidity refers to: â€Å"the incidence or prevalence of a disease or of all diseases in a population (Medical Dictionary, 2014)† Based on this definition I can see that morbidity is data collected regarding the various diseases that can afflict a population (Diffen, 2014). Furthermore, I saw mortality simply as a fancy way of saying that everyone is going to die. Because my view of mortality was overly simplified, I didn’t appreciate the weightiness of this information: â€Å"Death, especially of large numbers; heavy loss of life (The Free Dictionary, 2014).† Based on this definition, mortality is more than just dying, it’s documenting populations that have died. This data can be separated into different categories: perinatal mortality rate, crude death rate, maternal mortality rate, infant mortality rate, child mortality rate, age-specific mortality rate, and standardized mortality rate. Once the data is collected it goes to the National Vital Statistics System so that the information can provide cause of death information based on geography and demographics (Diffen, 2014). Therefore, having an understanding of the difference between morbidity and mortality, I can further research the leading causes of morbidity and mortality in the United States. Based on what I’ve found, the top five causes of death, or mortality, in the United States are heart disease, cancer, chronic lower respiratory diseases, strokes, and accidents. Heart disease is the number one cause of death in the United States. The Centers for Disease Control and Prevention (CDC) has documented that approximately 600,000 individuals will die of heart related illnesses in the United States every year. In fact one of every four individuals will die of heart disease. Furthermore, coronary heart disease, the most common form of heart disease will kill over 385,000 people in the United States this year alone. Finally, though not exhaustively, every year, 715,000 Americans suffer from a heart attack. These are simply the statistics for heart disease (CDC, 2014). There are quite a few risk factors that enable individuals to be susceptible to heart disease. First of all, individuals who smoke, have high blood pressure or high LDL cholesterol. Furthermore, individuals will increase their risk for heart disease if they struggle with a healthy weight, eat unhealthy live a sedentary lifestyle or drink alcohol excessively (CDC, 2014). Sadly because this is the lifestyle of many Americans, they are continuously vulnerable to hearth disease. However, while these risk factors are excessive, there are ways for Americans to reduce their susceptibility to heart disease simply by making healthy food choices that are low in salt and fat and high in fiber and protein. Furthermore, it has been proven that limiting alcohol intake and daily aerobic exercise will lower a person’s blood pressure and LDL cholesterol. These changes will lower a person’s vulnerability to hearth disease (CDC, 2014). The second leading cause of death, mortality, in the United States is cancer. The ten most prevalent in the United States include cancers of the prostate, breast, lung and bronchial, colon and rectum, corpus and uterus, urinary bladder, skin, non-Hodgkin lymphoma, kidney and renal pelvis, and cancer of the thyroid (CDC, 2014). At this time there are no explanations why one person will develop cancer while another person won’t. However, there is research that links certain risk factors to a person’s susceptibility to suffer from cancer. Certain risk factors, such as growing older, family history, sunlight, and even certain hormones and radiation may be beyond an individual’s ability to control. However other risk factors, such as excessive alcohol consumption, poor diet, a sedentary lifestyle, or obesity are risk factors every individual can avoid. Furthermore, annual check-ups with a healthcare clinician can also warn an individual of additional risk factors to avoid (National Cancer Institute, 2014). Chronic lower respiratory disease is the third leading cause of mortality in the US. Chronic lower respiratory disease refers to persistent, continuing diseases of the lower respiratory tract. Examples of Chronic lower respiratory disease includes COPD, Emphysema, Chronic bronchitis, and Cystic fibrosis. The symptoms of this disease include are shortness of breath, coughing up blood, chest pain, wheezing, loss of appetite, loss of weight, and bluish discoloration of fingers and lips (Right Diagnosis, 2014). There are quite a few risk factors that increase a person’s chances of chronic lower respiratory disease. Certain risk factors, such as chemical fumes, air pollution, and long term to exposure second hand smoke is beyond a person’s control to prevent. However, risk factors such as smoking can be eliminated so minimize a person’s vulnerability to chronic lower respiratory disease. Strokes are the fourth leading cause of death, mortality, in the United States. Strokes are the equivalent to a heart attack in the brain. This is because the blood vessels in the brain rupture when the blood supply to the brain is blocked. When this happens, brain tissues die and generates a weakness or numbness on half of the body. A stroke is a medical emergency, but with quick treatment to the stroke victim, it is possible for the victim to avoid physical disability and death (CDC, 2014). As with the other causes of morbidity, there are quite a few risk factors of having a stroke that are both within, and beyond an individual’s control. For example, risk factors like family history are beyond an individual’s control. However, behavioral choices such as poor eating habits, sedentary lifestyle, obesity, smoking and excessive alcohol consumption are risk factors that can be avoided to reduce a person’s chance for suffering a stroke (CDC, 2014). I believe that because there so many ways to prevent a stroke, this must be the reason why it is the fourth and not the first leading cause of morbidity. Finally, the fifth leading cause of death, mortality in the United States is accidents. There are many forms of fatal accidents including (but not limited to) death by motor vehicle, vehicles, poison, slip-and-fall, choking and even fire. Motor vehicle accidents happen all too quickly and far too easily simply when the drivers get distracted. Car (vehicle) accidents often happen when the driver is doing everything else while driving such as texting, talking on the phone, applying makeup, or even shaving. Poisoning occurs either with tainted food or water, as well as ingesting legal and illegal drugs as well as various pesticides. The most common forms of poison are hydrocodone, heroin, cocaine and even alcohol. Although people do die from falls, this isn’t usually a problem for individuals under 65 years old. Death by fire occur either from carelessness such as a paper close to a fire or perhaps falling asleep while smoking. Finally, just as senior citizens are at the highest risk for falling, toddlers are at the highest risk of choking. So it’s a good idea to remove food or small toys out of a child’s unguarded reach so that they won’t suffer from choking (Listosaur.com, 2011). Based on what I’ve read, all accidents are preventable yet all accidents can be deadly. Conclusion Based on what I’ve read, and based on my own lifestyle, it is very important not only to be aware of risk factors of diseases because I am then armed to prevent them in my life. First of all, if I know risk factors for heart disease include poor eating habits, then I can create a meal plan that is low in salt and fat and high and fiber and protein. Furthermore, if I know that one way to avoid lung cancer is to avoid situations where I’m ingesting second hand smoke, then I know to avoid areas of work where people are taking their smoke break. Finally, though not exhaustively, if I know that a risk factor for a child to choke are innocuous food like grapes, stew meat, or nuts, then I know I need to cut up my little one’s food into tiny bite sizes so that he or she can enjoy the food without obstructing his or her windpipe. Therefore, if I take care of my health, I have a greater chance of living a long and healthy life. References CDC. (2014). Cancer Prevention and Control. Retrieved March 2, 2014, from Centers for Disease Control and Prevention (CDC): http://www.cdc.gov/cancer/dcpc/data/types.htm CDC. (2014). Health Disease. Retrieved March 2, 2014, from Center for Disease and Control Prevention (CDC): http://www.cdc.gov/heartdisease/ CDC. (2014). Stroke. Retrieved March 2, 2014, from Center for Disease Control and Prevention (CDC): http://www.cdc.gov/stroke/ Diffen. (2014). Morbidity vs Mortality. Retrieved March 2, 2014, from Diffen: http://www.diffen.com/difference/Morbidity_vs_Mortality Listosaur.com. (2011, July 22). Top 5 Causes of Accidental Death in the United States. Retrieved March 2, 2014, from Listosaur.com: http://www.listosaur.com/miscellaneous/top-5-causes-of-accidental-death-in-the-united-states.html Medical Dictionary. (2014). Morbidity Definition. Retrieved March 2, 2014, from The Free Dictioary: http://medical-dictionary.thefreedictionary.com/morbidity National Cancer Institute. (2014). Cancer Causes and Risk Factors. Retrieved March 2, 2014, from National Cancer Institute: http://www.cancer.gov/cancertopics/causes Right Diagnosis. (2014). Chronic lower respiratory diseases. Retrieved March 2, 2014, from Right Diagnosis.com: http://www.rightdiagnosis.com/c/chronic_lower_respiratory_diseases/intro.htm The Free Dictionary. (2014). Mortality Definition. Retrieved March 2, 2014, from The Free Definition: http://www.thefreedictionary.com/mortality

Monday, August 19, 2019

Abortion :: essays research papers

Abortion The loss of a fetus before it is able to live outside the womb is called abortion. When abortion occurs spontaneously, it is often called a miscarriage. Abortion can also be intentionally caused, or induced. Induced abortion is regarded as a moral issue in some cultures. In others it is seen as an acceptable way to end unplanned pregnancy. Abortion is a relatively simple and safe procedure when done by trained medical workers during the first three months (first trimester) of pregnancy. Abortion is less safe when performed after the 13th week of pregnancy. Before the right of a woman to obtain an abortion was affirmed by the United States Supreme Court in the 1973 ruling on Roe vs. Wade, many abortions were performed illegally and in unskilled ways. This caused the deaths of many women from infection and bleeding. It also caused much sterility, or the permanent inability to have a child. The usual surgical technique of abortion during the first trimester is to insert a metal or plastic tubeinto the uterus through its opening, the cervix. A spoonlike instrument at the end of the tube is used to gently scrape the walls of the uterus. A suction machine at the other end of the tube removes the contents from the uterus. This procedure is called vacuum aspiration and is done primarily in a medical clinic or doctor's office using a local anesthetic for the cervix. During the second trimester, abortions are usually done by means of dilation and evacuation. This procedure uses forceps, curette, and vacuum aspiration. Although rarely sought, third-trimester abortions may be performed when the fetus has severe genetic defects or because continuing the pregnancy would be a threat to the woman's health. A controversy began in 1988 over a drug, developed in France, called RU 486, which, when taken during the first 7 weeks of pregnancy, causes the embryo to become detached from the uterus. The drug was reported to be safer and less expensive than surgical abortion. Antiabortion groups in France succeeded in temporarily halting the sale of the drug, although the government later ordered it to be made available. The use of RU 486 was supported by family- planning agencies in the United States, France, and elsewhere and by the World Health Organization and the World Congress of Gynecology and Obstetrics. The long-term effects of RU 486 on women's health were unknown. Abortion as a way to end unplanned pregnancy is practiced in many countries. In Europe by 1992 only Ireland had a complete ban on abortion. In the United States the legality

The catcher in the rye and the stranger Essay -- essays research paper

Holden Caulfield and Mersault have both been alienated in their worlds as the authors have so clearly portrayed in both books. But as much as both have been alienated, one is an essentialist while the other remains an existentialist. Holden Caulfield being the essentialist that he is, has psychological motivation for every action he takes. He is a teenager that is struggling with the fact that everyone has to grow up, which to him means that you have to become â€Å"phony or corrupt†. While on the other hand Mersault, the existentialist, does things for no reason whatsoever. He is a completely aloof, unattached , unemotional person. He doesn’t think much about events or their consequences, nor does he express much feeling in relationships or during emotional times.   Ã‚  Ã‚  Ã‚  Ã‚  The similarities between Holden and Mersault are the way they are both in a sense alienated from the worlds in which they live in. Holden Caulfield believes that all adults are phony so he doesn’t want to become one and so he distances himself from the adult world. He feels that when you’re a child you view the world without any bias, you see everything for what it is. So to stay a child he constantly flunks out of schools back and forth. When you graduate from highschool you are going to the next level whether it be college or whatever else you want to do, everyone around you will view you as an adult and you yourself will become one. After highschool, most people tend to grow up but Caul...

Sunday, August 18, 2019

Has Feminism Benefited the American Society? :: Gender Roles, Womens Right

Feminism has transferred an impact on the American society. Some of the benefits include restructured views on careers, schooling, and privileges women obtain. The women’s movement was the main triumphant movement of the 1960s and 1970s (Epstein 125). However, without the victory of the movement nothing would be the same as it is these days. In conclusion, women vision themselves differently now then what they did thirty years ago (Epstein 125). For instance, women pursue infinite amounts of career options that they would have been deprived of in the past. For example, in 2008, Governor Sarah Palin was running as Senator John McCain’s vice presidential candidate (Baxter Paragraph 1). Because of the women’s movement, women like Sarah Palin strive to make the most of it. Possibly someday, in the future, the president could be a female. Women make up four-teen percent of the active duty military force (Velasquez 7).Without that four-teen percent the armed forces could be outnumbered. Women worked their way up to being able to shield their county in a benefitting way. On the other hand, there are more women applying for positions in medical schools all across the country (Chambers Paragraph 1). Any career can be possessed by women these days. In other words, the movement allowed men and women the option to follow their career preferences. Without the women’s movement, women would have been deprived of a prosperous future in a fascinating profession of their choosing. Additionally, over the years women have progressed in their educational studies. For instance, women currently make up fifty-seven percent of all college students (Marklein Paragraph 2). This proves that women are competent of succeeding and accomplishing more than men. As a result, women have gained the freedom to be able to strive for a degree and be able to be independent. Almost one in four women earns a bachelor’s degree compared to one in seven men (Hechinger Paragraph 2). Women have traveled along way from not even being able to attempt working for an education. Without working women America would have a hard time advancing and keeping up with work demands. Besides, women compromise forty-six percent of the total United States labor force (Perkins 1).This is a testament that women are no longer being discriminated against in any aspect of life.

Saturday, August 17, 2019

Generational Wealth and Economics: Analysis

Today African American communities are falling apart tremendously. Crime is rising; children are killing more than they are working. Economics are lowering; people tend to spend their money in other communities where businesses look more professional than that of their own, and families are fighting over material things that do not have value or meaning. There is also a rise in welfare, section eight housing, abortion, credit card and calling card charges, and layaway spending that keeps an individual in bondage; bondage of his mind. I would like to suggest that there is a lack of generational wealth in the African-American community. The lack of generational wealth is a direct result of our knowledge of economics and understanding economics. In order to understand the two, generational wealth and economics, you first have to go back to the beginning of time when God created the man and woman (Adam and Eve) and gave them their job description. In the book of Genesis the first chapter and the 28th verse, God said, â€Å"Be fruitful and multiply; fill the earth and subdue it; have dominion over the fish of the sea, over the birds of the air, and over every living thing that moves on the earth. And God also said, â€Å"See, I have given you every herb that yields seed which is on the face of all the earth, and every tree whose fruit yields seed; to you it shall be for food† (Question about Quoting Bible). At this time God gave a charge to Adam and Eve giving them dominion. They were producers of the world. But when they decided to mess up in the garden by eating the forbidden fruit, they went from being producers into being consumers. This is one of the problems today in the black community. Out of a lack of understanding of who we are and what our purpose is, we consume all things of others but rarely move into the understanding of producing our own. In this light, increasing the number of blacks in ownership positions appears to be an important prerequisite for ending black community unrest (McKersie pg 84). If blacks are upset because they lack control over the institutions of their community, because they are charged high prices for inferior merchandise, victimized by credit racketeers, and exploited by employers, then perhaps some would argue, greater black ownership will help end this condition. If the black community lacks leadership and a stable middle class, then enlarging the number of black entrepreneurs may provide such leadership and foster stability. If the problem is lack of racial confidence, the success of black capitalists would build pride. Today in the black community, crime is rising; children are killing children and spending more money in the communities than their parents. There is an increasing number of males killing for what they think are respect. There is also a mindset on children that, it is better to kill, steal, and destroy, to get what is gratifying to self. Children have become lazy. They have depended on the former generations to get things done rather than them. Today also, there is an increased number of welfare, section 8 housing, and abortion participants, which are considered to be popular in the community. This is nothing but bondage. Society has a way of keeping people focused on minor issues and making them think that they are major. Welfare is not a major problem but rather one that is minor. The major problem today, which has always been a problem, is economics. Economics is a problem because many African Americans don†t know what economics are and how to manage it. Out of one†s lack of understanding the economical breakdown of society, he cannot teach his child about generational wealth. Generational wealth is what a family has accumulated over its lifetime along with those resources that have been inherited across generations. Generational wealth is not riches. When one is rich, they are materially content for the moment but not necessarily content in their private lives. One who is just rich, will become a private failure but public success. In essence, riches are the successes of the world. On the other hand, wealth is generated through the family unit and is passed down generationally. In Proverbs 13:22, it reads, a good man leaves an inheritance to his children†s children. In order for one to truly understand generational wealth, he must first understand economics and vice versa. Economics is the study of heart and wallet. Meaning, if you want to touch people, you have to reach them in their pockets. Matthew 6:21 states, â€Å"For where your treasure is, there your heart will be also. Let†s break down economics. The Greek meaning of the word echo means family. Therefore, economics is the study of the family management. This is so awesome that God decided to give us an assignment in His daily word. In Luke 19:13, God says, â€Å"do business until I return. † He didn†t just throw business in there for anything. To do business until God return means, to occupy; take dominion; handle things in decency and in order to the word of God. Sad to say, but some people only understand economics when it comes to selling drugs. Young men and even some young women understand that you can buy large quantities of drugs at wholesale and make profit by way of retail. On the other hand, if you ask them to turn the television to the stock market channel and decipher the information run on the station, they can†t even relate. So when do we come to an understanding that there is a world wide problem of the family unit that is affecting our economics? One of the major problems in the black community is that everyone is out for self. We have gained a mindset that everyone is supposed to work for his or her own stuff and keep their stuff to themselves. Out of understanding who you are, you understand that the father is the one who formulate the vision, the son is the one who demonstrates the vision, while the grandson authenticates the vision. It takes the fortitude of a father to persevere through the storm of formulation. It takes the zeal of a son to pay the cost of demonstration. It takes the integrity of a grandson to handle the glory of authentication. There are a lot of individuals who don†t understand this so, therefore they operate trying to be the father, son, and grandson. This brings about the mindset of selfish thinking and single generational. Thinking selfishly and single families operate in false wisdom. For example, when most children turn 18, they are kicked out of the house and told by their parents that they are grown enough to make it on their own, but was never equipped to pay their bills and even maintain their payments. Therefore we have a generation that had already achieved their successes, forcing our children to grow up in a fast paced society that prefers self-gratification, without restraint. The family exists at the heart of every society†¦ No society has succeeded without it. But today we see a fraying of all connections that have defined our families. We are neglecting our children emotionally and educationally, marriage is increasingly unstable, we are slipping deeper and deeper into acceptance of violence, and we are absorbed into materialism and competitiveness. If we allow these trends to continue, there lie ahead, families that slip further into chaos. As you can see, we are living in a time where there is much help needed. It is time for African-Americans to wake up and take the dominion that God has given them. It is also, time out for just talking about the decay of the community but rather offer solutions to the problems of the community. Having been empowered to understand that true wealth and economics is generated through the family unit and is passed down generationally, one has the ability to empower another so that we can move forward to begin building our communities economically, emotionally, and physically. I pray that this empowerment will not inspire one but rather, transform one to make a change for the generations to come. It†s just like Bishop says, â€Å"Lack of information is ignorance but the inability to use information is stupidity. † Therefore, those who are not prepared will not survive.

Friday, August 16, 2019

Investigate their human resources, administration, finance and sales Essay

Marks and Spencer’s have many different store departments but also have many different departments of their business, its functional areas. I am going to look at and investigate their human resources, administration, finance and sales and marketing departments to then see how each contributes to the running of Marks and Spencer’s. Human Resources: The human resources department aims to carry out 5 major things, these being: 1. Recruiting, keeping and dismissing employees. This is a major task for M&S as they need the right type of employees for the business to operate it’s best, also the employees shall decide the businesses success present and future. Recruiting new employees could be hiring new people from outside the business or promoting workers already working in the business. Many businesses such as M&S like recruiting from outside the business to bring new ideas and enthusiasm. M&S would want to keep all their existing employees as they would risk losing experienced and trained staff, plus recruiting new workers and training them can prove to be expensive. Sometimes M&S would have to dismiss or sack employees, this may be due if an employee cannot carry out their job efficiently or effectively. Also many employees are dismissed or made redundant, as their jobs no longer exist, say the fall in a particular product could lead to the dismissal of many staff. Read more:Â  Human Resource Management Essay 2. Monitoring and providing good working conditions. Working conditions includes; the cleanliness of a place, the provision of rest areas, hours of work and holidays. Working conditions have a great impact on how well a business operates and how well employees can carry out their work. They are normally a subject for negotiation between trade unions and human resources. M&S have an area for staff to relax and spend their breaks in. The whole store would be regularly cleaned every day for both the workers and customers. 3. Training, developing and promoting employees. Human resources need their staff to be able to ensure that employees are able to do their jobs, they may give training at M&S or through course at local colleges, planning jobs so that employees enjoy new experiences and develop new skills also promoting employees to more senior positions to give the business the skills and experience it needs. 4. Negotiating with trade unions. The human resources department of M&S would have to discuss and agree pay and working conditions with trade unions or other representatives of the workforce. This process is called collective bargaining. 5. Health and safety is an important responsibility for human resources, as it requires M&S to provide all employees with a secure risk free working environment. That is what the human resources function of M&S had to ensure is carried out. Here are some typical job titles within an organisation such as M&S. Job title Description Human resources director Deciding the overall staffing policies of Boots. Also he/she advise senior management. Setting the human resources budget. In charge of all human resource functions in Boots. Human resources manager He/she manages the human resources department and staff involved with industrial relations and trade union negotiations, also ensuring his/he staff is following the policies of Boots. Recruitment officer Responsible for the taking on of staff and section of staff, depending on their standard of work they offer to Boots and the customers of Boots. Training/staff development officer He/she are responsible for training and developing of their staff to bring or take them to a higher level. Personnel/staffing officer Keeping staff records, monitoring staff welfare. Health and safety officer He/she makes sure all aspects of health and safety are in order for staff matters. Also they monitor accident and prevention. Security officer General security, responsible for all security staff. Human resources administrative assistants Administrative work relating to the human resource function. Finance: Now I am going to look at the finance function of M&S. The finance department of a business manages the money for the business. The department controls the financial transactions of a business and help managers to plan for the future. The various activities of the finance department are: 1. Recording all the financial matters of M&S as they are constantly spending money or receiving it from sales. It is vital that they keep all records of all the activities in order to, calculate whether the business is being profitable, asses how much tax the business will have to pay and to help managers to make the right decisions. 2. All businesses have to prepare their accounts in order to summarise their financial affairs during a year, plc’s are required to publish their results legally as they are a public company such as M&S. They have to do the following; the balance sheet which states both what a businesses aims and its debts, profit and loss account- which records the profit or loss made during a lengthy period of time usually a year, the inland revenue have to confirm that M&S has paid the correct amount of tax, suppliers are able to see whether business can pay it’s debts and finally shareholders can decide whether it’s worth investing in the business or not. 3. M&S have to pay the wages of all their employees and it involves the finance department in a number of ways. The business has to deduct income tax and national insurance from each employees pay, it may be required to operate a pension scheme for its more elderly employees and to make sure the correct amount of wages or salaries has been given out to employees. 4. All businesses need some resources and capital to trade successfully. To purchase these resources businesses may need to raise large sums of money, known as capital, but not M&S as they are already fully developed and expanding across the globe. But nevertheless a business has 2 main sources of capital; a loan raised by borrowing money from a bank or another business and retained profits, if M&S has been very profitable they may be able to invest in the business and obtain resources they may need. Some typical job roles in the finance function in M&S would include; Job Description Financial director Giving advice to senior managers on the overall financial policy of M&S. Overseeing the budget of M&S. In charge of all finance function in M&S. Financial Manager Managing the finance function and staff. He/she also advises other members of staff with any financial queries. Chief Accountant He/She ensures that final preparation of accounts M&S are in good and correct order. Management accountant He/She produces continuous financial information to M&S. Credit Controller Advising on credit policies. Making sure money owing to M&S kept in confidence. Credit control clerks Helps check accounts of new and existing customers accounts. He/She works below the Credit Controller but assist the credit controller. They also remind customers of overdue payments Chief Cashier He/She is responsible for the receipt, safe keeping accounting and banking all money received from boots. Payroll Administrator He/She is in control of ensuring that all of M&S employees payroll and salary/wages section. Wages Clerks He/She helps and assists the payroll administrator, in the production of wages ands salary details. Administration: The administration department provides important support services to other departments in the business. Not all admin departments in all businesses are the same. In small businesses the admin department may take responsibility for human resources or finance, but in a large organisation such as M&S it is usually most likely to be specialised. The admin department makes considerable use of computers and IT as it is required for a lot of their jobs. There are as always many activities for the administration department; they can be broken down into 5 groups: 1. Clerical services are the main role of every admin department. The department may provide clerical services to all other departments within the business. These maybe; word-processing, making telephone calls, booking accommodation for staff, sorting and delivering incoming mail and posting outgoing mail, organising meetings and keeping records of what takes place at these meetings, talking responsibly on behalf of the whole company and creating and keeping records of the company. 2. All businesses require regular cleaning M&S is no exception as it is especially true as M&S have cafes, which require thorough cleanliness. Admin also organises the maintenance of the building, they may decorate the inside and outside of the building if they wish. 3. Health and safety is a big issue with all businesses. It includes; providing safety clothing, warnings for workers, ensuring that there are no dangers around the workplace and providing regular medical checks for those working in risky environments. 4. Security is an increasingly important issue for all businesses, security duties would include; signing visitors in and out of premises, ensuring that unauthorised people are kept out by use of patrols or even guard dogs, protecting computer systems from hackers, patrolling to prevent shoplifting by employing guards in uniform. 5. Information technology is being more widely used by the minute, nearly all businesses use some form of IT nowadays. The admin department may use IT to; make spreadsheet for financial data, a database of customers and employees, payroll systems to calculate employees wages and salaries, e mail for communicating internal and external, web based systems, web sites for selling goods etc. Typical job roles of the administration function would be: Job Description Administration manager Managing the administration operations of M&S. Administration assistant Assists with administrative tasks in particular areas. Secretary of Boots A senior executive responsible for all the legal affairs of M&S. It manager Managing all IT requirements of M&S, including equipment maintenance and advising on future needs. Office manager/senior administrator Responsible for ensuring the administrating operations in particular office or department. Chief security officer He/she is responsible for the security staff and advising on security requirements. Security Responsible for maintaining and monitoring security to the required standard. Reprographics supervisor (photo coping and printing) Ensuring all reprographics are done and to a high standard, as it reflects on Boots reputation from the quality of leaflets and formal letters etc. Pa / Secretarial staff These staff are mainly there to providing secretarial and administrative support to senior members of staff and Word processing operator/Data input clerk (worker) He/she type out letters and any other documents and also input data into a computer system. Maintenance of Staff He/she is responsible for routine maintenance work, which may include painting or decorating. Cleaning Staff Cleaning of general office areas, facilities and equipment Marketing and Sales: Marketing and sales involve businesses in many ways. Marketing is the process that helps all businesses to discover and meet the needs of customers. Doing market research, carrying it out in the local and wider community enables the business to discover: 1 Customer reactions to existing products 2 What new goods and services customers want 3 Whether or not new products will prove to be popular 4 The prices customers are prepared to pay for goods 5 How satisfied customers already are with the service Marks and Spencer’s therefore do the following; discover customer needs through market research, advise customers of products through promotion then achieve their sales. There are 2 types of research that can be carried out, Primary- gathering data for the 1st time by asking for views and opinions through questionnaires, interviews, surveys etc and Secondary research which is research that has already been done by someone else such as newspapers web site etc. The best-known marketing activity is promotion. 1 Advertising on TV, radio, internet, billboards, newspapers etc 2 Sales promotions, giving free samples like buy 1 get 1 free etc 3 Public relations, attempting to influence the publics opinions of the business and its products through sponsorship, trade fairs the press and media Businesses try to achieve their sales through a number of ways: 1 Selling products through shops 2 Personal selling such as when sales reps encourage customers to buy their products 3 Internet selling is an increasingly important sales method as it is spreading and growing bigger The typical job roles you can expect are: Typical job Title Job Role Marketing Director Responsible for over all marketing function and its aims and objectives. Sales Director He/She is responsible for the sales function. Sales Manager He/she is responsible for M&S entire sales staff and achievement of sales targets usually within the UK. Export Manager This individual is responsible for agents and sales overseas. Advertising Manager In charge of advertising and publishing successful advertising campaigns. Sales Coordinator This person is responsible for giving urgent information required by sales staffs that are travelling. Sales Representatives M&S sales staff who visit customers in UK and abroad. Market Researchers This team is relied upon to find out what customers want and whether or not there is a need for this new product. Order Clerks This staffs are responsible to accept and process sales orders. Telephone Sales staff Accept and process telephone orders.