Saturday, August 31, 2019
Biography of Xerxes
Born in c. 519 BC, of the parents King Darius and his wife Atossa came Xerxes. He was raised in the lavish opulence of an eastern court and became the designated heir to his fatherâ⬠s throne in which he was to rule over the greatest empire of his time for 21 years. The Persian Empire. He was not the oldest of Dariusâ⬠sons but still became the heir over his oldest brother Artabazanes. There were two main reasons for this, His mother Atossa was the daughter of the great Cyrus making Xerxes his grandson. According to Herodotus Atossa would have used her influence to get her son on the throne. [Herodotus book 7 section-3]. Xerxes stated superior claim to the throne for the same reasons. Spartan King Demaratus who was exiled from Sparta and in the Persian court at the time, suggested that they use the Spartan custom to elect a king. That is that the son who is born first while the king sits on the throne will be the heir no matter how many sons there were before the king became king [Herodotus book 7 section-3]. This made Xerxes the rightful heir how ever he describes his accession himself on limestone foundation block at Persepolis ââ¬Å"â⬠¦ My Father was Darius; Dariusâ⬠father was Hystaspes by name; Hystaspesâ⬠father was Arsames by nameâ⬠¦ saith Xerxes the King: Other sons of Darius there were, (but)- thus unto Ahura-Mazda was the desire- Darius my father made me the greatest after himself. When my father Darius went away from the throne, by will of Ahura-Mazda I became king on my fathers throne. â⬠So to help legitimise his claim to the throne, Xerxes uses Ahura-Mazda. In another inscription he supports himself by saying â⬠â⬠¦ I am Xerxes, the great king, king of king, king of lands containing many men, king in this great earth far and wide, son of Darius the king, an Achaemid, a Persian, son of a Persian, an Aryan, of Aryan seed. â⬠Here he emphasises that he an Achaemenid to add weight on his claim to the throne. According to A. T. Olmstead, Xerxes gained administrative experience by living in the royal Babylonian palace and being able to rule Babylon. Though there is not enough evidence to support this. Some historians say that Darius and Xerxes shared co-regency, but there is not enough evidence to support this either. The evidence we do have on his background and early life before he became king is that his father was a believer in the god Ahura ââ¬â Mazda and therefore a follower of Zoastrianism. We know that Xerxes carried this on. As far as we know the only real education according to Herodotus that Persian boys were taught was toâ⬠¦ â⬠Ride, to use the bow, and to speak the truthâ⬠[Herodotus book 1 pg. 137]. The most important and significant things in Xerxes life that contributed to his assent was being the grandson of the greatest king Persia had seen and his mother being that kings daughter and able to use her influence. Xerxes became the king of the Persian Empire in 485BC. In his 25 years of reign he achieved many things. He was certainly not a lazy ruler and her proved this in the early years of his reign with the swift crushing of the Babylonian and Egyptian revolts. Even as a new king he portrayed traits of a strong and strict monarch. ââ¬Å"He sent an army against the Egyptian rebels and decisively crushed them. [Herodotus book 7 section-7]. The most famous expedition Xerxes was conducted as his attempt to invade Greece. This is seen to most people as a failure as the Greeks defeated him. Though it can also be looked upon as an achievement because although he failed to encompass the entire country into his empire he still managed to destroy Athens, which was one of his main priorities in the first place. â⬠I will not rest until I have taken Athens and burnt it to the ground, in revenge for the injury in which the Athenians without provocation did to me and my Fatherâ⬠[Herodotus book 7 section-8-b]. So his destruction of Athens can be looked upon as an achievement. Xerxes was by no means a poor military conductor as he shows good management and organisational skills in the way he amasses and upholds his army. He had clever and careful planning when it came to invading and according to Cameron and Lawless, Xerxes extended his empire into Thrace and Macedonia as well as adding territory from distant eastern provinces [page 99]. His achievements donâ⬠t just focus on warlike activities. His building programs at Persepolis and some closer to home show that his ambitions did not just consist of taking land. He thought expanding his empire was important but so to was internal development. â⬠King Darius my father built and ordered to be built much good construction. By the favour of Ahura ââ¬â mazda I added to that construction and built further (buildings). â⬠[Cameron and Lawless, pg 181]. Xerxes began building almost straight after he ascended the throne, but the majority of his constructions were done in the last three years of his reign. Some of the buildings consist of the Apadana, which was an audience hall in the Persian royal palace. It was started by Darius and finished by Xerxes. ââ¬ËHaremâ⬠was Xerxes palace that he built for himself; The ââ¬ËCentral Buildingâ⬠was another construction ordered by Xerxes; ââ¬ËThrone Hallâ⬠or other wise known as ââ¬ËThe Hall of 100 Columnsâ⬠, was believed to have been started by Xerxes and finished by Artaxerxes; ââ¬ËPalace Hâ⬠was another incomplete building believed to have been stared by Xerxes and incomplete inscriptions suggest that it may have been finished by Artaxerxes. These are just a few examples of the achievements this man completed in his life. It is clear that he was a serious ruler who had many ambitions in his life. The love life of Xerxes is a complicated subject to find evidence on. Herodotus mentions him having only one wife named Amestris and the information on her is extremely little. Her father was probably Otanes who was a Persian nobleman and one of the seven conspirators who helped Darius become King. Further research uncovers the story of Esther and Queen Vashti. There is more information on the story of Esther and Queen Vashti then there is on Amestris. The story of Esther and Vashti is also more probable to be mythology then real history, as a lot of the information doesnâ⬠t add up. Herodotus neither mentions Esther or Vashti in his histories and he is our main source to this period in time. The story of Esther is a book in the bible and is where the Jewish celebration of ââ¬ËPurimâ⬠comes from. According to the story of Esther, King Xerxes was banqueting with all his friend and he was boasting about how he had the finest of everything. Then he called for his wife, Queen Vashti, and told her to walk around in front of his guests wearing nothing but her crown because he believed she was the most beautiful woman and he wanted to show everyone. Vashti was greatly insulted and refused so she was deposed. A beauty contest was held for Xerxes to select a new wife and he chose a young girl called Esther who he apparently fell instantly in love with. Estherâ⬠s real name was Hadassah but she changed it to hide her Jewish identity. Then with the help of her influence on Xerxes and her cousin Mordecai she was ale to save the Jewish people from slaughter. This story his been questioned by many scholars and historians and is believed to be mythical. Though there isnâ⬠t much mentioned on Amestris, from the main story she takes part in we are able to piece together quite a picture of her. Amestris wove a wonderful shawl as a present for her husband Xerxes. He gave it to his brotherâ⬠s daughter Artaynte with whom he had had an affair with. When Amestris discovered this betrayal she was furious and immediately blamed Artaynteâ⬠s mother and had her brutally mutilated. Xerxes brother then beside himself plotted a rebellion against Xerxes and Xerxes had him killed. From this story we can already gather that Amestris was a jealous and not so nice woman who held quite a bit of power over Xerxes, As she wasnâ⬠t punished for what she did. There is another story of Amestris that leads us to believe she wasnâ⬠t that good a woman. A custom of Persia was burying people alive! Amestris in her old age did it to fourteen Persian boys of distinguished families, by way of a present which she hoped the god of the under world would except instead of herself [Herodotus book 7 section-114]. In 465BC Xerxes was found murdered in his bedchambers. According to Cameron and Lawless, specific details on the death of Xerxes are unknown. It suggests that Artabanus, the commander of the palace guards murdered him with the help of Aspamitres, a court eunuch [pg. 100]. Therefore Xerxes ended his reign of the Persian Empire as a victim of palace conspiracy and was succeeded by his son Artaxerxes.
Friday, August 30, 2019
Republican Party Essay
The Republican Party has always been the true political party of the United States of America. When referring to the Declaration of Independenceââ¬â¢s three principles based on John Lockeââ¬â¢s and Thomas Jeffersonââ¬Ës definitions of them. The three principles of the Declaration are the right to life, liberty, and the pursuit of happiness. The Republican Party is superior to the Democratic Party in upholding the Declarationââ¬â¢s principles and biblical God given rights. There are three policies that show that coincide with the prominent Declaration principles that exemplify the dominance of the Republican Party to the Democratic Party. For principle life it is the parties views on abortion, liberty it is the views on gun control, and the pursuit of happiness it is the views on taxes. The principles of life, liberty, and the pursuit of happiness were originally defined by Thomas Jefferson in the Declaration of Independence. Jefferson constructed his definitions from inspirations he received from John Lockeââ¬Ës writings, primarily from his book Two Treaties. John Lockeââ¬â¢s principles slightly differed from the ones in the Declaration and consisted of the principles life, liberty, and property. He called these principles the peopleââ¬â¢s natural rights, meaning all men are innately born with the right to them. John Locke defines life as God given and that all people are Godââ¬â¢s property and entitled to life. Locke defines liberty as ââ¬Å"not a state of license,â⬠but as a rightful and moral exercise of freedom. He states that liberty does not give man the right to take his own life or hinder the liberty of others. A man cannot harm the health, possessions, or life of another man. Locke lastly defines the natural right to property. Locke defines this principle as more than owning things, but also owning oneself. He also defines property as owning the common, the things citizens labor to have. An example of owning then common Locke gives is, if a man catches a fish in the ocean, cooks it and eats it because he labored for it and it was God given. Jefferson based the definitions of life and liberty off of Lockeââ¬â¢s definitions in the Declaration of Independence, but changed property and redefined it as the pursuit of happiness. Jefferson defines the pursuit of happiness as mans right to pursue happiness, but not the right to happiness. The Republican party best follows the definition of life according to the Declaration of Independence with their view on abortion. The big difference between the Republican party and the Democratic party on this issue is the Republican party sees abortion as wrong and the Democratic party does not. The republicans are pro-life and conservative and believe that each human being has the right to live and abortion is equivalent to murder. In 2008, approximately one million, twenty-one thousand abortions took place in the U. S. , thatââ¬â¢s over one million murders. The Republican Party recognizes that even in the womb the fetus is unique and is a living being with the inalienable right to life and has a creator. The Republican Party as a generalized view believes that human life commences at conception, and therefore has individual and exclusive rights from the mother, which in turn does not give permission to the mother to abort the child. The Democratic Party is the liberal party and is pro-choice in the abortion debate. They believe that being the future mother or it being the womenââ¬â¢s body gives her the privilege to make the decision regarding the fetus life. A fair point, but one you never hear is that the government should not try to control what a citizen does with their body, just like it does not tell them what they should eat. Then again, it would be an oxymoron for they do believe in governmental control. The Democratic Party is the party that states that they are the moving forward political party, and they are the ones who manufactured Planned Parenthood, a facility, located across the country, which dedicates their expertise on making a profit on the mistake of, typically, young girls. Planned Parenthood was first opened in 1916 by Margaret Sanger, her sister and a friend. Inauspiciously, she was jailed, but her idea birthed the revelation and a revolution of the movement of women. It gave women the opportunity to fight for not only their body, but for their lives. The Democratic Party, and thus the Federal government have made it very clear that this is an issue worth fighting. Democrats see abortion as a womanââ¬â¢s right to choose what she does with her body neglecting the fetuses right to life. They believe credit the choice of abortion to liberty and since the fetus is inside of the mother she has the liberty to decide what happens. The Republican Party embodies the Declaration of Independenceââ¬â¢s absolute right to liberty by their views on gun control. The Republican Party has not only been an advocator of the citizens right to liberty, but also immensely advocates the second amendment. The Second Amendment states, ââ¬Å"A well regulated militia, being necessary to the security of a free state, the right of the people to keep and bear arms, shall not be infringed. â⬠The second amendment was is to firstly, defend us from foreign invaders if our army cannot hold them back and it is necessary if a crisis that large ever occurred for Americanââ¬â¢s to be able to defend there country. Republicans believe right to own a gun is a law-abiding citizens liberty to exercise their freedom to self-defense or to hunt on legal hunting grounds. Republicans do not support guns for hindering the life or liberty of others, but do respect the peoples right to own one. Republicans ââ¬Å"oppose federal licensing of law-abiding gun owners & national gun registration as a violation of the Second Amendment and an invasion of privacy of honest citizens. â⬠The Republican Party defends citizenââ¬â¢s Constitutional right and inalienable right to liberty with their political principles on gun control. The Democratic Partyââ¬â¢s view on gun control differs from the Republican viewpoint. Democrats believe the right to bear arms should be severely regulated. Some of the regulations they propose are passing a background check, applying for a permit (which includes having to attend a course teaching on how to handle a weapon), and a copy of the citizenââ¬â¢s mental health record. Democrats believe they are still protecting and acknowledging the Second Amendment, but are by having higher gun control restrictions keeping the guns out of the hands of criminals and terrorists. Democrats believe that strengthening the governments gun control regulations will decrease violence, ignoring that they are infringing on the Declaration of Independenceââ¬â¢s inherent right of liberty. The last inalienable right of the Declaration of Independence is the pursuit of happiness. The Republicans best symbolizes this right with their view on taxes. The United States government taxes just about everything, ranging from income taxes to a food taxes to property taxes. The Republican Party believes in only taxing to ââ¬Å"raise money for essential functions. â⬠This means hat Republican believe that the government should spend the citizens tax money only to enforce contracts maintain basic infrastructure and national security, and protect the citizens against criminals. Thus giving American citizens the best chance to pursue happiness. Republicans do not believe the money they get from taxpayers is theirs, but that it is the taxpayers and that it should be invested in a way that is best for them and benefits their futures the most. They strongly believe in keeping taxes low for all citizens. The Republicans are trying to enforce a tax system to help boost the economy called Tax Relief. This program will reduce the taxes for all businesses primarily small businesses to make it easier for the businesses to grow. If this were to happen it would provide many Americans with jobs. Another thing Republicans do to help Americans easier pursue happiness with their beliefs on taxes is they seek to limit the income tax so citizens can save more money, choose easier what they spend their money on, or invest in something. The Democratic position is not like the Republican Partyââ¬â¢s and does not represent the inalienable right to the pursuit of happiness. Democrats aim to raise taxes for government funding that they believe will turn into businesses. They wish to cut taxes for the middle class and increase them upon the wealthy. The wealthy class is considered the top one percent income earners. Contrary to the Republican Party the Democrats believes that you feed in the money with the poor, so rather than giving taxes breaks to the rich, you offer the poor money to go to school, get out of their situation, find a job and move their family in a better home. Citizens will find that the Democratic Party demands many tax increases especially on people who make more than a million dollars a year, also called the one percent. The common argument regarding tax increases, that rich people never pay taxes and regardless of the number they never lose a dime. And that all it does it put more paper in the system making the revenue of the United States of America augment. The Republican party does not only follow the inalienable rights better as they are defined in the Declaration of Independence, but they also follow them better as God given rights. God is the one who gave people the right to life, liberty, and happiness. The Republican views best coincide with the Biblical views of the inalienable rights stated in the Declaration of Independence. The verse Jeremiah 1:4-5 best amplifies the Lordââ¬â¢s view on abortion. It says ââ¬Å"Then the word of the Lord came to me, saying: ââ¬Å"Before I formed you in the womb I knew you; before you were born I sanctified you; I ordained you a prophet to the nations. â⬠This means that the Lord knew everyone before they were born and created him or her each uniquely. Americans are all Godââ¬â¢s children and since He knew them before they were born that means taking one of their lives would be murder. Verse Exodus 20:13 says, ââ¬Å"Thou shalt not kill. â⬠Therefore the Republican Party and their position against abortion best follow Godââ¬â¢s will of life. The next God given right or inalienable that the Republican Party best represents is liberty. Part of the definition of the indisputable right to liberty is that you may not interfere with or hinder the liberty of another person. The Bible verse that demonstrates the respecting of others liberty is Leviticus 19:18 ââ¬Å"Do not seek revenge or bear a grudge against one of your people, but love your neighbor as yourself. I am the Lord. â⬠The Republicans represent this with their view on again gun control. The Republicans do not allow gun usage for the misconduct or injury of others. The last God given right is the right to the pursuit of happiness. The Bible verse Ecclesiates 5:19 best demonstrates that God wanted His creations to be happy and pursue it. The verse says, ââ¬Å"Moreover, when God gives any man wealth and possessions, and enables him to enjoy them, to accept His workââ¬âthis is a gift of God. â⬠This verse goes along directly with Thomas Jeffersonââ¬â¢s definition of the pursuit of happiness. God gave all humans the ability to be happy, but it is their job to pursue it and achieve it. The Republican principle that best goes along with the Biblical view of the pursuit of happiness is taxes because Republicans do their best to use the taxpayerââ¬â¢s money to benefit them. They also try to take as little from people as they can. Based on the Declaration of Independenceââ¬â¢s and God given inalienable rights, the Republican Party is the true political party of the United States. The Republican Party best simulates the definitions given by John Locke and Thomas Jefferson for the principles of life, liberty, and the pursuit of happiness. They demonstrate this by their political standpoints on the controversial issues of abortion, gun control, and taxes.
Thursday, August 29, 2019
Abortion Clinics Should Not be Closed in the U.S.
In 1973, the Supreme Courtââ¬â¢s decision made it possible for women to get safe, legal abortions from well-trained medical surgeons, and therefore led to dramatic decreases in pregnancy-related injury and death (abortion). Now there is a new proposal to close abortion clinics. This proposal takes away the privacy rights of American women that are guaranteed by our Constitution. By closing abortion clinics the government is not only taking away womenââ¬â¢s rights, but is also punishing those whom want to exercise their right of a pro-choice woman. Plagiarism Detection >Abortion clinics allow thousands of women every year to have abortions. Having the abortion should be womanââ¬â¢s personal choice. By closing these clinics, there will be no providers to perform the operation, so the choice has already been made for them. Closing the clinics will increase the barriers of having an abortion. When there are too many obstacles, the right to make their own choice is taken away fro m them. In 1973 the American Supreme Court ruled that Americansââ¬â¢ right to privacy included: the right of a woman to decide whether to have children, and the right of a woman and her doctor to make that decision without state interference (abortion). The Constitution says we have a right to privacy, so taking away a womanââ¬â¢s chance to make decisions about her own body violates that right.The American Civil Liberties Union defends the Constitution and peoplesââ¬â¢ rights.ACLU has protected the rights of abortion for women, and in recent years has argued mayor cases opposing restrictions that deny woman access to reproductive health care (ACLU). Policy 263 states: The ACLU holds that every woman, as a matter of her right to the enjoyment of life, liberty, and privacy, should be free to determine whether and when to bear children.(The American Civil Liberties Union)The closure of abortion clinics will be done with the purpose to reduce the number of abortions. This raise s the question whether this will be an effective method or not. Before 1973 abortions were illegal yet the number of women who sought abortions did not decrease (abortion). Before 1973 many thousands of women died or suffered serious medical problems after attempting to perform their own abortions, or going to untrained doctors who performed cheap abortions with uncivilized methods or in unsanitary conditions (The Abortion Law Homepage.). If clinics are closed, women will still continue to attempt, and succeed, in ending unwanted pregnancies just like before 1973. Women will risk their health and possibly even their lives. By keeping these abortions clinics open it ensures a higher probability that the women who do have abortions will be in a safe, sanitary environment, and therefore injuries will be fewer in number.If clinics are shut, the waiting lists of abortion clinics in other countries will be much longer. Women will have to wait longer to get an abortion, and will be treated later in their pregnancy which is much more dangerous for the pregnant women.Pro-life activists claim that the unborn baby is alive and has feelings when the heart begins beating. But, the heartbeat begins between the eighteenth and twenty-fifth day (Fetus). They also say that women who have abortions are murderers. This problem could be solved by keeping abortion clinics open, because then the woman can be treated before the twenty fifth day when the fetus is not yet a living baby. She will not have to wait because of long waiting lists, but instead will have the abortion as soon as possible with as less psychological pain.If a woman has to travel to another country to have a legal abortion, she will have to pay more money. She will now not only have to pay for the abortion itself, but also the traveling costs and that does not include the psychological costs as well. Not all people can afford these costs. So by keeping clinics open more women will have the chance to exercise thei r right and have their desired abortion. If a working woman or student suddenly has to leave the country, this means she will have to think of excuses and lies for an explanation. This is not fair to the woman, she should not have to explain herself to anyone, it is her body and therefore she can do what she wants, she does not need other peopleââ¬â¢s consult.Abortion clinics are not a butcherââ¬â¢s place where young babies are murdered. They provide a choice for women whether or not to bring a child into this world.What is worse: taking away the life of an unborn child that is not even aware of life itself yet, or a mother bringing an unwanted child into this world, knowing that she will not be able to take care of it, and that her child will have to suffer from the poor circumstances in which she lives. As of now the woman has the ability to make that choice and save the child from poor, possibly abusive or hate filled environment. Personally I feel that living in a circumst ance such as abuse is worse than the abortion of the fetus. Rape victims should also be able to have an abortion because they know that if they were to keep the child, they would cringe when she thought about whom contributed to the other half of the child. The offspring will be a painful reminder to the rape victim. She did not choose to take the responsibility of a child and therefore should not have to pay the consequences. A woman who cannot love her child has no right to have a baby in the first place.One option for women who are not able to take care of their baby is adoption. Yet she will have to carry the baby for nine months and then give it up. Not all women are able to do this physically or psychologically. After the pregnancy she will have to hope that their baby will find a good and loving home. And this is not always the case. The child will possibly have to suffer from living in orphanages waiting to get adopted. Adoption can not always be seen as a good solution to u nwanted pregnancies.The advantage of closing abortion clinics could be that woman will be forced to take the responsibility over their baby, and give their unborn child the right to life. But it can not be seen as something entirely positive. The mother will always regard the child as a mistake and will never love it the way she would have if she had wanted to keep the child. Getting an abortion does not always mean that the woman is only thinking of herself, she also thinks on behalf of her baby. Abortion clinics do not make the choice easier, nor do they force the woman into the surgery. People who are against abortion having the choice not to have one. It is not fair to take away the choice of people who do want one.List of works consulted: à Abortion. Encarta Encyclopedia 1999. 1999 ed.ACLU. Encarta Encyclopedia 1999. 1999 ed.Fetus. Encarta Encyclopedia 1999. 1999 ed. Plagiarism Detection >The Abortion Law Homepage. Abortion Law Homepage. 24 November 1996. (11 March 2000). htt p://members.aol.com/abtrbng/index.htmThe American Civil Liberties Union. Abortion Clinic Access Law. 1997. (11 March 2000). http://www.aclu.org/library/aaabort.html
Wednesday, August 28, 2019
What managing leading, coaching, and motivating styles do managers Essay
What managing leading, coaching, and motivating styles do managers adopt in organisation A - Essay Example Money that is, in many instance, the life savings of clients are entrusted to the care of the banks. Banks are governed by rules to reinforce confidence that their clientsââ¬â¢ money is protected. Banks are mandated by the government to follow these rules and transgressions are dealt with stiff penalties, including forfeiture to conduct business in extreme cases. The rules are most of the time the source of conflict between customers and the bank. These frictions, if allowed to escalate, lead to the diminished trust and confidence of the clients for the bank and when it continues to be unresolved, it will result to the withdrawal of the clientsââ¬â¢ business from the bank. It is thus the responsibility of the bankââ¬â¢s customer frontlines or customer representatives to maintain, manage, and care for the bankââ¬â¢s clients that will strengthen and restore its trust and confidence for the bank. A customer that has the full faith and confidence for its bank is a satisfied customer who is willing to increase the volume of business and transactions for the benefit of the bank. An increase in transaction and business translates to an increase in its profitability and viability. Management in context of this paper is the provisioning of the necessary resources and giving decisions so that employees can do their job properly. The objective is to be able to convert business requirements into tangible results (Tannenbaum & Schmidt, 1958). Management style is the manner in which resources are provided and decisions are delivered to the employees to implement. This would include Managers who: makes decision and announces it; sells decision or convinces subordinate that it is the right decision; presents ideas and invite question; present tentative decision; presents problems, solicit suggestion then make decision; defines limits and ask group to make decision; permits subordinates to function within limits (Tannenbaum & Schmidt, 1958). Leadership
Tuesday, August 27, 2019
Assessment and Theraputics2 Essay Example | Topics and Well Written Essays - 1750 words
Assessment and Theraputics2 - Essay Example Yet, regardless of this, many patients still have to deal with excruciating pain after surgical processes operated on them. Nurses still donââ¬â¢t have the necessary skills for pain management and this continues to affect patients in a very negative way. This document looks at this issue from a case study point of view with a regard to understanding this issue and looking at how the individual nurses can use the Tunnerââ¬â¢s Model which is a four step model for nurses to apply clinical Judgement. Part I There are a number of advantages associated with treating post-operative pain. The main advantage is related to the fact that nursing is about returning the patient to his or her normal state before the health problem at hand. Surgical operation on a patient treats one health issue but can leave the patient with other health issues such as excessive pain. In such a case, a surgical process cannot be considered as complete in terms of healing the person until the pain associated with it is overcome. Treating the patient in order to manage this pain and eliminate it is therefore a vital part of treatment and the sooner the pain is dealt with the sooner the patient can get back his or her health (Dââ¬â¢Arcy, 2012). Failing to manage this pain would mean that the patient will not be able to get their health back. Pain varies in intensity and postoperative pain can be so excruciating to the amount of death if not well managed. Different people respond differently to pain and this difference can lead to different health implications for different individuals. In this regard, it is the role of the nurse to be able to look at the patient and understand how the postoperative pain is affecting their health and be able to deal with this as soon as possible and in the most efficient way possible (Bell & Duffy, 2009). Failing to manage postoperative pain can lead to two main issues. To being with, it can lead to over-delayed discharge of the patient which will defin itely affect the efficiency of the hospital as well as the cost of healthcare to the patient or whoever is footing the bill for the patient. At the same time, it can lead to complications on the patientââ¬â¢s recovery process and sometimes lead to more issues which were not existent before the surgery. However, the bottom line of postoperative pain treatment should be based on the fact that the patient has a right to minimised pain in post-operative situations (Layzell, 2008). Part II Noticing Noticing is a very important part of the clinical judgement process as it provides for the basis of treatment before any other implicit knowledge is gained with regard to the customer (Tanner, 2006). With regard to Josie, there are a number of issues which the nurse could be able to look at in this regard. As seen in the case study, Josie has a history of other medical issues which may contribute to her response to the post-operative pain not being very well. As a diabetic, there may be oth er issues which the nurse may want to consider as Josie goes through the process of surgery. These include such explicit information such as her glucose levels, her body temperature levels, her heartbeat rates etc. These details are important in order to identify any issues which might arise during and or after the survival process. After the surgery, tracking information about her heartbeat, the glucose levels (especially due to her diabetic condition), her
Monday, August 26, 2019
Fiction ( Creaton from your imagination) Essay Example | Topics and Well Written Essays - 1750 words
Fiction ( Creaton from your imagination) - Essay Example His life is all the more inspirational for me as his favorite sport is the same that is mine ââ¬â cricket. In fact we do play together every now and then whenever we get time or it should be, whenever he gets time from his busy routine and hectic life. My uncle has had his due share of problems and struggles during his life. He has seen the highs and lows of life and I can safely conclude that he is all rounder by all measures of imagination. He has witnessed success when he was down in the dumps and face humiliation in the form of losses, both in terms of financial value as well as psychological pressures, but it is his genius that he never turned back on his principles and strong ideological limits and thus defeated whatever came in his way. His developmental process is such that he has only looked at the brighter side of things and never touched the negative as according to him, doing the latter can reap nothing but misery for both the individual as well as the people related with him or her. Thus he molded his life in such a manner which would only provide him solace and peace of mind whenever he was in hot waters and nothing right came across him. He has seen financial losses that took away quite a huge sum of his bank balanc e in late 1980s when he was doing a roaring business of textile designing yet he did not succumb under pressure from people related to him and the near and dear ones advised him to divest whatever was left in the business. He continued and marched along at the same speed, so much so that now he has his own textile factory located in the outskirts of the city. He has been a model of inspiration for one and all and I can safely call him my mentor whenever I run into any problem in my day to day life. His advice is always that has brought a new lease of life in me and helped me see things in a more positive fashion rather than just sitting and sulking over the
Sunday, August 25, 2019
Skin Breakdown in acute care Pediatrics Essay Example | Topics and Well Written Essays - 1750 words
Skin Breakdown in acute care Pediatrics - Essay Example The studies reviewed in the below emphasise the aforementioned and suggest strategies for fall-risk assessment and fall prevention. The authors propose the adoption of a data-driven, evidence-based approach for fall-prevention among elderly inpatients. The study, which includes neither subjects nor a data collection and analysis approach is, nevertheless, an extremely informative nursing guide on fall prevention. As Sherrod and Good (2006) write, the primary problem confronting nurses in elderly patient settings is falls, especially those which result in fractures. Apart from the healthcare/treatment costs which are subsequently incurred, within the parameters of elderly patients, falls are immediately linked to morbidity rates. The implication here is, as Sherrod and Good (2006) emphasise, is that fall prevention among elderly patients must be defined as the primary nursing responsibility. It is within the context of the stated that the authors identify fall prevention strategies as their research purpose. As noted in the preceding, Sherrod and Good (2006) adopt an evidence-based approach. There exists a wealth of data on fall risk factors and prevention strategies among elderly inpatients and this data, if properly and thoroughly analysed has the potential to yield important information regarding the efficacy and effectiveness of the variant fall prevention strategies and techniques. Rather than proposed a specific technique, Sherrod and Good (2006) contend that it is imperative that each setting develop its own. Certainly, nurses must be well-trained in the general causal factors and the relevant prevention strategies but, more importantly, each setting/environment has its own set of risk factors. These must be identified through a review of the relevant data and prevention strategies designed in direct correlation to those risk factors. The
Corporate Environmental Management Coursework Example | Topics and Well Written Essays - 2500 words
Corporate Environmental Management - Coursework Example According to Ochoa 2011 (43), the global clothes supply is to undergo a voluminous growth with about US$ 1,852.7 billion expected out of the industry by 2015. This shows that the industry has a potential of reaping massive incomes. However, according at a market analysis conducted in 2008, the US textiles presented a decrease in sales. Notably, a trend provides a possibility of future deterioration. Initially, naturally produced clothes had a considerable market. However, introduction of cheaper synthetic clothes poses substantial challenges on the customary clothing styles. Traditionally made clothing presents a comparatively higher cost a condition that renders them less competitive in the market. The product faces competition challenges from other clothing products like nylon, polyester, gortex among others. However, synthetic clothes are associated with considerable pollutions in processing processes and as non-degradable wastes (Oakess 2009). Enterprise pollutions are presently, of crucial concerns. Apparently, the world is alert on the impact of pollutions and the need for observing safe and sustainable practices. Perceptible ideas advocated robustly in the current generation are adoption of less materialistic and energy intensive procedures and promotion of environmentally friendly practices. This means business can no more continue with unsafe practices but has to be the solution in solving the present challenges. In fact, sustainable practice is a strong competitive strategy in the current world (North 2007). Organic clothes accounts for these ideas; the clothes will promote concept of naturalization of events since their productions utilizes local ordinary material. Organics are highly degradable meaning that idea addresses the question of pollution substantially. Importantly, synthetic clothes are flooded in the market and competition pressures are stiff. However, minimal organic clothing ventures exists providing the new line with potentials of sour cing sizeable sales. The Product The new product line will provide unique and sustainable clothing. The product will offer variety eco-friendly products extending from heavy to light wears. The products will provide a wide baby and adult assortments. Production will cover common-wares like t-shirts, hats, socks, shirts and other wares. Additionally, the line will provide different coded style specially structured to suit diverse ages. The products will emphasize on quality, durable and sustainable eco-friendly products propagating for the need of healthy clothing. An effective marketing design will observe promotion of a clothing style with a natural taste and one that identifies out of other common styles. Organic clothing will invite a differential idea by providing a highly sustainable model. Synthetic productions flooded in the market are not sustainable (North 2007). Processing of artificial materials for making clothes consumes a lot of energy. Energy is a costly and a limited element hence
Saturday, August 24, 2019
Installation of HVAC System Assignment Example | Topics and Well Written Essays - 2500 words
Installation of HVAC System - Assignment Example A developing company AA Fertilizer Ltd is planning to set a fertilizer plant in a remote area. Since itââ¬â¢s an unpopulated district a township has to be built, before the erection of the fertilizer plant, for the Engineers and other technical staffââ¬â¢s accommodation who would be hired. This would not only make the work packages more lucrative but also save the traveling fares which would have been offered otherwise. Considering the severe climatic extremes existent in the region where the township is to be erected, installation of a central heating and cooling system becomes essential. Project Alpha which we are considering would be dealing with the installation of a HVAC system for the township. This shall further cover the installation and commissioning of air handling system, pumping system, chiller plant and associated machinery. Project Alpha will result in helping the company overcome the cons of setting a factory in an area with extreme climates and devoid of habitat ion. We expect that the HVAC system will be fully operational within 6 months of the ... Import and acceptance of material Prequalification of Contractors RFQ request for quotation Evaluation of bids Award of contracts Construction of civil foundation for HVAC Machinery Prefabrication of mechanical piping and erection piping Electrical works -laying of power supply cables Power supply to HVAC System Installation of HVAC equipment and machinery Installation of piping and interconnection with HVAC Equipment Commissioning of HVAC System Hook up with the fan coil units in the residences Checking the performance of the machinery against the specifications like meeting the heating and cooling requirements Acceptance test End of project For Cost Management the expected costs are to be compared with the actual expenditures and corrective action taken. Meetings or cost management shall be conducted. Indices which facilitate the financial review process would include Cost Performance Index
Friday, August 23, 2019
Module 7 Essay Example | Topics and Well Written Essays - 750 words - 3
Module 7 - Essay Example The merger is an investment made by Alaska since it acquires another company, Estoya. Therefore, taking Estoya as an asset, the return on investment (ROI) based on the proposed purchase price (1 billion) and the annual cash flows (500million) would be (500,000,000/ 1,000,000,000) = 50% (Braff, 2013). The merger situation involves a required rate of return by the investors and a prospective growth in the future cash flows generated by the targeted company (Estoya Inc.). The information on cash flow, growth rate and the required rate of return is to be used to determine the market value of the targeted firm. Thereafter, it will be simple to decide whether the suggested purchase price of 1 billion new sols is higher or lower than the estimated market value of the targeted firm. The targeted companyââ¬â¢s EBIT multiple is determined by dividing the purchase price by the annual cash inflows (1,000,000,000/500,000,000) = 2. The determined multiple (2), is interpreted to mean that Alaska Corporation should pay 2 new sol per 1 new sol of the Estoyaââ¬â¢s cash flow. As a result, Alaska corporation should pay a total of (2*500,000,000) = 1,000,000,000 new sol. Since the targeted companyââ¬â¢s rate of return is above Alaskaââ¬â¢s required rate of return, the merger should be se ttled at 1 billion new sols. That is, Alaska Inc. should pay 1 billion new sols for Estoya Corporation. Based on the estimated value of the targeted company, the maximum price to be paid by Alaska Inc. should be 1 billion new sol (University of Virginia, n.d.). The cash flow generated from the investment is 7 million Yuan annually. The two mentioned country risks, influences the project as follows: the 30% chance that the Chinese government will require the cash flows earned by Kansas Company at the end of one year be reinvested in China for one year before it can be remitted influences the cash flow considered for the
Thursday, August 22, 2019
Economic Causes of Poverty Essay Example for Free
Economic Causes of Poverty Essay Poverty is the deprivation of necessities that that determine the quality of life. These necessities comprises of the basic human needs and better education which directly influences the type of employment and income earned and enable one to fight poverty. In October 2008 World Bank revised the poverty line to 1. 25 US dollar per day from 1 US dollar per day. After revision of the poverty line measure, an estimated 1. 4 billion people were found to live at this poverty line or below (Otlin, 2008). There is an upward poverty trend; for instance in 2004, 984 million people were living on or below the line of measure i. e. 1 US dollar whereas in 1981, 1. 9 million were living on or below the poverty line (Weaver Park, 2007). Among other causes of poverty, economic causes which include capital flight, unemployment, low income, unfair property laws and unfair trade has really made poverty alleviation in developing countries a complicated issue despite the efforts of these countries to fight against poverty. Rapid flow of money outside a country or any other assets commonly known as capital flight is a major economic cause of poverty. In most cases the movement is due to instability and reduced returns. Investors move their money from one investment to another, either within the same country or to a different country to avoid high inflation and search for stability and increased returns. Capital flight is mostly witnessed in a country with currency instability and sometimes the outflows are intensive thus affecting the whole financial system of the country (Epstein, 2005). The loss of confidence and devaluation of the affected country burdens the citizens and their properties lose the nominal value. This resorts to reduced purchasing power of assets of a country making it very expensive to import goods. Due to devaluation of the economyââ¬â¢s currency, inflation comes in. Consequently, the currency unit can only purchase fewer goods thus accelerating poverty. Capital flight also hampers investment which may reduce economic growth of the developing economies. Unemployment is another economic cause of poverty. It usually occurs when one is ready and able to work but there is no work for him/her. The inadequacies of basic human needs and better education are normally as result of un-employment. A country where there is a higher rate of unemployment, the Growth Domestic Product (GDP) is low since most people are not working. According Epstein (2005), unemployment is a primary cause of temporal poverty. The moment people get job, they supplement their incomes and thus reduce poverty levels. Sounder further says that poverty increases with increase in unemployment duration. People without jobs can be having skill which can improve production, but since they have not been employed, their skills may not be utilized. This can result is low productivity in the country. In other cases, un-employment can be a social cost to the society. Issues like crimes, terrorism and drug abuse which may be as a result of poverty, marginalization and unemployment are costly to eliminate. Money which can be used to alleviate the living standards is used for fighting crimes instead. Unemployment brings income inequality which widens the gap between the rich and the poor. Winefield (2002), points out that unemployment leads to delay in experience gain which reduces productivity. Moreover, in countries which provide job search allowance, the government expenditure goes high because more people are entitled to these allowances. This can force the government to reduce money given to other crucial sectors for example agricultural sector which can be a source of livelihood to the countryââ¬â¢s population. Taxes may also increase due to high government expenditure resulting to increase in prices of commodities. Low income means that people will have a limited purchasing power. Winefield (2002) points out that, low income earnings place people near or on at the poverty line. He further argues that, raising the incomes by increasing the wages without dismissing their job opportunities has historically minimized poverty rates. According to his research findings, increasing minimum wage will help reduce poverty levels, however minimal. Small household budgets experience the greatest impacts since they have a limited purchasing power. This has facilitated poverty in developing countries. Increases in food prices and an instant steep rise in agricultural commodities is another economic cause of poverty. The rise in food prices can be attributed to increased demand of staple commodities, higher energy prices especially fuel and electricity which affects transportation and production costs of agricultural products and farm inputs e. g. fertilizer and pesticides. Food prices may also rise due to lack of alternative market outlets for agricultural product and low yields of cereals (Anker, 2006). Competition between industrial commercial organizations is healthy and encouraged by market economies. However, unfair property laws by competitors and use of malicious ways to gain business mileage e. g. making false and direct attack to a competitor may scare away potential investors. At times it happens despite the fact that a code of conduct has been set to guard against this behavior. Unfair competition which comprises of all acts and practices during industrial and commercial transactions which are contrary to honest practices may hamper selling and buying of good and services. Unfair competition may include confusion caused in relation to another enterpriseââ¬â¢s products or its activities, acts that are misleading for instance, false implications of a competitorââ¬â¢s product, and damaging the goodwill of the competitors. All this may lead to unfair competition which causes decline in sale of goods or services. Eventually, this will translate increased levels of poverty in the affected economies due reduced sales, exports and other losses that may arise from unfair trade. In conclusion, poverty alleviation is a complex issue to deal with. It requires that all relevant stakeholders get rid of their selfish interest so that they can deal with the root causes of poverty. All causes of poverty ranging from economic, governance, demographic and social factors, environmental factors, if looked into by good governance, transparency in public expenditure, strengthening of management capacity and improvement of the public service delivery will help in promoting a competitive private sector environment for development and trade regime liberalization. This can contribute greatly to poverty alleviation in the world and especially in developing countries in Africa, Latin America and East Asia. A fair trade between developed and developing countries is fundamental if the question of poverty in developing countries is ever to be addressed. For instance, disruption of trade in Africa has greatly affected the process of integration in business. As a result poverty levels have increased undermining and lowering the livelihoods of small scale farmers and producers as well as depriving the young people their rights. References: Anker, R. , (2006); Poverty Lines around the World: A New Methodology and Internationally Comparable Estimates. International Labor Review Journal, Vol. 145 Epstein, G. A. , (2005); Capital Flight and Capital Controls in Developing Countries. ISBN 184376931X, 9781843769316, Edward Elgar Publishing. Otlin, J. , (2008); The Causes of Poverty: Thinking Critically about a Key Economic Issue. Journal of Social Education, Vol. 72 Weaver, C. Park, S. , (2007); The Role of the World Bank in Poverty Alleviation and Human Development in the Twenty-First Century: An Introduction. Global Governance Journal, Vol. 13 Winefield, A. H, (2002); Unemployment, Underemployment, Occupational Stress and Psychological Well-Being. Australian Journal of Management, Vol. 27
Wednesday, August 21, 2019
American Constitution and Freedom of Speech
American Constitution and Freedom of Speech THESIS: Throughout the years, the legislatures assurance of the right to speak freely has been giving Americans voices and the privilege to be heard without dread of discipline, be that as it may, the right to speak freely simply like anything can be mishandled and used to damage individuals, not simply in federalism but rather through common freedoms and social equality too. I. Introduction The First Amendments of the U.S. Constitution awards us the privilege to free discourse and expresses that Congress should make no law abridging the freedom of speech, or of the press. The aim behind the Constitution was to permit people the privilege to completely communicate without laws ruining them; the Framers of the Constitution made laws that have progressed since 1797. The right to speak freely has favored this country that awards us a voice to vote on laws affected by the American government. II. Main Point 1: Identify implications for federalism related to the topic 1. One positive effect of federalism on free discourse is that the Constitutions assurance of the right to speak freely applies similarly to laws received by the federal, state, and local governments. In treating every division in an unexpected way, Justice Harlan contended that state speech limitations be given more breathing space than federal ones. 2. One negative impact of federalism on free speech is that we cannot always trust the government when it comes to dealing with our individual rights. Those in charge will often take advantage, often putting that federal laws above the local and state laws in the hopes that federals will long outlive the state and local laws. 3. One scholarly source that supports the topic sentence: In an article written by Adam Winkler about a study that was done, the study finds that speech-restrictive laws adopted by the federal government are far more likely to be upheld than similar laws adopted by state and local governments. Courts applying strict scrutiny in free speech cases upheld federal speech laws in 56% of cases, state speech laws in 24% of cases, and local speech laws in a remarkably low 3% of cases. III. Main Point 2: Identify implications for civil rights to the related topic 1. One positive impact on the civil rights that was brought about by free speech was the civil rights movement of the 20th century which started in 1954 and carried on well into 1968. This was could be considered a social movement as well since it not only created new civil rights laws but also equality laws. 2. One negative impact of civil rights movement brought about the rise of hate groups that were determined to stop those in the black community who now had found a platform to voice all the injustices that were placed on them by those in power, the whites. 3. One scholarly source that supports the topic sentence: The Ku Klux Klan (KKK) is the most prominent hate-based organization in American history. Founded in the aftermath of the Civil War as a whimsical social club, the Klan quickly transformed into a terrorist organization aimed at subjugating newly freed blacks and driving out moderate whites that attempted to improve the plight of Freedmen in the Reconstruction South. (Freyer Levitt, 2011) IV. Main Point 3: Identify implications for civil liberties related to free speech One positive impact on the civil liberties associated with free speech is that it brought about the Amendments which gave us the right to free speech, to vote, to marry whomever we chose, and unreasonable searches of your home and the right to a speedy trial to name a few One negative impact on the civil liberties associated with free is the fact that speech isnt really free. Many were arrested for simply speaking about things such as the war or abortion. One scholarly source that supports this topic sentence: In this Article, Professor Curtis explores the First Amendments guarantee of free speech and the contention that other constitutional values must supersede this guarantee during a time of war (Curtis, 1998) V. Conclusion Our Constitutional rights are essential to everyone. The battles Americans underwent from the framers coming together and writing the Constitution, permitting individuals to have a voice as long as no harm was done, to the Civil rights movement where the black community fought for equality, not only for themselves but also for other minorities all while dealing with white hate groups and to the 20th century where in the after the aftermath of the 9/11 terrorist acts, the Patriot Act was signed into law by then President George Bush. This act violated both the First and Fourth Amendments. Free speech and free from seizures and unwarranted searches. An individuals free speech must not be infringed upon to satisfy anothers curiosity because it is unconstitutional. References Adam Winkler, Free Speech Federalism, 108 Mich. L. Rev. 153 (2009). Available at:à http://repository.law.umich.edu/mlr/vol108/iss2/1 Fryer R, Levitt S. Hatred and Profits: Under the Hood of the Ku Klux Klan. Quarterly Journal ofà Economics. 2012;127 (4) :1883-1925. Michael Kent Curtis, Lincoln, Vallandingham, and Anti-War Speech in the Civil War. Retrieved from scholarship.law.wm.edu/cgi/viewcontent.cgi?article=1428context=wmborj
Tuesday, August 20, 2019
Project Managers Are They Born Or Made Management Essay
Project Managers Are They Born Or Made Management Essay Can a person be born to undertake a specific role in life or are they moulded by both training and their experiences in life. This paper examines whether Project Managers have the innate skills to be a success or if they like many other professionals require training to become proficient in their chosen career. This paper will also examine whether there are particular personality traits that are required in order to be a successful Project Manager. With this information, organisations would then be in a better position to ascertain whether particular individuals are either suited or not to the role of a Project Manager and thereby ensuring that their Project Managers can bring projects to a successful conclusion. Introduction Dittman et al.,2004 use the Apollo 13 incident to illustrate the skills of a Project Manager. Gene Krantz, was the flight director of the Apollo 13 mission to the moon. With systems failing, a lack of power and a dwindling supply of oxygen he led his team to discover solutions against almost impossible odds. Krantz exhibited the characteristics and personality traits of a superstar Project Manager by leading his team to achieve a common goal of ensuring the safe return of the aircraft and the lives of the astronauts and in this instance the team could easily have resigned themselves to their fate or made an error in judgement (Dittman et al.,2004). However the team and its project leader relied on both their training and their instincts to ensure the safe return of the aircraft. It can be seen from this instance that the team leader instilled the thought into all of his team members that failure was not an option. This is an extreme example of the skills required of a Project Manager , but it asks the question were Gene Krantzs actions the product of training and experience or were they innate in his personality. With the rapid advances currently being made in information technology there has now become an increased need for Project Managers within the IT industry. The scale and number of projects has increased thereby increasing the risk associated with these projects. With this in mind the choosing of project managers with the required skills to ensure the successful completion of projects has become critical and organisations have recognized that the choosing of the right individual to lead a project can have a significant bearing on the success of the organisation. As can be seen above in the Apollo 13 example the role of the project leader was crucial to the success of the project. This paper will look at the necessary skills required to be an effective manager and whether these skills are inherent or whether they can be taught (Dittman et al.,2004). 1.0 Leadership Styles Studies have shown that there are primarily six main schools of leadership theory (Dulewicz Higgs, 2003;Handy, 1982; Partington, 2003) and these are as follows: 1. The Trait school 2. The Behavioural or Style school 3. The Contingency school 4. The Visionary or Charismatic school 5. The Emotional Intelligence School 6. The Competency school. 1.1 The Trait School This approach was popular up to the 1940s with the main idea being that effective leaders share common traits. This school of thought assumes that leaders are born, not made. The supporters of this school in attempting to identify the traits of effective leaders have focused on the following three main areas: à ¢Ã¢â ¬Ã ¢ Abilities: hard management skills such as Time Management, Forecasting and Procurement à ¢Ã¢â ¬Ã ¢ Personality: such as self-confidence and emotional variables à ¢Ã¢â ¬Ã ¢ Physical appearance: Project Managers appearance and physical size Through his work at Henley Management College, Turner (1999) identified seven traits of effective project managers: à ¢Ã¢â ¬Ã ¢ Problem-solving ability à ¢Ã¢â ¬Ã ¢ Results orientation à ¢Ã¢â ¬Ã ¢ Energy and initiative à ¢Ã¢â ¬Ã ¢ Self-confidence à ¢Ã¢â ¬Ã ¢ Perspective à ¢Ã¢â ¬Ã ¢ Communication à ¢Ã¢â ¬Ã ¢ Negotiating ability. Turners identification of the above traits concentrate on the softer skills of Project Management with only the trait of Problem Solving being one that could possibly be taught and the others being skills of a nature more specific to an individual. 1.2 The Behavioural or Style School The behavioural or style school became popular from the 1940s to the 1960s. This school assumed that effective leaders would adopt certain styles or behaviours. This schools theory assumed, that effective leaders can be made and that the parameters include the following: 1. Concern for people or relationships 2. Concern for production 3. Use of authority 4. Involvement of the team in decision-making (formulating decisions) 5. Involvement of the team in decision-taking (choosing options) 6. Flexibility versus the application of rules. Parameter Blake and 1.3 The Contingency School The contingency school came into being during the 1960s and 1970s (Fiedler, 1967; House, 1971; Krech, et al., 1962; Robbins, 1997). Rather than seeking all encompassing theories of leadership that would apply in all situations, contingency theories suggested that what made an effective leader would depend on the situation that the leaders found themselves in. The supporters of this school had a tendency to follow similar patterns: 1. An assessment of the characteristics of the leader 2. An evaluation of the situation in terms of certain key contingency variables 3. The seeking of a match between the leader and the situation. One contingency theory that has proven popular is path-goal theory (House, 1971). The idea is the leader must help the team find the path to their goals and help them in that process. This theory identifies four distinct leadership behaviours: à ¢Ã¢â ¬Ã ¢ Directive leaders à ¢Ã¢â ¬Ã ¢ Supportive leaders à ¢Ã¢â ¬Ã ¢ Participative leaders à ¢Ã¢â ¬Ã ¢ Achievement-oriented leaders. These must then be matched to environmental and subordinate contingency factors: à ¢Ã¢â ¬Ã ¢ Environmental factors: Task structure Formal authority system Work group. à ¢Ã¢â ¬Ã ¢ Subordinate factors: Locus of control Experience Perceived ability. 1.4 The Visionary or Charismatic School During the 1980s and 1990s, the visionary or charismatic school arose from the study of successful business leaders who were leading their organizations through change. Bass (1990) identified two types of leadership, transactional and transformational: Transactional leadership: This form of leadership rewards followers for meeting performance targets and managing by exception by taking action when tasks have not been undertaken in accordance with what was predicted 1.4.2 Transformational leadership: A Project Manager who displays this form of leadership would be charismatic, visionary and would engender pride, respect and trust. They would also provide motivation by creating high expectations, providing intellectual stimulation and challenging their team members with fresh ideas and approaches. They would also give consideration to individuals by showing them respect and paying personal attention to them. From a project management perspective, Keegan and den Hartog (2004) believed that a project managers leadership style needed to be more transformational than transactional, but did not find any evidence to confirm this. What they were able to conclude was that although there is a significant correlation between the managers leadership style and employees commitment and motivation, there does not exist a similar correlation for project managers. 1.4 The Emotional Intelligence School The emotional intelligence school has flourished since the late 1990s, and espouses the view that the leaders emotional intelligence has a greater impact on his or her success and the performance of his or her team than does the leaders intellectual capability (Goleman, Boyatzis, McKee, 2002). They identified six leadership styles: à ¢Ã¢â ¬Ã ¢ Visionary à ¢Ã¢â ¬Ã ¢ Democratic à ¢Ã¢â ¬Ã ¢ Coaching à ¢Ã¢â ¬Ã ¢ Pacesetting à ¢Ã¢â ¬Ã ¢ Affiliative à ¢Ã¢â ¬Ã ¢ Commanding. Goleman, Boyatzis, and McKee (2002) say that the first four of these styles will engender a sense of teamwork, and usually lead to better performance in appropriate circumstances. They also stated that the last two styles can encourage dissonance, so these last two styles need to be used with care. Goleman, Boyatzis, and McKee, as well as other authors, have shown a clear correlation between the emotional intelligence and leadership style of managers and the performance of their organizations. 1.5 The Competency School The competency school of the 1990s has placed an emphasis on the competencies of effective leaders and seeks to identify them. This according to Turner et al. 2005 when taken at face value may appear to be a return to the trait approach. However, they also state that competencies can be learned, so leaders can be made, not just born. Further, different combinations of competencies can lead to different styles of leadership which can be appropriate in different circumstances thereby producing transactional leaders in situations of low complexity and transformational leaders in situations of high complexity (Turner et al., 2005). 2.0 Skills of a Project Manager A good project manager should have the knowledge and skills necessary to perform their job. A project manager can be defined as the person responsible for working with the project sponsor, the project team, and the other people involved in a project to meet project goals (Schwalbe, 2004). To become an IT project manager requires knowledge in the core skills such as time management, risk management, scope management, cost budgeting, and knowledge of IT systems (Dittman et al., 2004). They also stated that a project manager must have skills in addition to the basics of project management to succeed and that the skills required are the soft skills that have to do with getting things that you want done and adjudicating issues between people, managers, egos and agendas. Its basically how to get a job done without annoying people (Melymuka, 2000). These soft skills can include basic leadership and team building abilities that are needed for the team to complete the designated project and t he basic business skills that are necessary for a project manager to be successful in the IT world (Dittman et al., 2004). They also concluded that these could include the ability to communicate into measurable results, utilize financial skills to keep the project cost effective, and identify and predict trends in the project. The ability to communicate effectively is a pre-requisite in project management and it is essential for project managers to have the capacity to listen and understand the people on their project team as well as the customers of their project and by doing so, expectations and feedback can be easily passed on to the team and it will be easier to solve problems and complete tasks within the project (Dittman et al., 2004).. Dennis Johnson, an Assistant vice President at USAA stated that A project manager needs the ability to question without alienating to listen and watch peoples body language and really see whats happening (Melymuka, 2000) and this skill will enable a project manager to step away from a project and view issues from a different perspective. This subsequently enables a project manager to better communicate his ideas and plans with the team and also with his superiors within the organization. Relationship management is a skill that is important to have While managing projects a project manager should be capable of working with all levels within the organization and relationship management is an important skill to either inherently have or to learn. Relationship management can also include identifying the unique characteristics and abilities of each individual on the team and determine the most effective way to utilize them throughout the project (Dittman et al., 2004). A project manager will also need to know how to mobilize and coach the people on their team and establish trust within the project team. The project manager and the team must develop a level of trust and comfort with each other in single-minded pursuit of project goals (Kharbanda, 2003). This is based on the premise that project managers should be able to build and sustain relationships within their project team and throughout all levels of their organization. There are many skills a project manager may have that are argued to be ingrained in the human spirit, the largest of these being the ability to influence others (Dittman et al., 2004). Linda Pittinger, CEO of People3, states Its hard to find people who can influence others and create win-win situations (Melymuka, 2000). The project manager needs to have the ability to sell the value of the project to other people within the organization and must be able to persuade and influence team members to get their job done well and on time must also have the confidence, credibility, and commitment to overcome the obstacles when faced with the task of running an IT project (Dittman et al., 2004). Without the ability to influence people particularly those who may not be in full support of the project, a project manager will be more likely to fail. The ability to make decisions can be either learned or innate and it has been said that the best decision makers are the most experienced decision makers (Dittman et al., 2004).. As a manager and leader, every step you take required decision making skills. What makes it more challenging is the pressure to make the right decision is often very high (Canterucci, 2003). When faced with having to make the correct decision a Project Manager may often have to base this decision on past experience or pure instinct. Should a project manager be new to the field of project management they will not have accrued sufficient experience to make the correct decision but they will have the ability to judge based on their instinct if those instincts are of a project manager with those innate skills. As can be seen above many of the skills required to be an effective project manager are the softer skills of management and that to a large extent these skills can not generally be taught as they rely on the individuals personality. These softer skills however can be honed through time and experience so to some extent there is a degree of learning. 3.0 Personalities of a Project Manager In order to be an effective project manager a persons character and personality traits will play a key role. Dittman et al. 2004 asked the question Within an IT project management program, can people be really prepared for the trials and tribulations of dealing with people while managing a project? The use of personality tests, such as the Myers-Briggs Type Indicator, can assess whether an individual will make a good project manager. By undertaking these assessments, an individual can analyze their personality and connect their personality type with a particular type of career. The Myers-Briggs Type Indicator (MBTI) assessment is incredibly popular for doing just this. The Myers-Briggs Type Indicator (MBTI) is an assessment technique that gives the participant 4 individual letters that are designed to match their personality type. This classification is set out below: Extrovert v. Introvert, Sensing v. Intuitive, Thinking v. Feeling, and Judging v. Perceiving. The research database shows that leaders mostly fall into the ENTJ category (extrovert, intuitive, thinking, and judging). ENTJs are especially well-suited to be leaders and organization builders. They have the ability to clearly identify problems and innovative solutions for the short and long term well-being of an organization(BSM Consulting, 2000). A project manager would generally fall into the category of ESTJ. They are good at a lot of different things, because they put forth a tremendous amount of effort towards doing things the right way. They will be happiest in leadership positions, however, because they have a natural drive to be in charge. They are best suited for jobs which require creating order and structure (BSM Consulting, 2000). The Keirsey Temperament Sorter is another technique that can also be used to determine personal characteristics and aid people gain new understanding of their traits, motivations, and behaviours (AdvisorTeam, 2003). The temperament sorter is an assessment to analyze one specific aspect of ones personality: temperament. Temperament is a set of inclinations that each of us is born with, its a predisposition to certain attitudes and actions (AdvisorTeam, 2003). The four temperaments that people will fall into are artisans, guardians, idealists, and rationals. These groupings have the following characteristics: 1 Artisans value freedom and spontaneity. They want to be without constraint, at liberty to act on their impulses, play and create. Guardians value belonging to a group or community. They maintain stability through responsible, conservative, traditional behaviour. Idealists value personal growth, authenticity, and integrity. They yearn to develop themselves fully as individuals and to facilitate growth in others. Rationals value competence and intelligence. They strive to learn, know, predict, and control the resources in their environment. It has been shown through research that project managers and leaders will most likely fall into the category of either Rational or Guardian (Dittman et al., 2004). A Rational tends to be pragmatic and organized. Their organizational and coordinating skills tends to be highly developed, which means that they are likely to be good at systematizing, ordering priorities, generalizing, summarizing, and at demonstrating their ideas (Prometheus Nemesis, 1998). Guardians tend to be very specific in their communication and reliable when it comes to completing tasks. They also are very cooperative with implementing goals and good at supervision and protecting their subordinates. The Supervisor Guardian is the type of that most fits the personality of the project manager. Supervisor Guardians go by experience, not speculation and experimentation, and certainly not fantasy. They keep their feet firmly on the ground and make sure that those under their supervision do the same (Prometheus Nemesis, 1998). The personality assessments described above are good tools to examine an individuals personality type and compare it to that of the typical project manager career. Each assessment can be used separately or they can be used in conjunction to get the best results. Using these evaluations, it can be shown whether a person has the requisite skills to be a good project manager, and decisions can be made whether to put them in that role, whether they would need further training to be successful in the project manager role, or whether they would be best placed in a different career altogether. 4.0 Conclusion As can be seen an individuals personality can be measured or assessed using the techniques detailed above. These techniques enable organisations to eliminate individuals rather than select individuals as project managers. The methodology behind these techniques would indicate that project managers are born rather than made as the characteristics used to describe individuals are those of an innate nature rather than a derived or coached one. However on the other side of the equation the technical skills required by a Project Manager can be learned and need not necessarily be inherent in the individual. So it could also be concluded that a project manager can be made through learning alone. The leadership style theories above look at the science or art of project management depending on the school to which an individual ascribes to. If an individual is of the viewpoint that Project Managers are born with the innate capabilities to be a project manager then Project Managers have to be viewed as artists. However if the conclusion is that project managers can be taught and trained then they should possibly be viewed as scientists. These can be viewed as two conflicting views with those of a scientific inclination believing that project managers are made and those of a more artistic inclination believing that they are born. From the research undertaken above there is no definitive answer to this question. In the case of Project Management, where there are so many human variables there can be no comprehensive training course that will detail a case study for every given scenario. This would indicate that Project Managers can be and are made but that the best and most effective Project Managers are born.
Monday, August 19, 2019
Sex Addicts Find Each Other Online :: Journalism Essays
Sex Addicts Find Each Other Online To her friends and family, Mary Smith* is a young, hard-working psychology student who never seems to have time for fun. What they don't know is that Mary is a sex addict. Recently, her boyfriend of three months discovered her secret. After they broke up, Mary took her addiction one step further and started experimenting with strangers and bondage, spanking and rape fantasies using the Internet. Mary uses the Internet as her tool to find sex partners. Mary spends most of her time on the Internet exploring erotic Web sites. The Internet changed the way in which she communicates. Late night, she wanders nearby neighborhoods -- dressed sometimes as a dominatrix concealed by her outer coat -- to have sex with men. An honors student, she is terrified of getting caught but can not stop herself. She had her first sexual encounter with a total stranger in the front seat of his car just blocks away from her college campus. She met this man on the Internet through a personal ad directed at college girls. Mary never had sex with strange men before the Internet. Now she spends morning, noon and night surfing adult chat rooms, pornography sites and alternate lifestyle Web sites. ââ¬Å"It all started when a friend called me up one day and told me that she was dating a man that she found off of the Internet.â⬠Smith said. ââ¬Å"Hours later I was hooked.â⬠Smith placed an ad of her own on an erotic Web site. In the ad, she included her picture, physical details and sexual fantasies. She changed her name to protect her identity. ââ¬Å"I got so many responses from guys; it freaked me out at first,â⬠Smith said. ââ¬Å"I went back to the sites minutes later because I couldnââ¬â¢t stop thinking about the idea of having sex with different men.â⬠The convenience of sexually oriented Web sites on the Internet gives the sex addict immediate access to potentially dangerous people. The seeker can become a victim of a sexually related crime. Sexual addiction is defined as any sexually-related, compulsive behavior which interferes with normal living and causes severe stress on family, friends and loved ones and oneââ¬â¢s work environment. This behavior is often accompanied by other addictions such as drinking, drugs and eating disorders. The sex addict engages in sex to feel good. They became so consumed with this feeling that they soon avoid their school work and other responsibilities.
Ozone Depletion Essays -- essays research papers
Ozone Depletion In this world of rapid change, it's extremely difficult for a company to stay ahead of the game even using all the resources available to them. So, it's difficult to imagine the problems they would run into when a group of environmentalists decide to boycott a substance which is the foundation of their company. These chemicals, although very useful, cause consequences that need to be dealt with now in order to prevent further damage. The chemicals in question are numerous, but the two gaining the most attention are chloroflurocarbons (CFC's) and carbon tetrachloride. CFC's have a wide range of uses, but are popularly used in aerosol propellants and air conditioning for homes and cars (Singer and Crandall npg). Carbon tetrachloride is one of the major components in making CFC so their damage is similar. When they inter the outer atmosphere, They react with ozone chemicals to release chlorine and bromine that in turn deteriorate the ozone and form "thinning" or "holes." This is catastrophic because they are bonded very strongly together and cannot be broken down by water. This means they travel into the atmosphere virtually unharmed by rain or decomposition (Goldfarb 282). The reason these are causing such a commotion is the damage they cause to living things on Earth. When the ozone depletes, it causes more ultraviolet (UV) rays to hit the Earth's su...
Sunday, August 18, 2019
Graduation Speech: Our Journey -- Graduation Speech, Commencement Addr
Roughly eighteen years ago, the twelve of us seniors were born in different places, under different circumstances and in different families, far from knowing each other and crossing each other's paths. Yet, God has already taken each of us under His tender care to work in us according to His plan. Our journey under the supervision of God has already started back then, each of us at a different starting point. After raising and nurturing each individual in a very personal way, it was in God's perfect plan for all of us to finally bring the twelve of us together at Johnson Academy and to make it part of our journeys to cross our paths with one another. If it were not for this school, many of us probably would not have known each other. We are living evidences that God has been at work in us all along from the beginning, because just the fact that people we don't know, know the same God, are living for the same God and love the same God is proof of God's existence and His universal work. We can only reach and impact so many and when we see that God has reached far beyond what we can reach and has everything under control. We fall on our knees and worship Him, because we know we are so small, worthless and ineffective compared to the mighty work God is doing. The twelve of us were brought together for the purpose of praising God for the work He has done in each of us, for we wouldn't have kno wn, let alone impacted each other, unless God had chosen to work in us and to draw us together in this time of our lives. Every change, every incident and every circumstance regardless of how small they may seem, are God's conscious provision and will that is actively taking place every day. Nothing is a coincidence, or luck. Throughou... ...rney the twelve of us took together and His plan to lead each of us into different directions, yet for the same purpose, to manifest His glory. Let me close with some verses from my favorite psalm, number 139. "For You formed my inward parts; You covered me in my mother's womb. I will praise You, for I am fearfully and wonderfully made; Marvelous are Your works, and that my soul knows very well. My frame was not hidden from You, when I was made in secret, and skillfully wrought in the lowest parts of the earth. Your eyes saw my substance, being yet unformed. And in Your book they all were written, the days fashioned for me, when as yet there were none of them. How precious also are Your thoughts to me, O God! How great is the sum of them! If I should count them, they would be more in number than the sand; When I awake, I am still with You." Thank you.
Saturday, August 17, 2019
Export data into external source (m3) Essay
Explain the Impact of Organisational Policies on the Troubleshooting and Repair Process (P1) Referring to the policies related to the Collegeââ¬â¢s network. Produce an audio recording for the Network manager to explain the impact of their organisational policies on the troubleshooting and repair process. Introduction In this documents, I am going to be explaining the impact of organisational policies on the troubleshooting and repair process, I am going to be talking about the organisational policies, such as considerations e.g. security, costs, systems downtime, disruption, resource allocation, prioritisation, contractual requirements, trend analysis, escalation procedures, documentation, reporting, contractual legal issues. Organisational Policies An organisational policy is expected to do many things. Primarily it should protect people and information, as well as set the rules for expected behaviour by users, system administrators, management and security personnel. It should also authorise relevant personnel to monitor, probe, investigate, define and authorise the consequences of violations, in addition to defining the companyââ¬â¢s baseline stance on security. This can help minimise risk and help track compliance with appropriate regulations. Security This policy is mainly responsible for making sure that all the security detail such as password and user accounts are secure so you have to make sure that you are the only person that uses the account. IT systems Acceptable usage policy requires from users to log off the computer as inappropriate people could get the access to the data that they shouldnââ¬â¢t. The user also shouldnââ¬â¢t install the unauthorized software as this could lead to the issues such as making the equipment unusable by affecting it performance. The users also have to make sure that the equipment is secure during the use of it and after. The users within college are not allowed to connect they own device to the college network if they donââ¬â¢t get authorization from the IT Manager. Costs In term of costs the members of the staff has to make sure that they examine all the purchasing and introduce the environmental criteria to make sure that the equipment meets all the requirements and condition. They are also required to research on the equipment that they are purchasing to make sure that there is no alternatives with are better or cheaper. They also have to encourage the use of recycled paper to make sure that people donââ¬â¢t use it in inappropriate reasons that are not associated with the course as they are spending the college money. If the potential user with in this case is the student brake the equipment the staff have to make sure that it was reported and the person that did it will have to pay back the money for it. Systems Downtime System downtime is usually affected by many issues but they all can be prevented if the right procedures have been taken and the staffs fallow all the legislations. In this case people have to make sure that they have the right equipment for example server. They also should make regular backups so student and teachers work donââ¬â¢t get lost. The regular maintainer should be taken at the end of each week. System downtime could cause a lot of damage as if the system would be down user wouldnââ¬â¢t be able to perform they daily routine. Disruption Disruption is when something unexpected happened and person responsible for that area is not preparing for it. Organization such as College should have plan for everything so in case that something happen they have solution to repair it and prevents it from happening. For example if users lose they work organization should back them up. In order to back the files up they would have to be prepare for this to happen. Resource Allocation All the resources should be right allocated. This mean that there shouldnââ¬â¢t be too much of resources for one place for example you cannot add too much of the paper for the printer as the printer could damage the paper if there are too many resources than it should be the company could lose a lot of money as they might spend money on the unimportant resources. Resources should be well balanced so if the resources are not needed they shouldnââ¬â¢t been used. Prioritisation The company should prioritize some of the aspect when performing repair as they might be more important and they should be repaired first. For example if network is down and at the same time printer is not working. The person that perform repair should concentrate on repairing network instead of printer as without network printer would be useless. Contractual Requirements In a company, the support team staff would be required to work shifts that will provide coverage for the employees when the offices are officially opened, they will also need to provide extra time in the evening and weekends, where they will carry out the essential maintenance which may have to involve some downtime. The hours that an employee will have to work will be set out for them in what is called an employment contract. They will be limited by the EU legislation and some other regulations such as working time regulations, which will provide the basic right and protections such as: A worker can be required to work at most an average of 48 hours a week (though workers can choose to work more if they want to). For night workers there is a limit of an average of 8 hours worked in 24. Night workers are entitled to receive free health assessments. All staff are entitled to 11 hours of rest a day and to one day off each week. When the working day is longer than 6 hours, workers must have an in-work rest break. Workers are entitled to 4 weeks of paid leave per year. These protections may or may not be in place. You should check your contract to find out any special conditions of service before signing. Trend Analysis The records that are kept of incidents and how these are dealt with can provide useful data how successfully the support team are running, so an organisational policy will decide the frequency of analysis and of data and exactly what type of data has to be recorded by the IT supporting team. Trends can then be identified which will then help with the formulation of the plans to provide better and more reliable hardware and software package, it may then also be used to target a form of training for the users who will need them the most. Trend analysis can then also be used to re-allocate budgets and resources to identify the hotspots. Escalation Procedures An escalation process in different support establishments vary depending on the type of service that they have. In a technical support group, this involves setting up thresholds for certain issues to be addressed at certain levels. Typically it is a tiered setup. For example, Tier 1 can handle issues that can be easily resolved by just a phone call and when the Tier1 representative feels that the issue cannot be resolved at his level (if for example the problem cannot be resolved by their team alone and needs to be addressed by other support teams/departments with higher level of authority) it is then escalated or moved to the next higher team. This way the issues are segregated depending on their severity and type of resolution. Documentation The procedures of documentation vary from one sector, or one type, to another. In general, these may involve document drafting, formatting, submitting, reviewing, approving, distributing, reposting and tracking, etc., and are convened by associated SOPs in a regulatory industry. Since a key step in the process management journey is the documentation of current processes and any exceptions to those processes, this article explores how to create a template for your process documentation guide. A template makes the process of documenting your processes repeatable. Repeatable is the word to remember here primary aspects of a process documentation guide should be easily duplicated and reused to create additional guides after the first process has been documented. This repeatability feature makes it less painful to create your documentation as you move through all the processes in an organization. It also provides readers with a common format to follow as they research or review processes within your organization. Reporting Reporting may seem like a simple exercise in transparency but it is more than that. In fact, it gives management an additional opportunity for improvement, through readersââ¬â¢ reactions, criticisms and suggestions. Considering stakeholder views also helps to shape strategy, goals and objectives. All the inputs from direct stakeholders should be carefully reviewed as part of a management learning process to adapt and fine-tune the companyââ¬â¢s sustainable development objectives. Contractual Legal Issues Regardless of whether you use an agency or not, you will require someà knowledge of contract law and the ability to negotiate a suitable agreement. IR35 should be at the forefront of your mind throughout this process if you are to keep as much as possible of your pay packet out of the clutches of the taxman. On the most basic level, any agreement reached with a client must make clear that you are a contractor and not an employee. This distinction should be clear in both the contract and your modus operandi. Primarily, your contract should define exactly what you are agreeing to do for the client. In contrast to an employee, whose work may not be defined at all in the contract, you must make sure that the document clearly lays out the service or services that you are to provide. Conclusion So in conclusion, this document has been explaining the impact of organisational policies on the troubleshooting and repair process, I am going to be talking about the organisational policies, such as considerations e.g. security, costs, systems downtime, disruption, resource allocation, prioritisation, contractual requirements, trend analysis, escalation procedures, documentation, reporting, contractual legal issues. Hopefully, this would help an organisation in the process of troubleshooting and repair.
Friday, August 16, 2019
Costs and Direct Labor Cost
Midterm2Practice Key 1. The following data have been recorded for recently completed Job 501 on its job cost sheet. Direct materials cost was $3,067. A total of 30 direct labor-hours and 104 machine-hours were worked on the job. The direct labor wage rate is $12 per labor-hour. The company applies manufacturing overhead on the basis of machinehours. The predetermined overhead rate is $11 per machine-hour. The total cost for the job on its job cost sheet would be: A. $4,571 B. $3,757 C. $3,090 D. 3,427 Applied manufacturing overhead = Predetermined overhead rate x Actual machine-hours Applied manufacturing overhead = $11 x 104 Applied manufacturing overhead = $1,144 Total cost = Direct materials + Direct labor + Applied manufacturing overhead Total cost of Job 607 = $3,067 + (30 x $12) + $1,144 = $4,571 Loraine Company applies manufacturing overhead to jobs using a predetermined overhead rate of 70% of direct labor cost. Any underapplied or overapplied overhead cost is closed to Cost of Goods Sold at the end of the month. During August, the following transactions were recorded by the company: 2.The amount of direct materials cost in the August 31 Work in Process inventory account was: A. $10,200 B. $9,000 C. $4,800 D. $4,200 3. The Cost of Goods Manufactured for August was: A. $69,600 B. $69,500 C. $76,900 D. $84,500 4. The balance on August 1 in the Raw Materials inventory account was: A. $4,500 B. $7,000 C. $9,000 D. $11,500 5. Schrick Inc. manufactures a variety of products. Variable costing net operating income was $86,800 last year and ending inventory increased by 1,900 units. Fixed manufacturing overhead cost was $6 per unit. What was the absorption costing net operating income last year? A. 86,800 B. $75,400 C. $98,200 D. $11,400 Fixed manufacturing overhead deferred = $6 x 1,900 = $11,400 Absorption costing net income = Variable costing net operating income + Fixed manufacturing overhead deferred = $86,800 + $11,400 = $98,200 6. Ben Company produces a s ingle product. Last year, the company's net operating income under absorption costing was $4,400 lower than under variable costing. The company sold 8,000 units during the year, and its variable costs were $8 per unit, of which $3 was variable selling expense. Fixed manufacturing overhead was $1 per unit in beginning inventory under absorption costing.How many units did the company produce during the year? A. 12,400 units B. 3,600 units C. 7,120 units D. 7,450 units Unit fixed manufacturing overhead = (Difference in income / Change in inventory) = $4,400 Change in inventory = $1 Change in inventory = 4,400 units Units produced during the year = 8,000 units sold ââ¬â 4,400 units change in inventory = 3,600 units Ross Company produces a single product. The company has direct materials costs of $8 per unit, direct labor costs of $6 per unit, and manufacturing overhead of $10 per unit. Sixty percent of the manufacturing overhead is for fixed costs.In addition, variable selling and a dministrative costs are $2 per unit, and fixed selling and administrative costs are $3 per unit at the current activity level. Assume that direct labor is a variable cost. 7. Under absorption costing, the unit product cost is: A. $24 B. $20 C. $26 D. $29 Unit product cost = Direct materials + Direct labor + Variable manufacturing overhead cost + Fixed manufacturing overhead cost = $8 + $6 + $10* = $24 * Manufacturing overhead cost of $10 includes variable and fixed costs. 8. Under variable costing, the unit product cost is: A. $24 B. $20 C. $18 D. 21 Unit product cost = Direct materials + Direct labor + Variable manufacturing overhead = $8 + $6 + [$10 x (100% ââ¬â 60%)] = $8 + $6 + $4= $18 9. Viren Corporation has provided the following data from its activity-based costing system: The company makes 240 units of product T91H a year, requiring a total of 550 machine-hours, 90 orders, and 40 inspection-hours per year. The product's direct materials cost is $16. 98 per unit and its direct labor cost is $12. 09 per unit. According to the activity-based costing system, the average cost of product T91H is closest to: A. $79. 66 per unit B. 90. 81 per unit C. $29. 07 per unit D. $75. 70 per unit 10. Data concerning three of the activity cost pools of Bramhall LLC, a legal firm, have been provided below: The activity rate for the ââ¬Å"meeting with clientsâ⬠activity cost pool is closest to: A. $125 per meeting hour B. $65 per meeting hour C. $80 per meeting hour D. $665,500 per meeting hour Kleppe Corporation has provided the following data from its activity-based costing accounting system: The ââ¬Å"Otherâ⬠activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products. 1. How much indirect factory wages and factory equipment depreciation cost would be assigned to the Customer Orders activity cost pool? A. $240,000 B. $72,000 C. $68,000 D. $480,000 12. How much indirect factory wages and f actory equipment depreciation cost would NOT be assigned to products using the activity-based costing system? A. $0 B. $68,000 C. $280,000 D. $200,000 13. In this problem, there are three possible overhead allocation bases: direct labor (present system), machine hours (the proposed system), and number of batches.First, calculate product costs under each of the three allocation schemes: (a). Direct labor cost as the allocation base (present system): Bluethings 120,000 . 50 $60,000 95. 238% 342,857 60,000 $462,857 $ 3. 857 Graythings 6,000 . 50 $3,000 4. 762% 17,143 3,000 $23,143 $ 3. 857 Total 126,000 Number of units Direct labor/unit Direct labor cost % of total direct labor cost Overhead allocated Direct material cost Total cost Unit cost $63,000 360,000 63,000 $486,000 (b). Machine hours as the allocation base (proposed system): Bluethings 120,000 600 200 20 4000 95. 38% $342,857 60,000 60,000 $462,857 $ 3. 857 Graythings 6,000 30 200 1 200 4. 762% $17,143 3,000 3,000 $23,143 $ 3. 857 Total 126,000 Number of units/year ? number of units/batch Number of batches/year x number of hours per batch Number of machine hours/year % of total machine hours Overhead allocated Direct labor cost Direct material cost Total cost Unit cost 4200 $360,000 63,000 63,000 $486,000 (c). Number of batches as the allocation base: Bluethings 120,000 600 200 50% $180,000 60,000 60,000 $300,000 $2. 50 Graythings 6,000 30 200 50% $180,000 3,000 3,000 $186,000 $31. 0 Total 126,000 400 Number of units/year ? number of units/batch Number of batches/year % of total batches Overhead allocated Direct labor cost Direct material cost Total cost Unit cost $360,000 63,000 63,000 $486,000 Notice that allocating overhead by either direct labor or machine hours produces identical product costs. Thus, the proposed system change will not affect decision making. There are two cost drivers in Set-up Company. Unit volume drives direct materials and direct labor, but set-ups (number of batches) appear to drive overhead costs.Allocating overhead using direct labor gives an incorrect impression of how overhead costs vary and distorts product costs. Overhead costs are incurred in setups. While run times per unit of thing is the same for blues and grays, batch sizes differ considerably. In fact, bluethings and graythings each required 200 batches. Therefore, each product line (as opposed to each unit of product) should be allocated an equal dollar amount of overhead. If this is done, then graythings become massive losers and bluethings are seen to be profitable, even with market price of $3 per unit.
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