Management acccounting Assignment Example | Topics and Well Written Essays - 1250 words

Management acccounting - Assignment Example The intention of any costing system is not to replace an accounting system; but instead, to work within the broad frameworks of the accounting systems by extracting specific data for ease and speed in analysis (Barnett 2007). Costing systems exists in many forms two of which are the Conventional Absorption Costing and the Activity Based Costing (ABC). The conventional Absorption costing is a costing technique where all the costs associated with the production of the good or the services are considered; it is also called full costing (MeÃÅ'vellec 2009). It is used with the intent of giving the full picture of a company’s financial situation. Activity Based Costing on the other hand involves cost allocation based on cost drivers and they are known to provide companies with the most accurate costs for the products they produce despite the fact that they are time consuming to prepare. For ABC costing, direct materials, direct labor and manufacturing overhead will each have a cost driver; this will aid the application of the costs to the goods and services (Gosselin 2005). A comparison of the Conventional Absorption costing which is the traditional method applied and the Activity Based Costing, which is the modern approach, indicates that in most of the products, the ABC profits are higher than the Traditional cost profits. While the Traditional Method gives a total profit of 386,000, the ABC profits are 389,010; ABC’s profits are higher by 3,010. This difference may first be attributed to the approach and assumptions that are applied by either method to arrive at the profits. The traditional systems are known to apply the single volume-based cost driver approach, which has the tendency of distorting the costs of the products (MeÃÅ'vellec 2009). It does this by assigning the overhead costs to the respective products based on how they utilize direct labor making the systems report inaccurate product costs (Barnett

Functions of Management Essay Example for Free

Functions of Management Essay The following will include the four major functions of management in a health care setting, how these functions apply to managing others, important roles for health care manager and leader in the diversified health care industry and the most significant aspect related to health care management that I would like to gain by taking this class. The four major functions of management in a health care setting are: organizing, planning, controlling and leading. The four functions mentioned all work hand in hand when managing others or while being managed. Each manager is expected to be a leader of their department and make sure that patient’s needs are being met. A leader has to be well organized within the department to accomplish things as checking in patients, calling patients to remind them of upcoming procedures and appointments, referrals, and insurance authorization, paper work needs to be well organized to make sure that everything is done in order and correct. Organizing make it easy for changing of shifts between employees. Planning comes in to play when schedules are mapped out to make sure that enough health care workers are present for each day’s work load. It also help to plan around a physician surgery schedule and so forth. Controlling helps the manager to keep focus on work performance which in turn helps to build relationships with employees and patients due to the active contact. Leading in management is very important and the responsibility is more. A leader is responsible for training, department meetings, work schedule and goals to be accomplished each day without compromising the care for each patient. Planning plays an important role for a health care manager and leader in a diversified health care industry, without planning ahead it puts a health care facility at risk of not being able to perform above and beyond for their patient’s health care needs. According to Harvard business â€Å"In addition to negotiating the day-to-day demands of a busy and complex organization, healthcare executives must also be able to evaluate and understand the impact of alternative care delivery models†.

Pro Choice View On Abortion Philosophy Essay

Pro Choice View On Abortion Philosophy Essay Abortion is one of the most disputable issues discussed all over the world today. Several decades ago abortion was considered only a social issue, but now situation has changed and it has also a political and ethical context. The issue of abortion does not become an important ethical issue as long as modern medicine has not provided its relative safety, and only now, in recent decades, the issue has inflamed a sharp public controversy. Thus, the main aim of this paper is to discuss pro-choice view on abortion. First of all it is necessary to answer the question what an abortion is? Abortion  is the termination of a  pregnancy  by the removal or expulsion from the  uterus  of a  fetus  or  embryo, resulting in or caused by its death. Observing this topic we can see that there are many different points of views around this question and there are, apparently, three main positions on the issue of abortion. At one extreme we see the supporters of preserving life (people who have pro-life position) who would ban abortions in all circumstances: they believe that the government may not encourage the destruction of the embryo or fetus, legalizing abortion. At the other extreme are advocates of free choice (pro-choice position): they believe that the law should not restrict the freedom of choice for the mother, because all pregnant women should have the opportunity to request an abortion. Intermediate position is occupied by those who believe abortion is permissible only in certain c ases (for example, when the pregnancy is dangerous for the mothers life or was the result of rape or incest), as well as those who believe that it should not be the main method of birth control. In this part we are going to concern our attention on pro-choice abortion and according to Colker, we see that Pro-choice abortion is the belief that women have the right to choose to abort a baby from their body. The pro-choice view is that a baby does not have human rights within the mothers womb. The people of the United States never voted on or supported this pro-choice position. Actually, it was the U.S. Supreme Court that legalized abortion as a result of Roe vs. Wade on January 22, 1973. (Colker, 1992). Analyzing contemporary situation it becomes obvious that movement for the legalization of abortion in recent years has also become a well-organized and politically active force: it is supported by a series of specially created organizations nationwide, and tens of major religious groups. Opponents of the ban on abortion put forward four main ethical arguments: 1. No person shall be entitled to compel a woman to preserve the pregnancy against her will. 2. We should not give birth to unwanted children. 3. Abortion was never subjected to the ban, if the legislators were not men. (Or, as one aphorism says, if men could get pregnant, abortion rights would be considered sacred.) 4. If a woman has no right to freely dispose of own body, including control of reproductive function, then there is no real freedom at all. Advocates of abortion rights typically originate from the fact that the government should not intervene in the privacy of women deciding for them the fate of a pregnancy. They believe that every woman should have a choice to abort or not, at the same time, they stress that such choice does not force anyone to a particular decision. In addition, it is noted that no one should be required by law to risk own health, and yet at the complete prohibition of abortion, many pregnant women are exposed to the dangers of childbearing and childbirth, as well as unsafe criminal abortions. What supporters of pro-choice position have to say about how to deal with the right to self-actualization of the fetus, with its right to life, with its right to the pursuit of happiness? Pro-choice supporters proceed from the concept of social development of personality. Since the fetus has no idea about own future, about own personality, then it can not be self-consciousness. Once there is no consciousness, then the concept of consent to it is not applicable. (Jelen Wilcox, 2003). Are these arguments are more persuasive than the arguments against abortion? Nobody can definitely say yes or no, because there is no one single view on this issue in contemporary society. Thinking about different points of view on pro-life and pro-choice abortion Levitt Dubner stated that pro-choice position allows to control criminal situation in the country. They explained that decades of research indicate that children from disadvantaged backgrounds are much more likely to become criminals than others. (Levitt Dubner, 2005). Thus, abortions allow to control criminal situation in the country due to their distance effect, because years later, these unborn children are not replenished the ranks of criminals and crime stopped. Debating this topic and looking at the problem from ethical and psychological side we should remember about the situation that the woman, who decided to make abortion, found herself in psychological crisis, and sometimes she is also found herself in a great despair, but we can contradict to above mentioned women other pregnant woman who wait for their babies and are full of happiness and excitement that in the nearest future they will become mothers and will see their little babies. There are many different people, and different situations, but there is one variable childs lifeà ¢Ã¢â€š ¬Ã‚ ¦ It is necessary to think deeply about how it can happen that a child for one woman is a great grief and they are willing to pay money for childs death, but for others childs birth is so good that they go to any expenses to have a baby. It is a description of dual character of one situation around childs lifeà ¢Ã¢â€š ¬Ã‚ ¦ Thus, according to Staggenborg, despite all the support for abortion, one of the important pro-choice facts is that those who raise pro choice issues to strengthen their cause are not pro abortion. They take the right to as a womans freedom to her body and life. However, we must remember that abortion should not cloud the sanctity of life. It is important to bear in mind the  pros and cons of abortions  before taking any decisions regarding ones pregnancy. (Staggenborg, 1994). Taking into consideration all the above stated it is possible to conclude that in discussing the moral aspects of abortion we usually used many arguments in favor of one or another position. Whatever our personal view, it is important to be able to recognize the ways of argumentation in ethical reasoning, which in reality is not as logical as it might seem at first glance. It is necessary to remember that every human child should be wanted, nurtured, loved and cherished. In such a way birth control and abortion are the part of necessary policy in this direction. Choices in this case should belong to the pregnant woman, and only her wish to save or not to save a child should be the main argument in pro-choice position.

Strategies for Entrepreneurship and Change Management

Strategies for Entrepreneurship and Change Management Raama Gabionza Entrepreneurship takes an important role in innovation. It is an agent of change. It involves creating new products, services, technologies, and businesses. It is about economic development and generating wealth for investors. It is also about developing business to address social problems and environmental issues. In the world of health, entrepreneurship also play a vital role. It corresponds with the revolution and changes in the state of health of the population and of the society. Like for an example, our world today suffers from distinct inevitable crisis like epidemiologic incidences and other uncommon situations affecting health of the economy. It is a threat to the population that could shake the health of every individual thus will lead to high rates in morbidity and mortality. Early detection and treatment of these illnesses or diseases are vital ways to decrease its incidences as well as morbidity and mortality rates. Invention and creation of medical treatment and therapi es as well as immunizations could lessen the possibility of acquiring the ailment. These interventions are brought by entrepreneurship which is an agent of change to both private and public health sectors. It provides interventions that are more developed, new, updated and better. It also provides more effective and efficient procedures, surgeries, and any other ways of treating specific threats to health. Entrepreneurship is essential in any situation as it could help in promoting and improving the well-being of the person and of the society as the whole. However, entrepreneurship may not always be successful as what anyone may think of it. There are major criticisms against entrepreneurship within the public and private health and social care sector. One example of this is the fear of change. People are afraid to change as it may be less effective and could lead to failure. They are afraid to loss their expertise and can’t adopt to the change. Like in surgeries, when new type of procedure is introduced, medical practitioners are afraid to change their usual practice into new procedure as it may cause danger and hazard both to the patient and the practitioners themselves. Another criticism against entrepreneurship is the quest for profits. People might think that the only reason why new services are being introduced because entrepreneurs always think about gaining profit. There could be uncertainty of services. People might doubt whether the service is really essential and necessary or not. They might feel that their ignorance are being taken for granted by the entrepreneurs presenting and introducing the new product or services. In addition, consumers may need to be aware that not all entrepreneurs are profit oriented. Entrepreneurs can be classified as either business entrepreneur or social entrepreneur. To clearly understand the difference between the two types of entrepreneurs, Abu-Saifan (2012), identified their unique characteristics. To start with, business entrepreneurs or the so called the profit oriented are characterized as the value creator. They provide value of the commodity or product and services being introduced. While social entrepreneurs or the non-profit, are social value creator. They provide what is beneficial to the society not for the benefit of their pockets. As for being a leader, they are opinion leaders. They consider the opinion of the society before they introduce the new product or services. They are also like the managers. They first look for the problems before they fix. Like for an example in the case of diabetes, they first assess the situation. They look for the cause of pr oblem and focus on repairing them before moving on to the treatment itself. They assess what could be the cause of the problem, may it be the diet of the person or their genetics or other factors. They see the problems first before they put things right. Unlike the business entrepreneur, they will just fix what is needed to be fixed. They often miss to foresee what is really the reason and cause of the problem. This is why they are characterized as the organizer. They just organize things. They are also strategic thinkers that they choose what strategy is best for them not considering the opinion of the population or of the society. They only aim for the best of their profit and interest. They focus on their goals and on what they wanted to reach. They are high achievers. They are the exact opposite of social entrepreneurs. Social entrepreneurs focus on their mission for the change beneficial to the society not for their pocket or to gain profit and interest which business entrepren eurs do. Moreover, in entrepreneurship, there are three strategies presented by Chin Benne, (1969) as general strategies effecting changes in human systems. These strategies could be helpful for the management in choosing who to employ to their organization considering changes as inevitable. This could also be helpful to the organization on how to manage and how to present or introduce changes to its people. The first strategy is the empirical or rational. In this strategy, people can be persuaded to change based on communication of information and by giving and offering them incentives. They have their reasons to comply to change being presented. Successful change is in accordance to logic and reasons that could be beneficial to organization and to the people. The change in this strategy centers on the balance of incentives and risk management. The second strategy is the normative or re-educative. This type of people are those that adhere to cultural norms and values. They normally go with the flow, conforming to what is being practiced, advertised or introduced by the management or by the organization. Redefining the present culture, norms, and values, and making commitments to new ones may initiate people to change. The strategy to encourage these people to change is to consider their culture, beliefs and their ways. People who are normative or re-educative are mostly willing to adapt to change as long as they see that their cultural values are respected and are in favor to the new system or product and services. Third is the power or coercive. In this strategy, the leader or the boss of an organization coerce people to change or to do new things. People are submissive and will do what they are told to do. This type of management is often used when there is a crisis in an organization or institution where change is a must. It could also be used when change should be done as soon as possible or as it is needed. People will usually adhere to change and will just follo w what the leader ought them to do. Furthermore, any type of management strategy may be used by the organization in handling changes. All of those strategies can be helpful in making changes successful but it may also be harmful when it is not properly addressed to the people’s need. Like for an example in the use of power or coercive strategy, it is good to be used in an emergency situations or crisis because according to Chin Benne (1969) it is assumed that people will do what they are told. Like in my own experience working as a health practitioner, there was an instance when our area was affected by typhoon. Some of us who are staying nearby the building of the institution were told by the management to do double shifts at work in order to make up the shifts of other employers who are affected by the typhoon and cannot make it to work. It was an order by the management that we, as an employers are ought to do. Considering the situation and the crisis happening, we have no other choice but to do the double s hifts. It might be shocking to us but we have to do it because it is an emergency and it was the only way that could ease the situation. Another strategy by Chin Benne (1969) is the normative or re-educative wherein people adopt to change when they see that the change conforms to their norms, values and culture. For example, in my home country, most of the people are Roman Catholic. When family planning was introduced in a catholic institution, like the use of contraceptives, not all members of team agree with the change. Roman Catholic are against with contraception. It is important for this people to consider their beliefs specially their religion and culture. In order for the change to be successful, leaders of the institution introducing contraception in the practice of health, addresses the opinions of the members of the team and people. It was agreed to make the change possible by pursuing the use of contraceptives by health education to the people but not forcing every indiv idual to do so or to comply. At least in that way, little by little, the change was made. In change management, there are four segments classified that could be present in an organization or in any group of people. These segments are the campaigners, initiators, opponents, and neutrals. These are important factors that could have direct or indirect effect in the system of change. In order to address properly these expected impact to the system of change, it would be helpful to identify the differences and similarities of these factors and at the same time, it would also help the manager or the leader on how to effectively deal with the different points of view and perspectives of every member of the team. Like for an example the introduction of the use of computer system in the health care facilities instead of the use of older method, paper documentations. People who advertise and advocate the computer system are called the campaigners. They see the new system as beneficial and that they will gain something positive from it. They are enthusiastic about change and they wi ll help to drive the change through. These people facilitate and give support to the trainings and education in order to promote change or the new system. Initiators, are those who would take the first step to change. They can be the creator or the designer. They are the prime movers and the ones who will take action to make the use of computer system possible. They are those who will make the change attainable. In order to initiate change, they educate the team about the computer system being introduced. They also facilitate, support and encourage participation and involvement of the team members to the trainings and teachings in relation to the system of change. On the other hand, some team members might disagree or oppose to the proposed system of change or the use of computer system. They are called as the opponents. They are the antagonists or the activists. They are those who are not convinced for the need of change and don’t see any justification for change. Education, negotiation and sometimes coercion are the effective way to communicate to these group of people. The fourth segment identified in change management is the neutral. Neutrals are the unbiased ones. They belong to neither side of the proposed change. They just go with the flow to change or not to change. It would be helpful communicate to these group of people by setting them what is really the vision of change, why it would be beneficial to change or not to change. They should also be involved to trainings and support groups in order for them to have a clear understanding of the change being introduced and for them to have an individualized decision as a member of the team. References: Abu-Saifan, S. (2012). Social Entrepreneurship: Definition and Boundaries. Technology Innovation Management Review, February 2013:22-27 Barton, J. (1991). Defining Entrepreneurship. Retrieved on 20 February 2015 from file:///C:/Users/raama.gabionza/Downloads/artikkeli_2.pdf Di-Masi, P. (n.d). Defining Entrepreneurship. Retrieved on 22 February 2015 from http://www.gdrc.org/icm/micro/define-micro.html Nickols, F. (2010). Four Change Management Strategies. Retrieved on 26 February 2015 from http://www.nickols.us/four_strategies.pdf Rouse, M. (n.d). Change Management. Retrieved on 25 February 2015 from http://searchcio.techtarget.com/definition/change-management Rubin, D. (2013). What is Entrepreneurship? Retrieved on 22 February 2015 from http://pinchot.edu/what-is-entrepreneurship/

Jack Russel Terriers :: essays papers

Jack Russel Terriers The Jack Russel Terrier is an amazing little dog. The breed has been used for centuries; with it’s main purpose being Fox hunting. It was not discovered until recently, however, what great companions they make. There are many aspects of the breed one should take into consideration before a puppy is purchased. The aspects that will be discussed in this essay are: personality, overall appearance, and training as well. The Jack Russell Terrier is a breed which takes a lot of effort to own, but is very rewarding once a strong bond has been developed with the animal. Before choosing a puppy a potential owner should study what characteristics they want out their Terrier and also what to look for when making a decision on a puppy. The breed has a size range from 10-15 inches at the withers in the standard of the Jack Russell Terrier Club of America and 12-14 inches in the American Kennel Club (AKC) standard. â€Å"It can have smooth, wiry, or broken coat. It is mostly white with black, tan, or brown markings† (Brown 35). There is also short and long legged varieties as well. There are many characteristics which make a dog â€Å"good† by the AKC and JRTCA. The dog must appear balanced and be in fit condition. Ears are moderately thick with the flap tipped forward towards the front of the skull. The chest is relatively shallow and narrow, giving an athletic appearance. The rear end provides power and propulsion, feet are cat-like with hard pads, and the high-set tail is docked to about four inches in length. Movement should be free, lively, and well-coordinated (Nicholas 42). Another important factor is the dogs bloodline, and if it is even certified. It is especially important if the potential owner cares to breed the dog that they take all these factors into consideration. It is much easier to find willing breeders when one owns an exceptional dog. One must remember though the dog’s characteristics and bloodline directly correlate to how expensive it is. Most owners, if asked, would not give up their Jack Russell for anything in the world, However, if asked in the first six months of ownership they would have given anything to get rid of it. The care and training of a Jack Russel Terrier are very important

More Purchase Instead of Less Essay -- Human Rights

In recent years, people in Europe and America have been clearly aware that the general commodity price in their markets had dropped dramatically. A lovely Barbie doll which, In the old days, used to cost them more than ten dollars or eight euros, now, values costs less than half of the original price. But as we all know, there must be someone who would pay for such a good bargain. So what on earth is the trigger that lead to the remarkable decline? And what is the most influential factor that rewrote the numbers on hundreds of thousand of price tags? When our curiosities drive us to keep on questioning, and to trace the unusual economic phenomenon, some mysterious burgeoning factories emerge in our sights. These factories are prevalent in a world scope because of the incredibly cheap price, while, on the other hand, they are also infamous for their poor working conditions, unbelievably low salaries, threatening devices, and abusing of labors. For reasons above, those factories are c alled sweatshops. And most of the sweatshops are located in Asia, such as China, South Korea, Indonesia, Vietnam and so on. From the beginning, there were only a small group of people who paid attention to those sweatshops. But with more and more grievous news unveiled, a huge growing number of people start to keep a watchful eye on the livelihood of those workers in sweatshops. To their surprise, those poor workers were bearing that unequal contracts, that long working hours, and that potential risks of their lives everyday How could those Americans and Europeans who have been high-fed and spoiled in the last century, imagine a twelve-hour day, seven days per week, no paid holiday in the foreseeable future job with an skinny income which was only en... ...ss Studies Vol. 31, No. 3 (3rd Qtr., 2000), pp. 367-385, Palgrave Macmillan Journals. Jean-Paul Sajhau, ‘Business ethics in the textile, clothing and footwear (TCF) industries: Codes of Conduct’, ILO Bulletin, no. II-9, (June, 1997). Stephen Frenkel, ‘Globalization, athletic footwear commodity chains and employment relations in China’, Organization Studies, issue 4 (2001). Nicholas D. Kristof and Sheryl WuDunn. â€Å"Two Cheers for Sweatshops.† New York Times 24 September 2000. 5 May 2012. Doug Guthrie, Dragon in a Three-Piece Suit (Princeton, New Jersey: Princeton University Press, 1999). Pun Ngai. The China Journal No. 54 (Jul., 2005), pp. 101-113. The University of Chicago Press.

James Joyces Araby - Lack of Insight in Araby :: Joyce Dubliners Araby Essays

Araby – Lack of Insight  Ã‚   Readers of "Araby" often focus on the final scene as the key to the story. They assume the boy experi ­ences some profound insight about himself when he gazes "up into the darkness." I believe, however, that the boy sees nothing and learns nothing--either about himself or others. He's not self- reflective; he's merely self-absorbed. The evidence supporting this interpretation is the imagery of blindness and the ironic point of view of the narrator. There can seem to be a profound insight at the end of the story only if we empathize with the boy and adopt his point of view. In other words, we must assume that the young boy is narrating his own story. But if the real narrator is the grown man looking back at his early adolescence, then it becomes pos ­sible to read the narrative as ironic and to see the boy as confused and blind. The story opens and closes with images of blindness. The street is "blind" with an "uninhabited house†¦ at the blind end." As he spies on Mangan's sister, from his own house, the boy intentionally limits what he is able to see by lowering the "blind" until it is only an inch from the window sash. At the bazaar in the closing scene, the "light was out," and the upper part of the hall was "completely dark." The boy is left "gazing up into the darkness," seeing nothing but an inner torment that burns his eyes. This pattern of imagery includes images of reading, and reading stands for the boy's inability to understand what is before his eyes. When he tries to read at night, for exam ­ple, the girl's "image [comes] between him and the page," in effect blinding him. In fact, he seems blind to everything except this "image" of the "brown-clad figure cast by [his] imagination." The girl's "brown-clad figure" is also associated with the houses on "blind" North Richmond Street, with their "brown imperturbable faces." The houses stare back at the boy, unaffected by his presence and gaze. The most important face he tries and fails to read belongs to Mangan's sister. His description of her and interpretation of the few words she says to him can be seen as fur ­ther evidence of his blindness. He sees only what he wants to see, the "image" he has in his mind's eye.