Lack of Universal Healthcare amongst people of Low Socioeconomic Essay

Lack of Universal Healthcare amongst people of Low Socioeconomic Status - Essay Example The situation has not changed since then. Pappas et al. has found that between 1960 and 1986, the gap between the mortality of people coming from low financial status and high financial status had increased a lot (Adler & Stewart, 2010, p.8). It was also found that as the income increases, the mortality rate decreases (Adler & Stewart, 2010, p.8). This makes it very clear that vulnerability to diseases and mortality of a person strongly depends on his financial status (Adler & Stewart, 2010, p.8). People in adult age group coming from lower income families suffer from poor health five times more than the people coming from high income families (Adler & Stewart, 2010, p.5). The sad thing is that, this situation applies even in case of children. Cohen et al. found that children belonging to lower SES families are more likely to develop health problems like â€Å"injury, asthma, ear diseases, physical inactivity etc.†, than the children from higher SES families (Adler & Stewart, 2010, p.9). One of the main factors for this difference is the environment. Environmental Hazards It has been found that the toxic waste of the different nature is dumped in areas where people from lower SES live (Adler & Stewart, 2010, p.12). These people are exposed to environmental hazards and they lack the resources to fight these hazards (Adler & Stewart, 2010, p.12). Moreover, people living in the lower SES communities follow unhealthy lifestyle as they are addicted to junk food, smoking, drugs and physical lethargy (Adler & Stewart, 2010, p.12). Also, the number of people who smoke is very large in the lower SES communities. This affects not only the health of people who smoke but also the health of their children and their neighbors...This paper presents the study of the background and the researches regarding the health disparity due to lower socioeconomic status. Every nation should try to provide equal treatment and opportunities to its people, regardless of their backgro und and socioeconomic status. As it is a birthright of every human being to enjoy health care facilities provided by the government and the health sectors. Living a healthy life is not only beneficial for personal life but is also important for healthy growth of the nation. The health disparity is also the result of the increase in the inequality level of the income in last thirty years. This disparity in the income level has severely distorted the equal distribution of health and social resources. In today’s world, where every little problem of human beings is solved with the help of innovative ideas and technology, the helpless situation experienced by people with lower SES is a blot on human. Health disparity occurs when certain groups of people do not get access to the available health resources due to their disadvantageous social or personal status. For example, people belonging to lower SES do not get proper and easy access to health screening, treatment options, culturally knowledgeable staff personnel, information on health benefits etc. The only way to eradicate the disparity in health care for people coming from lower SES is to provide them with adequate environmental facilities along with health care programs. However, what is most important is to make them feel cared for.

The Best Thing in Life is Free

The Best Thing in Life is Free Essay No one can deny that the Internet is the most helpful invention in the past centuries. Thanks to the Internet, people’s lives have never been more convenient, easy and worth living. But some people want to limit what the Internet can show us. In my opinion, an open, free Internet is better than a more regulated one because it gives us more freedom, free and huge source of study materials and big entertainment choices unlike the one people want to limit. An open Internet gives us not only the freedom of being whoever we want to be, but also the freedom to express ourselves without limitations. For example, social networks such as Facebook, Twitter, Myspace offer people the chance to freely express their opinions without being judged. Unlike the regulated Internet, people have to watch out for what they’re saying about political ideas or about some other people. Moreover, another option the free Internet gives people who want to show their emotions and thinking is blogging. â€Å"Blogs can give readers a clearer idea of what is happening than official newspaper or TV channels can, even in countries where the media are free.† (How Blogging Changed My Life, Ayesha Saldahna, p52). Blogs helped people socialize with the new places or new people. Also, â€Å"I enjoy blogging because it gives me opportunities to exchange ideas with people all around the world.† (How Blogging Changed My Life, Ayesha Saldahna, p53). Clearly, the free Internet has offered people the freedom to be themselves and express their feelings in any way they want without any limitations like the regulated Internet. Another helpful thing a free and open Internet offers us is a huge source of study materials. Instead of buying expensive books and waiting in lines at the library, we now can look up the information we need anywhere anytime through the Internet. For example, I have to do a research papers for my finals. But instead of wasting my time going everywhere to find the information I want, I just need to turn on my laptop and search for any information related to my topic. Unlike the regulated Internet, the free and open Internet offers a huge source of information. So all that is left to do is choose which information is the best for my paper. Moreover, with the money I can save from not buying books, I can help myself with other school supplies. Therefore, free Internet is very helpful, time-efficient and of course, generally free. Lastly, with the invention of the Internet, people can enjoy any kind of entertainment at home. Before the Internet was invented, the only way people could entertain themselves was going out for activities or paying a lot of money on movie tickets, the zoo and concert tickets. Moreover, the long lines and sold-old tickets somehow limited the number of people who can actually get entertained. But since the Internet was born, we can watch movies, football and basketball games and the concerts at home. As time goes by, more and more Internet related home theater devices appeared and gave people more choices to enjoy their lives in the easiest and most convenient way. In conclusion, we can have a better life thanks to the Internet. But some people wanted to limit the features of the free Internet because they think it’s too dangerous. I disagree and I think an open and free Internet is better than a more regulated one. It has been helping us a lot and I want our future generations still can be able to use it in a freely way.

Dell Company Essay -- Case Study Business Essays, solution

Dell Company The Company was founded in 1984 by Michael Dell, now the computer industry's longest-tenured chief executive officer, on a simple concept: that by selling personal computer systems directly to customers, Dell could best understand their needs, and provide the most effective computing solutions to meet those needs. Dell Computer's mission statement is: "Dell's mission is to be the most successful computer company in the world at delivering the best customer experience in markets we serve. In doing so, Dell will meet customer expectations of: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Highest quality †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Leading technology †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Competitive pricing †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Individual and company accountability †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Best-in-class service and support †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Flexible customization capability †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Superior corporate citizenship †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Financial stability" Dell’s target market consists of large corporate accounts, medium and small businesses, and the consumer business. Dell has set out to satisfy each different customer segment through its Direct Model. In order to continue being successful, Dell has to make sure that it produces the right PCs that would be satisfying to customers, and take advantage of the opportunities that are available. Focusing on the laptop industry, if Dell wants to produce a next generation laptop platform that will carry its business in the future, it should look at today’s trends in the industry and how they could impact the next generation laptop.   Ã‚  Ã‚  Ã‚  Ã‚  Mobility is increasingly influencing the world and markets that Dell will be operating in. Therefore, the implication associated with this trend is that the laptop that Dell would produce should be lighter and smaller.   Ã‚  Ã‚  Ã‚  Ã‚  The internet is becoming a necessity in people’s everyday life. Because of this trend, and the impact of mobility at the same time, wireless internet would be a potential demand.   Ã‚  Ã‚  Ã‚  Ã‚  Moore’s Law: it has been observed that laptops and PCs in general are becoming cheaper, smaller and faster, with CPU performance doubling every 18 months. This is an affect of people’s demand for continuous improvement and innovation.   Ã‚  Ã‚  Ã‚  Ã‚  People today are using their computers for a broad range of activities (digital cameras, MP3 players, music, DVDs, etc†¦)   Ã‚  Ã‚  Ã‚  Ã‚  The growth in the economy has been observed on a worldwide scale. It increases demand for productivity, therefore impacti... ...ormance, this might be a threat in the future. -  Ã‚  Ã‚  Ã‚  Ã‚  Intensity of Rivalry. As performance increases, differentiation between brand names might decrease. Dell’s rivals are finding ways to increase their market share by replicating some of dell’s advantages. For example, IBM recognize the advantages of direct distribution and launched initiatives to expand its own direct sales. Compaq saw the advantage of reducing inventory, and therefore took initiatives to do so. -  Ã‚  Ã‚  Ã‚  Ã‚  PDAs replacing laptops. Whether this is a threat or not is still unknown. If the case was that PDAs substitute laptops, it would be a threat to Dell’s laptop business, but not to the entire Company if Dell keeps improving in the production of PDAs. To conclude, in order for Dell to compete efficiently in the laptop industry in the future, it needs to take advantage of all of the above opportunities. Consumers are becoming increasingly more demanding and price-sensitive. The next generation laptop must be consistent with the relevant trends affecting the industry today. If Dell succeeds in its attempt to make a product that fits the trends, it will probably still remain in its leading position in the future.

Emily Dickinson :: Author Biography Emily Dickinson Essays

Emily Dickinson Breaking news revealing the truth about Emily Dickinson’s life has recently been uncovered. For the past hundred-plus years literary historians believed Dickinson to be a plain and quiet type of person who did not communicate with the public for most of her life. Her romanticism poetry drew attention from fellow literary legends. After corresponding with the well-known Thomas Wentworth Higginson, who showed interest in her work but advised her not to publish it, she became defiant to publish any of her work. Dickinson grew up in a very strict Puritan family. However, her poetry did not reflect her Puritan upbringing at all. As the late eighteen sixties came about, Dickinson became very attached to her family home and refused to leave it. She cut off most of her relationships with her friends. The only way she could express her feelings was through her writing. She eventually died in 1886 of a kidney condition called Bright’s disease. Against Dickinson’s request, her sister Lavinia turned over the rest of her work to be published. The biography you have just read is a summary of the life of Emily Dickinson we have all taken to accept. The following story is the truth revealed. The shocking discoveries will leave you in amazement. One hundred-fifteen years later, who would have thought historians could ever crack a scandal like this one? Emily Dickinson grew up as a New England Puritan. The values she was taught were all but revealed in the poetry she wrote. How could such strict Puritan parents raise a child to express such anti-Puritan values in her writing as Emily Dickinson did? That question has recently become invalid now that scientists have discovered that Emily Dickinson indeed had a twin sister to whom the credit for all of the poetry is now given. How and why did such a disgrace take place, you ask? It was a complicated situation-one which would probably never happen today! Sexuality and enjoyment were things thought of as satanic to Puritans. When Emily Dickinson’s parents gave birth to twins in Amherst, MA, society saw them as grotesque and the parents themselves were humiliated. To Puritans, having twins meant the couple enjoyed sexuality twice as much as others. They would have been shunned and looked down on if they kept both of the babies. With the idea of murdering one of the babies out of the question, one of the twins was given to a caretaker of the Dickinson’s.

Cost Accounting Answers

CHAPTER 4 JOB COSTING 4-1Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 4-2In a job-costing system, costs are assigned to a distinct unit, batch, or lot of a product or service.In a process-costing system, the cost of a product or service is obtained by using broad averages to assign costs to masses of identical or similar units. 4-3An advertising campaign for Pepsi is likely to be very specific to that individual client. Job costing enables all the specific aspects of each job to be identified. In contrast, the processing of checking account withdrawals is similar for many customers. Here, process costing can be used to compute the cost of each checking account withdrawal. -4The seven steps in job costing are: (1) identify the job that is the chosen cost object, (2) identify the direct costs of the job, (3) select the cost-allocation bases to use for allocating indirect costs to the job, (4) identify the indirect costs associated with each cost-allocation base, (5) compute the rate per unit of each cost-allocation base used to allocate indirect costs to the job, (6) compute the indirect costs allocated to the job, and (7) compute the total cost of the job by adding all direct and indirect costs assigned to the job. -5Major cost objects that managers focus on in companies using job costing are a product such as a specialized machine, a service such as a repair job, a project such as running the Expo, or a task such as an advertising campaign. 4-6Three major source documents used in job-costing systems are (1) job cost ecord or job cost sheet, a document that records and accumulates all costs assigned to a specific job, starting whe n work begins (2) materials requisition record, a document that contains information about the cost of direct materials used on a specific job and in a specific department; and (3) labor-time sheet, a document that contains information about the amount of labor time used for a specific job in a specific department. -7The main advantages of using computerized source documents for job cost records are the accuracy of the records and the ability to provide managers with instantaneous feedback to help control job costs. 4-8Two reasons for using an annual budget period are a. The numerator reason––the longer the time period, the less the influence of seasonal patterns in overhead costs, and b. The denominator reason––the longer the time period, the less the effect of variations in output levels or quantities of the cost-allocation bases on the allocation of fixed costs. -9Actual costing and normal costing differ in their use of actual or budgeted indirect cost rates: | |Actual |Normal | | |Costing |Costing | |Direct-cost rates |Actual rates |Actual rates | |Indirect-cost rates |Actual rates |Budgeted rates |Each costing method uses the actual quantity of the direct-cost input and the actual quantity of the cost-allocation base. 4-10A house construction firm can use job cost information (a) to determine the profitability of individual jobs, (b) to assist in bidding on future jobs, and (c) to evaluate professionals who are in charge of managing individual jobs. 4-11The statement is false. In a normal costing system, the Manufacturing Overhead Control account will not, in general, equal the amounts in the Manufacturing Overhead Allocated account.The Manufacturing Overhead Control account aggregates the actual overhead costs incurred while Manufacturing Overhead Allocated allocates overhead costs to jobs on the basis of a budgeted rate times the actual quantity of the cost-allocation base. Underallocation or overallocation of indirect (overh ead) costs can arise because of (a) the Numerator reason––the actual overhead costs differ from the budgeted overhead costs, and (b) the Denominator reason––the actual quantity used of the allocation base differs from the budgeted quantity. 4-12Debit entries to Work-in-Process Control represent increases in work in process.Examples of debit entries under normal costing are (a) direct materials used (credit to Materials Control), (b) direct manufacturing labor billed to job (credit to Wages Payable Control), and (c) manufacturing overhead allocated to job (credit to Manufacturing Overhead Allocated). 4-13Alternative ways to make end-of-period adjustments to dispose of underallocated or overallocated overhead are as follows: (i)Proration based on the total amount of indirect costs allocated (before proration) in the ending balances of work in process, finished goods, and cost of goods sold. ii)Proration based on total ending balances (before proration) in w ork in process, finished goods, and cost of goods sold. iii) Year-end write-off to Cost of Goods Sold. iv) The adjusted allocation rate approach that restates all overhead entries using actual indirect cost rates rather than budgeted indirect cost rates. 4-14A company might use budgeted costs rather than actual costs to compute direct labor rates because it may be difficult to trace direct labor costs to jobs as they are completed (for example, because bonuses are only known at the end of the year). -15Modern technology of electronic data interchange (EDI) is helpful to managers because it ensures that a purchase order is transmitted quickly and accurately to suppliers with minimum paperwork and costs. 16. (10 min) Job order costing, process costing. a. Job costingl. Job costing b. Process costingm. Process costing c. Job costingn. Job costing d. Process costingo. Job costing e. Job costingp. Job costing f. Process costingq. Job costing g. Job costingr. Process costing h. Job costin g (but some process costing)s. Job costing i.Process costingt. Process costing j. Process costingu. Job costing k. Job costing 4-17(20 min. )Actual costing, normal costing, accounting for manufacturing overhead. 1. [pic]=[pic] =[pic]= 1. 80 or 180% [pic]=[pic] =[pic]= 1. 9 or 190% 2. Costs of Job 626 under actual and normal costing follow: ActualNormal CostingCosting Direct materials$ 40,000$ 40,000 Direct manufacturing labor costs30,00030,000 Manufacturing overhead costs $30,000 ( 1. 90; $30,000 ( 1. 80 57,000 54,000 Total manufacturing costs of Job 626$127,000$124,000 3. pic]=[pic] ( [pic] =$1,450,000 ( 1. 80 =$2,610,000 [pic]=[pic] – [pic] =$2,755,000 ( $2,610,000 = $145,000 There is no under- or overallocated overhead under actual costing because overhead is allocated under actual costing by multiplying actual manufacturing labor costs and the actual manufacturing overhead rate. This, of course equals the actual manufacturing overhead costs. All actual overhead costs are allocated to products. Hence, there is no under- or overallocated overhead. 4-18(20 -30 min. ) Job costing, normal and actual costing. 1. pic]=[pic] = [pic] =$50 per direct labor-hour [pic]=[pic] = [pic] =$40 per direct labor-hour These rates differ because both the numerator and the denominator in the two calculations are different—one based on budgeted numbers and the other based on actual numbers. |2a. |Laguna |Mission | | |Model |Model | | Normal costing | | | |Direct costs | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($50 ( 960; $50 ( 1,050) |48,000 |52,500 | |Total costs |$191,710 |$221,370 | |2b.Actual costing | | | |Direct costs | | | |Direct materials |$106,760 |$127,550 | |Direct labor |36,950 |41,320 | | |143,710 |168,870 | |Indirect costs | | | |Assembly support ($40 ( 960; $40 ( 1,050) |38,400 |42,000 | |Total costs |$182,110 |$210,870 | 3. Normal costing enables Am esbury to report a job cost as soon as the job is completed, assuming that both the direct materials and direct labor costs are known at the time of use. Once the 960 direct labor-hours are known for the Laguna Model (June 2011), Amesbury can compute the $191,710 cost figure using normal costing. Amesbury can use this information to manage the costs of the Laguna Model job as well as to bid on similar jobs later in the year. In contrast, Amesbury has to wait until the December 2011 year-end to compute the $182,110 cost of the Laguna Model using actual costing.Although not required, the following overview diagram summarizes Amesbury Construction’s job-costing system. [pic] 4-19(10 min. )Budgeted manufacturing overhead rate, allocated manufacturing overhead. 1. Budgeted manufacturing overhead rate = [pic] = [pic] = $24 per machine-hour |2. |Manufacturing |= |Actual |( |Budgeted manufacturing | | |overhead | |machine-hours | |overhead rate | | |allocated | | | | | = 170,000 ? $2 4 = $4,080,000 3.Since manufacturing overhead allocated is greater than the actual manufacturing overhead costs, Gammaro overallocated manufacturing overhead: Manufacturing overhead allocated$4,080,000 Actual manufacturing overhead costs 4,050,000 Overallocated manufacturing overhead$ 30,000 4-20(20-30 min. )Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the product costing system is [pic] Budgeted manufacturing overhead divided by allocation base: Machining overhead:[pic] = $36 per machine-hour Assembly overhead:[pic] = 180% of direct manuf. labor costs 2. Machining department, 2,000 hours ( $36$72,000 Assembly department, 180% ( $15,000 27,000 Total manufacturing overhead allocated to Job 494$99,000 3.MachiningAssembly Actual manufacturing overhead$2,100,000$ 3,700,000 Manufacturing overhead allocated, $36 ( 55,000 machine-hours1,980,000— 180% ( $2,200,000 — 3,960,000 Underallocated (Overallocated)$ 120,000$ (260,000) 4-21 (20(2 5 min. ) Job costing, consulting firm. 1. Budgeted indirect-cost rate for client support can be calculated as follows: Budgeted indirect-cost rate = $13,600,000 ? $5,312,500 = 256% of professional labor costs 2. At the budgeted revenues of $21,250,000 Taylor’s operating income of $2,337,500 equals 11% of revenues. Markup rate = $21,250,000 ? $5,312,500 = 400% of direct professional labor costs 3. Budgeted costsDirect costs: Director, $198 ( 4$ 792 Partner, $101 ( 171,717 Associate, $49 ( 422,058 Assistant, $36 ( 153 5,508$10,075 Indirect costs: Consulting support, 256% ( $10,075 25,792 Total costs$35,867 As calculated in requirement 2, the bid price to earn an 11% income-to-revenue margin is 400% of direct professional costs. Therefore, Taylor should bid 4 ( $10,075 = $40,300 for the Red Rooster job. Bid price to earn target operating income-to-revenue margin of 11% can also be calculated as follows: Let R = revenue to earn target income R – 0. 11R = $35,867 0. 89R = $ 35,867 R = $35,867 ? 0. 89 = $40,300 Or Direct costs $10,075 Indirect costs 25,792Operating income (0. 11 ( $40,300) 4,433 Bid price$40,300 4-22(15–20 min. )Time period used to compute indirect cost rates. 1. | |Quarter | | |1 |2 |3 |4 |Annual | |(1) Pools sold |700 |500 |150 |150 |1,500 | |(2) Direct manufacturing labor hours (0. 5 ( |350 |250 |75 |75 |750 | Row 1) | | | | | | |(3) Fixed manufacturing overhead costs |$10,500 |$10,500 |$10,500 |$10,500 |$42,000 | |(4) Budgeted fixed manufacturing overhead |$30 |$42 |$140 |$140 |$56 | |rate per direct manufacturing labor hour | | | | | | |($10,500 ( Row 2) | | | | | | | |Budgeted Costs Based on Quarterly | | |Manufacturing Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$ 1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufac turing overhead costs | 10,500 | 10,500 | |($42 ( 250 hours; $140 ? 5 hours) | | | |Total manufacturing costs |$21,250 |$13,725 | |Divided by pools manufactured each quarter | ? 500 | ? 150 | |Manufacturing cost per pool |$ 42. 50 |$ 91. 50 | 2. | |Budgeted Costs Based on Annual Manufacturing | | |Overhead Rate | | |2nd Quarter |3rd Quarter | |Direct material costs ($7. 0 ( 500 pools; 150 pools) |$ 3,750 |$1,125 | |Direct manufacturing labor costs |4,000 |1,200 | |($16 ( 250 hours; 75 hours) | | | |Variable manufacturing overhead costs |3,000 |900 | |($12 ( 250 hours; 75 hours) | | | |Fixed manufacturing overhead costs | 14,000 | 4,200 | |($56 ( 250 hours; 75 hours) | | | |Total manufacturing costs |$24,750 |$7,425 | |Divided by pools manufactured each quarter | ( 500 | ( 150 | |Manufacturing cost per pool |$ 49. 50 |$49. 50 | 3. | |2nd Quarter |3rd Quarter | |Prices based on quarterly budgeted manufacturing overhead rates calculated in |$55. 25 |$118. 5 | |requirement 1 | | | |($42. 50 ( 130%; $91. 50 ( 130%) | | | |Price based on annual budgeted manufacturing overhead rates calculated in |$64. 35 |$64. 35 | |requirement 2 | | | |($49. 50 ( 130%; $49. 50 ( 130%) | | |Splash should use the budgeted annual manufacturing overhead rate because capacity decisions are based on longer annual periods rather than quarterly periods. Prices should not vary based on quarterly fluctuations in production. Splash could vary prices based on market conditions and demand for its pools. In this case, Splash would charge higher prices in quarter 2 when demand for its pools is high. Pricing based on quarterly budgets would cause Splash to do the opposite—to decrease rather than increase prices! 4-23(10–15 min. ) Accounting for manufacturing overhead. 1. Budgeted manufacturing overhead rate= [pic] = $30 per machine-hour 2. Work-in-Process Control7,350,000 Manufacturing Overhead Allocated7,350,000 (245,000 machine-hours ( $30 per machine-hour = $7,350,000) 3. 7,350,000– $7,300,000 = $50,000 overallocated, an insignificant amount of actual manufacturing overhead costs $50,000 ? $7,300,000 = 0. 68%. Manufacturing Overhead Allocated7,350,000 Manufacturing Department Overhead Control7,300,000 Cost of Goods Sold50,000 4-24(35(45 min. ) Job costing, journal entries. Some instructors may also want to assign Exercise 4-25. It demonstrates the relationships of the general ledger to the underlying subsidiary ledgers and source documents. 1. An overview of the product costing system is: 2. & 3. This answer assumes COGS given of $4,020 does not include the writeoff of overallocated manufacturing overhead. |2. (1) Materials Control |800 | | | |Accounts Payable Control | |800 | | |(2) Work-in-Process Control |710 | | | |Materials Control | |710 | | |(3) Manufacturing Overhead Control |100 | | | |Materials Control | |100 | | |(4) Work-in-Process Control |1,300 | | | |Manufacturing Overhead Control |900 | | | |Wages Payable Control | |2,200 | | |(5) Manufacturing Overhead Control | 400 | | | |Accumulated Depreciation––buildings and | | | | |manufacturing equipment | |400 | | |(6) Manufacturing Overhead Control | 550 | | | |Miscellaneous accounts | |550 | | |(7) Work-in-Process Control |2,080 | | | |Manufacturing Overhead Allocated | |2,080 | | |(1. 60 ( $1,300 = $2,080) | | | | |(8) Finished Goods Control |4,120 | | | |Work-in-Process Control |4,120 | | |(9) Accounts Receivable Control (or Cash) |8,000 | | | |Revenues | |8,000 | | |(10) Cost of Goods Sold |4,020 | | | |Finished Goods Control | |4,020 | | |(11) Manufacturing Overhead Allocated |2,080 | | | |Manufacturing Overhead Control | |1,950 | | |Cost of Goods Sold | |130 | 3. |Materials Control | |Bal. /1/2011 |100 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control | |(3) Manufacturing Overhead Control (Materials |710 | |(Purchases) |800 |used) | | | | | |100 | |Bal. 12/31/2011 |90 | | | |Work-in-Process Control | |B al. /1/2011 |60 |(8) Finished Goods Control (Goods completed) | | |(2) Materials Control (Direct | | |4,120 | |materials) |710 | | | |(4) Wages Payable Control (Direct | | | | |manuf. labor) | | | | |(7) Manuf. Overhead Allocated |1,300 | | | | | | | | | |2,080 | | | |Bal. 2/31/2011 |30 | | | |Finished Goods Control | |Bal. 1/1/2011 |500 |(10) Cost of Goods Sold |4,020 | |(8) WIP Control | | | | |(Goods completed) |4,120 | | | |Bal. 12/31/2011 |600 | | | Cost of Goods Sold | |(10) Finished Goods Control (Goods | |(11) Manufacturing Overhead Allocated (Adjust | | |sold) |4,020 |for overallocation) | | | | | |130 | |Bal. 12/31/2011 |3,890 | | | |Manufacturing Overhead Control | | (3) Materials Control (Indirect materials)| |(11) To close |1,950 | |(4) Wages Payable Control (Indirect manuf. |100 | | | |labor) | | | | |(5) Accum. Deprn.Control (Depreciation) |900 | | | |(6) Accounts Payable Control | | | | |(Miscellaneous) |400 | | | | | | | | | |550 | | | |Bal. |0 | | | Manufacturing Overhead Allocated | |(11) To close |2,080 |(7) Work-in-Process Control (Manuf. overhead | | | | |allocated) |2,080 | | | |Bal. | 0 | 4-25(35 minutes) Journal entries, T-accounts, and source documents. 1. i. Direct Materials Control 124,000 Accounts Payable Control124,000 Source Document: Purchase Invoice, Receiving Report Subsidiary Ledger: Direct Materials Record, Accounts Payable ii. Work in Process Control a 122,000 Direct Materials Control122,000Source Document: Material Requisition Records, Job Cost Record Subsidiary Ledger: Direct Materials Record, Work-in-Process Inventory Records by Jobs iii. Work in Process Control80,000 Manufacturing Overhead Control54,500 Wages Payable Control134,500 Source Document: Labor Time Sheets, Job Cost Records Subsidiary Ledger:, Manufacturing Overhead Records, Employee Labor Records, Work-in-Process Inventory Records by Jobs iv. Manufacturing Overhead Control129,500 Salaries Payable Control 20,000 Accounts Payable Control 9,500 Accumulated Depreciation Control 30,000 Rent Payable Control 70,000 Source Document: Depreciation Schedule, Rent Schedule, Maintenance wages due, Invoices for miscellaneous factory overhead items Subsidiary Ledger: Manufacturing Overhead Records v.Work in Process Control200,000 Manufacturing Overhead Allocated200,000 ($80,000 [pic] $2. 50) Source Document: Labor Time Sheets, Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs vi. Finished Goods Control b387,000 Work in Process Control387,000 Source Document: Job Cost Record, Completed Job Cost Record Subsidiary Ledger: Work-in-Process Inventory Records by Jobs, Finished Goods Inventory Records by Jobs vii. Cost of Goods Sold c432,000 Finished Goods Control432,000 Source Document: Sales Invoice, Completed Job Cost Record Subsidiary Ledger: Finished Goods Inventory Records by Jobs viii. Manufacturing Overhead Allocated200,000Manufacturing Overhead Control ($129,500 + $54,500)184,000 Cost of Goods Sold 16,000 Source Document: Prior Journal Entries ix. Administrative Expenses 7,000 Marketing Expenses120,000 Salaries Payable Control30,000 Accounts Payable Control90,000 Accumulated Depreciation, Office Equipment 7,000 Source Document: Depreciation Schedule, Marketing Payroll Request, Invoice for Advertising, Sales Commission Schedule. Subsidiary Ledger: Employee Salary Records, Administration Cost Records, Marketing Cost Records. aMaterials used = [pic] + Purchases – [pic] [pic] b[pic] = [pic] + [pic] – [pic] [pic] cCost of goods sold = [pic] + [pic] – [pic] [pic] 2. T-accounts Direct Materials Control | |Bal. 1/1/2011 |9,000 |(2) Work-in-Process Control (Materials used) | | |(1) Accounts Payable Control (Purchases) | | |122,000 | | |124,000 | | | |Bal. 12/31/2011 |11,000 | | | Work-in-Process Control | |Bal. 1/1/2011 |6,000 |(6) Finished Goods Control (Cost of goods | | |(2) Materials Control | |manufactured) | | |(Direct materials used) |122,000 | |387,000 | |(3) Wages Payable Control (Direct manuf. labor)| | | | |(5) Manuf.Overhead Allocated |80,000 | | | | | | | | | |200,000 | | | |Bal. 12/31/2011 |21,000 | | | |Finished Goods Control | |Bal. 1/1/2011 |69,000 |(7) Cost of Goods Sold |432,000 | |(6) WIP Control | | | | |(Cost of goods manuf. ) |387,000 | | | |Bal. 2/31/2011 |24,000 | | | |Cost of Goods Sold | |(7) Finished Goods Control (Goods sold) | |(8) Manufacturing Overhead Allocated (Adjust | | | |432,000 |for overallocation) | | | | | |16,000 | | | | | | Manufacturing Overhead Control | |(3) Wages Payable Control | |(8) To close |184,000 | |(Indirect manuf. labor) |54,500 | | | |(4) Salaries Payable Control (Maintenance) | | | | |(4) Accounts Payable Control (Miscellaneous) |20,000 | | | |(4) Accum. Deprn.Control (Depreciation) | | | | |(4) Rent Payable Control (Rent) |9,500 | | | | | | | | | |30,000 | | | | | | | | | |70,000 | | | |Bal. |0 | | | |Manufacturing Overhead Allocated | |(8) To close |200,000 |(5) Work-in-Process Contr ol (Manuf. verhead | | | | |allocated) | | | | | |200,000 | | | |Bal. | 0 | 4-26(45 min. )Job costing, journal entries. Some instructors may wish to assign Problem 4-24. It demonstrates the relationships of journal entries, general ledger, subsidiary ledgers, and source documents. 1. An overview of the product-costing system is 2. Amounts in millions. (1) Materials Control |150 | | |Accounts Payable Control | |150 | |(2) Work-in-Process Control |145 | | |Materials Control | |145 | |(3) Manufacturing Department Overhead Control | 10 | | |Materials Control | |10 | |(4) Work-in-Process Control | 90 | | |Wages Payable Control | |90 | |(5) Manufacturing Department Overhead Control | 30 | | |Wages Payable Control | |30 | |(6) Manufacturing Department Overhead Control | 19 | | |Accumulated Depreciation | |19 | |(7) Manufacturing Department Overhead Control | 9 | | |Various liabilities | |9 | |(8) Work-in-Process Control | 63 | | |Manufacturing Overhead Allocated | |63 | |(9) Finished Goods Control |294 | | |Work-in-Process Control | |294 | |(10a)Cost of Goods Sold |292 | | |Finished Goods Control | |292 | |(10b) Accounts Receivable Control (or Cash ) |400 | | |Revenues | |400 | The posting of entries to T-accounts is as follows: |Materials Control | |Work-in-Process Control | |Bal 12 |(2) 145 | |Bal. |(9) 294 | | | | |(2) 145 | | | | | |(4) 90 | | | | | |(8) 63 | | |(1) 150 |(3) 10 | | | | |Bal. 7 | | | | | | | | | | | | | | |Bal. | | |Finished Goods Control | |Cost of Goods Sold | |Bal. 6 |(10a) 292 | |(10a) 292 | | |(9) 294 | | |(11) 5 | | |Bal. 8 | | | | | |Manufacturing Department | | |Overhead Control | |Manufacturing Overhead Allocated | |(3) 10 |(11) 68 | |(11) 63 |(8) 63 | |(5) 30 | | | | | |(6) 19 | | | | | |(7) 9 | | | | | Accounts Payable Control | |Wages Payable Control | | |(1) 150 | | |(4) 90 | | | | | |(5) 30 | |Accumulated Depreciation | |Various Liabilities | | |(6) 19 | | |(7) 9 | Accounts Receivable Control | |Revenues | |(10b) 400 | | | | (10b) 400 | | | | | | | The ending balance of Work-in-Process Control is $6. 3. (11) Manufacturing Overhead Allocated63 Cost of Goods Sold5 Manufacturing Department Overhead Control68 Entry posted to T-accounts in Requirement 2. 4-27(15 min. )Job costing, unit cost, ending work in progress. 1. Direct manufacturing labor rate per hour |$26 |   | |Manufacturing overhead cost allocated |$20 |   | |per manufacturing labor-hour | | | |   |Job M1 |Job M2 | |Direct manufacturing labor costs |$273,000 |$208,000 | |Direct manufacturing labor hours ($273,000[pic]$26; | 10,500 | 8,000 | |$208,000[pic]$26) | | | |Manufacturing overhead cost allocated (10,500 [pic] $20; |$210,000 |$160,000 | |8,000 [pic] $20) | | | | | | | |Job Costs May 2011 |Job M1 |Job M2 | |Direct materials |$ 78,000 |$ 51,000 | |Direct manufacturing labor | 273,000 | 208,000 | |Manufacturing overhead allocated | 210,000 | 160,000 | |Total costs |$561,000 |$419,000 | 2. |Number of pipes produced for Job M1 |1,100 |   | |Cost per pipe ($561,000 [pic]1,100) |$510 |   | 3. Finished Goods Control561,000 Work-in-Process Control 561,000 4.Rafael Company began May 2011 with no work-in-process inventory. During May, it started and finished M1. It also started M2, which is still in work-in-process inventory at the end of May. M2’s manufacturing costs up to this point, $419,000, remain as a debit balance in the Work-in-Process Inventory account at the end of May 2011. 4-28(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for professional labor=$59 per professional labor-hour Actual indirect cost rate = [pic]=$42 per professional labor-hour [pic] = [pic]=$55 per professional labor-hour Budgeted indirect cost rate = [pic]=$43 per professional labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$59 |$59 |$55 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Ra te |$42 |$43 |$43 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. |(a) |(b) |(c) | | Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct Costs |$59 ( 160 = $ 9,440 |$59 ( 160 = $ 9,440 |$55 ( 160 = $ 8,800 | |Indirect Costs |$42 ( 160 = 6,720 |$43 ( 160 = 6,880 |$43 ( 160 = 6,880 | |Total Job Costs |$16,160 |$16,320 |$15,680 | All three costing systems use the actual professional labor time of 160 hours. The budgeted 150 hours for the Pierre Enterprises audit job is not used in job costing. However, Chico may have used the 150 hour number in bidding for the audit. The actual costing figure of $16,160 is less than the normal costing figure of $16,320 because the actual indirect-cost rate ($42) is less than the budgeted indirect-cost rate ($43).The normal costing figure of $16,320 is more than the variation of normal costing (based on budgeted rates for direct costs) figure of $15,680, because the actual direct-cost rate ($59) is more than the budge ted direct-cost rate ($55). Although not required, the following overview diagram summarizes Chico’s job-costing system. [pic] 4-29(20(30 min. ) Job costing; actual, normal, and variation from normal costing. 1. Actual direct cost rate for architectural labor=$92 per architectural labor-hour Actual indirect cost rate = [pic]=$50 per architectural labor-hour [pic] = [pic]=$90 per architectural labor-hour Budgeted indirect cost rate = [pic]=$54 per architectural labor-hour |(a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct-Cost Rate |$92 |$92 |$90 | | |(Actual rate) |(Actual rate) |(Budgeted rate) | |Indirect-Cost Rate |$50 |$54 |$54 | | |(Actual rate) |(Budgeted rate) |(Budgeted rate) | |2. (a) |(b) |(c) | | |Actual |Normal |Variation of | | |Costing |Costing |Normal Costing | |Direct Costs |$92 ( 250 = $23,000 |$92 ( 250 = $23,000 |$90 ( 250 = $22,500 | |Indirect Costs |$50 ( 250 = 12,500 |$54 ( 250 = 13,500 |$54 ( 250 = 13,500 | |Total Job Costs |$35,500 |$36,500 |$36,000 | All three costing systems use the actual architectural labor time of 250 hours. The budgeted 275 hours for the Champ Tower job is not used in job costing. However, Braden Brothers may have used the budgeted number of hours in bidding for the job. 30. (30 min. ) Proration of overhead. [pic] = [pic] [pic] 2. Overhead allocated = 50% [pic] Actual direct manufacturing labor cost = 50% [pic] $228,000 = $114,000 |Underallocated |= |Actual |– |Allocated plant | | | |manufacturing | |manufacturing | |overhead costs | | | |overhead | |overhead costs | | | | = $117,000 – $114,000 = $3,000 Underallocated manufacturing overhead = $3,000 3a. All underallocated manufacturing overhead is written off to cost of goods sold. Both work in process (WIP) and finished goods inventory remain unchanged. |Account |Dec. 31, 2011 |Proration of $3,000 |Dec. 31, 2011 | | |Balance |Underallocated |Balance | | |(Before Proration) |Manuf.Overhead |(After Proration) | | |(1) |(2) |(3) = (1) + (2) | |WIP |$ 50,700 |$ 0 |$ 50,700 | |Finished Goods |245,050 |0 |245,050 | |Cost of Goods Sold | 549,250 | 3,000 | 552,250 | |Total |$845,000 |$3,000 |$848,000 | 3b. Underallocated manufacturing overhead prorated based on ending balances: |Account |Dec. 31, 2011 Account |Account |Proration of $3,000 |Dec. 1, 2011 Account | | |Balance |Balance as a |Underallocated |Balance | | |(Before Proration) |Percent of Total |Manuf. Overhead |(After Proration) | | |(1) |(2) = (1) ? $845,000 |(3) = (2)[pic]$3,000 |(4) = (1) + (3) | |WIP |$ 50,700 |0. 06 |0. 06 [pic] $3,000 = $ 180 |$ 50,880 | |Finished Goods |245,050 |0. 29 |0. 29 [pic] $3,000 = 870 |245,920 | |Cost of Goods Sold | 549,250 |0. 65 |0. 5 [pic] $3,000 = 1,950 | 551,200 | |Total |$845,000 |1. 00 |$3,000 |$848,000 | 3c. Underallocated manufacturing overhead prorated based on 2011 overhead in ending balances: |Account |Dec. 31, 2011 |Allocated Manuf. |Allocated Manuf. Overhead |Proration of $3,0 00 |Dec. 31, 2011 | | |Account |Overhead in |in |Underallocated |Account | | |Balance |Dec. 31, 2011 Balance |Dec. 31, 2011 |Manuf.Overhead |Balance | | |(Before Proration) |(Before Proration) |Balance as a |(4) = (3)[pic]$3,000 |(After Proration) | | |(1) |(2) |Percent of Total | |(5) = (1) + (4) | | | | |(3) = (2) ? $114,000 | | | |WIP |$ 50,700 |$ 10,260a |0. 09 |0. 09 [pic] $3,000 = $ 270 |$ 50,970 | |Finished Goods |245,050 |29,640b |0. 26 |0. 6 [pic] $3,000 = 780 |245,830 | |Cost of Goods Sold | 549,250 | 74,100c |0. 65 |0. 65 [pic] $3,000 = 1,950 | 551,200 | |Total | $845,000 |$114,000 |1. 00 | $3,000 | $848,000 | a,b,c Overhead allocated = Direct manuf. labor cost[pic]50% = $20,520; $59,280; $148,200[pic]50% 4. Writing off all of the underallocated manufacturing overhead to Cost of Goods Sold (CGS) is usually warranted when CGS is large relative to Work-in-Process and Finished Goods Inventory and the underallocated manufacturing overhead is immaterial. Both these conditions apply in this case.ROW should write off the $3,000 underallocated manufacturing overhead to Cost of Goods Sold Account. 4-31 (20(30 min)Job costing, accounting for manufacturing overhead, budgeted rates. 1. An overview of the job-costing system is: [pic] 2. Budgeted manufacturing overhead divided by allocation base: a. Machining Department: [pic]= $52 per machine-hour b. Finishing Department: [pic]= 194% of direct manufacturing labor costs 3. Machining Department overhead, $52 ( 130 machine-hours$6,760 Finishing Department overhead, 194% of $1,100 2,134 Total manufacturing overhead allocated$8,894 4. Total costs of Job 431: Direct costs: Direct materials––Machining Department$15,500 ––Finishing Department5,000Direct manufacturing labor—Machining Department400 —Finishing Department 1,100$22,000 Indirect costs: Machining Department overhead, $52 ( 130$ 6,760 Finishing Department overhead, 194% of $1,100 2,134 8,894 Total costs$30,894 The per-u nit product cost of Job 431 is $30,894 ? 400 units = $77. 235 per unit The point of this part is (a) to get the definitions straight and (b) to underscore that overhead is allocated by multiplying the actual amount of the allocation base by the budgeted rate. 5. MachiningFinishing Manufacturing overhead incurred (actual)$11,070,000$8,236,000 Manufacturing overhead allocated 210,000 hours ( $5210,920,000 94% of $4,400,000 8,536,000 Underallocated manufacturing overhead$ 150,000 Overallocated manufacturing overhead$ 300,000 Total overallocated overhead = $300,000 – $150,000 = $150,000 6. A homogeneous cost pool is one where all costs have the same or a similar cause-and-effect or benefits-received relationship with the cost-allocation base. Fasano likely assumes that all its manufacturing overhead cost items are not homogeneous. Specifically, those in the Machining Department have a cause-and-effect relationship with machine-hours, while those in the Finishing Department have a cause-and-effect relationship with direct manufacturing labor costs.Fasano believes that the benefits of using two cost pools (more accurate product costs and better ability to manage costs) exceeds the costs of implementing a more complex system. 4-32(15(20 min. ) Service industry, job costing, law firm. 1. [pic] 2. [pic]= [pic] =[pic] =$65 per professional labor-hour Note that the budgeted professional labor-hour direct-cost rate can also be calculated by dividing total budgeted professional labor costs of $2,600,000 ($104,000 per professional ( 25 professionals) by total budgeted professional labor-hours of 40,000 (1,600 hours per professional ( 25 professionals), $2,600,000 ( 40,000 = $65 per professional labor-hour. [pic][pic]= [pic] [pic] =[pic] =$55 per professional labor-hour |4. |Richardson |Punch | |Direct costs: | | | |Professional labor, $65 ( 100; $65 ( 150 |$ 6,500 |$ 9,750 | |Indirect costs: | | | |Legal support, $55 ( 100; $55 ( 150 |5,500 |8,250 | | |$12,000 |$18, 000 | 4-33(25–30 min. Service industry, job costing, two direct- and indirect-cost categories, law firm (continuation of 4-32). Although not required, the following overview diagram is helpful to understand Keating’s job-costing system. [pic] |1. |Professional |Professional | | |Partner Labor |Associate Labor | |Budgeted compensation per professional |$ 200,000 |$80,000 | |Divided by budgeted hours of billable | | | |time per professional |? 1,600 |? ,600 | |Budgeted direct-cost rate |$125 per hour* |$50 per hour†  | *Can also be calculated as [pic]= [pic]= [pic]=$125 † Can also be calculated as [pic]= [pic]= [pic]=$ 50 |2. |General |Secretarial | | |Support |Support | |Budgeted total costs |$1,800,000 |$400,000 | |Divided by budgeted quantity of allocation base |? 40,000 hours |? ,000 hours | |Budgeted indirect cost rate |$45 per hour |$50 per hour | |3. |Richardson |Punch | |Direct costs: | | | |Professional partners, | | | |$125 ( 60 hr. ; $125 ( 30 hr. |$7,500 |$3,750 | |Professional associates, | | | |$50 ( 40 hr. ; $50 ( 120 hr. 2,000 |6,000 | |Direct costs |$ 9,500 |$ 9,750 | |Indirect costs: | | | |General support, | | | |$45 ( 100 hr. ; $45 ( 150 hr. |4,500 |6,750 | |Secretarial support, | | | |$50 ( 60 hr. ; $50 ( 30 hr. 3,000 |1,500 | |Indirect costs |7,500 |8,250 | |Total costs |$17,000 |$18,000 | |4. |Richardson |Punch | |Single direct – Single indirect | | | |(from Problem 4-32) |$12,000 |$18,000 |Multiple direct – Multiple indirect | | | |(from requirement 3 of Problem 4-33) |17,000 |18,000 | |Difference |$ 5,000 |$ 0 | | |undercosted |no change | The Richardson and Punch jobs differ in their use of resources. The Richardson job has a mix of 60% partners and 40% associates, while Punch has a mix of 20% partners and 80% associates. Thus, the Richardson job is a relatively high user of the more costly partner-related resources (both direct partner costs and indirect partner secretarial support). The Pun ch job, on the other hand, has a mix of partner and associate-related hours (1  :  4) that exactly equals the mix of partner and associate hours for the firm as a whole. The refined-costing system in Problem 4-33 increases the reported cost in Problem 4-32 for the Richardson job by 41. % (from $12,000 to $17,000) while it happens to correctly cost the Punch job. 4-34(20(25 min. ) Proration of overhead. [pic] 2. [pic]=[pic] – [pic] =$4,900,000 – $4,500,000* =$400,000 *$60 ( 75,000 actual machine-hours = $4,500,000 a. Write-off to Cost of Goods Sold | |Dec. 31, 2011 |Write-off |Dec. 31, 2011 | | |Account |of $400,000 |Account | | |Balance |Underallocated |Balance | |Account |(Before Proration) |Manufacturing (After Proration) | |(1) |(2) |Overhead |(4) = (2) + (3) | | | |(3) | | | | | | | |Work in Process |$ 750,000 |$ 0 |$ 750,000 | |Finished Goods |1,250,000 |0 |1,250,000 | |Cost of Goods Sold |8,000,000 |400,000 |8,400,000

Beh 225 Final Project Essay Example

Beh 225 Final Project Essay Example Beh 225 Final Project Essay Beh 225 Final Project Essay Profile Report Final Project By Beth Lowery BEH 225 The person that I chose to interview for my profile report is my sister’s boyfriend Dan, he is 31 years old. I had him take the personality test first (Myers Briggs). I asked him if he had ever taken the Myers Briggs test before or any other personality tests and his response was no. It took him approximately 30 minutes to complete the test. His results were ESTJ, Extroverted 70%, Sensing 53. 13%, Thinking 55. 26%, and Judging 61. 29%. ESTJ is categorized as â€Å"administrator†, much in touch with the external environment and very responsible. I found more information on what ESTJ really means on the personality page web site and printed them out and gave them to Dan to further understand his results. On the website he was categorized as â€Å"The Guardian†. Here is a part from the ESTJ portrait: As an ESTJ, your primary mode of living is focused externally, where you deal with things rationally and logically. Your five senses in a literal, concrete fashion. ESTJ’s live in a world of facts and concrete needs. They live in the present, with their eye constantly scanning their personal environment to make that everything is running smoothly and systematically. They honor traditions and laws, and have a clear set of standards and beliefs. They expect the same of others, and have no patience or understanding of individuals who do not value these systems. They value competence and efficiency, and like to quick results for their efforts. ESTJ’s are take-charge people. They have a clear vision of the way that things should be, that they naturally step into leadership roles. They are self-confident and aggressive. They are extremely talented at devising systems and plans for action, and at being able to see what steps need to be taken to complete a specific task. They can sometimes be very demanding and critical, because they have such strongly held beliefs, and are likely to express themselves without reserve if they feel that someone isn’t meeting their standards. But at least their expressions can be taken at face-value, because the ESTJ is extremely straight-forward and honest (personalitypage). I asked Dan if he felt that his results were accurate. He said some of it he felt was accurate and some things were accurate. He said some of the accurate things that stuck out were that he likes taking charge and being involved in leadership roles. Then I asked him what experiences do you feel contributed most in the development of you personality? He seemed confused by the question and I had to repeat it a couple times. His best response that he could give me is that he grew up in a dysfunctional home. I did not ask any further questions pertaining to that answer because it was not important to this paper. In my results for the Myers Briggs test was ISFJ. I believe that this online test was not a very good one. I do not think that it would give very accurate results. The questions are not detailed enough and I think that the results in this test are assumptions. My results ISFJ stand for introverted, sensing, feeling, and judging. And I was categorized as â€Å"conservator†, desires to be of service and to minister to individual needs, and very loyal. I could say that I somewhat agree to my results. I believe that I like to help out people when they are in need when I can and I feel that I am loyal. In comparison with Dan results my highest percentage trait was introverted and Dan’s was extroverted. Then I asked Dan about his learning and memory process. I asked if he remembered information more accurately if he observes the behavior being performed, or does he prefer to read how the behavior is performed, and he was quick to respond that he likes to observe the behavior. Then I asked Dan if he prefers studying in a library, or at home where there are background noises and some distractions. This question turned out to be a humorous moment. I asked the question as I was waiting for a response he was into whatever was on the television and did not get a response. I had to get his attention again and re asks the question. I was pretty sure on what his response would be, he answered that he prefers to study in a library. My answers to these two questions would be that I prefer to observe behaviors rather than read them and I prefer to study in a quiet place like a library. I then asked Dan if he felt that he is self-monitoring in regards to his attitudes. Some of these questions seemed hard for him to answer. His response was that yes he thinks about what he says and thinks about his actions before acting upon them. I thought that it was a great answer. I was thinking about how I would respond and I thought I do the same thing as Dan’s answer. I think about what I am going to say before I do and think about my actions before I do them. Then I asked Dan what do you feel was the strongest influence on his attitudes. His response was that his environment heavily influences his attitudes, which is the same in my answer. I asked Dan what role do you feel that a person’s race, gender, ethnicity play when forming your personality and attitudes, he said that his attitude depends on the situation, the other person’s attitude and how they carry themselves. Race, gender, or ethnicity does not make a difference it’s their actions that make the difference, which I totally agree. I asked Dan if he feels that he is better at tasks when intrinsically motivated or extrinsically motivated. I had to explain the difference between intrinsically and extrinsically. His response was extrinsically, he feels that if he is offered incentives that he would perform the task more efficiently. I would have to agree if I was offered a raise or a bonus to complete a task rather than a â€Å"good job† I would perform the job better than an intrinsic motivation. In conclusion to this interview and its questions, I found that in the Myers Briggs test that Dan’s top percentage trait and my top percentage trait were different. Dan’s highest percentage trait was extroverted and mine was introverted. So I did some research to find the differences between the two. Extroverted people are in the more outgoing group of people. They are the â€Å"social butterflies† of our society. They are the ones who are more apt to greet people and just join into the group that has already formed. An extrovert loves to be around other people. In fact, they often thrive on it. Extroverts are also more likely to immerse themselves into the more fast paced jobs and other aspects of society. Slower jobs that take a long time to complete frustrate these types of people. They do not possess the patience to complete these tasks efficiently. They like a variety in their work with lots of change and lots of action. They do not mind being interrupted from their tasks by things such as a telephone call. Extroverts like to see the results of their jobs and enjoy seeing how other people do the same job. They are quick workers, but dislike jobs that are complicated. Extroverts are also very good communicators especially verbally. With this there are also some downfalls, though. They often will act or speak quickly without thinking. This can sometimes be a dangerous thing often getting them into trouble. They also learn how to do things much better through their verbal communication and hands-on learning. Introverts are the exact opposites of extroverts in many ways. They are the shyer, quieter people of the world. They often have trouble remembering names and/or faces of people they have met. They prefer to work alone lost in their own thought rather than working with other people on a project. Introverts are often seen as the â€Å"loners† of society. Introverts enjoy working on jobs that require a lot of thinking and that take long periods of time to complete. They are very detail oriented and think everything through thoroughly rather than making quick judgments about something. An introvert does not mind working on a single project for a long period of time and prefers to do so without any interruptions. They like for things to be quiet to aid in their concentration. They are also interested in the idea behind their job rather than how to do it. Introverted people are better communicators through writing and other non-verbal techniques. They like to take the time to think before they speak and act and writing gives them the time that they need. Introverts sometimes have trouble getting their ideas across to others effectively. They find it easier to learn things through reading about it rather than experiencing it. No matter which of these categories a person falls under, it is not a set stereotype. Many people carry attributes from both categories with varying degrees. A person labeled as one or the other does not need to hold true to the stereotype. Everyone is different. These are only the extremes on a wide spectrum of personality types and should be coupled with other factors to create a more accurate personality analysis (essortment). I felt that these differences between the two of are seen and noticed by our own observations of ourselves. I think that it was good that I found someone to interview that has different traits than I. References 2006. Retrieved November 12, 2009 from personalitypage. com/ESTJ. html Turtenwald,G. 2002. Retrieved November 14, 2009 from essortment. com/lifestyle/personalitytips_sbzd. htm

Free Essays on Employer Employee Relations

Employer-Employee Relations The employer employee relationship is one of the most common relationships in the legal system. There are many different important parts to this relationship, including how the relationship is started, laws protecting employees and employers, discrimination, and also how a relationship can be terminated. There are many different factors that play a role in the way employees and employers interact with each other, and in the next few chapters i will go into detail a little more and try to explain how this all takes place under our current legal system. A relationship between an employer and employee exists when one person, the employee, is hired to work under the direction and control of another person, the employer. The relationship usually starts with the employee filling out an application for employment. This is so the employer can get basic information such as, work history, education, name, address, activities, salary expected, and also personal references that can give the employer a little more background about you. In 1964 the Civil Rights Act was made which prohibits employers from discriminating against you because of sex, race, religion, or nationality. So questions involving those things are not allowed to be asked by the employer, whether it is in the application or verbally. The relationship is created by contract. It can either be in writing or oral, unless the contract is to last more then a year it has to be in writing to satisfy a state's statute of frauds. The contract can have any lawful terms that the e mployee or employer wish to include, such as time, pay, benefits, and also a description of the position which the employee will be assuming. Employers and employees alike have certain rights and can expect certain things from each other when a relationship is stared. Employers have the right to expect employees to have the skills that they state they have, They have the r... Free Essays on Employer Employee Relations Free Essays on Employer Employee Relations Employer-Employee Relations The employer employee relationship is one of the most common relationships in the legal system. There are many different important parts to this relationship, including how the relationship is started, laws protecting employees and employers, discrimination, and also how a relationship can be terminated. There are many different factors that play a role in the way employees and employers interact with each other, and in the next few chapters i will go into detail a little more and try to explain how this all takes place under our current legal system. A relationship between an employer and employee exists when one person, the employee, is hired to work under the direction and control of another person, the employer. The relationship usually starts with the employee filling out an application for employment. This is so the employer can get basic information such as, work history, education, name, address, activities, salary expected, and also personal references that can give the employer a little more background about you. In 1964 the Civil Rights Act was made which prohibits employers from discriminating against you because of sex, race, religion, or nationality. So questions involving those things are not allowed to be asked by the employer, whether it is in the application or verbally. The relationship is created by contract. It can either be in writing or oral, unless the contract is to last more then a year it has to be in writing to satisfy a state's statute of frauds. The contract can have any lawful terms that the e mployee or employer wish to include, such as time, pay, benefits, and also a description of the position which the employee will be assuming. Employers and employees alike have certain rights and can expect certain things from each other when a relationship is stared. Employers have the right to expect employees to have the skills that they state they have, They have the r...

Slumming It Essay Essay Example

Slumming It Essay Essay Example Slumming It Essay Essay Slumming It Essay Essay Through the documentary McCollum consistently expresses his pollens on Diehard and aims to solve the enigma that this slum is claimed to have a strong sense of community, high employment rate, little crime and a model for sustainable living. Kevin Mucosas opinions in the opening scenes of the film reinforce the audiences attitudes of poverty stricken, disease rife slums. He says When I think of a slum, the thing I think of is misery. And for people to say they are intensely happy, I don buy that. These relatable personal opinions and camera shots of McCollum experiencing the extremes of the slum give him a persona of a genuinely interested and honest investigator. This positions the audience to respect him and adds an air of credibility which encourages the audience to accept the information as reliable and encourages them to accept the views being promoted by Kevin McCollum. Juxtaposition is shown through the editing of camera shots which displays the negative and positive aspects o f Diehard. Camera shots of littered lands, crowded and fragile makeshift housing and children playing in sewage, gives us a powerful image that further strengthens the attitudes and ideologies the western world has with poverty stricken societies. This persuades the audience to feel empathy and arrow towards this poor and euthanized community. However through the construction of taking a positive approach and emphasizing the qualities of the slum, the audiences attitude is altered. Silencing Is used as information such as the high death rates in slums, depression and struggle that many people In the slum experience regularly is not included. Not knowing this Information, positions the audience to perceive the slum as a more positive place, as the positive features are focused on stronger. Conversations are had with the people who live In Dorval, we gain Information of personal experiences wealth the slum. Convincing statistics are given through the narration of McCollum, such as the high 85% employment rate of Dorval. Also through the visual shots of the communities utilizing space extremely well, the connections and Interaction between all the people In the slum and the long camera shots which emphasize the smiles, laughter and happiness had In the communal TTY, persuades us to change our Attlee we previously Ana AT ten slum. Film puts forward the view that underneath the unsanitary conditions, there are values overlooked that the western world can learn such as teamwork, social interaction, space management and the keys Tao happy life. The construction processes used in Slumming It were effective in conveying and persuading the audience of first world countries. Its purpose of exposing the audience to the knowledge of the true happiness and intelligent tools that can be learnt from poverty stricken societies was achieved. The documentary altered the audiences attitude and ideologies that people living in slums are not depressed, unmotivated and uneducated people as the film persuaded us that they are very content in the way in which they live focusing their values in happiness and life qualities. I chose this documentary as the ways in which other cultures live interests me. The knowledge of a identity other then my own and to learn the way in the way which they live and express their language to connect to the communities in which they live in, has altered my attitudes and ideologies not only towards the people living in slums like Diehard, but the western society and how much we lack qualities such as sustainable living and the happiness shared with social interaction in our own communities.

Weeping Woman 1883 by Vincent Van Gogh Essay Example | Topics and Well Written Essays - 1000 words

Weeping Woman 1883 by Vincent Van Gogh - Essay Example He grew up religiously due to the influence by his parents, as they were ministry leaders. Vincent had two brothers, Cor and Theo and three sisters Wil, Anna, and Elizabeth. During his early life, he did not give any consideration on concentration on artwork. In fact, he spent a quiet life without a niche and undeniable artistic professionalism. This paper provides a discussion on the â€Å"Weeping Woman 1883† by Vincent Van Gogh. He went through a sketchy educational array since 1870 and due his completion; Vincent got an employment at the Hague gallery governed by French artist (Wildenstein & Company 204). The French artist regulated all the artwork in their company led by Goupil. Goupil transferred Vincent Gogh from The Hague to London in 1875. He later moved to Paris. Owing to this relocation, he lost the desire to work as an artist although he loved and enjoyed his work. Vincent returned home and started theology classes. He was passionate and enthusiastic to proceed to C ouple programs; he failed in his exams. His personality, was composed of intelligence and multi-lingual speaker, he did not see the importance of considering Latin as the language to use in preaching to the poor (Wendy 34). He proceeded to a community that mined coal where he started his missionary work. In this coal mining community, he lived with hard working but poor common people where he developed his profession as a preacher. He gained a big interest for people who lived around him. This big interest influenced him to the artistic career, which was enveloping. Theo, his brother, pressured him to join the artistic word. He also had a big urge to leave the miners with something that was greatly required by human kind. Vincent Gogh underestimated his abilities having gone through only part of his training as an artist. His family pushed and encouraged him to clinch on and move forward as they provided financial support, something that helped Vincent become a master of the art (We ndy 59). At the age of twenty-seven years, Vincent Gogh fell in love with painting and artwork. This was after he got into the school of Beaux-Arts located in Brussels, Belgium and relocation to Amsterdam in a period of fall of winter. In 1882, he was fully devoted to painting where he lived frugally and studied the theory of color. At this stage, he created the Potato Eaters as a major work having been inspired by Peter Paul Reuben’s artwork. Vincent painted peasants in the rural landscapes by use of the dark earth tones. He incorporated impressionism, which involved vivid colors. Vincent adjusted his paintings to a style that made his work generate fame on to people he lived with (Wendy 94). This happened after he relocated to Paris. His fame projected as a result of using bold brushstrokes with thick application of paint on his art work. Vincent Gogh started a colony of artists composed of the most interactive and intelligent artists who had the passion for creating arts i n the most productive way. Formation of this group took place in Arles, in France. Artist like Gauguin joined him and created artwork like the sunflower. However, his successful progression in this period came in with mental disorders declining him some physical capabilities, an illness composed of epilepsy, delusions and psycho attacks that brought great turmoil to Vincent and his family. The effects of mental illness brought episodes like mutilation of his ear and offering it to prostitutes as well as, extensive threats to Gauguin (Wildenstein & Company 212). In the year 1883, he created the figure of a weeping woman, a paint that brought transition for Gogh and the inhabitants of the areas who were under the French laws. The paintings helped the natives to rediscovers the essence of tourism

Do William Morris' ideas, ideals, and influences in arts and crafts Essay

Do William Morris' ideas, ideals, and influences in arts and crafts have any relevance today - Essay Example The real origins of Victorian art revival is believed to have started in the late eighteenth century and when Morris came to the scene, the revival was already in motion and he was not the originator of it. In the post-Napoleonic period, there was unrest in the European air and the younger people lived in expectation of another revolution. Things were fairly unsettled when the Victorian revival was initiated. Morris wrote The Defence of Guinevere and other poems while painting frescoes for the Oxford Union. The pre-Raphaelite group and their company, Morris, Marshall, Faulkner & Co. brought revolution in designs, carpets, wall papers, furniture, tapestries etc. there was a complete revolution in public taste. Morris also wrote prose like the Life and Death of Jason, The Earthly Paradise, Volksunga Saga, political writings like Death Song, Chants for Socialists, The Pilgrims of Hope, Dream of John Ball, News from Nowhere. Later, he was more dedicated to Socialism and wrote Socialism, its growth and outcome, Manifesto of English Socialists, The Wood beyond the World, Well at the World’s End. â€Å"Beauty, which is what is meant by art, using the word in its widest sense, is, I contend, no mere accident to human life, which people can take or leave as they choose, but a positive necessity of life† said William Morris, The Beauty of Life, 1880 Considered to be the most creative artist Britain had ever produced he pervaded all the fields including weaving, embroidering, dyeing, calligraphy, translating, preserving architecture and even working as a businessman. His legacy has lived on after his death and his protà ©gà © Henry Dearle carried on his work influencing artists and designers with Morris’s ideals. Morris was supposed to have expressed the fear that his work would not leave any future impact. It was not so and has proved many times that the art and craft induced by Morris

Critical Analysis Essay Example | Topics and Well Written Essays - 1000 words - 4

Critical Analysis - Essay Example The purpose of writing such a text was basically to open minds and indicate that times have changed and that society has moved forward. What may have been unacceptable to people in the past, may not be criticized today. The prevalence of democracy and freedom of expression allows individuals to make decisions based on their own judgment, without having restrictions placed on social activities, events, or in this case, screening of movies. The writers’ style of writing is highly argumentative, where he presents various points in support of his idea that there should be freedom of media that should not, in any way, be restricted by control boards. The author displays confidence when he argues for his point of view. His style of writing can easily persuade readers into supporting what he has to say about this particular issue The text is written in a tone that is bridging on bringing about a revolution and is trying to broaden the horizons of the readers’ thoughts. This tone gains strength as the text progresses towards the end. For example, in the 14th paragraph, we can see the writer speak about how control boards should extend their control beyond playhouses and theaters, if they really want to suppress an issue that they have deep reservations about. This argument is taken a step further by the author in paragraph 15 where he cautions about being careful when imposing such restrictions on society. In paragraph 16, he also goes on to state how people should not miss out on an opportunity to speak out their views about what they think is right or wrong, because freedom of speech is now a very significant part of the society, and to a greater extent, the world we live in. In order to support his argument, the author has cited the example of â€Å"God and the Naked Nigger†, and the audiences’ favorable response to the play, despite the lack

Reading response papers Essay Example | Topics and Well Written Essays - 250 words - 3

Reading response papers - Essay Example ecting these matters; but I will endeavor to describe, in the best manner in my power, what I have myself seen; and imperfectly as I may succeed in the attempt, I am fully aware that the account will appear so wonderful as to be deemed scarcely worthy of credit; since even we who have seen these things with our own eyes, are yet so amazed as to be unable to comprehend their reality. But your Majesty may be assured that if there is any fault in my relation, either in regard to the present subject, or to any other matters of which I shall give your Majesty an account, it will arise from too great brevity rather than extravagance or prolixity in the details; and it seems to me but just to my Prince and Sovereign to declare the truth in the clearest manner, without saying anything that would detract from it, or add to it. Hernan Cortà ©s’ introduction to his description of the city of Temixtitlan is designed to arouse Charles V’s interest, and to impress the monarch with the great value of the territory which the conquistador has obtained for him. Cortà ©s’ is obviously under great need to justify his unilateral actions in Mexico and seeks to obtain the king’s sanction. His account of the treasure in the city, the marvelous architecture, the cornucopia of products available in the numerous markets, the magnificent temples, pleasure houses and palaces, the enviable water supply system, the refinement of the natives, his estimation of the extent of Moctezuma’s domain and Moctezuma’s elaborate lifestyle, are all couched in the most extravagant terms. It is difficult to believe Cortà ©s’ claim that his account is â€Å"the truth in the clearest manner.† The excessive length of his descriptions of everything, ranging from the produce available in the marketplace to the birds and animals in the pleasure houses, can definitely be considered to be examples of â€Å"prolixity.† Cortà ©s is evidently keen that Charles V perceives Temixtitlan to be superior to any city

Food Insecurity in Sub-Saharan Africa and implication to US National Essay

Food Insecurity in Sub-Saharan Africa and implication to US National Security - Essay Example In this regard, the Sub-Saharan Africa is the most hit by conflicts that can be associated with food insecurity. The conflicts that often emerge because of food insecurity tend to destroy local economies. As a result, there is forced migration, creation of refugee populations, emergent of diseases such as cholera and the collapse of social institutions. In Sub-Saharan Africa, food insecurity has contributed to civil wars, communal conflicts, and democratic breakdowns1. Where there is a conflict, other issues prop up, and they influence how people express their discontent with the lack of food security. Such factors are context specific and include demographic, social, political and economic factors. As a region that is still developing, the Sub-Saharan Africa relies on the Western countries for support to improve their institutions. In this regard, a major developed country that plays a key role in promoting social, political and economic development in Sub-Saharan Africa is the Unit ed States. However, as the problem of food insecurity continues to persist in the region, the United States finds itself involved in solving African conflicts2. As a result, it is plausible for food insecurity in Sub-Saharan Africa to have an implication on United States national security and the military respectively. In most Sub-Saharan Africa countries, food insecurity is a major issue and is often a result of scarce resources such as water and land. In the search for these scarce commodities, communal conflicts often emerge and can escalate to a civil war particular when the government supports one warring faction in the conflict. An example in this sense is the Darfur conflict that escalated into a civil war and displaced millions. Further, an increase in food prices creates conflict because, high food prices erode real income and the affected in extreme cases, are driven to drastic measures that include

Reading response papers Essay Example | Topics and Well Written Essays - 250 words - 3

Reading response papers - Essay Example ecting these matters; but I will endeavor to describe, in the best manner in my power, what I have myself seen; and imperfectly as I may succeed in the attempt, I am fully aware that the account will appear so wonderful as to be deemed scarcely worthy of credit; since even we who have seen these things with our own eyes, are yet so amazed as to be unable to comprehend their reality. But your Majesty may be assured that if there is any fault in my relation, either in regard to the present subject, or to any other matters of which I shall give your Majesty an account, it will arise from too great brevity rather than extravagance or prolixity in the details; and it seems to me but just to my Prince and Sovereign to declare the truth in the clearest manner, without saying anything that would detract from it, or add to it. Hernan Cortà ©s’ introduction to his description of the city of Temixtitlan is designed to arouse Charles V’s interest, and to impress the monarch with the great value of the territory which the conquistador has obtained for him. Cortà ©s’ is obviously under great need to justify his unilateral actions in Mexico and seeks to obtain the king’s sanction. His account of the treasure in the city, the marvelous architecture, the cornucopia of products available in the numerous markets, the magnificent temples, pleasure houses and palaces, the enviable water supply system, the refinement of the natives, his estimation of the extent of Moctezuma’s domain and Moctezuma’s elaborate lifestyle, are all couched in the most extravagant terms. It is difficult to believe Cortà ©s’ claim that his account is â€Å"the truth in the clearest manner.† The excessive length of his descriptions of everything, ranging from the produce available in the marketplace to the birds and animals in the pleasure houses, can definitely be considered to be examples of â€Å"prolixity.† Cortà ©s is evidently keen that Charles V perceives Temixtitlan to be superior to any city

Rabelais and Montaigne Essay Example | Topics and Well Written Essays - 1250 words

Rabelais and Montaigne - Essay Example This is especially so as they give credence to art in its natural state where a lot of description and opinion, but which seek to indulge into inquiry. Even so, to argue that renaissance writers were only interested in theory may be a misconception. This paper shall assess the above claims under the thesis statement: early renaissance writers and characters appreciated theoretical generalizations and pragmatic action in equal measure. To do so, this paper shall focus on selected readings of the above scholars in an attempt to prove this position. The paper will also offer a counter argument through the lens of an alternative interpretation especially where ambiguity leaves room for multiple understandings of the texts. An Analysis of Depictions of Pragmatic Action versus Theoretical Generalizations To begin with, Book 1, the introduction offers a bit of the author’s background. One may notice that the fact that he threw himself at the movement of the Renaissance (Rabelais and Raffel 5). He is depicted as having acquired both the Latin antiquity knowledge as well as the Greek forms of knowledge. Raffel writes, â€Å"Almost all the elements which are united in Rabelais’ style are known from the later Middle Ages (Preface page X). It is observable that since the author lived at the intersection of two historical periods, it was inevitable that he was affected by the mannerisms and beliefs of those times. It is also observable that Rabelais did not always write in the same fashion (Rabelais and Raffel 12). Analyses of chapters 52-58 reveal some perceptions of the renaissance writers and characters about religion and logic. There was a lot of attention given to theory. For example, Rabelais says, â€Å"If one of the gallants of ladies should say, let us drink, they would all drink.† This depicts a situation in which the society did not assess keenly how practically their actions could affect other things around them. For instance, Rabelais†™s work reveals in this chapter that the society perceived women as incapable of religious service. When the monk asks Gargantua what a good â€Å"a woman that is neither fair not good† serves, Gargantua replies that she should make a nun (Rabelais and Raffel 127). The monk agrees to this. One may observe that these renaissance characters depict religious principles were still important to the society. These show to theoretical approach to life. Besides, there is a lot of description of the abbey of the Thelemites, particularly in regard to how it was built. The author takes his time to describe the abbey, as was the common practice in romanticism. Rabelais’s says this of the abbey in chapter 52, â€Å"In the midst there was a wonderful scalier or winding stair, the entry whereof was without a house, in a vault or arch six fathom abroad.† He also engages in detailed description, a characteristic of theoretical life. he says in chapter 54, â€Å"Stay here, you lively, jovial, handsome, brisk, gay, witty, frolic, cheerful, merry, frisk, spruce, jocund, courteous, furtherer of trades, and in a word, all worthy gentle blades. This approach to life combines what one would call emerging pragmatism against a fading romanticism. Rabelais observes in what he termed a prophetical riddle, that â€Å"they will say that everyman should have his turn† (Rabelais and Raffel 137) to imply the births of human rights in the post renaissance period. He also continues with theoretical appro

Sasa Background Essay Example for Free

Sasa Background Essay Sasa Company has about 240 of retail sale shops and counters in Asia area. Otherwise, in Asia, there have six main markets in Hong Kong, Mainland, Singapore, Malaysia, Taiwan and Macau. Also Sasa Company hired around 4000 employees. It sells more about 600 brands products, include skin-care product, perfume, toiletry, hairlogist, body-care product and beauty nutrition product. t is very popular in Asia because in Sasa there have more choice to give customer to buy, sometimes Sasa also will agent some of the brand for only their company to sell out to attract more customers to buy their products. Sasa’s target customers include young female, lady and family(daily product),man, actually Sasa’s products are suitable for great majority people to use, most of the type for their product is skin-care product, it is useful for children, female and man so Sasa have a large target customers to make this company be more popular in these years. The position that we have selected in Sasa Company is buyer. Buyer is a very important position in a company, it decide what, which product the company will sell in the market so buyer must very clear about what the customers need in the market what type of product will attract more. After to confirm which type or which brand of the product the company should choose, buyer have to talk with the brand company about the authority of agency, include the price, the time-limit, etc.. So buyer must have a good connect skill with people and the sense of responsibility. There have a vacancy in Sasa company because this position’s requests are very high and lots companies are need this position mostly, most the company they have be deficient in buyers, because the candidate must have more experience in similar job in the past so just can handle this job well and truly, also the candidate must have a good language culture to contact with their brand company, have a nice social contact in the related trade.

Causes of Maori Health Inequalities and Policies for Change

Causes of Maori Health Inequalities and Policies for Change Managing Organizational Equality and Diversity Introduction For the past years, there had been a debate about the congruity in health between Maoris and non-Maoris in the colonial history of New Zealand. There are variations worldwide in the health of aboriginal people considering their historical, political, economic and social situations. An analytical review of the key literature concerning historical, social, economic and political processes will be discussed here. This led to the inequalities and incongruity in the Maori and non-Maori health conditions. [1] The health of the aboriginal people certainly affected by the invasion of the non native people which includes several components which are connected with changes related to socioeconomic and cultural differences, heathcare availability, life styles, inequality, and inevitable change in a specific environment and their mutual intercommunication. An example to this is the Maoris who were the native people of the New Zealand. Researchers states that there had been a considerable variation between the Maori and non Maori life span considering the health policies and health care designs as per the socioeconomic and values of the people not residing there. Presently, our focus will be in the health realities of the group namely Maori and resolve how these factors affected to the inequality and disparities in Maori and non-Maori health conditions. The New Zealand settlement: Polynesian Era The initial settlement of New Zealand took place around 1280 CE. It was found by the Polynesians as they were the ocean navigators and astronomers. The time from about 1280 to about 1450 is usually called the Moa hunter period. People became more settled, contented and less nomadic when they reached 18th century. They also developed several strategies to cook and cultivate and process food as well. Classical and indigenous Maori used to believe that having diseases means being punished or being cursed for leaving the group or tribe but later on the eventually found that the disease rooted from the family. Aside Phthisis, the chronic disorders like Tuberculosis and Leprosy were the common diseases found in colonizing Polynesians in that period. Isolating the diseased is the standard practice to save the patient and also the community from the contaminable disease. The New Zealand settlement: The Treaty of Waitangi 1000 years ago, Maori travelled through the Pacific Ocean and arrived to New Zeland from Polynesian. The communication between Maori and Europeans occurred in around 1800. In 1840 the Treaty of Waitangi the founding document of New Zealand and a formal agreement for British settlement with a assurance of protection of Maori interests was signed between British crown and some of the Maori leaders. It is through the treaty that Maori were going to have their unique rights as a native people of New Zealand. The treaty’s was assigned to save and preserve the well-being of all citizens and settlers and its health implications to the equity and participation of the people and the government.[2] Health Status of Maori The Effect of colonization on Maori Maori encountered a epidemiological transition because of the consequence of colonization on their diseases and death rates in which diseases of old age and lifestyle change infections as the primary cause of death. The Effect of European contact on Maori life expectancy Maori life expectancy at the era of Captain James Cook’s visits to New Zealand was greater than that in Britain between 1769 and 1777. The researches implied that Maori may have had a life expectancy at birth or more than compared to the people of Britain. After the communication with the European, however there was a considerable deterioration in Maori life expectancy. Maori peoplehad an estimated life expectancy of only 25 and 23 years respectively By 1891.[3] Population decline phase The population of Maori is estimated to be around eighty thousand in the beginnings of the 18th century having a population of about two thousand colonist. There was a large incursion of the intruders in 1958 after the signing of the treaty. After that, an increasing number of colonist found the two groups both numbering approximately equal number of fifty nine thousand. By 1901, the country’s demographics had exaggeratedly change with the population of settlers outnumbering the Maori. Musket warfare and The Effect of introduced diseases In the same era, warfare caused about 700 death per year but this is lesser compared to the deaths caused by secondary infections. Maoris weren’t resistant to acute infections although they were carrying chronic disorders, so newly introduced illness that were ordinary in Europe such as measles, whooping cough and mumps took a fast track among Maori. They influenced both elders and children with disappointing results. There had been a lot of reported deaths of Maori in the 19th century because of respiratory diseases specifically bronchitis along with tuberculosis. Loss of Maori land There was a displacement of large numbers of Maori because of the requisition of their lands in 1869s wars, British crown purchase and the greater demand and pressure over the government workers for selling Maori lands by using hook or crook process. Clarifying Health Disparities William’s basic cause model shows a conceptual process to show why inequities exist. It is useful in examining the part of the different factors in being mentioned above. Therefore, this will be used in showing possible reasons why Maori are influenced more by diseases more than their non Maori counterpart. [4] As from the above chart it can seen that a number of different elaborations have been suggested as a causative mechanisms for the inequalities in health between Maoris and non-Maoris. Broadly we can categorize these into genetic and non-genetic factors. Genetic factors It was recently suggested that these discovered differences are due to genetic factors. Genetic factors do not appear to have a major contribute in population and public health although it has a little contribution in health status. Non Genetic factors The non genetic elaborations regarding factors effecting Maori and non Maori heath can be classified into the following sections magnifying socioeconomic factors, lifestyle factors, political approach and access to health care, and inequalities.. Socioeconomic Factors Social Determinants of Health Factors like cultural, social and economic that influence health are usually reported as the Social determinants of health. The lifestyle and condition of people living and working directly affects their health ad life expectancy. [5] The Vicious Cycle of Disadvantage The above cycle shows that there is a well established link between poverty and poor health. People having lower socio economic status are more likely to have worse reported health higher rates of disability, morbidity and mortality because of different diseases and several injuries. And this happens to be the cause of having repetitive cycle that gives disadvantages in a lot of aspects of life including health. This cycle influenced the health of Maori in every aspect of their evolution. Level of income and its effect on health regains This is a very basic factor that defines the ease of the basic pre requisites for health. Several studies have shown increasing morbidity and mortality with increasing deprivation. However, lowering of Maori health status is only little explained by relative socioeconomic disadvantage and Maori mortality rates have been demonstrated to be consistently high even after control for social factors responsible. The table below shows an example of such difference and comparison. Smith and Pearce Data comparing social, life style and Disease associated factors accountable for the downfall of the health of Maori people (1974 to 1978) over non Maori Determinants factors affecting health status of Maori and non Maori males Difference between Maori and non Maori male mortality rates (%) Socioeconomic factors 20 Life style factors Smoking 15 Alcohol 10 Obesity 05 Accidents 17 Diseases associated factors 35 Life Style factors The table above shows that different life style factors like smoking and engaging to alcohol can also be one of the mechanisms on the socio economic factors that influence health status. However, when interpreting, it is necessary to consider the extent to which different life style may account for differences in health status of Mauri and non-Maori people. As for example the recent national surveys have shown the fallowing resultspresented in the form of a table given below. Concerned people class In (%) Rate of smoking Obesity Hypertension Maori Men 53 47 46 Women 53 39 50 Non Maori Men 20 17 43 Women 20 21 38 Nonetheless, there also other factors like, gender oriented, political, psychological and environmental factors equally participate in the decreasing health of Maori and non-Maori as can be seen from the chart below. Political approach to Maori and non-Maori Health Access to the Health Care According to the hon, Annette King(Minister of Health), the developments in Maori ealth status are important and that Maori on the average have the least health profile of any group in New Zealand. The government has addressed the focus of giving importance to Maori to Maori health gain and improvement by recognizing a need to decrease and eventually eliminate health inequalities that does not affect Maori positively.[6] [7] As written in the bar graph above, researchers suggest that a particular proportion of the excess mortality among Maoris community from diseases for which effective health care is available showing differences in access to health care. Various researches showed that a large number of Maori adults have problems in having important care in their local area, as compared with of non-Maoris. Maoris were twice as non-Maoris in terms of not having much of health care in the past year due to the cost of such care. Shown from the table below, in a whole range of perspective, the ratio of high income to low income households we can say that the profit inequalities are increasing. Discrimination Health inequalities Professor Blakely states that while in New Zealand rates are good considering different aspects of everyday life, social injustice is killing people on a large scale, health inequalities within the ethnic groups remain large and those between socioeconomic groups and regions are the same with those of other developed countries. Maori health inequalities Even though overall hospital discharges maori rates continue to be about twice as higher than non-Maori. There has been a tenacious addition in life expectancy among Maoris since the 1950s, but recent results states that a wide range between Maoris and non-Maoris. For example from the table below, we can get relevant information and compare the maori and non-Maori life expectancies in specific years. Life expectancy at birth Maori Non Maori Male Female Male Female 1986 1984 64.6 69.6 70.9 77.2 1996 1999 65.8 71.0 75.7 80.8 Pacific health inequalities The techniques and rules for Pacific Health promotion is traditionally inappropriate approach to specific people. The programs that should be introduced are those that doesn’t take for granted the social and cultural contexts of the people if we don’t suppose to be targeting the failure. There had been evidences that prove that culturally interventions improved. The evidence says that there were the times when the pacific health condition was even worse than the Maori health status as shown in the table below. We can see the information as shown above by Craig et al, 2007. It obviously shows us the picture of increased rate ratios of respiratory disorders for particular people. Similarly the chart below shows the focus on the hospitalization rates in a particular year and thereby signifying the deranged health condition of the pacific people in some phases in the past. Asian health inequalities Dr. Kawshi De Silva, the chairperson of the asian health Foundation says the policy would be void for the health of Asian people in New Zealand if there are no proper remarks to consider or manipulate Asian people when having a study or postulating policy. Asian health seem to have a little part in the health system outside the control of reference for the majority organizations providing public and personal health services. With the particular issues to Asian migrants, they also have to catch up with the problems being encountered from low paid work or long term employment..[8] A changing trend towards the Health for All The New Zealand’s national health care system was built with its objectives to provide free or low cost medical care to be delivered by the professionals. To deliver such primary and secondary healthcare and following steps were further tackled, (1) the era of Maori health care provider services and (2) the introduction of cultural safety education (3) DHB initiatives. Maori Health Care Providers and DHB Initiatives The provision of services and organizations and clubs that particularly contain Maori people and who can be exercised to acquire skills that will give them chance to serve their community in a good, disciplined and planned manner. The employment of basically Maori staff that is more likely to have access to Maori consumers in their communities, and active inclusion of the community in the planning and delivery of services. To develop the quality of result the number of Maori health providers increased in 2004. But these providers have encountered a number of trials in terms of lack of good primary health data. Also due to the Maori providers service primarily with families with high levels of need in terms of health services, addition on the costs are expected if health gains are to be achieved, and funders must take this situation into account.[9] Cultural Safety Education The idea or the concept of cultural safety depends on how it is being recognized, respected, and acknowledged considering the rights, customs and traditions of others. Encountering the practice of cultural safety, they should relate to other person in such a way that the person feels at ease or without restrictions in terms of their culture differences like values and customs. They felt they needed to develop the cultural safety because the Maori people weren’t able to ask for help in terms of care from the monoculture nonresident personnel’s clinic where they found it very hard to relate, adjust and communicate about what they feel and what they believe about their health and illness, death and dying, bodily modesty and gender roles. It was developed with a goal to develop health esults for Maori who were lagging behind in terms of health gains as compared to non Maori. The cultural safety in nursing now carries a broader and critical sense and meaning for health professionals in not only developing the health of Maori but also fro the training of health professionals for a better nursing for all. It brings critical awareness and concerns in terms of social and economic sector as well as varied cultiure. Through the development of the system in Maori service, they have also put emphasis on improving Maoris’ access to mainstream services. This also serves as an educational blueprint built to mutually understand the relationships between health professionals and those they serve. The initiative has been taught in nursing and midwifery programs since 1992 and it is now a requirement for nursing and midwifery registration examinations in New Zealand.[10] CONCLUSIONS To conclude, there are a lot of injustice that led to sufferings and inequalities in health between Maoris and non-Maoris have been reported for an entire period of the colonial history of New Zealand. On the other hand, there are also improvements but still it is not enough to fill the gap. It is suggested to have approaches to cope up with this. [11] The recent health programs and policies or rules are built to enhance health care access and the starting of cultural safety along with the DHB initiatives are taking a multi cultural approach that guides both the development of Maori provider services and the development of mainstream services through provision of culturally safe care. The strength behind the recent initiatives described here came from the poor health status of the native people of the New Zealand and their clear approach for developed health services. Maori provider organizations and cultural safety education and DHB initiatives are examples that have joined forces recently to vanquish the not only to upcoming government policies that have been presented to promote the health conditions of indigenous peoples but also to each and every healthcare professionals to be open minded and open for a change so that they will be able to adjust their personality or perception for the greater good that everyone expects to follow. Bibliography References from www.google.com Ellison-Loschmann, L., Pearce, N. (2006, April). APHA. Promoting public health research, policy practice and education: Improving access to healthcare among new Zealand maori population. Am J Public Health, 96(4), 612-617. doi:10.2105/AJPH.2005.070680 Maori culture.Wikipedia Pool, I.(2012, July). Death rates and life expectancies: Effects of colonisation on maori. The encyclopedia of New Zealand. Retrieved from http://www.teara.govt.nz/en/death-rates-and-life-expectancy/page-4 Lloyd, D.,Newell, S. Dietrich, C. U.(2004). Health inequalities: A review of the literature. Southern cross university. [emailprotected] Nursing Council of New Zealand. (2011). Guidelines for cultural safety, the treaty of Waitangi, and maori health in nursing education and practice. Wellington 6011. ISBN 978-0-908662-38-8 Story ethnic inequalities. The encyclopedia of New Zealand. Retrieved from http://www.teara.govt.nz/en/graph/29611/mortality-rates-for-males-by-ethnicity Public health association of NZ. (2008, Oct). PHA NEWS, 9(4). Retrieved from http://journal.nzma.org.nz/journal/121-1281/3235/ Robjcarr.(2012, August). Williams basic cause model: Equity and Inequalities in New Zealand health. Retrieved from http://robjcarr.wordpress.com/page/2/ Online Internet Articles. [1]RazasHumanas: Los alawa y los indegenasaustralianos.Retrieved from http://petalofucsia.blogia.com/temas/razas-humanas.php [2] Ellison-Loschmann, L., Pearce, N. (2006, April). APHA. Promoting public health research, policy practice and education: Improving access to healthcare among new Zealand maori population. Am J Public Health, 96(4), 612-617. doi:10.2105/AJPH.2005.070680 [3] Pool, I.(2012, July). Death rates and life expectancies: Effects of colonisation on maori. The encyclopedia of New Zealand. Retrieved from http://www.teara.govt.nz/en/death-rates-and-life-expectancy/page-4 [4]Robjcarr.(2012, August). Williams basic cause model: Equity and Inequalities in New Zealand health. Retrieved from http://robjcarr.wordpress.com/page/2/ [5]Lloyd, D.,Newell, S. Dietrich, C. U.(2004). Health inequalities: A review of the literature. Southern cross university. [emailprotected] [6] Nursing Council of New Zealand. (2011). Guidelines for cultural safety, the treaty of Waitangi, and maori health in nursing education and practice. Wellington 6011. ISBN 978-0-908662-38-8 [7] Story ethnic inequalities. The encyclopedia of New Zealand. Retrieved from http://www.teara.govt.nz/en/graph/29611/mortality-rates-for-males-by-ethnicity [8] Public health association of NZ. (2008, Oct). PHA NEWS, 9(4). Retrieved from http://journal.nzma.org.nz/journal/121-1281/3235/ [9] Ellison-Loschmann, L., Pearce, N. (2006, April). APHA. Promoting public health research, policy practice and education: Improving access to healthcare among new Zealand maori population. Am J Public Health, 96(4), 612-617. doi:10.2105/AJPH.2005.070680 [10] Nursing Council of New Zealand. (2011). Guidelines for cultural safety, the treaty of Waitangi, and maori health in nursing education and practice. Wellington 6011. ISBN 978-0-908662-38-8 [11] Maori culture. Maori culture listening. Retrieved from http://www.whakatane.info/activities/maori-culture