Nike’s CSR challenge Essay

It can be seen from the passage that Nike’s Asian factories audited hundreds of factories in 2003 and 2004 and found cases of abusive treatment in more than a quarter of its South Asian plants.And in 2005 Nike returned to report its social and environmental practices. It said that staffs and employees work in a poor environment .Between 25% to 50% of its employees and staffs in the region restrict access to toilets and drinking water during the workday. Besides , a lot of staffs have to work for extra hours per week and wage level is lower than other industries. These kind of social and environment issues not only happen in Nike ,but also in many other industries. However , Nike start to report the detail of all its factories and in fact Nike devote more to improving conditions than its competitors. New method to solve CSR problems are needed. Nike come out a new realization. This new realization lead to a new strategy,which involves the company engaging labor ministries, civi l society ,to establish companies’ standards of social and environmental performance. Nike have realized that the responsibility of one is to work towards the accountability of all. The strategy is that instead of the closed system , company will establish an open system. Nike also realize that the company’s future depends on the way customers, suppliers, investors and others relate to it. Leadership is another challenge that Nike is facing. Traditional leadership make the manager only do their duty, but not thinking about other fact. New Corporate leadership require managers be ‘leaders beyond borders’,which means they should reach across such borders to engage others in dialogue and action to address. In addition ,Nike should consider wider issues of trade flows, governance, media, financial markets and politics,if it wants to survive in new open system. Nike’s efforts will be meaningless if Nike do not make changes in financial markets Case Questions Q1: In referring to the opening profile and the closing case for this chapter, discuss the challenges regarding corporate social responsibility that companies in the apparel industry face in its supply chains around the  world? Answer: There have been cases reported abusive treatments in more than a quarter of its South Asian plants. Another report is that 25%-50% of factories in the region restrict access to toilets and drinking water during the workday. The same percentage that was reported also applied to factories denying workers at least one day off of the seven days they already work.Nike’s CSR Challenge highlighted that difficulty of bring wholesale to change to a company that isn’t centralized. Instead the challenge is now to reform the way business is done. Leadership was traditionally seen as guiding employees towards the goal of the company. What is needed is a more open form of leadership that calls for collaboration among mutually parties in order to solve systemic problems.The challenges are too reshape the signals being given out by its supply chains group to itself and its competitors. So that the companies can operate in a sustainable and just way, which is also financially viable Q2: Discuss the meaning and implications of the statement by a Nike representative thatâ€Å"consumers are not rewarding us for investments in improved social performance in supply chains.† Answer: Nike start to create a positive environment and change system for upgrading.As a result ,Nike will attract more consumers and bring feedback from consumers. This will help Nike continue going forwards. Q3: What does it mean to have an industry open-systems approach to social responsibility?What parties are involved? Who are the stakeholders? Answer: It depends on the way consumers , suppliers ,investors and other related to it. It means all the groups of company need to consider social and environment problems.The open system involve labor ministries, civil society and competitors.The stakeholders are customers, suppliers, investors, and others relate to it. Q4: What is meant by â€Å"leadership beyond borders†? Answer: It means people who can see across borders created by others,such as the borders of their jobs,and reach across such borders to engage others in dialogue and action to address systemic problems. Q5: Is it possible to have â€Å"a compatibility of profits with people and planet†? Whose responsibility is it to achieve that state? Answer: Yes ,it is possible. Companies’ first aim is profit. Through making profit a company can survive .However ,at the same time ,company should take care of their staffs and employees,or they will fail to make the profit. In addition ,environment is also very important. Company should protect the environment as well as making profit.Environment should not be neglected. People, environment and profit should be balanced.It’s all consumers, suppliers and investors,and employees responsibility to achieve that state. Conclusion: This case talks about CSR challenges that Nike are facing. The fact is not only Nike ,but also other industries are facing these challenges. However,Nike devotes itself to making a new strategy. It makes a positive environment. Besides, leadership is also a challenge for Nike and other industries. Companies should focus on â€Å"leadership beyond borders†, which means management is expected to beyond borders created by others such as the borders of their job, and reach across such borders to engage others in dialogue and action to address systemic problems. In a word ,environment, profit and human should be balanced.

Nineteen Eighty-four and People Essay

Imagine living in a world where politics are everything and all forms of individuality and personal identities are shattered. A world where everybody is stripped of their rights to talk, act, think, or even form their own opinions, simply because they do not agree with the government’s beliefs. These aspects are just a few of the examples of things dictators would have control over in a totalitarianism form of government. Aggressive leaders such as Hitler and Joseph Stalin are examples of such dictators. They used their power for terror and murder, and their motive is simply to maximize their own personal power. George Orwell had witnessed World War II, the fall of Hitler and Stalin’s dictatorships, and the fatal outcomes that have come from these governments. To warn future generations of the harsh effects of totalitarianism governments, he wrote the book Nineteen Eighty-Four. Published in 1946, Nineteen Eighty-Four describes life in a totalitarianism form of government, following the main character, Winston Smith, as he takes risks in discovering how he believes life should truly be. Literary critic Irving Howe states, â€Å"Were it possible, in the world of 1984, to show human character in anything resembling genuine freedom†¦ it would not be the world of 1984† (62). In Orwell’s Nineteen Eighty-Four, the government uses its power to suppress individuality among the people. To begin, the author shows how the government abolishes individuality through the use of mind control. First of all, the creation of Newspeak restricts the individual from saying things that he/she wishes to say. More specifically, the task of the Party’s philologists is to regulate the vocabulary and language of Oceania to ultimately be able to control the actions and behaviors of the people. Literary critic Stephen Ingle argues, â€Å"The more vocabulary contracts, the more the Party will be able to control behavior† (124). Since the Party has complete control over how the people can talk and what they are allowed to say, they ultimately have the power to control how they act. Through Newspeak, thoughtcrime will become impossible due to the fact that there will be no terms in which to express it. Furthermore, the Party asserts its control over the mind through doublethink. To begin, doublethink is an example of a thought process in which one simultaneously holds two contradictory beliefs while accepting both of them. For example, while in the Ministry of Love, O’Brien uses doublethink to make Winston believe that he can float. Winston says, â€Å"If he thinks he floats off the floor and I simultaneously think I see him do it, then it happens† (Orwell 278). O’Brien cannot float, however through the use of doublethink Winston can say that it does happen. Moreover, the Party also uses thoughtcrime to regulate the people’s thoughts, speech, actions, and feelings towards the government. The Thought Police use psychology and surveillance such as hidden telescreens to discover cases of thoughtcrime and misbehavior. For instance, a telescreen hidden behind a picture on the wall in Winston and Julia’s secret hideout is the reason they are caught in their illegal love affair. Winston describes, â€Å"Thoughtcrime does not entail death: Thoughtcrime IS death† (Orwell 27). Winston is saying that death is definite if one thinks badly about the government or disapproves of the government’s actions. Thus, due to telescreens, people are forced to keep an expression of optimism at all times; because any other emotion will be considered treason (Ingle 127). Consequently, individuality among the people is destroyed through mind control. In addition to mind control, Orwell also illustrates how the government strips the people of their personal identities though their control over reality. To begin, the party uses its power over Oceania’s history to eliminate all records of the past in order to create a future entirely dedicated to politics. Winston states, â€Å"History has stopped. Nothing exists except an endless present in which the Party is always right. I know, of course, that the past is falsified, but it would never be possible for me to prove it† (Orwell 155). The Party has complete control over the history of Oceania, and they choose to delete any and all traces of the past, such as memories. Additionally, the Party uses their control over memories to minimize individuality in the people of Oceania. More specifically, the Party seeks to control the memory of the people because without memory, they cannot remember the past. They remove all documents and records of the past through their memory holes. It is one’s memories that keep the past existing and that shape their lives (Ingle 123). The Party succeeds in abolishing the past by restricting the memories of the people. Moreover, the government reduces individuality with their perceptions of logic. In Oceania, whatever the Party says is correct is correct. If one does not agree with what the Party says, he/she is considered insane; a flaw in the system. To explain, when Winston is taken to the Ministry of Love, they torture him-physically and emotionally to make him accept the logic of the Party. Powerful party member O’Brien explains to Winston that their logic is correct, regardless of what Winston knows is right. O’Brien implores, â€Å"Sometimes they are five. Sometimes they are three. Sometimes they are all of them at once. You must try harder. It is not easy to become sane† (Orwell 207). O’Brien is saying that the government has the ability to alter aspects of their lives that Winston knows are the real thing; however he has no choice but to accept them. He is considered â€Å"insane† because he knows what is right and what is wrong and is hesitant to believe that the Party’s logic is true. Noted critic Stephen Ingle implies, â€Å"Winston conjectures that in the end the Party would declare that two plus two made five and the individual would be required to believe it† (122). In the future, there will be no other types of logic other that what the Party deems to be true. Thus, the government uses its power to control all aspects of reality for the people of Oceania. Equally important to mind control and reality, Orwell also shows how the government’s control over the people’s emotions suppresses their individuality. To begin, the Party extinguishes all forms of pure love among the people. More specifically, if two people wish to get married, they must be approved. If they wish to marry out of love and affection, they will be denied. In the eyes of the Party, marriage must be handled like business-only to produce offspring that will be loyal to them. Winston implores, â€Å"But you could not have pure love or pure lust nowadays. No emotion was pure, because everything was mixed up with fear and hatred† (Orwell 105). Every aspect of the people’s lives in Oceania is robotic and systematic, there are no true emotions. Similarly to the Party’s control over love, they also control sex between the people. To explain, the Party believes that there should not be any pleasure from sex; it should only be used in order to reproduce. The people who are faithful to the party transform their sexual energy into political hysteria (Howe 65). All of their energy goes towards the Two Minutes Hate and their hatred for Big Brother in order to bring some form of unity amongst them. Furthermore, the Party also uses emotional torture to abolish individuality. To justify, when Winston is in the Ministry of Love, he endures not only physical torture but psychological torture as well. He says, â€Å"In the end the nagging voices broke him down more completely than the boats and fists of the guards† (Orwell 200). The emotional torture from the questioning Winston undergoes wears him down and makes him into a mouth that simply utters what he believes they want to hear. The questioners transform him into something that is not even human anymore- merely just a robot. Literary expert Stephen Ingle argues that â€Å"the right and capacity to form one’s own judgment on external events†¦a full emotional life, a private world into which one could retire: those were the bastions of identity which Winston Smith sought to defend† (127). Winston is the last individual with knowledge of things outside of what the Party believes to be moral, and eventually he is stripped from that title and made into one of the other brain-washed citizens of Oceania. Consequently, the Party uses emotional torture to suppress individuality among the people. Hence, the government in Orwell’s Nineteen Eighty-Four has been proven to use their power to strip the citizens of their individuality. For instance, the Party uses their control to take over the minds of the people and restrict what they can/cannot say or do. Also, they have the power to control all records of the past, memories, and the logic they have placed in their society. If that is not enough, the Party also controls their emotions, regulates sex, and forces emotional torture among them to force their logic into their brains. Orwell is â€Å"trying to present the kind of world in which individuality has become obsolete and personality a crime† (Howe 62). Ultimately, if a society allows a dictatorship in which one person or a group of people have all the power over the citizens, the society will transform into an individualized group of robots.

Snapshot of a Television Programme

The Usurper La Usurpadora (translated: The Usurper) is a Mexican romantic drama telenovela produced by Salvador Mejia Alejandre and originally broadcast on Televisa in 1998. It starred Gabriela Spanic and Fernando Colunga. This was one of the last telenovelas to feature Libertad Lamarque, who here portrayed the character of Abuela Piedad Bracho.The action:The show's premise revolves around a pair of twin sisters, Paola and Paulina, who were separated at birth, and as adults the younger sister is forced to act as a â€Å"replacement† for her wealthier elder sister who wants to leave her family for selfish reasons. Paulina is a good young woman who lives in poverty. Paola is an evil stepmother of two who is married to a wealthy man named Carlos Daniel Bracho. When the twins cross paths by chance, Paola blackmails Paulina to take Paola's place in the Bracho home while she takes a year-long vacation with her lover.Abandoned by her fiance Osvaldo and following the death of her sick mother, Paulina submits to Paola's plan. Paulina has to adapt to a family that is beyond her social standing and cope with various family members who have long borne ill-will to the nasty Paola. During this time, Paulina is shocked to discover how Paola has treated her family and works hard to restore peace. Carlos Daniel is suspicious of â€Å"Paola†Ã¢â‚¬Ëœs sudden character change, but eventually comes to love her. Paulina too falls for him. Many other problems occur during this time, mostly with Paulina having to deal with scorned lovers of Paola.Right before the one-year mark passes, the truth comes out prematurely when Luciano, who knew about the switch, reveals it to Carlos Daniel and his family. Paulina sneaks out of the Bracho home soon after. Carlos Daniel's son Carlitos runs away from home to search for her, and is involved in an accident that erases his memory. He is taken into the care of two old sisters named Chavela and Senobia, while the majority of the Bracho family wrongly suspect that he has been kidnapped by Paulina. Paola returns to the Bracho home, unaware that the entire family knows about the switch and suspect her of â€Å"conspiring† with Paulina to kidnap Carlitos.She eventually learns the truth from a servant, and decides to leave with another lover of hers named Douglas Maldonado. Elsewhere, Paulina, who had been working as a caretaker for an old woman, learns from a newspaper that Carlitos is missing and decides to return to the Bracho home. Paulina returns, missing Paola's escape by a few seconds. Paulina immediately confides in Abuela Piedad, telling her the whole story. They figure out that Paola has left, and Abuela begs Paulina to pretend to Paola again, so to avoid her arrest for identity theft and Carlitos' suspected kidnapping.Paulina agrees, but soon reveals to Carlos Daniel that she is â€Å"La Usurpadora†. Carlos Daniel under Gema's influence, demands Paulina turn herself in to the police, but when she goes to the police station, she sees Carlitos at the front doors crying. It turns out that Chavela left him there to avoid Senobia claiming any money. Paulina reunites Carlitos with his father, and decides to stay with the Bracho family until Carlitos regains his memory. Carlos Daniel soon grows to love Paulina, despite others still at odds with her.Bracho family members Gema and Willy report Paulina to the authorities, but because the police are unable to prove she is not Paola, they cannot detain her. In Hawaii, Paola begins to have painful migraines which happen with increasing severity. After a very painful migraine, she slips into a coma. She is flown back to Mexico for treatment, but her body has given out and she is completely paralyzed. With Paola back, the police arrest Paulina and put her in prison for identity theft and child kidnapping; they also accuse her of having tried to kill Paola.The police discover a letter written by the Paola and Paulina's mother confirming that they are twins and the circumstances by which they were separated. Upon learning that they are indeed sisters, Paulina decides to sacrifice herself for her dying sister accepting all charges; the kidnapping charge is dropped when Carlitos regains his memory and confesses to running away. With the aid of lawyer Edmundo Serano, a reformed Osvaldo and some members of the Bracho family, Paulina is declared innocent of all charges. She tries to make a new life for herself with her lawyer Edmundo Serano, who has fallen in love with her.In the hospital, a nurse named Elvira discovers that Paola was faking her illness as part of a plan to return to the Bracho family. Elvira and Paola work together to fake a rapid recovery. After the trial, Paola returns to the Bracho home, though she is â€Å"confined† to a wheelchair. Carlos Daniel leaves town to try and make a new life for himself, leaving Paola behind to torment the rest of the family. After Paola fully â€Å"recovers† from her illness, Elvira realizes the extent of Paola's evil and confesses their trickery to Abuela.Paola witnesses this confession and tricks Elvira into driving out with her to a remote location. When Paola reveals she knows the truth, there is a fight which leads to an accident. Elvira dies and Paola remains in critical condition. On her deathbed Paola confesses her wrongdoings and asks everyone's forgiveness. Before taking her final breath, Paola pleads Paulina to marry Carlos Daniel and go back to the Bracho home. Paola is later cremated. Paulina decides to leave Edmund Serano and return to Carlos Daniel.They marry in a beautiful church as the theme song plays on and family and friends look on and applaud their holy union. Characters Paulina Martinez, played by Gabriela Spanic, is a kind and thoughtful woman from Cancun, Mexico that is forced by her elder twin sister to take her place in the Bracho Manor as Carlos Daniel's wife. Paulina rises above the situation and wins over the love and respect of almost everyone who had previously hated Paola. However, Paulina starts to fall in love with the Bracho family and finds it difficult in her heart to leave. She eventually marries Carlos Daniel after Paola dies.Paola Bracho, also played by Gabriela Spanic, is the twin sister of Paulina Martinez and the second wife of Carlos Daniel Bracho. She desires nothing more than money, luxury and freedom, and usually uses her feminine charm to get them. She is unfaithful to Carlos Daniel, who does not see her true nature for a long time. When she discovers her twin sister by accident, she uses this knowledge to ensure that she can have a year-long fling with her lover without being caught. She eventually returns from her holiday and accuses Paulina of deliberately usurping her position in the Bracho household.Her plans fail and she eventually dies in a car accident. She is later seen in flashbacks in Mas Alla De La Usurpadora where she tells Paulina that she will die a nd they both meet in hell. (Paulina had just found out she got Cancer) Paola Bracho towards the end of the series Carlos Daniel Bracho, played by Fernando Colunga, is the husband of Paola after his first wife Elizabeth died, leaving him with two little children named Carlitos and Lizet. He is the youngest of the two Bracho sons. He is kind but indecisive, emotionally weak, and easily manipulated by others.He eventually falls in love with Paulina and marries her after the death of Paola. Abuela Piedad, played by Libertad Lamarque, is Carlos Daniel's grandmother. She was an alcoholic until Paulina rescues her from it, making Piedad once again the powerful head of the Bracho Manor as before. She realizes Paulina and Paola have switched places, but accepts Paulina nonetheless. Lic. Edmundo Serrano, played by Arturo Peniche, is the man who becomes Paulina's lawyer when she is accused of usurpation by Paola. He falls in love with Paulina, but she rejects his affections.Estefania Bracho, p layed by Chantal Andere, is Carlos Daniel Rodrigo's step sister. Her true mom is Fidelina. Dona Chabela, played by Silvia Derbez, is the woman who rescues Carlitos. Lourdes, played by Iran Eory. Luis Felipe Benitez â€Å"Mojarras†, played by Rene Munoz. Zoraida Zapata, played by Laura Zapata is the prosecutor in court at the trial of Paulina for usurpation. Elvira, played by Azela Robinson, is Paola Bracho's personal nurse. Played by Azela Robinson. Rodrigo, played by Marcelo Buquet is Carlos Daniel's brother. He manages the Bracho factory. His wife is Patricia Bracho.Gema Duran Bracho, played by Dominika Paleta, is Carlos Daniel's cousin and is in love with him. Luciano Alcantara, played by Mario Cimarro Fidelina is Abuela Piedad's personal assistant. She is played by Magda Guzman. Willy is played by Juan Pablo Gamboa, is Estefania's husband. He is also one of Paola's lovers and he abuses his wife. Lalita, played by Paty Diaz, is Paola Bracho's personal assistant and confide nt. She used to receive tips from Paola when doing any special favor for her. She is also the maid in the Manor. Paula, played by Nuria Bages, is Paulina's mom. She died after a long illness.Pedro, played by Franz Beckenbauer Pancho, played by Silvio Berlusconi Last Lover, played by Sergio Basanez, Paola's last lover. My opnion: La Usurpadora is a great telenovela. Every episode has it’s own action, emotion; in the end everything gets back to normal; it is very interesting and sometimes funny. This is my favourite soap opera. In the other way my favorite actress is Gabriela Spanic (born Gabriela Elena Spanic Utrera, 10 December 1973, Santa Fe, Mexico City, Mexico), popularly known as Gaby Spanic, is an award-winning mexican actress best known for her roles in telenovelas.She studied psychology, but she knew all the time that her real passion is acting. In 1992, she participated in a beauty pageant, and won the title of â€Å"Miss Venezuela International†. Her career re ceived a major boost in the mid 90s when she started having leading roles in Venezuelan soaps. She won the Orquidea Award in 2005 for her trajectory as an actress, as well as the prestigious FAMAS Award for Best Actress for her role in ‘Tierra de Pasiones'.

Assignment 6 Strategic Planning Process - Steps 4, 5, 6, and 7 Essay

Assignment 6 Strategic Planning Process - Steps 4, 5, 6, and 7 - Essay Example t dynamics and how the firm can basically tailor its strategies to take benefit out of the opportunities arising while at the same time successfully meeting the challenges. In order to effectively implement the SWOC it is critical that the firm must give due weight age to the external as well as internal environment. It is therefore critical that the assessment of both these environments shall be perfected in order to ensure that all the relevant factors are comprehensively identified and understood before making policy initiatives. The development of snow card techniques in order to clearly identify the strengths, weaknesses, opportunities as well as the challenges shall be more simpler in the sense that it must allow the firm to distinguish between the various complexities in order to achieve clear picture of what is required and what needs to be done in order to successfully achieve the desired outcomes from the overall strategic management process. The implementation stage of this step also must address the important question of how the firm will be able to utilize its strengths to overcome the challenges and take advantage of the opportunities. Once the SWOC is completed, the next issue involved is the identification of the strategic issues that an organization may face owing to the factors identified in the SWOC Analysis. What is critical to note that the organizations must be able to comprehensively identify the above factors and must be able to map the impact of these variables on the on the intended objectives of the firm. (Bryson, 2004) In order to complete this step, the organization is therefore first required to clearly categorize the outcomes into operational as well as strategic depending on the nature of the issue. Once issues and their actual classification is achieved, next step involve the assignment of all such issues to the concerned for solving purpose. This step is probably the more detailed one as it involves a constant and comprehensive

Input and out put for the computer Essay Example | Topics and Well Written Essays - 250 words - 1

Input and out put for the computer - Essay Example Most prevalent input devices are the keyboard and the mouse. Keyboard is similar to the typewriter, it helps in typing in text, numbers, symbols, punctuation, letters etc. Pressing an enter key, sends the information to the processing device. Mouse is a pointing or clicking device that helps in locating and selecting the files at a faster pace. It has three buttons the left button helps in selecting the file or the folder or the icon on the desktop, a right button which when clicked displays the properties related to the file, while the middle is to scroll the page. Other input devices are scanner, light pen, joystick to play games, digital camera etc. The result or the outcome after the processing could be displayed by the output devices. The most prevalent output device is the monitor, it is like a TV screen and also called as VDU (Visual Display Unit). Whatever is typed through the keyboard can be seen on the monitor screen. The results of the input are being displayed on the monitor. This is called the soft copy as we can only read it and store the results. When the computer is switched off, results could not be retrieved therefore hard copy or the printouts are taken by another output device, the printer. Other input/output devices are the Floppy disk, CD-ROM, Pen drives etc. They also act as portable storage devices as they store the information from the computer and also provide the information to the

Race and the American Quest for Equality Essay Example | Topics and Well Written Essays - 750 words

Race and the American Quest for Equality - Essay Example The fact that German-Americans were not held in internment camps proves there was a racial dimension. Most African-Americans were brought to America against their will and enslaved. Slavery was not a new practice. In the ancient world, people could be enslaved if they were defeated in a war. The fact that Americans enslaved a specific race meant that society justified their actions by claiming that people of that race were inferior. Even after African-Americans were released from slavery, they still had to struggle against widespread racism and economic and political discrimination. Native Americans were horribly disadvantaged when the Europeans first came to America and began to take their land. In a long process, the United States took more and more land until they had taken virtually all the lands that had once belonged to the Native Americans. Discrimination continued against the Native Americans even after their lands had been stolen. They were forced onto small reservations whe re jobs were hard to find and alcoholism and psychological problems went untreated. Even though there has been great progress in reducing racism, these groups are still disadvantaged today. Racism still exists in America even though most people are now afraid to show they are racist or don’t even believe they are racist. One part of racism today is the stereotyping of members of minority groups. Comedians today joke about how Asian Americans are good at math and have small penises and African-Americans are violent and lazy and Native Americans are alcoholics and lazy.... Sometimes these jokes are funny and the comedian is making fun of his own racial group, but that does not mean that it is not racist. The jokers forget that members of a "race" are individuals who cannot be defined by their ethnic background. These groups are also disadvantaged today because of the economic and political discrimination their ancestors have already experienced. If your parents and grandparents were successful, then it is much easier for you to be successful because your parents are able to teach you how to succeed and they can provide support to help you take advantage of your opportunities. People in these groups who have been discriminated against do not have a fair chance to help their children be as successful as those who have not experienced discrimination. San Francisco includes many people in its vision of success, but it is still not perfect. I know many Asian Americans who are successful here, but that does not mean they are always treated fairly. I don't know as many African-Americans, but I know that some of them are successful and some are not as successful. For the ones who aren't as successful, part of the reason they are disadvantaged is probably because of their "race," and this is wrong. I don't know many Native Americans, which shows that they are still disadvantaged, since they used to be the only people here. I feel that the best way for me to change people's vision of who is included in my community is to celebrate my own culture and to try to learn more about others' cultures. Many of the differences that have been attributed to "race," which makes people believe the differences are biological, should be attributed to culture. For example, the comedian that says

Nursing Ethics and Leadership Assignment Essay Example | Topics and Well Written Essays - 500 words

Nursing Ethics and Leadership Assignment - Essay Example They also carry embody the vision, mission and values of the unit and share with their staff. In line with the budget, we are also charged with managing human resource, ensuring patient and staff satisfaction, maintaining a safe environment for staff, patients and visitors, ensuring standards and quality of care are also maintained. Nurse Managers are also responsible for hiring, training and developing employees. That must however be done through a very economical way. It is common knowledge that all facilities are faced with the problem of scarce resources which must meet all the patients need. Nurses are supposed to be empathetic and work according to the Science of Safety principles of safety design. Therefore, as a nurse manager, it is my responsibility to ensure that every patient’s individual needs are met in an empathetic but professional way. For example, a patient may require a special room. This will be done as per the institution values and protocols. Another protocol is involving the patient and family centered care. As such, as a nurse manager, I am tasked with ensuring that their customers get thee best care possible. By having a supportive and very caring environment where the patients are allowed interactions with their patients, this can be a reality (Studer, 2003). They are also tasked with ensuring quality food, translation or sign language services for their customers. Therefore, our operational costs must be all inclusive. It is important to note that as a nurse manager, I am supposed to subscribe to the Joint Commission for Medicare & Medicaid Services. The local government too has a stake in the quality of care delivered by the facilities to the general. It is therefore by default that a nurse manager draw a budget that is compliant with all these protocols lay down. The nursing codes in western countries specify that a nurse’s primary responsibility is to the patient and not the doctors or employees. One of

Classical Mythology Research Paper Example | Topics and Well Written Essays - 1500 words

Classical Mythology - Research Paper Example .., University of..., [Address] Contact: Abstract The present essay deals with various modes of portrayal of the character of Ancient Greek goddess, Aphrodite, in belles-lettres (fiction) in the course of progressive development of literature. It will be argued that the changes in perception of Aphrodite’s image have been connected with the gradual shifts from mythological through religious to modern philosophical outlook, and that in different epochs the character of Aphrodite was used to convey radically different discursive meanings. Keywords: history of literature, mythology, Ancient literature The Portrayal of Aphrodite in Literary Works since the Ancient Times till Post-Modernity Introduction There exist different interpretations of myths in the context of literary works, with Ruthven (1976) presenting an especially coherent view of the various aspects of myth in literature. The purpose of the present study will be to provide a complex analysis of changes in representati on of Aphrodite, the Ancient Greek goddess of love, sexuality and beauty, in literature. The temporal boundaries of the study extend all across the historical spectrum, with the representations of Aphrodite in Ancient, Medieval, Renaissance and Baroque literature being expounded and compared. Consequently, the main body of the essay will be constructed in accordance with chronological order. The main purpose of the present study is to show the connection between evolution in perception of Aphrodite as a literary character and the changes in general outlook of writers, and the larger society as well. Therefore it should be noted that in order to understand the image of Aphrodite the connection between literature, mythology and religion needs to be assumed. Interpretation of the Image of Aphrodite in Ancient Literature The perception of character of Aphrodite in the period of antiquity was invariably tied to the mythological and broadly religious attributes and functions, which were a ssociated with this goddess. The very tale of her birth was closely connected with the concept of primal, chthonic powers that symbolized the notion of life force. For instance, according to Hesiod (Theog., 189-206), Aphrodite was born out of the seed of Uranus, when the latter was gelded by his son, Cronus, in a bid for power. When the seed of Uranus fell into the sea, it came into contact with the primal force of the Earth and from this Aphrodite was born. Her traditional epithet, Anadyomene (â€Å"the one rising from the sea†), indicates that the connection between the concepts of primal life force and carnal love among humans was keenly felt by the Ancient Greeks of Hesiodean period. The association between the image of Aphrodite and the concept of primal life force in Hesiodean theogony is further substantiated by Hesiod’s mentioning that the Erynies and Gigantes were born at the same time as Aphrodite, albeit out of Uranus’s blood, not seed. This would mea n that initially Aphrodite was viewed as one of the oldest powers in the universum, rather than a mere progeny of Zeus. Further traces of archaic vision of Aphrodite’s nature and powers are enhanced by Hesiod’s mention of Aphrodite’s connection with Erotos, initially an ancient deity spawned by Chaos (Theog., 116). Erotos is later mentioned as a progeny of Aphrodite (Theog., 934), finally being depicted as a child-like god of love, rather than a potent chthonic entity. This reading of the image of Aphr

Rhetorical Analysis Paper - Final Draft Essay Example | Topics and Well Written Essays - 1250 words

Rhetorical Analysis Paper - Final Draft - Essay Example es people that one of the primary steps they can take so as to start taking control of their debts include learning to bring their interest rates down, seeking help through credit counselors as well as protecting the interest rates they have brought down. Suze believes that people can only get out of the rat race by adopting her strategies, which she claims that they outmaneuver credit card companies and assure credit card users that they pay the lowest possible interest rate, for the shortest possible time, while avoiding all of the many snares and traps the card companies lay out for them. In this publication, Suze used numerous rhetorical strategies to achieve the task of appealing to the readers from a logical standpoint and to create a powerful tone that would back up her ideas and opinions. As a matter of fact, this is one of the aspects that made Suze become such a popular financial advisor not only in the USA, but also in other parts of the world. Currently her show on CNBC is watched in various parts of the world and her books have made some of the highest sales ever. As a result of using highly appealing rhetorical strategies, Suze’s financial advice has effectively been passed not only to the American Middle class, but also to the whole generation both young and aged and from all spheres of the world. This paper is going to analyze Suze’s publication rhetorically and quote the prime examples of rhetorical strategies used. Suze rhetorical strategies are evident from the introduction of the column whereby she introduces herself as multi-racial. She presents her originality in a humorous way by saying that her father tells her that she is an American Native, Afro-American as well as a Caucasian American. She does not like to associate herself with any race, a factor that helps her to sell her ideas to people of all origins. She wants to be referred to as an American, a title she appears to be very proud of very much. She says â€Å"I really would rather

Yardley Of London Case Study Example | Topics and Well Written Essays - 2500 words

Yardley Of London - Case Study Example In the past decades so many Organisations laid foundation stone and provided different products and services, none of them is remembered unchanged from the time of initiation, so the change in an Organisation is a mandatory for keeping the products or services in the growth stage.The organisation we would be discussing is a very well known in not only Britain but also the entire world. Yardley of London is among the most popular companies in Britain.Yardley was first brought into business in 1620, in the reign of the impecunious Charles I, when a young man of that name paid the monarch a large, and no doubt welcome, sum of money to gain a concession to manufacture soap for the whole of London. Sadly, the particulars of this canny enterprise were lost in the great fire of London in 1666, except for one detail: Mr. Yardley used English lavender to perfume his soap a fragrance for which Yardley is famous to this day. William Cleaver inherited the soap and perfumery business founded by h is father in the city of London in 1770. When he run into debts his father in law, William Yardley, took over the business becoming the first Yardley to own the enterprise. Here the story of a world-renowned company that has brought beauty to so many women and good grooming to so many men began. In 1817 William Yardley was trading still as a sword-cutler in Bloomsbury, but by 1824, when he died, he had transferred to adjacent premises the second business of supplying lavender, cosmetics and soap. This business was left to his younger son, Charles (1795-1882), for the elder son, John, was already established as a builder. He it was who built St. James's Church in Clerkenwell, and whose name is perpetuated in Yardley Street off Rosebery Avenue London. Charles Yardley soon appointed a partner and established his own son Charles (1824-1872), in the business, which was known as Yardley and Statham. It was under this name that the firm exhibited at the Great Exhibition in Hyde Park in 185 1, expending some fifty pounds on showcases, soap moulds and other items and sharing a little of the glory of the incredible 'Crystal Palace'. A sample cake of Old Brown Windsor Soap, carrying an embossed representation of Windsor Castle is still preserved in the Yardley archives and was exhibited again at the 1951 Festival of Britain. The business was blooming and the first overseas selling organisations were open. Advertising increased and with it the demand for Yardley products. By 1910 a London centre at 8 New Bond Street, famous for years afterwards, had been opened for the display and retail sales of a firm which, only ten years before, had been virtually unknown to the general public. 1920 saw Yardley converted into a public limited company, with 1921 bringing the first foray into the lucrative US market. By 1932 the spirit duty on lavender was removed, turnover doubled and the factory needed extending. Further accommodation was found at 32 High Street Stratford. From 1950s o nwards, Yardley further enhanced its worldwide reputation by expanding into five different market sectors: cosmetics, luxury bath products, female fragrances, male fragrances and skin care. These were the years where the beloved classics of White Satin, Lace and English Blazer were launched, and the Yardley lipsticks were advertised as an essential 'woman's ammunition'. Yardley London enters the new millennium as world leaders in naturally fragranced bath luxuries, remaining true to its heritage as the quintessential English perfumery house specialising in lavender and floral fragrances. From sedan chairs to the Concorde; from messengers to communication

Van Is a Good Essay Essay Example for Free

Van Is a Good Essay Essay Pie Chart Showing the Occupational Expectation of the Trainees: Government Institutions Pie Chart Showing the Occupational Expectation of the Trainees: Private Training Schools Pie Chart Showing the Total Occupational Expectation of the Trainees: Total 2 2 3 4 5 6 C HAPTER I INTRODUCTION This paper reports the results of a small tracer study and discusses how tracer studies can be used as a planning tool to assist education and manpower planning. To make education institutions more efficient, we need to know what happen to graduates. One way is to conduct tracer studies. Such studies are useful for assessing the labour market performance of graduates and school leavers. Uses of Tracer Studies Tracer studies can be used to achieve the following: †¢ To collect information on how well the graduates are doing in the labour market †¢ To get feedback from the graduates to modify and upgrade the education institutions †¢ To meet the needs of the employers †¢ To make tracer studies as part of labour market information system †¢ To make use of the labour market information to assist policy planners. C HAPTERll METIlODOLOGY AND SURVEY DESIGN. The tracer study questionnaires used include items such as employment status, income, basic demography, waiting time for employment, job changes, attitude to jobs and qualitative feedback on courses and programmes of training institutions. Samples of fresh graduates from Yangon Institute of Technology (YIT), Civil, Government Technical Institute (GTI), Mandalay, Machine Tools, Agriculture High School, Myittha, during the three academic years 1984/85, 1985/86, 1986/87, were first chosen at random and then efforts were made to establish contact with those graduates included in the sample. Next, a few individuals who received training in specific skills like Computer Operations, Tailoring and Auto-repairs run by private establishments were also chosen at random and interviewed. Table 1 Training Institutions Run by the Government No. Training Institutions 1984/85 3 1986/87 Yangon Institute of Technology (Civil Eng. ) Government Technical Institutes (Machine Tools) Agriculture High School (Myittha) 203(10) 244(10) 274(10) 30 17(5) 48(5) 44(5) 15 66(5) 50(5) 24(5) 15 Total 2 Academic Year 1985/86 Sample Size 286(20) 342(2) 315(20) 60 Note: Sample sizes are given within parenthesis. Table 2  Skill Training Course Run By Private Establishments No. Training Institutions 1988 1 2 3 Computing and Typing Tailoring Auto-Workshop Total 5 3 2 Intended Interview 1989 1990 5 3 2 5 3 2 Total 15 9 6 30 Interviewers were sent all over the country to contact the graduates selected for interviewing through local administrative bodies. More than one visit was needed in tracing some 3 respondents for shifts in their places of residents. It is important to note that the sample sizes for private skill-training courses were fixed in advance for the sake of convenience. Table 3 Response Rate by Type of Graduates/Skills Sample Response. Response Rate % B. E (Civil) GTI (Machine Tools) (Mandalay) AHS (Myittha) Computing and Typing Tailoring Auto-workshop 30 15 27 15 90. 0 100. 0 15 15 9 15 15 9 6 6 100. 0 100. 0 100. 0 100. 0 Total 90 87 97. 0 No. Graduates/ Type of Skills 1. 2. 3. 4. 5. 6. C HAPfERill PLACEMENT OF GRADUATES Relationship Between Type of Diplomas/Degrees and Type of Work In our study of graduates from some training institutions, both in the formal and non-formal sectors, we see that some are employed in jobs which are related to their educational training, but a great majority found their jobs do not match with their training or acquired skills. For example, a graduate of Yangon Institute of Technology is found to take up the profession of a primary assistant teacher and another as a self-employed shop-keeper. Also a graduate of an Agricultural High School (AHS), took up the post of a Primary Assistant Teacher (PAT). A tracer study on the graduates of computer centres reveal that most of them take up the course because of the challenge of a new subject and also because the universities are closed for the time being. A currently employed PAT attending the course of computer said that her training and her work does not relate. She has a bachelor degree with physics major and has the feeling that she should be employed in a field in which her training might prove to be useful. Our study reveals that training systems such as computer schools, secretarial, typing schools are currently very popular and heavily attended in the sense that trainees perceived that the new market oriented economic policy would create job opportunities for them. Currently it is seen that such level of employment has not been reached yet. To those who took up computer training a few are fortunate enough to find employment in the same institution. Most of the trainees of typing school usually take it as a pre-course for computer training. Some attended such courses to while away before the university opens. Such reasons clearly bring out the fact that ultimately employers are the ones who decide on employment. Since employers have great influence over labour market the most obvious solution is to place training under the control of a board in which employers receive higher representation. Table 4 Match Between Training and Employment No. Institute (or) Training 1. Institute of Technology Government Technical Institutes Agricultural High School. Computer Training Tailoring Short Hand and Typing Auto-workshop 2. 3. 4. 5. 6. 7. Related 16 Not Related 4 8 11 1 1 2 5 1 1 1 5 Employment and Unemployment Situation of the Graduates The tracer study brought into view that among the 87 respondent, 38 per cent are not employed. Graduates of higher education face unemployment more often than lower education level graduates after completing their studies. A research was conducted in 1977 to find out the prospect that graduates have in securing jobs, the types of occupation where graduates are placed and how graduates have to wait to find jobs. Ten per cent of the graduates from Yangon Arts and Science University, Yangon Institute of Technology, the Institute of Economics, the Institute of Education, the Institute of Animal Husbandry and Veterinary Science. the Institute of Agriculture, under the Department of Higher Education and the Institute of Medicine and the Institute of Dental Science under the Ministry of Health were surveyed. The total response was 41 per cent within two months. Based on a survey regarding the number of applications submitted for jobs, the highest was found among the B. E (Engineering) degree holders and the lowest among the B. Sc degree holders. Six per cent of the graduates who were offered the jobs they had applied for, did not accept the job. The main reasons for this was that either the place of the job was too far out, or there were problems related with the family or the salary was low. Out of the 259 respondents 70 per cent were employed and 30 per cent were not yet employed. B. E. graduates and B. Sc graduates were found to be the largest in number among those not yet employed. In the recent survey in 1990, it was found that more than 59 per cent of the YIT and 53 per cent of the GTI graduates had found employment. For the AHS graduates the extent of employment was about 80 per cent. Among graduates of Computing Typing only 40 per cent and among Tailoring 22 per cent were able to find employment. Auto-workshop trainees are employed cent per cent. This is so because the nature of the job is arduous and young people are not willing take on this type of training highly. Table 5 Type of Training and Extent Employment (Per cent) No. Type of Institution 1. 2. 3. 4. 5. YIT GTI AHS Computing Typing Tailoring Employed Unemployed 59. 0 53. 0 80. 0 40. 0 100. 0 41. 0 47. 0 20. 0 60. 0 0. 0 Occupational Expectation of the GraduatGs The external efficiency of an education system involves relationships between general and vocational education and between schools and work opportunities, what schools and teachers can be expected to do in preparing for future occupations and what may be expected from a combination of learning in and out of school. The relationships are intricate and diverse and can be summarized as follows. 6. First to promote economic growth, it is essential to have a trained labour force equipped to handle technical and managerial problems. This presents a more severe problem for developing countries, where skilled manpower is scarce and enterprises that could provide opportunities both for training and employment is lacking. Secondly the problem of unemployment in the modern sector among graduates and others leaving school. In other words, labour supply versus labour demand. Thirdly policy makers, employers as well as individual tend to consider formal education as passport to jobs in the modern sector. To increase their chances for employment with higher wage, students tend to remain in school as long as possible, sometimes for more years than required by the available jobs. Table 6 Occupational Expectation of the Trainees No. Training Schools 1. 2. AHS No. /1) Industrial Training Centre Government Private JVC 2 3 10 I. /1 +2) 3. 4. 5. Tailoring Computing and Typing Auto-workshop 11. /3+4+5) 9 30% 108 ° 19 69% 22]0 4 7% 25 ° Ill. Total /1 +2+3+4+5) 22 49% 176 ° 19 42% 151  ° 4 9% 33 ° 2 14% 50 ° 13 86% 310 ° 3 6 7 7 2 5 Co-op 7 Figure 1 Pie Chart Showing the Occupational Expectation of the Trainees. Government Institutions J. V. C (15. 7%) Private (0. 0%) Private Training Schools 8 Total Government (49. 0%) Private (42. 0%) In our study on trainees from various institutions, we find that 49 per cent of the trainees wanted to join government departments, 42 per cent the private sector and 9 per cent tlie JVCs. It was found that no one wanted to join the cooperative sector. Among the trainees interviewed, two large groups were identified: those attending government training schools and those attending private and non-formal training schools. It was found that among those attending government training schools 86 per cent wanted to join government departments and 14 per cent preferred the JVCs. Most of the trainees taking private or non-formal training desired to join the private sector and to get government jobs as well. A tracer study of 1976177 graduates also point out that 67 per cent of the ograduates wanted to work with state enterprises or departments; less than 1 per cent the cooperative sector and the private sector and the remaining wanted to take up any type of work or set up their own businesses. This is understandable, for the state had been the major employer prior to the adoption of the market oriented economic policy, but after the adoption of the new economic policy, trainees actually look forward to join the private sector for work. This fact reflected the need for studying the labour market conditions placing more emphasis on employment effectiveness of the private sector. Income is also one of the main factors in the occupational expectation of the graduates. Our study is concerned with the income generation of graduates. Most begin their work with very low pay. For the YIT graduates, the majority had to start work with a monthly income ranging from K 400 K 750. For technical schools it is much lower, between K 200 K 450. Most of them start to work on a flat-payor daily wages basis. Graduates from the non-formal education sector such as auto-workshop workers, typists were found to earn more than university graduates. This is a natural flow of blue collar job workers earning more than white collar job workers in the initial period. The nature of the work is different although there is less wage differential. C HAYfER IV ISSUES AND RECOMMENDATIONS Methodology. Tracer studies are usually ad-hoc exercises covering only a few institutions or types of graduates. To use tracer studies as an aid to education/manpower policy making, graduates from all the institutions or programmes run by the Ministry of Education and other ministries should be analyzed. To encompass all the institutions and programmes, a sample will need to be selected. To be precise, the question should be asked of what size of sample is necessary to reflect the market demand for specific types of educated manpower. Another issue in methodology is formulating questions. At the centre of a tracer study is the questionnaire. In designing questions it should be borne in mind that much of the resulting analysis will be statistical and therefore the answers will need to be in a form where by they can be aggregated. Another important consideration in designing questions is to ensure that their meaning is clear and unambiguous. There are some factors to take into account in the wording of questions. All wording should be simple, direct and familiar. Each question should have a single issue. Operation The result of tracer studies can be useful to and fed into the work of several ministries, particularly Education, Labour and Planning. There should be a permanent tracer study unit in one of the above ministries. The advantage of setting up a permanent tracer study unit is that it can integrate information from tracer studies to national planning purposes. The setting of a permanent tracer study could develop a series of tracer studies right across to education/training system. To improve policy decision on education and manpower, tracer studies need to be organized as part and parcel of the activities of the institution and the information they generate should regularly be fed into the policy-making process. Recommendations. To get up-to date information on the labour market performance of graduates, Tracer Studies should be made regularly. To train more-people who will be in charge of the tracer studies. The person in charge should have, as a minimum, practical experiences of survey work including coding and analyzing cross tabulation. C HAPrER V CONCLUSION As this paper reports the results of a small tracer study and discusses tracer studies as a method of obtaining regular feed-back on the labour market performance of graduates, it can be used as a tool to assist education and manpower planning. Tracer studies provide information on the demand for educated workers. Besides this it has other advantages. First, the surveys are simple to conduct. Secondly, the typical questionnaire used is short and uncomplicated, and can easily be completed by respondents. The third is that almost all of them can be conducted by mail. They are therefore inexpensive to carry out. The survey can be conducted when graduates return for their graduation ceremony. Fourthly the data collected by tracer studies can be easily analyzed and understood by non-economists. Like all techniques to aid policy-making, tracer studies have shortcomings. Some of those shortcomings concern data reliability while others stem from the assumptions that underline tracer studies. I L IST OF WORKING PAPER SERIES 1. Education Data Review and Analysis 1 . 1 1 . 2 Performance Indicators in Higher Education by U Thein Htay (DHE). 1. 3 Performance Indicators in Technical, Agricultural and Vocational Education by U Myat Naing (MERB) and U Nyunt Maung (DTAVE). 1 . 4 Quantitative Review of Education Staff by U Tun Hla and U Myint Thein (DBE). 1. 5 2. Performance Indicators in Basic Education  by U Saw Win (Institute of Economics). Population Projections (1983-2013) by U Nyan Myint (Institute of Economics). The Quality of Education 2. 1 2. 2 Pedagogy by Oaw Nu Nu Win (Institute of Education). 2. 3 Curriculum by U Myint Han (MERB). 2. 4 Student Evaluation by Dr. Khin Saw Naing (Institute of Medicine 2). 2. 5 3. Teacher Quality by Daw 00 Khin Hla (Institute of Education). Student Characteristics by U Maung Maung Myint (DBE). Education and Employment 3. 1 Manpower Demand and Employment Patterns in a Changing Economy by Dr. Thet Lwin (Institute of Economics). 3. 2. A Tracer Study of Recent Graduates: Implications for Education and Manpower Planning by U Kyaw Kyaw (Department of Labour). 3. 3 Linkages between Training Institutions and Employers by U Tun Aye (Ministry of NO. 1 Industry), Daw Myint Myint Yi (Institute of Economics) and U Van Naing (DBE). 3. 4 Education and Work Performance (A Survey of Employers Perceptions) by Daw Hla Myint (Institute of Economics). 3. 5 Non-Formal Education in Myanmar by Daw Win Win Myint (Institute of Economics) and Daw Lai lai Yu (MERB). 3. 6 Labour Market Institutions in Myanmar by U Kyaw Kyaw (Department of Labour). 4. Costs and Financing of Education 4. 1 4. 2 Government Expenditure on Education by Oaw Soe Soe Aung (Institute of Economics) . 4. 3 5. Management and Administration of the Education Budget by Or. Khin Ohn Thant (Ministry of Planning and Finance). Non-Government Expenditure on Education by U Saw Gibson (Yangon University). Education Infrastructure 5. 1 5. 2 A Comprehensive Survey of Education Facilities by U Sein Myint (OBE), U Nyi Hla Nge (Yangon Institute of Technology), Oaw Win Win Myint (Institute of Economics), Oaw Naw Joy Loo (Institute of Medicine 1), U Saw Wynn (OBE) and Oaw Win Win Maw (In.stitute of Medicine 1). 5. 3 The Provision of Infrastructure by U Nyi Hla Nge (Yangon Institute of Technology), U Nyunt Hlaing (Ministry of No. 1 Industry), U Tet Tun (Ministry of Construction) and U Sein Myint (OBE). 5. 4 6. The Construction Sector by U Tet Tun (Ministry of Construction), U Nyi Hla Nge (Yangon Institute of Technology), Oaw Naw Joy Loo (Institute of Medicine 1) and Oaw Win Win Maw (Institute of Medicine 1). Norms and Standards for Education Facilities by U Nyi Hla Nge (Yangon Institute of Technology), Oaw Win Win Maw (Institute of Medicine 1), and U Tet Tun (Ministry of Construction). Organization and Management of the Education System 6. 1 6. 2 The Cluster System for Primary Schools by U Myint Han (MERB). 6. 3 7. Organization and Management of Basic Education by Oaw Hla Kyu (OBE) and U Myint Thein (OBE). Organization and Management of Universities and Colleges by U Saw Gibson (Yangon University) and U Thein Htay (OHE). Special Studies 7. 1 Economics and Business Education by Oaw Cho Cho Thein (OBE). 7. 2 The Teaching of Science and Technology by U Khin Maung Kyi (OBE). 7. 3 The Teaching of English by Or. Myo Myint (Yangon University). 7. 4 Higher Education by U Myo Nyunt (Institute of Education).

Dramatic Importance of Similar Themes Essay Example for Free

Dramatic Importance of Similar Themes Essay A distinct art form like a poem, novel or play, a short story is a short piece of writing, having few characters, conflicts, a theme, a setting and a point of view, usually fewer than 10,000 words. Every detail contributes to the unity of effect. Most short stories can connect if they include similar elements, characteristics or qualities including character development and themes. In the short stories: A Deal in Ostriches, The Beautiful Suit, and The Triumphs of a Taxidermist, all written by H. G. Wells, there are similar features in the way the author writes about the theme of humans going through major changes in their lifetime, which shows how important this fundamental is in the plot development of a short story. Whether the change is positive or negative; all humans go through many changes that could as well be life altering. In A Deal in Ostriches, this theme is situated to play out a role, so the main character goes through a dramatic change from start to finish, ending with a twist to show the main characters true side. In The Beautiful suit, the main character goes through his major change at the end as well, starting off as a man boy, but dying happily in the end. In The triumphs of a Taxidermist, the taxidermist starts off as a man of an unintelligent nature, but concludes in the founding of an extinct species of a New Zealand bird, showing his true identity. These factors help prove that the consistency of having the same theme, helps plot development and structure greatly in short stories. In A Deal in Ostriches, the theme is showing that the main character goes through a vivid change in his life and role as the story progress to the finish. The main character Padishah, tends to be a loyal character who needs help finding his jewel. We believe he is against Potter, who is trying to steal his jewel for his own contentment. In the end we consider the fact that Padishah changes throughout the story and turns against everyone to be on Potters side. This story concludes with a bit of a twist, â€Å"A week or so after landing I was down Regent-street doing a bit of shopping, and who should I see arm-in-arm and having a purple time of it but Padishah and Potter. †(Wells 4) This shows that even if someone is reliable or trustworthy at the start, it does not mean they will never change. Padishah is a perfect example of how life situations will always change over time. In The Beautiful Suit, the main character is a little man, who goes through a major change at the end of the story, showing the theme of how life changes can occur in very little periods of time. He starts off as a sad man because his mother would never let him wear his favourite suit, but dies happily in the end. â€Å"But his face was a face of such happiness that, had you seen it, you would have understood indeed how that he had died happy. †(Wells 4) He is the one who changes his feelings; he decides to go out and live his life the way he wanted to. One night he decided he was going to do everything he ever wished to do, including wearing his suit. We find out that his negative attitude turned into a positive one just by changing the way he felt he should be doing things. This little man starts his life in a way he did not feel was right, so he took a chance to turn his life around, and he did. He died happily, just as he wished he would. This shows the theme of human life changing noticeably, and how it can also change in an encouraging way. In The triumphs of a Taxidermist, the main character who is a taxidermist starts off hiding who he truly is, but ends up showing how truly smart and sneaky he is in the end. The taxidermist does not tell or show anyone his uniqueness until the end of the story when he reveals that he found a species of a New Zealand bird which is extinct. One man questioned â€Å"Is it one of those big birds recently extinct in New Zealand? †(Wells 2) No one truly believed that the taxidermist actually founded this spices, but life is full of unexpected surprises. If you are gentle and composed, you can always change your ways in life and become a man of great power. The taxidermist showed that humans go through major changes or chose to make those changes themselves, sometime throughout their lifetime. In conclusion all three of these well written short stories by H. G Wells, brought me to the attention that similar themes, such as the theme of humans going through major changes, is very important in plot development of a short story. These short stories all include a main character that goes through dramatic changes from start to finish presenting its similarities. Everything has something in common; you just need to be imaginative to find it out.

Analysis of the Affordable Healthcare Act

Analysis of the Affordable Healthcare Act Affordable Healthcare Act Introduction The Obamacare or the Affordable Care Act, officially called The Patient Protection (PPACA) is a United States law approved by President Barack Obama on March 23rd; President Barack Obama established 2010.PPACA with the aims of expanding quality and sustainability of wellbeing protections. Its focus was on giving social insurance protections to individuals who cannot manage the cost of health care protections. The PPACA moreover goes for enhancing the general American medicinal services base generally, controlling the wellbeing protection industry, lessening government social insurance cost, and empowering patient rights and protections. It contains over a 1000 pages having provisions covering the human care protection industry with a specific end goal to cut social insurance costs with the end goal of giving reasonable health awareness protection to all Americans. The PPACA backs underprivileged people and families, making under a defined Federal Poverty Level (FPL), to acquire wellb eing protection through extending Medicaid and Medicare offering expense support through health protection commercial centres. The law also included that changes will be taken off on yearly premise until 2022, when all changes will be established inside the Act. The History of ObamaCare At the point when President Obama battled for the administration and power, the American Nurses Association embraced him because he took the time to listen and comprehend the part of attendants in health awareness today. He listened to the battles and difficulties of nursing, and guaranteed that if chosen, he would address and help resolve these issues. The after effect of this guarantee is the Patient Protection and Affordable Care Act, marked into law on March 23, 2010. The idea driving Obamacare was an individual order to get protection and insurance, coupled with sponsorships for private protection. The idea was first advanced by The Heritage Foundation, a politically preservationist research organization. Their thought was that this was a satisfactory option to the single-payer, Medicare for All†, being proposed by the Clinton Administration. Since that time, social insurance change was proposed and developed by both political parties until it was enforced in Massachusetts by then-Governor Romney. Human services change turned into a significant board on the stage of the Democratic Party during 2008. As Obamacare, is in full impact and now news of its effect on the nursing community has come in. A few reports are great, for example, work development; while others push that medical caretakers have greater patient burdens bringing about reduced heath care for patients. The Pros and Cons of its effects on Nursing are as follows. Increased need for geriatric medical caretakers Doctors and healing centers need attendants who have some expertise in geriatric and hospice mind. As indicated by the National Council on Aging in Washington, D.C.: The quantity of Americans age 55 and more seasoned will take off from 60 million (21 per cent of the populace) to more than 107 million (31 per cent) by 2030 because of the baby boomers (Nursezone.com, 2015). Some of the most critical segments of the ACA are the money related impetuses offered to primary care providers treating Medicare patients. Doctors, healing centres and outpatient focuses will be compensated for the coordination and nature of consideration versus the amount. There will be a more prominent interest for geriatric and hospice nursing administrations to provide these services. New guidelines mean new skills and expertise In its Nurse Role Exploration Project, the California Institute for Nursing and Health Care recognized five new parts in the nursing calling to address the extending interest for social insurance administrations: care administrator Faculty team leader Informatics expert Medical attendant/family agreeable facilitator Primary care provider To take care of the increase in demand for medicinal services data and access, it is anticipated that extended tele health applications will be a key asset for the overall population. There will be an expanded interest for nurses who have both clinical and mechanical skill. As more individuals access affordable care, the interest for nurses will increment exponentially throughout the following few years. While the Affordable Care Act may not change the way that we treat patients one-on-one, it may change how we see them. More attention is being set on preventive and wellbeing care. This is uplifting news for the nursing calling that very well knows how to avoid medical issues. Unmistakably, it is an energizing time to enter this decently regarded industry and prosper in future. Payment for Nursing There are now numerous individuals are preparing to end up medical attendants in light of the fact that they procure a respectable compensation. Their normal compensation is almost $44 an hour and they are sought after. By considering the individuals who may not have possessed the capacity to manage the cost of it, group health centers focuses help to keep little conditions from forming into something far more terrible. The safeguard consideration act has been disputable however, it is sure to expand the interest for medical caretakers and other medicinal associates. The group health centers focuses consider people with no human services and no real way to pay. One third of all patients treated in-group health centers focuses are kids so it is essential that they be completely staffed. As the interest for attendants keeps on increasing, more individuals will be expected to take care of the demand and those with the best possible preparing ought to experience no difficulty discovering work (HRF, 2013) Increased financing for nursing training. Currently, it is assessed that the United States has a shortage of in excess of 9,000 essential consideration doctors. As an aftereffect of the Minimum Essential Coverage procurement (MEC), the interest for essential consideration suppliers will increment. A more prominent number of patients will look for administrations from Advanced Practice Nurses (Aprns) for preventive and health mind, and additionally other, more normal manifestations of consideration. Realizing that there is now an across the nation lack of essential consideration suppliers, $30 million dollars has been apportioned through the ACA to help the Advanced Nursing Education Expansion Program. It is a scholastic preparing project for attendant specialists and confirmed medical caretaker birthing assistants. The stores will help pay for teachers and for understudies lodging and living costs. Extra voids in the health awareness framework are creating. The American Association of Colleges of Nursing (AACN) ventures that there will be 1.2 million employment opportunities for authorized functional and enrolled medical caretakers by 2020. As these positions are filled, there will be a decline in the quantity of other basic, authorized restorative help staff. These incorporate therapeutic associates, doctor colleagues, and other patient consideration professionals. The chance to seek after and improve ones restorative preparing and mastery has never been more prominent (Nursing Link, 2015). Increased Workforce Stress Without a solid and developing workforce working under better meeting expectations conditions, the nature of patient consideration will not make strides. Health experts stress over the ACAs effect on their workforces, and numerous are considering other professions and opportunities. The ACA expands weight on individual specialists, associations, and frameworks. A piece of the issue is the complexity of executing the monstrous law, obliging them to meet new lawful necessities while satisfying proficient commitments and gathering proficient desires for elite in conveying patient care. As opposed to facilitate these issues, the ACA makes them worse. Paperwork will increase Notwithstanding the sheer number of new patients in the framework, the ACA increases the regulation of an effectively overregulated framework. The gigantic paperwork necessities will lessen time went through with patients and fundamentally builds the expenses of care. Agreeing to prerequisites to report quality measures and patient result information will oblige employing extra staff and putting resources into base to finish the vital assignments to guarantee the most elevated amount of payments. After the 2006 Massachusetts wellbeing reform, the occupation of authoritative faculty in health awareness developed six times higher than the development in livelihood of doctors and attendants Workloads. With a large number of individuals entering the positions of the insurer consolidated with the decrease in the development of the social insurance workforce, specialists, attendants, and other medicinal experts ought to anticipate that their workload will increment significantly. Expanded security issues and more prominent weight on labourers will definitely build work demands. The ACAs money related motivators for and punishments against specialists and other medicinal experts are to be attached to quality and execution measurements, yet with the decreased workforce, keeping up the sufficient proportions to guarantee quality consideration will be troublesome. Sick Patients Have Entered the System Since the ACA started, the social insurance framework encountered an ascent in the quantity of new patients, obviously. What was not normal is that some of these patients have chronic sicknesses that have been disregarded and subsequently oblige more minds. As indicated by a medical caretaker in Oakland, Some may have prior conditions that empowered insurance agencies to decline them scope. The additional time and care it takes to enhance the strength of these new patients have set a strain on medical attendants and healing centers. Emergency Visits Have Increased Previously, the uninsured may have been hesitant to go to crisis spaces for treatment. At the same time now that patients have protection, a few offices are encountering expanded ER visits. Accordingly, hold up times and patient burdens have likewise expanded for medical attendants and specialists (Allnursingschools.com, 2015). The Future of Health Care -conclusion The practicality of brilliant human services under the ACA is in uncertain. The developing health awareness workforce is in deficit, while established trends that went before the ACA, is not mitigated by the new wellbeing law. In the event that these trends proceed with, they will turn into an outlandish impediment to the ACAs prosperity and harm the nature of quality care to a large number of Americans. Therefore, Americans require more specialists, nurses, and other therapeutic experts. Real procurements of the ACA were implemented in January 2014. With the rough begin to the trade enlistment, the diminishment in wellbeing arrangement rivalry in the trades, the rise of limited networks of doctors and other medical providers, and the rate stun of higher premiums and deductibles, more Americans contradict the new wellbeing law than help it. On the off chance that these beginning issues transform into falling disappointments joined by monstrous disturbances of existing scope and care, Congress will be compelled to act. References Allnursingschools.com,. (2015). Obamacare and Nursing | How the Affordable Care Act Affects Nurses. Retrieved 13 January 2015, from http://www.allnursingschools.com/nursing-careers/article/obamacare-and-nursing/ HRF,. (2013). The Affordable Care Act and Nursing HRF. Retrieved 13 January 2015, from http://healthresearchfunding.org/the-affordable-care-act-and-nursing/ Nursezone.com,. (2015). The Growing Need for Geriatric Nurses and Aging Expertise Across Specialties NurseZone. Retrieved 13 January 2015, from http://www.nursezone.com/Nursing-News-Events/more-news/The-Growing-Need-for-Geriatric-Nurses-and-Aging-Expertise-Across-Specialties_34380.aspx NursingLink,. (2015). How the Affordable Care Act Impacts the Nursing Profession. Retrieved 13 January 2015, from http://nursinglink.monster.com/benefits/articles/2561-how-the-affordable-care-act-impacts-the-nursing-profession

The Influenza :: Spanish Influenza Essays

The Influenza It was time to bring in the crops--this was one of the best years I'd ever had. For the first time in a long time, I was looking forward to getting into the field to gather the crop I'd worked so hard to grow. A farmer's life is never easy, but this was my year. I'd managed to get more land, and I was way past the days of just putting food on my family's table. The fall of 1918 turned out to be one of the worst times of my life. I had a rather large family--two boys and two girls. They were all teenagers in 1918. My wife, my children, and I all lived in Riley County, Kansas. Fort Riley's Camp Funston brought a lot of activity into the area. In the fall of 1918, there were soldiers there preparing to go overseas to join in the battles. The soldiers brought new life to our community, as well as chaos. We were happy, for the most part, to have the soldiers around our community, until their presence proved too costly. As I mentioned, in September of 1918, I was eager to get to the fall harvesting. All of my children were excited and ready to help, as they knew the harvest would bring money into the household. We'd heard about the influenza at Camp Funston, and I'd told my family to steer clear of any wayward soldiers. My youngest son began to hang around the camp, against my wishes, in order to see what was occurring there. He and his friends made a habit of sneaking around the outside. We'd managed since the spring to avoid influenza. We heard from workers inside the fort that the soldiers were dying quickly, but we all assumed that it would stay inside the camp and away from our families. Little by little, in the fall, influenza began to creep into the communities around the camp. I thought I was fortunate in that none of my neighbors worked in or near Camp Funston, and I didn't expect to have to deal with any sickness. My family was warned, and everyone in the communities around the camp was being as careful as possible to keep the influenza from spreading. Then my son brought influenza, the soldiers' problem, into our family. The Influenza :: Spanish Influenza Essays The Influenza It was time to bring in the crops--this was one of the best years I'd ever had. For the first time in a long time, I was looking forward to getting into the field to gather the crop I'd worked so hard to grow. A farmer's life is never easy, but this was my year. I'd managed to get more land, and I was way past the days of just putting food on my family's table. The fall of 1918 turned out to be one of the worst times of my life. I had a rather large family--two boys and two girls. They were all teenagers in 1918. My wife, my children, and I all lived in Riley County, Kansas. Fort Riley's Camp Funston brought a lot of activity into the area. In the fall of 1918, there were soldiers there preparing to go overseas to join in the battles. The soldiers brought new life to our community, as well as chaos. We were happy, for the most part, to have the soldiers around our community, until their presence proved too costly. As I mentioned, in September of 1918, I was eager to get to the fall harvesting. All of my children were excited and ready to help, as they knew the harvest would bring money into the household. We'd heard about the influenza at Camp Funston, and I'd told my family to steer clear of any wayward soldiers. My youngest son began to hang around the camp, against my wishes, in order to see what was occurring there. He and his friends made a habit of sneaking around the outside. We'd managed since the spring to avoid influenza. We heard from workers inside the fort that the soldiers were dying quickly, but we all assumed that it would stay inside the camp and away from our families. Little by little, in the fall, influenza began to creep into the communities around the camp. I thought I was fortunate in that none of my neighbors worked in or near Camp Funston, and I didn't expect to have to deal with any sickness. My family was warned, and everyone in the communities around the camp was being as careful as possible to keep the influenza from spreading. Then my son brought influenza, the soldiers' problem, into our family.

Global Autonomous Essay -- Papers

Global Autonomous Traffic control system tracts the movement of vehicles as they travel through defined traffic blocks and optimize the travel of vehicles in accordance with a multi-level priority scheme. Each traffic block is defined in the Traffic Control Software and by placing a tag in a haulage area. Enhancement of this tool is necessary to accommodate future Traffic Control System requirements. This paper will concentrate on that effort. 1. INTRODUCTION First allow us to take a moment and full acknowledge that the idea of a system to manage the flow of emergency traffic is not new one. There are many companies that develop, manufacture, distribute, and install emergency traffic management systems. Have you ever been wedged in bumper-to-bumper traffic with a stoplight to your front and an emergency vehicle (Ambulance, Fire Truck, Police) with sirens blaring to your rear? So, what do you? Where do you go? How do you get out of the way? I mean after all, it is reasonably to assume that every call for aid is a matter of life or death. If we perceive this to true then most expeditious manner of saving lives is to bring aid quickly. If we accept the premise that in order to save lives, we must increase our response time to such calls for aid, then we must ask ourselves how? We will discuss the how, a little later. 2. EXAMPLES OF EXISTING TECHNOLOGY While conducting research we found many examples of technologies, which are comparable to our concept, but not exactly. Emergency Traffic Management Systems: Ø EPS-II is the prodigy of Emergency Preemption Systems, Incorporated (http://www.epsincorp.com) it is... ...o empty lines after the abstract text. u Three empty lines before the References heading. u One empty line before the footer text (proprietary marking). author information: u The form used for author entry differs with the number of authors. For one author, center the name and contact info. For 2-3 authors, substitute the author information in the table provided. For 4 or more authors, provide contact info for only one author, and list the authors' names in a comma-separated list. Delete the forms that you do not use. references: u APA style with hanging indent (as shown in the examples). The hanging indent is typically indented four character spaces; here we have inserted a tab at the second slash mark on the text formatting ruler. A Style called "Reference" will format the reference.

Americas Racist Society Essay -- Racism, Prejudice, Racial Profiling

The relationship between whites and blacks in America can be thought of as a mountain, as we ascend the peak through time racial clashes seem to be fewer and fewer. America has had a very racist history, but now more than ever equal opportunity is being granted to minorities. Blacks and whites are getting along better than any other time in the past, but there are still problems preventing these two groups from blending completely in society. Stereotypes about the violent behavior of blacks, seriously affects the relationship between whites and blacks in society because white people are fearful in the presence of blacks. Evidence for these stereotypes and reasons why this stereotype is so widely regarded will be thoroughly discussed in this essay, starting with my own personal experiences. When I was growing up, I did not live in a community with many Blacks and because of this I never got a chance to have many black friends. Throughout middle school and high school I noticed that the majority of black students remained isolated to their own racial group. They seemed to keep their distance from the white kids or maybe it was that the white kids stayed away from them? Occasionally when fights broke out in school it seemed that the black students were always the ones involved. This was something that I noticed but didn’t think much of it at the time. Looking back and reflecting on what I saw, these skirmishes involving the black students could have inflicted a sense of fear in me. I saw their violent behavior first hand and that probably caused me to think of them as violent and something to fear. That wasn’t the only thing that influenced me to think of blacks in that way, but what were the others? Could the media, ... ...them to make a conscious effort to behave in a way that would eliminate the stereotypes. In my experiences I have found that my role models have a huge impact on what I do and how I think. These people influence me to be who I am and add wisdom where I would normally be clueless. The black community is not the only group who needs to be educated about stereotyping, whites need to be educated as well. White people are often the ones using the stereotypes and for that reason they need to be informed of what they are doing. Once the white community realizes what they are doing they can make an effort, just like the blacks, to stop classifying people who are different. If the judgment of others who are different stops then racial issues will become much less prevalent. Once racial conflicts preside then ethnic groups in society will be able to peacefully coexist.

Measuring and Managing Process Performance

Takeaway Sad Chapters Management Accounting Information for Activity and Process Decisions After reading this chapter, you will be able to: 1) define sunk costs and explain why sunk costs are not relevant. 2) analyze make-or-buy decisions. 3) demonstrate the Influence of qualitative factors In making decisions. 4) compare the different types of faculties layouts. 5) expelled the theory of constraints 6)demonstrate the value of Just- In-time manufacturing systems, 7)describe the concept of the cost of quality. ) calculate the cost savings resulting from reductions In Inventories,reduction In reduction cycle time,production yields improvement, and reductions in rework and defect rates. 2 Short Case For 50 years,the Tabor Toy Company had been producing high-quality plastic toys for children. In early 2006,Tabor experienced a large drop In sales and market share, After some Investigations,TLS loss was attributed to a significant decreases In the quality of the product and to general dela ys In getting It to customers.After several weeks tot study,Don and a cross-functional team tot management personnel documented and numerous shop floor problems. Don Pipeline,senior managers report to top management raised several questions. . Should many of the existing machines,including the major unaccommodating machine must be replaced. 2. What should the company do about the local vendor who produced the faulty computer chips? 3. WSDL It make sense to Implement an entirely new production process such as SIT? This chapter presents three types of facility designs(l) Process layouts?2)product layouts,and manufacturing-all it which can be used to help organizations reduce costs. We follow this with a discussion of how organizations can reduce costs by ensuring that they focus on improving the quality of their processes. Finally the SIT manufacturing system is presented as a system that integrates many of the ideas we discuss in the chapter. 1 ? ±valuation Financial Implications(p . 208) Managers must evaluate the financial implications tot decisions that require trade- offs between the costs and the benefits of different alternatives.Equally important,they must recognize that some costs and revenues are not relevant in such evaluations. 4)Assuming Responsibility for Decisions On a technical level,the correct decision for Bonnier Company is to dispose of the machine and replace it;however,because they are concerned about their reputations within their own organizations,not all managers would do so. 8 3 Make or Buy Decisions Management accountants often supply information about relevant costs and revenues to help managers make special one-time decisions. One example is a make- or-buy decisions.As managers attempt to reduce costs and increase the competitiveness of their products, they face decisions about whether their companies should manufacture some parts and components for their products in- house or subcontract with another company to supply these parts a nd components. Exhibit 5-3 displays details of the two lowest equates from outside suppliers for a representative lamp in each of the four product lines manufactured in-house. The should accept the outside bid and terminate the in-house production of these product? 9 Exhibit 5-3 Somers motors,Len.

Overhead allocation methods

In manufacturing costs are incurred, these costs represents the cost of production that will be used in determining the price that will be charged by the company to make profit or to breakeven. There are two forms of costs Direct and indirect costs. Before one attempts to charge costs to cost centre or cost units it is important to consider why costs are incurred. Direct costs are costs that are traceable to a specific production center, service, products or department. Raw materials will be direct cost as regards the finished product, and a time clerk’s wages are a direct cost for a particular department.indirect cost is one which arise during the course of operations of the business but it is very difficult to attribute it specifically to a single unit. For example rates paid to a local authority is an expense which benefits a number of cost centre’s, and the time clerk’s wages referred to above would be an example of an indirect (wages) cost of the units produ ced by his department. Overhead allocation methods Direct costs normally present little difficulty in being allocated to cost units; materials requisitions and workers’ time-sheets will give sufficient indication of where the costs are to be changed.With indirect costs, however, whole items of costs may need to be divided between various cost centers and accumulated cost centre costs will then be allotted to costs units. These costs will first be classified according to function, i. e. production, general administration, marketing, research and development between functions. Each particular cost centre will then be allotted with its own costs and a cost centre total obtained. While apportioning indirect variable overhead to various production units or cost centers, cost and management accountants have many methods to use.One of the methods that is used is traditional methods and they give distorted costs where at times customers may be charged high prices due to over allocati on of the productions costs. They include method of allocating costs using direct labor, direct machine hours ,volume produced and other many other methods in most instances they give wrong results which at times may undervalue or overvalue produced units which may cause the firm to make less profits or abnormal profits from some units. It may also if they over value the produced product cause customers to shy away from the company.Therefore, the method used in apportionment of overhead used should be accurate in order to give the firm good profitability at the same time maintain the customers by charging them the right price. In order to overcome the shortcoming of the traditional method of cost allocation modern methods are used. One of the methods that assist in overhead allocation with minimal shortcomings is costs is activity based costing. Activity based costing reduces the shortcomings by focusing on individual activities as the fundamental cost objects in allocation of costs . An activity is defined as an event, task, or unit of work with a specified purpose; e.g. designing products, setting up machines, operating machines, and distributing products. This method uses costs of each activity and assigns this costs to costs units such as products or services as per the activities incurred while producing those units. Activity based costing focuses on individual costs, refining the assignment of indirect costs to departments, processes, products, and other cost objects that are to certain organization. To identify these activities, the company may organize a team from design, manufacturing, distribution, accounting and administration or in various production units such as product A, B, C, D and so on.This method uses the following producers in identifying the activities:- 1. Direct cost tracing – a feature of Activity based costing systems is aiming to indentify some costs or cost by subdividing existing cost pools. Costs in some new pools may qualif y as direct costs. Direct tracing of costs improves cost accuracy and is simpler because, unlike indirect costs, cost pool and allocation bases do not have to be identified. 2. Indirect cost pools- Activity based costing systems create smaller cost pools linked to the different activities. 3.The apportionment bases-activity of each cost pool is used to measure not the direct labor as the traditional method for the apportionment of indirect overhead. The level of activity therefore is an economic factor which affects the calculation of the unit costs of output produced. Since fixed and overhead costs remain constant as output fluctuates, the greater the output, the lower will be the fixed overhead cost per unit. This problem does not affect the variable overhead rate; variable costs per unit remain constant at all levels of activity, assuming always that prices remain stable.For management decision –making based on full unit costs, however, the level of activity is an importan t ingredient which must be taken into account when providing relevant information for such decisions. Based on an activity based costing allocation method of the overhead costs, each of the activity that goes into the product is computed its own overhead rate based on that activity’s driver which is the activity charge/unit. Given this overhead rate, the total overhead cost allocated to the production of the original version other system i. e. other than the overhead allocated using the direct labor hours method.From the foregoing discussion activity based costing approach method identifies activities and Cost centers that allocations with which costs may conveniently be associated for the purpose of product costing. Basically, there are two types of cost centers for which cost are accumulated – production and service cost centers. Production cost centers are those actually involved in production, such as machining and assembling departments. Service cost centers are t hose which exist to facilitate production, for example, maintenance, stores and canteen.The first stage in the allotment of the factory overheads costs to production costs centers is o collect and classifies factory overhead costs to production and service cost centers. Then it is apportioned the costs of the services cost centers to the production cost centers. If I assume that a firm has three service cost centers and two production cost centers, the apportionment of the service cost center costs involves selecting appropriate methods for apportioning these costs to the production cost centers. The accounting system of resource allocation am familiar with is activity based coating.Activity based accounting system is an accounting system that is used in resource allocation to various activities in multinational manufacturing firms and is yet to adopted by small firms. The allocation of total general overhead by this system is allocated based on direct labor hours and machine hours in my organization. The activities of production for the company are allocated the total overhead using calculated overhead rates per hour of machine and labour. Then the figure obtained is multiplied per the number of hours each activity is using. The Labour and machine hours are taken as cost drivers for each activity.This method has assisted the company reduce customer complains of over charging in prices. Activity based costing system of accounting considers a number of activities that takes place in various production units. It is considered the best method of allocating overhead within production unit. In my organization direct cost are those cost which are directly and easily costs that are attributable to production and indirect costs are those costs which arise during the existence of the business as whole. Indirect cost can not be attributed to any production unit it is only distributed various production units based on activity based system.The underlying principles, conv entions and objects of this method similar to other methods, but the application of those principle and the methods by which the objects are to be achieved must vary with circumstances. This does not mean, however, that the processes and procedures of a business must remain unaffected by the introduction of a system of cost accounts. This method of costing influences price because they affect supply. The lower the cost of producing a product relative to the price customers pays for it, the greater the quantity of a product the company is willing to supply.Managers who understand the cost of producing their companies’ products set prices that make the products attractive to customers while maximizing their companies’ operating incomes. In computing the relevant costs for a pricing decision the manager must consider relevant costs in all value. This method is also used in assessing the performance of manager responsible for running production units independently. The bes t criteria according to my view are the one without the allocation of indirect costs. This is because of manager should be held responsible for the costs that is under their direct control.They are free to make decisions that could increase or decrease the cost of operation of a unit. The efficiency and effectiveness of a manager should be judged from his ability to generate maximum revenue from operation and to keep the cost associated with this revenue at a minimum level. This will present a clearer picture to evaluate the performance of a manager of a unit. Although each unit produce certain amount of indirect costs but these cannot be directly attributed to the unit from which it had originated.So the company devised a formula of allocating this cost to each unit based on unit’s revenue producing capability. However as said earlier, there is no set criterion to allocate indirect cost to different units and it varies from business to business. This allocation of indirect c osts is discretionary and could create distortion in evaluating the performance of a manager. So in order to help manager accountable for results they are evaluated on the basis of operation under their direct control. Activity based costing considers a number of activities that takes place to allocate different types of costs unlike other methods.Activity based costing method is considered the best way in overhead allocation and allotment within production units. It considers a variety of activities and it gives a more accurate answer as compared to other methods of allocation. Case Study It is the policy of Dealogic, LLC to give their managers a high level of independence to make decisions for which they are held accountable for the results. That means they are free to run their units as they like. They are responsible to generate maximum revenue from unit under their command and to restrict cost incurred during the year.There are two type of costs generated at each unit. 1) Direc t costs ( Traceable consulting costs) 2) Indirect costs (Non-Traceable consulting costs) Direct costs in this case is that cost which can be directly and easily attributed to revenue generating operations of the business and indirect cost is one which arise during the course of operations of the business but it is very difficult to attribute it specifically to a single unit. So whole of the indirect costs from all the units are combined and then allocated a fair portion of this cost to each unit based on some criteria.In case of Dealogic, LLC, this criterion is based on revenue generation from each unit and indirect cost is then allocated to each unit depending upon the amount of revenue generated from each unit. This criterion varies from business to business. But the purpose is to allocate this indirect cost based on a criteria that has some direct relationship with this indirect costs. Conclusion The choice of one particular overhead rate as against the others may substantially a ffect the amount of overhead costs apportioned to a unit of product.Consequently, variations in full- product costs may result simply from the manner in which the overhead rate is selected. The rate to use depends on the particular circumstances facing the firm. The ‘direct labor cost, base is easy to use since the necessary information is usually readily available. There may be no relationship, however between direct labor costs and overhead costs; indeed, most factory overhead costs are incurred on a time basis and are not related to the labor payroll. However Activity based Accounting is the most appropriate has it allocates accurately than the other methods. ReferencesAtril, P. F. and McLaney, E. J. (2002). Management accounting for non-specialists, 3rd edn (financial times prentice Hall) pp. 102-108 Drury C; (2000); Management and cost Accounting;5th edition ,business press Thomson Learning78-85 Horngren, C. T. , Bhiman A. , foster G. , and Datar, S. M. (1999). Cost accou ntin: A managerial Emphasis, (prentice Hall Europe) pp. 135-160 Larson D, Kermit, Wild, J. john & Chippetta Barbara;(1996); fundamentals of accounting principle; London; Irwin. Wald J (2000) Biggs’s Cost accounting; The English Language Book Society and MacDonald and Evans Ltd London & Plymouth pp 98-136