Cost Classification Essay Example

Cost Classification Essay Purpose of the course familiarize you with: 1. Managerial accounting concepts. 2. Managerial accounting practices. 3. Use of managerial accounting information for decision making. 4. Pitfalls. Accounting is a branch of study concerned with the generation ( identification measurement ) and provision (Communication) of information. Managerial accounting is in particular accounting for the internal management of organizations. A. Financial versus Managerial Accounting Financial AccountingManagement Accounting Approach! unifying concept: assets=equities! no underlying unity many approaches Rules ! G. A. A. P.! no general principles ! mandatory! mostly optional Measurement! almost exclusively $! many non-financial elements ! emphasis on precision, objectivity! subjective estimates Past/Future! based on past! many future estimates and forecasts Aggregation! overall summary of business! very segmented ! general purpose information! specific purpose reports Frequency! less/mandatory frequency! more frequent and optional Similarity! basic data source same End result! nds with financial statements! integral part of other business aspects B. Cost Accounting Terminology 1. Nature of Cost Cost A sacrifice of resources: Cost is a measurement in monetary terms of the amount of resources used for some purpose. Expense The cost charged against revenue in a particular accounting period. 2. Purposes of Gathering Cost Information Routine decision making: Managerialcontrol Accounting Nonroutine decision making Cost Accounting Cost of Goods Sold Financial Product We will write a custom essay sample on Cost Classification specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Cost Classification specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Cost Classification specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Accounting Costing Inventory Valuation B. Three Aspects (Basic costs) of Managerial Accounting: 1. Decision Making (Differential Costs) Interface with decision models from operations research, economics and finance, competitive analysis of costs and prices, cost of capital calculations and investment decisions. Example : Dominos Pizza almost bankrupt 6 pizza making losses 2. Product Costing (Full Costs) Associating a $ value for the resources sacrificed in obtaining a product or service. used for financial reporting valuation of inventory, COGS. used for internal decision making product pricing, optimal product mix. Example-poor costing led Rockwell International Inc. , to overcharge customers high volume product heavy duty truck axles attract competitors selling at lower prices hence trouble. -automobile industry controllable costs. -steel industry died because of high wages. 3. Planning, Control Performance Evaluation (Responsibility Costs) Quantification of goals, strategi es and forecasts in the form of budgets develop pro forma financial statements. Measure to what extent managers and organizational subunits (responsibility centers) did achieve their goals. a) Informal control social psychology. b) Formal control performance evaluation, incentive provisions, compensation, promotions and dismissals. Example: Reimbursement mechanisms for hospitals, NOTE: DIFFERENT COSTS FOR DIFFERENT PURPOSES IS A RECURRENT THEME IN MANAGERIAL ACCOUNTING 3. What types of costs are incurred in a Manufacturing Firm? O/I  ¦ ? Raw - ¬ Materialsgt; ¦ R/M  ¦ R/M Purchased  ¦Invty  ¦ Used LT-  ¦ ? C/I O/I O/I  ¦ ? ? Labor  ¬  ¬  ¬ Purchases - Wages -  ¦ WIP  ¦-lt;  ¦ F/G  ¦lt;  ¦SOLD  ¦  ¦Invty ¦ COGM  ¦Invty ¦COGS  ¦  ¦ LT LT L Equipment  ¦  ¦ Purchases Depreciation ? ? C/I C/I Other Other Costslt; Overhead Consider the above diagram in terms of: * the flow of physical units (materials, labor, machine usage, etc. ) * the flow of costs NOTE that the accumulation of costs is associated with the accumulation of physical units. Hence: Is there a relationship between flow/accumulation of costs and the flow/accumulation of physical units: it is this relationship which we call cost classification. To use cost information effectively, we need to know how costs change or relate to the physical units or volume of activity. Cost Objects are anything for which a separate measurement of cost is desired. Cost Accumulation and Cost Assignment. Two stages in which an accounting system accounts for costs are: [1]cost accumulation and 2]assignment to various cost objects in order to provide manager needed information for decision making purposes. Cost Classification: Now consider some ways of classifying costs: A. Based on business function (RD, Design, Production, Marketing, Distribution, Customer service) B. Based on financial statement presentation (capitalized, noncapitalized, inventoriable, non-inventoriable: product vs. perio d) C. Based on assignment to cost object (direct vs. indirect) D. Based on behavior in relation to cost driver (variable vs. fixed) E. Based on aggregation (total vs. unit) Product vs Period During a given year all costs incurred by the firm can be classified into: * costs that can be matched with the process of production: these are called product costs. * costs that cannot be matched with units as they are manufactured: these are called period costs. (They can only be matched with the given period. ) GAAP: all costs of manufacturing are product costs; all selling and administrative expenses are period costs; Why is this difference important? . . . . . . . . . Product cost is the sum of the costs assigned to a product for a specific purpose. Exhibit 2-9 – Panel A B (page 44) illustrates three different purposes: Product pricing and product emphasisproduction costs !Contracting with government agencies+ design RD costs !Financial statements+ mktg, distbn, customer service costs Manufacturing Costs: Three manufacturing cost categories 1. Direct materials costs acquisition costs of all materials that eventually become part of the cost object (usually final produ ct) that can be traced in an economically feasible way. 2. Direct manufacturing labor costs compensation of all manufacturing labor that is specifically identified with the cost object that can be easily traced in an economically feasible way. 3. Indirect manufacturing costs all other manufacturing costs that cannot be individually traced to the cost object (final product) in an economical way. Other terms used for indirect manufacturing costs include factory overhead, manufacturing overhead, factory burden. Three-part and Two-Part Cost Classifications. Manufacturing-cost accounting systems normally classify costs into either three or two categories. !In a three-part system, costs are classified as direct material, direct labor, and indirect manufacturing costs. !In a two-part system, costs are classified as direct materials costs and indirect manufacturing costs. Refer to Concepts in Action on page 41 regarding Harley-Davidsons decision to move to a two-part system. ) C. Prime costs include all direct manufacturing costs. D. Conversion costs are all manufacturing costs other than direct materials. They include direct labor and indirect manufacturing costs. Direct vs Indirect Within the category of product costs we classify costs into: * costs for which there is a direct link to individual units of product: these are called direct costs; e. g. . . . . . . . . . . . . . . . . . . . . . . . * all other product costs: these are called indirect costs; e. . . . . . . . . . . . . . . . . . . . . . . . . A. Cost Tracing and Cost Allocation 1. Direct costs of a cost object are related to and can be traced to a given cost object [product, department, etc. ] in an economically feasible way. 2. Indirect costs of a cost object are related to but cannot be traced to a given cost object; therefore, indirect costs are allocated to the cost object. 3. Factors affecting classification of a cost as direct or indirect: a. Materiality of the cost in question b. Information-gathering technology available c. Design of operations . Contractual arrangements Materials can be direct or indirect. Labor can be direct or indirect. Overhead is always indirect. Direct Costs -Costs that can be directly related to a cost object, e. g . a particular unit of output. Indirect Costs -Costs that cannot be directly related to a cost object. Direct Materials -materials used in production which end up as part of the finished product. For example, in the manufacture of automobiles, steel is a direct material. Indirect Materials -materials used in production which do not end up as part of the finished product. For example, in the manufacture of steel, the oil used to fire the furnaces is an indirect material. Direct Labor -costs of the workers who work directly on the production process. An assembly line worker is considered direct labor. Indirect Labor -costs of workers who work in the factory but not directly on the production process. The factory foreman is considered indirect labor. Overhead -all costs that are not direct materials or direct labor. Overhead includes indirect materials, indirect labor, depreciation on the factory building and equipment, insurance and taxes on the factory, etc. Product Cost= Direct material+ Direct labor+ Manufacturing Overhead =Prime Cost+ Manufacturing Overhead =Direct Material+ Conversion Cost Cost Drivers and Cost Management Cost Drivers: A. Due to increased competition, organizations are attempting to continuously reduce costs by: 1. Performing only value added activities those that customers perceive as adding value, and 2. Efficiently managing the use of cost drivers in those value-added activities. Cost Behavior Patterns: Variable Costs and Fixed Costs 1. Variable cost is a cost that changes in total in direct proportion to changes of a cost driver: i. e. a cost is variable if in total it varies in proportion to changes in the level of production. A. Fixed costs, in total, do not change as the related cost driver changes, i. e; a cost is fixed if in total it remains fixed (for a given time period) regardless of changes in the level of production (within a relevant range of production B. Semi-Variable/Semi-Fixed: Assumptions:1. costs behavior is dependent on a specified cost object 2. the time span must be specified . total costs are linear 4. there is only one cost driver 5. variations of the level of the cost driver are within a relevant range 4. A relevant range is the range of the cost driver in which a specific relationship between cost and the driver is valid 5. Relationships of Types of Costs (Refer to Exhibit 2-5. ) gt;  ¦ Cost of Fertilizer  ¦  ¦ (The cost of fertilizer per kiwifruit is fixed. )  ¦  ¦ L-lt; Volume of Kiwifruit Production gt;  ¦ Cost of Farm Rent  ¦  ¦ | |  ¦ | | L-lt; Volume of Kiwifruit Production Relevant Range (The cost of rent per kiwifruit varies with the level of production: this is a spurious (meaningless? ) calculation anyway. Why? not controllable on a per unit basis. ) An information system which breaks down costs into VC and FC is costly. (Running regressions is more expensive than not running regressions. ) Why might this classification be valuable? . . . Total Costs and Units Costs: Pitfalls of UNIT Costs: A. Unit cost is computed by dividing some cost total by some number of units. It is also called average cost. B. It is important to use caution when using unit costs. Whenever fixed costs are present, the unit cost will change at different volume levels. See bottom of page 34 of the text for an illustration of this point. Financial Statements and Cost Terminology A. Capitalized costs are those that are presumed to have future benefits and are first recorded as assets when incurred. B. Noncapitalized costs are recorded as expenses of the accounting period when they are incurred. Service-sector companies provide services or intangible products to their customers for example, an audit or legal advice. A. These firms do not have inventories at the end of an accounting period, and labor is the most significant cost category. B. A service-sector income statement and the treatment of capitalized and noncapitalized cost in a manufacturing sector company are presented in panels A and B respectively of Exhibit 2-6 on pageXX of the text. Merchandising- and Manufacturing-Sector Companies Merchandising-sector companies provide tangible products they have previously purchased in the same basic form from suppliers. Examples include retailers, distributors, and wholesalers. Manufacturing-sector companies provide tangible products that have been converted to a different form from that of the products purchased from suppliers. These firms can have direct materials, work in process, or finished goods inventories at the end of an accounting period. !Capitalized inventoriable costs (also called inventoriable costs) are those either associated with the purchase of goods for resale (merchandising) or with the acquisition and conversion of materials and other manufacturing inputs into goods for sale (manufacturing). These costs become Cost of Goods Sold (COGS) when the inventory is sold. !Capitalized noninventoriable costs are those associated with any aspect of the business other than inventory, example: depreciation. Operating costs include noncapitalized costs and the periodic expensing of capitalized noninventoriable costs (e. g. depreciation) and are consumed in the generation of revenue. Income Statements of Merchandising-Sector firm and Manufacturing-Sector firm are presented in Exhibit , panel A on page xx and Exhibit 2-x, panel A on page xx, respectively. A separate Schedule of Cost of Goods Manufactured must be prepared for the manufacturer (see panel B of Exhibit 2-x). Diagrams illustrating the flow of capitalized inventoriable, capitalized noninventoriable, and noncapitalized costs are presented in panel B of Exhibit 2-x for a merchandising-sector company and in Exhibit 2-x for a manufacturing-sector company, respectively. Summary of Cost Classifications | | | | | | | |PRODUCT | |PERIOD | | | | | | | | |Direct Materials |Direct Labor |Factory Overhead | | | | | | | | |F I X E D | | | | | | | | | | | |VARIABLE | | | | | Direct Costs Indirect Costs Fixed? Indirect Variable? Direct Benefits of Defining Accounting Terms A. It is important to clearly define what is meant by or is includible in different cost accounting terms. For instance, the example in the text indicates that the treatment of fringe benefits for manufacturing employees as either direct labor or indirect manufacturing costs may have important tax consequences. B. Other items that present classification difficulties include: compensation for training time, idle time, vacation pay, sick leave, and extra compensation for overtime. C. In order to prevent disputes, contracts and laws should be as specific as possible regarding definitions and measurements of accounting terms. Summary Cost Concepts Definitions CONCEPTDEFINITION CostA sacrifice of resources ExpenseThe cost charged against revenue in a particular accounting period. We generally use the term expense only when speaking of financial reports; expired cost. Cost Concepts for Cost Accounting Systems Product costsCosts that firms can more easily attribute to products; costs that are part of inventory. Period costsCosts that firms can more easily attribute to time intervals. Prime costThe component of product cost that constitutes direct labor direct materials. Conversion costThe component of product cost that constitutes direct labor overhead. Absorption Cost A method of inventory valuation in which cost firms use all manufacturing costs both fixed and variable in computing a unit product cost. (also called full cost) Variable costA method of inventory valuation in which firms use only variable manufacturing costs in computing the unit product cost. (also called direct cost) Cost objectAny item for which the manager wishes to measure cost (e. g. , product department). Direct costsCosts directly related to cost object. Indirect costsCosts not directly related to a cost object. Common costsCost shared by more than one cost object. CONCEPTDEFINITION Cost Concepts Used in Decision Making Variable costsCost that vary with the volume of activity. Fixed costsCosts that do not vary with volume of activity over a specified time span. Differential Costs Costs that change in response to a particular course of action. Sunk CostsCosts that result from an expenditure made in the past and that cannot be changed by present or future decisions. Opportunity cost:The return that one could realize from the best foregone alternative use of a resource. Miscellaneous Cost Concepts Controllable Costs Costs that can be influenced or affected by a particular individual. Noncontrollable CostsCosts that cannot be influenced or affected by a particular individual. Average CostsA division of the total costs for the period by some unit of operations such as number of hours worked or number of units produced. The most frequently used average cost is the average unit cost. Question: How would you classify overtime premium cost? NOTE: It is important to recognize that the above cost classifications are not mutually exclusive. Furthermore, often we cannot uniquely determine the nature of a given cost item.

Shadow essays

Shadow essays Twenty-five years ago, after Richard Nixon resigned the presidency, Gerald Ford promised a return to normalcy. "My fellow Americans, our long national nightmare is over," President Ford declared. But it was not. The Watergate scandal, and the remedies against future abuses of power, would have an enduring impact on presidents and the country. In Shadow, Bob Woodward takes us deep into the administrations of Ford, Carter, Reagan, Bush and Clinton to describe how each discovered that the presidency was forever altered. With special emphasis on the human toll, Woodward shows the consequences of the new ethics laws, and the emboldened Congress and media. Powerful investigations increasingly stripped away the privacy and protections once expected by the nation's chief executive. Using presidential documents, diaries, prosecutorial records and hundreds of interviews with firsthand witnesses, Woodward chronicles how all five men failed first to understand and then to manage the inquisitor ial environment. "The mood was mean," Gerald Ford says. Woodward explains how Ford believed he had been offered a deal to pardon Nixon, then clumsily rejected it and later withheld all the details from Congress and the public, leaving lasting suspicions that compromised his years in the White House. Jimmy Carter used Watergate to win an election, and then watched in bewilderment as the rules of strict accountability engulfed his budget director, Bert Lance, and challenged his own credibility. From his public pronouncements to the Iranian hostage crisis, Carter never found the decisive, healing style of leadership the first elected post-Watergate president had promised. Woodward also provides the first behind-the-scenes account of how President Reagan and a special team of more than 60 attorneys and archivists beat Iran-contra. They turned the Reagan White House and United States intelligence agencies upside down investigating the president with orders to ...

Reflection Paper Essay Example | Topics and Well Written Essays - 750 words

Reflection Paper - Essay Example At the same time, though most people knew what the laws called for, it was still too early to tell the measures their respective State governments would take. While some states adopted the laws as they were, others introduced to exceptions, making the laws almost unattainable. Eminent domain Eminent domain generally refers to the power of the government to control all the property within its territory and appropriate it for public use. In the United States, these powers have been delegated to the respective state governments (Weinstein, 2006). However, the government must undertake several steps before acquiring private property for public use. This applies regardless of whether the acquisition is complete, partial, temporary or right of way. In all the cases, the government is supposed to pay a fair price for the property, which is usually the fair market value or the highest price one can pay for the property in an open market. At times, the government may go further to ensure that there is fair compensation for the property taken. This includes for example, finding a premise for a going-concern business or paying relocation costs to individuals moving from their homes. After undertaking all the steps, the government must ensure that the acquired property is for public use, as any other purpose would make the process null and void (Larson, 2004). These powers vested upon the government vary from one state to another, based on the limitations placed over the use of the appropriated property (Larson, 2004). The three main factors that arose immediately after the Kelo ruling are responsible for these differences. These factors included the uncharacteristic dissent by the former justice Sandra Day O’Connor, the change in political and legal atmosphere in the country, and the outcry from both the media and the public concerning the ruling. Of the three, the dissent by O’Connor was the most unequivocal as she went further to document her thoughts, whi ch apparently rivaled those of her colleagues. In addition, she joined hands with a group of advocates from the property right movement, who argued that the law would not only replace homes with shopping malls, but also turn farms into factories (Weinstein, 2006). Like O’Connor, the Congress indirectly opposed the enactment of the eminent law by introducing limitation bills. The aim of the bills was to deny state or local government funds, which would necessitate the transfer of private property to other parties. However, it was very categorical in the ban, as it only prohibited those that benefited private investors. Consequently, although the laws vary among various jurisdictions, it is apparent that most of the states concur with the laws. The differences originate from the need of each State to be independent and protect the rights of its residents. Most of the states that enacted the eminent domain law introduced bills that restricted the use of the appropriated property for economic development. Others went further to define economic development as those activities that would create new job opportunities and generate revenue to the state. With this specification, it became apparent that any appropriation for private gain would be discouraged (Weinstein, 2006). Alabama serves as a good example of how States passed bills to prohibit the implementation of

HRD276 Essay Example | Topics and Well Written Essays - 250 words - 1

HRD276 - Essay Example Thus, it does more good to the employers if employees have rest for them to become highly productive. It is also important to consider that allowing employees to have a balance work with leisure makes them happy with their work. It is important to keep employees happy with their work for them to stay with the employers. If employees will leave, it will be costly for the employers to find replacement and to train a new employee. I believe that is the responsibility of the organization to provide the balance between paid labor and unpaid labor. I would leave the organization responisible because the organization needs the worker and it would cost the employer twice as much to replace them as it would to keep them and provide them the requested time off. If an employee needs a few less hours or a few less days why would it be such a big deal to give them those days off if you know this employee and you know they are not going to leave you. I believe that being a good employee should show a small type of soft side in your employers and allow you the time you need off. I know through work experience that has been done for me. I work over the summers and winters back at home at my high school. And now for my employers have trusted me with their time, familys, and also personal belongings. I believe that these employers would allow me to plan or do work for them and they can count on me to get it done. And also i f I ever needed anything I could count on them to help me out. Employees are not machines. We get tired and also needs to rest and have some leisure. When we are well rest and had recreation, we become more effective with our jobs and this is beneficial for the company. In addition, we also get attached with the company because we feel that they are taking good care of its employees. As a result, we stay with the company and the attrition rate of the company is low saving them the cost of hiring new

Change the ethic form for your dissertation Essay

Change the ethic form for your dissertation - Essay Example In this research, the researcher has done extensive research on the impact of hospitality on tourists from Western countries of the world. The culture of West and that of China are very different and there is a need to explore the factors that contribute to maximizing the level of satisfaction for the tourists. Literature review has shown that it is the intangible services like hospitality that is the core reason of maximum customer satisfaction in tourism industry. The main research objective of the study is â€Å"to identify the strengths and weaknesses of the tourism and hospitality industries of China as perceived by Western tourists and enhance the strong points while overcoming the weak areas so that the industries can be boosted and tourism in the country can reach to its desired position†. Tourism industry has been growing at an exceptional rate and it is expected that it will continue to expand more in the future. The most important aspect that the tourists consider when deciding about their travel destinations are the information gathering process. The tourists use variety of sources to gather sufficient information. As Gursoy and McCleary (2004) have stated that tourist information is the most valuable concept and the two vital aspects that are given utmost consideration comprise of the image that the tourists have about the destination and the selection mechanism that the tourists conduct to make their final destination choice. The study of World Trade Organisation, cited by Enright and Newton (2005), indicated that China’s economy is growing at an accelerating rate and since it is entering the growth phase, it has been successful in attracting various international business organisations either for starting their operations or doing huge amount of investments. Chinese government has made sure that it can attract huge number of tourists by developing effective plans and for

Social Work Knowledge And Skills Analysis Social Work Essay

Social Work Knowledge And Skills Analysis Social Work Essay This essay provides a critical analysis of a 10-minute AV recording transcript (appendix 1) of an interview with a service user in a simulated role play. This is not a real interview, but part of a student assignment. All names used in this recording transcript are fictitious and thus there are no issues concerning confidentiality. The essay comprises two parts. In Part 1, Kolbs Learning Cycle (Kolb, 1984) will be utilised to reflect upon the interview. In Part 2, the ASPIRE Model (Parker and Bradley, 2003) will be utilised to outline how further work with this service user would be approached. Kolbs Learning Cycle and the ASPIRE Model will both be briefly outlined within the appropriate section. Part 1: Reflection and Critical Analysis Kolbs Learning Cycle, which will be used to reflect upon and critically analyse the interview, comprises four stages of learning from experience: Concrete Experience (i.e. active involvement in an experience); Reflective Observation (i.e. reviewing and reflecting on the experience); Abstract Conceptualisation (i.e. concluding and learning from the experience); and, Active Experimentation (i.e. planning and trying what has been learned). Each of these stages will be used in this reflection and critique. Concrete Experience A simulated role play interview was conducted with Paul Jones, a 60-year old who contacted the adult social work team to discuss the possibility of some assistance. Paul is the sole carer of his 92-year old father, James. Paul has been finding it increasingly difficult to care for James, who spends all day on the sofa and does not even go upstairs to his bed at night. James became this way soon after the death of his daughter 1-month previously. She died of cancer not long after Paul and James lost Pauls mother and James wife to a heart attack, 6-months previously. Their only relative is Pauls son, who lives up North and is unable to visit regularly. The full case study can be found in appendix 2. Reflective Observation The purpose of the interview was to work collaboratively with Paul in establishing his current needs. With the exception of the beginning of the interview when I was nervous and finding background noise distracting, I communicated in a clear and courteous manner. These skills are important when establishing rapport with a service user, laying the foundations to develop mutual respect and trust (Koprowska, 2005). After some introductions and the setting of boundaries regarding confidentiality, I placed the interview agenda into Pauls control with the appropriate use of the open-ended question, What has bought you here today? By recognising the power imbalance present between social workers and service users, I was mindful to reduce the oppressive impact of hierarchy (Dalrymple and Burke, 2000). The question did, however, seem to unnerve Paul and he passed the question back by asking Well, Im not sure how much you know? I informed him that I do know a little bit. . . and then gently en couraged him to provide me with some more information. On reflection, I should have clarified with Paul why needed the information again (i.e. to confirm accuracy of details). He was clearly uncomfortable with repeating the information, possibly due to a previous resistance to seeking outside help. I was focused on eliciting information from Paul first-hand to prevent any assumptions being made, but should have adapted my approach based on Pauls needs. A key strength within the interview was the effective use of empathic understanding, which appeared to put Paul at ease. Statements such as, This must have been a very difficult time for you and appropriate use of eye contact and body language conveyed empathy, congruence (genuineness), and unconditional positive regard. These are three core conditions required in person-centred counselling (Rogers, 1980). I feel that by utilising these skills within the interview, Paul was able to speak openly about his concerns. Indeed, evidence suggests that congruence supports anti-oppressive practice by facilitating the development of a partnership (Miller, 2006). Paul sought help under the premise that it was for James, but with the appropriate use of open-ended and closed questions it was established that he needed help too. The needs of the carer are far too often overlooked within social care (Herring, 2006), but I ensured I gained a balanced accumulation of information on both Paul and James in order to establish both of their needs. Systems Theory (Bronfenbrenner, 1977) purports that in order to understand an individual, they need to be assessed in terms of their interactions with their environment and within their relationships. By the end of the interview, a shared understanding had been reached, as well as a plan of action in terms of arranging a home visit and contacting Citizens Advice to discuss financial concerns. Thus, the initial aim of the interview was met. Abstract Conceptualisation When discussing his problems, Paul was very open and forthcoming, as was facilitated by the use of non-verbal encouragers such as nodding and leaning slightly forward to show interest (Seden, 1999). He was, however, resistant to further outside help such as from his GP or a counsellor. I was careful not to judge Paul on this and to remind myself that there are a number of reasons why he might be resistant (e.g. previous negative experiences with health professionals; family belief systems, etc.). Interestingly Paul did share that James would also be resistant to outside help, indicating the possibility that seeking help is not part of the family belief system. It was important that I did not oppress Paul or James by undermining their responsibilities for the choices they make (Dominelli, 2002, p.47). On reflection, I should have been more understanding of Pauls difficulties accepting help and adjusted my approach accordingly. In particular, if I was to conduct this interview again, I would change the way I responded to Pauls concerns that, I am just worried that I am going to lose it with my dad and I often find things closing in on me. . . I should have probed these concerns further, as has been highlighted in my feedback, in order to establish whether Paul was a danger to himself or James. One of the key roles within the National Occupational Standards for Social Work is to Manage risk to individuals, families, carers, groups, communities, self and colleagues (GSCC, 2002, p.12). Pauls feelings of despair were mentioned on more than one occasion and, on reflection, I should have detected this as a potential risk factor. I feel I was effective in my use of paraphrasing, as used to clarify issues and demonstrate active listening. However, greater use of summarising might have facilitated communication and ensured that information provided by Paul was being interpreted according to his own subjective experiences (Seden, 1999). I will endeavour to develop these skills throughout my training. References Bronfenbrenner, U., 1977. Toward an experimental ecology of human development. American Psychologist, 32, pp.513-530. Dalrymple, J. and Burke, B., 1995. Anti-oppressive Practice: Social Care and the Law. Buckingham: Open University Press. Dominelli, L., 2002. Anti-Oppressive Social Work Theory and Practice. Palgrave Macmillan. General Social Care Council, 2002. The National Occupational Standards for Social Work. Topss England, April 2004. Herring, J., 2006. Where are the carers in healthcare law and ethics? Legal Studies, 27(1), pp. 51-73. Kolb, D.A., 1984. Experiential Learning experience as a source of learning and development. New Jersey: Prentice Hall Koprowska, J., 2005. Communication and interpersonal skills in social work. Exeter: Learning Matters Miller, L., 2006. Counselling Skills for Social Work. London: Sage Publications. Parker, J. and Bradley, G., 2003. Social Work Practice: Assessment, Planning, Intervention, and Review. Exeter: Learning Matters. Rogers, C.R., 1980. A way of being. Boston: Houghton Mifflin. Seden, J., 1999. Counseling skills in social work practice. Buckingham: Open University Press. Part 2 Further Work with the Jones Family The acronym ASPIRE represents the social work process of Assess, Plan, Intervene, Review, and Evaluate, which enables the exploration of successfully operationalising a plan made with a service user (Parker and Bradley, 2003). Adopting this framework also encapsulates the fourth stage of Kolbs Learning Cycle: Active Experimentation. Importantly, supervision would be required in any interviews since I am a newly qualified Social Worker. Furthermore, the contribution of regular and high quality supervision in the social work profession has been emphasised (Laming, 2009). If the case of the Jones family was allocated to me after this initial assessment, I would take an eclectic approach, using the ASPIRE framework to guide intervention delivery. An eclectic approach would be adopted in order to ensure that Paul and James individual needs were taken into consideration. I would be unable to identify the most appropriate approach to use without first meeting with James, thus an eclectic approach would facilitate flexibility between service user needs. Assessment would take place within the home, thus adopting a person-in-environment perspective (Kemp et al., 1997). Importantly, supervision would be required in any interviews since I am a newly qualified Social Worker. Systems Theory posits that in order to understand a service user, their ecological system needs to be taken into consideration (Bronfenbrenner, 1977). This includes their microsystem (i.e. immediate relationships), mesosystem (i.e. different parts of the microsystem working together), exosystem (i.e. systems that the individual is not directly part of but that affects them), macrosystem (i.e. the larger social world, such as government and culture), and their chronosystem (i.e. a system of change). The rationale for utilising this theory is that the current problems experienced by Paul and James appear to be related to recent changes within his microsystem. This includes the loss of two family members, changing health status (i.e. James has gained weight, has emphyse ma, and is becoming less mobile), changing roles (i.e. Paul is now sole carer to James), and a change in their relationship. Bell (2003) asserts that it is easier to understand an individuals behaviour in the setting in which it occurs, which is the approach I feel most appropriate within this scenario. Family relationships are complex and aptly described by Dallos (1991) as, The essence of family life is that it is complex and changing and that unique situations and combinations of needs continually arise (p.7). Therefore, effective support for individual members requires the utilisation of theory and knowledge that assesses their needs within the family context. An understanding of demands and resources is important when working from the systems perspective, an understanding which the theory itself lacks to emphasise (Coady and Lehman, 2008). For the Jones family, demands within their life include bereavement, deteriorating health, and financial concerns. In terms of resources, they are fairly isolated and, despite initiating this interview, they are both resistant to outside help, which also limits their resources. This provides the rationale for utilising a Task-Centered, problem solving approach in the intervening stage of the ASPIRE framework. The evidence suggests that such an approach is appropriate for dealing with family problems, new roles, and illness or bereavement (Reid, 1978). Paul mentioned a number of problems, both personally and in relation to James, and thus facilitating him to identify the cause of these problems would be a useful endeavour in helping him tackle them. By using a problem solving approach within a collaborat ive partnership with the family, I would anticipate that it would enhance their capacity to deal with future problems if they were to arise (Germain and Gitterman, 1996, p.139). In turn, educating Paul on the use of problem solving strategies would act to prevent further oppression by providing him with tools he can utilise in other areas of his life (Coulshed and Orne, 1998). A problem I identified during the role play, but which would need to be confirmed via a shared interpretation with Paul and James, is that Paul could unintentionally be colluding with James disengagement. For example, by leaving his lunch next to the sofa so that he does not have to move, Paul is creating dependency. Thompson (2001) suggests that when working with carers, it is important not to encourage them in a role that could result in dependency and thus further oppress the person being cared for. This would need to be attended to sensitively and without causing offence to Paul. One such way of achieving this is via the problem solving approach to help Paul recognise this for himself. Indeed, change is easier if the directions that professionals and users wish to follow coincide (Dominelli, 2002, p.25). In working with Paul and James, great consideration would be needed in terms of bereavement. It sounds like James might be experiencing depression associated with one of the purported stages of bereavement (Kubler-Ross, 1989). In addition, Paul might be in the anger stage or possibly unable to process his feelings due to the stress of taking care of his father and worrying about finances. Their current problems are likely to hinder them both reaching a period of restoration orientation, where they can focus on building their future after their loss (Worden, 2003). In order to facilitate a move towards restoration orientation, I would work with the strengths possessed by Paul and James to ensure anti-oppressive focus is maintained (Parker and Bradley, 2003). There has been some critique to Systems Theory, including that it lacks theoretical and empirical support in practice situations (Healy, 2005). Overall, however, the purpose of the theory is to work with service users in a way that enhances and strengthens their abilities to adapt and solve problems, which ultimately provides long-term outcomes rather than short-term solutions. The key role of social work, as agreed internationally, is the promotion of social change, problem solving in human relationships and the empowerment and liberation of people to enhance well-being (GSCC, 2002, p.12), and I anticipate that the theories and approaches outlined above would facilitate the empowerment and liberation of the Jones family. In order to effectively meet the needs of the Jones family, it will be essential to conduct the review and evaluation stage of the ASPIRE model in order to provide closure, implement any additional interventions, and develop my own skills and abilities through reflection and critical analysis.

Hope for Rehabilitation for Institutionalized Youth Offenders Essay

â€Å"You do the crime, you pay the time,† is a common phrase uttered throughout our society in regard to juvenile delinquency. It has been suggested that a punitive response to the problem of youth violence in America is an effective means of solving the issue of youth crime, and would also deter future offenders. As a result, the existence of rehabilitation strategies within the system available to offenders is under threat. A harsh and punitive response to youth violence was, in part, brought about by a moral panic across America. Exaggerations by the media and political figures act as instigators of panic. Both the media and politicians promoted the concept of the super-predator youth. The media played its part by publishing or airing many individual stories of violent youth. Those in question represented only a small amount of the adolescent population. However, many Americans took these media-conveyed stories at face value, and it seemed to the public that there could be a juvenile delinquent around every corner just slavering to steal their wallet or sell them narcotics (Howell, 27). As a political ploy, many of those running for office and looking to gain support drew on this fear and called for more punitive measures toward youth violence. Politicians pushed to confine youth within adult prisons (Howell, 27). In some states, those under the age of 16 can now be sentenced to life imprisonment without the possibility of parole, and the ratification of the International Covenant on Civil and Political Rights in the United States reserved the right to execution of those under the age of 18. Eighteen youths have been put to death in the United States (Howell, 39). There were high hopes of deterring violence in thi... ... considers these young people a lost cause, we are doing ourselves a serious injustice. They may not be able to physically give back what they have taken, be it life, possessions, or the integrity of others or themselves. Giving comes in many shapes and sizes. A rehabilitated young man may become a mentor for at-risk kids. A young woman out of treatment may start midnight basketball in her crime-ridden neighborhood. Another may move on to further his education. The possibilities are endless for so many of these youths. However, they need help in accomplishing their potential. This being said, who are we to deprive someone so young with so many years ahead of them, of life and liberty? These young people deserve a chance. They can change for the better. This can be accomplished by further investigating effective treatment. Now is the time to make it happen.

Cucumber Benefits

Cucumber is one amongst the established developed harvests, accepted to have started in the Indian landmass. It has thin to darkish green shading, skinny pores and skin, dampness thriving tissue with small eatable seeds interior, what's more, is delighted in best in plates of mixed greens, else as a fluid. It has a gentle, invigorating taste and an excessive water which helps maintain your body hydrous, and the low calorie pleased to put it on an excellent alternative to a weight diminishing consume less calories. Give a chance to perceive the attainablemedical advantages of cucumber to save our bodies in high form. 1) Hydration:-Comprising largely of water, and concerning essential electrolytes, cucumbers will facilitate stop drying out throughout the sweltering summer months. Adding together cucumber and spearmint to water will boom water utilization by means of making it greater appealing to drink. Dehydration is vital for numerous stuff together with keeping up a sound digestive tract, stopping constipation, and maintaining excretory organ stones. 2) Stop Constipation:– Take in cucumber for your day by day diet routine. Stomach related issues in the express of indigestion, gastritis, acidity and ulcers may be cured by devouring cucumber. Cucumbers have plenty of water, and their skin can hold a high quantity of infusible fibre. Water and fibre both assist food to travel with the stomachrelated tract speedier and all the more effectively, allows indigestion. 3) Diabetes:– Cucumbers are additionally a powerful treatment for diabetes. In Cucumber squeeze there are hormones which are wanted by the pancreas for generating insulin. 4) Skin Blessings of Cucumber:– One of the best advantages of cucumber is rejuvenating quality for the skin. Specialists suggest cucumber squeeze since oxide extent for a more beneficial and sparkling skin. Cucumber's excessive water volume can label it normally hydrous, and it's acknowledging that wetness is the fine pal to sound skin. a.Revives Skin:– The crucial skin advantages of cucumber are that it allows for reviving the skin. Cucumber can be utilizedon even the touchiest skin. It's calming, cooling properties can take care of pores, what's more, it holdstotally no arrogant elements or chemical compounds. Facial covers bearing cucumber fluid are useful forskin modification. b. Inverts Skin Tanning:– Cucumber's invigorating and skin-fixing impacts build it a superb normal skin toner. You couldutilize the squeeze of a cucumber or dilute it with water to apply as a toner to take away oil. In the meantime, an excessive quantity of water in cucumber will maintain your skin wet and flexible. c. Calms Sunburn:– Cucumber might be an inborn and mellow approach to deal with sunburn.Cucumber essence is abundancein vitamins, particularly water-soluble vitamin, which, being cell reinforcement kills the unsafe free radicals created by UV beams throughout the solar exposure, in this way lowering melanin generation and fetch on the spot remedy as it gives assistance to pull the heat energy out of your body. You need only spread the pices of cucumber to the pervaded regions and wait for about fifteen minutes.Now use a light lotion to re-hydrate your blazed pores and skin. d. Diminishes Dark Circles:– Utilizing cucumber cuts around the eyes may diminish the advent of dark circles rapidly. The adequacy of cell reinforcements and oxide in cucumber will facilitate in gradually blurring darkcircles. Cucumber solaces arteries around your eyes; thus allow delivering again its ordinary tint. Simply puts two cucumber cuts on each eye and take a rest for about 15 to 20 minutes. e. AN anti-ageing facial mask:-The water-soluble vitamin and caffeic corrosive in cucumbers go about as cell reinforcementswhich may facilitate to moderate the presence of the indications of maturing. To prepare anincredible do-it-yourself against maturing face veil, blend two teaspoons of ordinary yoghurt with a large portion of puree made of cucumber. Now make it into a thick blend, observe on your skin and wait for about 15 minutes before purging with heat water. On one hand the hostile to oxidants properties in the cucumber will battle the indications of maturing, on the other hand, yoghurt will lightly shed your skin. 5. As Hair Conditioner:-In case of you like swimming, you may bear in mind of the dangerous outcomes of which an irritant will occur on your hair after some time. You must realize that cucumber function amazing to re-condition your broken hair. You should require: 0.25 th peeled cucumber One particular tablespoon vegetable oilOne particular egg Mix the peeled cucumber with the egg and vegetable oil provides it with an impact till it transforms into glue. Propagate the ensuing combination equally and easily all through the broken hair and abandon it on for a quarter-hour. Wash out completely prior absorbing.In case you are a well-regulated swimmer continue doing this remedy as a minimum at one time every month. 6. Cucumber for hair:– Cucumbers are the great supply of oxide, an important mineral for hair which can build hair strong and shiny. The excessive silicon and sulfur present in cucumber squeeze may additionally encourage quicker hair growth. Follow cucumber squeeze to your scalp, abandon it for about 15-20 minutes and rinse it off with a decent cleanser. This exceptional low-calorie fruit has greater vitamins to provide than simply water and electrolytes. Cucumber carries nearly all the vitamins needed for a balanced weight-reduction plan that assistance to keep up a sound body as well as lift numerous different procedures. Thus rejoice in its many blessings and carry on with a sound life. Â  

Chapter 1

Chapter 1: I feel bad that Aunt Martha doesnt ever get her money back. She worked so hard for so many years to earn that money to buy her childrens freedom and now shell have to start all over again. It is very demeaning to Linda for her to work for her dead mistresses daughter who is 5 years old. That is less than half her age.Chapter 2: Its a good thing that William, Lindas brother got to live with her. It must have been good to have family around. I think thats so mean when Dr. Flint sells Aunt Martha, she was supposed to get her freedom when her mistress died. Linda has already lost so many people. Her mother, her friend, and suddenly, her father too.Chapter 3: This chapter is a display of the hardships that the slaves faced, especially on the day that they would be sold off to different families. Also, slaves that had been in a family for years would just be sold off at any price, small or large.Chapter 4: I think Benjamin was a very brave person, and Im happy he escaped to New York.Chapter 5: I think that Linda and Dr. Flint have a disgusting relationship and I think that Dr. Flint is a mean, cruel man. The story of the two sisters is really sad because it shows that skin color was very important back then. The color of the sisters skin determined their life style. When Dr. Flint realizes that Linda wont give in to his sexual demands, he makes her his daughters nurse, which is bad because then Linda has to sleep wherever the daughter sleeps, and when Dr. Flint moves his daughter into his room, Linda ha to sleep there and that makes Linda uncomfortable, which is what Dr. Flint wants.Chapter 6: When Mrs. Flint recognizes what is going on between Linda and Dr. Flint she becomes angry and makes Linda sleep in a room that is connected to her own. This makes Linda realize that Ms. Flint is very weak and threatened by Linda, which is also what Dr. Flint wan...

Free Essays on Trying Teens

Trying Teens After committing a felony in the United States, a person’s age can determine what type of court he or she could be tried in. For example, if a person is under the age eighteen, then they would ordinarily be tried in a juvenile court. Otherwise, one would be tried in a circuit court. In my opinion, age should not play a role in the sentence of the accused. The reasons for this are; juveniles know the difference between right and wrong, punishments should be equal regardless of age, and the punishment should be a warning to other juveniles. At an early age, the difference between right and wrong is taught to children. The child knows that if they decide to hit their younger brother, then there will be consequences for their actions. Punishment administered by the parents is an attempt to mold the child’s concept of right and wrong. As the child moves toward adolescence, this principle does not fade. Minors, like that of adults, are able to comprehend the responsibilities of the decisions they make. Age does not commit crimes, people do. If a juvenile commits a crime, then he or she should be punished. Our justice system is based on the principle that if you are convicted of a crime, than you should be punished to the fullest extent of the law. Most juveniles receive less harsh and lengthy sentences compared to an adult; even if they are convicted of the same crime. In my opinion, giving leeway to juveniles is unfair and unjust to the victims’ loved ones. It is selling the victim short. There should be one punishment, and it should be for everyone. The lenient punishment juveniles receive, limits the possibility for rehabilitation. Laws protecting juveniles from being tried as adults are setting bad examples for other youths. The peers of the accused may view his or her actions as being tolerated behaviors. If juveniles do not learn their lesson, chances are greater for them to commit crimes in the future. Tr... Free Essays on Trying Teens Free Essays on Trying Teens Trying Teens After committing a felony in the United States, a person’s age can determine what type of court he or she could be tried in. For example, if a person is under the age eighteen, then they would ordinarily be tried in a juvenile court. Otherwise, one would be tried in a circuit court. In my opinion, age should not play a role in the sentence of the accused. The reasons for this are; juveniles know the difference between right and wrong, punishments should be equal regardless of age, and the punishment should be a warning to other juveniles. At an early age, the difference between right and wrong is taught to children. The child knows that if they decide to hit their younger brother, then there will be consequences for their actions. Punishment administered by the parents is an attempt to mold the child’s concept of right and wrong. As the child moves toward adolescence, this principle does not fade. Minors, like that of adults, are able to comprehend the responsibilities of the decisions they make. Age does not commit crimes, people do. If a juvenile commits a crime, then he or she should be punished. Our justice system is based on the principle that if you are convicted of a crime, than you should be punished to the fullest extent of the law. Most juveniles receive less harsh and lengthy sentences compared to an adult; even if they are convicted of the same crime. In my opinion, giving leeway to juveniles is unfair and unjust to the victims’ loved ones. It is selling the victim short. There should be one punishment, and it should be for everyone. The lenient punishment juveniles receive, limits the possibility for rehabilitation. Laws protecting juveniles from being tried as adults are setting bad examples for other youths. The peers of the accused may view his or her actions as being tolerated behaviors. If juveniles do not learn their lesson, chances are greater for them to commit crimes in the future. Tr...

Risk management and Planning in Tesco plc Essay - 1

Risk management and Planning in Tesco plc - Essay Example TESCO is the third largest retailer in the world. Tesco was the first major retailer to introduce carbon labeling on products. Initially established as a grocery retailer in the UK, the company has expanded its business to various countries across the world and its operations include from clothing, electronics, furniture and petrol to books, banking, telecom and software. The phrase "The Tesco Way" coined by its CEO Terry Leahy seeks to hold out to the public the company’s philosophy and values. The company has been in the forefront in its risk management policies, technological innovations such as camera and self-service tills in the retail industry and CSR initiatives over the period of time. The business risk is different from the financial risk in relation to a company. While the financial risk is related to the capital structure and debt, the business risk is related to the economic conditions. The prevailing economic conditions in relation to an industry will affect the different companies differently, based on the relative exposure to the economy, which has been strategically structured by the companies concerned. However, failing to react in tune with the external environment is the greatest risk as it will affect the performance of the companies in the background of liberalization and globalization. Current Risk Management Process The company (2010) states â€Å"We recognise the value of the ABI [Association of British Insurers] Guidelines on Responsible Investment Disclosure and confirm that, as part of its regular risk assessment procedures, the Board takes account of the significance of SEE [Social, Ethical and Environmental] matters to the business of the Group... and incorporates SEE risks on the Key Risk Register.†

Information Technology Investigation Essay Example | Topics and Well Written Essays - 1500 words

Information Technology Investigation - Essay Example It usually doesn't include its own authoring capabilities; instead, it focuses on managing courses created by a variety of other sources." (An E-Learning Glossary, 2008) E-learning has evolved along with the spread of the Internet, and today e-learning is one of the new innovations that are helping educators and administrators reach out to students across boundaries and time zones. E-learning has also ushered a new breed of entrepreneurs who are leveraging web based learning management systems to offer innovative, low cost and customized learning tools to students across the world. I was a part of an educational start up that offered a range of preparation tools for select international tests. I was a part of a small sub-team that analyzed the web based LMS landscaped and identified the most suitable LMS for the firm. Through this software investigation, I aim to identify the present trends in web-based LMS and e-learning. I also aim to identify the future evolution of e-learning. A web based learning management system offers a holistic and all encompassing training and assessment set up that allows tutors and administrators to design, create, manage, deliver, adaptive, interactive and innovative online learning tools. A web based learning management system creates a low cost yet highly effective learning and assessment environment that c... In addition to this, a web based learning management system also offers both the user and the tutor the flexibility to create or access content at their discretion. Most e-learning software applications come with a administrator/admin module that lets the tutor easily create and upload content with a authoring tool and a web browser. A typical web based LMS system also has features that allow the tutor as well as the learner assess and monitor the learning, thereby making the learning process highly interactive and customized. LMSs have evolved to be modular and they can often be integrated with other software applications like student information systems, online libraries and web analytics. This modularity and the ability to be integrated with other applications allows the administrator/decision maker utilize the data captured to design highly focused learning and assessment tools. Despite the fact that e-learning and LMS is a relatively old phenomena, it is yet to mature and stabilize. The LMS landscape does not have a clear leader, and is still rapidly evolving. The future potential of LMSs is highly promising, and the LMS of future should be an open ended learning platform. While the present LMSs use in-house generated content and is primarily a tool to manage and track content usage, the LMS of future should be a flexible, adaptive environment that will be integrated with the greatest content depository- the internet. The truly futuristic LMS should be able to intelligently source content from the web and complement that content with content generated in-house and offer much better learning tools. Business