Monday, September 30, 2019

Citation and European Industrial Relations

If I commit plagiarism unintentionally, it's not my fault and I won't face sanctions as I didn't copy someone else's work on purpose. Answer | Selected Answer: | False| Correct Answer: | False| | Only one of the following statements is accurate – which one is it? Answer | Selected Answer:| I used an article found on the internet for my assignment. I attributed the authors name and year of publication in my essay and added the full bibliographic details, including the date accessed, to my bibliography. | | What citation/referencing style are you required to use in assignments submitted as part of your UCD course?Answer | Selected Answer:| Harvard| | In your bibliography when listing a printed journal article, which of the following do you need to include? (Select all correct answers). Correct Answers:| Title of the article Author's name Volume/issue number of journal Title of the journal| â€Å"To adapt, appropriate, or alter the wording of (a saying or quotation) or the words of (an author or speaker) to suit one's own purpose† – Oxford English Dictionary Online (draft revision June 2006), available online [accessed 26th August 2008]. Paraphrasing allows you to allude to another’s work in your own assignments.When paraphrasing another’s work, you are required to acknowledge you are using another’s ideas to illustrate a point, and cite from where the information is sourced. When writing up my project if I change a few words with a section of text I don't have to cite it, because I have paraphrased it. Answer | Selected Answer: | False| | How do you properly â€Å"cite† the source of facts or information you've paraphrased? Check all the boxes to indicate exactly what you need to do to properly cite your sources, using the following webpage for further elp. Correct Answers:| Put an in-text reference i. e. (Author name date: page number) at the end of each sentence that contains new information from the source. Add the bibliographic information for the source (author, title, etc. ) to the reference list at the end of your paper| Quotation marks are used when directly reproducing another person’s words. They are generally used when: * The exact words are relevant to your arguments * Something is expressed in a unique way * Rewriting could cause loss of impactHow do you properly â€Å"cite† a short direct quotation of a few words in the main body of an assignment? Check all the boxes that are needed to properly cite the source of the direct quotation. Correct Answers:| Put quotation marks around the passage Put an in-text reference i. e. (Author surname, year of publication, page number) after the final quotation mark Add the bibliographic information for the source (author, title, etc. ) to the reference list at the end of your paper| Q8 How do you properly â€Å"cite† a direct quotation of a few sentences in the main body of an assignment?Check all the boxes that are neede d to properly cite the source of the direct quotation. Correct Answers:| Indent from the left-hand side of the page Type in single line spacing Acknowledge the source of the quotation by inserting the author's surname, year of publication and page number Add the bibliographic information for the source (author, title etc) to the reference list at the end of your paper| An annual report (whether in print or electronic) is defined as a â€Å"report on an incorporated company's affairs that must be sent to shareholders after the end of the financial year.Such reports contain an audited statement of the company's affairs as well as reports from the management of the company†. (From ‘The Handbook of International Terms in Economics and Business, electronic resource, accessed 30 Sept 2009)Which of the below statements is true? Answer | Selected Answer:| An annual report contains information in the same way as any other source to which you refer in your work and anything used needs to be acknowledged. | | The Web has become a popular source of information for student papers.To avoid plagiarising these sources, follow the same guidelines as print sources. Which of the following would be true of information you find on the World Wide Web or the Internet? Tick all the boxes that apply. Answer | Selected Answers: | Taking small pieces of information from the Internet and using it as my own work or in my assignments without acknowledging its source is plagiarism. I can quote from information I find on the internet or the web for my assignments as long as I acknowledge where the information came from and correctly reference it in my bibliography. | A website is an electronic medium and has its own conventions for citing, including the requirement to state the date on which you accessed the website. This ensures you are citing the most current version of the information on the site. Have a look at www. ucd. ie/library/students/information_skills/citation/harvar d. html#pageonwebsite and answer the following question. If I can’t find the authors/publishers of a website used in my assignment, I don’t have to cite it. Answer | Selected Answer: | False| You are doing an assignment on the role of the Social Partners in Irish Industrial Relations – which is the most authoritative and reliable website source to use for this assignment? Read the descriptions of each source taken from the organisation’s website before you make your decision? Answer | Selected Answer:| European Industrial Relations Observatory – â€Å" The European Industrial Relations Observatory (EIRO) is a monitoring instrument offering news and analysis on European industrial relations. †¦Ã¢â‚¬ ¦.Its aim is to collect, analyse and disseminate high-quality and up-to-date information on key developments in industrial relations in Europe. It aims primarily to serve the needs of national and European level organisations of the social partners , governmental organisations and EU institutions. EIRO is based on a network of leading research institutes in the EU†¦Ã¢â‚¬ ¦ This Committee, composed of representatives of employers, trade unions, member state governments and the European Commission, ensures the objectivity and quality of the information provided. Source: European Industrial Relations Observatory Online(2008) About EIRO, < http://www. eurofound. europa. eu/eiro/about_index. htm >Accessed 27 May 2010)| | Q13 In the main body of an assignment, an online resource will be referenced in the same fashion as a textbook or journal article [i. e. (Author, Date of Publication)]. Answer | Selected Answer: | True| | In an assignment, an online resource should be referenced in the bibliography using the following format:Author (if there is one), Year, Title of Article, Organisation/Association, website address/URL [date you accessed the website]Answer | Selected Answer: | True| |

Sunday, September 29, 2019

In Intermediate Accounting

The well-known apparel brand Gap is owned by The Gap Inc., originally incorporated in California on July of 1969, and reincorporated in Delaware on May 1988.   Its stocks are traded in the New York Stock Exchange under the ticker name GPS.Other than the brand Gap, it operates other famous brands as well such as Old Navy, Banana Republic, Piperlime, and the now-discontinued Forthe & Town.   These brands cater to different markets, offering different lines of products and prices.The Gap products are moderately priced, classically designed clothing line for casual use by men, women, and children of different ages.   These include basic clothing as jeans, slacks, and T-shirts, as well as maternity apparels.   It has its own line for children called GapKids and for babies aptly called BabyGap.Old Navy products likewise cater to different ages of men, women, and children but are relatively cheaper and innovative in styles and designs while Banana Republic products are the highest p riced since it carries lines for the sophisticated market such as fashion and tailored apparels.The Gap Inc.’s latest fiscal year ends on February 03, 2007 which practically covers the business transactions of 2006.   the accounting period started on January 28, 2006, and may be considered irregular if viewed on the number of business days notwithstanding leap years.Further observation however reveals that The Gap Inc. uses a 52-week accounting period as the reckoning period and not the number of business days.One reason is that sales trend is analyzed using weekly figures.   The 52-week reckoning period is also in line with the employee wage payouts, mostly composed of sales attendants stationed in different stores and branches, and are usually paid on a weekly basis.IBMIBM, short for International Business Machines Corporation was originally incorporated in New York on 1911 using the name Computing-Tabulating-Recording Co. It changed to its present name on 1924 and from then on became a symbol of quality business machine products.It has now evolved to a â€Å"globally integrated innovation company† offering a wide range of products and services to its customers and clients alike.   Its business is now composed of three broad segments: Systems and Financing, Software, and Services.   Systems and Financing includes hardware products such as servers, data storage systems, microelectronics, printing systems, and retail store solutions.   An allied service, Financing covers commercial, client, and remarketing financing.Under the Software segment, IBM operates technical brands such as Information Management Software, Lotus, Tivoli, WebSphere and Product Lifecycle Management, performing specialized functions to help meet the software needs of clients.   Lastly, Services is perhaps the fastest growing segment of the company.Through this arm, IBM is engaged in business process outsourcing, consulting in different aspects of business, informa tion technology set up, management, and maintenance.   Its personal computer segment, practically the single segment that brought IBM to world renowned brand name, was sold to Lenovo of China sometime in 2005.IBM follows the traditional accounting period, always starting on January 1 and ends on December 31, regardless of the number of weeks or business days on a given year.This is so because the company does not experience seasonal sales as with the Gap Inc. or any other retail firm where fashion and trends play a big part.   Due to the very nature of IBM’s products and services, the demand for such is largely dictated by development in technology and business practices, and can be said, at the least, unpredictable.This is magnified by the rapidity of technological advances in computers.   Thus, to best capture the trends of its business, the annual basis of reporting is used.

Saturday, September 28, 2019

The first crusade 1096-1109 Essay Example | Topics and Well Written Essays - 3250 words

The first crusade 1096-1109 - Essay Example Visiting places that were thought to be sacred was a common practice upheld by early Christians. Of particular importance was the city of Jerusalem. Since the time of Emperor Constantine, pilgrimage to Jerusalem was highly embraced by most economically able Christians. According to Khalidi, this city was thought to be holy due to the fact that it was the place where most events surrounding Jesus’ nativity, crucifixion, death, burial and resurrection took place (Khalidi 82). Therefore, for Christians, visiting Jerusalem was a blessing than just a mere experience. The city of Jerusalem was under the rule of the Saracen Caliphs, a Moslem Jihad group, since 638 AD. However, up to the tenth century, Christians could still be allowed to visit the Holy city. The caliphs encouraged the Jerusalem pilgrimage and made it one of the main sources of their revenue. At the dawn of the eleventh century, everything changed. A serious Muslim group comprising the Seljukian Turks from the ancient kingdom of Persia fought the Caliphs out of the region. Unaware of the change in power, about three thousand pilgrims to Jerusalem were caught unaware and persecuted. Jerusalem was captured by the Seljukian Turks in 1065 and all its holy and important places were destroyed (Al-Athar 109). This news was sadly received by Western Europe Christians. At the same period, the Normans had permanently settled in France and conquered England and the entire Roman Empire. The next step for them now was to conquer more kingdoms in order to satisfy their insatiable desire of expanding their territories. Therefore, their leaders began to strategize on how to conquer the entire Mediterranean region and take away Jerusalem from the hands of the Islamic Fatimids and the Seljuk Turks... This essay discusses that when the First Crusade broke out, most of the Islamic countries and the ruling powers of the time were disunited. They fought one another and they had been weakened by the time the crusade was launched. They could not combine their forces against the common western enemy. For instance, the Fatimids and the Seljuks attacked the Latin Christians separately. On the other hand, some cities under the control of Muslims had traitors who betrayed their fellow Muslims. A good example is Firouz who accepted a bribe to leave some gates of Antioch open for the enemy (Khalidi 363). The crusader armies were many in number. The army comprised of more than 35, 000 crusaders. Whenever this army was starving of hunger, good Samaritans came to their aid. For instance, Baldwin supplied them with enough food when they were planning to attack Antioch. Moreover, the revelations made by some of their priests encouraged the crusaders and gave them hope of victory against their oppo nents. The First Crusade is considered by many as the most successful of all the nine crusades. This is due to the fact that it enabled the West to set up a power base in the city of Jerusalem for the very first time since the collapse of the Roman Empire. The crusade was really advantageous in that apart from enhancing the Latin Christians’ grip on the Holy City-Jerusalem- it opened several international trade routes between Europe and the Middle East. The First Crusade led to the emergence of four new crusade states.

Friday, September 27, 2019

The Validity of The Persistent Offender Rule in International Law by Essay

The Validity of The Persistent Offender Rule in International Law by Omar Abasheikh - Essay Example It would be tantamount to an international crime to claim that the words offender and objector may be used interchangeably. Even in common parlance, â€Å"object† and â€Å"offend† does not share the same meaning, although sometimes, the person to whom an objection was made may take an offense out of it. An objecting state is not necessarily offending the customary international laws in place and in full force and effect among the community of states. The author creates a crime out of a perfectly normal and natural thing to do for a sovereign state. How could the author have missed this small yet very important point? Apparently, there was a mistake somewhere between the writing of the paper and the formulation of the title. A paper’s title is supposed to give the readers some idea about the body of the paper. But in this case, the title has become a cause for confusion because it is a totally different concept than the rest of the paper. Inconsistent Thesis Lest this review be regarded as a headhunt for flaws, the author is lauded for the extensive research he has done about the subject. He dug through cases and books as is evident in the amount of information and data that the paper contains. But enormous amounts of data are meaningless unless they are served and digested into coherent and logical conclusions. At one point, the author merely presented several opposing or corroborating statements without bothering to mention which one prevails pursuant to exiting international laws or jurisprudence from the International Court of Justice. But then again, the paper has no thesis statement, and if there was any, it was ambiguous and difficult to ascertain. Based on the title, the author is expected to make a stand as to... The research paper "The validity of the persistent offender rule in international law" begins with an introduction to the topic. The author analyzes logical mistakes of Omar Abasheikh in description of "persistent offender rule" and criticizes the title of the paper, which doesn't fit to the sense of the research. After that the author shows advantages and disadvantages in the approach of the author and comes to interesting conclusions. In the end the author sums up that â€Å"consent, whether express or tacit, is required for the formation of customary international law†1 and the persistent objector rule is a necessary and accepted feature of the system that works for the unique social setup of the international community of states. The persistent objector rule is a necessary tool that allows each state to tailor the international law to their particular needs and maximize their benefits. Overall, the author deserves recognition for the amount of time and effort he had put into the paper. No one can deny the fact that he had presented a good volume of pertinent facts and information in the paper. However, the article is not without flaws, starting off with the wrong choice of word in the paper’s title. Then there is the lack of a clear thesis statement and inconsistent theories. The reader would get lost in translation amid the legal terminologies used in the paper. Nevertheless, the paper was very informative and could serve as a jump off point for further and in depth research into the subject.

Thursday, September 26, 2019

Halecar and Mid Lans Automotive Two cultures merge Coursework

Halecar and Mid Lans Automotive Two cultures merge - Coursework Example s starting from recruitment and selection of staffs to managing performance, eliminating employee dissatisfaction, bringing advancement in training and development as well as controlling issues relating to equity and diversity of the employees (Armstrong, 2012). As a result of growing competition and technological advancement, more and more firms tend to merge with comparatively strong firms in order to protect their existence and to enjoy economic and technological advantages arising out of strong background of the companies merged with. However, as a result of such amalgamation the employees of two different companies experience difference in terms of rules and regulations, working procedure, employee benefits as well as different working culture. Hence, employees of one organization are bound to adopt the cultural practices of the other organization. If not controlled properly, such incidents may lead to serious consequences for the newly merged company in terms of employee dissat isfaction, employee turnover, reduced production and profitability (Legge, 2005). Therefore, human resource team should take corrective actions in timely manner for organizations to sustain in the long run and to enjoy advantages arising out of merger. Halecar is a long established UK based Automotive Manufacturing Company producing British cars for well known Indian Company, Tutu (Excerpt from case study). However, with the decline in the UK car industry, Halecar started experiencing rapid detriment in their production and the company ceased to exist. Workforce had been reduced and the only source of revenue was the Indian Company, Tutu for which they manufactured Nano, the cheapest passenger car in the world. Further pressure from the Indian company as well, to bring efficiency in production process and to shift production to 3 lines on a 24 hour basis, led the management to impiment structural changes into the organization. On 1st of August, 2014, Managing Director of Halecar

Wednesday, September 25, 2019

The Ku Klux Klan in the City 1915-1930 by Kenneth Jackson Essay

The Ku Klux Klan in the City 1915-1930 by Kenneth Jackson - Essay Example The rise of the Ku Klux Klan is urban areas in the 1915 was one of the most astonishing events that occurred in the American history post World War I. Kenneth Jackson, in his work discusses the many aspects regarding the second Klan. Jackson insists that many Americans joined the second Klan genuinely joined with the intention of being a true patriot. However, many Americans were unaware of the extreme prejudices that were hidden. The re-enlightenment of the second era had many different views than its predecessors. Post 1920, the Klan grew a strong membership of 4 to 5 million. Unlike the first Klan movement in the reconstruction era, it extended beyond the traditional motives. The second wave of the Klan continued to focus national agendas at hand that went beyond the agrarian economy. Since the Klan compromised majority of white and Protestant, it was vital that they elaborated on array of social and political issues. The macro focus was on civil issues such as Prohibition, employment, immigration restriction. One might even insist that it was a reformation movement. However, this movement did have many ramifications as it propagated violence and publicly humiliated the status of minorities. The Klan’s supreme strength was unpredictable as it held strong ground in Indiana, Oregon, and Colorado. The Klan played a huge role in politics according to Jackson as it affected the Democratic convention in 19 24. The Klan was fed up from the fact that black workers on the domestic front earned decent wages and were being accepted in this new America. According to Jackson, the Klan made its moral duty to halt this new type of African American growth in society. Jackson reiterates the fact the Klan rose due to many factors. First and foremost was the fact that it possessed great numbers outside the South and half of the followers lived in the cities. The Klan in essence was so engrossed in its own agenda that it embedded prejudice and racism in their ideology. Often times, it crossed the legal boundaries and infringed on basic human rights as killings became common. Secondly, the Klan rose in an era where depression plagued society. The Klan was fed up with not only economic conditions but also due to the fear of the growth of communism. Since the south at that time was majority, the Klan made it their priority to attack that particular region. Jackson argues that the Klan that rose in tho se cities had different agendas, which was to enforce a moral code according to their perspective. Interestingly enough, states such as Texas, Louisiana, Arkansas and Oklahoma did not face as much hostility from the Klan as expected. According to many historians, Texas should have the main target for the Klan. However, that was not the case as El Paso was never the home for target violence. Hence, it became common that the appeal of the Klan spread to North and West. The Klan had so much influence that its members served in the congress. The second wave of KKK was much stronger, organized, and confident that the emergence of the first KKK. As mentioned, this organization not only propagated for â€Å"white supremacy,† an intense attachment to anti-Semitic and anti-Catholicism. One of the

Tuesday, September 24, 2019

Streetcar Named Desire Essay Example | Topics and Well Written Essays - 500 words

Streetcar Named Desire - Essay Example He led life his own way. He was a man who was keen to protect his sexual relationship with his wife and this is one of the reasons why Blanche thought it was important for her to protect her sister from his violent acts. There was sexual tension between Blanche and Stanley from the moment they first meet. In one scene Stella is out of the picture (in the bathroom washing her face) the first time Blanche encounters Stanley. They’re alone together. He takes off his shirt on the grounds that he wants to be â€Å"comfortable.† While Blanche pretends to be ok with this, we know later that such informalities in fact make her feel uncomfortable. In another scene when Stanley rifles through the personal things in Blanche’s trunk, it’s as though he’s violating her as well. The big â€Å"Stelll-ahhhhh!!!† scene is as much about Blanche’s discomfort with Stanley’s destructive sexuality as it is fear for her sister. She’s horrified that Stella goes back downstairs in order to make love with Stanley. She even tried to persuade Stella but she chose brutish love over a better life. Her love for Stanley gave him the advantage over his enemy. Blanches jealousy is also quite noticeable in many scenes. Since she is dealing with the loss of her husband, Belle Reve, she envies her sister’s happiness and protection and how she has sexual freedom. In Scene Four Blanche says: â€Å"What such a man has to offer is animal force. But the only way to live with such a man is to go to bed with him! And that’s your job not mine!† It seems unfeasible for Blanche to relate a man in a non-sexual way, even those men who would be considered inappropriate for her i.e. her brother-in-law, Stanley. Even so, she was always quite eager to get a hold of Stanley’s attention and receive compliments about her physical appearance from him. After their first

Monday, September 23, 2019

Topic on Dicrimination - Crytically analyse sexual harrasment relating Essay

Topic on Dicrimination - Crytically analyse sexual harrasment relating to women under the 2010 Equality Act - Essay Example This act puts on notice to all people who deal with the group termed as protected individuals, which women are covered. Any organization, business, schools and institutions of higher learning as well as government offices have to be aware of this rule. Disregarding this act can lead to severe penalties and adverse consequences. The equality act 2010 promises to safeguard the rights of women against any form of harassment and it is the responsibility of all institutions having women employees or students to be aware of it, what needs to be done and the possible consequences of disregarding this law. The 2010 Equality Act The equality act 2010 is one of the key milestones the United Kingdom legislatures have achieved in the last few decades. It has come to attention to them that some people in the society are discriminated to some extent. Since they are in the developed and modern world, they should have equal opportunities. Women are discriminated against in so many ways; for example, most of the high ranking jobs are mostly men dominated. Looking at the United Kingdom for example, more than half of United Kingdom populations are women. However, more than 80% of the United Kingdom parliaments in both houses are men.2 Although men maybe capable of passing laws and policies that impact the whole jurisdiction, would it not be better for women to be better represented in the Parliament? This is not any different in the other sectors of the economy. At the same time, women are exposed to a lot of harassment including sexual harassment in their places of work. 3 Women are constantly harassed by men in their work places. The managers and directors may not harass women in their quest for employment but when they get the job, they may be harassed by the male colleagues they get in their new place of work. Some of the highest management officials may be aware about such behaviour but do nothing about it. These findings were important in the inspiration of making the equal ity act 2010. 4 The ideas of equality in the United Kingdom started well back in the 1970s. However, there are some laws and policies made in the 1960s that had an impact in this act for example the commonwealth immigrants’ act in 1962 and the race relations act in 1965. 5The United Kingdom parliament passed the equal pay act in 1970. This was followed by the sexual discrimination act in 1975, the Race relations act in 1976, the disability discrimination act in 1995, the equality act part two in 2006, the Employment Equality (Religion or Belief) Regulations 2003, the Employment Equality (Sexual Orientation) Regulations 2003, the Employment Equality (Age) Regulations 2006 and the Equality Act (Sexual Orientation) Regulations 2007. Despite the passing of these laws and regulations, it seems like the United Kingdom parliament was just but mincing words. Little differences were reported in all the sectors involved in this. Some even went from bad to worse, for example the salarie s disparities between men and women. BBC reported recently that the salary gap between men and women has been increasing recently. That would not be expected even in 1975, after the passing of the equal pay act in 1970 assuming that the five years were used for implementation of the policy. 6 Experts claim that the United Kingdom Parliament has been relaxing in implementation of

Sunday, September 22, 2019

Issues and conclusions from the construction case that also apply to Essay

Issues and conclusions from the construction case that also apply to information technology projects - Essay Example The elements include planning, budgeting, risk management and scheduling of activities. They also include setting of viable objectives, support teams and good communication channels. In projects, proper coordination of activities and setting of effective timelines is key. This is to; ensure adequate identification of the limiting factors that may hinder the realization of excellent re4sults. Information technology projects require a high level of innovation and creativity that is achievable through systematic approaches. IT projects entail execution of delicate activities due to the level of expertise, equipment and resources required to drive their operations. The paper discuses issues from the construction case that also apply to the information technology sector. It also covers the processes that are involved in planning, budgeting and scheduling of activities. Recommendations for accountability maintenance Accountability maintenance is the process of ensuring transparent coordina tion and execution of activities. It involves proper planning, coordination and allocation of resources in affair manner. The process is integral in facilitating effective operation in institutions (Gurmin, 2010). It enables project managers and stakeholders to gain full knowledge on the operating procedures and utilization of resources. As noted, projects that are driven without the integration of accountability maintenance incentives operate in the brinks of collapse. Such projects cannot register exemplary performance due to eminent misappropriations that are instigated with inferior systems (Gurmin, 2010). Indeed, IT project managers should design viable operating guidelines that are ideological, economically viable and socially acceptable. The guidelines should also be specific, attainable and realistic in nature. The recommendations are set to avert unwarranted complications that may compromise accountability in the administration of activities and resources. It is imperative to note that construction and information technology projects are designed to transform stakeholder’s lifestyle. The projects hold immense significance in the current environment and should be executed under stringent measures that facilitate accountability. Drinkwater (2011) provided key elements that IT projects managers should adopt to advance accountability maintenance. The recommended elements include development of proper planning techniques. This is crucial since planning entails allocation of resources, workforce, scheduling of activities and budgeting. The process should be undertaken after effective determination of the goals, assessment of the factors that drive operations and evaluation of the available resources. This is to; facilitate the development of sustainable plans that hold limited complications (Bart, 2011). Consequently, early identification and assessment of risk is critical in minimizing accountability issues. It ensures prior discovery, elimination o f unwarranted activities and unqualified personnel that can pose a severe threat to the projects overall performance. Project managers can also develop strong control measures to curb mismanagement of resources (Drinkwater, 2011). The control measures that are worth adoption include use of password system, authorization process and segregation of duties. That is no fund is to be utilized without authorization and use of password to control access to crucial data. Reasons for the position The position and recommendations a

Saturday, September 21, 2019

Career Objectives Essay Example for Free

Career Objectives Essay My career objective is to develop and build-up manpower with practical knowledge and problem solving skills to expand small and medium agribusiness enterprises and improve the productivity of agribusiness value chain in agricultural industry and also in my country. Also I plan to apply acquired knowledge and practical skills from TAMU to up-scale agribusiness management, farmer producer organizations and groups, agribusiness supply chain management and improve agribusiness marketing of processed commodities and small business enterprise development. To be involved in international research, outreach programs and teaching in various aspects of agribusiness management and Enterprise Development. These activities inform our domestic efforts and enable me to address important problems and opportunities in my countrys (Nigeria) agribusiness supply chain and Enterprise Development. Also to help in the attainment of the national objective of poverty alleviation and food security in my country as envisage by the Agricultural Perspective Plan (APP) through assured and efficient agricultural marketing system. To create environment for incentive price of the farmers at the same time help the consumers in their access to agricultural produces at a comfortable price. To carry out relevant agriculture marketing research activities to support the future marketing policies and programs. To facilitate and support agro entrepreneurs association for promoting agribusiness and export from Nigeria. To construct and strengthen agriculture marketing infrastructure. Commercialization of the agriculture has been my priority at the recent time which has increased substantial market surplus of various agricultural commodities, like vegetables, fruits, species, cash crops and other agricultural products within the country. With the increase in volume of marketable surplus, the need for assured market outlet has become very necessary. This calls for improvement is the my overall interest.

Friday, September 20, 2019

Freuds concepts and their value for contemporary psychology

Freuds concepts and their value for contemporary psychology Sigmund Freud (1856-1939) is well known as the founder of psychoanalysis in psychiatry and is thought of by many as a key figure in psychology. Throughout his work Freud came up with numerous concepts and theories, many of which still cause a lot of debate amongst psychologists. In this essay I will discuss some of Freuds key concepts including; development of personality, personality structures and defence mechanisms. After which I will attempt to assess their significance in modern psychology and conclude whether or not I believe Freuds concepts are of value to contemporary psychology and if we should continue to look into his work. One key concept developed by Freud is the development of personality. He came up with five distinct stages, known as the psychosexual stage, to describe how our personalities develop from birth to about 18 years of age. He places particular emphasis on the development of sexual drives and how this shapes our personalities. Furthermore, each stage has a region, known as the erogenous zone, where the libidinal energy is focused. The five stages are: Oral stage (birth one year old), in this stage Freud (1901) suggests that events around feeding are the focal point of pleasure for the infant, the erogenous zone includes the lips, mouth and tongue (Maltby, Day and Macaskill; 2007). Anal stage (1year -2 years), Freud believed that bowel movement gives the baby sensual pleasure, also at this stage the child is rewarded for bladder and bowel control (Maltby et al., 2007). The anal region becomes the new erogenous zone. Phallic stage (3 years -5 years), at this stage the child starts to mature physiologically and the libidinal energy is transferred to genital region (new erogenous zone). At this stage gratification is gained from masturbation (Maltby et al., 2007). Freud thought that girls experienced what he called penis envy as they become aware that boys have penises and the do not. In addition, boys become sexually aware of their mother and start to view their father as a sexual rival (and experience castration anxiety fear of losing their penis), this is known as the Oedipal complex. Latency stage (5 years -12 years) can be seen as a resting period of the psychosexual stage. Social interactions are most important in this stage, children develop friendships with same sexed peers, as well as, identifying with the same sexed parent (Maltby et al., 2007) resulting in socialisation of gender roles. Genital stage (12 years +) as this stage puberty begins, which reawakens the libidinal energy, resulting in a more mature sexual attachment, in normal development the main sexual objects are members of the opposite sex (Maltby et al., 2007). Freud also developed the idea of personality structures. He identifies three personality structures that develop in every person, these are the; ID (present from birth), EGO and superEGO (these two form later on in development). The ID is the primitive, pleasure seeking part of the personality, it strives for immediate gratification (i.e. I want X and I want it now!). The EGO plays an important role as the mediator and is the rational aspect of our personalities (i.e. You will find a way to get X, just be patient). Finally the superEGO is the moral, guilt driven side of the personality which then becomes our conscience (i.e. You cant have X because its wrong). And finally I will talk about defence mechanisms, a well-known concept developed by Freud. Defence mechanisms can be described as the minds way of protecting itself from unacceptable or painful thoughts, as well as, conflict from the three personality structures. Freud mentions eleven defence mechanisms: Repression, denial, projection, reaction formation, rationalisation, conversion reaction, phobic avoidance, displacement, regression, isolation and undoing. The two most known defences are: repression the idea that we push undesirable thoughts, feelings and impulses from our conscious mind into our unconscious in order to shield ourselves from pain and protect our self-esteem. In other words Freud saw repression as the Ego and superEGOs way of supressing the ID. Denial is simply when we refuse to face certain situations or realities as we do not find them acceptable. Cramer (1991) states that the boundaries between these two defence mechanisms are often hard to distinguish between (cited in Baumeister, Dale and Sommer Freudian Defence mechanisms and empirical findings in modern social psychology; 1998). The next part of the essay will aim to assess the value of some of Freuds work in contemporary psychology. The concept of personality development is solely based on how libidinal instincts shape us. Maltby, Day and Macaskill (2007), state that Freud does not meet the parsimony criteria in his explanation of the motivational basis of behaviour, Freud implies that sexual and aggressive instincts are the only motivators of human behaviour (Maltby et al., 2007). The psychosexual stages, do not fully explain human behaviour as they are highly reductionist and ignore the complexity of the human mind, as well as, being bias in only emphasising one aspect as the basis of all behaviour, therefore, it can be said that they are of little value to contemporary psychology. Freud also identified problems that may occur as a result of fixation in anyone of the five psychosexual stages. He then developed treatment, known as free association, which would allow the patients to resolve their emotional conflicts, which involved catharsis, where the patients discharged their emotions by speaking freely about anything they want, leading to resolution of these issues. This method has been widely reviewed and is still used in contemporary psychology. Greenberg (2002) concluded that emotional arousal and processing within a supportive therapeutic relationship is the core element for positive change in therapy. He emphasized the cognitive aspect of catharsis and the need to understand and make sense of emotions. (Esta Powell; 2007). Free association is replicable making it reliable and has many applications to contemporary psychology making it valid. Conversely, much of Freuds work on the psychosexual stages was largely based on his interpretations of observations of young children or self-reports of dreams and thoughts. Freud used Little Hans primarily to support his theory of the Oedipus complex (Jennifer Stuart; 2007). Critics contend that Freuds theory is lacking in empirical evidence and relies too heavily on therapeutic achievements, whereas others assert that even Freuds clinical data are flawed, inaccurate, and selective at best (Beystehner; 1998). Thus, the validity of his work is very much in question. As these concepts, such as the psychosexual stages, cannot be operationalized and tested they are not falsifiable and are of little relevance to contemporary research. Many of Freuds theories are simple in a way that they are not comprised of many concepts, for example, his theory on personality structure consists of three clearly definable structures. In this sense his work can be said to be parsimonious and has formed a basis for further research. According to Dangleish and Power (1999) the personality structure purposed by Freud has face validity as we are all aware of anxiety and conflicts in everyday life decision making (as cited in Maltby, Day and Macaskill, Personality, Individual Differences and Intelligence; 2007: 34). Face validity implies that there is support for his theory on personality structures, and so this theory can be operationalized and tested to see how personalities coexist within us and data from these tests can have practical applications. Furthermore, Freuds work on defence mechanisms was widely accepted and leads to follow up research, such as that by Brewin and Andrews. After reviewing this area of psychology, Brewin and Andrews (1998) concluded that 20% to 60% of therapy patients who had been victims of sexual abuse in their childhood reported not being able to recall being abused for large periods of time in their lives (cited in Maltby et al., Personality, Individual Differences and Intelligence; 2007: 36,37). This shows us that the mind does use methods, such as repression, to protect itself from indecent memories. This shows falsifiability as it is replicable and has practical applications in life which can be used and developed in contemporary psychology. Freuds work is very controversial and has provoked enormous debate, much of which has led to the development of novel ideas in psychology. Not only has his work been expanded upon and developed (e.g. to better treatment of mental patients) but many breakthroughs have been made in trying to disprove his theories. Although many of Freuds theories are subjective and based on his interpretation of dreams and thoughts which cannot be empirically tested, he has made many valuable contributions to psychology. These include the use of defence mechanisms and the idea of personality structures, both of which have supporting evidence from contemporary psychologists, e.g. Brewin and Andrews (1998) work supports the concept of defence mechanisms. As well as this he created clinical practice of psychoanalysis for treating psychopathology, developed therapeutic techniques such as the use of free association and concluded dreams are the primary insight into the unconscious mind. All of these have ha d practical applications and have formed the foundation of contemporary psychology. Thus, I believe that it is potent that Freuds theories and concepts continue to be revised. Referencing: Maltby, J., Day, L Macaskill, A. (2007). Personality, Individual Differences and Intelligence (2nd Ed.). London: Prentice Hall Baumeister, R.F., Dale, K. Sommer, K. L. (1998). Freudian Defence mechanisms and empirical findings in modern social psychology: Reaction Formal, Projection, Displacement, Undoing, Isolation, Sublimation and Denial. Oxford: Blackwell Publishing. Stuart, J. (2007). Little Hans and Freuds Self-Analysis: A Biographical View of Clinical Theory in the Making, 55, (3), 799-819. Beystehner, K. M. (1998). Psychoanalysis: Freuds revolutionary approach to human personality. Retrieved October 22, 2010, from Personality Papers Web site: http://www.personalityresearch.org/papers/beystehner.html Powell, E. (2007). Catharsis in Psychology and Beyond: A Historical overview. Visited on October 25, 2010, Web site: http://www.primalmatters.com/images/Catharsis%20.pdf

Thursday, September 19, 2019

Teaching Philosophy :: Education Teachers Classroom Essays

Teaching Philosophy Teachers are the sculptors of every child’s future. No other job comes with the satisfaction of knowing that you have made at least the slightest difference in a child’s life. Little things that you say and do will always be remembered. Not only will you be a teacher but you will also play the role as, a friend, mentor, hero, and many others. As a teacher I plan to run my classroom with rules and consequences, but my students will realize that they are treated fairly. They will have a voice and say so concerning what goes on in the classroom. Seating arrangements will depend on classroom instructional activities. There will be lots of group activities, since most kindergarteners aren’t used to being around children their own age. The room will be bright and very colorful to keep their senses alert. My bulletin boards will display the calendar, colors, numbers, and the alphabet. They will include people from all cultures on them. I will have learning centers around the room that the students will be able to go to in their free time. These centers will teach the students to tie their shoes, button their clothes, cut out shapes, color in the lines, and other supplementary skills. My classroom will be run in a democratic fashion, which is pragmatism. The students will have lots of say so over the rules and the way the classroom is run. It will be child centered since the students will be the most important part of the classroom. They will have a voice and say so concerning what goes on in the classro om. These are examples of how I will use the existentialism philosophy. I will be a guide in the learning process of my students. I would establish a non-authoritarian classroom. I want my students to see me as their instructor, not their boss or authority figure. I will run a facilitating classroom with circle seating arrangements, student centered activities, problem solving, and reciprocal teaching. I feel as if I am a pragmatist and I will use the theory or progressivism to run my classroom.

Wednesday, September 18, 2019

Analysis of Hunger of Memory by Richard Rodriguez Essays -- Papers Hun

Analysis of Hunger of Memory by Richard Rodriguez Richard Rodriguez?s essay, Hunger of Memory, narrates the course of his educational career. Rodriguez tells of the unenthusiastic and disheartening factors that he had to endure along with his education such as isolation and lack of innovation. It becomes apparent that Rodriguez believes that only a select few go through the awful experiences that he underwent. But actually the contrary is true. The majority of students do go through the ?long, unglamorous, and demeaning process? of education, but for different reasons (Rodriguez, 68). Instead of pursuing education for the sake of learning, they pursue education for the sake of job placement. Even from an early age, Rodriguez is a successful student. Everyone is extremely proud of Rodriguez for earning awards and graduating to each subsequent level of his education. But all his success was not necessarily positive. In fact, we see that his education experience is a fairly negative one. One negative that Rodriguez endures is his solitude. Education compels him to distance himself from his family and heritage. According to Richard Hoggart, a British education theorist, this is a very natural process for a scholarship boy. Hoggart explains that the ?home and classroom are at cultural extremes,? (46). There is especially an opposition in Rodriguez?s home because his parents are poorly educated Mexicans. His home is filled with Spanish vernacular and English filled with many grammatical errors. Also, the home is filled with emotions and impetuosity, whereas the classroom lacks emotion and the teachers accentuate rational thinking and reflectiveness. The conflict between the classroom and the home environm... ... are looking at the end product. Then don?t mind changing in order to get somewhere in life. Most know that they need to change. We can?t be educated without changing. The mere word education means change or development. Obviously, students are still learning for the sake of economic utility. Rodriguez may have done his learning for the sake of being an educated man, but it was the end result he craved. Whether someone?s aim is to get a good job or to elevate themselves to a higher level of education, the product of their efforts is what counts. Bibliography: Rodriguez, Richard. Hunger of Memory: The Education of Richard Rodriguez. New York: Bantam Books, 1985. The U.S. Department of Education. National Center for Education Statistics. 28 Sept. 2000. The U.S. Department of Education. National Center for Education Statistics. 25 Nov. 2000

Tuesday, September 17, 2019

Effects of Global Warming Essay

Starting in the 1960s, scientists recognized long-range problems, concentrating at first on sea-level rise and a threat to food supplies. New items were gradually added to the list, ranging from the degradation of ecosystems to threats to human health. Experts in fields from forestry to economics, even national security experts, pitched in to assess the range of possible consequences. It was impossible to make solid predictions given the complexity of the global system, the differences from one region to another, and the ways human society itself might try to adapt to the changes. But by the start of the 21st century, it was clear that climate change would bring serious harm to many regions — some more than others. Indeed many kinds of damage were already beginning to appear. (This essay does not try to cover the entire history of impact studies, but sketches some examples. Current scientific understanding of impacts is summarized at the end). Through the first half of the 20t h century, when global warming from the greenhouse effect was only a speculation, the handful of scientists who thought about it supposed any warming would be for the good. Svante Arrhenius, who published the first calculations, claimed that nations like his native Sweden â€Å"may hope to enjoy ages with more equable and better climates.†(1) Most people assumed that a â€Å"balance of nature† made catastrophic consequences impossible, and if any change did result from the â€Å"progress† of human industry, it would be all to the good. In any case nobody worried about the impacts of a climate change that scientists expected would only affect their remote descendents, several centuries in the future, if it happened at all.| – LINKS – for more on this see

Monday, September 16, 2019

Cost Information and Decision Making

Q 1: 10 marks For what decisions would estimated cost information be useful if you were a hospital administrator? The Director of a Cinema hall? The Marketing vice president of a bank? Cost information is the information about the different costs that are incurred in the operation of the organization or a business process.Here the cost includes all cost like material cost, labor costs, and all other overhead costs that are incurred depending on the type of business they operates. The main objectives of cost information are: 1)To ascertain the cost per unit for different products. 2)To have correct analysis about the cost incurred. 3)To disclose source of wastage whether material, time or expenses. 4)To provide requisite data and serve as a guide to price fixing. 5)To reveal the source of economy. 6)To help in preparation of budget. 7)To organize internal audit system to ensure effective working.HOSPITAL ADMINISTRATOR: In hospital, different costs are involved such as on purchase of different kinds of medicines, equipments, antibiotics, etc and for employing different people where they are needed to pay salaries and wages etc. they should also incur transportation cost and other overhead costs for the operation of day to day operations. They should ascertain the cost incurred on the medicines, salaries and wages to the staff and employees, and to know total units consumed during certain period of time, how many people are employed and their effectiveness in their work.So by having cost information, it helps the hospital administrator in making decisions like: a)How much quantity of what medicine should be ordered within the specific time period? b)How many people to be employed and at what wages or salaries? c)What are needed and what not? d)Helps in ascertaining different amount of budget for different activities, materials†¦. Etc. e)It also helps in on what field the training and developments are needed. DIRECTOR OF CINEMA HALL:Being a director of a cine ma hall it is very important to have cost information about the total cost and per unit cost incurred while building the hall or the hiring cost, monthly or per unit electric charges, per unit cost of furniture, screen cost, projector and any other cost involved while installing the infrastructure in the hall. So the estimated cost is useful for the Director of cinema hall to: 1. To fixed the rent for the movie screener. 2. Helps in determining the most profitable pricing. 3. Helps to control the cost involved, since the cost information helps in figuring out the unnecessary cost incurred. . To decide the further investment is worthwhile or not. 5. If he screens movie, then it helps in deciding and ascertaining per ticket cost. MARKETING VICE PRESIDENT OF BANK: Here the marketing vice president of the banks deals with the process of giving loan and receiving the deposits from the public, while doing so they have to employ people, they needs stationeries like pen, paper, books, regis ter, desktop, ATM services, fund transfer etc. where it involves costs. So the cost information is very important for: 1. Fixing the interest rates for savings and loans. 2. Helps in budgeting for further development. 3.Helps in deciding whether a particular market should be tapped or not. 4. Whether to invest in new technology or not. 5. Whether to expand the business or not. Q2: 10 marks â€Å"Costs may be classified in a variety of ways according to their nature and the information needs of management. † Explain this statement giving examples of classification required for different purposes. Cost is the amount of resources, expressed in monetary terms, given up in exchange for some goods and resources.Cost classification is the process of grouping cost according to their common attributes. Careful classification of cost is of vital importance in order to identify the cost with cost center and cost units. With respect to their purpose the same cost is classified in differ ent ways as follows: 1. By Nature or Elements, or analytical classification: According to this classification the cost are divided into three categories such as materials, labor, and expenses. A)Materials cost: are those cost involved for the materials that are used for the production of the particular products.It can be further classified into direct material cost and indirect material cost. Direct material costs are those cost involved for those materials which can be identified in the product and can conveniently measure and directly charge to the product. Example: timber used in manufacturing furniture. Indirect material cost are those cost involved on those materials that do not physically becomes the part of finished product and are generally inexpensive items which may or may not become a part of the finished product. Example: threads used in stitching ghos.B)Labor costs: are those cost involved for the human efforts by which raw materials are converted into finished products . It can be further classified into direct labor cost and indirect labor costs. Direct labor costs are those cost that are paid to those workers who are directly engaged in converting raw materials into finished products. Example: wages paid to the machine operators. Indirect labor costs are those cost that are paid to those people that are not directly engaged in the production operations but only assist in the production process. Example: wages for store keepers.C)Expenses: are those cost other than the material costs and labor costs. It can be also classified further as direct expenses and indirect expenses. Direct expenses are those costs other than direct material cost and direct labor cost. Example: cost of patent right. Indirect expenses are those expenses other than indirect material cost and indirect labor cost. Example: rents and rates. 2. Functional classification: Here the costs are classified according to the different aspects of basic managerial activities involved in the operation of business under taking.A)Production or manufacturing cost: this is the total cost involved in manufacture, construction and fabrication of units of production. Example: wages, raw material cost etc. B)Administrative cost: this is the cost involved in administering the process of production. Example: salaries, office rent and lighting cost etc. C)Selling and distribution cost: this is the cost involved in the process of taking finished products for sale to the final consumers. Example: carriage outward, salesman’s salary etc. So any cost involved in administration and selling and distribution are also termed as commercial cost. 3.By degree of traceability to the product: In this case the costs are classified with their degree of traceability, such as direct and indirect cost. A)Direct cost: are those costs which are incurred for and may be conveniently identified with a particular cost center or cost unit. Example: materials used and labor employed in manufactu ring furniture. B)Indirect cost: are those cost which are incurred for the benefit of a number of cost centers or cost units and cannot be conveniently identified with particular cost center or cost unit. Example: rent for the building, machinery depreciation etc. 4. By changes in activity or volume:Here the costs are classified according to their behavior in relation to changes in the level of activity or volume of production. A)Fixed cost: are those cost which commonly remains fixed in total amount with increase or decrease in the volume of output or productive activity for a given period of time. With increase in production the per unit fixed cost decreases and vice versa. Fixed cost can be further classified as follows: i)Committed cost: are those cost that are the result of inevitable consequences of commitments previously made or are incurred to maintain certain facilities and cannot be quickly eliminated.Example: rent, insurance etc. ii)Policy cost: are those cost incurred fo r implementing some management policies as executive development, housing etc. and are often discretionary. iii)Managed cost: are those cost that are incurred to insure the operating existence of the company. Example: staff service etc. iv)Discretionary cost: are those cost which are not related to the operation but can be controlled by the management. These costs usually arises due to some policy decision and new researches etc. and can be eliminated or reduced to desirable level at the discretion of the manufacturer. )Step cost: are those cost which are constant for given level of output and then increases by a fixed amount at a higher level of output. B)Variable cost: are those cost which vary in total in direct proportion to the volume of output. These costs per unit remain relatively constant with changes in production. Example: direct labor cost, material cost etc. such cost are also known as product cost because they depends on the quantum of product rather than on time. C)Se mi-variable cost: are those cost which are partly fixed and partly variable. Example: telephone expenses, depreciation etc. 5.By controllability: cost are classified according to whether or not they are influenced by the action of given member of the under taking. A)Controllable costs: are those cost which can be influenced by the action of specified member of an undertaking. It is the costs which are within the control of the management. Examples: materials cost, labor cost etc. B)Uncontrollable cost: are those cost which cannot be influenced by the action of a specific member of an undertaking. It is the costs which are not within the control of the management. Example: rent of the building, managerial salaries etc. . By normality: Here the costs are classified according to whether these costs are normally incurred at a given level of output in the conditions in which that level of activity is normally attained. A)Normal cost: it is the cost which is normally incurred at a given l evel of output in the conditions in which that level of output is normally attained. It is the par of cost of production. B) Abnormal cost: it is the cost which is not normally incurred at a given level of output in the conditions in which that level of output is normally attained.It is not the part of cost of production and is charged to costing profit and loss account. 7. By relation with accounting period: It is the cost which is incurred in purchasing or maintaining an asset either to earn income or increasing the earning capacity. A)Capital cost: cost incurred in purchasing an assets or increasing the earning capacity of the business is called capital cost. Example: the cost of rolling machine in case of steel plant. B)Revenue cost: it is the cost involved in order to maintain the earning capacity of the concern such as cost of maintaining an assets or running a business.Example: cost of materials used in production, labor charges paid etc. 8. By time: As per the period or the time the cost is incurred the cost is classified in to historical cost and predetermined cost. A)Historical cost: are those cost which are ascertained after being incurrence. It is based on recorded facts, can be verified being supported by evidences and are objective. B)Predetermined cost: are estimated costs, since they are computed in advance of production taking consideration the previous records of cost. 9. According to planning to control: planning and control are two important functions of management.Cost accounting furnishes information to the management which is helpful in the due discharge of these two functions. A)Budgeted cost: it represent an estimate of expenditure for different phases of business operations such as manufacturing, administration, sales, research and development etc. coordinated in a well conceived framework for a period of time in future which subsequently becomes the written expression of managerial targets to be achieved. Example: raw material cost b udget, labor cost budget etc. B)Standard cost: it is the cost where the budgeted costs are translated into actual operation through the instrument of standard cost.It is defined as the predetermined cost based on a technical estimate of for materials, labor and overhead for a selected period of time and for a prescribed set of working conditions. So the standard cost is determination, in advance of production of what should be the cost. 10. By association with the product: A) Product cost: are those costs which are traceable to the product and are included in inventory evaluation. It comprises direct materials, direct labor and manufacturing overheads in case of manufacturing concerns.These are used for valuation of inventory and are shown in the balance sheet till they are sold. B)Period costs: are those cost incurred on the basis of time such as rent, salaries etc. These may relate to administration and selling costs essential to keep the business running. Though these are not ass ociated with production and are necessary to generate revenue but cannot be assigned to a product. These are charged to the period in which these are incurred and treated as expenses. 11. For managerial decision: are those cost that are classified according to their usage in the managerial decision making.A)Marginal cost: it is the total of the variable cost i. e. , prime cost plus variable overheads. It is the distinction between fixed and variable costs. Here the fixed costs are ignored and only variable costs are taken into consideration for determining the cost of products and value of work-in-progress and finished goods. B)Out of pocket cost or explicit cost: are those cost which involves payment to the outsiders and thereby gives rise to the cash expenditure as opposed to such costs as depreciation, which do not involve any cash expenditure.Such costs are relevant for price fixation during recession or when make or buy decision is to be made. C)Differential cost: are those cos t that the change in cost due to change in the level of activity or pattern or method of production is known as differential cost. If the change increases the cost then it is known as incremental cost. If there is decrease in cost resulting from decrease in output, the differences is known as decremental cost. D)Sunk cost: are those cost which are irrecoverable cost and is caused by complete abandonment of a plant.It is the written down value of the abandoned plant less its salvage value. E)Imputed and notional cost: are those cost which are notional and does not involve any cash outlay. It is the value of a benefit where no actual cost is incurred. Examples: notional rent charged on the premises owned by the proprietor, interest on capital for which no interest is paid etc. F)Opportunity cost: it is the maximum possible alternative earning that might have been earned if the productive capacity or services had been put to some alternative use.G)Replacement cost: it is the cost at wh ich there could be purchase of an asset or material identical to that which is being replaced or revalued. It is the replacement cost at the current market price. H)Avoidable and unavoidable cost: avoidable costs are those cost which can be eliminated if a particular product or department with which they are directly related, is discontinued. Unavoidable costs are those cost which will not be eliminated with the discontinuation of product or department. I)Explicit cost: are those cost which involves immediate payment of cash.They can be easily measured. Example: salaries, wages, etc. J)Implicit cost: are those costs that do not involve immediate payment of cash and are known as economic cost. Example: depreciation etc. QUESTION 3. COST SHEET FOR 2, 00,000 cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost2,00,00061,200,000 Direct labor cost2,00,00091,800,000 Direct expenses2,00,0004800,000 PRIME COST2,00,000193,800,000 FACTORY OVERHEAD Factory expenses2,00,0003600,00 0 WORK COST2,00,000224,400,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost2,00,00061,200,000COST OF PRODUCTION/COST OF GOODS SOLD2,00,000285,600,000 SELLING AND DISTRIBUTION OVERHEAD Marketing cost2,00,0001200,000 COST OF SALE2,00,000295,800,000 PROFIT2,00,0005. 81,160,000 SALES2,00,00034. 86,960,000 ? COST SHEET SHOWING COST INVOLVED FOR 5,000cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost5,000630,000 Direct labor cost5,000945,000 Direct expenses5,000420,000 PRIME COST5,0001995,000 FACTORY OVERHEAD Factory expenses5,000315,000 WORK COST5,000221,10,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost5,000630,000 COST OF PRODUCTION/COST OF GOODS SOLD5,000281,40,000SELLING AND DISTRIBUTION OVERHEAD Marketing cost5,00015,000 COST OF SALE5,000291,45,000 PROFIT5,0005. 829,000 SALES5,00034. 81,74,000 Here the cost involved in production of 1unit of screwdriver amounts to Nu. 29 and when we add the profit of cost plus 20percent, per unit cost sums up to Nu. 34. 8. But here the army representative ignored the price fixed by the company saying that the company bypassed the using selling channel and the army representative wants to pay only Nu. 22. 80 Per unit. So in this case I recommend that the price should be Nu. 33. (28*120%) per unit, since the company bypassed the contract of usual selling channel but they had incurred both administrative and factory overheads for the production of the screwdrivers and on the other hand both the administrative overhead and factory overhead are fixed cost that it doesn’t change with the volume of products produced. On the other hand the company had charged only the fixed factory and administrative overhead cost and they excluded all variable factory and administrative overhead cost, so the price per unit should be Nu. 33. 6 per unit. Cost Information and Decision Making Q 1: 10 marks For what decisions would estimated cost information be useful if you were a hospital administrator? The Director of a Cinema hall? The Marketing vice president of a bank? Cost information is the information about the different costs that are incurred in the operation of the organization or a business process.Here the cost includes all cost like material cost, labor costs, and all other overhead costs that are incurred depending on the type of business they operates. The main objectives of cost information are: 1)To ascertain the cost per unit for different products. 2)To have correct analysis about the cost incurred. 3)To disclose source of wastage whether material, time or expenses. 4)To provide requisite data and serve as a guide to price fixing. 5)To reveal the source of economy. 6)To help in preparation of budget. 7)To organize internal audit system to ensure effective working.HOSPITAL ADMINISTRATOR: In hospital, different costs are involved such as on purchase of different kinds of medicines, equipments, antibiotics, etc and for employing different people where they are needed to pay salaries and wages etc. they should also incur transportation cost and other overhead costs for the operation of day to day operations. They should ascertain the cost incurred on the medicines, salaries and wages to the staff and employees, and to know total units consumed during certain period of time, how many people are employed and their effectiveness in their work.So by having cost information, it helps the hospital administrator in making decisions like: a)How much quantity of what medicine should be ordered within the specific time period? b)How many people to be employed and at what wages or salaries? c)What are needed and what not? d)Helps in ascertaining different amount of budget for different activities, materials†¦. Etc. e)It also helps in on what field the training and developments are needed. DIRECTOR OF CINEMA HALL:Being a director of a cine ma hall it is very important to have cost information about the total cost and per unit cost incurred while building the hall or the hiring cost, monthly or per unit electric charges, per unit cost of furniture, screen cost, projector and any other cost involved while installing the infrastructure in the hall. So the estimated cost is useful for the Director of cinema hall to: 1. To fixed the rent for the movie screener. 2. Helps in determining the most profitable pricing. 3. Helps to control the cost involved, since the cost information helps in figuring out the unnecessary cost incurred. . To decide the further investment is worthwhile or not. 5. If he screens movie, then it helps in deciding and ascertaining per ticket cost. MARKETING VICE PRESIDENT OF BANK: Here the marketing vice president of the banks deals with the process of giving loan and receiving the deposits from the public, while doing so they have to employ people, they needs stationeries like pen, paper, books, regis ter, desktop, ATM services, fund transfer etc. where it involves costs. So the cost information is very important for: 1. Fixing the interest rates for savings and loans. 2. Helps in budgeting for further development. 3.Helps in deciding whether a particular market should be tapped or not. 4. Whether to invest in new technology or not. 5. Whether to expand the business or not. Q2: 10 marks â€Å"Costs may be classified in a variety of ways according to their nature and the information needs of management. † Explain this statement giving examples of classification required for different purposes. Cost is the amount of resources, expressed in monetary terms, given up in exchange for some goods and resources.Cost classification is the process of grouping cost according to their common attributes. Careful classification of cost is of vital importance in order to identify the cost with cost center and cost units. With respect to their purpose the same cost is classified in differ ent ways as follows: 1. By Nature or Elements, or analytical classification: According to this classification the cost are divided into three categories such as materials, labor, and expenses. A)Materials cost: are those cost involved for the materials that are used for the production of the particular products.It can be further classified into direct material cost and indirect material cost. Direct material costs are those cost involved for those materials which can be identified in the product and can conveniently measure and directly charge to the product. Example: timber used in manufacturing furniture. Indirect material cost are those cost involved on those materials that do not physically becomes the part of finished product and are generally inexpensive items which may or may not become a part of the finished product. Example: threads used in stitching ghos.B)Labor costs: are those cost involved for the human efforts by which raw materials are converted into finished products . It can be further classified into direct labor cost and indirect labor costs. Direct labor costs are those cost that are paid to those workers who are directly engaged in converting raw materials into finished products. Example: wages paid to the machine operators. Indirect labor costs are those cost that are paid to those people that are not directly engaged in the production operations but only assist in the production process. Example: wages for store keepers.C)Expenses: are those cost other than the material costs and labor costs. It can be also classified further as direct expenses and indirect expenses. Direct expenses are those costs other than direct material cost and direct labor cost. Example: cost of patent right. Indirect expenses are those expenses other than indirect material cost and indirect labor cost. Example: rents and rates. 2. Functional classification: Here the costs are classified according to the different aspects of basic managerial activities involved in the operation of business under taking.A)Production or manufacturing cost: this is the total cost involved in manufacture, construction and fabrication of units of production. Example: wages, raw material cost etc. B)Administrative cost: this is the cost involved in administering the process of production. Example: salaries, office rent and lighting cost etc. C)Selling and distribution cost: this is the cost involved in the process of taking finished products for sale to the final consumers. Example: carriage outward, salesman’s salary etc. So any cost involved in administration and selling and distribution are also termed as commercial cost. 3.By degree of traceability to the product: In this case the costs are classified with their degree of traceability, such as direct and indirect cost. A)Direct cost: are those costs which are incurred for and may be conveniently identified with a particular cost center or cost unit. Example: materials used and labor employed in manufactu ring furniture. B)Indirect cost: are those cost which are incurred for the benefit of a number of cost centers or cost units and cannot be conveniently identified with particular cost center or cost unit. Example: rent for the building, machinery depreciation etc. 4. By changes in activity or volume:Here the costs are classified according to their behavior in relation to changes in the level of activity or volume of production. A)Fixed cost: are those cost which commonly remains fixed in total amount with increase or decrease in the volume of output or productive activity for a given period of time. With increase in production the per unit fixed cost decreases and vice versa. Fixed cost can be further classified as follows: i)Committed cost: are those cost that are the result of inevitable consequences of commitments previously made or are incurred to maintain certain facilities and cannot be quickly eliminated.Example: rent, insurance etc. ii)Policy cost: are those cost incurred fo r implementing some management policies as executive development, housing etc. and are often discretionary. iii)Managed cost: are those cost that are incurred to insure the operating existence of the company. Example: staff service etc. iv)Discretionary cost: are those cost which are not related to the operation but can be controlled by the management. These costs usually arises due to some policy decision and new researches etc. and can be eliminated or reduced to desirable level at the discretion of the manufacturer. )Step cost: are those cost which are constant for given level of output and then increases by a fixed amount at a higher level of output. B)Variable cost: are those cost which vary in total in direct proportion to the volume of output. These costs per unit remain relatively constant with changes in production. Example: direct labor cost, material cost etc. such cost are also known as product cost because they depends on the quantum of product rather than on time. C)Se mi-variable cost: are those cost which are partly fixed and partly variable. Example: telephone expenses, depreciation etc. 5.By controllability: cost are classified according to whether or not they are influenced by the action of given member of the under taking. A)Controllable costs: are those cost which can be influenced by the action of specified member of an undertaking. It is the costs which are within the control of the management. Examples: materials cost, labor cost etc. B)Uncontrollable cost: are those cost which cannot be influenced by the action of a specific member of an undertaking. It is the costs which are not within the control of the management. Example: rent of the building, managerial salaries etc. . By normality: Here the costs are classified according to whether these costs are normally incurred at a given level of output in the conditions in which that level of activity is normally attained. A)Normal cost: it is the cost which is normally incurred at a given l evel of output in the conditions in which that level of output is normally attained. It is the par of cost of production. B) Abnormal cost: it is the cost which is not normally incurred at a given level of output in the conditions in which that level of output is normally attained.It is not the part of cost of production and is charged to costing profit and loss account. 7. By relation with accounting period: It is the cost which is incurred in purchasing or maintaining an asset either to earn income or increasing the earning capacity. A)Capital cost: cost incurred in purchasing an assets or increasing the earning capacity of the business is called capital cost. Example: the cost of rolling machine in case of steel plant. B)Revenue cost: it is the cost involved in order to maintain the earning capacity of the concern such as cost of maintaining an assets or running a business.Example: cost of materials used in production, labor charges paid etc. 8. By time: As per the period or the time the cost is incurred the cost is classified in to historical cost and predetermined cost. A)Historical cost: are those cost which are ascertained after being incurrence. It is based on recorded facts, can be verified being supported by evidences and are objective. B)Predetermined cost: are estimated costs, since they are computed in advance of production taking consideration the previous records of cost. 9. According to planning to control: planning and control are two important functions of management.Cost accounting furnishes information to the management which is helpful in the due discharge of these two functions. A)Budgeted cost: it represent an estimate of expenditure for different phases of business operations such as manufacturing, administration, sales, research and development etc. coordinated in a well conceived framework for a period of time in future which subsequently becomes the written expression of managerial targets to be achieved. Example: raw material cost b udget, labor cost budget etc. B)Standard cost: it is the cost where the budgeted costs are translated into actual operation through the instrument of standard cost.It is defined as the predetermined cost based on a technical estimate of for materials, labor and overhead for a selected period of time and for a prescribed set of working conditions. So the standard cost is determination, in advance of production of what should be the cost. 10. By association with the product: A) Product cost: are those costs which are traceable to the product and are included in inventory evaluation. It comprises direct materials, direct labor and manufacturing overheads in case of manufacturing concerns.These are used for valuation of inventory and are shown in the balance sheet till they are sold. B)Period costs: are those cost incurred on the basis of time such as rent, salaries etc. These may relate to administration and selling costs essential to keep the business running. Though these are not ass ociated with production and are necessary to generate revenue but cannot be assigned to a product. These are charged to the period in which these are incurred and treated as expenses. 11. For managerial decision: are those cost that are classified according to their usage in the managerial decision making.A)Marginal cost: it is the total of the variable cost i. e. , prime cost plus variable overheads. It is the distinction between fixed and variable costs. Here the fixed costs are ignored and only variable costs are taken into consideration for determining the cost of products and value of work-in-progress and finished goods. B)Out of pocket cost or explicit cost: are those cost which involves payment to the outsiders and thereby gives rise to the cash expenditure as opposed to such costs as depreciation, which do not involve any cash expenditure.Such costs are relevant for price fixation during recession or when make or buy decision is to be made. C)Differential cost: are those cos t that the change in cost due to change in the level of activity or pattern or method of production is known as differential cost. If the change increases the cost then it is known as incremental cost. If there is decrease in cost resulting from decrease in output, the differences is known as decremental cost. D)Sunk cost: are those cost which are irrecoverable cost and is caused by complete abandonment of a plant.It is the written down value of the abandoned plant less its salvage value. E)Imputed and notional cost: are those cost which are notional and does not involve any cash outlay. It is the value of a benefit where no actual cost is incurred. Examples: notional rent charged on the premises owned by the proprietor, interest on capital for which no interest is paid etc. F)Opportunity cost: it is the maximum possible alternative earning that might have been earned if the productive capacity or services had been put to some alternative use.G)Replacement cost: it is the cost at wh ich there could be purchase of an asset or material identical to that which is being replaced or revalued. It is the replacement cost at the current market price. H)Avoidable and unavoidable cost: avoidable costs are those cost which can be eliminated if a particular product or department with which they are directly related, is discontinued. Unavoidable costs are those cost which will not be eliminated with the discontinuation of product or department. I)Explicit cost: are those cost which involves immediate payment of cash.They can be easily measured. Example: salaries, wages, etc. J)Implicit cost: are those costs that do not involve immediate payment of cash and are known as economic cost. Example: depreciation etc. QUESTION 3. COST SHEET FOR 2, 00,000 cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost2,00,00061,200,000 Direct labor cost2,00,00091,800,000 Direct expenses2,00,0004800,000 PRIME COST2,00,000193,800,000 FACTORY OVERHEAD Factory expenses2,00,0003600,00 0 WORK COST2,00,000224,400,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost2,00,00061,200,000COST OF PRODUCTION/COST OF GOODS SOLD2,00,000285,600,000 SELLING AND DISTRIBUTION OVERHEAD Marketing cost2,00,0001200,000 COST OF SALE2,00,000295,800,000 PROFIT2,00,0005. 81,160,000 SALES2,00,00034. 86,960,000 ? COST SHEET SHOWING COST INVOLVED FOR 5,000cases PARTICULARSUNITSCOST PER UNITTOTAL COST direct material cost5,000630,000 Direct labor cost5,000945,000 Direct expenses5,000420,000 PRIME COST5,0001995,000 FACTORY OVERHEAD Factory expenses5,000315,000 WORK COST5,000221,10,000 OFFICE/ADMINISTRATIVE OVERHEAD Administrative cost5,000630,000 COST OF PRODUCTION/COST OF GOODS SOLD5,000281,40,000SELLING AND DISTRIBUTION OVERHEAD Marketing cost5,00015,000 COST OF SALE5,000291,45,000 PROFIT5,0005. 829,000 SALES5,00034. 81,74,000 Here the cost involved in production of 1unit of screwdriver amounts to Nu. 29 and when we add the profit of cost plus 20percent, per unit cost sums up to Nu. 34. 8. But here the army representative ignored the price fixed by the company saying that the company bypassed the using selling channel and the army representative wants to pay only Nu. 22. 80 Per unit. So in this case I recommend that the price should be Nu. 33. (28*120%) per unit, since the company bypassed the contract of usual selling channel but they had incurred both administrative and factory overheads for the production of the screwdrivers and on the other hand both the administrative overhead and factory overhead are fixed cost that it doesn’t change with the volume of products produced. On the other hand the company had charged only the fixed factory and administrative overhead cost and they excluded all variable factory and administrative overhead cost, so the price per unit should be Nu. 33. 6 per unit.

Sunday, September 15, 2019

Organisational Structure Key terms Chain of command Essay

Chain of command – Line linking the top of the structure to the bottom workers Top to bottom Responsibility Accountability Horizontal – People on the same line, but usually in different departments. A span of control is the number of people one person is in charge of. Tall Hierarchal structures Those with a long chain of command Management communicate with those directly below them and further down the line. Example: Marks and Spencer, Next, they’re normally formal organisations. They are tall because there are a lot of people working for them. Advantages Clear chain of command Staff know where they stand They know who there boss is Chances of promotion They know there entitlements and rights Specialist departments Disadvantages Takes more time to make a decision Inflexible, people only know there area of work, and can’t cover for someone who is not in that works in another area. Information might get misinterpreted and distorted along the line of communication because there are so many links in the chain. Read more:Â  Walgreens Organizational Structure Matrix Structure Sometimes an organisation needs to run according to what projects they have to do. In these situations people usually work together in a team to achieve their projects goals. A person working on a project would have two bosses, the boss of the department that they work in and the leader or manager of the particular project that they are working on at the moment. A project may cover some or all of the organisations departmental areas. Senior manager heads a division or team of specialists drawn from different departments. A specialist (e.g. finance) can be part of a number of teams or divisions Advantages Promotes coordination between departments – cuts across departmental boundaries – flexibility and creativity Mixture of knowledge and skills Allows a range of staff to be involved which gives good experience. Disadvantages Confusion between managers who are dealing with a number of projects at one time Projects may be temporary Too many people involved to make decisions.

Penn Foster Journal Enteries

That decomposing bodies can bring disease. Many religions turned such b when church and state were homogeneous. Modern medicinal technology allows for the harvesting of organs from a corpse, and the successful implantation of that organ into a living human being. Why is that worse than letting that same organ decompose? Treating our dead with respect and reverence is a beautiful characteristic of any society. By honoring the dead we are cherishing the memory of our loved ones, following paradigms of our various belief systems, and honoring the radiations of previous generations.None of those are time valued traditions hold their value if we do not put a higher value on our living than our dead. Our societies need to move forward, and let go of archaic belief systems that hinder our society and hold our citizens health hostage. Reflect If feel that my attitude to writing is relatively the same. My knowledge about writing though has increased substantially throughout this process.I fee l a lot of growth has happened as I have made my way through this Journey. I know a little bit more about my writing style. I have also learned many essay writing techniques that will prove invaluable as I continue my academic and professional careers. I think I could improve as a writer, by being more patient and allowing more time for my ideas to form. Some I am very thankful for the educational opportunity the English module at Penn Foster College has provided.

Saturday, September 14, 2019

History on Peugeot Automobile Nigeria Essay

Cash-strapped Peugeot Automobile Nigeria, has said that it will soon commence importation of used cars into the country in a move to shore up its revenue profile. The company’s Managing Director, Dr. Haroun Aliyu, said at a news conference held at the ongoing Kaduna International Trade Fair that since Nigeria has a large market for second hand vehicles, there was nothing wrong if PAN imported and certified such vehicles for the use of Nigerians. Justifying the company’s new direction, the PAN boss said that the vehicles to be imported would be certified by the manufacturers, who would also make available the detailed history of the vehicles to prospective buyers, even as he argued that, even in Europe, people patronise used vehicles more than the brand new ones. â€Å"If ownership of Tokunbo cars is the problem of Nigerians, we have plans to bring what we call certified second hand vehicles. It is good as it is done globally and not the road-side Tokunbo market that we have where you do not have the history of the vehicle. â€Å"The certified second hand cars, which we are working on to see how we will launch it in Nigeria is for us to bring in cars that are used, but are recertified by the manufacturers, with a label. â€Å"If you buy a car with a label from any of the networks, it is as good as buying a new car because you have access to all the information as well as all the history of the vehicle and you can be supported by the brand,† he said. He also lamented that government had not been encouraging local automobile manufacturers.

Friday, September 13, 2019

SOCIAL SCIENCE Essay Example | Topics and Well Written Essays - 1500 words

SOCIAL SCIENCE - Essay Example The selected regions of England and Wales followed a similar pattern with Wales by far surpassing the other regions. In the North West region the percentage of good water quality was greater than fair or poor quality for the four year period. A similar situation occurred with Southern and Wales. In the regions of Midlands and Anglian, though, the percentage of fair water quality was greater than the good quality for the years 1990 and 1995. Nonetheless in 2000 and 2005 there seems to be a dramatic improvement in the quality of water. In the Midlands, the percentage increase moved from 45 in 1995 to 59 in 2000 and 2005 whilst Anglian increased from 39 percent in 1995 to 49 in 2000. Wales outperformed the regions by a great margin for the entire period. Their good water quality ranged from 79 percent in 1990 to 93 percent in 2005. North West came in second in terms of the percentage of good water quality to fair and poor. Anglian’s good water quality ranged from 17 to 46 percent. At no time were they able to cross the half mark of 50. Thus, Anglian seems to have performed the worst in terms of the percentage of good water quality. Although North West experienced the highest percentage of poor quality water of 27 percent in 1990 this figure was significantly decreased to 8 percent by 2005. Hence, North West had the greatest percent decrease of poor water quality of 19 percent during the period. Interestingly, in 1990 Anglian with 17 percent began as the worst performing region in terms of the smallest percent of good water quality. Although they made a 22 percent leap to 49 in 2000, they remained with the lowest percent in good water quality. The market economy is one that is run by the forces of a market, that is, the economy is based on the dynamic relationship between the prices of goods and services and the behavior of producers and consumers. For example, as consumers increase their demand for a particular good or service the price of that commodity

Thursday, September 12, 2019

G H 402 Assignment Example | Topics and Well Written Essays - 1500 words

G H 402 - Assignment Example Most malarial deaths occur to the pregnant women and young children because of the inability to access proper medical care and poor sanitation services that lead to the breeding of mosquitos. Global malaria prevalence is also due to poor and limited information on malaria and the possible preventive methods. Most of the affected groups have a wrong perception on Indoor Residual Spraying (IRS) and therefore they don’t control the vector causing malaria (McCracken and Phillips 75) Malaria has become a global concern because it is considered to be both a disease of poverty and a major cause of poverty mostly in the developing countries. This is because the developing countries do not have the sufficient and proper medication for the disease. It has therefore been considered to be a major constraint to economic development in the developing countries as it has both high social and economic costs that cause a wider gap in the GDP of the developed and developing countries (McCracken and Phillips 78). This has therefore led to a big global dilemma for the affected communities. Environmental sanitation is another major global concern due to the rising environmental degradation. For a proper and safe environment, there should be minimal sharing of the sanitation services such as the toilets as recommended by the World Health Organization (McCracken and Phillips 76). This improves the security and safety of the services and enables accessibility and proper maintenance. If sanitation facilities are highly shared, it becomes a challenge to maintain their cleanliness, and this may turn them to be breeding places for disease-transmitting parasites and pathogens. The global concern for environmental sanitation is causing the dilemma because of the rising number of people that have limited access to improved sanitation making them prone to diseases (McCracken and Phillips 84). Due to the rising

Wednesday, September 11, 2019

Financing Health Information Technology in Health Services Research Paper

Financing Health Information Technology in Health Services Organization - Research Paper Example The paper also examines the cost-effectiveness and cost efficiencies together with outcomes of implementing health information technology. According to Clarke (2009), health information technology (HIT) has emerged as a critical aid to the transformation of health care service provision. It serves as an electronic health record, a platform for information sharing and a data warehouse. It is also a clinical decision-making support system and a physician practice management system. It also serves the critical functions of scheduling and billing. Organizations considering implementing a HIT system have to critically consider the possible Return on Investment in the chosen system. Returns vary in timing, value, certainty and in recipient. These returns may be either financial or non-financial like better health outcomes, safety owing to legible records and better quality of life. There are also other returns that accrue to other parties rather than the one making the investment. These include patients who get to avoid hospitalizations, and networking benefits that accrue to other actors in the system. Some of the key HIT system functions include decision support for health care providers, electronic health records, computerized data entry, results management and administrative functions. To determine the Return on Investment, one has to look at the different components of the health information technology system and examine their effects. According to Kolodner, Cohn and Friedman (2008), paper-based information management has very limited capacity given the large volume and complexity of transactions in health care, the need to integrate new scientific approaches and technologies and other aspects of information management. Systems such as the Computerized Physician Order Entry (CPOE) simplify the management of information and seamlessly integrate co-related data for easy information access. The RIO of

Tuesday, September 10, 2019

Depictions of a decision tree Essay Example | Topics and Well Written Essays - 750 words

Depictions of a decision tree - Essay Example Overall incidence rates reported in 2011, per 100,000 populations are as follows: Due to my chosen reported symptoms and recorded parameters regarding doctor’s findings regarding Leukemia in children, it is important to note that childhood acute lymphoblastic leukemia (ALL) is the most common cancer in children, representing 23% of cancer diagnoses among children who are younger than 15 years of age. ALL occurs in about one of every 29,000 children in the United States each year, and that for AML is about 11000 leukemia cases annually. Approximately, 700 cases of AML occur in people under the age of 20 each year. Due to this aspect pertaining the disease, it is critical to identify this when breaking down statistical data viewing of the group ‘leukemia’ as a whole (Else, Ruchlemer, & Osuji, 2005). It is also important to know the background information pertaining to Leukemia, with regards to race/ethnicity, since the data used involved multiple races and ethnic groups. Leukemia death rate was 7.6 per 100,000 men and women annually. To come up with these rates, people who died in 1998-2002 in the United States were analyzed. The table bellow shows the death rates in accordance to race and gender. Thus, Leukemia in 1st world countries like the US, has an approximate base rate occurrence of 1/10,000 children under the age of 15. Some of the risk factors for leukemia in children include the following: The most known symptoms pertain such things as looking pale, bleeding /bruising easily, regular cases of fever, shortness of breath especially after a small physical activity, and recurrent infections. Examination to identify this disease has a false affirmative toll of 5%– that is, 5% of the time that it says a child has the disease is false. Thus, the false negative rate is 0%– the test correctly diagnoses every child who does have the disease (Gribben, 2008). Despite the test being precise more than 90% of the time, it