Wednesday, May 13, 2020

The Role Of Institutional Racism During Bridging The...

The role of institutional racism in bridging the racial divide There is now an African-American president in the White House and there is now no visible trace of slavery in America. Racism, in the eyes of the majority is nonexistent. There is a wide assumption that minorities, especially blacks have progressed to the point where job and income equality is no longer a debate. The majority does not think of racism as a serious problem just because enough progress had been made. Some people think that some progress equates to sufficient progress. However, that is merely a fallacy given to sustain their sense of accomplishment. This false perception is embedded in even the most conscientious when it is clearly evident that there still are economic, political, and social problems that stop a minority from fulfilling their potential in life. According to a CNN poll,â€Å"only 49% of Americans see racism as a big problem†. The racial divide in the US has negative repercussions on the country as a whole, whether it be economically, socially, or politically. The Bill of Rights states that â€Å"all men are created equal...with certain unalienable rights, that among these are life, liberty, and the pursuit of happiness†(1). Disgraceful acts of racism portrays America as being a country against complete acceptance and assimilation. Should new laws be passed in the area of civil rights so that America will emerge as a country of inspiration and a role-model for thoseShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pageswhich were spread ever more broadly among different social groups—including women, laborers, INTRODUCTION †¢ 3 ethnic minorities, and gays—made strides that were perhaps greater than all of those achieved in previous history combined. During the same time span, however, state tyranny and brutal oppression reached once unimaginable levels—in large part due to the refinement or introduction of new technologies of repression and surveillance and modes of mass organization and control.

Wednesday, May 6, 2020

Public Budgeting- Revenue Sources Free Essays

Three revenue sources in public budgeting Property Tax: Property tax can be defined as a levy that the government issues on a person’s property. The value assessed to the property is taxed. Revenue of local governments like cities and counties are derived from property taxes. We will write a custom essay sample on Public Budgeting- Revenue Sources or any similar topic only for you Order Now The revenue is used for administration in government and expenses concerning law enforcement, paramedics etc. ; and also to fund courts in local governments and helps for the payment of services which include civic centers, community programs, libraries, parks and recreation, and schools. Property taxes are also often used to pay some state programs such as Medicaid (in New York for example) and also to provide public assistance such as assistance to needy family (TANF), child welfare services and other social services such as supported employment, adult protective services, domestic violence and personal care assistance. This revenue can also be tracked in public safety like in juvenile detention, probation services and other mandates (corrections/ county jail, law library in county jail, staffing for state and county court, prosecution services, community colleges etc. ). Property tax revenue can be tracked in many ways, it depends on each state but all states generally use these revenues to fund almost the same programs. Intergovernmental Revenue: Intergovernmental revenue is the funds obtained from other governments. These funds usually include grants, taxes which are shared, and contingent loans and advances. Here, funding emanates from all governments (federal, state and local governments). â€Å"Financial arrangements for funding and delivering intergovernmental services can be complex according to the variability of government structure, organization, roles and responsibilities. For example, government support concerning elementary and secondary schools includes direct funds from the federal government that are passed through state and local governments to local educational agencies† (www. gao. gov). There are also funds allocated to cover costs for elementary and secondary education, these funds include the rent on school buildings for example. Charges for services: Charges for services are defined as customers’ charges and others charges coming from governmental and business activities. Charges for services within the governmental activities category include items such as licenses and permits (for example, business licenses and building permits), fines and forfeits, and operating special assessments sometimes charged for services provided outside the normal service area or beyond the normal level of services. Charges to other governments for services such as incarceration of prisoners also are reported in the Charges for Services column† (Kattelus Reck, 2007). These charges include various services rendered within the states for example park entrance fees, document fees, court-filling fees etc. It also implies any government which purchases, uses or benefits from goods and services provided. References Wilson, E. R. , Kattelus, S. C. , Reck, J. L. (2007). Accounting for governmental and nonprofit entities. (14th ed. ). Boston, MA: McGraw-Hill Irwin. http://www. gao. gov/special. pubs/longterm/state/intergovrevenue. html How to cite Public Budgeting- Revenue Sources, Essay examples

Tuesday, May 5, 2020

Blood Brother Essay Example For Students

Blood Brother Essay I am applying for the job of directing the new production of Blood Brother. I think that I would be suited to this position because I have a good understanding of the play. The story is based around twin brothers in Liverpool, separated at birth, as their mother cannot afford to keep them both, but later on an inevitable fall out between the boys leads to a sudden end. There are noticeable differences between the two twin brothers; Mickey and Eddie, as they are background and upbringings play a big part in their different characteristics. The first scene that I have chosen is the one in which Eddie returns from university to find Mickey looking very dejected. Eddie returns ready to party and have fun, but Mickey realizes that they are now very different and after a small fight with Eddie they part. To reflect Mickeys mode in the scene I would use dark lighting to get the mood across as quite depressed and dejected. Mickey would be sat on the street pavement, staring into space, as this would give the impression that he was bored, not knowing what to do. When Eddie turns up to surprise Mickey, he would come onto the stage with a spring in this step, almost skipping with excitement. The lighting would change as he walked across the stage until he reached Mickey where it would darken again to suggest to the audience just how glum Mickey is, so much so that its putting a dark cloud over everything. When Mickey first speaks in the scene, in response to Eddies guess who. He says Father Christmas he would need to say it a flat monotone to get the point that he is depressed across, and a t the same time keeping his head low and not looking at Eddie too deep in his own thoughts to do so. Further on the scene Mickey explains to Eddie why he no long her has a job, but Eddie does not seem to understand why it is a problem. Why.why I s a job so important? If I couldnt get a job Id just say, sod it and draw the dole, live like a bohemian, tilt my hat to the world and say screw you. So youre not working. Why is it so important? When Eddie says this it need to sound like ha has a carefree attitude to life, and that he does not really think of money and Mickeys situation. This can be done by Eddie opening his hand, like hes asking the whole stage why its a problem and spoken in a light hearted voice, almost chuckling like he doesnt give a care to the world, basically saying its not the end of the world, youre still alive. When Eddie is saying this to Mickey, he needs to turn away, like hes angry that Eddie doesnt understand his situation and that hed much rather be in eddies shoes, with money floating everywhere and not worrying how he was going to pay for his next meal. Over all the scene is quite gloomy with quite a tense atmosphere between Mickey and Eddie, but Eddie acting cheerfully not taking into full consideration Mickeys worries and being more bothered about the parties and alcohol. The next scene I have focussed on is where Linda, Mickeys girlfriend, visits him in prison. The atmosphere is again quite hostile as Mickey is taking the anti-depressants he has been prescribed by the doctor, but Linda is unhappy that he is taking them, pleading him to stop taking them but Mickey again ends the conversation, like in the previous scene by telling her to leave him alone. The scene would again be dark and dingy to try to recreate the colourings and mood of the prison and prisoners. When Linda meets him she greets him by saying, what are ydoin? She should say this in a very shocked and angry tone, almost disapproving at the fact that he is still taking them. But then her voice would change as she changes tack, now trying to beg Mickey to come off themlisten, Mickey. Ive told y. Theyre just junk. .u95971555b0201610b547472a3d40c58f , .u95971555b0201610b547472a3d40c58f .postImageUrl , .u95971555b0201610b547472a3d40c58f .centered-text-area { min-height: 80px; position: relative; } .u95971555b0201610b547472a3d40c58f , .u95971555b0201610b547472a3d40c58f:hover , .u95971555b0201610b547472a3d40c58f:visited , .u95971555b0201610b547472a3d40c58f:active { border:0!important; } .u95971555b0201610b547472a3d40c58f .clearfix:after { content: ""; display: table; clear: both; } .u95971555b0201610b547472a3d40c58f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u95971555b0201610b547472a3d40c58f:active , .u95971555b0201610b547472a3d40c58f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u95971555b0201610b547472a3d40c58f .centered-text-area { width: 100%; position: relative ; } .u95971555b0201610b547472a3d40c58f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u95971555b0201610b547472a3d40c58f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u95971555b0201610b547472a3d40c58f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u95971555b0201610b547472a3d40c58f:hover .ctaButton { background-color: #34495E!important; } .u95971555b0201610b547472a3d40c58f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u95971555b0201610b547472a3d40c58f .u95971555b0201610b547472a3d40c58f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u95971555b0201610b547472a3d40c58f:after { content: ""; display: block; clear: both; } READ: The Woman in Black Argumentative EssayHer voice would become sympathetic and quieter to try to make Mickey feel guilty about taking them in the hope that he will stop taking them. In the last comment that Mickey makes toward Linda, Leave me alone, will y? I cant cope with this. Im not well. The doctor said, didnt he? Im not wellI cant do things.leave me alone. He should make it appear like hes having problems just speaking, stuttering and then repeating the words gives the impression that hes unstable. Mickey should be looking around, not wanting to make eye contact with Linda or any of the officer in the cell, which will also give the impression that hes not mentally fit and finds everyday simple tasks a struggle. Over all this scene follows a similar pattern to the first one, being set in a dark and gloomy are and the atmosphere being tense between the two character and Mickey being very argumentative and refusing to stop taking the pills, even though Linda is very nearly on her hands and knees begging him not to take them any more. The final scene have chosen to look at is the very last scene in the play, where all the characters are in the town hall. Again the atmosphere is tense, so much so it could be cut with a knife. The two brothers are face to face, with about 10 metres between them, both holding a strong eye contact with each other to give the impression that Mickey is serious about shooting Eddie. But to give the impression that Mickey is still quite unstable and nervous at the fact that hes pointing the gun at what he does not yet know is his brother, he need s to be breathing quite heavily. In addition, with a wide-eyed expression on his face, in slight disbelief of what Eddie has done and what he is about to do. The surrounding character all need to be taken aback, with shocked expressions, almost as if they are holding their breath, but at the same time petrified at what Mickey will do, as they dont know what he is going to do with the gun. When Mickey first interrupts eddies speech and says stay where you are, to give the impression that hes unstable his voice need to be quivering and shaking slightly, just to give the idea hes not certain what is going top happen, that no one is. His facial expressions also need to be shocked, like a rabbit caught in headlights, still working out what he is doing. As the scene progresss and Mickey become angry the lighting need to be tinted red to reflect Mickeys anger in the scene. As Edward is stood up on stage, unable to move with Mickey point a loaded gun at him he also need to be shocked, speaking cautiously to Mickey just in case he decided to dire. So when he says yes I remember it need to be in a quiet voice, almost sounding like he is pleading. He also need to make the phrase sound like he remembers all the good times, so hes remembering all the good things and the exciting places they went together. Giving a slight glimmer of hope to the audience that the very worst is not going to happen. As the police arrive the scene should be as quite as possible, to create a sense that the tension is mounting in the room, that all eyes are on the twins. As the bang of dickeys gun goes, the scene need to break into an up roar, with gasping and howls from the crowds and his mother and then the fatal shot from the police that hits Mickey. When the shot is fired the lighting need to go dark and a flash happens, giving the impression of an actual gun shot. .ud5740515b8e295808e0465775db81bbd , .ud5740515b8e295808e0465775db81bbd .postImageUrl , .ud5740515b8e295808e0465775db81bbd .centered-text-area { min-height: 80px; position: relative; } .ud5740515b8e295808e0465775db81bbd , .ud5740515b8e295808e0465775db81bbd:hover , .ud5740515b8e295808e0465775db81bbd:visited , .ud5740515b8e295808e0465775db81bbd:active { border:0!important; } .ud5740515b8e295808e0465775db81bbd .clearfix:after { content: ""; display: table; clear: both; } .ud5740515b8e295808e0465775db81bbd { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ud5740515b8e295808e0465775db81bbd:active , .ud5740515b8e295808e0465775db81bbd:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ud5740515b8e295808e0465775db81bbd .centered-text-area { width: 100%; position: relative ; } .ud5740515b8e295808e0465775db81bbd .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ud5740515b8e295808e0465775db81bbd .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ud5740515b8e295808e0465775db81bbd .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ud5740515b8e295808e0465775db81bbd:hover .ctaButton { background-color: #34495E!important; } .ud5740515b8e295808e0465775db81bbd .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ud5740515b8e295808e0465775db81bbd .ud5740515b8e295808e0465775db81bbd-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ud5740515b8e295808e0465775db81bbd:after { content: ""; display: block; clear: both; } READ: Oedipus the king EssayOnce the bang takes place, the crowd need to move trying to cower away from the action. The only people that move towards the two characters and theyre mother and the police. However, the police beating Mrs. Johnstonne to the scene, shooting Mickey down before she can stop them. Mrs. Johnstonne should then break down, unable to believe what has happened the loose of both sons in one short space of time. In conclusion, the three scenes I have described in detail are all very dramatic and all have tension in the air. I think if my descriptions are followed for the three scenes they would work well as a mixture of different lighting and character movements will create a very intense and gripping play. I hope you have taken my application of director into account and I thank you for taking your time to read it.

Tuesday, March 31, 2020

Lyme Disease Essays (1202 words) - Rheumatology, RTT,

Lyme Disease Lyme disease is a tick-transmitted inflammatory disorder characterized by an early focal skin lesion, and subsequently a growing red area on the skin (erythema chronicum migrans or ECM). The disorder may be followed weeks later by neurological, heart or joint abnormalities. Symptomatology The first symptom of Lyme disease is a skin lesion. Known as erythema chronicum migrans, or ECM, this usually begins as a red discoloration (macule) or as an elevated round spot (papule). The skin lesion usually appears on an extremity or on the trunk, especially the thigh, buttock or the under arm. This spot expands, often with central clearing, to a diameter as large as 50 cm (c. 12 in.). Approximately 25% of patients with Lyme disease report having been bitten at that site by a tiny tick 3 to 32 days before onset of ECM. The lesion may be warm to touch. Soon after onset nearly half the patients develop multiple smaller lesions without hardened centers. ECM generally lasts for a few weeks. Other types of lesions may subsequently appear during resolution. Former skin lesions may reappear faintly, sometimes before recurrent attacks of arthritis. Lesions of the mucous membranes do not occur in Lyme disease. The most common symptoms accompanying ECM, or preceding it by a few days, may include malaise, fatigue, chills, fever, headache and stiff neck. Less commonly, backache, muscle aches (myalgias), nausea, vomiting, sore throat, swollen lymph glands, and an enlarged spleen may also be present. Most symptoms are characteristically intermittent and changing, but malaise and fatigue may linger for weeks. Arthritis is present in about half of the patients with ECM, occurring within weeks to months following onset and lasting as long as 2 years. Early in the illness, migratory inflammation of many joints (polyarthritis) without joint swelling may occur. Later, longer attacks of swelling and pain in several large joints, especially the knees, typically recur for several years. The knees commonly are much more swollen than painful; they are often hot, but rarely red. Baker's cysts (a cyst in the knee) may form and rupture. Those symptoms accompanying ECM, especially malaise, fatigue and low-grade fever, may also precede or accompany recurrent attacks of arthritis. About 10% of patients develop chronic knee involvement (i.e. unremittent for 6 months or longer). Neurological abnormalities may develop in about 15% of patients with Lyme disease within weeks to months following onset of ECM, often before arthritis occurs. These abnormalities commonly last for months, and usually resolve completely. They include: 1. lymphocytic meningitis or meningoencephalitis 2. jerky involuntary movements (chorea) 3. failure of muscle coordination due to dysfunction of the cerebellum (cerebellar ataxia) 4. cranial neuritis including Bell's palsy (a form of facial paralysis) 5. motor and sensory radiculo-neuritis (symmetric weakness, pain, strange sensations in the extremities, usually occurring first in the legs) 6. injury to single nerves causing diminished nerve response (mononeuritis multiplex) 7. inflammation of the spinal cord (myelitis). Abnormalities in the heart muscle (myocardium) occur in approximately 8% of patients with Lyme disease within weeks of ECM. They may include fluctuating degrees of atrioventricular block and, less commonly, inflammation of the heart sack and heart muscle (myopericarditis) with reduced blood volume ejected from the left ventricle and an enlarged heart (cardiomegaly). When Lyme Disease is contracted during pregnancy, the fetus may or may not be adversely affected, or may contract congenital Lyme Disease. In a study of nineteen pregnant women with Lyme Disease, fourteen had normal pregnancies and normal babies. If Lyme Disease is contracted during pregnancy, possible fetal abnormalities and premature birth can occur. Etiology Lyme disease is caused by a spirochete bacterium (Borrelia Burgdorferi) transmitted by a small tick called Ixodes dammini. The spirochete is probably injected into the victim's skin or bloodstream at the time of the insect bite. After an incubation period of 3 to 32 days, the organism migrates outward in the skin, is spread through the lymphatic system or is disseminated by the blood to different body organs or other skin sites. Lyme Disease was first described in 1909 in European medical journals. The first outbreak in the United States occurred in the early 1970's in Old lyme, Connecticut. An unusually high incidence of juvenile arthritis in the area led scientists to investigate and identify the disorder. In 1981, Dr. Willy Burgdorfer identified the bacterial spirochete organism (Borrelia Burgdorferi) which causes this disorder. Affected Population Lyme Disease occurs in wooded areas with populations of mice and deer which carry ticks, and can be contracted during any season of the year. Related Disorders Rheumatoid Arthritis is a disorder similar in appearance to

Saturday, March 7, 2020

Performance Management Analysis

Performance Management Analysis Introduction In the recent past, there has been a shifting paradigm from Taylor’s model of organizational management to more productive methods of production. The new methods aim at increasing production through efficient management of human and capital resources. A number of scholars have conducted extensive research to establish the effects of various managerial techniques on the performance of employees.Advertising We will write a custom report sample on Performance Management Analysis specifically for you for only $16.05 $11/page Learn More Some researchers note that task formulation is the most notable aspect of management, whereas others observe that the availability of human resources is the crucial factor that influences the performance of the management team. However, scholars concur that three factors are essential as far as the best managerial practices are concerned. One of the factors is production management while the other is the organi zation of work. In addition, the relationship between various groups in the organization influences the performance of employees. Scholars agree that a new model of management should be applied in case the organization is to achieve high results. The new model must incorporate the tenets of neo-liberalism into its productivity structures. Currently, scholars focus on exploring the new management dynamics that relate to post-Ford model of production. Scholars in the UK and the US perceive that the model should be adopted in order to enhance productivity in organizations. However, changing the work structure has micro and macro implications. Scholars of political economy and ethnographic sociology have posted their findings on the topic given its importance in the performance of organizations. This paper reviews a number of articles in order to shed some light on the topic. Views of Various Scholars on Post-Ford Production Model As earlier noted, scholars have posted various views reg arding the management models in the current managerial systems. Their views can be categorized into a number of models. Under high performance work systems model, scholars such as Danford and Thompson have contributed enormously in enriching the topic. Handel and Gittleman are some of the scholars who have contributed to the development of high-performance work practices model. Ashton and Sung have conducted extensive research to establish the influence of high-performance work on organizations.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More A number of scholars have also discussed the issue of high involvement in detail. Some have talked about high involvement work systems while others stick to high involvement work practices. Harmon is one such scholar who talks about high involvement work systems while Fuertes and Sanchez capitalize their study on high involvement practices. The issue of high involvement management is also of importance to scholars. Forth and Millward are some of the scholars who analyze the relationship between high involvement practices and the management strategies. Scholars such as Brown and Reich have postulated their findings regarding the relationship between high performance and employment systems. High commitment management is another model employed in analyzing the performance of employees. Baird, Whitefield, and Poole are some of the scholars who have posted their findings on commitment management model. Danford (2004) notes that the idea of high performance work systems is a mechanistic model that does not take into account the demands of human beings. He conducted a study on JetCo manufacturing company and came up with a number of suggestions. The company had a number of efficient practices at the start, but ended up with practices that were unpleasant to the workforce. The company had prolific initiatives aimed at improvin g the quality of production. The introduction of team leaders created tension among employees, which lowered the firm’s productivity. Employees perceived that their views were not given serious attention. On his part, Thompson (2003) notes that a significant factor regarding high performance work systems is reciprocity. In this regard, employers have a responsibility of ensuring that they develop trust and commitment towards employees. Therefore, the employer is charged with the responsibility of ensuring that the employee is provided with adequate training and efficient reward system. However, Thomson admits that employers in the neo-liberal economy are unable to fulfill the wishes of employees due to the challenges posed by the economy. On high performance work practices, Handel and Gittleman (2004) criticize the model by observing that it does not create a working relationship between workers and employers. The model is only known to increase wages. Therefore, the new mode l of high performance management is simply aimed at benefitting an individual, but does not increase productivity in the organization.Advertising We will write a custom report sample on Performance Management Analysis specifically for you for only $16.05 $11/page Learn More Ashton and Sung (2002) assert that it is proven scientifically that a strong relationship between human resource practices and improved performance exist. In particular, the relationship is strong in matters related to profitability and productivity. Therefore, the two scholars suggest that performance practices are closely related to the skills acquired by the employee. The relationship serves to strengthen the effectiveness and efficiency of the organization. However, the scholars caution that the model is only applicable to certain industries. This means that the model does not solve managerial problems in all scenarios. Harmon (2003) conducted a research to explore the efficiency of the American health care sector. In the study, a conclusion was drawn suggesting that a relationship between high performance management and employee efficiency existed. The study can be interpreted to mean that high involvement work systems are related to financial aspects. Fuertes and Sanchez (2003) extend the works of Harmon by observing that some factors motivate employers to adopt certain models. Employers calculate the benefits of the model before adopting it. Employers might prefer using less costly strategies, as opposed to using strategies that would drain their resources. Employers do not prefer some of the practices, such as rewarding employees with financial benefits because they eat up their profits. Employers prefer using non-financial rewards to appreciate their employees, such as awarding a promotion. Forth and Millward (2004) assert that high performance management is a concept that cannot be neglected given its effectiveness and influence on the performance of the organization. They further observe that all management practices are related to the high performance management model in one way or the other. Forth and Millward note that the high performance management model might be interrupted by deregulation of financial markets. Organizations in the modern financial markets go through a number of challenges that make it hard for employers to implement high performance management models.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Competition in the market is stiff implying that employers are concerned with sustaining market competition, not enhancing structural organization of firms. Brown and Reich (1999) conducted a study on one of the Australian manufacturing companies. The company formulated a number of strategies aimed at improving the performance of the organization. The firm emphasized on team building, development of staff, and training. The firm adjusted its policies that focused on Taylor’s model to reflect modern managerial practices. Efficient planning and role allocation were some of the new strategies employed by the firm. The new tactics improved the performance of the organization in a number of ways. Whitefield and Poole (1997) observe that high commitment management is a highly sensitive issue. Therefore, it must be handled carefully. The main concern of employers is to increase production and organize work. The scholars note that before talking about performance management, the caus es of perennial problems in the organization must be handled. The above scholars suggest that organizations utilize their competitive advantages in the market to formulate innovative practices. The researchers conclude that implementation of high performance managerial practices generate new techniques that improve the performance of the organization. High performance management strategies are extremely costly, but their outcomes are productive. In this regard, they observe that high performance management models must produce high results for them to be maintained. In a study conducted in Europe, it was established that organizations with comprehensive new work practices tended to have high training needs. Regarding high commitment management, Baird (2002) notes that all stakeholders in the organization must be consulted before formulating any policy. Through consultative forum, the organization utilizes its resources in the most cost effective way. Moreover, embracing dialogue help s the firm in achieving its competitive advantage in the market. The role of professionals in the organization is to ensure social bonding and commitment to the new techniques of production. Conclusions Model managerial theories suggest that the work place is the main learning institution that enhances the capacity of employees. Older models suggest that employees are expected to join organizations when they are already equipped with adequate knowledge from colleges and universities. Things have since changed in the modern society. For instance, the works of modern scholars suggest that teamwork is one of the most crucial aspects of management. Employees are expected to be given chances to explore their potentials in the organization. This implies that employers are expected to allow some flexibility that permits sovereignty. References Ashton, D., Sung, J. (2002). Supporting Workplace Learning for High Performance Working. Geneva: International Labor Office. Baird, M. (2002). Chan ges, Dangers, Choice and Voice: Understanding What High Commitment Management Means for Employees and Unions. The Journal of Industrial Relations, 44(3), 359-375. Brown, C., Reich, M. (1997). Micro-Macro Linkages in High Performance Employment Systems. Organizational Studies, 18(5), 765-781. Danford, A. (2004). High Performance Work Systems and Workplace Partnership: A Case Study of Aerospace Workers. New Technology, Work and Employment, 19(1), 14-29. Forth, J., Millward, N. (2004). High-Involvement Management and Pay in Britain’, Industrial Relations, 43(1), 98-119. Fuertes, M., Sanchez, F. (2003). High-Involvement Practices in Human Resource Management: Concept and Factors that Motivate their Adoption. International Journal of Human Resource Management, 14(4), 511-529. Handel, J., Gittleman, M. (2004). Is There a Wage Pay-off to Innovative Work Practices? Industrial Relations, 43(1), 67-97. Harmon, J., (2003). Effects of High-Involvement Work Systems on Employee Satisfa ction and Service Costs in Veteran Healthcare. Journal of Health Management, 48(16), 393-418. Thompson, P. (2003). Disconnected Capitalism: Or Why Employers Cannot Keep Their Side of the Bargain. Work Employment and Society, 17(2), 359-378. Whitefield, K., Poole, M. (1997). Organizing Employment for High Performance: Theories, Evidence, and Policy. Organization Studies, 18(5), 745-764.

Thursday, February 20, 2020

Managerial accounting Essay Example | Topics and Well Written Essays - 1000 words

Managerial accounting - Essay Example Utilization of manufacturing overhead: over application or under application Under application or over application of manufacturing overhead is given by the difference between expected costs and actual costs. Expected overhead cost for December= $ 200000 Actual costs= number of machine hours *rate per machine hours =6000*30 =180000 Therefore Under application of manufacturing overhead = expected coast- actual cost =200000-180000 =20000 Under application of manufacturing overhead cost during December is $ 20000. Balance in finished goods inventory account on 31 December Finished goods inventory consist of the N11- 013 goods. The cost of finished inventory is therefore the total cost for N11-013. Total cost = direct materials+ direct labor+ overheads =8000+ 24000+ (1000*30) =32000+30000 = 62000 Therefore, closing finished goods inventory is equivalent to $ 62000. ... th ended 30 November Physical units materials conversion total Beginning WIP 1600 - 800 Units started and completed 34000 34000 34000 Ending WIP 2000 2000 1000 Equivalent units 37600 36000 35800 Manufacturing costs 265680 172320 438000 Cost per equivalent units 7.38 4.8134 12.1934 Assigned costs Completed and transferred 250920 163655. 6 414575.6 Ending work in progress 7380 2406.7 9786.7 Where the value of equivalent units is obtained from the formula Equivalent units = beginning WIP+ units started completed + ending WIP Cost of ending work in progress = unit cost*(*2000*50%) (Heisinger, p. 163) Question 3: Carvings for Cakes Pty Ltd Excel spreadsheet for calculating cost per unit of activity driver activity cost quantity cost per unit activity prepare annual accounts 5000 #DIV/0! process receivables 15000 5000 3 process payables 25000 25000 1 program production 28000 1000 28 process sales order 40000 4000 10 dispatch sales order 30000 2500 12 develop and test products 60000 #DIV/0! load mixers 14050 1000 14.05 operate mixers 45900 200000 0.2295 clean mixers 6900 1000 6.9 move mixers to filling 3450 200000 0.01725 clean trays 20000 16000 1.25 fill trays 16000 800000 0.02 move to baking 8000 16000 0.5 set up ovens 50000 1000 50 bake cakes/ pastries 130000 1000 130 move to packing 40000 16000 2.5 pack cakes/ pastries 80000 800000 0.1 inspect pastries 2500 50000 0.05 Bill of activities for Lamington bill of activities for Lamington cost rate cost drive level activity cost process receivables 3 500 1500 process payables 1 200 200 program production 28 100 2800 process sales order 10 400 4000 dispatch sales order 12 500 6000 develop and test products 600 load mixers 14.05 100 1405 operate mixers 0.2295 30000 6885 clean mixers 6.9 2000 13800 move mixers to filling 0.01725

Tuesday, February 4, 2020

Draft spatial framework for Perth and Peel Case Study

Draft spatial framework for Perth and Peel - Case Study Example According to John Day, Western Australian Minister of Planning, â€Å"Directions 2031 reconfirms the themes identified in previous strategic plans, which were to better use existing infrastructure and provide for a more sustainable city.† Sustainability is defined as meeting the triple bottom-line of economic growth, environmental health and quality of life. This more sustainable city will require â€Å"328,000 more dwellings to accommodate an additional 556,000 residents† as the population rises from 1.66 million to 2.2 million by 2031, Day writes. The region of Perth and Peel will have to grow in population while also becoming more compact and more sustainable. Gary Prattley, Chairman of the Western Australian Planning Commission says, â€Å"its purpose is to spatially define how we think the city should grow, identify structural changes necessary to support that growth, and identify planning and policy priorities for implementation.† The draft spatial framework is to include a concept of how we think the city should grow, the policies and plans to support that growth, and practical steps toward implementation. Prattleys Vision Statement contains a precise outline of the history of urban planning in the Perth and Peel Region. â€Å"Western Australia has an enviable history of metropolitan planning starting with the adoption of the Stephenson-Hepburn plan in 1955. The Corridor Plan followed in 1970, Metroplan in 1990 and Network City in 2004.† These first three urban planning documents â€Å"focused primarily on the identification of new urban growth areas to cope with rapid population expansion,† according to Directions 2031. They were from the era of suburbanisation and urban sprawl. They tried to guide the growth of the urban and suburban area. However, beginning with the Network City plan in 2004 a major shift in urban planning emerged. The Network City document is subtitled, A Milestone