Job Costing and Batch Costing Methods

Job Costing and Batch Costing Methods There are various types of business in the world now. Each and every business has to choose a particular method to ascertaining the costs are available in the business. Simply costing methods is a method of collecting cost. As in the diagram 1.1 costing methods are drifting apart. Specific Order Costing is the basic costing method. This method is suitable to those businesses where the work consists of separately identifiable of contracts, jobs or batches. 1.2 Definition Job Costing Method This is one of the methods that we analyze the cost of the job. If we identify the word job in here we can say that it as a small work or group of small activities in any production. This system considers job as a cost unit which contains a sole order, individual project or contract. This is an isolation of the entire time, material and costs to a sole order or job. This cause for gathering and covering on the expenses and income connect with particular projects or job. Some customers will not order the all product, but they will just order for getting required job. Hence it is essential to discover out that job orders expenditure throughout this method. Batch Costing method This is a modified type of job costing. Batch costing method is using by companies whose products are simply recognized by batches. In here batch of identifiable products are concerned as a sole job among unit price. Simply this is a method whereby recognize units produced are concerned as a sole unit and the amount of expenditure is allocated to the entire of that batch as an alternative of each unit. This used in ready-made garments, factories, industries, etc. Similarities Actually they are lot of similarities between job costing and batch costing because batch costing is a modified form of job costing. The costing method means the system they are following to count the cost in batch costing is similar to the job costing apart from a one point of difference. Because in here batch has been set in as the cost unit as a replacement of a job. Simply the both are using the equal expenditure build up system. From both methods we can ascertain costs which business needs. The both systems are dealing with holding within a contract cost by book keeping method. Both Methods are makes use of appraised expenditure data as the base for necessary order price quotations. Differences The main difference is the way how the business is operated. Think like some company is setting up costing for general supplier. For this in job costing the business is operated one job at a time thus it creates more sense rather than batch costing. Batch costing would use various goods to be sold to a number of distributors by using a producing facility. In job order costing each manufactured goods is manufactured according to job requirement, for the customer demand. But in batch costing it is a mass production. When we talking about the production requirements they also act in different ways. In job costing production requirement for each production is matchless and unique. But in batch costing every one of units has similar common features for the production requirements. And there is a differentiation about the measure of output. In job costing as it name seems it is used for a job (sole) but in batch costing transacts with a measure of identical manufactured production units. In job costing the entire expenditure calculated are concerned as the expenditure of sole unit. For batch costing, they divided the entire expenditure from the quantity of products unites have produced. In job costing it covers up all fixed and changeable expenditures for producing a batch but in job costing they include by keeping an account of direct costs and indirect costs. In job costing perform job is treated as a cost unit however under the batch costing a collection of equal units which contains in the batch can be treated as a cost unit. Job costing is using by Furniture making, printing etc but batch costing is using by garments and drug industries. In batch costing they using a divide cost sheet means separate sheets for each batch by numbering but in job costing each job is treated as a sole job work. Examples Job costing Such as hardware, ship-building, engineering industries are using this method. Example No- 01 Tom and Jerry Engineering Company has accomplished all the works in hand on 28th November 2011 which they absorbed on job work. But it was apart from job no. 112. Direct material of $ 50,000 and direct labour cost of $ 40,000 was showed in the cost sheet on 28th November 2011 individually as having being carried on job no. 112. Until 28th November 2011, the cost was carried by the business. As following it was the accounting year for the last date. It is using by the industries which manufactures products as batches. Ready-made garments, drug industries and some of the companies which are producing electronic parts of computer and etc are using this method as their costing system. Example No- 01 As to the records of Lion King ready-made garment, one customer orders 300 unites of batch. Following details are for 100 units. Calculate selling price for 300 unites. Time-Rate Method and Piece-Rate Method 2.1 Definitions Remuneration means motivating people by giving a financial reward to them gain for their work. Simply we can say it is the types of the wages plans. It is an agreement between labours and employers in an organization. Hence it is more important section in an organization. There are two categories in here: Time Rate Plan This is a simplest and of course the oldest type of wages plans. In here the wages are paid on the basis on time which a single worker corporate to complete the producing a single article. Simply we can say in time rate plan is employers are salaried for the total time they have spend at employment work. This can be calculating in man hours or man minutes or else on daily weekly or monthly. The following formula is using to calculate this method. Gross Payment = the total time worked ÃÆ'- Rate per the time (Hours/ Minutes) (Per hour/ per minute) Piece Rate Plan This is also identified as piece work, performance related pay. This is depending on the total quantity of the outputs which the employer has produced. In here the worker means employer is paid a fixed payment for every single unit of production regardless of the time. Simply we can say it pays for the result thus people say this as payment by result system. From this method business can have a better output and also they can make sure that employees are salaried for the sum of work they do. The following formula is used for this method. Straight Unit Work = Quantity of good units ÃÆ'- Rate for a single Produced Piece 2.2 Similarities The both systems are simple to understand and it is easy to calculate also. Hence we can say both systems are simplicity methods. And also the both methods are economical. Both methods are preferred and accepted by deal unions. Both ways workers are having a financial statement thus worker is fulfilled. After having the financial reward they automatically become motivated by both systems. 2.3 Differences First of all we can say both having different meanings. As I mentioned earlier time rate is a system based on time which workers work and piece rate is a method base on the products which workers create. In piece rate system it pays the worker following to the quantity of good products which they have produce regardless of time. But in time rate it pays the workers following for the time that they have spent to product the outputs. Time rate plan provide an accentuation on huge amount of outputs nevertheless piece rate plan accentuation on quality of output. Through piece rate system it discrimination the employer and pays extra gross wage to skilled workers. But in time rate it pays both skilled and unskilled workers same wages. Piece rate system need a strike supervisor to check the quality of the out puts but time rate system does not need it. Hence for piece rate plan business need to cost a extra amount for maintenance. When we talking about the ascertainment of labour cost, in piece rate plan it supports o fix per piece labour cost in advance but time rate plan does not support for this.

Good Night Motel Сase Ыtudy

PurposeTo discuss the factors which motel owner Justin McGregor’s should consider when deciding on business proposal from a well respected community resident George Alward for 2 nights full house accommodations. Offer for half room rate, during low occupancy season, for church convention attendees.Background SummaryGood Night motel is a family owned and operated motel, located near main highways, restaurants and retail shopping in the Canadian town Grand Bend. The town is a summer resort with local businesses exposed to seasonal business patterns. Such is the Good Night motel, which has 30 units and charges $80/nt, rate comparable to the high-end motels in the area.Due to the global economic recession over the past few years Good Night’s occupancy rates have dropped resulting in lower annual revenues and increased competition for guests. 2012 is the first time in five years with earned profit.In the â€Å"low† period (Oct 16-May 14) the motel is rarely more than a quarter full at any time. During this time the operating and administrative expenses do not vary with the occupancy rate except cleaning supplies ($2.74 rm/nt) and heating ($5 rm/nt).Important FactorsWhen making the decision McGregor should consider both macro and microeconomic factors affecting his business.Global Recession: Currently due to the global economic recession and the  appreciation of the Canadian dollar vs US, less people are travelling, their leisure budgets are smaller. Consequentially the revenues are lower and the competition for customers higher. In a competitive environment, customers are not price takers. There are various comparable motels so George Alward can simply take his business to the competition.Possibility for repeat business: If McGregor accepts the offer he will create an opportunity for possible repeat client next year during slow season. And since Alward is a respected member of the community, his recommendations will have positive impact on the image of the motel.Opportunity Cost: McGregor should look not only the money he would be bringing in, but also at the lost opportunity costs. Although highly unlikely, there is forgone possibility that other people may wish to rent the 30 rooms at the standard rate of $80 per night.Qualitative Factors: In the event of full occupancy there is a possibility of lower efficiency. If the staff has to accommodate all 30 rooms at the same time, they may not be able to provide good quality service.Pricing Strategy: Accepting lower price for the room may set precedent for future clients demanding lower rates.Accounting Figures: Assuming all other operating and administrative expenses are the same for both cases accept or reject the offer do not vary with occupancy. For low season, accepting the offer results in positive incremental profit.Conclusion/Computations:Based on the fact that the global economy has not yet fully recovered from the recession and the seasonal low occupancy of the mot el, despite the possibility of higher opportunity cost and unwanted precedent effect, it would be beneficial for McGregor’s business to take the offer. The motel will benefit from positive incremental surplus, hopefully some repeat clients and good marketing from serving the local community.

Culturally Diverse Students Essay

Today our classrooms, just like families, are becoming more unique and blended. Teachers are tasked with effectively teaching students with disabilities and diverse cultural and linguistic backgrounds. In order for educators to meet the needs of their students, key strategies must be implemented that will positively affect their students academically and behaviorally. This paper reflects on the experience of one of these families and identifies key strategies to maximize the potential of cultural and linguistically exceptional students. Background I was lucky enough to interview a family that I have worked with over the years as a nanny. For the purposes of this paper and the anonymity of the family I am using the names Lucy and Chris (to refer to the mother I interviewed and her husband) and James (to refer to the exceptional child). Because I have been working in this family’s home for a number of years I am able to give an accurate overview of their socioeconomic status. Lucy and Chris self-identify as African-American and live in San Pedro, CA where the population is 76,415 with 59% identifying as Caucasian and 8% identifying as African American. The town can be classified as predominately middle class as the median household income is $62,422 (City Data, 2011). Lucy completed some college and works full-time as a manager of a credit union. She lives in a three-bedroom house with her oldest son, her younger son, James, who is now 15, and her husband. James is a lively young man with autism who is on the moderate/severe side of the spectrum. He is an exceptional swimmer and participates in his high school general P. E. program. He struggles with social interactions and has very little expressive language. He has learned to use a GO TALK to communicate functionally. James is very sensitive to his environment and sometimes becomes overwhelmed by loud noises and crowded spaces. Autism affects 1:88 children and the prevalence is on the rise. It is the fastest growing developmental disability in the U. S. It is five times more likely for boys to have autism than girls. It is characterized by language delays, social delays, and repetitive patterns of behavior (Facts About ASD, 2012). Lucy knows that I am in the process of getting my special education credential and that my own family member has DS-ASD. When she was interviewing me for the nanny position years ago she was nervous and unsure about letting anybody come into her home. After I told her about my background and how much I have learned from my brother she began to open up and become more comfortable with me. She has since then told me how thankful she is for me and how nice it is to have someone that understands her son. Discovering and Reacting to Disability It all started in preschool school. The teacher kept telling Lucy, â€Å"I don’t think he can hear. † And Lucy kept saying, â€Å"He can hear just fine! † The teacher kept saying the same thing so finally she took him to the doctor. This experience supports the research on professionals in early education or elementary school programs being the parent’s initial source of information about their child’s special needs (Turnball et. Al, 2011, p. 77). Denial was the first phase in the process of Lucy learning to accept her son’s autism. Lucy also said other members of her family were in denial, including her husband and father. Her father told them they â€Å"were not disciplining him enough† on multiple occasions. She did not talk about any anger, bargaining, or depression phases before finding acceptance (The Grieving Process ppt, 2013). Lucy has immense inner strength that I truly admire. After a doctor diagnosed James, Lucy and Chris told their family and her mother pushed her to get extra support. Lucy tells me she probably wouldn’t have ever done gone for it if it weren’t for her mother because they have always worked for everything they had and lively comfortably and didn’t want to ask for help. A person’s culture may affect treatment decisions and is often associated with certain socioeconomic or geographical constraints related to accessing care† (Mandell & Novak, 2005, p. 113). Reaching out for support was not something the family wanted to do and because they lived in San Pedro, accessing the right services often required traveling long distances. Educators must recognize the relationship between status and our society’s symbols of success (holding a job, having a place to live, and being independent). As an educated service provider, I am always caught off guard by a family’s hesitation about pursuing services (even my own family never sought out extra help). My professional experience has ingrained in me the importance of early intervention. Many â€Å"African-American families seek help from family, friends and church groups before they will get professional help for their child (Dyches et al. , 2004)† (Litten, 2008, p. 5). Lucy’s perspective and her mother’s reaction had both been influenced by her experience with her sister, who was developmentally delayed as well. She said her mother wished she had gone and gotten services for her. But when they were growing up, Lucy said, â€Å"It wasn’t something you did. Our family was poor. We did whatever we did to survive and both of my parents worked. † Educators need to keep the roles of culture, poverty, and historical perspectives in mind as we work with these families because they have an impact on the attitudes and behaviors of families with exceptional children. In Lucy’s family growing up, there was a lack of awareness about the availability of services. As educators, we must consider the lack of awareness and the socioeconomic factors that prevent certain families from taking advantage of the services that they are entitled to. We can’t expect them to advocate if they aren’t aware of what is available. We must take on this role. Teacher strategy #1: Fairness is When a Child Gets What He/She Needs Over the years, Lucy and James struggled with the school’s changing James’ placements. It wasn’t until she came to the school to observe him and found him sitting in a corner of the classroom, on a couch, rocking back and forth for hours with no attention or demands placed on him that she decided to pull him out of the district completely. During their search for a new junior high school they came across programs that were solely focused on vocational skills. Lucy and Chris felt their son had more important academic skills to obtain before teachers started teaching him how to get a job. They didn’t expect him to be a scholar, but they did want him to have access to general reading, writing, and math curriculum. Education, rather than life skills, was more of a priority for them. They added an inclusion goal in his next IEP. James would participate in general P. E. and math or computer class. According to Kathryn Pitten, â€Å"Cultural mores may determine which treatment goals families will accept and which goals they will decide not to work towards. Also, parenting style will determine which goals are viewed as important. † (Pitten, 2008, p. 4). Teachers must be responsible for developing a classroom program that fosters the understanding and respect for individual differences and discusses what fairness means to each student. Teacher strategy #2: Develop a Positive Collaboration Between Parents and Teachers Lucy admitted that she did not take an aggressive approach to getting James all of the supports he needed. Most of the things she learned she â€Å"stumbled upon† through conversations with other parents, teachers, and paraprofessionals (all of which have worked out in their favor). She believes she has done the best she can for her son. Once again, awareness was lacking and because of that this family did not get the support they needed until much later on. This is consistent with literature addressing service accessibility in that ethnic minorities typically access services at a much lower rate than their Caucasian counterparts (Balcazar, Keys, & Balcazar, 2001). Learning how the school system could work for her son was a significant stressor for her. If educators embraced the full reality of the student’s and family’s life and committed to supporting emotional and academic needs (Turnball et. Al, 2011, p. 147) this could help to bridge the gap between home and school. Letting parents know that you believe in their child is sometimes all it takes to give your family’s hope. Teacher strategy #3: Implement Culturally Responsive Teaching Ford (2012) points out that African Americans are the only involuntary minority group. African Americans live in a society where race affects every aspect of their lives. â€Å"The overrepresentation of Black students in special education has been dissected, discussed, and debated† (Ford, 2012). We need to understand the negative effects racism has on our children and be sensitive to the history of previous schooling of exceptional students. Some Moderate/Severe students, like James, are moved from program to program (several times a year). Teachers need to understand that not all children in their classroom have learned the same things and they can’t be taught in the same environment at the same time. We need to differentiate and individualize our instruction by providing a wide range of materials and utilizing several learning strategies. School strategy # 4: Ensure Each Student Can Identify With Someone One of the best things to happen to James in his freshman year of high school was joining the â€Å"Big Brothers and Sisters† program in his local community. Having a role model; someone to look up to, relate with, and rely on has made such a meaningful impact on his life. Lucy reflected on the first time James was invited to watch the local football team; â€Å"His face lit up. He jumped up and down and couldn’t contain his excitement. † Teachers need to facilitate healthy inclusive relationships school-wide. It is our job to spread awareness about disability and help all students to become sensitive to the beauty of differences. Conclusion James’ family hopes that one day he will be able to live in a supported living community with roommates but like many families with exceptional members, the future is uncertain. Teachers need to take an active role in the transition planning process and remember that culturally diverse families do not have the same values as those of the dominant culture. (Turnball et. Al, 2011, p. 89). These families deserve our utmost respect and attention. Showing parents that you are interested in their story can lead to unexpected successes. In order to truly do our jobs we must make our professional story a part of their family story.

Hitler Youth and the Indoctrination of German Children

Education came under heavy control in Nazi Germany. Adolf Hitler believed the youth of Germany could be totally indoctrinated to support the Volk—a nation made up of the most superior of the human races—and the Reich, and the system would never face an internal challenge to Hitlers power again. This mass brainwashing was to be achieved in two ways: the transformation of the school curriculum, and the creation of bodies like the Hitler Youth. The Nazi Curriculum The Reich Ministry of Education, Culture and Science took control of the education system in 1934, and while it didn’t change the structure it inherited, it did major surgery on the staff. Jews were sacked en mass (and by 1938 Jewish children were barred from schools), teachers with rival political views were sidelined, and women were encouraged to start producing children rather than teach them. Of those who remained, anyone who didn’t seem dedicated enough to the Nazi cause was retrained in Nazi ideas. This process was aided by the creation of the National Socialist Teachers League, with affiliation basically required in order to retain a job, as evidenced by a 97% membership rate in 1937. Grades suffered. Once the teaching staff was organized, so was what they taught. There were two main thrusts of the new teaching: To prepare the population to better fight and breed, physical education was given much more time in schools. To better prepare children to support the state, Nazi ideology was given to them in the form of an exaggerated German history and literature, outright lies in science, and German language and culture to form the Volk. Hitlers Mein Kampf was heavily studied, and children gave Nazi salutes to their teachers as a show of allegiance. Boys of notional ability, but more importantly the right racial makeup, could be earmarked for future leadership roles by being sent to specially created elite schools. Some schools that selected pupils based solely on racial criteria ended up with students too intellectually limited for the program or rule. The  Hitler Youth The most infamous of these programs was Hitler Youth. The Hitler Jugend had been created long before the Nazis had taken power, but had seen only a tiny membership. Once the Nazis began to coordinate children’s passage, its membership rose dramatically to include millions. By 1939, membership was compulsory for all children of the right age. There were, in fact, several organizations under this umbrella: The German Young People, which covered boys aged 10–14, and the Hitler Youth itself from 14–18. Girls were taken into the League of Young Girls from 10–14, and the League of German Girls from 14–18. There was also the Little Fellows for children aged 6–10. Even those children wore uniforms and swastika armbands. The treatment of boys and girls was quite different: While both sexes were drilled in Nazi ideology and physical fitness, the boys would perform military tasks like rifle training, while the girls would be groomed for a domestic life or nursing soldiers and surviving air raids. Some people loved the organization and found opportunities they would not have had elsewhere because of their wealth and class, enjoying camping, outdoor activities and socializing. Others were alienated by the increasingly military side of a body designed solely to prepare children for unbending obedience. Hitler’s anti-intellectualism was partly balanced by the number of leading Nazis with a university education. Nonetheless, those going on to undergraduate work more than halved and the quality of graduates fell. However, the Nazis were forced into backtracking when the economy improved and workers were in demand. When it became apparent women with technical skills would be valuable, the numbers of women in higher education, having fallen, rose sharply. The Hitler Youth is one of the most evocative Nazi organizations, visibly and effectively representing a regime that wanted to remake the whole of German society into a brutal, cold, quasi-medieval new world—and it was willing to start by brainwashing children. Given how the young are viewed in society and the general desire to protect, seeing ranks of uniformed children saluting remains chilling. That the children had to fight, in the failing stages of the war, is one of the many tragedies of the Nazi regime.

Questions On The Economic Terms Essay - 1972 Words

1.1 Explain key economic terms. Scarcity Is mainly making a choice. We would have to make a trade -off by giving up on one thing and getting another such as you choose to buy a new car over a new phone. Tanstaafl is the sum up word for both the definition of scarcity/opportunity cost. If the goods and resources are scares then there is nothing free simply requires us giving up on one thing to get our hands on the other. Micro economics is concerned with decision making on a small scale such as consumers, workers, businesses or firms and how they communicate with each and other and look at different markets at the same time. Macroeconomics which is mainly measuring how the economy as a whole is doing example of that would mainly be the GDP (which would try to value the amount of stuff produced) Inflation in which the value of the stuff increases and for that people would look for other alternatives such as when the prices of potatoes would go up people would buy more rise as a source of carbohydrates. Models are mainly a series of situations described in an economical way moving from one model to another different problem would have a different model applied to it (model=theory). Voluntary exchange is when you change your goods for someone else goods. Wants – Desires for goods/services. Needs – Things which an economy would need to survive. Choice – Uses scars resources to look for similar alternatives. Scars resources – Choice would have to be made effectively asShow MoreRelatedThe Economic Problem Of The Market Economy1237 Words   |  5 PagesThe economic problem faced in the market economy is that there are an unlimited amount of wants with a scarce amount of resources. They only current solution is to make decisions as the desire of satisfying all wants is not possible. Economics is the about the allocation of limited resources in the best possible way in order to satisfy needs (items essential for survival – food and shelter) and wants (not necessities, but provide satisfaction and assist achievement of higher standard of living).Read MoreA Family s Economic Deprivation Most Dominant Factor Of A Child s Health1305 Words   |  6 Pagesarticle subjects two main research questions. First, how is a family’s economic deprivation influential to children? And second, how does timing and duration of family economic deprivation impact the development of children ? Key Research Findings: The article states that family income is the most dominant factor of a child’s cognitive development out of all other conventional measures such as ethnicity, female headship or maternal education. However income and economic status only has a faint connectionRead MoreMiddle East Faces Water Shortage For The Next 25 Years1403 Words   |  6 PagesIntro paragraph: I collected the news articles for this assignment through various means. For instance, I used Google search, and typed in keywords such as economy, scarce resources, economic analysis, economic data, consumer demand, consumer spending and consumer prices. I would then click the news tab and looked through the list of recent news articles, and I would pick the ones that caught my attention the most. I also went directly to well known news websites, such as the Miami Herald, WashingtonRead MoreDiscovering The American Past : The Port Royal Experiment, 1861-1865 ( 237-274 )1562 Words   |  7 Pagesthe American Past: Ch 10: â€Å"No More Pint o’ Salt for Me†: The Port Royal Experiment, 1861-1865 (237-274) In Class Read: 1. Problem 237-238 Task: Analyze evidence in order to answer the following two questions A. Would the Sea Island blacks be able to use the educational, economic, and military opportunities made available to them to become knowledgeable, responsible, and productive citizens of the United States? B. Would they be able to dispel the widespreadRead MoreAnalysis Of Ibn Haldun And Adam Smith And David Hume And Karl Marx852 Words   |  4 Pages It is one of the hardest questions and unfortunately still unknown in the living world in despite of a myriad of academic studies. Many scholars from all around world asked this magic question in different time over the history. From Ibn Haldun and Adam Smith to David Hume and Karl Marx, from Alfred Marshall and Robert Solow to Paul Romer and Daron Acemoglu, there have been so many prominent and distinguished scholars who tried to find an answer to this question in order to understand the worldRead MoreLiving by Numbers1105 Words   |  5 PagesLIVING BY NUMBERS Question 1 Determine the economic earnings of MarineCorp Sdn. Bhd., Green Port Sdn. Bhd and Sungai Emas Port Sdn. Bhd. | Economic Earnings | MarineCorp Sdn Bhd | RM 14,274,611 | Green Port Sdn Bhd | RM (14,588,232) | Sungai Emas Port Sdn Bhd | RM 5,030,563 | Green Port will have negative economic earnings and the other two will have positive economic earnings. Positive Earnings = provides higher return than the cost of capital Negative Earnings = the value of theRead MoreQuestions on Economic Issues713 Words   |  3 PagesQuestion A The term economic cycle typically refers to fluctuations in production, trade, unemployment, spending, and economic measures over the course of a time period. In capitalism, these fluctuations usually occur between expansion and boom period (rapid economic growth) and periods of decline or stagnation (recession or contraction). They do not follow a predictable pattern and have a number of variables associated. Capitalism, whether simply the term used as Adam Smiths ideal system or theRead MoreLesson Overview : Jane O Connors The Fabulous Fashion Boutique 1042 Words   |  5 Pagesdescriptive vocabulary words. In Fancy Nancy and the Fabulous Fashion Boutique, there are many economic vocabulary terms embedded within the text and story. These words relate to economics standards for second grade social studies. This lesson will introduce students to key economic vocabulary emb edded within the text, as well as to illustrate key economic concepts through talking and writing about the text. The economic vocabulary introduced in the story will be reinforced by a having the students createRead MoreEconomics Of Happiness Is Useful For Assess Overall Welfare Of An Individual1376 Words   |  6 Pages(Given) There has always been interest in understanding what makes people happy (Thus) The economics of happiness is important to improve policy that impacts well-being (How) By using longitudinal data and original research to draw conclusions on happiness Chapter 1: The Economics of Happiness (Given) The economics of happiness is useful to assess overall welfare of an individual (Thus) Economics of happiness is complementary to income-based measurements of welfare (Because 1) Income-basedRead MoreEssay on Starbucks Case Study891 Words   |  4 PagesQuestion 1 Overall, Starbucks’ performance has been mixed over the past six months. On April 13, 2012, its stock price reached a high of $61.67 per share and closed at $57.37 per share. Since April, the price of Starbucks’ stock fell on average in the following closing months of May and June before reaching a low of $43.16 in the opening days of August. The fall was correlated with the release of Starbucks’ third quarter annual report, which showed a less-than-expected performance for that quarter;

The Effect of the Modernization of China on Chinese Music...

The modernization of China has played a key role in the changes of popular culture in China. With modernization, the people of China were introduced to different forms and styles of music which the Chinese studied and incorporated into their own music. They felt that the Westernization of their music would make it more modern. With the rise of popular music came a means of identification, and with that, regulations to control its effect on society as a whole. And finally, the blurring of boundaries between China and the rest of the world show the ever-changing nature of the music in China. Throughout Chinas modernization, as the country opened up to the West, the Chinese music scene slowly changed in terms of style, production,†¦show more content†¦He Luting later came to be â€Å"one of the most influential twentieth-century Chinese composers and music educators† (Lau 97). The adoption of Western music inspired new ways of viewing music and resulted in a transformation of Chinese music. It prompted â€Å"Chinese composers to either fuse Western music with traditional sounds or turn their back on traditional Chinese music [because they Westernized] their music modeled on the perceptions that Western music equates with modernization† (Lau 90). Additionally, because many traditionalists feared that traditional Chinese music would gradually disappear due to the modernizing Western music, â€Å"they began to focus on promoting Chinese music as a way to counteract the encroachment of Western culture and music. But they did it in a modernist rather than preservationist sort of way. Many musicians experimented with new ways of composing music and modernizing traditional instruments† (Lau 92). Scholars consider Mandarin popular songs as â€Å"the first kind of modern popular music developed in China† (Lau 106). These Mandarin pop songs were developed in Shanghai in the 1920s. In Shanghai, the â€Å"trendy Chinese in Shanghai mimicked the lifestyle of the citys foreigners, engaging in pastimes brought in from the West, and this was alsoShow MoreRelatedKorean Wave (Hallyu) in China2081 Words   |  9 Pages(Hallyu) was coined in China in mid-1999 by Beijing journalists surprised by the fast growing popularity of South Koreans and South Korean goods in China.† However, the phenomenon of Korean wave flows into East Asia especially China during the early twenty-first century. Korean wave covers the craze for South Korean music, TV dramas, pop stars, but also for fashion styles, cosmetics and electronics. There are many reasons causing Korean wave being a popular mass culture in China. Korean wave spreadRead MoreSocial Performance Of Organizations : The Internatio nal Corporation1634 Words   |  7 Pages Social Performance of Organizations Ciara Roundtree Course Name Instructor Name 01 August 2016 â€Æ' Apple Inc. is regarded and recognized as a leader in technology. The international corporation is identified for its modernization in technology and its admired products for instance the iPod, iPad, iPhone, Mac computers and software of computer. Apple in short time, has turn out to be the second-largest world s information technology company by income subsequent to Samsung Electronics, and theRead More Birth Of Communication Essay4825 Words   |  20 Pagesvery close because of â€Å"great modern inventions. However, the close feeling was only on communication terms. Culturally the effect of communication was a very complicated process. III.nbsp;nbsp;nbsp;nbsp;nbsp;Although international communication was non-existent between distant countries only a few hundred years ago, cultural differences are accentuated today as an effect of communication technology. III.nbsp;nbsp;nbsp;nbsp;nbsp;Development of International Communication A.nbsp;nbsp;nbsp;nbsp;nbsp;19thRead MoreCultural Proximity And Cultural Distance1523 Words   |  7 PagesCultural Proximity and Cultural Distance As Japanese economy soared, its media products such as manga, TV shows, movies and music spread out across Asia. Especially, the young people in Asia began to embrace Japanese culture rather than the culture from the most dominant culture exporter- the United State, and this phenomenon was analyzed by Koichi Iwabuchi in his Feel Asian Modernities. His account of this intra-regionalization in Asia is cultural proximity that Japanese culture shares intimateRead MoreThe Social Construction Of Contemporary Youth Cultures2156 Words   |  9 Pagesdeclarations of Western, specifically American, cultural imperialism. (Firat A F, 1997) Globally dominant products from the West affect youth culture most, especially from America. Culture products are those more noticeable and ideological, such as pop music, television shows and popular movies (superhero movie series for example). Globalization and information technology facilitate communication Globalization is not a simple academic concept, which contains the cultural implant and value expansion. TheRead MoreHow Globalization Has Affected Our Generation? Essay1666 Words   |  7 Pagesand contrast the movements of the 21 century in positive and negative ways. The world has been impacted regularly in conflicts regarding the major political changes over the years we have seen a major growth in economies around world, countries like China and India have managed to rise up to compete with one major power the United States of America, the nature of this envelopment begins in how free trade and economic issues made politicians aware of creating a global system to achieve better economicRead MoreHistorical Development Of East Asian Political Tradition2497 Words   |  10 Pagesru’ had fundamentally changed their social and cultural functions, and therefore, should not be treated in the same way as earlier masters of dance and music. The Dominant strategy is humbly called to be magnetic hegemony, or think of it as the equilibrium strategy, which is the most often used strategy over the long sweep, especially with Chinese, but often more generally east Asian history. The strategy is a creation of international hierarchy through hegemony, which simply means predominant powerRead MoreInvention of Paper in China5180 Words   |  21 PagesThe Invention of Paper in China Introduction Have you ever thought what life would be like without paper? Have you ever considered how many uses there are for paper? What about who came up with the idea for paper and where paper came from? Paper is one of those objects that we just take for granted. For our lifetimes it has always been around. We have never knows what it would be like to have to document something on anything but paper. Prior to the invention of paper, what was used to recordRead MoreHuman Nature2511 Words   |  11 Pagesregarded ideas and dreams. These are universal because common human nature is rooted in all humans that have been observed by anthropologists throughout the centuries. Several major kinds of differences between people are the argument between modernization and traditionalism; the division of power between classes, government, and the people; and bonds within the family unit; the perception of a woman’s role. I believe the differences to be more important than the similarities. People desire to haveRead MoreHow Tv Commercials Influence Consumer Cosmetic Products Purchasing Decisions18056 Words   |  73 PagesAbstract The thesis aims to demonstrate the impact of TV advertising on customer behavior of products, and to investigate to what extent TV commercials influence Chinese buyers’ toner products purchasing decisions and to what extent do the elements of TV commercials, namely product brands, product presenters, and persuasive messages influence Chinese buyer’s decisions on toner products. In order to reach the main study aim, SK-II’s toner products are selected as study case. Trough carefully literature review

Science And Practice Improve Health Equity â€Myassignmenthelp.Com

Question: Discuss About The Science And Practice Improve Health Equity? Answer: Introducation Planning is simply deciding on something or making arrangements for something in advance. It outlines where a person or an organization wants to go, ways of getting there and a timeline for the process. Planning takes into account decision making that are reflective of future needs and addresses these needs. In details it therefore involves future goals specification and lay down of courses of action that will bring about the set achievements (Wallerstein Duran, 2010). In the public sector health service planning context, planning is focused on supporting and developing a high quality service delivery health system to the community. Health service plans precisely seek to progress a given populations health status and at the same time safeguard access, equity and fairness of the health system and its responsiveness to the specific perceived communitys needs. These planning intend to achieve the above goals by providing effective and efficient health services. It is however limited to the available methods, means of healthcare and resources. Therefore, this kind of planning is a process of allying the changing need patterns with service delivery arrangements that are in existence so as to make maximum utilization of the available resources (Stonhope, 2015). It puts into significant service provision the strategic directions and policy of healthcare organizations. The transparent and comprehensive process of defining strategies and service objectives helps in the achievement of the same. Amongst operational, budgetary, strategic and service enablers planning, health service delivery planning is key. It is oriented to the organizations future adopting a long term perspective compared to the other types of planning. It puts the organization in a strategic position to address health issues that may emerge and are vital to contemporary to healthcare. The environment in which healthcare delivery occurs is more and more dynamic with ever changing technological advances, community expectations and government priorities. There exist ever increasing demands and pressures on the health system of the public sector amidst constrained budgets (Swayne et al., 2012). In future there will be even increased pressure due to increasing chronic disease prevalence and ageing population. In this light, it is vital that services have the capability and are well planned to be in a position to respond to the evolving changes to meet population needs. These changes include: population needs and populations; it includes studying population characteristics i.e. social economic status, growth, cultural diversity and age groupings. In addition to that, coming up with the populations risk factors like excessive consumption of alcohol, smoking and obesity which may lead to different health issues, planning can be done in such a way that services are designed to reduce the target populations risks (Trivedi et al., 2012). Emerging technologies and clinical evidence; understanding there impact helps to shape organization and delivery of future services. It includes changes in the understanding and knowledge of disease trend, service delivery models and treatment techniques. Foretelling service need in future; services demand in future as a result of population changes, treatment technologies change and disease patterns change is taken into account here. Through these assessments future service development decisions are better informed (Pol it Beck, 2012). Resources allocation prioritization; due to limited availability of resources to invest in the health sector, prioritization done to make sure areas of greatest need have resources directed towards them. Service efficiency improvement; exploration is done to bring on board alternative options that can meet increasing demand and optimize delivery of services. These may include service delivery in different settings including homes. Providing sustainable and safe services; service viability i.e. high quality care that exceed or meet minimum set standards. Two methods can however be used in developing a health service plan as follows. Population based planning Every communities or countries healthcare service should be focused to reach its entire population. Attend to the populations needs and cover promotion, preventive and curative health services. It involves a collaborative and systematic assessment of the needs of the population. Emphases are put on the populations current health status identification, health problems determinants and risk factors, development and analysis of interventions and their link to outputs (Drummond et al., 2015). It relies on stakeholders effective collaboration and can involve other sectors stake holders to discuss and identify health issues and come to an agreement on regulations that will progress the concerned populations health. It is based on the values of equity (equity in access and outcomes), effectiveness (patients level of benefit from the provided service), accessibility (service acceptability, geographical, cultural, physical and affordability), quality (measure of the degree of service conformi ty to set standards) and efficiency (maximize benefits from resources use). However these planning principles conflict i.e. accessibility vs quality, efficiency vs accessibility and equity vs accessibility. Population based planning makes use of holistic data. Here needs are assessed through population surveys since it is the frequently used information collection method. This information is then used to set realistic future goals and appropriate allocation of resources. The communities main interests are served using this planning method (De Grot et al., 2010). A need assessment process is put into place and it describes the local peoples state of health, identifies causes of illnesses and major health causing risk factors. It also helps in bringing to light how to address these factors. However this is not a one- time process/ activity, it is carried on over time to capture the changes that arise. It is therefore relevant for future use too. Most importantly, this method takes into account the fact that a number of factors affect health. The quality of water people drink, the air they breathe and their physical environment has an effect on their health. Family and friends emotional an d social support are part of the social environment and it affects peoples health. The enjoyment of life is reduced by poverty, lifestyle behaviors e.g. heavy drinking and smoking will increase risk of diseases like lung cancer and avoiding these behaviors significantly reduces its risk. Individual biology and family genetics also play a role in ones health (Dennis et al., 2012). Advantages Public inequalities elimination; population based healthcare makes it possible for equitable and quality care to be delivered to communities by practitioners. Group empowerment; it gives doctors and healthcare teams a platform to empower communities on precise disease conditions. Through printed materials, posters and workshops these can be achieved. Community healthcare preventive measures are applied here. Population based health planning preventive measures; practitioners base their work upon this strategies and concepts. Prevention at a primary level; the likelihood of disease occurrence is reduced at this level. This include: healthcare education on lifestyle and behavior, diet, physical activity and psychological support; communicable diseases prevention through vaccination; job opportunities and good housing; safe environment promotion i.e. sanitation, clean air and drinking water; pollution and industrial hazard avoidance. Prevention at secondary level; deals with preventing progress of a disease. Its achieved by; case or risk assessment, surveys and early testing, assessments of public health, medical help and basic investigation help (Buntin et al., 2011). Prevention at tertiary level: this stage focuses on minimizing suffering from diseases and disabilities that may be caused by the diseases. This can be achieved by education, rehabilitation care, palliative care, psychological support and creating awareness. Team focus; it brings together different healthcare practitioners thus creating team building spirit thus achieving more success. Disadvantages Assessing populations risk levels and health status can be hectic and difficult. Many determinants under these method e.g. social factors are outside the health sector. This is hectic as it requires collaboration with other sectors in order to bring out best results. The health sector may not be able to influence broader social determinants of health since it may lack the capacity to do so (Alessi, 2010). It is a lengthy process which can be affected by governments politics. Since it involves a lot of stakeholders, they may fail to settle on one view maintaining different cultural, social and environmental views thus hindering implementation. Stakeholders may have conflicting interests that may add weight on the planner as they try to control the conflict between political realities and rational planning. Many health determinants under this method are not easily identifiable and may not have an action to remedy them. Accurate information and data gathering in the health field is always demanding and costly. For reliable and timely health action and surveillance, there is need for innovation of technology to help with the same. Limited collection, dissemination, analysis and data use affect directly decision making capacity in needs and problem identification, progress tracking, interventions impact evaluation. Due to short political time in office, politicians do not have interest in passing long term policies thus funding long term project is not their priority (Berman et al., 2012). Therefore for them to be seen bringing fourth benefits, they will rather fund institutional plans. Institutional based service planning It refers to joint care for the public by analyzing first the population they are planning for. Their environment is scanned; these include the internal and external environments. In the external environment, public sector has to plan according to state and national policies (Dulet, 2012). The private sector has to take into account market for their services and competition from other providers. On the other hand the internal environment takes into account their capability to meet future healthcare needs of the population as well as their present needs. Efficiency of services is assessed through benchmarking performance (Park, 2015). The population is profiled; under population demography, education standards, population projections, composition and size are looked at. Housing, health behaviors and social factors are also taken into account. The status of their health profiled; here a variety of factors are looked into i.e. burden of disease, mortality and morbidity rates. Service pr ojections and utilization are analyzed through hospital separations by major diagnostic groups and diagnosis related groups. Current service arrangements are described using private and public bed numbers, occupied bed days, flows in and out of the area, average length of stay per MDG and DRG, occupancy levels by specialty and by facility, number of surgical operations, community service types, and ratio of aged care population beds and through comparison of costs, flows and services. Geographical catchment; under these public transport cost, access to health centers and availability is looked at. Speed of travel, easiness of the roads, and nearness of the area to the nearest city, communication in terms of broadband speed and access and mobile phone access (Frenk et al., 2010). The planning process is then done through forecasting changes in disease burden and population composition and projection, establishing current structures through situational analysis, development and revision of service goals, identification of interventions that can be effective, strategies formulation, plan development, its implementation and then evaluation. Therefore institutional based planning is focused on services provision to a certain extent than population need (Green Thorogood, 2013). Needs are identified from provision and understanding of current services. It relies heavily on data from demographic profiling. It focuses organizations efficiency improvement, enhancing service provision and service quality improvement. It provides collaborate public care through primary health centers (primary health care) referral units and sub district hospitals (secondary health care) and medical colleges or by specialty hospitals (tertiary health plans). Advantages Provides individual needs to a particular individual and it enhances appropriate care delivery. In institutional service provision, there is more focus one patients disease condition at a time. Here, holistic care is provided. Treatment pattern is improved using new technology in screening and diagnosis. Provides psychological and personal based care. There are new treatments and scientific interventions in place. Healthcare/ treatment are provided up to tertiary level all the way from primary level. Assists staff requirements planning. Available resources are utilized sufficiently. Disadvantages Hospital demand projections has limitations when based on present clinical practice due to assumptions as follows; assuming clinical practice does not change over time is a false assumption since it gets better over time. Population health doesnt necessarily stay the same over time as assumed in this model. Cancer and obesity rates increase over time. Private health insurance doesnt remain the same as assumed in the model. Hospital beds may be used as nursing home beds since aged care facilities are not expansive thus leading in reduced essential service delivery by hospitals. Discussion Population based health care technique is an ancient way of health planning services as it came about at a time when communities showed low incidences of communicable diseases and lifestyle alteration diseases. Therefore in the early nineties the health service planning was based on a population based approach (Paina Peters, 2011). It was important then as it focused on finding disease prevalence and public awareness creation. It is very successful in gathering mobility rates, mortality and analyzing health status of a population in cases of an outbreak of an epidemic. It therefore should be core in any countries health services planning as it all starts with the understanding of the needs of a population and outlining the needed precautions and government steps. This method more suits rural areas (Halpern et al., 2012). On the other hand, institutional based method is a modern method which has been implemented and followed widely. There is a continuous change in the health sector with new technologies, non communicable and non curable diseases prevalence in the population and many more emerging issues. Community and public health care settings cannot treat some of these diseases therefore calling for need to be treated in institutions. This method thus creates a platform that can be used by people with unknown conditions and diseases to find treatment that is appropriate for them (Katherine Sandra, 2016). A government organizations, departments can find ways of supporting people in a particular society. I could lean more towards institutional health planning to implement disease cures through use of new technology and betterment of health sectors. Effective implementation of institutional method through health care policy changes, hospital infrastructure changes, availability and feasibility of healthcare, it will be affordable to the community. Effective implementation can enhance new treatment findings and even cure to non curable diseases. Institutional care of non communicable and non curable diseases can lead to prolonged life of people and control communicable diseases too. However in planning, the major problems that communities face should be taken into account (Harkness DE Marco, 2012). By taking note of that, the planning will develop institutional based plans will be promoting a health population and a healthy county. Conclusion Institutional health planning implementation in a population can bring forth interventions that can curb communicable diseases, provide efficient health services, maximum resource utilization. References Alessi, E. J., Martin, J. I. (2010). Conducting an internet-based survey: Benefits, pitfalls, and lessons learned. Social Work Research, 34(2), 122-128. Berman, E. M., Bowman, J. S., West, J. P., Van Wart, M. R. (2012). Human resource management in public service: Paradoxes, processes, and problems. Sage. Buntin, M. B., Burke, M. F., Hoaglin, M. C., Blumenthal, D. (2011). The benefits of health information technology: a review of the recent literature shows predominantly positive results. Health affairs, 30(3), 464-471. De Groot, R. S., Alkemade, R., Braat, L., Hein, L., Willemen, L. (2010). Challenges in integrating the concept of ecosystem services and values in landscape planning, management and decision making. Ecological complexity, 7(3), 260-272. Demetrius James Porche (2014) Public Community Health Nursing Practice: A Population-Based Approach, SAGE Publications. Dennis, A., Clark, J., Crdova, D., McIntosh, J., Edlund, K., Wahlin, B., ... Blanchard, K. (2012). Access to contraception after health care reform in Massachusetts: a mixed-methods study investigating benefits and barriers. Contraception, 85(2), 166-172. Drummond, M. F., Sculpher, M. J., Claxton, K., Stoddart, G. L., Torrance, G. W. (2015). Methods for the economic evaluation of health care programmes. Oxford university press. Dul, J., Bruder, R., Buckle, P., Carayon, P., Falzon, P., Marras, W. S., ... van der Doelen, B. (2012). A strategy for human factors/ergonomics: developing the discipline and profession. Ergonomics, 55(4), 377-395. Frenk, J., Chen, L., Bhutta, Z. A., Cohen, J., Crisp, N., Evans, T., ... Kistnasamy, B. (2010). Health professionals for a new century: transforming education to strengthen health systems in an interdependent world. The lancet, 376(9756), 1923-1958. Green, J., Thorogood, N. (2013). Qualitative methods for health research. Sage. Halpern, B. S., Longo, C., Hardy, D., McLeod, K. L., Samhouri, J. F., Katona, S. K., ... Rosenberg, A. A. (2012). An index to assess the health and benefits of the global ocean. Nature, 488(7413), 615. Harkness, G. A., DE Marco, R. (2012), Community and public health nursing: evidence for practice. Philadelphia: Walters Kluwer Health/Lippincott Williams Wilkins Publishers Katherine M. Keyes and Sandra Galea (2016) Population Health Science (1st edition), OUP publishers, USA. Paina, L., Peters, D. H. (2011). Understanding pathways for scaling up health services through the lens of complex adaptive systems. Health policy and planning, 27(5), 365-373. Par k., (2015) Textbook of preventive and social medicine. , (23rd edition), m/s Banarasidas Bhanot Publishers, Jabalpur, India. Polit. F.D and Beck. C.T, (2012). Nursing Research Generating and Assessing Evidence for Nursing Practice (8 th ed.). New York, Lippincott company Publishers. Shariff, S. R., Moin, N. H., Omar, M. (2012). Location allocation modeling for healthcare facility planning in Malaysia. Computers Industrial Engineering, 62(4), 1000-1010. Stanhope Lancaster, (2015), Public health nursing. (9th edition), Philadelphia, Mosby company Publishers. Swayne, L. E., Duncan, W. J., Ginter, P. M. (2012). Strategic management of health care organizations. John Wiley Sons Trivedi, A. N., Grebla, R. C., Jiang, L., Yoon, J., Mor, V., Kizer, K. W. (2012). Duplicate federal payments for dual enrollees in Medicare Advantage plans and the Veterans Affairs health care system. Jama, 308(1), 67-72. Wallerstein, N., Duran, B. (2010). Community-based participatory research contributions to intervention research: the intersection of science and practice to improve health equity. American journal of public health, 100(S1), S40-S46.