Industrial Revolution and Architecture essays

Industrial Revolution and Architecture essays Siegfried Giedion's book about the effects of the Industrial Revolution upon humanity's personal and social space, and the discipline of architecture as a whole, is entitled Mechanization Takes Command. In his title, Giedion suggests that human beings' intimate surroundings were completely permeated and transmuted by the forces of mechanization, as generated by the mass industrialization of production and society. Ironically, the forces of humanity created the machine. The machine was supposed to make human life easier. But instead, human life and human speed has become subordinate to the pace and confining discipline of the machine-based modalities of production. In fact, Gideon believes that because mechanization sprang entirely from the mind of man, it is more dangerous and less easily controlled than natural forces since it reacts on the senses and the mind of its creator in a way that natural forces do not. The equilibrium of the human body, which requires a certain state of nature to function at its best is instead subjected to machinesfor instance, workers must put on extra clothes to keep warm in offices that are kept cool for the computer machinery present. Or, they are subjected to the heat of the assembly line, working in the dark to produce far more goods then they need in huge factories. Spaces to produce grow larger and less decorated, as machines need more room and cannot take delight in art. Spaces that human beings occupy grow smaller as they are piled into apartments, to live in small and enclosed cities, to serve machines, and human beings are denied the time and leisure to produce works of beauty that are individual, to add delight to their increasingly small surroundings. Even amenities, such as ornate dressings' to rooms and clothing are now purchased from mass-producing factories, rather than made by the individ...

PSAT Score Needed for National Merit Scholarship

PSAT Score Needed for National Merit Scholarship SAT / ACT Prep Online Guides and Tips Each year more than1.5 million juniors take the PSATin the hopes of qualifyingfor the National Merit Scholarship Program. But what score do they need to earnSemifinalist distinction? In this guide,we'll let you know whatPSAT score you need to qualify for Semifinalist status in your state and potentially move on to win a National Merit scholarship. What's a Good Score for National Merit Scholarship? The exact PSAT score for National Merit consideration varies from year to year and by state, but it's alwaysthe top 1% of students (about 16,000 juniors) who qualify as Semifinalists.About 15,000 students in this group then move on to become National Merit Finalists and win scholarship money. To be named a Semifinalist, youneed to score in the top 1% of yourstate - not the whole country. What scores do you need to qualify?To answer this question, you must first understand how the PSAT is scored. The PSAT is scoredfrom 320 to 1520.In addition to thatcompositescore, your score report will tell you yourtest scores forMath, Reading, and Writing and Language. These scores fall between 8 and 38. For National Merit eligibility, these are the most important score types. NMSC adds each section test scoretogether and then multiplies the sum by 2 to create a National Merit Selection Index Score. The resulting Selection Indexscore determines your National Merit eligibility. For example, let's sayyou got a 31 on Math, a 32 on Reading, and a 30 on Writing and Language. The sum of these subscores comes out to 93. You would then multiply this by 2toget your Selection Index Score: 186. In equation form, it looks like this: (31 + 32 + 30) * 2 = 186. Unfortunately, a Selection Index of 186 doesn'tqualify for National Merit Semifinalist status. What score do you need, then, to achieve this recognition? Read on for the full list of National Merit cutoffs in each state. Want to improve your PSAT score by 150 points? We have the industry's leading PSAT prep program. Built by Harvard grads and SAT full scorers, the program learns your strengths and weaknesses through advanced statistics, then customizes your prep program to you so that you get the most effective prep possible. Check out our 5-day free trial today: Qualifying Score for National Merit Semifinalistby State We've compiled a list of the qualifying scores for National Merit Semifinalist by state. These cutoffs applied tostudents who took the redesigned PSAT in the fall of 2017. State Selection Index Alabama 216 Alaska 215 Arizona 220 Arkansas 214 California 223 Colorado 221 Connecticut 222 Delaware 222 DC 223 Florida 219 Georgia 220 Hawaii 220 Idaho 214 Illinois 221 Indiana 219 Iowa 216 Kansas 218 Kentucky 218 Louisiana 217 Maine 217 Maryland 223 Massachusetts 223 Michigan 219 Minnesota 220 Mississippi 215 Missouri 217 Montana 214 Nebraska 216 Nevada 218 New Hampshire 219 New Jersey 223 New Mexico 215 New York 221 North Carolina 220 North Dakota 212 Ohio 219 Oklahoma 215 Oregon 221 Pennsylvania 220 Rhode Island 220 South Carolina 216 South Dakota 215 Tennessee 219 Texas 221 Utah 215 Vermont 216 Virginia 222 Washington 222 West Virginia 212 Wisconsin 216 Wyoming 212 Average Score 218 As you can see, scores vary depending on where you take the test. National Merit Index Selection Cutoffsregularly vary a few points between years, so aim to achieve a score at least 2-5 points higher than the predicted cutoff for your state! What Does This Mean for You? What Should Your Target PSAT Score Be? If you haven't taken the PSAT yet, then you can use the above chart to set target PSAT scores. Let's say you live in Nebraska. To be named a Semifinalist, you'll need a Selection Index score of 216. What scores do you need on each section of the PSAT to achieve this score? As you read above, your Selection Index equals the sum of your section scores (between 8 and 38) multiplied by 2. To figure out what PSAT scores you need based on your state's cutoff,simply work backward. As a Nebraska resident, your first step will be todivide Nebraska's cutoff score by 2: 216 / 2 = 108 Now, split 108 into three: 108 / 3 = 36 To get a Selection Index of 216, you'd need a 36 on each of the three sections (Math, Reading, and Writing and Language). Of course, youdon't have to set your target scores equally among the three sections. If you're especially strong at verbal skills, for example, you could instead aim for 38s on both Reading and Writing and a 32 in Math. Once you have a sense of what scores you'll need to meet your state's cutoff score, distribute them however you like based on your own academic strengths and weaknesses.Again, you can set target PSAT scores by dividing your state's cutoff in half and then splitting that quotient into three scores, each on a scale of 8-38. As mentioned above, the state cutoffs vary slightly from year to year depending on how students do on the PSAT. If you're really serious about getting named National Merit Semifinalist, then you should aim to score a little higher than this year's cutoff. By setting a goal for each section and devoting some time each week to prepping for the PSAT, you can achieve your goals and put yourself in the best position to earn a National Merit distinction. What’s Next? Are you taking the PSAT this year or next? Learn all about the newly redesigned test. Hoping to get the National Merit Scholarship?Get expert tips onhow to become a Semifinalist and how to win the scholarship. Are you interested in applying to othercollege scholarships? Read abouthow to get merit scholarships at state schools, how to win a Walmart Scholarship, and how to win these unusual scholarships. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Dunkin Donuts Exam2 Research Paper Example | Topics and Well Written Essays - 1000 words

Dunkin Donuts Exam2 - Research Paper Example The customers are also allowed to make decisions and give opinions on the same. The group has also developed a strategy to offer information about nutrition, and avail a wide selection of items on their menus. The group has also introduced great tasting fast foods that take into consideration the kind of lifestyle as well as meeting crucial dietary needs. Dunkin’ Group was among the first to introduce donuts with zero grams Trans fat. Later, they modified their ice cream to be the same. The group also established a board that would help address nutritional matters. The board comprised of experts on nutrition, wellness and health (Dunkin, 2014). They were to help with the development and regeneration of products that would take into consideration the rising needs of the customers. The research helps the company to anticipate and understand wellness and health trends and instils modern nutritional science in the development of the menu. The group has also a strategy to provide h ealth-related information to the public. The group ensures that information on calories is brought out in an easily comprehendible manner. The group has also started using foam cups to serve their coffee. The cup has benefits such as keeping the coffee hotter for longer hours. The group has also resolved to use recycled napkins to reduce waste of napkins. The company has set an objective to concentrate its efforts on making healthier food substances from the items they bake. They do this while focussing on the opportunities the market presents. It is also among the long-term objectives by Dunkin’ Donuts Group to expand their menus so that they can offer non-traditional items such as iced-coffee. The company aims at providing speedy services. They also aim at making products that are of a constant quality and at affordable prices. These are crucial for the company to earn consumer loyalty (Dunkin, 2013). The company is set to go for production methods that are

Closing the Youth justice Gap Essay Example | Topics and Well Written Essays - 3500 words - 1

Closing the Youth justice Gap - Essay Example It is for the above reasons and more that we must work together to ensure that the BMER young peoples voices are listened to and heard. There should be an initiative to start a process involving the young people as change agents and their views on crime and community safety to be heard and include them in policy and practice if plausible. The strategies to be followed must make cities safe for one and all. Reasons for a young offender who was repeating his offences and being taken into custody number of times should be explored. It might happen due to the Youth Justice Board agents’ discrimination towards them. The depression and frustration when there is no outlet may turn out in the form of a crime. When these are introduced to Entry to Employment Young people who are on mainstream E2E programmes. Children and young people who offend face particular problems accessing or sustaining engagement with education, training and employment. The pilot, which ran from August 2003 to July 2005 with Hindley Young Offender Institution and local youth offending teams was able to identify these barriers to engagement and highlighted along with poor educational attainment, including basic literacy and numeracy problems. ï€  Some providers being disinclined to provide training to young offenders who may have challenging behavior, poor life skills, such as time and budget management, behavioral issues, a lack of awareness, locally, among providers of how to improve the situation. The pilot was extended for one year to build on initial success. Using three voluntary sector agencies: – Nacro, Rathbone and YMCA Training, working together as the Learning Alliance – the programme provided support for a mentoring component as part of education and training provision. The programme had the support of the Learning and Skills Council. A key proposal to be was the need to listen more to young people. A

Justice, Crime and Ethics Essay Example for Free

Justice, Crime and Ethics Essay Justice is mainly concerned with the appropriate ordering of persons and things within the society. Thus when one is aggrieved by another person, he or she is supposed to seek justice to be administered on the person who has violated the rights of the other. Thus the person whose rights are violated is not supposed to take law on his hands and punish the person who has violated his rights but is supposed to seek justice from competent bodies in the land which have the mandate of administering justice. This is very important to the society as it enables the members of the society to live in harmony and to have standard means by which they can seek legal redress (McCarthy, McCarthy, 2001). Crime can be regarded as actions that lead to the violation of the set rules and regulations which have been set by the government. A crime can also arise as a result of a person’s behavior deviating from the prevailing norms as set by cultural standards which stipulate the manner in which the behavior of human being ought to be. When a crime is committed to a person in respect to personal or private rights a civil crime is said to have taken place whereas when the nature of the crime is that which violates public law then a criminal offence is said to have taken place. For the society to live in an orderly manner there is need for existence of laws that govern the conduct of its members so that no member of the society has his rights violated and in case they are violated then there should be competent means by which they are addressed (McCarthy, McCarthy, 2001). Read more:Â  Justice Denied is Justice Delayed Ethics basically refers to a situation where one feels under duty to behave morally, in so doing a person avoids acting in a manner that is likely to cause harm to other people within the society. Actions which are ethically motivated results into a situation where majority of the society members are affected by such decisions in positive way. Ethics addresses the determination of moral values, how it is possible to attain the desired moral outcomes, how moral agency or capacity develops in certain situations and the kind of moral values that members of the society should abide by (McCarthy, McCarthy, 2001). The criminal justice process is a procedure through which the person who is responsible for violating the laws of the land is actually sued in order to determine whether the alleged person actually committed the offence as claimed by the plaintiff. This is usually done in a court of law where the defendant is given a chance to defend himself. The court then determines whether the defendant is guilty or not before passing its judgment (McCarthy, McCarthy, 2001).

Comparing Community in Elizabeth Bowen’s The Demon Lover and Edward Fields A Journey :: Comparison Compare Contrast Essays

The Importance of Community in Elizabeth Bowen’s The Demon Lover and Edward Fields' A Journey It is important to relate and be a part of ones community. When we are able to identify with the people around us we are able to find out who we really are and the difference we make in others lives, as well as, the difference our community makes in our lives. In Edward Fields' poem, A Journey, he relates to his community as he is leaving. It is obvious to the reader that the author feels strongly about his community from the emotions that he displays throughout the poem, the details of the town that he notices on his way to the train station and the way he feels once he gets to his final destination. In the poem A Journey, Edward Field shows great emotion toward his community as he is leaving. The person in the poem is trying not to cry as he walks to the train station and tells us "men didn't walk around crying in that town" (Field qtd. in Schwiebert 41). The man then has to repeat the alphabet over and over at the train station to keep from crying (Field qtd. in Schwiebert 41). I believe that the character in the poem relates to his community the most when he finally begins to cry on the train and feels the reality of leaving. This shows that he has taken in the complete picture of what he is leaving behind and how much it means to him. As the man in the poem continues his journey, he takes time to notice things in detail. This I believe is a way of cherishing what you might not see again. This also shows us that he cares about the community to notice the little things one last time. For example Edward Field describes the "magnolia trees with dying flowers" and the "bright spring day" (qtd. in Schwiebert 41). The man even picked up the local newspaper before he left, this shows that he cares what is going on in the town and feels enough apart of the community to find out what is in the newspaper that day. The author shows us that our communities contribute to who we are as adults through the actions of his character at the end of his journey. It seems that the man in the poem didn't really consider himself a man before he got off the train.

Financing

On this basis, CDC has set a strong foundation as one of the largest (by both sales and production value) confectionery companies in Vietnam and aims to leverage through expansion of our reach and product strategy into daily use products to become one of the largest food & beverage companies in Vietnam. The overall goal is to meet the daily demands of our consumers. Vision: â€Å"FLAVOR YOUR LIFE† CDC creates life's flavor through wholesome, healthy, nutritious and convenient foods. Mission: Kid's mission for consumers is to identify, anticipate and meet the demands of our consumers with food, flavor and beverage products.This includes the current range of products and looks to expand further into beverages, condiments, instant foods, processed foods, eats and health supply to become a full range, food & beverage company. Our goal is to provide products that are market leading in quality, healthy, satisfying and conveniently available all our consumers. Financial: As predicted , 2012 has proven to be a very challenging year for the country as a whole and businesses in particular. GAP growth was lower than expected, inflation remained high and consumer confidence and purchasing power were reduced to marginal growth levels.These factors resulted in making it difficult for all businesses to realize their growth strategies, including us at CDC. However, despite very challenging economic environment of the past 12 months, CDC have successfully completed Stage Three of our four part growth strategy. CDC aimed for â€Å"Profitability through Efficiencies†, and they realized that objective in 2012. However we are not stopping there. They are continuing to channel our resources into our core food business and invest in our distribution and supply chain networks.Our primary goal continues to be striving for improved efficiencies which can drive profit by achieving optimal operating performance. To date, our results in this area have been impressive. They gen erated a profit of VEND 490 billion in 2012 as against VEND 349 billion the previous year. Significantly, our ROE increased from 7. 2% to 9. 1%. II. THE BODY Financial accounting is concerned with reporting to external parties such as owners, analysts, and creditors. These external users rarely have access to the information that is internal to the organization, nor do they specify the exact information that will be presented.Instead, they must rely on the general reports presented by the company. Therefore, the reporting structure is well defined and standardized. The ethos of preparation and the reports presented are governed by rules of various standard-setting organizations. Furthermore, external users generally see only summarized or aggregated data. In contrast, managers of a business oftentimes need or desire far more detailed information. This information can sometimes take on familiar formats. Subsequent chapters will reveal typical examples of budgets, segment income repor ts, and so forth.A fundamental awareness of the financial accounting processes and resulting financial statements is a vital prerequisite to understanding the framework for these typical managerial accounting reports. In addition, managers usually request reports that are tailored to specific decision- making tasks. These reports are apt to become more â€Å"free formed. † Managerial accountants must be able to adapt their generalized knowledge of accounting to develop customized data and reports that are logical and support sound management processes. Managerial accounting information tends to be focused on products, departments, and activities.It necessarily crosses over a broad range of functional areas including marketing, finance, and other disciplines. Many organizations refer to their internal accounting units as departments of strategic enhance, given their wide scope of duties. Managerial accounting information is ultimately based on internal specifications for data accumulation and presentation. These internal specifications should be clear and consistent. Great care must be taken to insure that resulting reports are sufficiently logical to enable good decisions. Specific reporting periods may be replaced with real-time data that enable quick response.And, forecasted outcomes become critical for planning. Further, cost information should be disseminated in a way that managers can focus on their business components segments. . Features of useful management accounting information in CDC. The features are required in order for management accounting information to be useful, mainly in making decisions. The information must be: relevant, understandable, timely, comparable, reliable and complete and last with cost benefits features. A) Relevant. The management needs to consider only the relevant information. The information must be relevant to decision making in process.We can understand simple, relevant information is a part of information that con sequences in different decision being made for a particular activity. The piece of information have to be able to effect decision that has to be made. Relevance accounting information is the compilation of a company's financial dealings. CDC present accounting information to internal and external business stakeholders for creation decisions. Relevant to investors, creditors, and others for investment, credit, and similar decisions, accounting information must be capable of making dissimilarity in a decision.Relevant in sequence should have predictive value, feedback value, and timeliness. Relevant information helps decision makers make predictions about future; it has Predictive Value. Relevant information also helps decision makers confirm or accurate previous prospect; it has Feedback Value Most companies must present accounting information according to national accounting standards; generally accepted accounting principles (GAP) symbolize the most trustworthy accounting standards .GAP requires accounting information to include qualitative characteristics on which business stakeholders can rely. B) Understandable. The second feature of management accounting information is that it can be understood by the user of the information. The information clear, simple and easily understood by the manager. This is because most managers do not have a financial or accounting background. Therefore, it is reasonable for the management accountant to use simple terms that can be understood by the management to guarantee that the information is used to make accurate decisions.Long winded information will only be puzzling and may cause erroneous decisions to be made. This implies the expression, with clarity, of accounting information in such a way that it will be understandable to users – who are generally assumed to have a reasonable knowledge of business and economic activities Accounting information and financial tenements should be prepared in such a way as to facil itate understanding by users of the financial statements. Information about complex matters should be presented, if important or material.Users of information and financial statements are assumed to have a reasonable knowledge of business, economy, and accounting and to be willing to study information to gain a reasonable level of financial expertise. C) Timely. A piece of information is Just useful to the management if it is received in a timely manner. If Kid's the management accounting information is received late, the correct actions cannot be taken or the decision made will no longer be of value. D) Comparable. Accounting information must be comparable. Kid's management accounting information is often used by the management to make comparisons.Accounting information and financial statements should be equipped in such a way as to assist assessment of entity information during time and also alongside information from different, but similar, entities. Comparability results when di fferent enterprises apply the same accounting management to similar events. Compliance with international accounting standards helps to enhance comparability. ) Reliable and Complete. KID'S management accounting information is always associated with the future. However, it cannot be 100% accurate. It only has to be accurate for a decision within a relevant range.Thus, important and useful information during particular period cannot be left out. This is to ensure that the information is reliable as well as complete. Reliability is the quality of information that authorized users to depend on it with assurance. This means it is verifiable, has faithful representation, and is reasonably free of errors and bias. Representative closeness refers to resplendence or agreement between a measure or description and the phenomenon that it purports to represent. That means the numbers and imagery represent what really existed or happened.Accounting information and financial statements should be prepared in such a way that they are free from material error and bias. That is that CDC represent faithfully that which they either hold themselves out to represent or could be reasonably expected to represent. F) With Cost- benefit Features. Kid's the preparation of information will certainly incur cost such as the costs of collecting, analyzing and interpreting the data obtained. Thus, it is important that the information can bring returns that cover the costs involved. In other words, the value of the information obtained must be more than the costs of obtaining it.The information must be useful before it can produce results. All in all, the accounting information is too particular, will enlarge the risk of investor decision- making, therefore the formation of the happening of internal control is leap to influence the entire capital market competence and capital market financing capacity. Thus, accounting information must allow the reader to recognized, so that it can be used pr operly. 2. Planning. CDC must plan for success. What does it mean to plan? It is about deciding on a course of action to reach a desired outcome. Planning must occur at all levels.First, it occurs at the high level of setting strategy. It then moves to broad-based thought about how to establish an optimum position to maximize the potential for realization of goals. Finally, planning must give thoughtful consideration to financial realities/ constraints and anticipated monetary outcomes (budgets). A business organization may be made up of many individuals. These individuals must be orchestrated to work together in harmony. It is important that they share and understand the organizational plans. In short, everyone needs to be on the same page. As such, clear communication is imperative. ) Strategy CDC should invest considerable time and effort in developing strategy. Employees, harried with day-to-day tasks, sometimes fail to see the need to take on strategic planning. It is difficult to see the linkage between strategic endeavors and the day-to- day corporate activities associated with delivering goods and services to customers. But, strategic planning ultimately defines the organization. Specific strategy setting can take many forms, but generally includes elements pertaining to the definition of ore values, mission, and objectives. Core values: An entity should clearly consider and define the rules by which it will play.Core values can cover a broad spectrum involving concepts of fair play, human dignity, ethics, employment/promotion/ compensation, quality, customer service, environmental awareness, and so forth. If CDC does not cause its members to understand and focus on these important elements, it will soon find participants becoming solely â€Å"profit-centric. † This behavior leads to a short-term focus and potentially dangerous practices that may provide the seeds of self-destruction. Remember that management is to build business value by making the right decisions, and decisions about core values are essential.Be aware that the Institute of Management Accountants (AMA) is a representative group for the managerial accounting profession. The IMAM has established a set of ethical standards for its members that are part of the core values for the profession. Imam's overarching ethical principles include: Honesty, Fairness, Objectivity, and Responsibility. Many IMAM members have earned the CAM (certified management accountant) and CFML (certified financial manager) designations. These certificates represent significant competencies in managerial accounting and financial management skills, as well as a pledge to follow the ethical precepts of the ‘MA.Mission: CDC attempt to prepare a pithy statement about their mission. Such mission statements provide a snapshot of CDC and provide a focal point against which to match ideas and actions. They provide an important planning element because they define Kid's purpose and direct ion. Interestingly, some organizations have avoided mission, in fear that it will limit opportunity for expansive thinking. For example, General Electric specifically states that it does not have a mission statement, per SE. Instead, its operating philosophy and business objectives are clearly articulated each year in the Letter to Shareowner, Employees and Customers.In some sense, though, Gee's tag line reflects its mission: imagination at work. Perhaps the subliminal mission is to pursue opportunity wherever it can be found. As a result, GE is one of the world's most diversified entities in terms of the range of products and services it offers. Overall, the strategic structure of CDC is established by how well it defines its values and purpose. But, how does the managerial accountant help in this process? At first lance, these strategic issues seem to be broad and without accounting context.But, information is needed about the returns that are being generated for investors; this a ccounting information is necessary to determine whether the profit objective is being achieved. Actually, though, managerial accounting goes much deeper. For example, how are core values policed? Consider that someone must monitor and provide information on environmental compliance. What is the most effective method for handling and properly disposing of hazardous waste? Are there alternative products that may cost more to acquire but cost less to dispose? What system must be established to record and track such material?All of these issues require accountability. As another example, ethical codes likely deal with bidding procedures to obtain the best prices from capable suppliers. What controls are needed to monitor the purchasing process, provide for the best prices, and audit the quality of procured goods? All of these issues quickly evolve into internal accounting tasks. B) Positioning. An important part of the planning process is positioning CDC to achieve its goals. Positionin g is a broad concept and depends on gathering and evaluating accounting information.Costumer/Profit analysis and scalability: A subsequent chapter will cover cost/volume/profit analysis. It is imperative for managers to understand the nature of cost behavior and how changes in volume impact profitability. Methods include calculating break-even points and determining how to manage to achieve target income levels. Managerial accountants study business models and the ability (or inability) to bring them to profitability via increases in scale. Global Trade and Transfer: The management accountant frequently performs significant and complex analysis related to global activities.This requires in-depth research into laws about tariffs, taxes, and shipping. In addition, global enterprises may transfer inventory and services between affiliated units in alternative countries. These transactions must be fairly measured to establish reasonable transfer prices (or potentially run afoul of tax an d other rules of various countries involved). Once again, the management accountant is called to the task. Branding / Pricing / Sensitivity / Competition: In positioning a company's products and services, considerable thought must be given to branding and its impact on the business.To build a brand requires considerable investment with an uncertain payback. Frequently, the same product can be positioned as an elite brand via a large investment in up-front advertising, or as a basic consumer product that will depend upon low price to drive sales. What is the correct approach? Information is needed to make the decision, and management will likely enlist the internal accounting staff to prepare prospective information based upon alternative scenarios. Likewise, product pricing decisions must be balanced against costs and competitive market conditions.And, sensitivity analysis is needed o determine how sales and costs will respond to changes in market conditions. Decisions about positio ning Kid's products and services are quite complex. The prudent manager will need considerable data to make good decisions. Management accountants will be directly involved in providing such data. They will usually work side-by-side with management in helping correctly interpret and utilize the information. It is worthwhile for a good manager to study the basic principles of managerial accounting in order to better understand how information can be effectively utilized in the decision process. Budgets. A necessary planning component is budgeting. Budgets outline the financial plans for an organization. There are various types of budgets. Kid's budgeting process must take into account ongoing operations, capital expenditure plans, and corporate financing. Operating Budgets: A plan must provide definition of the anticipated revenues and expenses of CDC, and more. Operating budgets can become fairly detailed. The process usually begins with an assessment of anticipated sales and procee ds to a detailed mapping of specific inventory purchases, staffing plans, and so forth.These budgets oftentimes delineate allowable levels of expenditures for various departments. Capital Budgets: The budgeting process must also contemplate the need for capital expenditures relating to new facilities and equipment. These longer-term expenditure decisions must be evaluated logically to determine whether an investment can be Justified and what rate and duration of payback is likely to occur. Financial Budgets: CDC must assess financing needs, including an evaluation of potential cash shortages. These estimates enable companies to meet with lenders and demonstrate why and when additional financial support may be needed.The budget process is quite important (no matter how tedious the process may seem) to the viability of an organization. Several of the subsequent chapters are devoted to the nature and elements of sound budgeting. 3) Directing. There are many good plans that are never re alized. To realize a plan requires the initiation and direction of numerous actions. Often, these actions must be well coordinated and timed. Resources must be ready, and authorizations need to be in place to enable persons to act according to the plan. By analogy, imagine that a composer has written a beautiful score of music.For it to come to life requires all members of the orchestra, and a conductor who can bring the orchestra into synchronization and harmony. Likewise, the managerial accountant has a major role in moving business plans into action. Information systems must be developed to allow management to maneuver the organization. Management must know that inventory is available when needed, productive resources (people and machinery) are scheduled appropriately, transportation systems will be available to deliver output, and so on. In addition, management must be ready to demonstrate compliance with contracts and regulations.These are complex tasks which cannot occur witho ut strong information resources provided by management accountants. Managerial accounting supports the â€Å"directing† function in many ways. Areas of support include costing, production management, and special analysis. A) Costing. A strong manager must understand how costs are captured and assigned to goods and services. This is more complex than most people realize. Costing is such an extensive part of the management accounting function that many people refer to management accountants as cost accountants. But, cost accounting is only a subset f managerial accounting applications.Cost accounting can be defined as the collection, assignment, and interpretation of cost. Subsequent chapters introduce alternative costing methods. It is important to know the cost of products and services. The ideal approach to capturing costs is dependent on what is being produced. Costing Methods: In some settings, costs may be captured by the Job costing method. CDC might consider tracing cos ts and assigning them to activities (e. G. , training, client development, etc. ). Then, an allocation model can be used to attribute selected activities to a Job.Such activity-based costing systems are particularly well suited to situations where overhead is high, and/or a variety of products and services are produced. Costing Concepts: In addition to alternative methods of costing, a good manager will need to understand different theories or concepts about costing. In a general sense, these approaches can be described as absorption and direct costing concepts. Under the absorption concept, a product or service would be assigned its full cost, including amounts that are not easily identified with a particular item, such as overhead items moieties called burden.Overhead can include facilities depreciation, utilities, maintenance, and many other similar shared costs. With absorption costing, this overhead is schematically allocated among all units of output. In other words, output ab sorbs the full cost of the productive process. Absorption costing is required for external reporting purposes under generally accepted accounting principles. Some managers are aware that sole reliance on absorption costing numbers can lead to bad decisions. As a result, internal cost accounting processes in CDC focus on a direct costing approach.With direct costing, a unit of output will be assigned only its direct cost of production (e. G. , direct materials, direct labor, and overhead that occurs with each unit produced). Future chapters examine differences between absorption and direct costing. B) Production. Successfully directing an organization requires prudent management of production. Because this is a hands-on process, and frequently involves dealing with the tangible portions of the business (inventory, fabrication, assembly, etc. ), some managers are especially focused on this area of oversight.Managerial accounting provides numerous tools for managers to use in support o f production and logistics (moving goods through production to a customer). To generalize, production management is about running a lean business model. This means that costs must be minimized and efficiency maximized, while seeking to achieve enhanced output and quality standards. In the past few decades, advances in technology have greatly contributed to the ability to run a lean business. Product fabrication and assembly have been improved through virtually error-free robotics.Accountability is handled via comprehensive software that tracks an array of data on a real-time basis. These enterprise resource packages are extensive in their power to deliver specific query- based information for CDC. BOB (business to business) systems provide data interchange with sufficient power to enable Kid's information system to automatically initiate a product order on its vendor's information system. Logistics is facilitated by radio frequency identification processors embedded in inventory tha t enable a computer to automatically track the quantity and location of inventory.MM (machine to machine) enables connected devices to communicate information without requiring human engagement. These developments ultimately enhance CDC efficiency and the living standards of customers who benefit from better and cheaper products. But, despite their robust power, they do not replace human decision making. Managers must pay attention to the information being produced, and be ready to adjust business processes in response. Inventory: For a manufacturing CDC inventory may consist of raw materials, work in process, and finished goods.The raw materials are the components and parts that are to be eventually processed into a final product. Work in process consists of goods that are actually under production. Finished goods are the completed units awaiting sale to customers. Each category will require special consideration and control. Failure to properly manage any category of inventory can be disastrous. Overstocking raw materials or overproduction of finished goods will increase costs and obsolescence. Conversely, out-of-stock situations for raw materials will silence the production line.Failure to have goods on hand might result in lost sales. Subsequent chapters cover inventory management. Popular techniques include Just-in-time inventory management and economic order quantity. Responsibility Considerations: Enabling and motivating employees to work at peak performance is an important managerial role. For this to occur, employees must perceive that their productive efficiency and quality of output are fairly measured. A good manager will understand and be able to explain to others how such measures are determined.Direct productive processes must be supported by many service departments (maintenance, engineering, accounting, cafeterias, etc. ). These service departments have nothing to sell to outsiders, but are essential components of operation. The costs of servi ce departments must be recovered for a business to survive. It is easy for a production manager to focus solely on the area under direct control and ignore the costs of support tasks. Yet, good management decisions require full consideration of the costs of support services.Many alternative techniques are used by managerial accountants to allocate responsibility for CDC costs. A good manager will understand the need for such allocations and be able to explain and Justify them to employees who may not be fully aware of why profitability is more difficult to achieve than it would seem. In addition, techniques must be utilized to capture the cost of quality, or perhaps better aid, the cost of a lack of quality. Finished goods that do not function as promised cause substantial warranty costs, including rework, shipping, and scrap.There is also an extreme long-run cost associated with a lack of customer satisfaction. Understanding concepts of responsibility accounting will also require o ne to think about attaching inputs and outcomes to those responsible for their ultimate disposition. In other words, a manager must be held accountable, but to do this requires the ability to monitor costs incurred and deliverables produced by defined areas of accountability (centers of responsibility). This does not happen by accident and requires extensive systems development work, as well as training and explanation, on the part of management accountants. ) Analysis. Certain business decisions have recurrent themes: whether to outsource production and/or support functions, what level of production and pricing to establish, whether to accept special orders with private label branding or special pricing, and so forth. Managerial accounting provides theoretical models of calculations that are needed to support these types of decisions. Although such models are not perfect in every case, hey certainly are effective in stimulating correct thought. The seemingly obvious answer may not always yield the truly correct or best decision.Therefore, subsequent chapters will provide insight into the logic and methods that need to be employed to manage these types of business decisions. 4) Controlling. Things rarely go exactly as planned, and management must make a concerted effort to monitor and adjust for deviations. The managerial accountant is a major facilitator of this control process, including exploration of alternative corrective strategies to remedy unfavorable situations. In addition, a recent trend is for enhanced internal controls and mandatory certifications by Coos and Scoffs as to the accuracy of financial reports.These certifications carry penalties of perjury, and have gotten the attention of corporate executives. This has led to greatly expanded emphasis on controls of the various internal and external reporting mechanisms. CDC has a person designated as controller (sometimes termed â€Å"comptroller†). The controller is an important and respecte d position within CDC also the largest corporations. CDC control function is of sufficient complexity that a controller may have hundreds of purport personnel to assist with all phases of the management accounting process.As this person's title suggests, the controller is primarily responsible for the control task; providing leadership for the entire cost and managerial accounting functions. In contrast, the chief financial officer (SCOFF) is usually responsible for external reporting, the treasury function, and general cash flow and financing management. In CDC, one person may serve a dual role as both the SCOFF and controller. Larger organizations may also have a separate internal audit group that reviews the work of the accounting and treasury units.Because internal auditors are reporting on the effectiveness and integrity of other units within a business organization, they usually report directly to the highest levels of corporate leadership. A) Monitor. Begin by thinking about controlling a car. Steering, acceleration, and braking are not random; they are careful corrective responses to constant monitoring of many variables like traffic, road conditions, and so forth. Clearly, each action is in response to having monitored conditions and adopted an adjusting response. Likewise, business managers must rely on systematic monitoring tools to maintain awareness

Hipaa Essay

HIPAA Abstract The Health Insurance Portability and Accountability Act, or better known as (HIPAA) began in 1996 as an Act to help individuals keep their health insurance as they moved from one job to another. As the future brought new advancements HIPAA evolved to include much more than portability. HIPAA now includes many complex rules to protect patient privacy along with the use of information technology that transfers medical records. HIPAA Nearly a decade ago, lawmakers tried to combine the older age ethical tradition of patient privacy with newer age health technology advances, in hopes of saving more lives and reducing such high medical costs. Congress’ intention of the HIPAA Privacy Act was to bring the healthcare industry into the 20th century, while saving U.S citizens billions of dollars. As health care technologies advance so does the rules, rights, and regulations of HIPAA. It’s important to know the â€Å"in’s† and â€Å"outs† of HIPAA and these new advancement’s. Having a guest speaker for HIPAA helped me learn and realize these new advancement’s, a long with what HIPAA really stands for, the rights of patients, and what a breach is and how to prevent it. In the words of the guest speaker, HIPAA equals privacy. Each letter in HIPAA stands for and explains exactly what the Act is. The letter â€Å"H† in HIPAA stands for health, the health of the patient. â€Å"I† in HIPAA stands for insurance, the availability of health plans for the patient. The â€Å"P† in HIPAA stands for portability, it’s portable. â€Å"A† is for accountability, they are accountable for here actions. And finally the last â€Å"A† in HIPAA stands for act, the action of carrying something out. All of these letter s may make up HIPAA but it’s important to know what they actually mean and stand for. After learning the patient rights from the guest speaker I think it makes up the most important part of HIPAA. Knowing your rights under HIPAA can save you from trouble in the future. The first right of HIPAA is The Right to Access, how you the patient can access their health information and obtain copies of their health information. The second patient right is The Right to  Restrictions which gives you the right to restrict certain disclosures of your health information. Another important patient right to HIPAA is The Right to Amendment, it gives you the right to request on amendment to your health information. The next right is The Right to Accounting of Disclosures, this right makes sure your request on accounting of disclosure made on your health information is met. The next patient right is The Right to Complain of Privacy Rights Violation, which I think is the most important. It gives you the right to complain if you feel that your health information has been used or disclosed inappropriately. The last patient right the speaker talked about was how the patients’ health information us used and disclosed. Which allows many ways on how your health information is used or disclosed in regards to treatment, payment, and health care operations. Also patient rights of authorization to release medical or he alth information and the right to revoke authorizations. As you can see there are many rights that the patient has. These rights ensure that patients get the right care in regards to health and how medical records are stored. Even though these rights protect patients there are still major problems that can happen. One of the major problems with HIPAA is a breach. A breach is the unauthorized access use, or disclosure of protected health information that compromises the privacy of such information. According to the HIPAA guest speaker, penalties for a breach can equal up to 1.5millon a year. For individuals found guilty of breach, penalties can be up to $100,000 per year, per violation and or up to ten years in prison. You may be wondering how they decide if there is a breach. Some exceptions to breach that the guest speaker informed us of are unintentional access or use of health information. Only if that information accessed was made in a good faith within employment and the inform ation was not further accessed or used, it is not considered a breach. Another exception of a breach situation is child abuse. Law Enforcement must collect medical evidence to investigate and prosecute a possible child abuse case. Along with Law Enforcement Officials, Social Services also have HIPAA exceptions so they can serve victims of abuse, neglect, and domestic violence. A breach in HIPAA can be very serious, so it’s important to practice good prevention precautions. Some of the guest speaker’s tips on preventing a breach were locking files to secure important papers. Also securing areas that have any health  information, so only the people who are authorized have access to them. Not only do health care workers take precautions to avoid a breach, but so does HIPAA. HIPAA officials do random checks on health care patients in different facilities to ensure that only the authorized workers had access to their medical records. One of HIPAA’s main goals are to protect the patient’s privacy. Taking these precautions as a health care worker can prevent any complications regarding HIPAA and most importantly patient privacy. Having a guest speaker come into class helped me understand more concepts of HIPAA I didn’t understand. She taught me what HIPAA is really about, patient rights, and how important it is to prevent a br each. Learning more about HIPAA will help me in my future career. HIPAA will directly affect my future, as I am currently going for a medical assistant degree. But HIPAA doesn’t just affect people going into the medical field it affects the patients. Therefore it is important for everyone to learn and understand the importance of HIPAA. References Law and Ethics (For the Health Professions) 6e (2013). HIPAA. Pages From74 – To 76 http://www.uthscsa.edu/hipaa/patientrights.asp http://www.ndaa.org/ncpca_update_v16_no4.html http://hipaacow.org/ http://www.hhs.gov/ocr/privacy/index.html http://www.hipaa.com/

Functional Skills for Special Education Students

Functional Skills for Special Education Students Functional skills are those skills a student needs to live independently. An important goal of special education is for our students to gain as much independence and autonomy as possible, whether their disability is emotional, intellectual, physical, or a combination of two or more (multiple) disabilities. Skills are defined as functional as long as the outcome supports the students independence. For some students, those skills may be learning to feed themselves. For other students, it may be learning to use a bus and read a bus schedule. We can separate the functional skills as: Life SkillsFunctional Academic SkillsCommunity-Based Learning SkillsSocial Skills Life Skills The most basic of functional skills are those skills that we usually acquire in the first few years of life: walking, self-feeding, self-toileting, and making simple requests. Students with developmental disabilities, such as Autism Spectrum Disorders, and significant cognitive or multiple disabilities often need to have these skills taught through modeling, breaking them down, and the use of Applied Behavior Analysis. The teaching of life skills also requires that the teacher/practitioner complete appropriate task analyses in order to teach the specific skills. Functional Academic Skills Living independently requires some skills which are considered academic, even if they do not lead to higher education or the completion of a diploma. Those skills include: Math Skills  - The functional math skills include telling time, counting and using money, balancing a checkbook, measurement, and understanding volume. For higher functioning students, math skills will expand to include vocationally oriented skills, such as making change or following a schedule.Language Arts -  Reading begins as recognizing symbols, progressing to reading signs (stop, push), and moves on to reading directions. For many students with disabilities, they may need to have reading texts supported with audio recordings or adults reading. By learning to read a bus schedule, a sign in a bathroom, or directions, a student with disabilities gains independence. Community-Based Learning Skills The skills a student needs to succeed independently in the community often have to be taught in the community. These skills include using public transportation, shopping, making choices in restaurants, and crossing streets at crosswalks. Too often parents, with the desire to protect their disabled children, over-function for their children and unknowingly stand in the way of allowing their children to acquire the skills they need. Social Skills Social skills are usually modeled, but for many students with disabilities, they need to be carefully and consistently taught. In order to function in the community, students need to understand how to interact appropriately with different members of the community, not only family, peers, and teachers.

Simple Inquiéter (to Worry) French Verb Conjugations

Simple Inquià ©ter (to Worry) French Verb Conjugations The verb  inquià ©ter  means to worry in French. When you need to say worried or worrying, the verb will need to be conjugated to fit the tense. This is not one of ​the easiest French verb conjugations, but a quick lesson will show you how its done in the simplest and most common forms. Conjugating the French Verb  Inquià ©ter Inquià ©ter  is a  stem-changing verb, which is why its a little tricky. The pronunciation may not change, but the spelling does and you need to pay attention. Thats because in some forms, the acute à © changes to a grave à ¨. Youll also find that in the future and conditional tenses, either accented E is acceptable. Beyond that minor (but important) spelling change,  inquià ©ter  is conjugated like regular -er  verbs, which is the most common conjugation pattern found in French. That makes things just a little easier, especially if youre studied any of these verbs before. To conjugate  inquià ©ter, pair the subject pronoun with the desired tense of your sentence. For instance, I worry is jinquià ©te and we will worry is either nous inquià ©terons or nous inquià ¨terons. Subject Present Future Imperfect j inquite inquiteraiinquiterai inquitais tu inquites inquiterasinquiteras inquitais il inquite inquiterainquitera inquitait nous inquitons inquiteronsinquiterons inquitions vous inquitez inquiterezinquiterez inquitiez ils inquitent inquiterontinquiteront inquitaient The Present Participle of  Inquià ©ter The  present participle  inquià ©tant  can be a verb as well as an adjective, gerund, or noun depending on the context.   The Past Participle and Passà © Composà © To form the common past tense known as the  passà © composà ©, the  past participle  inquià ©tà ©Ã‚  is required. To complete this form, you will also need the subject pronoun and appropriate conjugation of the  auxiliary verb  avoir. As an example, I worried becomes jai inquià ©tà © while we worried is nous avons  inquià ©tà ©. More Simple  Inquià ©ter  Conjugations to Know When the act of worrying is somehow questionable or uncertain, the subjunctive verb mood may be used. Likewise, if theres no guarantee that the worrying will happen unless something else also occurs, use the conditional verb mood. The literary tenses of the passà © simple and imperfect subjunctive are common in formal writing. Subject Subjunctive Conditional Pass Simple Imperfect Subjunctive j inquite inquiteraisinquiterais inquitai inquitasse tu inquites inquiteraisinquiterais inquitas inquitasses il inquite inquiteraitinquiterait inquita inquitt nous inquitions inquiterionsinquiterions inquitmes inquitassions vous inquitiez inquiteriezinquiteriez inquittes inquitassiez ils inquitent inquiteraientinquiteraient inquitrent inquitassent There is no need to include the subject pronoun in the imperative verb form of inquià ©ter. Thats because this is used in demands and requests that are meant to be short and direct. Instead of tu inquià ©te, use inquià ©te alone. Imperative (tu) inquite (nous) inquitons (vous) inquitez

Important Values in an Organization Assignment Example | Topics and Well Written Essays - 750 words

Important Values in an Organization - Assignment Example It also gears to respect the dignity of fellow employees and all citizens (FPDW, 2012). Another core value is striving for excellence in every activity by the department. The department values team effort and professionalism in providing effective safety services. Another value is the provision of customer service at a high level always. The department strives to work with the community and other departments so as to provide a high level of service to businesses, residents and visitors. The final core value is that the department seeks a high level of moral and ethical conduct in its services (FPDW, 2012). The mission of Bristol CT Police department is to serve and protect the community with professionalism and integrity by enforcing federal, state and local laws in addition to encouraging community involvement in its day to day activity (BPDW, 2012). There are several core values embraced by the department. They include quality of service. The department strives to provide a high level of excellence and improve its services. Another value is respect. The department treats everyone with respect in every interaction. Teamwork is another value. The department sustains an environment where there is respect for the individual opinion while still allowing consensus in arriving at a common goal. Creativity is another value embraced by the department. The department encourages risk-taking so as to try out new approaches and ideas which might help improve service delivery. Accountability is another value in which the department takes ownership in everything they do. Leadership is another value embraced by the department. The department seeks to inspire the community to achieve its goals by leading by example (BPDW, 2012). The above values are important in guiding and shaping an organization. Respect leads to positive esteem feeling for persons in and out of the organization. Respect is of fundamental importance to people within an organization such as police departments.