Homework Assignment Example | Topics and Well Written Essays - 750 words - 1

Homework - Assignment ExampleTherefore, 2.5 tons/ solid yard = 5500/1296 pounds/ agora inches = 4.24 pounds/in26. 2.1 oz/in2 = tons/acre. One ton is equivalent to 3.125*10-5. To convert oz into pounds = 2.1/3.125*10-5. One square inch is equivalent to 1.59*10-7 acre. To convert square inch into acre = 1/1.59*10-7. Therefore, 2.1 oz per square inch = (2.1/159)*3.125 =6.5625/159 =0.0413 tons/acre7. 34 square kilometer per litre into square mile per ml. one kilometer is equivalent to 0.62 miles while one liter is equivalent to a thousand ml. to convert 34 square kilometers per liter into square miles per ml = (34 * 0.622)/ g-force= 13/1000 = 0.013 miles per ml.9. 81 square rd per 20 arc bitute to acres per hour. One square yd = 0.00021 acre hence 81 square yd = 81* 0.00021 = 0.0167. Also, to convert 20 min into hours = 20/60 =0.333. Therefore, 81 square yd per 20 min = 0.0167/0.333 = 0.05 acres per hour.10. 1. 76 tons/cubic yd to oz/cubic inch. 1 ton =32000 oz, hence 1.76 tons = 56,3 20 oz. Also, 1 cubic yard = 46656 cubic inches. Therefore, 1.76 tons per cubic yd = 56,320oz/46656 cubic inches = 1.21 oz/cubic inch.11. 150 rods per 6 min and 10 seconds into mile per hour. 1 rod =0.003125 miles while 1 min = 0.0167 hour. Therefore 150 rods = 0.46875 miles and 370 seconds = 0.103 hours. rush = 0.46875 miles/0.103 hours = 4.55 miles per hour.12. Theoretical subject = width (feet) * Speed (meters/ seconds)/8.25. Speed of the combine is 4.2 miles per hour = 6759.24metrs/3,600seconds = 1.88 meters per second. Therefore, theoretical capacity = (20*1.88)/8.25 = 37.6/8.25 = 4.56 a/hr.13. Efficiency is the product of theoretical capacity and effective field capacity (Field & Solie 124). Theoretical capacity = 7.2 a/hr. field capacity = 64.7 a/13hrs = 4.98a/hr. Efficiency = 7.2*4.98 = 35.86%.16. Width of 7m = 22.97feet. Speed =6kms/hr = 6000m/3600sec = 1.67 m/s. theoretical capacity = (22.97*1.67)/8.25 = 4.65 a/hr. but 1acre =0.4hectare.

Employee Relations in Human Resources Management Case Study

Employee Relations in tender-hearted Resources Management - Case Study ExampleThe C.E.O. has a surprise for you, but it turns out that you do non like it. You decide to leave the room and your subordinate boo you. Being booed by your subordinate creates a hostile work environment. The nature of the surprise- an explicit dance on the pole is wrong. The C.E.O. later follows you and instead of apologizing he makes the situation worse, first, he thinks you are unreasonable. He also says that if you were more social with him, you two could go awed places. In other words, the C.E.O. discriminates against you for not being social with him. He goes ahead and massages you at the back. You are aggrieved by this even more and decide to complain to the C.EO. He does not listen to you and decide to fire you.The despotic law WLAD (Washington law against discrimination) will apply because the company is based in Washington. The law provides that managers and supervisors are personally apt(pr edicate) for committing the discriminating act. The C.E.O. is your boss and therefore personally liable to for discriminating you. The WLAD will apply because of achievable discrimination based on gender and sexual harassment. The CEO will be personally liable because the surprise aggrieved you and resulted to boo from the subordinates.The human resource employee in Washington may file a prime with Washington human right commission in this case. The commission will commence a courting on behalf of the aggrieved employee. The employee may utilize the prosecution and investigational powers to file a discrimination charge. The lawsuit may try compensatory damages injunctive relief and attorneys fees.

Introduction Part Essay Example | Topics and Well Written Essays - 1500 words

Introduction Part - Essay ExampleOver the come through two decades, the different rating agencies have focussed on developing innovative methodologies for evaluation of affable performance of the companies. The evaluation is important as the non-financial performance of the companies like integrated favorable province reflects the strategic policies of the company gives an insight of the future course of action and business of the companies. Undertaking corporate social responsibility leads to spread of information in the market that the company is looking to maintain a stable surround and reduce the damages caused to the society as an effect of its operations. Thus the information flow to the market gives an concord of the long term plans and sustainability of the companies. As a result of this flow of information, the decision of the market investors, suppliers, creditors, customers would vary in terms of entering into a relationship with the company. The activities of corpor ate social responsibility also pass the information on the profitability, retained earnings, capability to engage in non-financial performance. ... All these information and subsequent effects in investment decisions of the stakeholders create an impact of the prices of melodic lines and sh atomic number 18s of the companies (Celliera and Chollet, 2010, p.1). The stock prices would fluctuate in anticipation of good financial health and sustainability of the companies in long run which would be interpreted from the information derived out of their social performance. Thus the stock prices of the companies carry an important relationship with the companys social responsibility. Rational for the research The announcements and disclosure of corporate social responsibility has shown a proportional impact on the stock prices of the companies over the years. The degree of social performance delivered by the companies could be understood from the ratings on corporate social responsibility . The rational of this research is to decide significance of corporate social responsibility by interpreting the effects of CSR ratings on the stock prices of the companies. A company rated highly on its social performance would give rise to investor reactions and these reactions would influence the investment decisions. through and through research, the change in prices of the stock could be compared to the change in responsibility on social actions performed by the companies. The effect on stock prices could be determined to check whether the changes in stock price are directly proportional to the increase or decrease in social performance. Social performance whitethorn also be viewed by some sections of the investor as not contributing to maximization of their financial riches in the long run. The research would also serve to provide an understanding as to what percentage of investors

Different Types of Technology used in Criminal Justice Essay

Different Types of Technology used in poisonous Justice - Essay ExampleDrug testing engine room has become a common promoter in the American illegal confederacy. Drug testings application is far-reaching in many handle such as police forces, airline pilots, federal employees and even participants in school sports. Also, prospective executives of the content Institute of Justice have to go through medicate tests as regulations of employment. In the field of criminal justice, the moderately inexpensive and considerably powerful drug test to determine drug use has overt a broad range of issues that reach into unfamiliar territories of policy, law and practice. Criminal fighting agencies use this technology to fight drug abuse in America mostly the police force and anti drug agencies. Another influential technology is the DNA technology. DNA allows criminal fighting agencies to match a patrimonial sample to a person at a mathematical level that has total assurance. DNA tests a r frequently used in roughly all jurisdictions across the country. DNA testing is used in connecting a suspect to a crime (Lazer, 2004). A key agency that uses this technology in the U.S. is the national Bureau of Investigation (FBI).Concealed weapons detection technology is a technology that permits criminal fighting agencies to fold up hidden weapons. Police officers, court security officers plus other enforcement officials can now predict whether or not a person is carrying a firearm (Gibbons, 1988). This helps to maintain law and order in the society since people carrying firearms could easily be tracked (Gibbons, 1988). Information technology helps criminal fighting agencies to locate selective information regarding crime or a location that is prone to criminal activities. Police officers can verify the taradiddle of a suspect through fingerprints, fill in paperwork in the squad car through using a hand-sized laptop, and go back to patrol. This technology is mostly used by the police force such as probation officers to track the activities of probationers

Short story analiysis- Hills Like White Elephants,by Ernest Hemingway Essay

Short story analiysis- Hills Like White Elephants,by Ernest Hemingway - study ExampleOn this side there was no shade and no trees...It was very hot and the have a bun in the oven from Barcelona would come in forty minutes(Hemingway). The imagery of this hot and humid setting creates the idea of a large expanse with nowhere to run or hide from the heat. This creates a feeling of uneasiness, discomfort, and even dismiss claustrophobia for both the reader and the characters. Additionally, the hills are introduced here which proves to be an great point later on in the story.The hills are not only apart of the imagery that occurs within the story, but also are an important symbol as well. The egg-producing(prenominal) character, referred to as Jig, notices these hills They were white in the sun and the country was brown and dry. They witness like white elephants, she said(Hemingway). The hills come to symbolize the ultimate issue that lies between the man and char within the story. It is inferred that the woman is pregnant and that the man is taking her to get an abortion. The hills are a symbol of this conflict. The female character brings up the hills and how they look like white elephants however, later on in the story, she changes her tune about them Theyre lovely hills, she said. They dont really look like white elephants. I provided meant the colouring of their skin through the trees(Hemingway). Ultimately, these comments about the hills are symbolic of the females feelings about the abortion. With her outset comment about the hills, it appears that she is not really in control of her intent, simply making observations as life passes her by. However, when she takes back this comment about the hills at the end, it represents the doubts that she is having about having this abortion and represents her desire to ponder her options, instead of playing hastily.The alcohol is also an important symbol within the story. Both the male

Discuss the benefits to a retailer of operating multiple formats Essay

Discuss the benefits to a retail merchant of operating septuple coifs. Illustrate your answer with three examples from the UK retail - Essay ExampleSainsburys, for example, has introduced a quotation card that enables a customer to earn loyalty points whenever they shop at the supermarket. Tesco, on the other hand, is work on an application on Facebook, which will enable customers to gain double Club Card points by sharing or liking the facts about the ingatherings they buy from the supermarket. The Blackberry Company, on the other hand, uses TV and Billboards to steep new products. It also uses sales promotions to obtain advance payments in the short term sales (Chadwick, Doherty, Anastasakis, 2006). The Benefits of use Multiple Formats to a Retailer The use of multiple formats has proved to be of immense importance to retailers because multiple formats normally offer unique opportunities for retailers to use services such as geo-location to market their products. This is applicable when using formats like fond media. societal media, such as Facebook and Twitter, used by Tesco tend to be hyper brotherly platforms (Varley, 2005). Multiple formats also tend to benefit organizations in that some of the formats used by retailers tend to deflect the consumers. For example, in that fact of Sainsburys, where a consumer uses their credit card to shop, and eventually earns points. The use of advertisements by companies such as Tesco is also a format that can be used by a retailer to imbibe more customers and obtain more profits. For instance, Tesco has normally used flyers and websites to increase awareness among customers in the UK (Varley, 2005). Theory of Social Media as a multiple format used by retailers Berman and Evans (2004) discuss ways in which social media assists as a multiple format when it comes to skills that help retail marketing. Ellis-Chadwick, Doherty and Anastasakis (2006) reveal that social media helps its users view themselves in o ther ways by using their fresh data and presenting it in a manner that is planned. using social media leads to increased consumer engagement and may result in quick sales in case a company has offers for consumers at a given time. Using such social media, retailers are in a position to create brand awareness, therefore, attracting more customers. The use of social media results in increased product awareness among consumers. Provision of consumers with information, such as price of products and location of the stores, where such products can be found, increases sales for the retailers (Healey and Baker, 1997). Porters five forces theory Porters five forces theory is a format that helps retailers to understand their positions in the competitive market. The retailers can normally use competition to rate their weaknesses. It enhances retailers with the ability to evaluate whether the goods and services offered are profitable. Retailers may use this format to evaluate their buyer powe r, the capabilities of their competitors, their supplier power, the threats accompanied by substitution, and the threats they may face in case they make a new entry into the market (Porter, 2008). An trial run of the Mintel report reveals that if a company manages to analyze the other companies in the market, the company can be in a position to track its competitors, and this leads to the identity

Professional Staff Training in the Academic Library Essay

Professional Staff Training in the Academic Library - Essay ExampleAs such is its scope, the basic questions this study intends to address argonFor this study, the detective will be relying heavily on books, academic journals, and electronic sources. The possible bibliographic tools that the detective will need in the conduct of the literature research are the title, the author, the date of proceeds, the place of publication and abstract or summary of the book or article if there is virtuoso. At the same time, the researcher believes that the footnotes or endnotes or in-text citation used in the books or articles will be a split of help in the search for topics pertinent to the study.In terms of the date of publication, the researcher thinks that it will come after works for the thirty or forty years for the purpose looking at theories that are considered a landmark in the field of our concern which was predominantly developed within this period. Although the researcher knows th at coverage spans for a few decades whereas there are many contemporary developments the area, still the researcher thinks that understanding the landmark theories is icy in the understanding of the current trends in our field of studies.The possible constraints that the researcher may encounter in the literature search are first how will he be able to delimit the derive of his references in the midst of numerous sources and references that he may find relevant to the study. This is an important concern since it is of pair gravity with research being conducted with very few available sources. And lastly, the concern with sources that seems to be weaving from one file to another without clearly delineating the boundaries.The article of Locke (1978) speaks of the fundamental error of scholars and managers alike in assigning name and address setting as the fundamental mover for employees in participating in the fulfillment of the objective of the organization.

Hanson was hailed as an example of how the effective use of management Essay - 1

Hanson was hailed as an theoretical account of how the effective use of management resources can lead to success. Explain the growth of Hanson highlighting both sexual an - Essay Exampleand as a result collide with above average earnings and returns, this scheme states that the unwaveringly has to first identify the potential resources that will lead to growth, the next step is to evaluate these resources on whether they are valuable, rare, the ability to control these resources and whether the resources can gain value in the future.According to this strategy the firm will select an attractive industry to invest where the firm will have the opportunity to fully exploit its resources. The firm will also have to be capable of integrating their resource to make out tasks which will help the firm gain competitive advantage over its rivals.Chandler (1960) introduced the strategy and structure opening which stated that organisations were the agents of the industry, for this preced ent therefore the organisations determined industrial transformation, according to this theory the market mechanism is replaced by the enterprises which allocate resources and coordinate activities, in his view the in plain hand in the market is replaced by the visible hand of management.This strategy also states that the organisation moves from an unmanaged form of organisation to a managed form of organisation and for this reason management becomes a source of power to the organisation because management ensures continuous growth.Hanson stated that his management skills could be applied to any industry in the economy, his growth strategy was based on a make sense of objectives and strategy which can be referred to as conglomerate strategy, he chose companies were located in the US or in the UK. After acquiring these companies Hanson would reorganise the company to achieve high levels of earnings and the company would gain value, after the organisation gained value he would sell t he company at a higher legal injury than he acquired it.When the company was acquired he would undertake strategies that would oversee the growth of the organisation, the growth of the organisation was made assertable by

Analysis of a Leader Research Paper Example | Topics and Well Written Essays - 1250 words

Analysis of a drawing card - Research Paper ExampleTutor Signature watch Introduction The following article includes the abridgment of a well known business loss leader mailing gate who is the Chair musical composition, cofounder and chief software architect of Microsoft, which is among the most thriving software company around the globe. The analysis set abouts with a brief about leader, leadership and the leadership theory which top gate followed in his life. The backchat would include skills, traits, behavior, influence help and relevant aspect of the situation which made Bill Gates successful enough to be famous. The strength and weaknesses of Bill Gates are part of the analysis to give a clear insight of ups and downs in his career. Issues of ethical leadership have also been discussed. Leader and Leadership Leader may be defined as a person followed by others. He/ she are the star to lead thus motivating others to follow, while leadership is the process of influencing others to accomplish organizational goals. Hence, a leader is someone in the position of leadership who motivates and inspires a team towards achievement of common goal. Analysis of the reasons why the leader was famous William Henry Gates III which is also commonly known to be as Bill Gates is an American entrepreneur and philanthropist born on October 28, 1955, in Seattle Washington. Bill started presentation amour in programming at an early age while studying in lakeside school. This is where Bill gates met Paul Allen who is the co founder of Microsoft. They together through technological innovation, aggressive competitory tactics and keen business strategy build Microsoft, worlds largest software company. Gates because of his interest in programming didnt plan to study further and dropped out of Harvard to start a company. Bill Gates career story shows influence from various leadership theories namely task orient leadership, autocratic style, laissez faire leadership etc ( Bill Gates biography, 2012). Traits Since childhood Bill was intelligent, ambitious and competitive. He believes if you know how to apply your recognition then you can achieve anything and everything. He was passionate about software, coding and technology. This passion made him the richest man in the world. Bill Gates was a risk bearer who dropped out of Harvard in order to share his full energy and time to Microsoft, a company he started with his school friend Paul Allen. He believes in continuous learning which makes him a great leader (Lesinski, 2008). Skills Bill Gates quotes his success to unverbalized work. Since the beginning of his life he is a hard worker dedicating the entire night working on computer in his college days and then sleeping only for 6 hours when he started Microsoft. The entrepreneurship in Gates has kept him focused towards his goal. He knows managing his work well and is a creative person. He was always self-confident of hid dream of becoming successf ul. With focus on goals Bill Gates efficiently managed all areas of the company. Because of great persuade skills he has made lot of successful deals in his career, IBM one of them though (Strother, 2007). Behavior Bill Gates is a determined person. Whenever he starts something new he would continue doing that project and wont start another unless done with the first one. Gates never stopped trying when he was in process of making new softwares. Hes full of courage and never hesitates in victorious risk. Once when he was about to lose lot of profit from

Unit 6 Essay Example | Topics and Well Written Essays - 500 words - 1

Unit 6 - Essay ExampleLastly, David (2011) indicates that the domestic and the international events have non ceased to augment. The organizations are being affected by these changes to a great extent thus, making it difficult to carry through strategic paygrade. These aspects have make the set strategies impossible to implement. Even with the constant search for information, strategic evaluation has not proven to be the best measure to curb the challenges that face the organizations today. David (2011) also says that these challenges have made strategic evaluation not assess its performance effectively, as well as take the discipline measures that would see the survival of the organizations. An analysis of the objectives of the strategic evaluators would be a perfect move to limit these challenges.For boffo contingency figurening, Rao, Rao & Sivaramakrishna (2009) recommend seven steps. The first step involves identifying the favorable and unfit factors that could lead to the set dodge failing (Rao, Rao & Sivaramakrishna, 2009). Secondly, the authors indicate that is advisable to denote the factors that would elicit effects on the set strategy (Rao, Rao & Sivaramakrishna, 2009). This is to pixilated when the contingent events are expected to take place. Thirdly, an assessment of the implications of every contingent event is good for contingency planning (Rao, Rao & Sivaramakrishna, 2009). This step would place the planners at a good position to estimate the expected benefits and losings that could occur from the selected events. The fourth step entails designing contingent plans, then evaluating the counter effects of the selected contingency plan so as to identify which plans are the best and which ones should be overlooked (Rao, Rao & Sivaramakrishna, 2009). The sixth step involves determine the warning signals in an opportune time so as to counter them appropriately. Lastly, Rao, Rao & Sivaramakrishna (2009) indicate that developing plans to

Strategic management Link between strategic planning and performance Essay

Strategic management Link mingled with strategic intend and performance - prove ExampleHere strategic plan is used as a term to illustrate an organisational decision-making work on, which quite a little be generally defined as the process of realising the mission, primary goals, tactics, and approaches that govern the attainment and allocation of resources to follow through organisational objectives (Pearce et al., 1987, p. 658). The major intention of this essay is to contribute new pragmatic evidence on the connection between strategic planning and performance, and to reflect on the effect of a set of related variables on this association. Mintzberg and Lampel, (1999, pp. 21-30) evoke that the term formal strategic planning is an intention to express that an organisations strategic planning overall process entails apparent systematic procedures used to increase the participation and commitment of those chief stakeholders influenced by the plan.Study on the association betwe en strategic planning and firms performance has proved indecisive. From the early researches it is revealed that strategic planning modify performance (Herold, 1972, p. 94). However, later studies revealed that there was no patent systematic relationship between them (Shrader et al., 1984, pp. 149-171). Bresser and Bishop (1983) argued that if strategic planning capture in firmness and supports excessive bureaucracy then it might be called as dysfunctional. disdain the sustained significance of performance aim... 101-109) has mentioned that concentration has not been given to strategic planning and performance in experiential study. According to Greenley (1994), primarily, it should enhance the organisations performance. The basic conjecture of strategic management emphasises on the planning of a task, aims and targets, of which organisation performance is a component, the practice of strategies to achieve these aims and targets, and control to guarantee that the targets are accom plished. Second, the intention of strategic planning is to increase the value of management all over an organisation. As a result this could bring about indirect perfection in performance, although its effectiveness whitethorn, certainly, be lost in the intricacy of variables with the likelihood to influence performance. However, managers may understand that it adds to effectiveness, giving them a sentiment of confidence and control. Strategic planning may therefore be useful as a process of management, in spite of the performance attained. In fact, the entire concentration of strategic management evolves around the accomplishment of objectives, which correspond to ambitions for future performance.Boyd (1991, p. 355) defines that strategic planning is a mean to run environmental turmoil, which has been adopted by numerous organisations. In addition, formal strategic planning is an unending managerial process, with a number of elements, embracing establishment of objectives and creat ion and assessment of strategies. A useful strategic planning system creates a link between long-range strategic objectives with both mid-range and functional plans. Planners gather data, estimate, and frame out and build alternative future scenarios. Ostensibly, such activities permit organisations to

Write about short fiction Essay Example | Topics and Well Written Essays - 1250 words

Write nearly short fiction - Essay ExampleIn many ways, this adds to the subject of self-identity echoed by other writers as well.The bill is written by Jhumpa Lahiri who is an Indian American actor. She has been an experience writer from debut short story collection, Interpreter of Maladies and won the 2000 Pulitzer Fiction Prize. Her reputation and experience has not been hidden in her work of Hell-Heaven as a short story. Hell-Heaven talks about the pushs of living in the America with a Bengali culture. The struggle is shown in this short story from the characters Pranab Kaku and Usha. They both make decisions that make them prefer one culture everyplace the other.Jhumpa Lahiri in her book Hell-Heaven explores geographies of engagement and the manner in which various spaces control intimacies, re-form intergenerational intimacies and disrupt traditional narratives of intimacy. The author specifically focuses on second-generation immigrants of Bengali, detailing the unique ch allenges or experiences they encounter from a banished sense of the familiar intimacy of their motherland and the similar narratives of advances with which their fathers struggled. The woman in this short story is fundamentally responsible for depicting the boundaries of the sexagenarian and new geographies of intimacy. This is a story that looks at simple human emotions like loneliness, jealousy, love and describes how various individuals revision drastically over time due to geographical. The title is taken from this paragraph from the story Hell-Heaven He employ to be so different. I dont understand how a person can lurch so suddenly its just hell-heaven (p, 112). In Hell-Heaven, Pranab Chakraborty, is an MIT graduate student, Boston is considering returning to his motherland in Calcutta because of being homesickness. Through this thought, one can argue that despite the many privileges that these individuals in the Diaspora may have,

Describe the worst team experience you have ever had. What did you do Essay

Describe the worst team experience you ca-ca ever had. What did you do - Essay ExampleHe asked me to fill in as head of our unit until they found an officer whos free and ready to take on. I gave him my worries of being a temporary first-class to my team mates. The head promised me his full support in case of any insubordination. This was not a solution, I would still have to go back and work with these people once the naked as a jaybird officer arrives. I decided I had to do my job as head of the unit, and still keep strong ties with my colleagues. I remembered Jim Collins level five leadership styles and was ready to undertake the challenging role (Collins, 2001).My colleagues became jealous of my new appointment. One of them swore not to take any orders from me, and stormed out of the room. The first 2 weeks in my position were a nightmare. People refused to due their work, or take any new assignments from me. But as tough as it was, I could not report them for that meant losi ng them. I felt like a juggler, trying not to strike down a ball. As time passed, I realized all my team mates needed was equality. I decided to restructure our unit temporarily while Im heading it. I gave individually member a field where only he was responsible. They still had to report back to me, but I think it made them feel as if my appointment was just and administrative one, while in accompaniment not much had changed. Not only did this strategy work for work relations, but our unit was doing transgress work than before. This worked right because my colleagues treated me well after I left the

Teams are seen as a necessary condition in contemporary organisations, Essay

Teams atomic number 18 seen as a necessary condition in contemporaneous organisations, but are they effective - Essay Exampleey are working independently and they dont share any common responsibility and the end result of their efforts is not interdependent (Thompson & Mchugh, 2009).Teamwork is not a new phenomenon, it is a strategy that has been in operation for a long time but its bodily structure and organization is changing with time (Smith, 2004). Several contemporary organizations have structured team-based networks which are very contrary from the hierarchical structures of the industrial era. Advanced communication technologies have suddenly changed the course of teamwork from control-based traditional teams to virtual teams which are evenly distributed within the organizational structure. The traditional Industrial age teams were basically hierarchical and the employees were bound by fixed rules as a means to keep them under control and this inhibited freedom and insecu rity taking (Grey, 2009).With regard to contemporary business organizations, it is fundamental to efficiently utilize the available scarce resources to repress the challenges which have risen as a consequence to globalization in addition punctually responding to the demands of mart place. Since the demand of quality products and services has risen, it has been a prerequisite for companies and organizations to timely adapt to the changing market demands where in that respect is an ever increasing call for employee satisfaction as well as increased efficiency match with reduced operational costs. Thus, as a result, organizations are turning to team-based style of organization (Thompson & Mchugh, 2009).The degree of power structure which used to be dominant in traditional organizations has transformed to a uniform structure (Wellins, 2006). The members of a team used to cooperate with one other rather than being obliging their single proceeding to a single manager. The members of a team in a contemporary organization have a great influence on the decision making and planning of the tasks to be executed ad how they leave behind be

Advantages Of Bluetooth Technology implementation In Modern Life Case Study

Advantages Of Bluetooth Technology implementation In new-fangled Life - Case Study ExampleThe Bluetooth technology in business information system uses a weak signal so that it doesnt interfere by means of cell border signal or additional signals. This technology is identical to the radio signal technology.The Bluetooth technology can be utilized to ship data between different sections at the Business Information System. The current status of the technology Bluetooth has held both corner of society resorting overwhelming trend since Ericsson proposed the new technology-Bluetooth in 1998. The development of Bluetooth is improved speedily in recent years. As a new short distance wireless transmission technology, Bluetooth has been paid skinny attention to the fields of science, industry, and entertainment.Bluetooth service utilizes radio waves to transfer data thats mean distances between each Bluetooth devices has to in short distance. Another weakness point about Bluetooth is se curity because of the underlying communication medium is an pay system for everyone. In these cases, this technology is not effectively operational. It is suitable for only office-based communications and data handling. agree to Flint, Karvinen, McKnight, & Tee (2008), Bluetooth is a new and modern type of technology in the telecommunications sector. This new technology allows connecting wirelessly to computers, officious phones, and personal digital assistants or PDAs. This wireless connection allows easy interconnection by a short-range wireless link. In this way, we can transfer data within a short distance with superior data rate. By means of this technology, users of wireless technology, cellular phones, PDAs can purchase a 3in1 mobile phone that is able to offer the facility of portability at the office or home. It also presents the capability to obtain rapidly synchronized information in a notebook or desktop computer.

Acounting and finance Essay Example | Topics and Well Written Essays - 1250 words

Acounting and finance - raise ExampleTo efficiently administer the various functional aras for which the manager is responsible and also to co grade these functions and activities within the overall framework of an organization is the two major purpose of an accounting outline in occurrence the management accounting frames contemplate to analytically measure and report all financial and non-financial information so that the managers can make fruitful and effective decisions to fulfill the goals of an organisation. Thus the focus of the management accounting is primarily internal reporting of the various activities. Modern day management accounting plays a really evidential role in both planning and control decisions. Hence in the transition of decision do the management accountant has to make a number of realistic and system of logical assumptions in arriving at an optimal solution for the problem on hand. For enabling the management accountant to take a stand on the var ious assumptions in the process of decision making, the cost of the product or service is a key out element. traditionally there atomic number 18 various methods of ascertaining the cost of a particular product or service. angiotensin converting enzyme of such methods is collecting the various cost elements and allocating them to the particular product or service which is known as unit of measurement costing.As outlined above one of the traditional ways of ascertaining the cost is to apportion a model cost for severally unit lasciviousd on historical cost data. This system of ascertaining cost and base the managerial decisions has lost significance due to the fact that modern companies tend to have lower real variable be as against a very high degree of fixed costs. Also the equipments that are being used have become more complex and specialized and they form a very significant proportion of total costs. In addition organization with a wide range of products has processes w hich are common to several finished items making cost allocation irrelevant or meaningless.3.0 ALTERNATIVE TO conventional COSTING formationS-ACTIVITY BASED COSTING SYSTEM ( alphabet SYSTEM)An alternative to the traditional costing systems, modern day multi process business corporations adopt the body process based costing system which has proved a real son of a bitch in the hands of the managers for making proper business decisions. The activity based costing system is a refinement of the costing system in which focus is centered on the individual activities as the profound cost objectives. An activity in an organization may take the form of an event, task or unit of work with a specified purpose. To illustrate the design activity, set up activity, manufacturing operations, shipping activity, distribution activity and administrative activity can form the basic key costing elements for the refinement of the costing system and thereby to arrive at the proper cost of a particular unit or service.ABC system aims at calculating the costs of the individual activities and assign costs to cost objects such as products or services on the basis of the activities undertaken to produce each product or service.3.1 FEATURES OF ABC SYSTEM OF COSTING Fundamentally there are three distinct features of the activity based costing systemThey are1. ABC system works by creating smaller cost pools linked to different activities. Traditionally organizations used to have single overhead cost pool related to several cost pools.2. For each activity-cost pool ABC system aims to measure the activity performed and have this as the base.3. In some cases costs in a cost pool can be identified and traced back to a particular Product or department or service and such kind of direct tracing of costs improve the cost accuracy as no assumptions are made to allocate the common costs.The logic behind the working of the ABC system of costing is that the more we create finely structured activit y-cost pools, great is the

Fundamental Principles to Adult Education Essay Example for Free

Fundamental Principles to large Education Essay large(p) educations principal and fundamental principle is to harness and enhance cock-a-hoop individuals skill and companionship to be productive contributors to the indian lodge. Adult learners are provided then with programs and crowing education movement for granting more opportunities for their advancement, as their success is regarded as the societys growth as well. Adult learners should be educated non only for increase of knowledge but also for gaining more integral values as they were pass judgment to give more of themselves and contribute in productivity of the society they belong. Fundamental Principles to Adult Education being a get winder of a particular credit-based companionship college course is a very serious and dense task. Since there would be a variety of 35 students whose age range vary from 17- 70 historic period old, this would certainly mean a big challenge for the instructors part, in order to teach and provide tuition effectively. Malcolm S. Knowles, a prominent writer and instructor, advocated the theory of non-formal ( open) andragogy or bighearted education in the United States.He taught various principles and wrote numerous detailed accounts discussing on how to facilitate learning especially for the adults. Applying clinical Rogerian psychology in his writings and teaching in result, he was able to train his students to acquire the attitude of being self-motivated. Furthermore, Knowles initiated the interest for implementation of informal adult education and he differentiated the advantages of the informal education, to the standard, tralatitious formal education.According to Knowles, formal education are mostly implemented and commonly used in secondary educational schools, commerce schools, and universities whereas in informal adult education, students are just likely to acquit credits on particular vocational or training courses and their classes are to be h eld on community center unions, and other industries and even churches. Moreover, formal education requires that of being stable for completion of long boundary four-year course or more when the latter (informal education) serves to be more temporary and flexible.However, it does not mean that informal education is not serious, the system just purports to be flexible enough to meet the needs of the adults who whitethorn be busy with their lives (job, family, religious and other activities). And these cases meet the demands of several adults who would want to re-educate themselves and to refresh their knowledge and learning from their vast experience, or to simply increase and gain more knowledge and training from their desires course of interest.In brief, Malcolm Knowles acknowledged the increasing demand and importance of adult education in the present 20th century. Knowles target area of real learning in adults, he emphasizes that an adult learner should acquire self-concept, re adiness to learn, experience, orientation towards learning, and especially, the motivation to learn (Smith, 2002). On the other hand, a professor in New Zealand named, T. A. Hunter, also propounded the proliferation and development of an adult education movement.Hunters principle of education is grounded on his belief that education is depicted to the roaring adjustment of a man to physical and social changes in ones environment. His blueprint for adult education is the successful integration of biological, physiological, sociocultural, and cognitive knowledge derived from the informal training or education (Hunter, 1929). Adult education should mainly function to harness and enhance adult individuals skill and knowledge. Adult learners at the same time should still be given the opportunity for advancement since their success is the societys growth as well.Adult learners should be educated not only for increase of knowledge but also for gaining more integral values as they were ex pected to give more of themselves and contribute in productivity of the society they belong. In addition, this adult education is more of an inspiration among individuals who are in search for more adequate and applicable learning, and is regarded as an opportunity to success with ones endeavors and nominate of serving the society (UNESCO, 1960). Fundamental principles of adult education then, should be grounded on the realistic and objective final stage of learning.Education as embedded in the infinite realm of knowledge should be available to everyone disregarding of age, sex, race, ethnicity, and culture. Adult education, as it plays a significant role and is the demand of most populace, should be taken naughtily to address the learners need for proper, adequate, and effective learning. Moreover, there is a call for the government, to increase concern for the provision of the proper adult education. Increase of funding for the adult learners facilities, venues, and other lea rning tools is urgent to murder this effective learning possible (UNESCO, 1960).ReferencesHunter, T. A. (1929, July 1). Adult education. The New Zealand Railways Magazine, 4, 3. Retrieved from October 13, 2008, from http//www. nzetc. org/tm/scholarly/tei- Gov04_03Rail-t1-body-d7. html Smith, M. (2002) Malcolm Knowles, informal adult education, self-direction and Anadragogy. Tthe encyclopedia of informal Education. Retrieved October 13, 2008, from http//www. infed. org/thinkers/et-knowl. htm UNESCO. (1960). World conference on adult education. Retrieved October 13, 2008, from http//www. unesco. org/education/uie/confintea/montre_e. pdf

Health Care Communications Methods Essay Example for Free

health C be communication theory Methods EssayYou are the communications coordinator for a national drug manufacturer. Recently, there beget been reports of significant damaging effects caused by one of your medications that are used by a significant population. News reports feed alleged that one of the individuals affected is a salubrious-known everyplacet figure. You are tasked with addressing the news reports and the general everyday regarding this situation. As one of the head members of communications at DrugsRus for the past 15 years, it has been shown firsthand the belongings of somnific medications on our local population. These have been analyzed and investigated on a national level.It is only recently that the overtake craving to the drugs has become widespread within our area spreading like weeds throughout the country. The attach of drug dependent patients and drug related episodes has resulted in a raised amount of attention and contact from the public . Taking all of this into consideration, overdosing occurrences from incompatible interactions with other medications narcotic, controlled, or non-narcotic properties alike, have resulted in an exceptional need for vary within our business concerning patient rules, regulations, guidelines and restrictions.Changes to otherwise generally agree upon medications as well as necessitate authorization approvals upon external medication intake must be reconsidered. Some have been asked by our mesa members to develop a communication dodge to address these needs as well as the re put in HIPPA and other regulations will have on this type of communication. The following will implicate the communication strategy decided upon to take as well as the encountered use of regulatory systems such as HIPPA, followed by the advantages and disadvantages of using traditional, electronic and social media for our healthcare communication.Furthermore, the reasons of each of the components of the communic ation strategies chosen. Communication Channels Although telecommunications is moving beforehand quickly at a distressing rate, historically established methods of communication in healthcare are still very successful. These traditional communication take include face-to-face discussions, telephone calls, post mail, fax, memorandums, room meetings, and reports to name a few. Technology has raised the use of electronic communication methods which has in turn has paved the way for new kinds of social media communication methods.Electronic conduct of communication include emails, text messaging, EMRs, two-part radios, instant messaging, overhead audio announcements and video conferencing among m either other portable devices. Social media channels include newspapers, television broadcasting, online networking, advertisements, webcasts, and social media websites. Unlike using postal mail, utilizing social media and electronic forms of communication would allow the exploiter to em it and obtain entropy simultaneously as well as gain feedback and reply close within minutes.There is always a need for previously documented communication, so advantages of traditional channels include the ability to record and obtain the message that was communicated at a later date for shape and review. However, the disadvantage is that formal means are usually clutched, meaning the message may not be obtaind until a later date depending upon the medium used, such as with postal mail. The advantages of electronic channels are that messages can be communicated online with ease as well as with the ability to save, download and store the information on a storage media for printing and accessing at a later time.This has virtually eliminated the delay of other traditional means by allowing for the same documentation but at an instant as well as allows multiple, simultaneous access. Disadvantages of the electronic means can include invasion of privacy and mathematical security bre ach as well as it may not reach the part of the public unable to afford such devices or internet access. Advantages of using the social media aspect can describe the attention needed to promote a product or expediency intended or gross out traffic to the intended website of services.This type of channel has the ability to bring severalise together from all over the world as well as allows each person to express their own opinions and ideas, providing well-needed feedback. Disadvantages of this method when not used properly or failed to promote the communication effectively can cause a indissoluble damage to the companys reputation as this mistake is seen in front of hundreds or thousands of people who as well as have direct and easy access of spreading their messages online.This way of communicating can also be more time consuming as someone has to be constantly checking in to bring about comments, answer questions, and reply to feedback. Regulatory Effects While healthcare organizations are liable to adhere to regulations on a federal level such as with (HHS) Department of Health and Human Services and (HIPPA) Health Insurance Portability and Accountability Act they are bound by state, local, and some private accrediting organization regulations as well.Any method of communication taken in regards to internal employee and patient awareness as well as external partners, patient families, and the general public must obtain and maintain compliance with regulations forwardness forth by all of the agencies involved. It is important to understand that under the HIPPA privacy law, any identifying information of any patient must have that patients written consent before their medical information can be shared.This includes the verbal, written, and electronic use in addition to, appointing a privacy officer responsible for compliance to these standards as well as the ability to identify all ways they intend on communicating the patient information (Osborne, M. Ed. ,OTR/L, 2002). One example, according to the Joint Commission and HIPPA, (SMS) short message service or text messaging is non-secure and noncompliant with safety and privacy regulations and therefore not permitted (Brooks, MD, 2012). In sanctify to use social media channels the information must be DE-identified to maintain compliance with all federal, state and local regulations.Communication Strategy The guidelines, regulations, and restrictions correct will educate employees and target patients, to prohibit the use of unseemly medications plot receiving treatment at DrugsRus by informing them of the deadly effects and loss of life as a result, using counselors, nurses and physicians through in house meetings, group therapy, one-on-one sessions, automated voicemail messages, flyers, and overhead announcements as well as updated patient rules and regulations pamphlets distributed at the medication window, for the purposes of saving lives and promoting sobriety throughout t he recovery process.rationale for Components Educating our employees will be the first line of defense as our staff can educate the patients as well as enforce the new rules effectively. Counselors can discuss adverse effects of combining medications while in one-on-one sessions with patients. Flyers posted on the walls and offered at the check-in window as well as overhead announcements will catch the attention of patient entering and sitting in the front lobby. conference meetings will be held for patients to discuss changes and express their feelings about the new rules as well as receive feedback as to why these measures have been taken and were needed.Updated pamphlets will be given to each patient as they enter to receive their medication, ensuring every patient is made aware of these official changes. Voicemail messages will follow to secure the patients at home will be notified of a change and will be opted to prepare for the transition. The prey is to reach all of the si xteen hundred patients receiving treatment in enough time to save lives. for each one passing day is another chance for an adverse reaction to take another life. In revisal to implement changes effectively and quickly, all measures of communication must be utilized.Summary In conclusion, as the opiate bm rises among our local and national population, the rise of deaths due to adverse effects of these medications has risen to an all-time high. It is because of the fatalities that a reform of the present patient rules, regulations and guidelines must be implemented and adhered to immediately. As communications officers, we have been asked to develop a strategy to address those needs. We have included some of the present communication methods as well as channels and measures with which to use them effectively.We have included some of the regulations surrounding the legal use of those communication methods. We have given a complete communication strategy which addresses who and what the communication strategy will involve. We have showed how we are going to implement the communication, where and the results of the communication strategy. We have followed up with the reasons this communication effort is so important to our patients and set as well as vital to our community as a whole.

Profit Maximization Essay Example for Free

Profit maximization EssayDetailsPixie( per unit) hob( per unit) butt( per unit)King( per unit)Selling Price11198122326 shifting costDirect Materials25352225Direct Labor5555Variable Overheads1718151647584246Contribution644080280Type 1 Labor86Type 2 Labor1010Type 3 Labor525Contribution per lawsuit 1 labor86.67Contribution per type 2 labor828Contribution per type 3 labor1611.2DetailsRankingType 1Type 2Type 3Pixie1N/AN/AElf2N/AN/AQueensN/A21KingN/A12Planned Production ScheduleElf = no production (no hours of type 1 labor available)King = 1,000 units (full production)Queen = no production (no hours of type 3 labor available)Profit StatementPixie( per unit)King( per unit)Total( per unit)Sales111,000326,000437,000Variable CostsDirect Materials25,00025,00050,000Direct Labor40,000175,000215,000Variable Overhead17,00016,00033,000Total Variable Costs82,000216,000298,000Contribution29,000110,000139,000 unyielding Costs15,000Net Profit124,000Direct Labor KingType 2 = 1,000 units x 10 hours per unit x 5 = 50,000Type 3 = 1,000 units x 25 hours per unit x 5 = 125,000Total Direct Labor Cost 175,000b) Under instances of limiting factors, like labor in this case, pay maximization is determined by deducing the production that will provide the highest contribution per limiting factor (Drury C. 1996, p 265). This is based on the premise that optimum utilization of resources will stem from producing the products that provide the highest profit in terms of the limited resource used. The main limitation of the aforementioned approach is that it solely considers financial factors. In a business environment, there are qualitative features, which also significantly affect the organization. For instance, products Elf and Queen might be loss leaders. These are products, they generate low profits and sometimes-even losses, but are key fruit variables in boosting the sales of other products (Kotler P. et al 2004, p 378). For example, blank CDs and DVDs generated few profits to retai lers of computer equipment. However, they seduce clients, who may eventually purchase hardware products that generated greater income.ReferencesDrury C. (1996). Management and Cost Accounting. Fourth Edition. New York worldwide Thomson Business Press.Kotler P. Armstrong A. (2004). Principles of Marketing. Tenth Edition. New Jersey Pearson Education Incorporation.

Understanding HealthCare Essay Example for Free

Understanding HealthC ar EssayHospitals and other wellness compassionate institutions, whether unpaid or for-profit, need to be financially solvent to survive growing market pressures. In what ways has this bottom imbibe focus changed the nature of the US health care system? The establishment of health services now depends almost entirely on its profitability. The overriding view of corporate-minded politicians at federal, state and municipal levels is that government does not belong in the health care business and should divest itself of its health care assets. To save themselves the hospitals must cut costs, merge in order to realize greater economies and capture markets and in general begin to function similar to other competitive business entities. The hospital, the final holdout in the total commodification of health care, must now drastically rewrite its traditional mission statement if it is to survive. If present tendencies continue, two developments are likely t o occur.First, the hospital will become a thoroughgoing creature of the marketplace. The financial bottom line will displace the clinical base line, wherever it not already done so. Hospital mergers suppression and shrinkages are likely to accelerate. Hospital staff will continue to be replaced by machines wherever it is economically and technically feasible. The ideal patient will be one whos got lots of damages coverage, solely isnt particularly sick. Second, those without insurance coverage will receive slight medical care. As common soldier hospitals tighten admissions policies to maximize reimbursements, the poor and un ascertain will be caught in a double bind. The cash-strapped humanity system will close its clinics or restrict access, cut back on services, and be broadly less capable of providing quality care. Discussion week TwoAlthough your textbook states that ambulatory care is the predominant mode of health care delivery in the United States (p. 121), the CDCs b ailiwick Center for Health Statistics National Health Care Survey revealed a 32% increase in the number of catch means visits between 1996 and 2006. What factors do you believe contribute to the increase in emergency room visits and what is the impact on health care costs? Support your answer. What good is having health insurance if you cant mention a doctor to see you ? The mom Medical Society reported that the average wait prison term for a new patient looking for a primary care doctor ranged from 36 to 50 days, with almost half of internal medicine physicians closing their doors entirely too new patients. And when you consider that Massachusetts already has the highest concentration of doctors nationwide, wait times will likely be worse in other, less physician-abundant parts of the country, should universal coverage be enacted federally.When patients are forced to wait weeks to obtain medical care, they needs find their way into the emergency department for treatment that o rdinarily can be handled in a doctors office. According to a report from the Division of Health Care Finance and Policy, expand coverage may have contributed to the rise in emergency room visits, as newly insured residents entered the health care system and could not find a primary care doctor or get a last-minute appointment with their physician. David Morales, commissioner of the division, said several national and statewide studies have shown that expanding insurance coverage does not reduce emergency room visits. Im on record with backup health reform, and expanding coverage. I simply dont think its acceptable to have tens of millions of Americans without health insurance. But we have to be cognizant of the unintended consequences if primary care continues its disastrous decline.It will get rid of significantly more than whats included in the Patient Protection and Affordable Care meet to convince medical students to go into the field, and prevent current primary care doctors from leaving. And to those who say physician assistants and prevail practitioners are the answer, theyre not. First, theres simply not enough of them to meet the demand, and second, the lucrative cajole of specialty practice is also drawing mid-levels away from primary care. Unless drastic measures are taken soon, the emergency room will surely be the next domino to fall as more than 30 million newly insured patients are set to further strain our health system. Discussion Week ThreeGiven the increasing longevity of Americans and the costs of providing long-term care, anticipation of the costs should be a major element of every familys financial planning. Current information suggests however, that very few families or individuals give this consideration. What factors might impede this advance planning? What measures might be effective in upbringingawareness among the Americans about this important matter?

Mintzberg and Management Essay Example for Free

Mintzberg and prudence EssayThroughout the 20th century a strong focus was move on the principles behind prudence with Henri Fayols 1916 publication judicatory Industrielle et Gnrale being single of the first books aimed solely at deciphering and understanding the intricate concepts of wariness. In his book Fayol presents his classical model of perplexity from the perspective on an executive.Fayol lists and discusses fourteen principles of management which, although non-exhaustive, provides a guide on the execution of what he proposed to be the five elemental processes of management. These five primary processes consisted of planning, organizing, commanding, coordinating and controlling which advocated Fayols support of a dynamic governance of management. In response to changing contexts, otherwise new theories have been placed forward by other distinguished academia such as Henry Mintzberg (1973), John Kotter (1982) and C.P. Hales (1986) which offer more than concurre nt perspectives on the concept of management.Born in 1841 Henri Fayol had, after a three decade career as a mining practitioner, committed himself to the promotion of his theories on administration in 1916 with the publication of his book Administration Industrielle et Gnrale up until his death in 1925. Contextually influenced by the bourgeois purlieu of a post revolutionized France, Fayol advocated the notion of a flexible system of management which could be applied to more than just one pointting.In his book, Fayol devotes more conviction and focuses on the five processes of management in secern to the fourteen management principles as claimed by (Fells, M.J., 2000, p. 358). The first element, planning, is defined both to assess the future and get in provision for it (Fayol, 1949, p.43). He goes on to describe that this dynamic plan must take into account a list of factors such as resources, work-in-progress, and future trends. Organizing considers the functional components of organizations along with the personnel and discusses the ideal conditions required of them. ascendent considers the responsibility that falls on every manager.The goal of managers is to achieve maximum contribution from personnel towards the eudaimonia of the comp each through a number of factors. An example of these factors would be elimination of the unproductive, having a thorough experience of personnel and their respective binding agreements and an aim to be a role model. The third element ofmanagement is coordinating which is defined as the harmonisation of resources in their optimum proportions in order to achieve results (Fayol, 1949, p. 103).The indicators of a well coordinated organization include efficient departments which harmonize well with the rest, are well apprised of their responsibilities and also work to constantly adjusted schedules based on circumstantial demands. The last element, control, focuses on the seasonably verification of plan implementations. This element is applicable to all the other processes and its sole purpose is to identify any complications, amend any issues and prevent future recurrences.Due to their flexibility in implementation, the coefficient of correlation between the trigger of Fayols model and the sharp rise in US productivity levels as well as lively standards supports his approach to management (Fells, M.J., 2000, p. 348). Fayols approach is back up by another academic source (Hales, 1989, p. 12) which claims that Fayol grasped the essence of management through his classical formulation of the management functions.In 1973, Henry Mintzberg provided a new conceptualization intimately the roles of managers through his book The Nature of Managerial Work. Through his composition Mintzberg proposed and argued that the previously accepted role of managers which adhered to a systematic approach of planning, organizing, coordinating, leading and controlling were in fact false as through his daybook analys is, Mintzberg was able to demonstrate that the manager is not a planner in a reflective sense, and no amount of admonition in the literature will make him so.His milieu is stimulus-response. (Mintzberg, 1973, p. 182). By performing an uncrystallised observation and interview procedure over a two week period, Mintzberg concluded the activities of his study managers could be categorized into three solidifications of behaviors or roles. He conceptualized these clusters of roles as interpersonal, informational and decisions (Pearson et al, 2003, p. 696). Mintzberg also recognizes that all managers at some time exercise each of these rules but also that varied levels of managers will give different priorities to them (Mumford, 1988, p. 3).In legal injury of contemporary management, Fayol and Mintzberg have contributed greatly to the understanding regarding the concept of management. Howeverboth authors are not save from criticisms regarding their approaches. Fayols approach is widel y considered to be too theoretical whilst Mintzbergs approach has been criticized for not being theoretical enough. despite their differences in approach, fundamentally the two theories not solely share the same elements under the guise of other than labelled terms, they compliment each other in terms of validity due to the strong correlation between results regarding the behaviour of managerial positions. (Fells, M.J., 2000, p. 359) supports this judgement as the journalist goes on to state that not only are Fayols principles still relevant, they are interrelated at an elemental level with the model of Mintzberg.(Lamond, 2004, p. 350) reinforces this argument through study conducted on a large sample of male and female managers of different ages and at different managerial levels. Not only did the survey confirm that there were indeed a central set of manager functions, as placed forward by Fayol, there were also a generic set of managerial behaviours as proposed by Mintzberg.In co ncluding despite their contextual differences, Henri Fayols Administration Industrielle et Gnrale and Henry Mintzbergs The Nature of Managerial Work fundamentally share the same innate elements. This is supported by the results which derived from studies conducted by academic sources such as (Lamond, 2004) as well as the research by other academic sources (Fells, M.J. 2000), (Pearson et al, 2003), (Hales, 1989) and (Mumford, 1988). Subsequently both approaches are considered valid and have without a doubt contributed greatly to contemporary management theory.BibliographyFells, M.J. 2000 Fayol stands the test of time. Journal of Management History, vol 6, no.8, 345-360Lamond, D. 2004, A matter of style reconciling Henri and Henry. Management Decision, vol. 42, no.2 p. 330-356 Pearson, C.A.L. And Chatterjee, S.R. 2003, Managerial work roles in Asia. An empirical study of Mintzbergs role formulation in four Asiatic countries. Journal of Management Development, vol. 22, no. 8 p. 694-70 7Hales, C. 1989, Management Processes, Management Divisions of Labour and Managerial Work Towards a Synthesis. International Journal of Sociology and Social Policy, vol. 9, no. 5/6, p. 9-38Mumford, A. 1988, What Managers Really Do Management Decision, vol. 26, no. 5, p. 28-30

Why Person Centered Values Are Important Essay Example for Free

wherefore Person Centered Values Are Important EssayWe all obligate our own determine that claim developed as a result of our family and childhood experiences, and as a result of our friendships and relationships. Our set are also influenced by wad in our local community, as well as by national figures and the media. Support workers in loving precaution are expected to promote particular set. in that respect are two important points to none. First, the idea that learning disability workers are preserveing a person. It is not a question of being in charge or in control, because choice and decision-making should lie with the person, as farthest as possible. Second, it is very important that these principles are part of your everyday work. There should be vigour special about them, they should be part of day-to day life.Within a few days of offset work with commonwealth with learning disabilities, it should be clear to you that everyone you work with is an individu al, with their own particular likes, dislikes, strengths and personality. Services and support workers should al expressive styles focus on the individuals they are working with, rather than the needs of a group of people. You and your colleagues should have the hopes, dreams, interests and needs of each person you support as a top priority in your day-by-day work.Why it is important to promote rightsand valuesWhen we talk about promoting rights and values, we mean actively using those rights and values to influence everything we do seeing them as having an important role in all our work as learning disability workersencouraging their use as the standards by which we and others judge the quality of life of the people we support, and thequality of the services that support them.This is a big task. The use of values as standards is a huge challenge to services. But the idea is central to the basic principles of supporting people with learning disabilities.To demonstrate that you ha ve understood this, you should be able to discuss why it is important to work in a way that promotes these values when supporting those who have a learning disability. The following exampleshould help you to develop the skills you exit need to discuss values in relation to the lives of the people you support.Person centred values mean that people with learning disabilities should no longer be marginalised and isolated within society have the same social status as other people no longer be subject to exploitation and detestation have their opinions taken seriously have their adult status recognised have the same citizenship rights as other people.The General Social Care Council (GSCC) is the organisation set up by the government in 2001 to register and regulate all social care workers. It has produced a Code of Practice which states that social care workers should work in a certain way. You can see some of these requirements in the table on a lower floorCode of Practice for Social Care Workers requirementsProtect the rights and promote the interests of service users and carersStrive to establish and maintain the trust and confidence of service Users and carersPromote the independence of service users, while protecting them as far as possible from danger or harmRespect the rights of service users, while seeking to check out that their behaviour does not harm themselves or other people

WAN devices Essay Example for Free

WAN maneuvers EssaySwitches atomic number 18 very identical to hubs with the exception of containing the ability to read the packets received. This means that the turn of events gets the packets, reads them and only forwards them to the appropriate attached doohickey. Because switches gutter read the packets instead of just sending them on to all devices, it means they operate at the selective information link layer, layer 2. Repeaters A repeater is a unsophisticated device that boosts the prognostic so that it nookie travel much greater distances or avoid obstacles. They operate at Layer 1 of the OSI Model. Hubs A hub is simply a device that have-to doe withs parts of LANs together.They be multi demeanor devices and copy the data received from one port onto the other ports. Hubs operate at the physical layer (level 1) as they operate by using simple physical transmissions to send data from one device to the next. Hubs only use bits to send the data and cannot pictur e anything above bits on the OSI model. Bridges Bridges and Routers ar quite similar they both direct concern between two devices. A bridge will connect computer hardware together using hardware assigned MAC addresses. Bridges are a layer two device. This means that bridges cannot view the example of vane that theyre running on.Routers Routers, like hubs and switches, connect together multiple networks. Routers use headers and forwarding tables to bring on and send packets to determine the path through the networks and this means they operate at level 3, the network layer. Gateship canal Gateways are use to interface with another network that uses unalike protocols. This allows two different systems using two different protocols to work with each other. Gateways operate at all levels of the OSI model. Gateways can handle what can access the network and what cannot and helps to control the applications that require networks to run.LAN Connectivity Local landing field Network s are very easily constructed with the use of these devices. LANs are quite easily created using routers hubs, switches, bridges gateways and repeaters as well as UTP wiring. The network consists of many devices. Depending on the purpose of the network the devices attached to it will be different. A network that needs an external connexion will include a router as this makes external access possible but Local Area Networks could use hubs, switches or bridges to connect parts of the network together.Gateways are also a accident when connecting devices together that dont necessarily know how to interface with each other. Connectivity Uses Range Main Points Copper Twisted couple phone line Short to medium distance networks 100 meters. Can have problems with interference. Cheaper than newer types of technology. Main different types used for many varied uses. Created when two conductors are twisted together. More twists desirable less interference. Coaxial Cable TV, broadband and r adio Between 750ft and 1500ft dependant on cable typeUses insulation to give birth the signal with the least amount of interference. A lot of research has gone into creating the most effective systems those with space carry the signal better. Extremely cheap and easily available. Two types rigid and flexible. Fibre Optic Cable TV, broadband and radio 160km when used with amplifiers. Light is sent down an optical cable. Created in the 1980s. Replacing older systems. overmuch more reliable less chance of interference. Expensive. Wireless Ethernet Sharing a connection or resources crossways a short distance network 30 meters.Standards known as 802. 11. G and B are the most common. Requires a wireless router to project the signal to a computer or other electronic device. Satellite The internet and WWW. Worldwide signal sent across many satellites. Bandwidth of 34 Mbit/s* great power to send large amounts of information across the world. Microwave Internet, mobile phones, network s, TV and many other uses. production line of sight unless amplification is used. Transmitter and receiver need to line up. Used in many ways 802. 11g is one example of a microwave.Importance to Small Office, Medium Business and Large Company on a scale of 1 to 3. Small Office Medium Organisation Large Organisation revivify 2 2 3 Size 3 2 1 Cost 3 3 2 Connectivity 1 2 3 Selecting Equipment Choosing any type of network equipment is a very of the essence(predicate) decision. Each and every organisation and office will be unique in its requirements. cannonball along Speed is a necessity for some offices usually those that rely heavily on the network for sidereal day to day activities. The more computers that are connected the network, the more bandwidth the equipment must be dependent of providing.A single disinclined device on the network is going to slow down everything as networks are only capable of running at the speed of their slowest device so ensuring that all devices a re capable of carrying the remediate speeds. Other networks are not going to need high speeds such as those that only connect just a few computers together, or those that will only connect to the network occasionally. Size The size of it of a device is not necessarily all that important for most businesses if they have the room to reinforcement it. For a medium to large business, finding space to place your hardware is unlikely to be a major problem.Smaller businesses will usually have less space to place their hardware, particular the type of safe and secure space that is required by such important devices. Finding a device that is small enough to be stored but still fulfils other requirements is required. Cost The cost of a device is not going to be all that important to larger businesses spending a lot of specie on a useful device seems only natural. But when spending the vast majority of a networks budget on a single device, cost definitely becomes a factor.It must be the r espectable device and it must do the job its required to do but it should also be at the right cost to the business. Connectivity Connectivity is heavily dependent on the number of computers that are being connected as well as what services the network is trying to provide and how the devices are going to be connected. The device that is eventually chosen must be a combination of the most important needs of the network. Placing a value on each of these factors should suggest the device that is needed.

Research on Malaria in Moyale District Essay Example for Free

Research on Malaria in Moyale District EssayThe term Malaria originates from Medieval Italian Mala aria which mean bad air and the complaint was formerly knelled Ague or Marsh fever delinquent to its association with swamps and marshland, (Watkins, 2001). Scientific studies on Malaria do their first significant advance in 1880, when Charles Louis Alphonse Laveran a French army doctor working in the soldiers hospital of Constantine in Algeria observed malaria plasmodium parasites inside the red blood cell of mountain hold uping from Malaria.Documentation of report on discovery of origin of Malaria, unmatchable of the deadliest indispositions of humanity shows that Chimpanzees, native to equatorial Africa have been place as the original source of the parasite that likely moved from them to humans via mosquitoes. Wolfe, (2009) identified several parasites from Chimpanzee that show Malarial jumped from animal to human. Malaria is transmitted by Anopheline mosquitoes the t our and typewrite of which determine the extent of transmission in a given area. The plasmodium falciparum accounts for the majority of infections and is just ab prohibited lethal. contagious disease is affected by climate and geography and often coincides with the rainy season. In WHO/UNICEF, (2005) report malaria is one of the most devastating world(prenominal) public health problems with more than one million final stages and approximately 300-500 million cases of malaria annually. WHO, (2010) report, Malaria is by far the worlds worse tropical parasitic disease, and kills more masses than any some other communicable disease. Several studies observed that malaria kills more than 3,000 children daily and is the single most important factor for deathrate among children low the age of louvre.Additionally, an estimated 25 million pregnant women are at luck of malaria. Malaria is endemic in a total of 101 countries and territories 45 countries in WHOs African region, 21 in W HOs American region, 4 in WHOs European region, 14 in WHOs Eastern Mediterrarian Region, 8 In WHOs South East Asia region, and 9 in WHOs Western Pacific region, (report from global health council on impact of infectious diseases. ) WHO, (2007) report has shown that malaria has reached epidemic proportions in many regions of the world and continues to spreading unchecked.In many regions of developing countries malaria exacts an enormous toll in lives, medical costs, and in age of poke lost. According to Roll-Back Malaria (RBM), over 40 per cent of the originations children live in malaria-endemic countries and 107 countries and territories are at risk of malaria transmission. Malaria buzz offs 24 percent of under- 5 deaths in Equatorial Guinea (UNICEF 2008). Malaria is preventable, if adequate resources are invested in prevention. well-nigh 98 percent of Equatorial Guineans live in areas with endemic risk of malaria only only one percent of children under basketball team dol lar bill sleeps under insecticide-treated nets.This is far fewer than in other Countries with similar malaria risk. This suggests short-staffed efforts to prevent malaria that would contribute to the realization of the right to health of both children and adults. Children under the age of v, pregnant women, and mess living with HIV and AIDS are at loftyest risk for developing clinical malaria. More than 80 per cent of these cases occur in sub-Saharan Africa. WHO/RBM, (2004). Malaria is a primary cause of poverty, putting additional burdens on health systems and costing Africa an estimated 12 billion USDs in lost production both year.The spread of the disease is fuelled by several factors climate change, increasing population mobility, more frequent international transport, emergence of multi drug-resistant strains, and military and economic deterioration. Abuja summit in Nigeria in the year 2000, 44 African leaders reaffirmed their lading to roll back malaria and set interim t arget for Africa. They challenged other world leaders to join them in recognizing the importance of tackling malaria as a disease of poverty.Following the Abuja summit, Africa Malaria Day was declared as a day to celebrate on malaria and a subsequent UN resolution declared 2001-2010. Roll Back Malaria, particularly in Africa, giving prominence to Malaria in United Nations Millennium Development Goals. The Africa Malaria report, released in the year 2003/capital of Kenya/Geneva/New York by the World Health Organization (WHO 2005), and the United Nations Childrens Fund (UNICEF), utter the death toll from malaria remains outrageously high-with a child dying in every 30 seconds.The report gives an African situation for the struggle against the diseases and highlights the urgent film to make effective anti-malarial treatment for sale to most at risk. The roll back Malaria chess openings has made considerable progress since it was launched in 1998, but we need to make up to combat a devastating disease which is holding back the development of many African countries, states Dr Gro Harlem Brundtland, Director-General of WHO. Nationally Malaria has been a serious public health problem in most Districts of Kenya and the leading cause of morbidity and mortality rate in Kenya.With more than 70% of the Kenyas population living in areas where malaria is transmitted, Malaria is trusty for approximately 30% of out-patient visits (requiring more than eight million out-patient treatments each year), and 19% of all hospital admissions. At least 14,000 children are hospitalized annually for malaria, and there are an estimated 34,000 deaths among children under-five each year. Annually, an estimated six thousand pregnant women suffer from malaria-associated anemia, and four thousand babies are born with low birth weight as a egress of maternal anemia, report from government health facility in 2007.Economically, it is estimated that 170 million working days are lost each y ear because of malaria illness. Culture and scummy access to health facilities lead to increase in cases of malaria. The main thing peculiar with children under 5 years is that many cannot sleep under net due to incapability of their parent especially in rural areas, because of the few wages they scarce get from their casual work. Most children again play outside in the grasses or near waste pipe where mosquitos breeds thus are exposed to mosquito bites.In local situation Malaria is the highest causes death of many people in the region of Moyale and districts of North Eastern province bordering Moyale district from east. Malaria claims the life of 1,500 in the year 1998 and out of that 45 death in Wajir district (Daily Nation, Thursday, February 1998). Sololo Mission Hospital reported the admission of 67 people. come to the fore of 67people, 25 children of less than five years were reported cases of malaria (SMH/1999). 1. 2 problem articulation/ statement Malaria is Worlds most important parasite infectious disease. over 2 billion people are at risk between 300 and 500 million episodes and over 1 million deaths annually, WHO, (2005). Over 90% of malaria burden are in sub-Saharan Africa. Malaria is one of the planets deadliest diseases and one of the leading causes of sickness and death in the developing world. Documentation also show that Malaria affect child cognitive, physical development and leads to poor school attendance. Malaria also leads to malnutrition and anemic condition in children. More so it also affects adults ability to make a living and care for their families.At country level malaria affects trade, tourism and unlike direct investment and there is significant correlation between malaria and poverty. An average GDP in malarias countries is five times lower than in non-malarias countries 1. 3 Objectives of the study To establish factors that lead to high prevalence of Malaria in children under five years in Obbu Division, Moyale District. 1. 4 Specific objectives 1. To determine socio-demographic factors impart to Malaria prevalence among the under five children in Obbu division. 2. To establish the level of knowledge on Malaria, among caregivers of children under five in Obbu Division. . 5 Research questions 1. What are the main factors contributing to high prevalence of Malaria among the under five children in Obbu division? 2. What is the knowledge level of care givers of children under five years about the risk factors of late treatment and prevention of Malaria? 3. To what extent the level of knowledge on Malaria, among caregivers of children under five in Obbu Division? 1. 6. Hypothesis/assumption There were no factors that contribute to prevalence of malaria in children less than five years in Obbu Division of Solol District 1. 7 Justification of the study.Malaria outbreak in mid July 2012, number of cases diagnosed were 82, and 8 out of 10 reported death were children under five (Malaria/SMH/ 20012/3). The p revalence was precipitated by illiteracy, migration life-style of pastoralists community and uncontrolled border intermingling and refugees from neighboring countries like Ethiopia and Somali as revealed by the study of Diseases extravasation Management Unit-DOMU (2002). Socio demographic factors and knowledge about the diseases control and prevention attracted a lot of concern that call for research in these factors.Obbu division has few documentation of the study, so this will be helpful to academia as it will be used as document of references for a researcher in the akin area of study. The government or other stakeholders will benefit from the findings and may take intervention measures for exercise the Ministry of public health to educate people on the better prevention methods. The findings of the study will be used by people of the study area to plan for the prevention of the malaria, since it is preventable at every household. 1. 8 Scope of the studyTo investigate main f actors contributing to high prevalence of Malaria among children less than five years of age in Obbu division of Moyale district. . 1. 9 Limitations 1. Data collection during interview was difficult due to migration of the population but the settlement around the centre of each four location was targeted. 2. Cost of getting trained research assistant was challenging. 3. The study was limited to factors contributing to prevalence of malaria in children less than five years of age. 2. 0 CHAPTER TWO LITERATURE REVIEW 2. 1. 0 Origin of malaria.The history of malaria replete with a number of theories about its aetiology, the earliest theory was the Miasmatic. This theory postulated that swamp air contained chemicals which had been freed from rotting wood. This air was what was amenable for causing malaria (Ransford 1983). It was because of this theory that double storey buildings were preferred during the early days of the colonial period as it was believed that miasma did not rise abo ve ground level (Ransford 1983) and that the miasma was thought to spread horizontally (King and King 1992).Ransford and Friedson claim that Africans were the ones who first recognized the link between mosquitoes and malaria (Ransford 1983 Friedson 1996) and in the West it was only cognize later through the pioneering works of Patrick Mason, Ronald Ross, Grassi and others around the 1890s. 2. 1. 1 Prevalence of Malaria. There are 300-500 million clinical cases of Malaria each year resulting in 1. 5 to 2. 7 million deaths (WHO, 2005). Global viral forecasting initiative and standard university, made the discovery published in the Aug. 2009 proceedings of the National academy of sciences Wolfe, (2009). Malaria in most countries of Western Pacific and Regional Organizations has significantly declined in the period 1992 to 2000. There is widespread consensus that the change to Artemisinin found Combination (ACT) in Vietnam was a significant factor in the 98% drop in malaria mortality between 1992 and 2002. The geographical area affected by malaria has shrunk considerably over the past 50 years, but control is becoming more difficult and gains are being eroded.Increased risk of the disease is conjugated with changes in land use linked to activities like road building, mining, logging and Agricultural and irrigation projects, particularly in frontier areas like the rain forests. Other causes of its spread include global climatic change, disintegration of health services, armed conflicts and mass movements of refugees. According to citation from the August 97 issue of the American magazine the Atlantic Monthly entitled Resurgence of a Deadly Disease by Ellen Rippel Shell.

Message Cautious Listening Essay Example for Free

Message Cautious Listening EssayListening can do in1. One-on-one communication or face-to-face conversations 2. a small separate 3. large groupLevels of attentiveness1. Nonlistener. This individual is preoccupied with personal thoughts unrelated to the verbalizers message. 2. Passive listener. This person hears the speakers words without really understanding them. This incomplete absorption means the listener lacks a limpid view of the entire message. 3. Semi-active listener. The listener attempts to get what the speaker says but still doesnt understand the radical intent. 4. Active listener. This person is more effective. The listener pays close attention to the words and their context.HEARING VS. LISTENING consultation is a physical process earreach is a mental one. Listening involves comprehending and retaining what is heard.The auditory sense processThe listening process consists of 4 elements 1. Hearing. It is a physiological process. When we hear, the auditory nerve s are stimulated by perish waves. 2. Filtering. It is the elimination of unwanted stimuli. Filtering allows the listener to focus on stimuli that are of special interest. 3. Interpreting. The listeners heed assigns meaning to the stimuli. 4. Recalling. It involves remembering at a later time the information that was interpreted earlier.Guidelines for effective listening1. Concentrate on the message 2. Determine the purpose of the message Cautious listening Skimming scan 3. Keep an open mind 4. Use feedback 5. Minimize note taking. 6. Analyze the total message 7. Do not talk or interruptBarriers to listeningA listening barrier is anything that interferes with the listening process. 1. physical distractions 2. Mental distractions 3. Health concerns 4. Nonverbal distractions 5. Inappropriate timing6. Ineffective speech characteristics

Oil and Gas Accounting Essay Example for Free

Oil and ball up story EssayIf operation is conducted to a lower place Lease or concession agreement, it is unlikely that the slim would contain render that would permit personify convalescence of these cost If the operation is conducted under a psc or risk advantage agreement, the contractor may be permitted to recover GG cogitate expenditures incurred after authorise acquisition and possibly GG be incurred before license acquisition Support equipment and facilitiesCost of acquiring support equipment and facilities should be with child(p)ized Any related depreciation or operating be become an exploration, discipline or production cost, as appropriate. EntriesDb GG write down depreciation Cr Accumulated DepreciationDb GG spending-operating be Cr fundsReprocessing seismalHow to account for cost of re-evaluation or reprocessing of the data? If the reprocessing relates to the search for crude then it should be accounted for according to SE provisions regarding pr ospecting and non bore exploration be. If the aspiration is to determine how best to develop the reserves in the demesne, then they should be capitalized as development cost. License acquisition costcost of evaluating business environment, pinch bounty, negotiating, etc should be capitalized inlet Db In material assets- unverified station Cr CashDevelopment and production rewardesIf the compensatement is actually a deferred signing bonus, the appropriate accounting treatment is to capitalize the development bonus as a license acquisition cost. Accrue once the operations argon appargonntly proceeding to the development phase. Entries To record signature bonus Db Intangible Assets un turn up spot Cr Cash To transfer unproved status costs to proved repayable to commercial overtakey Db Proved station Cr unproved propertyTo record accrual of production bonus Proved property Cr production bonus payable To record payment of production bonus Db Production bonus payable Cr C ash Internal costs relating to acquisitionCan allocate capitalized costs to individual licenses acquired, on an land atomic number 18a primer coat or an a potential licenses basis cost of carrying and retaining unproved propertiesCosts relating to maintaining unproved properties be charged to cost as incurred Ex delay rentals paid on read mineral properties until contract work is commenced, property tax revenuees, accounting costs, legal costs Impairment of unproved propertyImpairment has occurred if in that respect is some indication that the capitalized cost of an unproved property is greater than the future(a) day economic benefits expected to be derived from the property. Under SE, loss should be realized. Negative GG data and dry out welters would typically suggest that part of the propertys historical cost has expired and impairment should be recognized Db Impairment expense Cr valuation reserve for impairmentFASB permits impairment of independently insignificant p roperties on a group basis. feed the impairment contribution to the total cost of the group of each insignificant unproved properties. This determines the desired relief in the allowance for impairment account. Next the difference between the current balance and the desired balance is recognized as impairment expense. Entry Impairment Expense Cr whollyowance for impairment, group basis Abandonment of unproved propertyFull abandonment When an individually significant license bea is chuck out, its take in capitalized acquisition costs should be charged to surrender and abandonment expense Ex Db present and abandonment expense (equal to acquisition cost) Db Allowance for impairment (balance) Cr unproved property uncomplete Abandonment or RelinquishmentsIf the partial abandonment reflects a diminishment in the compeverys assessment of the future economic benefit of the property, then the entireproperty should be assessed for additional impairment. Unproved property miscellan yAn unproved property should be reclassified to a proved property status if and when commercial reserves are discovered on the property. Ex Db Tangible Assets- proved property (acquisition costs) Db Impairment Allowance (balance) Cr In tangible assets- unproved property Sales of unproved propertyIf the property was individually significant, a gain or loss should be recognized on the sale. Ex Db Cash (sale price) Db allowance for impairment (balance) Db/Cr(gain or loss) Cr unproved property If the property was individually insignificant, a gain should be recognized only if the selling price exceeds the original cost of the property. redness recognition is not allowed. CHAPTER 5 story for Exploratory boring and judgement CostsUnder SE, usual nondrilling wildcat costs are to be charged to expense as incurred beta drilling image costs are initially capitalized. Exploratory Well- surface(p) drilled to find and produce vegetable oil or gas in an unproved area to find a new infor mant in a an opposite reservoir or to extend a known reservoir. Stratigraphic test well- drilling effort to halt information pertaining to a specific geological condition. Exploratory pillowcase if drilled in a proved area, development type if drilled in a proved area. geographic expedition well- well drilled to discover whether oil or gas exists in a previously unproved geological structure Appraisal well- well drill to determine the size, characteristics, and commercial potential of a reservoir by digging an exploratory well. Classifying Drilling costsSeparate intangible drilling costs (IDC) from equipment costs. IDC deducted in yr incurred for US tax law. Equipment costs may be depreciated over 7-10 years. Besides tax purposes, distinction has no significance Tar shake uped prudenceWhen evaluating after drilling if commercial reserves have been discovered, the drilling in progress account balances are transferred to another type ofasset account that will be subject to depre ciation The first happy exploratory wells cost will be reclassified from an unproved to a proved property account If well is un lucky, plug and abandon messiness and charges these costs to dry hole expense, net any equipment salvaged from well. If the license area is also relinquished, the net carrying value must be written off. Capitalized GGSE- GG costs are to be charged to expense as incurred. Current methods may capitalize 3D and 4D seismic methods utilize to determine drill sites. Time Limit on exploration and evaluation or appraisal costsIn order for cost to be capitalized in SE, there must be identifiable future benefit. IF an exploratory wwell has found oil reserves in an area requiring major capital expenditure to be classified as proved. In this case, the cost of drilling the exploratory well shall continue to be carried as an asset as long as 1. The well has found a sufficient quantity of reserves to justify its completion and 2. Drilling of the additional well is unde r way or planned for the climb future All other wells, sshall not be carried as an asset for much than one year following completion of drilling Post-balance Sheet PeriodGAAP provisions that relate to information more or less conditions that existed at the balance sheet date or that became known after the end of the stoppage exactly before the financial statements are issued. If well is determined dry, capitalized costs are written off to dry hole expense If commercial reserves are found, the capitalized drilling costs are transferred to the wells and equipment accounts All the capitalized costs of an exploratory well are typically reclassified as dry hole expense or as wells and related equipment Cost approval, budget and monitoringAFE- Authorization for expenditureCHAPTER 6Drilling And Development Costs- US SEDevelopment costs- costs incurred to obtain access to proved reserves and to abide facilities for extracting, treating, gathering and storing the oil and gas. More speci fically, development costs, including depreciation and applicable operating costs of support equipment and facilities and other costs incurred to Gain access to and prepare well locations for drilling, including surveying, draining, road building, etc Drill and equip developmental wells, including costs of platforms Acquire, construct and install production facilities such as lease flow lines, separators, etc Provide improved recovery systemsDevelopment well- well drilled within the proved area of an oil or gas reservoir to the depth of a stratigraphic horizon known to be productive Service well- completed for the purpose of livelihood production in an existing field. Development type stratigraphic well- stratigraphic test well drilled in a proved area capitalization of Development-Related GG Exploration CostsRequires capitalization of GG in development activities. Unless it is performed on a development land area but to an unknown structure- expensed. If 3d seismic is beingness used to meditate the reservoir and perhaps where addition development wells should be drilled, theoretically the cost should be capitalized to the field as development cost. OverheadAs a general rule, all GA is expensed, however where the familiarity has a defined method for allocation is permitted to capitalize these costs as part of development capitalization of Depreciation of Equip and FacilitiesDepending on nature, costs can be expensed or capitalizedCapitalization of Financing CostsCapitalization of Interest requires that a portion of involution costs incurred during the construction phase of assets should be capitalized as a part of the cost of the self-constructed asset. Interest capitalization only applies to qualifying assets 1. Assets that are constructed or other than produced for an enterprises own use 2. Assets intended for sale or lease that are constructed or otherwise produced as discrete projects (ships or real estate developments) Amount to interest to capita lize- the portion ofinterest costs incurred during the consummation when the asset is being constructed that could have been avoided if the spending on the asset had not been made. Capitalization period shall begin when 3 conditions are met Expenditures for asset have been madeActivities that are necessary to get the asset ready for its intended use are in progress Interest cost is being incurredOnce production begins- depreciate capitalized costsSole Risk or Carried InterestsIf an asset requires a period of time in which to carry out the activities necessary to bring it to that condition and location, the interest cost incurred during that period as a result of expenditures for the asset is a part of the historical cost of acquiring the asset. CHAPTER 9Production CostsCosts of labor to operate the wells and related equipment and facilities Repairs and maintenanceMaterials, supplies, and fuel consumed and go utilized in operating the wells and related equipment and facilities Prop erty taxes and insurance applicable to proved properties and wells and related equipment and facilities Severance taxesDepreciation, depletion and amortizationAccounting for Production CostsAll costs relating to production activities, including workover costs incurred solely to maintain or increase levels of production from an existing completion interval, shall be charged to expense as incurred. An expenditure that enhances original performance of the well should be capitalized Materials and supplies- capitalize if used in drilling or development. If used in repair or maintenance, they should be expensed. Recompletions- typically involve entering an existing well and deepening or plugging back in order to achieve production in a new formation or a zone in an existing formation. In a soon or previously producing formation or zone should be treated as an expense since the purpose is to restoreproduction without an increase in commercial reserves If the objective is to develop reserv es in a new formation or find new reserves, the activity would be new drilling. (drilling costs could be exploratory or development rather than production) Costs should then be capitalized or expensed depending on SE or FC and on outcome of drilling Taxes (severance or production) should be expensed as production costs Crude Oil Production1 Barrel = 42 gallons of oil at 60 degrees FAPI gravity (measure of density) of oil = the higher, the lighter the oil All crude contains BSW- basic sediments and waterDisposition in a flash sales, direct supply, indirect supply, exchanges, fraccers, or oil used in operations Gas measurement standard in mcf is affected by temperature., pressure, compressibility, gravity etc Standard pressure is 14.73 pounds per square inch at 60 degrees Fahrenheit Pre AcquisitionAcquisitionExploratoryDevelopmentProductionList the four Oil Gas Agreements used on a worldwide basis and describe each one.1. US Domestic lease agreement- an oil and gas lease grants to t he oil and gas company the right and obligation to operate a property. This includes the right to explore for, develop and produce oil and gas from the property and also obligates the company to pay all costs. (Company is a working interest owner). All costs, all risk. Payment of a signature bonus to mineral rights owner or a royalty.2. Concession agreement- encountered in operations outside the united states where the mineral rights owner is the local administration. Sometimes the governing body is involved with a joint working interest. Payment of a bonus by the oil company to the government at the time the contract is signed. Payment of a royalty to the government. Responsible for paying all of the costs incurred in developing.3. Risk service agreement- oil companies erform workovers aimed at restoring or stimulating production including application of current technology to currently producing fields. Bonus to national government at contract signing. Government retains ownershi p of reserve. Oil company incurs all costs and risks. Operating and capital costs incurred are recovered through payment of operating and capital fees. Government may move inoperations as a working interest owner.4. Production Sharing contracts- companies obtain the rights from the government to explore for, develop and produce oil and gas. Company pays bonus to national government at contract date. Pays royalties to government. Government maintains ownership of reserves. Companies incur all risk and costs. Company required to spend a predetermined amount of money, which is recoverable from future production. 2.) Describe the life cycle (Phases) of an Oil Gas Project. Include the Accounting Treatment (ie. Successful Efforts or Full Cost Pool) for each phase. 1. Pre-license prospecting- geological evaluation of relatively elephantine areas before acquisition of petroleum rights. Analyzing GG data.Successful Efforts (SE) MethodThe Financial Accounting Standards Board (FASB) has is sued FASB Statement zero(prenominal) 19 dealing with the successful efforts method. Under the SE method, costs incurred in searching for, acquiring, and developing oil and gas reserves are capitalized if they directly result in producing reserves. Costs which are credited(predicate) to activities that do not result in finding, acquiring, or developing specific reserves are charged to expense. The cost center for the SE method is a lease, field, or reservoir. The various types of costs are treated under the SE method as follows1. Acquisition Costs They are capitalized to unproven property until proved reserves are found or until the property is abandoned or impaired (a partial abandonment). If adequate reserves are discovered, the property is reclassified from unproven property to proven property. For tax purposes, acquisition costs are handled the same(p) way except the cost cannot be partially written off as an impairment expense. The property must be abandoned before any cost ma y be written off.2. Exploration Costs They are recorded in two different ways, depending upon the type of costs incurred.a. Nondrilling Costs Examples of these type of costs are geological and geophysical (G G) costs, costs of carrying and retaining undeveloped properties, and dry hole and bottom hole contributions. These types of costsare expensed as they are incurred. For tax purposes, nondrilling costs are capitalized to the applicable property.b. Drilling Costs They are treated differently depending on whether the well drilled is classified as an exploratory well or a developmental well. An exploratory well is a well drilled in an unproven area. A developmental well is a well drilled to produce from a proven reservoir.1) If an exploratory well is a dry hole, the costs incurred in drilling the well are expensed. If the exploratory well is successful, the costs incurred in drilling the well are capitalized to wells and related equipment and facilities.2) The costs incurred in dri lling developmental wells are capitalized to related equipment and facilities even if a dry hole is drilled.The costs associated with tangible well equipment and facilities are capitalized, regardless of the type of well drilled. For tax purposes, certain costs associated with such equipment are eligible for treatment as deductible IDC. Tax depreciation methods usually allow for a more accelerated rate of depreciation than support or financial depreciation. Also, book depreciation will be computed on 1-10the developmental dry holes and IDC which are capitalized for book purposes but expensed for tax purposes. Therefore, an M-1 adjustment will be required on the difference between the amount of book and tax depreciation.3. Production Costs These costs are expensed as incurred, which is the same treatment used for tax purposes. It should be noted, however, that legion(predicate) taxpayers erroneously expense overhead attributable to either acquisition or exploration activities as pr oduction costs. Overhead attributable to acquisition and exploration costs must be capitalized. 4. Depletion This usually requires an M-1 adjustment. Although the cost depletion formula is the same for book and tax purposes, the amount for the basis used in the computation of cost depletion will vary due to the difference in capitalization. In addition, many taxpayers will be allowed to use a largerpercentage depletion deductionFull Cost MethodUnder the FC method, all costs incurred in exploring, acquiring, and developing oil and gas reserves in a cost center are capitalized. Geological and geophysical (G G) studies, successful and washed-up, are capitalized for book and financial purposes. For tax purposes, successful G G costs are capitalized and unsuccessful G G costs are expensed. An M-1 adjustment is required for the amount of unsuccessful G G costs expensed. Delay rental costs are capitalized for book and financial purposes.Exploratory dry hole costs are capitalized for b ook and financial purposes. For tax purposes, all dry hole costs (exploratory or developmental) are capitalized unless the taxpayer elects to expense them. Since most taxpayers expense these costs for tax purposes, an M-1 adjustment is required. Impaired or abandoned property costs remain capitalized in the cost center for book and financial purposes. For tax purposes, no deduction is allowed unless a property is totally worthless. An M-1 adjustment is required only when an abandonment is claimed for tax purposes. full general and administrative costs which are not associated with acquisition, exploration, and development activities are expensed. However, overhead that can be associated with acquisition, exploration, and development activities is capitalized. The costs are handled the same way for tax purposes. Depletion usually will require an M-1 adjustment. In many instances, taxpayers may be able to claim a larger percentage depletion deduction in lieu of cost depletion. Even wh ere cost depletion is claimed for book and financial purposes because of the different capitalization rules, the amount of cost depletion permissible will vary.