Crisis Prevention and Intervention in Healthcare Essay - 1

Crisis Prevention and Intervention in Healthcare - Essay Example   The healthcare administration together with the employees engages in a safety plan. The plan involves appointing teams of healthcare workers, employers, committees and representatives of the safety plans. The healthcare professionals who are experts in crisis management should be involved. The representation should be fair in terms of department and shifts. Tasks should be allocated to the different stakeholders who may include: employer’s representative, healthcare professionals, security representatives, and administrators. Healthcare professionals able to deal with head injury, substance abuse, psychiatry, and dementia should be advised to assist in case there is the need. A working structure and applicable policies can be designed. The policies should represent diverse needs of the departments and provide procedures to be used in case of crisis. The safety plan should take into consideration the physical, psychological and emotional safety and health of the healthcare professionals. A balance between the safety and health needs of the healthcare professional, patient or visitor should be recommended. Representatives, experts, committees, and teams have given tasks or responsibility should inquire and understand their responsibility. After getting understanding, they can be authorized and be given resources that will enable them to provide administration and support. Representatives, experts, committees, and teams should demonstrate accountability. In the case of assault and crisis, the involved parties can be given counseling and treatment. Those who have undergone assault can share their experience. All the stakeholders can give their support in the enactment of the recommended policies. The healthcare professionals ought to be committed to comply with the policies and give feedback.  

Swaggie Essay Example for Free

Swaggie Essay Which Italian city-state dominated the renaissance until the 15th century? Florence 2. A major difference between Italian and Northern Renaissance was that the Italian renaissance was more secular. 3. The characteristics of Italian Renaissance art are curvilinear rhythms, rich color, and detail. 4. Upper class women during the Italian Renaissance declined in status. 5. A major difference between European society in the Renaissance compared to society in the later middle ages was that the renaissance society experienced a sense of self separate and greater than their predecessors 6. Identify characteristics of the 16th century work of art, Toledo, by El Greco: showed a rejection of Renaissance ideals 7. Who was Niccolo Machiavelli and how did he believe a ruler should act? He was a civil servant of the Florentine republic and believed a ruler should be efficient in maintaining and gaining power and to not be limited my moral principles 8. An important characteristic of â€Å"new monarchs† of the late 15th and 16th centuries was their strong sense of royal authority and national purpose. 9. How does Thomas More in Utopia describe the conditions of 16th century England? Flawed social institutions/greed were responsible for human corruption 10. In the period 1450 to 1550—how would you explain the major differences between society in Renaissance Italy and the societies of France and England? France and England were more religious and the Renaissance was a development of broad social reform based on Christian ideals. Identify the following 16th century Catholic figures: [only need to know that Teresa of Avila promoted emotionalism and a personal relationship with God] 2. The ideas of Martin Luther and John Calvin were similar that: they maintained the sacraments of communion and baptism. 3. The art entitled the Passional of Christ and Antichrist reflect: the Lutheran movement rejected corrupt practices of the Roman Catholic church 4. The Council of Trent (1545-1563) is significant because it ended pluralism and absenteeism, raised the standards of the clergy, and reaffirmed Catholic practices. 5. What European ruler posed the biggest obstacle to the spread of Protestantism in the 16th century? Charles V 6. Ignatius Loyola: created Society of Jesus and helped convert much of Europe back to Catholicism 7. Discuss the doctrine of the Anglican Church under Henry VIII: the king is the head of the church, was a permanent break with Rome, dissolved English monasteries for their wealth, and was between Catholicism and Protestantism 8. Identify the results of the Treaty of Westphalia: ended conflict over religious faiths and recognized the sovereignty of German princes CHAPTER 15: EXPLORATION 1. The first European explorer to find an all-water route to India by rounding the southern tip of Africa was Vasco de Gama. 2. Given information about each of these explorers, look at those who may have been opposed to the cruel treatment of American Indians in the 16th century New World: a) Francisco pizarro- conquered Incans, and landed in Peru b) Christopher Columbus- discovered Caribbean, cruel to the natives c) Bartolome de Las Casas- Spanish missionary, wanted to end Indian slavery, started black slavery d) Tomas de Torquemada- headed Spanish Inquisition e) Philip II- not an explorer, funded the voyages  21. Identify technological innovations and advancements used in navigation during the 16th century: ship cannon, astrolabe, caravel, magnetic compass 22. What country was the first to introduce African slavery to the New World? Portugal 23. Identify some immediate causes of the Thirty Years’ War. Defenestration of Prague [act of throwing someone out a window] 24. Explain the impact of the commercial revolution had on Western European Society: more developed towns, powerful nation-states, age of competition for overseas colonies, inflation, bourgeoisie influence increased, and increase in standard of living 25. Explain the role the Dutch Republic played in trade and finance during the first half of the 17th century: started taking control of Portuguese and Spanish holdings in the New World, controlling overseas trade, and one of the largest powers in trade 26. Explain the role that Henry IV of France played in politics: ended France’s civil war and used practical compromises to solve political issues [sacrificed religion for political necessity Identify causes of the English civil war: personality of King Charles I, decline of power of the English monarchy, broadening the ship tax, clashes with Scots, and a response to threats made against Parliament 28. Explain the political theories of Jacques-Benign Bossuet: strongly believed in the divine right of kings and political absolutism 29. Identify the results of the glorious Revolution in England: bill of rights including religious freedom for Catholics, sole power of Parliament [on test: did not reject mercantilism] 30. Explain the important consequences of the Treaty of Utrecht (1713): set the limits where one power could expand and completed the decline of Spain 31. Explain the major difference between the societies of eastern and western Europe during the 17th and 18th centuries: the extent of control the nobility had over the peasantry (Eastern Europe’s peasants suffered a downward shift in rights compared to Western Europe’s peasants gaining rights). Identify and explain the role the Fredrick William the â€Å"Great Elector† had in the 1640s to 1680s: duke of Prussia—promoted trade and domestic reforms that helped turn Prussia into a European power 33, Explain some of the accomplishments of Peter the Great: a ruler that brought many Western influences to modernize Russia, increase serfdom, and developed the Baltic region of Russia 34. How did the Ottoman Empire maintain control of southeastern Europe in the 17th and 18th centuries? Forced Christian children into the military [conscription] 35. Identify some of Catherine the Great’s achievements: defeated the Ottoman Turks, gained land in Poland, abolished torture, established religious toleration, education for girls, and established the Legislative commission. 36. What was King Louis XIV’s Edict of Fontainebleau? What did it replace? Revoked the edict of Nantes and replaced the Peace of Augsburg 37. The key to economic prosperity of the Dutch Republic in the early 16th century was: religious toleration and cosmopolitan culture CHAPTER 18: ENLIGHTENMENT 38. Explain who Voltaire is and his role in politics. French enlightenment writer that promoted civil liberties such as religious toleration and was a great philosopher 39. Explain who Cardinal Richelieu is and his role in politics: reshuffled the royal council, divided France into 32 districts, executed and controlled aristocrats 40. Explain what deism is: a belief based on a more secular view of the universe 41. Isaac Newton’s Principia (1687) was very important in science because it demonstrated how the world worked though explainable, natural forces 42. Francis bacon is also an important person during the Scientific Revolution because he started the scientific method and thought to reject everything unless you could prove it 43. Vesalius is also an important person during the scientific revolution because he founded modern anatomy and wrote the most influential book on human anatomy. 44. Explain the Catholic Church’s response to Copernicus’s heliocentric theory:   the church responded slowly but generally did not support it as it was contradictory to the previous beliefs 45. Explain the Catholic Church’s response to Galileo: the Church tried him for heresy, forced him to recant, and spend the rest of his life in house arrest 46. Jean-Jacques Rousseau and his political (government) beliefs: the ruler is determined by the general will of the people (which may not be the majority) and must serve it or the people will rebel 47. Identify the â€Å"Enlightened Rulers† and the countries they ruled: Fredrick the Great- Prussia; Catherine the Great- Russia; Joseph II and Maria Theresa- Austria 48. What was the persistent foreign policy that threatened the Austrian Hapsburgs between 1525 and 1700? Turkish advances into Eastern and Central Europe CHAPTER 19: EXPANSION OF EUROPE 49. Explain some of the consequences of the agricultural revolution in the 18th century: rotation of crops 50. Explain Adam Smith’s political and economic viewpoints: he was critical of mercantilism and the government’s role in economics; he wanted a free market economy [laizee faire economics] and wanted a system of natural liberty CHAPTER 20: CHANGING LIFE OF THE PEOPLE What disease were Lady Mary Wortley Montagu and Edward Jenner able to control? Small pox 52. During the 18th century, how were children treated, or reared? [On test: middle class families became more child centered and nurturing] CHAPTER 21: FRENCH REVOLUTION AND NAPOLEON 53. Napoleon’s acceptance of the Concordat of 1801 resulted in: improved relations between the French Government and Roman Catholic Church 54. What social group was able to maintain most of its gains during the French Revolution and Napoleonic era? The peasantry 55. Explain the Tennis Court Oath. Who was involved, who was this about, and the end result. The 3 French estates were in a deadlock over a National Assembly; the 3rd estate broke off and created their own National Assembly, vowing to not disband their National Assembly until a constitution was created 56. Explain the Continental System under Napoleon Bonaparte: was meant to exclude British goods in trade but was not successful 57. Explain what French society was prior to the French Revolution: the bourgeoisie had financial wealth and power, but few legal rights because they were excluded from the other classes 58. Explain how the English Civil War and the French Revolution were similar: after the revolts, the ruling classes in power previous to the revolt returned to power afterwards 59. The most radical phase of the French Revolution occurred during the National Convention 60. What was Olympe de Gouges role during the French Revolution? Worked with women during the revolution—spokesperson for women’s rights CHAPTER 22: THE INDUSTRIAL REVOLUTION 61. What were the conditions that allowed England to industrialize? Expanding Atlantic economy, strong position in Latin America, colonization in the Americas, involvement in slave trade 62. The following inventions were necessary for the development of the industrial Revolution.

Death of a Salesman :: essays research papers

In â€Å"Death of a salesman,â€Å" Willy Loman’s values are very much skewed. He is focused on ideals that are dedicated to success in a world which has no room for non-achievers. Willy‘s life was built of false dreams and hopes. His main values in life are money and being well liked. These beliefs are expressed throughout the entire story. He says â€Å"Be liked and you will never want.† Willy also complains that Biff ‘†¦has yet to make thirty-five dollars a week!’   Ã‚  Ã‚  Ã‚  Ã‚  The importance of being well-liked, physically attractive, and being a good athlete are the qualities which are often stressed by Willy Loman. He builds his whole life around this idea and teaches it to his children. He is convinced that Happy will become store manager, when Happy is just a loser. Willy constantly tells himself all of the great things that Biff has done, extremely inflating Biff’s image. Willy still refuses to face reality when Biff states that he never worked as a salesman for Oliver. Willy replies, â€Å"But you were practically.† By the time Biff is grown, it is almost too late to realize that good looks and athletic talent does not ensure respect and financial success. Biff knows this and says to his father, â€Å"We’ve been walking in a dream for fifteen years†¦Ã¢â‚¬ ¦.I never got anywhere because you blew me so full of hot air.† Biff realizes that he has been blinded by false values.   Ã‚  Ã‚  Ã‚  Ã‚  Willy’s dream is to become like Dave Singleman. He was so impressed that Singleman was so well-liked, that buyers and salesman from all over came to his funeral. Willy’s need to be admired is so important that he lies about his own reputation and success. To prove to himself that he is well-liked, Willy cheats on his wife.   Ã‚  Ã‚  Ã‚  Ã‚  Moral values are not taught to Loman’s boys. When Biff steals the foot ball, Willy says that the coach would be proud that Biff wanted to practice. Also, when Biff told his father that Bernard gave him answers to his test, Willy had no problem with it.

ESL Admissions Essay - Keen to Study Engineering :: College Admissions Essays

Keen to Study Engineering    I am keen to study Engineering because I find it fascinating and from an early age I have enjoyed solving mathematical and physical problems: I feel higher education would enable me to develop these skills further. This subject not only allows me to investigate new technologies but it also gives me the opportunity to develop and focus on one of my genuine interests.    My interests have been heightened by the work experience that I undertook at the Metropolitan Police (Operations and Technical Support Unit). There, I experimented with electrical circuits of products, ranging from small toys to security systems. The time I spent there allowed me to gain a basic knowledge of electronics as well as how the Police operated. In addition to work experience, I have attended engineering courses such as one at Surrey University, which improved my teamwork skills.    I have participated in a Young Enterprise Scheme where I learnt about leadership, realistic teamwork and financial constraints in real life business situations. My role in the production of photo frames for a major fair allowed me to gain a credit in the examination. I have also spent a week on the island of Rum in the Hebrides with a group of students, where I undertook various group activities. Currently, I am involved in the Silver Award of the Duke of Edinburgh Scheme.    I enjoy Mathematics and I have attended lectures at the Royal Institution as well as 'Mathematics Masterclasses ´. These have helped me in achieving Gold Certificates in 2 of the recent UK Mathematics challenges.    Out of school hours, I give voluntary help to the young and the elderly at the community whenever possible.

Strategic, Tactical and Administrative Crime Analysis

Strategic, Tactical and Administrative Crime Analysis Talisa Mulligan Unit 2 Project CJ110: Introduction to Crime Analysis Professor Moore June 24, 2011 It is important to make sure that when a crime occurs, all the pieces of evidence are gathered, all the victims and witnesses are questioned separately and as soon as possible while the crime details are still fresh in their minds. An important question to ask the victims and witnesses is any description of the criminal, physical, sound of the criminal’s voice, what they were wearing, and any distinguishing marks, behavior or anything else that they noticed to help identify the criminal. In this project, I was to read three crimes that occurred and discuss what type of analysis I would use, clues to the different crimes that I could use to help identify the criminal, how the MO’s were similar and different, whether or not I suspect these crimes are tied together as a series, and what types of work products I would utilize to help identify the criminals. Upon reading these crime reports, I would use tactical analysis. Tactical analysis is used on a daily basis to look for potential crime patterns that may be beginning or already existing to help catch the criminal and prevent them from committing further crimes. I would refer to tactical analysis with these three incidences because I can identify similarities within the crime scenes, including the locations, dates, times, and descriptions of the offenders. When reviewing the information, I notice similarities in the three crimes which tells me this is a crime series. A crime series is multiple crimes committed by the same offenders. The similarities found from the information gathered from the scenes and witnesses that I noticed are the disguises the offenders wore, the places they robbed, the times of the night, the locations, and what they took. All three crimes had similar modus operandi (MO). The suspects entered the convenience stores at night, with guns in their hands, masks on their faces, and black hooded sweatshirts on. The suspects took the money from the registers and cartons of Marlboro cigarettes. In two of the three crimes, two suspects entered the store. One suspect entered the store in the third crime, however; was heard yelling to a second individual. The MO’s that differed from the three crimes are within the third crime. Only one suspect entered, and he actually struck the employee with the butt of the gun. That was the first physical incident that occurred within this series of crimes. Some clues to help identify the suspects are a tattoo of a spider with droplets of blood on one of the suspect’s right leg and he was a white male. Surveillance in the last two crimes were on surveillance and caught the incidents and the suspects’ car as they were leaving. The car was a tan Ford Taurus with temporary plates, the numbers weren’t seen. In the last robbery, the one male suspect who entered the store by himself, called the other suspect â€Å"Nemo† which could be a nickname the other suspect is known by. During the robbery, the suspects took cartons of Marlboro cigarettes, and although that is a popular brand, they may be have an over abundance of them or may be selling them. During the first robbery, the employee noticed the suspects were wearing gloves, but the employee in the second robbery did not notice if they were wearing gloves, and in the third robbery, there was no mention if gloves were worn, so there is a good chance the scene could supply fingerprints. And finally, in the last two robberies, the suspects were seen leaving eastbound on Mainstreet, which is a good indicator it is the direction of where they live or can be found. Work products I would utilize for this series of crime are briefings with the officers, so they will have knowledge of the crimes and any updated information on the suspects so they can keep an eye out while they are out on patrol. I would use crime bulletins and reports, which will allow me to see if similar reports have been made at other locations to help determine where the suspects are traveling and if more information is gathered on them. I would reach out to the media with special alerts to see if anyone has any further information. Utilizing charts and spreadsheets will help keep track of where the suspects have been and help predict where they may go, and what areas need to be patrolled more. In these three crimes, the suspects for the most part, remained consistant, and I think that while they continue to do so, it will make the job of the analysist and officers much easier to apprehend these individuals. It is very important that the victims of crimes are interviewed immediately with a follow up, to be certain that they are able to give as many clues as possible. References: N/A

Melvilles Use of Observation and Eye Symbolism in Redburn essays

Melvilles Use of Observation and Eye Symbolism in Redburn essays "I was then but a boy," (Melville 43) Wellingborough Redburn says of the day he left home a mere fifteen. Such is often the case in life. Looking back a man can see the naivete' and mistaken assumption so commonly made from inexperience. Examination of pictures and books and a glass ship in his mothers house has Redburn deciding that he will go to sea (Melville 52) and he heads off to find great adventure in "remote and barbarous countries" (Melville 45). Alienation is his first acquaintance due to differences in age, social standing and education. By the time the ship puts to sea, he calls himself Ishmael due to his total isolation from those around him (Melville 114). Because he has difficulty communicating and understanding other people and the world, the green lad carefully observes what occurs around him. He quickly discovers he knows only the surface of people and things. So, to Redburn, the eye does not represent actual knowledge (Elworthy 23), but only perceived knowledg e. Melville uses constant references to the eye and to observation in building this story about the difficulty of accurately decoding reality. Melville shows that to truly discover the gold of knowledge (and reality), one must dive down and get the treasure... something few people desire or think of doing. To do this, however, the protagonist must decide whether or not to face a sort of insane desire ...to come at the plunder (Melville 49) and become a man. Simple observation leads Redburn to often make false judgment, such as when he decides to visit the captain, who he thinks is his friend and mentor. Even though the sailors and the first mate tell him a sailor cannot speak to the captain (Page121-22), he determines to do so and receives an embarrassing rebuff (Melville 124). Once he gets his sea legs, and learns to communicate better with those around him, such as the various sailors aboar...

S Quest for Global Value Chain Essays

ECCO A/S Quest for Global Value Chain Essays ECCO A/S Quest for Global Value Chain Essay ECCO A/S Quest for Global Value Chain Essay Name: Lecturer: Course: Date: ECCO A/S Quest for Global Value Chain ECCO is a company established by Karl Toolsbuy in Bredebro, Denmark in 1963. It was set up to produce high quality shoes of various types unparalleled internationally in terms of high degree of crafts-man ship and quality. The company is guided by the vision to be â€Å"the most wanted brand within innovation and comfort footwear† a position it envisages attaining through consistent research, employee training and capitalizing on its key areas of production and product technology (Nielsen et al., pg 48). This report looks into in the company’s global value chain management and analyzes how it matches up with the industry drivers. ECCO has maintained a tight grip over the entire value chain from hide processing to the actual shoe processing. The company through its various tanneries (located in Netherlands, Thailand and Indonesia) purchase the raw hides and transform them into different leather raw materials. In addition, the Netherlands tannery has a fully-fledged research center guaranteeing up to date research and expertise on tanning. Its main purpose is to research on environmentally friendly tanning processes and invent next generation ECCO shoes (Nielsen et al., pg 2 ). The specialists attached in the research center offer training to the other employees ensuring dissemination of new technology and efficient production skills. This model also ensures ease patenting new breakthrough ides. In addition, the company gains extra income by selling the surplus leather to automotive and furniture industries. The company’s production process is divided into the following core functions: full-scale, benchmarking, ramp-up, prototype and laboratory production. It is evident from the scope of works of this functions system does not allow for specialization hence not benefiting from improved efficiency associated with labor division. The main branch in Denmark appears to be carrying out all the tasks from design, prototype development, branding and marketing, and the almost entirely all the research and development. Moreover, there is no clear distinction of duties between the different branches (Nielsen et al., 6). The full-scale production process depends on both human and machine power. The whole process takes roughly 30 minutes a clear indication that the process is time consuming hence expensive. From production, the distribution and marketing is done centrally leading to logistical challenges when supplying goods under short notice especially when the shoe demand is on short notic e. It is important to note that all the production process is in-house. ECCO has opened up 26 sales subsidiaries globally and four international production units with the capacity to produce similar goods. This step is aimed at lowering production costs, because of cheap labor in production areas, and spreading risk. However, this has led to limited specialization leading to inefficient production methods This organization model does not auger well with the competitors’ production models, who are generally the industry drivers. In the light of the market share landscape, the competitors have enough financial resources and specialized labor in the marketing department to conquer the market. This can be attributed to the fact that for most of the ECCO competitors they have outsourced their production areas. As illustrated by Geox, which has outsourced its production line to China, Vietnam and Indonesia but it has set up quality control and logistics monitoring center in Italy (Nielsen et al., pg 10).. In addition, they have gained relative success due to concentrating in research thus developing of waterproof and breathable membrane. In order to spread risk Geox is intending to set a clothing line to cushion themselves from consumers’ price fluctuations. The model of setting up production houses in different countries seem to not yield any fruits as outlined by the similar ity in production problems between Clark and ECCO. Production should be outsourced to independent contractors and quality monitored to ensure standardized products. Works cited Prof. Nielsen B. B., Prof. Torben P., Prof. Pyndt J. â€Å"ECCO A/S- Global Value Chain Management.† Ivey Management Services 03 October 2008: PLo3. Print. â€Å"Clarks ends shoemaking in Somerset.† BBC.com, Inc., n.p. Web. March 2005

Free Essays on Coincedences Lead To Consequences

Coincidences Lead to Consequences When people’s lives are determined by a â€Å"greater power† and the belief that the order of things is already decided is called fate. Some people, called fatalists, believe in this and that they have no power in determining their futures. Despite this, others believe that coincidence is the only explanation for the way their lives and others turn out. Thomas Hardy portrays chance and coincidence as having very significant roles in Tess of the D’Urbervilles. Three such coincidences were quite influential and had large effects on Tess’ future. The first was that Tess Durbeyfield’s father discovered that their family came from one of the oldest, and (at one time) one of the wealthiest families in England. Another event that takes place by mere chance in Tess’ life is when Tess slips a letter of confession underneath both her lover’s door and (by accident) his carpet, where he could not see it. The final coincidence would be the death of Tess’ father, which not only leaves Tess in a state of deprivation, but also the rest of her family including her mother and six siblings. All of these coincidences had consequences that would change Tess’ life. For the first sixteen years of her life, Tess Durbeyfield and her family lived in a middle-class situation in the town of Marlott. Since her father was a life holder of the cottage in which they lived, he out ranked the farm laborers. However, John Durbeyfield is not in good health when we meet him and he does not show much interest in working, and instead spends his time drinking. Upon returning home one evening, John meets a man named Parson Tringham who tells him that the Durbeyfield family is the â€Å"lineal representative of the ancient and knightly family of the d’ Urbervilles, who†¦ came from Normandy with William the Conqueror† (Hardy 18). This news suddenly changes John Durbeyfield’s view on his family’s lifestyle and... Free Essays on Coincedences Lead To Consequences Free Essays on Coincedences Lead To Consequences Coincidences Lead to Consequences When people’s lives are determined by a â€Å"greater power† and the belief that the order of things is already decided is called fate. Some people, called fatalists, believe in this and that they have no power in determining their futures. Despite this, others believe that coincidence is the only explanation for the way their lives and others turn out. Thomas Hardy portrays chance and coincidence as having very significant roles in Tess of the D’Urbervilles. Three such coincidences were quite influential and had large effects on Tess’ future. The first was that Tess Durbeyfield’s father discovered that their family came from one of the oldest, and (at one time) one of the wealthiest families in England. Another event that takes place by mere chance in Tess’ life is when Tess slips a letter of confession underneath both her lover’s door and (by accident) his carpet, where he could not see it. The final coincidence would be the death of Tess’ father, which not only leaves Tess in a state of deprivation, but also the rest of her family including her mother and six siblings. All of these coincidences had consequences that would change Tess’ life. For the first sixteen years of her life, Tess Durbeyfield and her family lived in a middle-class situation in the town of Marlott. Since her father was a life holder of the cottage in which they lived, he out ranked the farm laborers. However, John Durbeyfield is not in good health when we meet him and he does not show much interest in working, and instead spends his time drinking. Upon returning home one evening, John meets a man named Parson Tringham who tells him that the Durbeyfield family is the â€Å"lineal representative of the ancient and knightly family of the d’ Urbervilles, who†¦ came from Normandy with William the Conqueror† (Hardy 18). This news suddenly changes John Durbeyfield’s view on his family’s lifestyle and...

Wk 10 (61) Essay Example | Topics and Well Written Essays - 500 words

Wk 10 (61) - Essay Example This is an additional certification that an individual counselor can add to their state licensure requirement. Some people think that this is all they need to do for state certification but this is not the same as state licensure requirements although many may be similar. Counselors can elect to be certified by the NBCC and it can be added once they have state licensure. CACREP does not certify individual counselors but it does certify the programs that counseling students need to take when going through their training. CACREP is not required of every counseling program though many states have these programs. Both programs have specific standards and codes of ethics that their members must abide by in order to continue to be a part of their programs. The credentialing body for Florida is Board of Clinical Social Work Marriage and Family Therapy and Mental Health Counseling. An individual can receive two credentials from this body: the Licensed Mental Health Counselor (LMHC) and Registered Mental Health Intern (RMHI). Both have handbooks that explain the requirements. The LMHC gives licensure in several categories: Certified Master Social Work, Clinical Social Work, Marriage and Family Therapy, Mental Health Counseling, Licensure by Endorsement for CSW/MFT/MHC, Dual Licensure as a Marriage and Family Therapist. For the purpose of this assignment, the concentration will be for the LMHC. 3. Two years of post masters supervision are required and the supervision must be by a licensed mental health counselor or equivalent (Rule 64B4-31.007, F.A.C.)who is qualified according to the board standards. All three courses are mandatory and must be provided by someone on the "approved" list that the board provides (Florida Board of Clinical Social Work, Marriage & Family Therapy & Mental Health Counseling

Why it is so difficult to evaluate the influence of women on Viking Essay

Why it is so difficult to evaluate the influence of women on Viking society - Essay Example The saga writers of the 13th century belonged to an oral tradition, which embraced written culture like the Holy Bible. It is characteristic of Scandinavian or Norse societies, that they had never had any hierarchical form of governing. But Viking societies now had a king, who served as a ruler, and men were the dominant group in the society and the family. All these social aspects were then highlighted in epics and romance. As a result, saga writing became a political act in gender relations under this situation. The ideological view of the binary opposition formed a kind of "stereoscopic" view on women as depicted in the sagas, paying special attention to gender roles and the contexts of these performances. First, when one looks at women's representation in one of the oldest forms of Icelandic literature, the 'Gylfaginning' saga, most of the gods are represented as warriors, and are thus heroic images. This depicts the social role of males as being the 'external' heroes and proves their dominance both in the society and in their own family. Goddesses such as Frigg and Freyji usually represented marriage, motherhood, fertility, love, household management and domestic art2. Frigg and Freyji are the highest goddesses from the sir and Vanir races. In addition to their divine images, they are always seen as role models for the moral code for Viking women. Oral literature or written sagas were the major entertainment for Vikings, so the sagas worked as 'social education', developing the stereotype and the binary ideology in the Viking society. With this change and suppression of the past, there still were "strong women" in oral sagas in the Viking age. But nevertheless women we re constrained from playing the role of remembering and preserving the connection with the past, and evoking it in a way that minimizes its potential disruption of, or threat to, the present symbolic order3. Additionally, because of changes in political, social and religious culture, Viking women have lost their power in the public sphere. That's why women in sagas have always been the subordinate group under the authority of the male in the family. As in the Laxdoela Saga, the father was the one who decided about Gudrd's first marriage to Thorvald, a man she did not love4. This fact shows that women were under male's authority and seldom appeared in public. They were powerful in their limited private surrounding, taking care of their household and family, but still faced the binary opposition that influenced their society and the role and power of Viking women. Ultimately, it has blurred or flattened the influence of female Vikings on Viking society. To understand the social and historical function of sagas in Old Norse society, it is necessary to see, how women were represented in early legislation, together with their life's depictions in archaeological documents. In the medieval Scandinavian culture and from my study of the sagas, Viking women were always signified and related to the household and to nurturing their family and children. We can see this from one of the oldest sagas in Northman Literature, the Saga

Methodology Essay Example | Topics and Well Written Essays - 1250 words

Methodology - Essay Example Finally, inductive approaches do not always allow researchers to capture the complexity of various social phenomena (Cargan 2007). This is why, when researchers cannot overcome the major limitations of inductive data, they begin their study with a theory, followed by a hypothesis and research (Saunders et al., 2007). In other words, they apply for deductive research approaches. Deductive data is usually derived from the study of earlier experiments, empirical and theoretical literature. In other words, deductive approaches rely on the previous studies and lead to the creation of generalizations and assumptions from earlier formulations (Cargan 2007). The use of deductive data in research is very common. According to Saunders et al (2007), deductive data allows developing conceptual frameworks from theories considered in the literature. These frameworks are then tested using the data (Saunders et al. 2007). Researchers who use deductive data develop new theories, based on the earlier studies in the same field. In deductive approaches, researchers usually begin with the analysis of literature. At times, meta-analysis designs are used to systematize earlier research findings. All these steps are integral to deductive approaches in research. With deductive data, researchers find it easier to make generalizations and develop recommendations for future research. ... Mixed methods research Mixed methods have already become a defining feature of contemporary research. Mixed studies are often valued for their strength and reliability. Basically, mixed methods designs involve the use of both quantitative and qualitative features (Denscombe 2010). The concept of mixed methods can be traced to the end of the 1950s (Creswell 2003). Mixed methods exemplify a logical and promising response to the limitations inherent in all research methods. With the help of mixed methods, researchers can â€Å"neutralize or cancel the biases of other methods† (Creswell 2003, p.15). Triangulation is a popular method of research, which is used to ensure better validity and reliability of the study findings (Creswell 2003). For example, the results obtained from one method can be used to inform another method of research, or one method can be nested within another research strategy to ensure effective analysis of the different levels of data (Creswell 2003). Researc hers who use mixed methods in their studies can choose from three research procedures. First, in sequential mixed method approaches, researchers use the data obtained from one research method to improve the quality of the results obtained from another method (Creswell 2003). The data obtained from one method can also be used to improve the second method used a mixed study design. Second, researchers can also use concurrent procedures, when qualitative and quantitative data are used simultaneously to study one research question (Creswell 2003). Finally, there are also transformative procedures when a particular theoretical framework is used to interpret both quantitative and qualitative study findings (Creswell 2003). The choice of particular procedures and

Business Entities, Laws, and Regulations Term Paper

Business Entities, Laws, and Regulations - Term Paper Example This paper intends to look at different business scenarios and the regulations required by the government for one to run the business. Restaurant A restaurant is a place where people visit to get refreshment and get some delicious meals. In some restaurants, the proprietors can introduce other entertainment facilities to offer best sites for recreation. Miriam, Jose, and Luo plan to open up a restaurant that will offer recreational activities like watching of a large screen while enjoying. There are different types of partnership that the business entrepreneurs can form and run their businesses as a group. For example, they can form a General partnership or a limited partnership. General partners will work closely together every day and share all the responsibilities of the business. General partnership does not have any liability protection (Hillman, 1997). This means that all members are responsible for any loss that the company may incur (Howard, 2004). On the other hand, limited partnership has some of the members actively participating in the daily running of the business while others remain dormant and deal with duties not related to the business enterprise. These dormant partners may contribute some amount of capital to enable the business run. They then share the profit that the business gets through the agreed procedure. It is very possible for the three to open up their enterprise and run according to their wish. In this context, they will form a general partnership whereby Miriam does not have ample time to stay at the restaurant frequently, investigative partner, while the other two will be the managing partners. Formation of a general partnership for Miriam, Joe, and Luo can be completed through a certain procedure. First, they must be more than one person, they must be business partners, they should be co-owners of the business and the business must be for income generating purpose only (Drinker, 2002). Since Miriam has enough capital and the othe r two can work at the restaurant, it is possible for them to share the returns that arise from their work. Each person reports only the share of the total business profit on his or her returns. This is because partner ships do not have any tax liability. Thus, each individual is required by law to file a report with the government to explain all profits and losses that arise from the partnership. This is to enable the government to trace the partner’s tax on income. In the second scenario, Tara and Akiva want to start a birth centre for the expectant mothers to get services. The two have the obligation to come together and form a general partnership where they will be able to share all the profits and losses together in the course of running the business. It indicates that the business will have unlimited liabilities. Akiva and Tara will have to share responsibilities to enable smooth running of the business. Since this is a general partnership, it is necessary for the two to agree on how to handle issues of the birth centre (Hillman, 1997). Tara can be involved in employment and employee management while Akiva can deal with patients and their issues. The partners expect to take up a large loan to provide the business with the capital required. It law requires that Akiva and Tara should have a document that indicate they are in partnership. They must have minutes of their meeting

Report Communication proccess in Wivenhoe hotel Essay

Report Communication proccess in Wivenhoe hotel - Essay Example And thus NOISE to Mr. John could be his very engagement at always. Noise to Mr. Robinson could be poor reception, lack of hearing information sending to him clearly and many others. Mr. Huge as Secretary always busy with incoming calls, and that might be where NOISE arise. Susana can always be ups and downs, and she might forget many things MEDIA/ CHANNEL TYPES OF CHANNEL: General Manager: The General Manager can Communicate by the use of word of mouth, including writing messages Likewise Mr. Robinson can explore to the use of verbal and written communication as well. Paullina can also communicate verbally and also in written form Susana can only adapt to communicate verbally as she cannot vow to writing messages to their esteem customer which will look very odd. HOW: Meeting and Sending Letters Emails, Calls Advertising and Emails messages Minor Meeting Noise When people are called to attend a meeting, they might be tired and boring as it may turn long and uninterested. What is boring and problematic in oral communication is that, it can interrupt unprecedented. Example, Paullina may be interrupt by roaring of car engines while she is communicating orally with customers. Customer may likely avoid phone calls as ringing and roaring of phones might interrupt his other activities. A customer may decide not to check his email messages especially that of junk, and that is another problem of noise Oral expression without seeing visible can also disturb customer THE RECEIVER New and old customers Organizations and Companies locally FEEDBACKS How Communicating Customer can reply via email or letter, while an instant reply can be given on meeting periods. However,... (Overview) "Communication is defined as a process by which we assign and convey meaning in an attempt to create shared understanding. This process requires a vast repertoire of skills in intrapersonal and interpersonal processing, listening, observing, speaking, questioning, analyzing, and evaluating. Use of these processes is developmental and transfers to all areas of life: home, school, community, work, and beyond. It is through communication that collaboration and cooperation occur..." What is boring and problematic in oral communication is that, it can interrupt unprecedented. Example, Paullina may be interrupt by roaring of car engines while she is communicating orally with customers. We have a very means of communication, while we have drew attentions of lots of customers and organization to patronize with us through our communication motivation processes. We adapts to 2 ways of communication, synchronous, which chanced us to get immediate replies to our messages, while we also adapts to asynchronous, which we receives via letter and emails as well. We also adapt 2 means of communication, verbal and visual. Our General Manager and other Staffs have jointly working hard to see that new facilities as mean of more improvement are started.

Business Entities, Laws, and Regulations Term Paper

Business Entities, Laws, and Regulations - Term Paper Example This paper intends to look at different business scenarios and the regulations required by the government for one to run the business. Restaurant A restaurant is a place where people visit to get refreshment and get some delicious meals. In some restaurants, the proprietors can introduce other entertainment facilities to offer best sites for recreation. Miriam, Jose, and Luo plan to open up a restaurant that will offer recreational activities like watching of a large screen while enjoying. There are different types of partnership that the business entrepreneurs can form and run their businesses as a group. For example, they can form a General partnership or a limited partnership. General partners will work closely together every day and share all the responsibilities of the business. General partnership does not have any liability protection (Hillman, 1997). This means that all members are responsible for any loss that the company may incur (Howard, 2004). On the other hand, limited partnership has some of the members actively participating in the daily running of the business while others remain dormant and deal with duties not related to the business enterprise. These dormant partners may contribute some amount of capital to enable the business run. They then share the profit that the business gets through the agreed procedure. It is very possible for the three to open up their enterprise and run according to their wish. In this context, they will form a general partnership whereby Miriam does not have ample time to stay at the restaurant frequently, investigative partner, while the other two will be the managing partners. Formation of a general partnership for Miriam, Joe, and Luo can be completed through a certain procedure. First, they must be more than one person, they must be business partners, they should be co-owners of the business and the business must be for income generating purpose only (Drinker, 2002). Since Miriam has enough capital and the othe r two can work at the restaurant, it is possible for them to share the returns that arise from their work. Each person reports only the share of the total business profit on his or her returns. This is because partner ships do not have any tax liability. Thus, each individual is required by law to file a report with the government to explain all profits and losses that arise from the partnership. This is to enable the government to trace the partner’s tax on income. In the second scenario, Tara and Akiva want to start a birth centre for the expectant mothers to get services. The two have the obligation to come together and form a general partnership where they will be able to share all the profits and losses together in the course of running the business. It indicates that the business will have unlimited liabilities. Akiva and Tara will have to share responsibilities to enable smooth running of the business. Since this is a general partnership, it is necessary for the two to agree on how to handle issues of the birth centre (Hillman, 1997). Tara can be involved in employment and employee management while Akiva can deal with patients and their issues. The partners expect to take up a large loan to provide the business with the capital required. It law requires that Akiva and Tara should have a document that indicate they are in partnership. They must have minutes of their meeting

Visual Analysis on a Photography of your Choice Article

Visual Analysis on a Photography of your Choice - Article Example As a means of analyzing and understanding Arbus unique style, this particular essay will discuss the photograph entitled â€Å"Identical Twins – 1967). By analyzing its technical approach, content, story, and significance, it is the hope of this particular author that the reader will come to a more informed understanding and appreciation for the work of this artist and the actual technical skill and means of delivery that this particular photograph employs. For means of reference, the photograph in question is appended on the final page of this essay in the Appendix. Likewise, the following quote from Stuart Hall will be analyzed: â€Å"Yesterdays deconstructions are often tomorrows orthodox clichà ©s† (Grossberg, 2014). As has been noted within the introduction, Arbus’ attention to elements of society that would otherwise not likely find themselves within the photographer’s lens is what helped to set her style and approach apart from others. With regard to the photo in question, identical twins that are anything but attractive are represented in a black and white medium; Arbus’ favorite. Shooting this particular shot with her Rolleiflex medium twin lens reflex, she used a square aspect ratio to engender the disjunct and unnatural reality that was represented within the shot. Furthermore, even though the image is clearly posed, Arbus stayed with her convention and insisted that the subjects did not express any clear emotion; either positive or negative. In this way, the blank faces of the twins serve as the focal point around which a dull background contrasts with their dull and dour expressions. Interestingly, Arbus chose to set the backdrop of the photo in a way that did not c ompliment nor detract from the subjects in question (Baird, 2008). This is with reference to the fact that the floor of the setting is outlined in a darker hue (predictably black) with the wall being outlined in a lighter hue (probably grey). However, by means

Alladin Essay Example for Free

Alladin Essay I enjoy going to the movies. My experience with movies began when my mom and dad first took me to watch Alladin(1992) a Disney feature film. I remember the long line of kids with their parents queuing up for popcorn and soda right before entering the darkened theater. If there was one word to describe how I felt and must have looked while watching what seemed to me giant cartoon characters dancing and singing on the big screen, I am guessing it would be spellbound. Nowadays, my affinity with the movies remains. To me theres nothing better than settling down with popcorn, a soda, and perhaps a slice of pizza and maybe some candy while waiting for the movie to start. For anywhere between $7. 00-$9. 50, I can spend about a couple of hours eating while losing myself in the story that I have stood in line for to watch. Theres nothing else for me to do but sit back, relax and enjoy the program†¦Or at least thats whats supposed to happen. Like most adult relationships, my relationship with the movies has come to be of a love/hate nature. While I still enjoy the films, often I find my reverie and trip to a state of mental suspension interrupted by the most unbelievable and dismaying things. For example, comedies are a favorite of mine. Whether through slapstick or the more sophisticated and witty comedies, I enjoy a good joke as much as the next person does. Unfortunately, when that next persons version of a laugh is loud and unrestrained and mixed with comments of Boy I sure didnt see that coming! that persists even after the funny part is through, it can rather put a crimp on my personal enjoyment. Date movies arent much better either. It can get rather difficult to distinguish whether the sounds Im hearing are coming from the film or from the row behind me. Ive noticed that in particularly mushy scenes, it is not unusual to hear sotto voce whispers of sweet nothings among the courting couples and giggling among the teenaged girls in the audience every time the lead characters would kiss . It can also be rather irritating when, in the middle of a rather climactic scene, some person s mobile phone would just go off ringing. Only three things can possibly happen then. One, the ringing is suddenly silenced by the apologetic offender hitting either the reject or off button. Two, ringing phone will be answered and Ill call you back will be quickly whispered. Three, offender will let the phone play out the whole of his ring tone too mortified to admit ownership of the ringing phone and practically ruining two minutes o or more of the film for the rest of the audience. Of course I havent even mentioned this very select group of people who just cant not take the call †¦ It can be unbelievable how important some people seem to think they are that they forget that they are intruding on the rights of others. And then there are also these people who seem to think that it is their sworn duty and obligation to provide a running commentary of the films story. For some reason, some people who have seen the film before and have gone to watch the movie again with friends feel obligated to assure their companions Dont worry. The bomb wont explode. Just you wait and so-and-so hero will arrive in just a few seconds. After which they proceed to detail how the hero or heroine will save the day. It can get rather tempting to just turn around and admonish them for this. If its not the plot spoilers, there are people who just cant keep their emotions to themselves. I remember one time when I was sitting watching the film Constantine (2005) and heard several screams of the word Run or Hide! in about five different languages from the audience. If I ever needed proof of how culturally diverse America has become, well there it was. Dont get me wrong though. Despite all these, my enjoyment of the silver screen remains. While I admit that there were a few times when I cheated and just opted for a quiet night at home with some select DVDs and some snacks on my sofa, I still go back to the movie theater. I suppose it can be viewed as a quirk of mine but I do miss the battle of wills I get into with my next-seat neighbor on who claims rights to the armrest separating our seats. I miss the stand off that takes place between myself and the guy behind me after I ask him to please take his foot off my seat back. All these things do not diminish my excitement of seeing the anticipation and enjoyment shared on the audiences faces including my own as the movie starts its magic with the flashing of its beginning credits. Most of all, I look forward to the many and various reactions among the audience as the final credits roll on the screen and the house lights come on. It’s sad that some people cant seem to fully appreciate the movie-going experience and treat it along with its audience with the respect they deserve. For me, despite the not so nice experiences in the movie house, the magic and excitement of going to the movies still exist. Our relationship endures and remains strong.

Good Country People Stereotypes And Narcissism English Literature Essay

Good Country People Stereotypes And Narcissism English Literature Essay People must be comfortable with every aspect of themselves, because certain people, who in this story are represented by Manley Pointers character, can easily exploit their weaknesses. Hes good country people and the salt of the earth as Mrs. Hopewell refers to Manley Pointer who really is a demon that they must face. A demon to remind them of their weaknesses. Beginning with Mrs. Hopewell, the title of the story comes from what she likes to call the poorer and less fortunate people that live off the land and work their whole lives just to hang on to some scrap of a life. This is how she views these people. She believes that they are good country people not a bad seed among them, that they are all eager to help out and bow in humility to the upper class. The gullible nature of Mrs. Hopewell betrays her true vision of a situation. She is one of those people who are all goody-goody to people who they view as less fortunate. Shes a person that commends or speaks for the people she knows nothing about. Altogether this is her true weakness that is taken advantage of by Manley Pointer. One of Mrs. Hopewells favorite sayings, Nothing is perfect, is seen in the very beginning of the story. Her saying was just that; a saying. The quote acts as foreshadowing for what her attitude towards life will be. We later find out that she is right, but that she does not live by her credo. Manley Pointer exploits this weakness as soon as she opened her door. Showing up as a pathetic bible salesman with an ailing heart (which is coincidentally exactly what Joy-Hulga had) laying the old guilt trip on Mrs. Hopewell on how no one wants to deal with a simple country boy like himself, he attacks her weakness right at the heart of it. Not more than two minutes after he knocked on the door, he ends up eating dinner with them and at the conclusion is even invited to return any time hed like. His persona blinds Mrs. Hopewell and prevents her from being somewhat suspicious of Manley. At the en d of the story, we see that Mrs. Hopewell is still clouded by her weakness and refers to Manly as simple as he passes through a field by Mrs. Hopewell and Mrs. Freeman. Unlike Mrs. Hopewell, Joy-Hulga faces and comes to a realization of her weakness. Joy-Hulga, who had grown cynical and cold as she grew up with only one leg and heart ailment, creates an image that she is smarter and better than the rest of the characters in the story. Her education and self-absorption seemed to instill this attitude in her to greater extent than if she hadnt studied and read so much. Her weakness is the feeling of power she believed she gained from her studies. She refers to herself as a person who sees through nothing. Little does she know that she is stating her greatest weakness by saying this. Her hidden desires cause her several problems later on. After years of education and self-absorption, Joy-Hulga felt that she had no weaknesses. Science wishes to know nothing of nothing and this is the cr edo followed by Joy-Hulga. Her line of thinking turned out to be a weakness in itself. Her weaknesses are so prominent and hurtful from her childhood that she doesnt want to be reminded of them. Manley Pointer puts Joy-Hulga into a position where she feels in control. She took all his shame away and turned it into something useful. She believes that she is manipulating Manley, but it is he who is doing the manipulating. She lets her guard down because she feels in such great control and becomes comfortable with Manley. She is being manipulated from the start, and no amount of education can stop the fact that she doesnt see it coming. As soon as she admits to loving Manley Pointer, he sees the opening to completely destroy the facade she worked so hard to create her whole life. Before Joy-Hulga even knows it, her glasses are off and Manley has removed her leg. Physically she is broken down, but the real damage is done mentally. She knows that all control of the situation is out of he r hands, and she once again feels the discomfort felt during her childhood days. Manley Pointer exploits joy-Hulgas weakness to the fullest extent, because she never sees it coming. Joy-Hulga believed she was superior because she learned to see through nothing, but she doesnt realize that Manley has known this much longer than she which is even more prominent coupled with his seemingly lack of conscience. Manley is the only character in the story that has no apparent weakness. Taking into consideration the religious theme within the story, he takes on a persona of a devil-like character. He seems to be an almost omniscient character, which would fall in line with a powerful type of being. Being the protagonist in the story he acts not on an individual level, but more of a level revolving around mankind. His use of religion as a tool to carry out his acts of degradation and deception support this persona. He even says to Joy-Hulga, I hope you dont think I believe in that crap. Other things that represent this devil-like character is the hollow bible in which he kept instruments of a sort of sin. A definite clue to this is also when he also states to Joy-Hulga that He uses a different name every place he goes. The fact that the devil is referred to by many different names in all different regions of the world and different time throughout history shows another similarity between Manley Pointer and the devil. Manipulation and degradation seem to be his only objectives in life. At the conclusion of the story when Manley is passing by Mrs. Freemen and Mrs. Hopewell, the onion shoots that they are picking are even referred to as evil smelling the moment he passes. Mrs. Freemen is more of a minor character in the story but she is referred to as having two emotions, forward and reverse. This is important because then a person is forced to go in reverse they must face something or learn something they dont want to know about themselves. This seems to be what happens during the course of the story for Joy-Hulga. Although all the characters in the story are stuck in reverse, the only character that is forced to realize her weakness, which destroys the facade that she created is Joy-Hulga. It seems that in this story as in life the most high and mighty suffers the greatest fall. Joy-Hulga was the one who perceived herself to be the high and mighty of the characters. This attitude is displayed with many of her comment to Mrs. Hopewell. Perhaps when Joy-Hulga remarks to Mrs. Hopewell, Woman, do you ever look inside? she shouldve taken her own advice.

Peace Essay :: essays research papers

China and Iran: Transition to Democracy   Ã‚  Ã‚  Ã‚  Ã‚  Throughout the course of history, there have been Communist, Socialist, Democratic governments and dictatorships, but the most equitable form of government has been Democracy. All these different forms of government have been successful at some time, but in today’s world in order for the process of democratization to succeed, many factors have to be favorable for success to be achieved. In this essay, the democratization of China and Iran will be discussed. One has been successful where the other has not emerged. The process and factors that lead to their present outcomes will be discussed.   Ã‚  Ã‚  Ã‚  Ã‚   The democratization of China had been a very slow process. China’s process of democratization has been long in coming, â€Å"for 160 years since the Opium War, China has struggled through countless tortuous paths in pursuit of democratization. Millions of people with lofty ideals sacrificed for it; a number of them were killed by those who resisted democratization, but even more died as a result of internal conflicts.†1 These deaths were not in vain, they taught the people of China a very valuable lesson and after the Cultural Revolution(1966 to 1969), which was a crucial period when many political and social reforms were initiated, the people of China started to accept these political reforms. â€Å"The legitimacy of the Communist government had been exhausted. Cultural Revolution raised questions to the Chinese about the legitimacy of the former communist regime.†2   Ã‚  Ã‚  Ã‚  Ã‚  There were many events that led to the democratization. The incident at Tiananmen Square was a major event (June 1989) in twentieth century Chinese history, as well as one of the causes of the downfall of communism in many countries. During this incident students marched and demonstrated against the CCP. It was watched by the world via television, it marked the beginning of the third period of modern Chinese foreign policy. The first was coterminous with Mao Zedong’s rule, 1949-1976, and the second was coterminous with the economic reform movement of 1977-1988, led by Deng Xiaoping. Under Mao, Beijing’s foreign policy was determined mostly by domestic factors. The first of these was revolutionary politics. The most important domestic change was replacement of Maoist radicalism by Dengist pragmatic moderation and a corresponding shift from the primacy of politics to that of economics. â€Å"Tiananmen symbolized the beginning of the end of communist r ule in China, contributed to the end of Marxism-Leninism globally, and affected China’s foreign relations in two ways.

Cryptography :: Exploratory Essays

Cryptography Cryptography is the science of preparing communication intended to be intelligible only to the person possessing the key or method of developing the hidden meaning by cryptoanalysis using apparently incoherent text (Encarta Encyclopedia). The movie mercury rising is a good example of cryptography. It’s about a little boy who is autistic. The little boy can do puzzles such as cryptography easily. One day while on the computer the boy cracks a highly secretive government code. The governmental agency wants the young boy found and killed for cracking the code it took years to write. Cryptography started a long, long time ago with Julius Caesar. When he wanted only his people to know something he used cryptography. He did this by replacing A’s with D’s, B’s with E’s, and so on down the alphabet. This was known as "shift by 3", for obvious reasons. The Jewish writers also used a code of their own called Atbash. They did it by reversing the alphabet, they used the last letter of the alphabet in place of the first, the next to last for the second, and so on. Atbash is exemplified in the Bible, Jeremiah 25:25, where "Sheshech" is written for Babel (Babylon). As you can see, cryptography has been used for many years and is continuing to become more high tech. The term cryptography is sometimes restricted to the use of ciphers, that is, to methods of transposing the letters of plain text (unencrypted) messages, or to methods involving the substitution of other letters or symbols for the original letters of a message. And to various combinations of such methods, all according to prearranged systems. Ciphers of various types have been and can be devised. All of them fall into to one of two categories, transposition and substitution. In transportation ciphers, the message is usually written, without word divisions. They are rows of letters arranged in a rectangular block. The letters are then transposed in a prearranged order such as by vertical columns, diagonals, or spirals. There are two types of ciphers, simple and complex. In a simple substitution cipher is particular letter or symbol is substituted for each. In a multiple substitution (polyalphabetic) ciphers, a keyword of number is employed. And in more complicated polyalphabetic systems, the letters of the keyword may tell which of a series of mixed substitution alphabets is to be used to encipher each letter of the message. Cryptography :: Exploratory Essays Cryptography Cryptography is the science of preparing communication intended to be intelligible only to the person possessing the key or method of developing the hidden meaning by cryptoanalysis using apparently incoherent text (Encarta Encyclopedia). The movie mercury rising is a good example of cryptography. It’s about a little boy who is autistic. The little boy can do puzzles such as cryptography easily. One day while on the computer the boy cracks a highly secretive government code. The governmental agency wants the young boy found and killed for cracking the code it took years to write. Cryptography started a long, long time ago with Julius Caesar. When he wanted only his people to know something he used cryptography. He did this by replacing A’s with D’s, B’s with E’s, and so on down the alphabet. This was known as "shift by 3", for obvious reasons. The Jewish writers also used a code of their own called Atbash. They did it by reversing the alphabet, they used the last letter of the alphabet in place of the first, the next to last for the second, and so on. Atbash is exemplified in the Bible, Jeremiah 25:25, where "Sheshech" is written for Babel (Babylon). As you can see, cryptography has been used for many years and is continuing to become more high tech. The term cryptography is sometimes restricted to the use of ciphers, that is, to methods of transposing the letters of plain text (unencrypted) messages, or to methods involving the substitution of other letters or symbols for the original letters of a message. And to various combinations of such methods, all according to prearranged systems. Ciphers of various types have been and can be devised. All of them fall into to one of two categories, transposition and substitution. In transportation ciphers, the message is usually written, without word divisions. They are rows of letters arranged in a rectangular block. The letters are then transposed in a prearranged order such as by vertical columns, diagonals, or spirals. There are two types of ciphers, simple and complex. In a simple substitution cipher is particular letter or symbol is substituted for each. In a multiple substitution (polyalphabetic) ciphers, a keyword of number is employed. And in more complicated polyalphabetic systems, the letters of the keyword may tell which of a series of mixed substitution alphabets is to be used to encipher each letter of the message.

Variable Cost and Contribution Margin

CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will change as a result of accepting the order. In this case, full product costs will rarely be relevant. It is more likely that full product costs will be relevant costs for long-run pricing decisions. 12-3Two examples of pricing decisions with a short-run focus: 1. Pricing for a one-time-only special order with no long-term implications. . Adjusting product mix and volume in a competitive market. 12-4Activity-based costing helps managers in pricing decisions in two ways. 1. It gives managers more accurate product-cost information for making pricing decisions. 2. It helps managers to manage costs during value engineering by identifying the cost impact of eliminating, reducing, or changing various activities. 12-5Two alternative starting points for long-run pricing decisions are 1. Market-based pricing, an important form of which is target pricing.The market-based approach asks, â€Å"Given what our customers want and how our competitors will react to what we do, what price should we charge? † 2. Cost-based pricing which asks, â€Å"What does it cost us to make this product and, hence, what price should we charge that will recoup our costs and achieve a target return on investment? † 12-6A target cost per unit is the estimated long-run cost per unit of a product (or service) that, when sold at the target price, enables the company to achieve the targeted operating income per unit. 2-7Value engineering is a systematic evaluation of all aspects of the value-chain business functions, with the objective of reducing costs while satisfying customer needs. Value engineering via improvement in product and process designs is a principal technique that companies use to achieve target cost per unit. 12-8A value-added co st is a cost that customers perceive as adding value, or utility, to a product or service. Examples are costs of materials, direct labor, tools, and machinery.A nonvalue-added cost is a cost that customers do not perceive as adding value, or utility, to a product or service. Examples of nonvalue-added costs are costs of rework, scrap, expediting, and breakdown maintenance. 12-9No. It is important to distinguish between when costs are locked in and when costs are incurred, because it is difficult to alter or reduce costs that have already been locked in. 12-10Cost-plus pricing is a pricing approach in which managers add a markup to cost in order to determine price. 2-11Cost-plus pricing methods vary depending on the bases used to calculate prices. Examples are (a) variable manufacturing costs; (b) manufacturing function costs; (c) variable product costs; and (d) full product costs. 12-12Two examples where the difference in the costs of two products or services is much smaller than th e differences in their prices follow: 1. The difference in prices charged for a telephone call, hotel room, or car rental during busy versus slack periods is often much greater than the difference in costs to provide these services. 2.The difference in costs for an airplane seat sold to a passenger traveling on business or a passenger traveling for pleasure is roughly the same. However, airline companies price discriminate. They routinely charge business travelers––those who are likely to start and complete their travel during the same week excluding the weekend––a much higher price than pleasure travelers who generally stay at their destinations over at least one weekend. 12-13Life-cycle budgeting is an estimate of the revenues and costs attributable to each product from its initial R&D to its final customer servicing and support. 2-14Three benefits of using a product life-cycle reporting format are: 1. The full set of revenues and costs associated with each product becomes more visible. 2. Differences among products in the percentage of total costs committed at early stages in the life cycle are highlighted. 3. Interrelationships among business function cost categories are highlighted. 12-15Predatory pricing occurs when a business deliberately prices below its costs in an effort to drive competitors out of the market and restrict supply, and then raises prices rather than enlarge demand.Under U. S. laws, dumping occurs when a non-U. S. company sells a product in the United States at a price below the market value in the country where it is produced, and this lower price materially injures or threatens to materially injure an industry in the United States. Collusive pricing occurs when companies in an industry conspire in their pricing and production decisions to achieve a price above the competitive price and so restrain trade. 12-16(20–30 min. ) Relevant-cost approach to pricing decisions, special order. . Relevant revenue s, $4. 00 ( 1,000$4,000 Relevant costs Direct materials, $1. 60 ( 1,000$1,600 Direct manufacturing labor, $0. 90 ( 1,000900 Variable manufacturing overhead, $0. 70 ( 1,000700 Variable selling costs, 0. 05 ( $4,000 200 Total relevant costs 3,400 Increase in operating income$ 600 This calculation assumes that: a. The monthly fixed manufacturing overhead of $150,000 and $65,000 of monthly fixed marketing costs will be unchanged by acceptance of the 1,000 unit order. b.The price charged and the volumes sold to other customers are not affected by the special order. Chapter 12 uses the phrase â€Å"one-time-only special order† to describe this special case. 2. The president’s reasoning is defective on at least two counts: a. The inclusion of irrelevant costs––assuming the monthly fixed manufacturing overhead of $150,000 will be unchanged; it is irrelevant to the decision. b. The exclusion of relevant costs––variable selling costs (5% of the sellin g price) are excluded. 3. Key issues are: . Will the existing customer base demand price reductions? If this 1,000-tape order is not independent of other sales, cutting the price from $5. 00 to $4. 00 can have a large negative effect on total revenues. b. Is the 1,000-tape order a one-time-only order, or is there the possibility of sales in subsequent months? The fact that the customer is not in Dill Company’s â€Å"normal marketing channels† does not necessarily mean it is a one-time-only order. Indeed, the sale could well open a new marketing channel.Dill Company should be reluctant to consider only short-run variable costs for pricing long-run business. 12-17(20–30 min. )Relevant-cost approach to short-run pricing decisions. 1. Analysis of special order: Sales, 3,000 units ( $75$225,000 Variable costs: Direct materials, 3,000 units ( $35$105,000 Direct manufacturing labor, 3,000 units ( $1030,000 Variable manufacturing overhead, 3,000 units ( $618,000 Other v ariable costs, 3,000 units ( $515,000 Sales commission 8,000 Total variable costs 176,000 Contribution margin$ 49,000Note that the variable costs, except for commissions, are affected by production volume, not sales dollars. If the special order is accepted, operating income would be $1,000,000 + $49,000 = $1,049,000. 2. Whether McMahon’s decision to quote full price is correct depends on many factors. He is incorrect if the capacity would otherwise be idle and if his objective is to increase operating income in the short run. If the offer is rejected, San Carlos, in effect, is willing to invest $49,000 in immediate gains forgone (an opportunity cost) to preserve the long-run selling-price structure.McMahon is correct if he thinks future competition or future price concessions to customers will hurt San Carlos’s operating income by more than $49,000. There is also the possibility that Abrams could become a long-term customer. In this case, is a price that covers only s hort-run variable costs adequate? Would Holtz be willing to accept a $8,000 sales commission (as distinguished from her regular $33,750 = 15% ( $225,000) for every Abrams order of this size if Abrams becomes a long-term customer? 12-18(15-20 min. Short-run pricing, capacity constraints. 1. Per kilogram of hard cheese: |Milk (8 liters [pic] $2. 00 per liter) |$16 | |Direct manufacturing labor |5 | |Variable manufacturing overhead |4 | |Fixed manufacturing cost allocated | 6 | |Total manufacturing cost |$31 | | | |If Colorado Mountains Dairy can get all the Holstein milk it needs, and has sufficient production capacity, then the minimum price per kilo it should charge for the hard cheese is the variable cost per kilo = $16 + $5 + $4 = $25 per kilo. 2. If milk is in short supply, then each kilo of hard cheese displaces 2 kilos of soft cheese (8  liters of milk per kilo of hard cheese versus 4 liters of milk per kilo of soft cheese). Then, for the hard cheese, the minimum price Colora do Mountains should charge is the variable cost per kilo of hard cheese plus the contribution margin from 2 kilos of soft cheese, or, 25 + (2 [pic] $10 per kilo) = $45 per kilo That is, if milk is in short supply, Colorado Mountains should not agree to produce any hard cheese unless the buyer is willing to pay at least $45 per kilo. 12-19 (25–30 min. ) Value-added, nonvalue-added costs. 1. |Category |Examples | | |Value-added costs |a. Materials and labor for regular repairs |$800,000 | |Nonvalue-added costs |b.Rework costs |$ 75,000 | | |c. Expediting costs caused by work delays |60,000 | | |g. Breakdown maintenance of equipment |55,000 | | |Total |$190,000 | |Gray area |d.Materials handling costs |$ 50,000 | | |e. Materials procurement and inspection costs |35,000 | | |f. Preventive maintenance of equipment |15,000 | | |Total |$100,000 |Classifications of value-added, nonvalue-added, and gray area costs are often not clear-cut. Other classifications of some of the cost cat egories are also plausible. For example, some students may include materials handling, materials procurement, and inspection costs and preventive maintenance as value-added costs (costs that customers perceive as adding value and as being necessary for good repair service) rather than as in the gray area.Preventive maintenance, for instance, might be regarded as value-added because it helps prevent nonvalue-adding breakdown maintenance. 2. Total costs in the gray area are $100,000. Of this, we assume 65%, or $65,000, are value-added and 35%, or $35,000, are nonvalue-added. Total value-added costs: $800,000 + $65,000 $ 865,000 Total nonvalue-added costs: $190,000 + $35,000 225,000 Total costs$1,090,000 Nonvalue-added costs are $225,000 ? $1,090,000 = 20. 64% of total costs.Value-added costs are $865,000 ? $1,090,000 = 79. 36% of total costs. |3. |Effect on Costs Classified as | | |Value-Added |Nonvalue-Added |Gray | |Program | | |Area | |(a) Quality improvement programs to | | | | |à ¢â‚¬ ¢ reduce rework costs by 75% (0. 5 ( $75,000) | |–$ 56,250 | | |†¢ reduce expediting costs by 75% | | | | |(0. 75 ( $60,000) | |– 45,000 | | |†¢ reduce materials and labor costs by 5% | | | | |(0. 5 ( $800,000) |–$ 40,000 |  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | |Total effect |–$ 40,000 |–$101,250 | | | | | | | |(b) Working with suppliers to | | | | |†¢ reduce materials procurement and inspection costs by 20% (0. 0 ( $35,000) | | | | |†¢ reduce materials handling costs by 25% | | |–$ 7,000 | |(0. 25 ( $50,000) | | | | |Total effect | | |– 12,500 | |Transferring 65% of gray area costs (0. 5 ( | | |– 19,500 | |$19,500 = $12,675) as value-added and 35% | | | | |(0. 5 ( $19,500 = $6,825) as nonvalue-added | | | | |Effect on value-added and nonvalue-added costs |–$ 12,675 |–$ 6,825 |+ 19,500 | | |–$ 12,675 |–$ 6,825 |$ 0 | |(c) Maintenance programs to | | | | |†¢ increase preventive maintenance costs by 50% | | | | |(0. 0 ( $15,000) | | |+$ 7,500 | |†¢ decrease breakdown maintenance costs by 40% | | | | |(0. 40 ( $55,000) | |–$ 22,000 |  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | |Total effect | |– 22,000 |+ 7,500 | |Transferring 65% of gray area costs (0. 65 ( $7,500 = $4,875) as value-added and 35%| | | | |(0. 5 ( $7,500 = $2,625) as nonvalue-added | | | | |Effect on value-added and nonvalue-added costs |+$ 4,875 |+ 2,625 |– 7,500 | | |+$ 4,875 |–$  Ã‚  19,375 |$ 0 | |Total effect of all programs |–$ 47,800 |–$127,450 | | |Value-added and nonvalue-added costs calculated in requirement 2 | | | | |Expected value-added and nonvalue-added costs as a result of implementing these |865,000 |225,000 | | |programs | | | | | |$817,200 |$ 97,550 | | If these programs had been implemented, total costs would have decreased from $1,090,000 (requirement 2) to $817,200 + $97,550 = $914,750, and the percentage of nonvalue-added costs would decrease from 20. 64% (requirement 2) to $97,550 ? 914,750 = 10. 66%. These are significant improvements in Marino’s performance. 12-20(25(30 min. ) Target operating income, value-added costs, service company. 1. The classification of total costs in 2012 into value-added, nonvalue-added, or in the gray area in between follows: ValueGrayNonvalue-Total AddedAreaadded(4) = (1) (2) (3) (1)+(2)+(3)Doing calculations and preparing drawings 77% ? $390,000$300,300$300,300 Checking calculations and drawings 3% ? $390,000$11,70011,700 Correcting errors found in drawings 8% ? $390,000$31,20031,200 Making changes in response to client requests 5% ? $390,000 19,50019,500 Correcting errors to meet government building code, 7% ? $390,000 27,300 27,300 Total professional labor costs 319,800 11,700 58,500 390,000 Administrative and support costs at 44% ($171,600 ? $390,000) of professional labor costs 140,712 5,148 25,740 171,600 Travel 15,000   15,000 Total$475,512$16,848$84,240$576,600Doing calculations and responding to client requests for changes are value-added costs because customers perceive these costs as necessary for the service of preparing architectural drawings. Costs incurred on correcting errors in drawings and making changes because they were inconsistent with building codes are nonvalue-added costs. Customers do not perceive these costs as necessary and would be unwilling to pay for them. Calvert should seek to eliminate these costs by making sure that all associates are well-informed regarding building code requirements and by training associates to improve the quality of their drawings. Checking calculations and drawings is in the gray area (some, but not all, checking may be needed). There is room for disagreement on these classifications.For example, checking calculations may be regarded as value added. 2. Reduction in professional labor-hours by a. Correcting errors in drawings (8% ? 7,500)600 hours b. Correcting errors to conform to building code (7% ? 7,500) 525 hours Total 1,125 hours Cost savings in professional labor costs (1,125 hours ? $52)$ 58,500 Cost savings in variable administrative and support costs (44% ? $58,500) 25,740 Total cost savings$ 84,240 Current operating income in 2012$124,650 Add cost savings from eliminating errors 84,240 Operating income in 2012 if errors eliminated$208,890 3. Currently 85% ? 7,500 hours = 6,375 hours are billed to clients generating revenues of $701,250.The remaining 15% of professional labor-hours (15% ? 7,500 = 1,125 hours) is lost in making corrections. Calvert bills clients at the rate of $701,250 ? 6,375 = $110 per professional labor-hour. If the 1,125 professional labor-hours currently not being billed to clients were billed to clients, Calvert’s revenues would increase by 1,125 hours ? $110 = $123,750 from $701,250 to $825,000 ($701,250 + $123,750). Costs remain unchanged Professional labor costs$390,000 Administrative and support (44% ? $390,000) 171,600 Travel 15,000 Total costs$576,600 Calvert’s operating income would be Revenues$825,000 Total costs 576,600 Operating income$248,400 12-21(25–30 min. Target prices, target costs, activity-based costing. 1. Snappy’s operating income in 2011 is as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 250,000 | |Revenues ($4 ( 250,000) |$1,000,000 |$4. 00 | |Purchase cost of tiles ($3 ( 250,000) |750,000 |3. 0 | |Ordering costs ($50 ( 500) |25,000 |0. 10 | |Receiving and storage ($30 ( 4,000) |120,000 |0. 48 | |Shipping ($40 ( 1,500) |60,000 |0. 24 | |Total costs |955,000 |3. 82 | |Operating income |$ 45,000 |$0. 18 | 2.Price to retailers in 2012 is 95% of 2011 price = 0. 95 ( $4 = $3. 80; cost per tile in 2012 is 96% of 2011 cost = 0. 96 ( $3 = $2. 88. Snappy’s operating income in 2012 is as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 250,000 | |Revenues ($3. 80 ( 250,000) |$950,000 |$3. 0 | |Purchase cost of tiles ($2. 88 ( 250,000) |720,000 |2. 88 | |Ordering costs ($50 ( 500) |25,000 |0. 10 | |Receiving and storage ($30 ( 4,000) |120,000 |0. 48 | |Shipping ($40 ( 1,500) |60,000 |0. 24 | |Total costs |925,000 |3. 0 | |Operating income |$ 25,000 |$0. 10 | 3. Snappy’s operating income in 2012, if it makes changes in ordering and material handling, will be as follows: | |Total for | | | |250,000 Tiles |Per Unit | | |(1) |(2) = (1) ? 50,000 | |Revenues ($3. 80 ( 250,000) |$950,000 |$3. 80 | |Purchase cost of tiles ($2. 88 ( 250,000) |720,000 |2. 88 | |Ordering costs ($25 ( 200) |5,000 |0. 02 | |Receiving and storage ($28 ( 3,125) |87,500 |0. 35 | |Shipping ($40 ( 1,500) |60,000 |0. 4 | |Total costs |872,500 |3. 49 | |Operating income |$ 77,500 |$0. 31 | Through better cost management, Snappy will be able to achieve its target operating income of $0. 30 per tile despite the fact that its revenue per tile has decreased by $0. 20 ($4. 0 0 – $3. 80), while its purchase cost per tile has decreased by only $0. 12 ($3. 00 – $2. 88). 12-22 (20 min. ) Target costs, effect of product-design changes on product costs. 1. and 2.Manufacturing costs of HJ6 in 2010 and 2011 are as follows: 2010 2011 Per UnitPer Unit Total (2) = Total (4) = (1)(1) ? 3,500 (3)(3) ? 4,000 Direct materials, $1,200 ? 3,500; $1,100 ? 4,000$4,200,000$1,200$4,400,000$1,100 Batch-level costs, $8,000 ? 70; $7,500 ? 80 560,000 160 600,000 150 Manuf. operations costs, $55 ? 21,000; $50 ? 22,000 1,155,000 330 1,100,000 275 Engineering change costs, $12,000 ? 14; $10,000 ? 10 168,000 48 100,000 25 Total$6,083,000$1,738$6,200,000$1,550 3. [pic]= [pic] ? 90% = $1,738 ? 0. 90 = $1,564. 20 Actual manufacturing cost per unit of HJ6 in 2011 was $1,550.Hence, Medical Instruments did achieve its target manufacturing cost per unit of $1,564. 20 4. To reduce the manufacturing cost per unit in 2011, Medical Instruments reduced the cost per unit in each of the four cost categories—direct materials costs, batch-level costs, manufacturing operations costs, and engineering change costs. It also reduced machine-hours and number of engineering changes made—the quantities of the cost drivers. In 2010, Medical Instruments used 6 machine-hours per unit of HJ6 (21,000 machine-hours (3,500 units). In 2011, Medical Instruments used 5. 5 machine-hours per unit of HJ6 (22,000 machine-hours ( 4,000 units). Medical Instruments reduced engineering changes from 14 in 2010 to 10 in 2011.Medical Instruments achieved these gains through value engineering activities that retained only those product features that customers wanted while eliminating nonvalue-added activities and costs. 12-23(20 min. )Cost-plus target return on investment pricing. 1. Target operating income = target return on investment ( invested capital Target operating income (25% of $900,000)$225,000 Total fixed costs 375,000 Target contribution margin$600,000 Target contri bution per room-night, ($600,000 ? 15,000) $40 Add variable costs per room-night 5 Price to be charged per room-night $45 Proof Total room revenues ($45 ( 15,000 room-nights)$675,000 Total costs: Variable costs ($5 ( 15,000)$ 75,000 Fixed costs 375,000Total costs 450,000 Operating income$225,000 The full cost of a room = variable cost per room + fixed cost per room The full cost of a room = $5 + ($375,000 ? 15,000) = $5 + $25 = $30 Markup per room = Rental price per room – Full cost of a room = $45 – $30 = $15 Markup percentage as a fraction of full cost = $15 ? $30 = 50% 2. If price is reduced by 10%, the number of rooms Beck could rent would increase by 10%. The new price per room would be 90% of $45 $ 40. 50 The number of rooms Beck expects to rent is 110% of 15,000 16,500 The contribution margin per room would be $40. 50 – $5$ 35. 50 Contribution margin ($35. 50 ( 16,500)$585,750Because the contribution margin of $585,750 at the reduced price of $40. 50 is l ess than the contribution margin of $600,000 at a price of $45, Blodgett should not reduce the price of the rooms. Note that the fixed costs of $375,000 will be the same under the $45 and the $40. 50 price alternatives and hence, are irrelevant to the analysis. 12-24(20(25 min. )Cost-plus, target pricing, working backwards. 1. Investment$8,400,000 Return on investment18% Operating income (18% ( $8,400,000)$1,512,000 Operating income per unit of XR500 ($1,512,000 ( 1,500)$1,008 Full cost per unit of XR500 (1,008 ? 0. 09)$11,200 Selling price (($11,200 + $1,008))$12,208 Markup percentage on variable cost ($1,008 ( $8,450)11. 93%Total fixed costs = (Full cost per unit – Variable cost per unit) ( Units sold = ($11,200 – $8,450) ( 1,500 units = $4,125,000 2. Contribution margin per unit = $12,208 – $8,450 = $3,758 Increase in sales = $10% ( 1,500 units = 150 units Increase in contribution margin = $3,758 ( 150 units =$563,700 Less: Advertising costs 500,000 Increase in operating income$ 63,700 Road Warrior should spend $500,000 in advertising because it increases operating income by $63,700. 3. |Revenues ($12,208 ? 1,400 units) |$17,091,200 | |Target full cost at 9% markup ($17,091,200 ? 1. 9) |$15,680,000 | |Less: Target total fixed costs ($4,125,000 – $125,000) | 4,000,000 | |Target total variable costs |$11,680,000 | |Divided by number of units | ? 1,400 units | |Target variable cost per unit |$ 8,342. 86 | 12-25(20 min. ) Life-cycle product costing. 1. [pic]Contribution margin per unit = Selling price – Variable cost per unit = $50 – $25 = $25 |Total fixed costs over |= |Design fixed costs |+ |Production fixed |+ |Marketing and distribution | |life of robot | | | |costs | |fixed costs | = $650,000 + $3,560,000 + $2,225,000 = $6,435,000 BEP in units = [pic] 2a. Option A: |Revenues ($50 [pic] 500,000 units) |$25,000,000 | |Variable costs ($25 [pic] 500,000 units) |12,500,000 | |Fixed costs | 6,435,000 | |Operating incom e |$ 6,065,000 | 2b. Option B: Revenues | | | Year 2 ($70 [pic] 100,000 units) |$ 7,000,000 | | Years 3 & 4 ($40[pic]600,000 units) | 24,000,000 | | Total revenues |31,000,000 | |Variable costs ($25 [pic] 700,000 units) |17,500,000 | |Fixed costs | 6,435,000 | |Operating income |$ 7,065,000 | Over the product’s life-cycle, Option B results in an overall higher operating income of $1,000,000 ($7,065,000 – $6,065,000). 12-26(30 min. )Relevant-cost approach to pricing decisions. |1. Revenues (1,000 crates at $117 per crate) | |$117,000 | | |Variable costs: | | | | | Manufacturing |$35,000 | | | | Marketing | 17,000 | | | | Total variable costs | | 52,000 | | |Contribution margin | |65,000 | | |Fixed costs: | | | | | Manufacturing |$30,000 | | | | Marketing | 13,000 | | | | Total fixed costs | | 43,000 | | |Operating income | |$ 22,000 | Normal markup percentage: $65,000 ? $52,000 = 125% of total variable costs. 2. Only the manufacturing-cost category is relevant to con sidering this special order; no additional marketing costs will be incurred. Variable manufacturing cost per crate = $35,000 ? 1,000 crates = $35 per crate.The relevant manufacturing costs for the 200-crate special order are: Variable manufacturing cost per unit $35 ( 200 crates$ 7,000 Special packaging 3,000 Relevant manufacturing costs$10,000 Any price above $50 per crate ($10,000 ? 200) will make a positive contribution to operating income. Therefore, based on financial considerations, Stardom should accept the 200-crate special order at $55 per crate that will generate revenues of $11,000 ($55 ( 200) and relevant (incremental) costs of $10,000. The reasoning based on a comparison of $55 per crate price with the $65 per crate absorption cost ignores monthly cost-volume-profit relationships.The $65 per crate absorption cost includes a $30 per crate cost component that is irrelevant to the special order. The relevant range for the fixed manufacturing costs is from 500 to 2,000 crat es per month; the special order will increase production from 1,000 to 1,200 crates per month. Furthermore, the special order requires no incremental marketing costs. 3. If the new customer is likely to remain in business, Burst should consider whether a strictly short-run focus is appropriate. For example, what is the likelihood of demand from other customers increasing over time? If Burst accepts the 200-crate special offer for more than one month, it may preclude accepting other customers at prices exceeding $55 per crate.Moreover, the existing customers may learn about Burst’s willingness to set a price based on variable cost plus a small contribution margin. The longer the time frame over which Burst keeps selling 200 crates of canned peaches at $55 a crate, the more likely it is that existing customers will approach Burst for their own special price reductions. If the new customer wants the contract to extend over a longer time period, Burst should negotiate a higher pr ice. 12-27(25–30 min. )Considerations other than cost in pricing decisions. 1. |Guest nights on weeknights: | | |18 weeknights ? 100 rooms ? 0% = 1,620 | | |Guest nights on weekend nights: | | |12 weekend nights ? 100 rooms ? 20% = 240 | | |Total guest nights in April = 1,620 + 240 = 1,860 | | |Breakfasts served: | | |1,620 weeknight guest nights ? 1. 0 = 1,620 | | | 240 weekend guest nights ? 2. = 600 | | |Total breakfasts served in April = 1,620 + 600 = 2,220 | | |Total costs for April: | | |Depreciation |$ 20,000 | |Administrative costs |35,000 | |Fixed housekeeping and supplies |12,000 | |Variable housekeeping and supplies (1,860 ? $25) |46,500 | |Fixed breakfast costs |5,000 | |Variable breakfast costs (2,220 ? 5) | 11,100 | |Total costs for April |$129,600 | |Cost per guest night ($129,600 ? 1,860) |$69. 68 | |Revenue for April ($68 ? 1,860) |$126,480 | |Total costs for April | 129,600 | |Operating income/(loss) |$ (3,120) | 2. |New weeknight guest nights | | |18 weeknights ? 100 rooms ? 5% = 1,530 | | |New weekend guest nights | | |12 weeknights ? 100 rooms ? 50% = 600 | | |Total guest nights in April = 1,530 + 600 = 2,130 | | |Breakfasts served: | | |1,530 weeknight guest nights ? 1. 0 = 1,530 | | | 600 weekend guest nights ? 2. = 1,500 | | |Total breakfasts served in April = 1,530 + 1,500 = 3,030 | | |Total costs for April: | | |Depreciation |$20,000 | |Administrative costs |35,000 | |Fixed housekeeping and supplies |12,000 | |Variable housekeeping and supplies (2,130 ? $25) |53,250 | |Fixed breakfast costs |5,000 | |Variable breakfast costs (3,030 ? $5) | 15,150 | |Total costs |$140,400 | |Revenue [(1,530 ? $80) + (600 ? 50)] |$152,400 | |Total costs for April | 140,400 | |Operating income |$ 12,000 | Yes, this pricing arrangement would increase operating income by $15,120 from an operating loss of $3,120 to an operating income of $12,000 ($12,000 + $3,120 = $15,120). 3. The weeknight guests are business travelers who have to stay at the hotel on weeknights to conduct business for their organizations. They are probably not paying personally for their hotel stays, and they are more interested in the hotel’s location in the business park than the price of the stay, as long as it is reasonable. The demand of business travelers is inelastic.In contrast, the weekend guests are families who are staying at the hotel for pleasure and are paying for the hotel from their personal incomes. They are willing to consider other hotel options or even not travel at all if the price is high and unaffordable. The demand of pleasure travelers is elastic. Because of the differences in preferences of the weeknight and weekend guests, Executive Suites can price discriminate between these guests by charging $30 more on weeknights than on weekends and still have weeknight travelers stay at the hotel. 4. Executive Suites would need to charge a minimum of $35 per night for the last-minute rooms, an amount equal to the variable cost per room. Variable cost per room night = $25 per room night + $5 ? breakfasts = $35. Any price above $35 would increase Executive Suites operating income. 12-28 (25 min. ) Cost-plus, target pricing, working backward. 1. In the following table, work backwards from operating income to calculate the selling price |Selling price |$ 10. 14 (plug) | |Less: Variable cost per unit | 3. 75 | |Unit contribution margin |$ 6. 39 | |Number of units produced and sold | ? 00,000 units | |Contribution margin |$3,195,000 | |Less: Fixed costs | 3,000,000 | |Operating income |$ 195,000 | a)Total sales revenue = $10. 14 [pic] 500,000 units = $5,070,000 b)Selling price = $10. 14 (from above) Alternatively, |Operating income |$ 195,000 | |Add fixed costs | 3,000,000 | |Contribution margin |3,195,000 | |Add variable costs ($3. 75 ? 500,000 units) | 1,875,000 | |Sales revenue |$5,070,000 | [pic] )Rate of return on investment = [pic] d)Markup % on full cost Total cost = ($3. 75 [pic] 500,000 units) + $3,000,000 = $4,875,000 Unit cost = [pic] Markup % = [pic] Or [pic] |2. |New fixed costs |=$3,000,000 – $200,000 = $2,800,000 | | |New variable costs |= $3. 75 – $0. 60 = $3. 15 | | |New total costs |= ($3. 15 ? 500,000 units) + $2,800,000 = $4,375,000 | | |New total sales (5% markup) |= $4,375,000 [pic] 1. 4 = $4,550,000 | | |New selling price |= $4,550,000 ? 500,000 units = $9. 10 | | |Alternatively, | | | |New unit cost |= $4,375,000 ? 500,000 units = $8. 75 | | |New selling price |= $8. 75 [pic] 1. 04 = $9. 10 | |3. |New units sold = 500,000 units ? 90% = $450,000 units | Budgeted Operating Income | |for the Year Ending December 31, 20xx | |Revenues ($9. 10 [pic] 450,000 units) |$4,095,000 | |Variable costs ($3. 15 [pic] 450,000 units) | 1,417,500 | |Contribution margin |2,677,500 | |Fixed costs | 2,800,000 | |Operating income (loss) |$ (122,500) | 12-29(40–45 min. ) Target prices, target costs, value engineering, cost incurrence, locked-in cost, activi ty-based costing. 1. |Old CE100 | |New CE100 | | | |Cost Change | | |Direct materials costs |$182,000 |$2. 20 [pic] 7,000 = $15,400 less |$166,600 | |Direct manufacturing labor costs |28,000 |$0. 50 [pic] 7,000 = $3,500 less |24,500 | |Machining costs |31,500 |Unchanged because capacity same |31,500 | |Testing costs |35,000 |(20% [pic] 2. 5 [pic] 7,000) ? 2 = $7,000 |28,000 | |Rework costs |14,000 |(See Note 1) |5,600 | |Ordering costs |3,360 |(See Note 2) |2,100 | |Engineering costs |21,140 |Unchanged because capacity same |21,140 | |Total manufacturing costs |$315,000 | |$279,440 | Note 1: 10% of old CE100s are reworked. That is, 700 (10% of 7,000) CE100s made are reworked. Rework costs = $20 per unit reworked ( 700 = $14,000. If rework falls to 4% of New CE100s manufactured, 280 (4% of 7,000) New CE100s manufactured will require rework. Rework costs = $20 per unit ( 280 = $5,600. Note 2 : Ordering costs for New CE100 = 2 orders/month ( 50 components ( $21/order = $2,100Unit manu facturing costs of New CE100 = $279,440 ? 7,000 = $39. 92 2. Total manufacturing cost reductions based on new design= $315,000 – $279,440 = $35,560 Reduction in unit manufacturing costs based on new design= $35,560 ? 7,000 = $5. 08 per unit. The reduction in unit manufacturing costs based on the new design can also be calculated as Unit cost of old design, $45 ($315,000 ? 7,000 units) – Unit cost of new design, $39. 92 = $5. 08 Therefore, the target cost reduction of $6 per unit is not achieved by the redesign. 3. Changes in design have a considerably larger impact on costs per unit relative to improvements in manufacturing efficiency ($5. 08 versus $1. 50).One explanation is that many costs are locked in once the design of the radio-cassette is completed. Improvements in manufacturing efficiency cannot reduce many of these costs. Design choices can influence many direct and overhead cost categories, for example, by reducing direct materials requirements, by reducing d efects requiring rework, and by designing in fewer components that translate into fewer orders placed and lower ordering costs. 12-30(25 min. )Cost-plus, target return on investment pricing. 1. Target operating income = Return on capital in dollars = $13,000,000[pic]10% = $1,300,000 2. |Revenues* |$6,000,000 | |Variable costs [($3. 50 + $1. 0)[pic]500,000 cases | 2,500,000 | |Contribution margin |3,500,000 | |Fixed costs ($1,000,000 + $700,000 + $500,000) | 2,200,000 | |Operating income (from requirement 1) |$1,300,000 | * solve backwards for revenues Selling price = [pic]$12 per case. Markup % on full cost Full cost = $2,500,000 + $2,200,000 = $4,700,000 Unit cost = $4,700,000 ? 500,000 cases = $9. 40 per case Markup % on full cost = [pic]27. 66% 3. Budgeted Operating Income | |For the year ending December 31, 20xx | |Revenues ($14 [pic] 475,000 cases*) |$6,650,000 | |Variable costs ($5 [pic] 475,000 cases) | 2,375,000 | |Contribution margin |4,275,000 | |Fixed costs | 2,200,000 | |Operating income |$2,075,000 | *New units = 500,000 cases[pic]95% = 475,000 casesReturn on investment = [pic]15. 96% Yes, increasing the selling price is a good idea because operating income increases without increasing invested capital, which results in a higher return on investment. The new return on investment exceeds the 10% target return on investment. 12-31(20 min. )Cost-plus, time and materials, ethics. 1. As shown in the table below, Garrison will tell Briggs that she will have to pay $460 to get the air conditioning system repaired and $440 to get it replaced. |COST |Labor |Materials |Total Cost | |Repair option (5 hrs. [pic] $30 per hr. $100) |$150 |$100 |$250 | |Replace option (2 hrs. [pic] $30 per hr. ; $200) | 60 | 200 | 260 | |   | | |   | |PRICE (100% markup on labor cost; 60% markup on materials) |Labor |Materials |Total Price | |Repair option ($150 [pic] 2; $100 [pic] 1. 6) |$300 |$160 |$460 | |Replace option ($60 [pic] 2; $200 [pic] 1. 6) | 120 | 320 | 440 | 2 .If the repair and replace options are equally effective, Briggs will choose to get the air conditioning system replaced for $440 (rather than spend $460 on repairing it). 3. R&C Mechanical will earn a greater contribution toward overhead in the repair option ($210 = $460 – $250) than in the replace option ($180 = $440 – $260). Therefore, Garrison will recommend the repair option to Briggs which is not the one she would prefer. Recognizing this conflict, Garrison may even present only the repair option to Ashley Briggs. Of course, he runs the risk of Briggs walking away and thinking of other options (at which point, he could present the replace option as a compromise). The problem is hat Garrison has superior information about the repairs needed but his incentives may cause him to not reveal his information and instead use it to his advantage. It is only the seller’s desire to build a reputation, to have a long-term relationship with the customer, and to have th e customer recommend the seller to other potential buyers of the service that encourages an honest discussion of the options. The ethical course of action would be to honestly present both options to Briggs and have her choose. To have their employees act ethically, organizations do not reward employees on the basis of the profits earned on various jobs. They also develop codes of conduct and core values and beliefs that specify appropriate and inappropriate behaviors. 12-32(25 min. )Cost-plus and market-based pricing. 1.California Temps’ full cost per hour of supplying contract labor is Variable costs$13 Fixed costs ($168,000 ? 84,000 hours) 2 Full cost per hour$15 Price per hour at full cost plus 20% = $15 ( 1. 20 = $18 per hour. 2. Contribution margins for different prices and demand realizations are as follows: | | |Contribution Margin per | | | | |Variable Cost per Hour |Hour |Demand in Hours |Total Contribution | |Price per Hour |(2) |(3) = (1) – (2) |(4) |(5) = (3) ? 4) | |(1) | | | | | |$16 |$13 |$3 |124,000 |$372,000 | |17 |13 |4 |104,000 |416,000 | |18 |13 |5 |84,000 |420,000 | |19 |13 |6 |74,000 |444,000 | |20 |13 |7 |61,000 |427,000 | Fixed costs will remain the same regardless of the demand realizations.Fixed costs are, therefore, irrelevant since they do not differ among the alternatives. The table above indicates that California Temps can maximize contribution margin ($444,000) and operating income by charging a price of $19 per hour. 3. The cost-plus approach to pricing in requirement 1 does not explicitly consider the effect of prices on demand. The approach in requirement 2 models the interaction between price and demand and determines the optimal level of profitability using concepts of relevant costs. The two different approaches lead to two different prices in requirements 1 and 2. As the chapter describes, pricing decisions should consider both demand or market considerations and supply or cost factors.The approach in requir ement 2 is the more balanced approach. In most cases, of course, managers use the cost-plus method of requirement 1 as only a starting point. They then modify the cost-plus price on the basis of market considerations—anticipated customer reaction to alternative price levels and the prices charged by competitors for similar products. 12-33Cost-plus and market-based pricing. 1. Single rate = [pic] $11. 91 per test-hour (TH) Hourly billing rate for HTT and ACT = $11. 91[pic]1. 45 = $17. 27 2. Labor and supervision = [pic]= $4. 64 per test-hour Setup and facility costs = [pic]= $503. 275 per setup-hour Utilities = [pic]= $36. 80 per machine-hour (MH) 3. |HTT |ACT |Total | |Labor and supervision |$295,104 |$196,736 |$ 491,840 | |($4. 64? 63, 600; 42,400 test-hours)1 | | | | |Setup and facility cost |100,655 |301,965 |402,620 | |($503. 275? 200; 600 setup-hours)2 | | | | |Utilities | 184,000 | | | |($36. 80? ,000; 5,000 machine-hours)3 | |184,000 |368,000 | |Total cost |$579,759 | $682,701 |$1,262,460 | |Number of testing hours (TH) |? 63,600 TH |? 42,400 TH | | |Cost per testing hour |$9. 12 per TH |$ 16. 10 per TH | | |Mark-up | ? 1. 45 | ? 1. 5 | | |Billing rate per testing hour |$ 13. 22 per TH |$ 23. 35 per TH | | | | | | | 1106,000 test-hours [pic] 60% = 63,600 test-hours; 106,000 test-hours[pic]40% = 42,400 test-hours 2800 setup-hours ? 25% = 200 setup-hours; 800 setup-hours ? 75% = 600 setup-hours 310,000 machine-hours ? 50% = 5,000 machine-hours; 10,000 machine-hours ? 50% = 5,000 machine-hours The billing rates based on the activity-based cost structure make more sense.These billing rates reflect the ways the testing procedures consume the firm’s resources. 4. To stay competitive, Best Test needs to be more efficient in arctic testing. Roughly 44% of arctic testing’s total cost [pic] occurs in setups and facility costs. Perhaps the setup activity can be redesigned to achieve cost savings. Best Test should also look for savings in the labor and supervision cost per test-hour and the total number of test-hours used in arctic testing, as well as the utility cost per machine-hour and the total number of machine hours used in arctic testing. This may require redesigning the test, redesigning processes, and achieving efficiency and productivity improvements. 12-34(25–30 min. )Life-cycle costing. 1. Total Project Life-Cycle Costs | |Variable costs: | | | Metal extraction and processing ($100 per ton ? 50,000 tons) |$5,000,000 | |Fixed costs: | | | Metal extraction and processing ($4,000 ? 24 months) |96,000 | | Rent on temporary buildings ($2,000 ? 7 months) |54,000 | | Administration ($5,000 ? 27 months) |135,000 | | Clean-up ($30,000 ? 3 months) |90,000 | | Land restoration |475,000 | | Selling land | 150,000 | |Total life-cycle cost |$6,000,000 | 2. Projected Life Cycle Income Statement | |Revenue ($150 per ton [pic] 50,000 tons) |$7,500,000 | |Sale of land (plug after inputting other numbers) |500,000 | |Total life-cycle cost | (6,000,000) | |Life-cycle operating income ($40 per ton ? 50,000 tons) |$2,000,000 | Mark-up percentage on project life-cycle cost = [pic] [pic] = 33? % 3. |Revenue ($140 per ton [pic] 50,000 tons) |$7,000,000 | |Sale of land | 400,000 | |Total revenue |$7,400,000 | |Total life-cycle cost at mark-up of 33? % |$5,550,000 | |($7,400,000 ? 1. 33333) | | |New Life would need to reduce total life-cycle costs by |$ 450,000 | |($6,000,000 – $5,550,000) | | |Check | | |Revenue |$7,000,000 | |Sale of land |400,000 | |Total life-cycle cost |(5,550,000) | |Life-cycle operating income |$1,850,000 | |Mark-up percentage = [pic]= 33? | | 12-35  (30 min. ) Airline pricing, considerations other than cost in pricing. 1. If the fare is $500, a. Air Eagle would expect to have 200 business and 100 pleasure travelers. b. Variable costs per passenger would be $65. c. Contribution margin per passenger = $500 – $65 = $435. If the fare is $2,100, a. Air Eagle w ould expect to have 180 business and 20 pleasure travelers. b. Variable costs per passenger would be $175. c. Contribution margin per passenger = $2,100 – $175 = $1,925. Contribution margin from business travelers at prices of $500 and $2,100, respectively, follow: At a price of $500: $435 ? 200 passengers = $ 87,000At a price of $2,100: $1,925 ? 180 passengers= $346,500 Air Eagle would maximize contribution margin and operating income by charging business travelers a fare of $2,100. Contribution margin from pleasure travelers at prices of $500 and $2,100, respectively, follow: At a price of $500: $435 ? 100 passengers= $43,500 At a price of $2,100: $1,925 ? 20 passengers= $38,500 Air Eagle would maximize contribution margin and operating income by charging pleasure travelers a fare of $500. Air Eagle would maximize contribution margin and operating income by a price differentiation strategy, where business travelers are charged $2,100 and pleasure travelers $500.In deciding between the alternative prices, all other costs such as fuel costs, allocated annual lease costs, allocated ground services costs, and allocated flight crew salaries are irrelevant. Why? Because these costs will not change whatever price Air Eagle chooses t