Criticism of Absorption Cost System Math Problem

Criticism of Absorption Cost System - Math Problem Example As common sense would have it, fixed cost remains fixed no matter what the level of production is. Hence, in such a case managers often tend to over produce thinking it’s better to allocate the fix overhead over a wider range of output and reducing the cost per unit (since spreading fixed cost over greater units tends to drive down fixed cost per unit and when fixed costs per unit go down then so does the overall costa per unit), thus seeking an increase in profit per unit of output. The lower fixed cost per unit does of course increase the level of profitability. But a couple of factors need to be considered while making the overproduction decision. While over producing tends to allocate fixed cost over a greater units of output, we need to see whether we really need to over produce. Many factors would need to be considered including the demand for the excess produce, storage and handling costs, cash flow situation etc. There would be no point going for over production if the re is no sales market for additional units or the storage costs are high as such a step might actually cost more than the saving done by allocating the fixed overheads on excessive production. It also needs to be considered that what would happen to the excess inventory that would be produced. If the company has not taken care of the market conditions and consequently it produces in excess of its projected sales, then such an exercise would result in excessive stock piling. Clearly the company wouldn’t be profitable in such a scenario. Another key question that needs to be answered is whether the incentive to overproduce allows over producing stock irrespective of stock piling or storage conditions. The excessive inventory that would be produced would be visible to everyone, reflected on managerial accounts as well as in the company’s audited financial statements. It is no doubt important for managers and decision makers to consider here whether the allocation of fixed overheads provides an incentive to overproduce or not. However the danger reflected by the incentive to over produce should not be made the basis of decision making about the allocation of the fixed overheads. I agree with your view that over production results in excess inventory. Yes, sometimes it does happen that excessive production is done at the year-end so that the production costs can be driven down and financial statements are efficiently window dressed to show a good position of the company. However you need to know that there are some products that take a lot of time to be produced and their fixed costs are extremely high. In such a case, I personally think that over production is justified provided there are adequate storage facilities and there is an active sales market. Student’s Response: â€Å"In my experience allocations which are confined to fix overhead is the catalyst to overproduce a less than desirable product. There are two things that definitely go w rong. 1. When management have an incentive to decrease the cost of product, usually this is a force step toward decrease quality of all resource used to make a final product with less capital and in less time.

How Social Responsibility of Corporations Relates to Business Ethics Assignment

How Social Responsibility of Corporations Relates to Business Ethics - Assignment Example The Government must play its role in harnessing the skills attached to the corporate sector in finding out the better means in which it can benefit the society. For that certain loans and grants can also be fixed for a certain company depending on its market level in the business world. Extensive research has found that corporate responsibility is becoming an essential part of any company’s day-to-day undertakings. Thus, the responsibility played by the Government as well as the citizens in this regard should be quite eloquent and expressive. Their voice is given due value by the company and it does just about everything to get more and more customers and consumers which in turn excites it to search for better means to get the very same people. This, in turn, attracts the company to sponsor big events and sports galas, competitions as well as come towards social welfare works, which really benefits the society in more than one ways. Mr Higgins, who completed a research on the local community, was not that enthusiastic about the role played by these companies in the social sector. People, according to him, were of the view that these companies filled in social responsibilities to a certain limit and not beyond that extent where other large organizations jumped in and took the lead. For the small business owner, CSR means a different thing altogether. He sees it in a different attitude encompassing his own business and its responsibilities fulfilled for the betterment of the society or let alone none at all. Corporate Social Responsibility helps as a survival agent for any business in the new atmosphere of an economy. By that, it means whenever the economic climate changes, it favours the CSR that has been initiated by a business with respect to its role in the fulfilment of the social responsibilities. This can be regarded as an advantage of CSR whereby the business gets a slight edge as opposed to the other ones in the corporate world who haven’t actually started with the idea of investing with consideration to the society in the forms of different sponsors, helping of non-Governmental organizations and the like.  

The New Zealand Social Worker Social Work Essay

The New Zealand Social Worker Social Work Essay Pà ¼ao-te-Ata-tà ¼ (daybreak) was a report requested by the Minister of Social Welfare in 1986, that investigated the ways in which they could better support MÄ ori clients and address the social needs of the MÄ ori people (Hollis, 2005). The report stated that MÄ ori were not being consulted on any decisions regarding education, social welfare and justice and that decisions were being made for, rather than by, MÄ ori people (Ministerial Advisory Committee, 1988, p. 18). It was the beginning of a period of change for the government of New Zealand, which challenged social workers and Aotearoa New Zealand institutions to examine themselves for institutional, cultural and personal racism (Nash, Munford, ODonoghue, 2005, p. 20). Historically Pà ¼ao-te-Ata-tà ¼ was the MÄ ori perspective for the Department of Social Welfare and the Children and Young Persons Act 1974 (Keddell, 2007). The report states throughout colonial history, inappropriate structures and Pakeha involvement in issues critical for MÄ ori have worked to break down traditional MÄ ori society by weakening its base-the whÄ nau, the hapÃ…Â «, the iwi (Ministerial Advisory Committee, 1988, p. 18). It was initiated due to the high amount of MÄ ori children in the care of the state, and because it was felt at the time, that the social welfare system was not inclusive of whÄ nau (Cram, n.d.). Cram states at the heart of the issue is a profound misunderstanding or ignorance of the place of the child in MÄ ori society and its relationship with whÄ nau (Families Commission, 2012). The Pà ¼ao-te-Ata-tà ¼ report was delivered to the Minister in 1988, made thirteen recommendations which focus ed upon the need for the department to function in a bicultural manner and to share responsibility and authority for decisions with appropriate MÄ ori people (Waitangi Tribunal , 2012, p. 107). New Zealand had an obligation to the Te Tiriti O Waitangi (Treaty of Waitangi), which protects the rights of MÄ ori (tangata whenua) and provides validation for tauiwi (all those who have settled in this land after the arrival of MÄ ori) to live in this land (Nash et al., 2005. p. 160-161). With focus on bicultural practice, the government was duty-bound to make changes so that MÄ ori could be involved in decisions regarding MÄ ori, resulting in MÄ ori being involved in planning and service delivery at the tribal and community level (Ministerial Advisory Committee, 1988, p. 18). A review of the Children, Young Persons Act 1974 was necessary. The Children, Young Persons, and Their Families Act 1989 relate to children and young persons who are in need of care or protection or who offend against the law (Harris Levine, 1994, p. 75). It was established to regulate how the government responded toward children that had been abused or neglected or who were at risk of being youth offenders (Ministry of Social Development, n.d.). The Act introduced principles that changed the way decisions were made about children and young people, enabling family to become partners in the decision-making process to resolve family issues (Ministry of Social Development, n.d.). New Zealands obligation to the Te Tiriti O Waitangi has led to more culturally aware policies and practices. Historically the Children and Young Persons Act 1974 was thought to reinforce institutional racism, and didnt take into account the culture of the differing minorities throughout New Zealand (Keddell, 2007). MÄ ori felt their cultural values, that encompass the collective not the individual, were not being considered leading to unhappiness with the governmental institutions. (Keddell, 2007). The Pà ¼ao-te-Ata-tà ¼ report had caused a paradigm shift in social work thinking (Nash et al., 2005. p. 20) and the New Zealand government had to make changes to recognise this. A change to policies caused a change in practice, therefore, the Code of Ethics became inclusive of MÄ ori culture and the Bicultural Code of Ethics was established. The Aotearoa New Zealand Association of Social Workers Code of Ethics was founded on the guidelines enumerated by the International Federation of Social Workers (ANZASW, 2008). Its purpose is to: provide a definition of ethical social work, offer guidance, inspire and promote professionalism, guide social work students, underpin everyday practice and development and incorporate bicultural practice (ANZASW, 2008). Historically the ANZASW Code of Ethics was first developed in 1964, where the ANZASW was called NZASW and Code of Ethics was the Interim Code of Ethics (ANZASW, 2008). In 1976 after a conference in Puerto Rico it was decided to adopt the International Federation of Social Workers code, this transcended the Interim Code of Ethics (ANZASW, 2008). In 1993 a new code of ethics was developed, this was the first ANZASW Code of Ethics and Bicultural Code of Practice which recognises Te Tiriti O Waitangi to foster equitable collaboration between the diverse realities of its membership who are Tangata Whenua and Tauiwi (Aotearoa New Zealand Association of Social Workers, n.d.). The Pà ¼ao-te-Ata-tà ¼ report was the foundation for bicultural practice in social work practice with MÄ ori and wider communities. Ruwhui (as cited in Nash et al., 2005) maintains biculturalism as being the relationship between cultures co-existing alongside one another (p.97). The advent of biculturalism caused government agencies and social workers to reflect on the practices they employed and the ones they reproduced from overseas to see if they demonstrated the same cultural principles that New Zealand now practiced (Nash et al., 2005). Social workers are now guided by new principles that recognise family as being an integral part of MÄ ori culture, the Children, Young Persons and Their Families Act 1989 states the principle that the primary role in caring for and protecting a child or young person lies with the childs or young persons family, whÄ nau, hapÃ…Â «, iwi, and family group (New Zealand Legislation, n.d.). The Act has introduced family group conferences where family, extended family and community representatives meet together and discuss the consequences for care and protection cases or when the child has been involved in illegal behaviour so that the court is not necessarily involved (Levine, 2000). This has proved worthwhile and Maxwell and Morris (2006) state both the philosophy underpinning this system and the use of family group conferences exemplify a restorative justice approach that has now been adopted in many other countries (p. 239). The ANZASW Code of Ethics and Bicultural Code of Ethics has impacted the development of social work practice in MÄ ori and wider social work communities by incorporating the Te Tiriti O Waitangi and its commitment to creating a more anti-racist practice (ANZASW, 2008). Social workers now are responsible for the promotion of change in mono-cultural agencies and organisations therefore assisting in the protection of the integrity of Tangata Whenua (ANZASW, 2008, p. 7). Webster and Bosmann-Watene (as cited in Nash, et al., 2005) state the challenge for practitioners is to provide appropriate interventions that meet the cultural and clinical needs of MÄ ori (p. 20). The ANZASW uses bicultural practice to foster equitable collaboration between the diverse realities of its membership who are Tangata Whenua and Tauiwi (Aotearoa New Zealand Association of Social Workers, n.d.). According to Barker (as cited in Sheafor and Horejsi, 2008) social justice is an ideal condition in which all members of a society has the same basic rights, protection, opportunities and social benefits (p.22). In order for the fair and equal treatment of MÄ ori in New Zealand the Pà ¼ao-te-Ata-tà ¼ report recommended that the Department of Social Welfare improve its training methods of practitioners in the social work field (Ministerial Advisory Committee, 1988). The Department of Social Welfare needed to identify suitable people to institute training programmes to provide a MÄ ori perspective for training courses more directly related to the needs of the MÄ ori people impacted social workers commitment to social justice (Ministerial Advisory Committee, 1988). The Children, Young Persons, and Their Families Act 1989 impact social workers commitment to social justice, in how they advocate for children and their families. As a social worker one needs to be able to challenge governmental policies and structures that are ineffective. The social worker must be aware of not only the individual experience to the broader structural issues but how the individual and the social structures relate to one another (OBrien, 2011, p. 71). The Children, Young Persons, and Their Families Act 1989 could be considered an example of social justice as it publicised the racism that was thought to be in government institutions and practice, which made anti-racism towards the minority cultures part of the objective. The ANZASW Code of Ethics has impacted social workers commitment to social justice in that they now advocate social justice and principles of inclusion and choice for all members of society (ANZASW, 2008, p. 8), particularly minority races and the disadvantaged. Social workers must recognise and value clients, integrating anti-discriminatory practice, the practice in which a social work practitioner strives to reduce, undermine or eliminate discrimination and oppression (Thompson, 2006). In conclusion key principles like the Pà ¼ao-te-Ata-tà ¼ report, the Children, Young Persons and Their Families Act 1989, and the ANZASW Code of Ethics have introduced biculturalism by honouring the Treaty of Waitangi. The Pà ¼ao-te-Ata-tà ¼ report has brought about the inclusiveness of MÄ ori with regard to decision making in policies that involve them. Similarly, The Children, Young Persons, and Their Families Act 1989 have included whÄ nau, hapÃ…Â « and iwi in decision making while the ANZASW Code of Ethics focuses on anti-discriminatory practice to provide fair bicultural service to clients of all cultures. This has impacted social work in New Zealand by creating a more accepting culturally aware practice. Social workers now consider MÄ ori as a collective rather than as individuals and through training and commitment can provide a more encompassing and holistic service.

A New Genus of Hominins Found in Kenya :: Anthropology Essays Paleontology Papers

A New Genus of Hominins Found in Kenya Whenever finding new fossils, most people get excited in learning more about the mysterious history of life on earth. No one fossil finding may be more important than another, but when discovering a fossil that adds a new genus name to a species, it gets exciting. This is especially true when the fossil gives more insight to the evolution of humans. In Kenya, a new genus of hominins was found. The new genus was assigned because this hominin had a combination of derived facial and primitive neurocranial features. This hominin is guessed to be about 3.5 million years old. The findings lead the scientists to an early diet-driven adaptive radiation, which gives insight on the craniodental features, or the structure of the skull and mouth. The name of the species is Kentanthropus platyops (the Flat-Faced Man of Kenya). This fossil was found in a rugged desert-like site on the western shore of a lake in northern Kenya. This is by the Topernawi river drainages in Turkana district in northern Kenya. This fossil is known to be twice as old as Lucy, a famous Australopithecus afarensis, which is only about 1.8 million years old itself. The age of this fossil has been established because it was found in between layers of different aged soil. Eight meters below the Tulu Bor Tuff and 12 meters about the Lokochot Tuff is about 3.5 million years old, this is an area called Kataboi Member where the type of specimen is found. The paratype is from lower Lomekwi Member, seventenn meters above the Tulu Bor Tuff, estimating at 3.3 million years old. Kentanthropus platyops is estimated to be about 3.5 million years old itself. The age can also be estimated aroun 3.5 million years because hominin findings from Lomekwi, two mandibles and isolated molars have previously been found, which indicate the time period. The skull was found amongst a temporal bone that was well-preserved, two partial maxillae, some isolated teeth, and an extremely complete, yet distorted, cranium. The most astonishing thing about the skull is that it looks remarkably similar to that of a human skull. Note the platyops, platus coming from the Greek word that means flat, and opsis, meaning face. Thus making the name "Flat-Faced Man." Of course there are many differences than a human skull, but it is extremely similar to that of one.

Comparison Paper 1: Effective Biblical Counseling Essay

The debate over proper models to use in counseling is one that Dr. Larry Crabb focuses on in his book, Effective Biblical Counseling. He explores the relationship that people have with each other as well as with God. Crabb provides the readers with a variety of approaches that can be used with intergrating the word and counseling. Primary Goal Author Lawrence J. Crabb opens by highlighting his prior book, Basic Principles of Biblical Counseling. In his introduction he points out how the problems in the life of Christians begin to surface as they begin to accept a greater fellowship with God and man. With these issues also comes the need for spending more time in the body of Christ. This may often include counseling. The primary goal that Crabb has is with creating a biblical model for counseling that can be integrated into the church. Development of Problems and Personal Needs With people licing out their lives, there comes a time when crisis may occur. Sometime there have been hidden issues within a person’s life for  years, however these issues may not manifest until that person seeks a deeper relationship with God and man. As a person seeks out truth and faithfulness, that person is able to find favour in the sight of God and man. (Proverbs 3:3-5) As the issues are hidden in the heart of man, they may not be able to properly articulate these issues but more importantly they may not have a clear understanding of the proper outlets to use to deal with these issues. Crabb expresses his ideas through stating that Christiaans have a call on their life to be encouragers to others. If as Christians we are not supporting or ministering to others as they go through storms, then we are failing them. A great deal of issues are surrounded by the maturity levels of Christians. As mentioned by Paul, the immature Christian tends to quarrel more while also reacting to their circumstances with negativity. On the other hand, the mature Christian seeks out Christ. As they seek out Christ, they are seeking to worship God and if they fall into trials of sin, they are able to fear the Lord and depart from evil. They are able to get to a place of reconciliation in a quicker way. Biblical Integration One thing that Crabb does is make reference to the Lord and his word. He references Paul as well as he quotes 2 Corinthians in his early chapters. As the book moves forward he continues to build the bridge of the model with the life of the Christian in both theology and pscychology. Formula for Change In making an attempt to integrate the bible with counseling, Crabb proves the read with 4 approaches. These include: separate but equal, tossed salad, nothing buttery and spoiling the Egyptians. With the separate but equal approach, theology and psychology is equal but can never be combined.

Death of a Moth analysis Essay

â€Å"The essay is a notoriously flexible and adaptable form. It possesses the freedom to move anywhere, in all directions† says Lopate in the introduction to The Art of the Personal Essay. Virginia Woolf in her personal essay â€Å"The Death of the Moth† uses exceptional description and detail to the point where the reader can put themselves in her shoes and see what she is seeing. Although this essay may at first appear to be just a mere narrative detailed description of Woolf’s observation of an insignificant moth that is trapped in the room she is in, through further reflection, a deeper meaning can be seen. Woolf challenges and pushes the thin line between showing not telling throughout her essay. Woolf’s ability to balance the showing and telling of the moth is what makes the essay absorb the reader’s attention. As Lopate says, â€Å"All good essayists make use at times of storytelling devices: descriptions of character and place, incident, dialogue, conflict. They needn’t narrate some actual event to produce a narrative†, can be seen in Woolf’s work. Woolf starts out by describing the setting with great detail and intrigues the reader to not only continue reading but to really stop and imagine themself in a room looking out of the window seeing the farm lands such as when she says, â€Å"The plough was already scoring the field opposite the window, and where the share had been, the earth was pressed flat and gleamed with moisture. Such vigor came rolling in from the fields and the down beyond that it was difficult to keep the eyes strictly turned upon the book. † As the essay continues, the focus on the moth begins to increase to the point where every one of the moth’s movements is being narrated by the author which can be seen through the quote, â€Å"He was trying to resume his dancing, but seemed either so stiff or so awkward that he could only flutter to the bottom of the windowpane; and when he tried to fly across it he failed. † This aspect of showing and intertwining these two types of showing in Woolf’s essay is what makes the essay seem as if starts out in a seemingly directionless and open manner only to hop onto a narrative possibility and let the momentum of storytelling lead the way to a more complex meaning. The style of the essay and the way it is written is very intriguing. Woolf is able to surround the essay around a moth, while making the real story something greater, the struggle against death. As Lopate says in the introduction to â€Å"The Art of the Personal Essay†, â€Å"the essayist happily violates the number one rule of short story workshops, ‘show don’t tell’; the glory of the essayist is to tell, once and for all, everything that he or she thinks, knows and understands†, and it apparent that Woolf follows this ideal from the beginning of the essay. Two of the best quotes from her essay that depict Woolf telling us what she is thinking about the situation is, â€Å"Yet, because he was so small, and so simple a form of the energy that was rolling in at the open window and driving its way through so many narrow and intricate corridors in my own brain and in those of other human beings, there was something marvelous as well as pathetic about him,† as well as, â€Å"Again, the thought of all that life might have been had he been born in any other shape caused one to view his simple activities with a kind of pity. † The underlying message of death becomes of greater emphasis due to this. Surrounding the story around the details of the struggle of the moth and the telling of a problematic irritation in a well written and traditional style is what enhances Woolf’s essay into a fluid a combination of both literature and philosophy. Woolf’s blend of showing, comprised of a detailed storytelling style, and telling, including a philosophical account of the situation, is what leads to a successful essay. Unarguable is Woolf’s philosophical attempt at tackling the topic of death by telling the audience what she thinks, knows and understands through lines such as, â€Å"The insignificant little creature now knew death. As I looked at the dead moth, this minute wayside triumph of so great a force over so mean an antagonist filled me with wonder†. Woolf’s storytelling opens the door to this philosophical style of writing, by complementing it with a very open, although descriptive introduction into the topic of the moth’s struggle with death.