Friday, January 17, 2020
Qualitative Research Methodologies Essay
Veal (2000) has described research a ââ¬Å"systematic and careful inquiry ands search for the truthâ⬠or an investigation into a subject to discover facts. Research is collection of methods, tools and techniques for acquiring knowledge. The nature of research is to discover and explain and answer the unanswered questions. Qualitative methodology focuses on ââ¬Å"qualityâ⬠a term referring to the essence or ambience of something (Anastas, 1999). Qualitative methods are used to understand complex social phenomena. They are suitable to seek knowledge about the fundamental characteristics of a phenomenon under study. Types of Qualitative Methodologies Case-Study Research Methodology Case study as a ââ¬Å"realisticâ⬠methodology, which deals with solid and specific questions. Case study translates research question into more researchable problems, and provides rich examples, which are easy to comprehend. The significance of case studies is its revealing meaning of a phenomenon. Observation Research Methodology Scott (2001) has described observation an effective way of finding out about people in their particular environment. Observational research method provides understanding of interaction between marketers and users, exploring members interaction in an organisation and understanding norms in a community. Ethnographic Research Methodology According to Garson (1998) ethnography is the study of cultural groupings. It concentrates on close field observation of socio-cultural phenomena. Ethnographic research is a holistic approach that tries to understand a culture through the members of given culture. Quantitative Research Methodologies Quantitative research is gathering data in quantity. The goal of the quantitative research approach is to find out the truth by using statistical procedure. Hara (1995) has pointed out that quantitative methodology allows readers to understand facts easily by looking at charts and graphs. The use of statistics reduces contradictions, which may exist in research. Morgan (2000) has mentioned that ââ¬Å"quantificationâ⬠allows accuracy of statements by providing facts and figures with precision. Absence of one will make the other incomprehensible. It is assumed that quantitative methodologies are more logical and more comprehensible than qualitative methodology for this reason. descriptive, experimental, quasi-experimental Methodologies. Data Collection However for this research the most appropriate method for this study is case study as this study is comparison of these two cities based on the data and facts obtained from different libraries, books, journals, newspapers and census department to answer the questions below. â⬠¢ How history and geographical location influence their development? â⬠¢ What are the current economic figures of the cities? â⬠¢ How much progress these cities have made in trade, commerce health education and sanitation systems? â⬠¢ What is the role of geography and location in the development of urban cities?
Thursday, January 9, 2020
Legal Issues - Free Essay Example
Sample details Pages: 4 Words: 1080 Downloads: 6 Date added: 2018/12/28 Category Security Essay Type Research paper Level High school Tags: Social Network Essay Did you like this example? Introduction In this watch, there was a started look through that was an aftereffect of individual affirming on the wellspring of medications and in such cases, there can be directed a pursuit without a hunt guarantee and that was what happened. A court order is a court arrange that a justice, judge or Supreme Court official issues approve law requires officers to lead a pursuit of a man, area, or vehicle for proof of a wrongdoing and to take any confirmation they find. In many nations, a court order cant be issued with thehelp of common process (Liederbach, J. Donââ¬â¢t waste time! Our writers will create an original "Legal Issues" essay for you Create order 2014). Wards that regard the administration of law and a privilege to security compel police powers and normally require court orders or a proportional system for seeks police directed over the span of a criminal examination. The laws more often than not make a special case for direct pursuit: a cop following a criminal who has fled the scene of a wrongdoing has the privilege to enter a property where the criminal has looked for theshield. This diverges from tyrant administrations, where police commonly can look property and individuals without providing avocation or secure court consent. this is precisely my case in this circumstance. I had a reasonable expert to lead a pursuit and research on the wellspring of the medications that were found in the vehicle. Warrantless quests are done in situations where: Assent: a warrant hasnt required a man responsible for the protestor property gives assent to the inquiry. Immediate pursuit of a criminal (to keep a criminals escape or capacity to hurt others); Fast approaching annihilation of proof: where confirmation may be devastated before a warrant can be appropriately acquired; Crisis looks, for example, where somebody is heard shouting for help inside a residence; or Pursuit occurrence to capture (to relieve the danger of mischief to the capturing officers particularly). Open security: a warrantless inquiry might be passable in a crisis circumstance where people, in general, is under threat (Babbie, 2014). Plain view: confirm is in the plain perspective of law requirement officers, from a legitimate vantage point (with comparative exemptions that incorporate plain notice, where the officer distinguishes a scent that obviously shows the nearness of stash or criminal movement). with a specific end goal to influence a capture, there requirements to be a reasonable justification which for my situation can be founded on either coordinate perception by the cop, or on noise data gave by others. Data the police convey to the nonpartisan and disconnected justice must set up that, considering the cops understanding and preparingâ⬠the officer knows certainties, either through individual perception or through gossip, that would propose to a sensible, reasonable individual that the individual named in the warrant perpetrated or was carrying out a wrongdoing (Browning,2014). From 1964 to 1983, a naturally satisfactory oath involved only or essentially of noise data needed to have contained data proposing to the looking at theofficer that the prattle declarant providing the data to the police was a solid individual and that the gossip declarant had a solid premise of learning for the claimed certainties. Since 1983, a naturally adequate sworn statement must help a determination by an investigating judge that the totality of the conditions propose that there is a reasonable likelihood that the realities the police depended on for reasonable justification to capture are substantial; the off icer adjusts the relative weights of all the different indicia of unwavering quality (and untrustworthiness) going to a sources tip. the individual to be captured would be the presumes discovered directly with the medications and had a lab close to their place where they did all their medication dealings. To the best of the examiners capacity, the wrongdoing scene must be shielded from vehicular movement and climate-related impacts. Keeping unapproved or superfluous individuals out of the region is imperative in keeping up a flawless wrongdoing scene with the goal that allegations of wrongdoing scene altering and pollution caused by ill-advised techniques, are evaded. for this situation,every one of the announcements composed by the suspects in understanding to the examination of the case will be profoundly shielded in my own records. In numerous towns and urban communities, province lead prosecutors and also arraigning attorneys are regularly called to the scene of a wrongdoing as an issue of cordiality or city government strategy. In any case, it is critical to restraining access to a wrongdoing scene, and that goes for everybody who isnt significant to the assignment of looking at or gathering proof. A wrongdoing scene agent must know about the convention and arrangements of any law implementation office they work with so as to keep away from challenges that can emerge from such a circumstance(Vogel, 2014). A criminal case can be made, or lost, at the wrongdoing scene. It is where the best room for mistakes lies, and the one place where inappropriate methodology or softening convention up the gathering and recovery of proof faces the best investigation, quickly following the strategy, as well as maybe, months or even years after the fact when the case goes to trial. this will raise my dependable to deal with the wrongdoing scene with extraordinary care so as to secure at that point prove for later use for the situation,particularly at the court. Th e essential thought now of any examination is to detach and safeguard the medications found with the suspects and secure the encompassing zone to maintain a strategic distance from any messing with the proof (Vogel, 2014). References Adger, W. N., Pulhin, J. M., Barnett, J., Dabelko, G. D., Hovelsrud, G. K., Levy, M., Vogel, C. H. (2014). Human security. Cambridge University Press. Chapman, E. A., Masten, S. V., Browning, K. K. (2014). Crash and traffic violation rates before and after licensure for novice California drivers subject to different driver licensing requirements.? Journal of safety research,? 50, 125-138. Maxfield, M. G., Babbie, E. R. (2014). Research methods for criminal justice and criminology. Nelson Education. Taylor, R. W., Fritsch, E. J., Liederbach, J. (2014).? Digital crime and digital terrorism. Prentice Hall Press. Wu, L. (2013). Social network effects on productivity and job security: Evidence from the adoption of a social networking tool.? Information systems research,? 24(1), 30-51. Gunn, J., Taylor, P. (2014).? Forensic psychiatry: clinical, legal and ethical issues. CRC Press. Sharp, L., Moorman, A., Claussen, C. (2014).? Sport law: A managerial approach. Taylor Franci s. Corey, G., Corey, M. S., Corey, C., Callanan, P. (2014).? Issues and ethics in the helping professions with 2014 ACA codes. Nelson Education.
Tuesday, December 31, 2019
Structuralism Structuralism And Structuralism - 1522 Words
2.2. STRUCTURALISM As well as functionalism, structuralism has been influenced by the work of Durkheim, although the basic thrust for its development comes from linguistics. The work of the linguist Swiss Ferdinand de Saussure (1857-1913) was the first and more important source of ideas structuralist. Although Saussure only wrote about the language, the ideas that developed were later incorporated into numerous disciplines, both the social sciences and humanities. Prior to the work of Saussure, the study of language basically consisted of a track changes in the mode of using words. According to Saussure, this procedure ignores the central feature of the language. In any case we can identify the basic features or structures of the language by looking only at the words that people use when they talk about (de Saussure, 1974). The language consists of a set of rules of grammar and meaning thanback of the words, but that is not explicit in them. By put an example simple: in English is added normally the ending ed to a verb when is want to indicate that something has happened in the last. This is one of the thousands of grammar rules every speaker of a language known and used to build what he says. For Saussure, analyze the structures of the language means attend to the rules that underlie to the speaks. The majority of them them know of a way implicit: not could explain easily in what consist. In fact, the work of Linguistics is make evident what we know implicitly, but inShow MoreRelatedEssay about Structuralism640 Words à |à 3 PagesStructuralism Structuralism is a mode of thinking and a method of analysis practiced in 20th-century social sciences and humanities; it focuses on recurring patterns of thought and behaviour ââ¬â it seeks to analyse social relationships in terms of highly abstract relational structures. Structuralism is distinctly different from that applied to Radcliffe-Brown ââ¬â it involves more the bio and psychological aspect of human studies rather than social structures. Claude Levi-Strauss was the one to pioneerRead MoreEssay on Structuralism as a Literary Movement2595 Words à |à 11 Pages Structuralism as a literary movement first emerged in the 1960s in the field of linguistics. It expanded to other areas of studies as well by philosophers such as Louis Althusser in Marxist theory, Roland Barthes in literary studies, Jacques Lacan in psychoanalysis, Gerard Genette in narratology, and Claude Levi-Strauss in anthropology. This paper focuses on Straussââ¬â¢s Structure and Dialectics, Genetteââ¬â¢s Five Types of Transtextuality, and Barthesââ¬â¢s The Death of the AuthorRead MoreEssay on Mary Shelleys Frankenstein and Structuralism1899 Words à |à 8 PagesFrankenstein and Structuralism à à Professor John Lye of Brock University, California describes literary theory as: a collection of related theoretical concepts and practices which are marked by a number of premises, although not all of the theoretical approaches share or agree on all of them. à The first segment of this essay aims to define the main views of structuralism, one of these theoretical approaches. Structuralism, in particular the work of Ferdinand de Saussure, createdRead MoreThe Literary Theory Of Structuralism1203 Words à |à 5 PagesThe literary theory of Structuralism attempts to explain the connections between concepts, images, and people. Particularly, the French Structuralists utilize the concept of binary comparisons in order to explain how everything relates to each other. This theory argues that people comprehend the world around them by the understanding the differences between objects or ideas and other objects or ideas, e.g. understanding the dark because it is not light. Children learn the concept of oppositesRead MoreTaking a Look at the Structuralism Movement590 Words à |à 2 PagesStructuralism The foundation of the structuralism movement began with the idea that this was new theory. The structure of influence came from a combination of three anthropologists. Levi Strauss took the ideas of Marcell Mauss and Emilie Durkheim and applied them to the structure of cultural anthropology. His argument was that few factors separate us from apes/other animals due to language, culture, and myth. The use of structuralism is a relatively new and highly controversial theory. ââ¬Å"The AcademyRead MoreStructuralism and Reality in Wrestling Essay1205 Words à |à 5 PagesWhen discussing structuralism, I find that it takes a realistic viewpoint of how the world is represented, as we essentially are awash in concepts and signs via the structures of communication and language. In this weeks readings I found more depth to the ideas behind structuralism that my previous exposures, especially when looking to Roland Barthes The World of Wrestling from his collection Mythologies. The World of W restling provided ample insight into how the structuralist idea of differenceRead MoreMarxism and Structuralism1876 Words à |à 8 PagesMarxism and Structuralism: â⬠¢ Marx ïÆ' concerned with causes of conflict in society and believed that it was the result of struggle between different socio-economic classes. â⬠¢ saying capitalism as a bondage from which people strive to be liberated. â⬠¢ Theory of history based on historical materialism, where the system of economic production determined structures of society. All history was the history of class struggle between a ruling group, from which [came] a new economic, political and socialRead MoreStructuralism2142 Words à |à 9 Pages2012 Structuralism Structuralism was founded by E.B. Titchener but only lasted two decades because of newer movements in the psychology; however it was still know as the first school of thought. Structuralism is a mode of thinking and a method of analysis practiced in the 20-centruy social sciences and humanities; it focuses on recurring patterns of thought and behavior, it seeks to analyse social relationships in terms of highly abstract relational structures. In other words structuralism is aRead MoreStructuralism In Macbeth1232 Words à |à 5 PagesAct1 Scene 7 when he is onstage alone with the audience and admits in his soliloquy that killing King Duncan will not make him King in any Free and clear way but simply bring on new problems, and yet he proceeds with his vaulting ambition. Structuralism Macbeth is one of Shakespeare s more explicitly gruesome plays. Although most deaths occur off stage the continuous use of metaphors throughout soliloquies, duologues, and dialogues create visual ideas of concepts and deliver the themes throughRead MoreDevelopment Of Media And Communications Study1481 Words à |à 6 Pagesanalyze the development of media and communications study and the themes that have helped it to improve during the last century. A persistent concept in this field is equality because theories like Marxism, Cultural Studies, Feminism, Structuralism and Post-structuralism, Subcultural Theory and Postmodernism examined this notion and gave it a meaning in that period of time. Against this background, a central question that motives this paper is: ââ¬ËHow is equality developed by each ideology and how media
Monday, December 23, 2019
American Foreign Policy During The United States Essay
American Foreign Policy American foreign policy relates to what is done in foreign countries by the United States of America. The foreign policies include controlling of the governments of foreign countries or setting some rules in those countries. The foreign policy of America has always been changing all through the US existence. The changes have stemmed from the dynamics of exogenous and substantial influences of watershed up to the international system and also the effects and changes of endogenous inside the government of the United States. Outstanding assertions like the policies of Monroe, intercontinental encounters such as the Second World War, War of the Spanish and Americans, and the cold war and also conflicts that were termed as local including the Korean War and the Vietnam War considerably shaped the American foreign policy (Kissinger et al., 1969). The recent occurrences such as the 11th September 2001, epitomized the important exogenous watershed which influenced the American Governmentââ¬â¢s foreign policy decision- making. Apart from the exogenous dynamics which have made the bulk of judgments in the policy of U.S. foreign matters, there is also American government endogenous aspects. The elements include the Legislative body, the president, the public opinion Americans, and the bureaucracy which greatly influence the decision making concerning the foreign policy (Peterson, 1994). The purpose of this research paper is to review some important literatureShow MoreRelatedAs Senator Arthur Vandenberg Famously Stated In 1947, ââ¬Å"We1579 Words à |à 7 Pagesthe waterââ¬â¢s edge.â⬠Vandenbergââ¬â¢s declaration suggests that domestic policy differences should not affect how the United States conducts itself abroad. This notion is especially relevant in understanding the discrepancies ââ¬â or lack thereof ââ¬â between foreign and domestic policy in the modern United States. Since its founding, the United States has prided itself on its exceptionalism, with many of its leaders endorsing a ââ¬Å"foreign policy driven more by domestic values than by the vagaries of internationalRead MoreForeign Policy Of The United States1042 Words à |à 5 Pages The foreign policy of the United States of America is the process in which it cooperates with foreign nations and sets guidelines of communication for the rest of the world. The foreign policy of the United States is the strategy by which the United States communicates with foreign countries. The U.S. has a powerful influence in this world. The global reach of the United States is backed by a $14.3 trillion dollar economy, roughly a quarter of worldwide GDP, and a protection spending plan of $711Read MoreThe Trends Of Foreign Policy And National Security1653 Words à |à 7 PagesAmerican foreign policy has gradually changed since the birth of our nation. On July 4, 1891, John Quincy Adams addressed the Senate and House of Representatives during a powerful Independence Day speech designed to prevent an alliance with the Greeks against the Ottoman Empire. Although sympathetic to their cause, he warned against involving America in other statesââ¬â¢ affairs, stating,â⬠America does not go abroad in search of monsters to destroy. She is the well-wisher to Freedom and independenceRead MoreImperialism DBQ Essay examples636 Words à |à 3 PagesWhat role did Imperialism play in shaping U.S. foreign policy in the late 19th and early 20th centuries? Prior to the late 19th century, the United States was preoccupied with domestic affairs and simply used the Monroe Doctrine as their lone foreign policy. By the late 19th century, however, domestic concerns suppressed just enough to let foreign issues take the spotlight. The Industrial Revolution brought mass production, which forced the United States to seek a new global market for trade. AmericaRead MoreThe World s Tallest Building And The Wealthiest Man From The United States1418 Words à |à 6 Pagesliving in the United States today may not know what a true American world looks like due to recent efforts of globalization. Many people today only know what Fareed Zakaria describes as The Post-American World, a world where technology advancements and economic successes are all being witnessed outside the good old United States. Prior to The post-American World, America dominated in nearly every area of success including economics, politics, science, and culture (2). The post-Americ an World isnââ¬â¢tRead MoreThe United States And Foreign Policy Essay982 Words à |à 4 Pagesthe rest of the world, and its foreign policy reflected these ideas and beliefs. The United States was on its way to becoming a world power and advancing its own interest in the world, especially in the North and South America. Isolationism caused the United States to avoid being involved in other countries politics and for the U.S. to remain neutral in foreign policy Americans in the 19th century were more interested in domestic events than the affairs of foreign countries. Economic growth andRead MoreThe Policies Of The United States During The Period912 Words à |à 4 PagesThe policies of the United States during the period 1898-1936 regarding latin america can be broadly covered in phases; the first phase: Big Stick Diplomacy 1898- 1909, the second phase known as Dollar Diplomacy from 1909- 1913, the third phase called missionary diplomacy from 1913- 1921 and finally the fourth phase known and the good neighbor policy 1933- 1936. These four policies had a great impact on not only the landscape of latin america but on the future of the United States in the region.Read MoreTheu.s. The Great Depression1548 Words à |à 7 PagesBetween World War 1 and World War 2, there was constant debate in the United States between the internationalists and the isolationists; the internationalists were strongly in favor of participating in world affairs, wh ile the isolationists turned inwards, advocating to focus only on domestic matters. During the 1930s however, there was a historical event in the country that made the public and eventually the majority of the government to support the idea of the isolationists: the Great DepressionRead MorePresident Washington s Foreign Policy Essay1579 Words à |à 7 Pagesis inaccurate and negligent to state that George Washington was of little consequence within his administration in directing American foreign policy, and that his advisors upstaged him in respect to directing foreign policy for the new nation. President Washington directed successful foreign policy initiatives with the assistance and recommendations of his advisors, a right guaranteed in the United States Constriction for not only the President to inform foreign policy, but for the President to receiveRead MoreU.s. Foreign Policy Policies Essay1312 Words à |à 6 PagesAmerican foreign policy relates to what is done in foreign countries by the United States of America. The foreign policies include controlling of the governments of foreign countries or setting some rules in those countries. The foreign policy of America has always been changing all through the US existence. The changes have stemmed from the dynamics of exogenous and substantial influences of watershed up to the international system and also the effects and changes of endogenous inside the government
Sunday, December 15, 2019
Analysis of Activity Based Accounting Free Essays
Introduction Activity-Based Costing (ABC), a tool for cost management, has recently gained popularity, is based on a simple idea: in an enterprise, overhead (or operating expenses) are measured by a number of activities needed to successfully perform manufacturing and business processes. The total cost of a product is the sum of the costs of activities that are the real cause of the overhead include establishing vendor relations, purchasing, receiving, setting up a machine, running the machine, disbursing, reorganizing the production flow, redesigning the product, and taking a customer order (Turney, 1989). By design, ABC provides not only relatively accurate cost data, but also information about the origin of the cost (Cooper and Kaplan, 1988). We will write a custom essay sample on Analysis of Activity Based Accounting or any similar topic only for you Order Now In ABC, the manufacturing overhead are assigned to products in a more logical manner than the traditional approach of simply allocating costs on the basis of machine hours. It permits the very important distinction between resource usage and resource spending (Cooper and Kaplan, 1992). Traditional cost models apply resources to products in two ways. So called direct costs like material and direct labour are attributed directly to the product and other resources are arbitrarily allocated to the product, typically through the mechanism of direct labour hours, labour dollars or machine hours. Sales, marketing and administrative costs are not included in product costs. But, Activity Based Costing (ABC) does not change the way material and direct labour are attributed to manufactured products with the exception that direct labour loses its special place as a surrogate application method for overhead resources. Direct labour is considered another cost pool to be assigned to processes and products in a meaningful manner, no different than any other resource. The primary task of activity based costing is to break out indirect activities into meaningful pools which can then be assigned to processes in a manner which better reflects the way costs are actually incurred. The system must recognize that resources are consumed by processes or products in different proportions for each activity Activity Based Costing Advantages â⬠¢ More accurate costing of products/services, customers and distribution channels. â⬠¢ Better understanding overhead for everyone. â⬠¢ Utilizes unit cost rather than just total cost. â⬠¢ Integrates well with Six Sigma and other continuous improvement programs. â⬠¢ Makes visible waste and non-value added. â⬠¢ Supports performance management and scorecards. â⬠¢ Enables costing of processes, supply chains and value streams. â⬠¢ Here mirrors way work is done. â⬠¢ Support facilitates benchmarking. â⬠¢ One of benefit of ABC is, it enhance the strategic decision making for managers in a company .They can bring new information that they havenââ¬â¢t noticed before so they can take better decision about cost. â⬠¢ Help the manager to understand where there are lot more cost and prod it breaks action as we can see in power drip packing in labour and maintenances. Advantages of switching to machine hours as an overhead recovery base: 1. With machine hour rate, the Cylinder manufacturing company (CMC) can accuse almost all operating expenses on the basis of machines. 2. With the help of under absorption of machine overhead, CMC can find the idle time of machine. Then, can try to reduce it. 3. It is useful to increase efficiency of machine, because CMC can use it effective way and all overheads depends on it. 4. It is a scientific method to calculate factory overhead cost. 5. By this, CMC can firstly calculate total production cost, after this, it is very easy to calculate selling price of any product. 6. If we absorbed overheads on the basis of machine hours, CMC can get more meaningful and accurate product cost compared to labour hours. If we look at the Cylinder manufacturing company case study, then we will find the following overheads based on machine hours and labour hours. For overheads based on labour hours The Budgeted labour rate = ?149.825 per dlh Total overheads for Standard products = ?149.825 per dlh x 2,500 dlh = ?374,562.5 Total overheads for Specialised products = ?149.825 per dlh x 1,500 dlh = ?224,737.5 Overheads based on machine hours Total machine hours=6500. Total overheads to be distributed=?599,300 Budgeted overhead burden/machine hour=599300/6500 =?92.2 pounds. Total Overhead burden for standard products=92.2*3500=?322,700. Total Overhead burden for specialized products=92.2*3000=?276,600. If Cylinder manufacturing company uses machine hours for overhead calculation instead of labour hours, then the output will be more accurate. It is quite easy to find the machine hours correctly than labour hours. As the machine is in automated system, from a machine they can find the correct information about the total machine hours used by a product. Moreover the efficiency of all machines are all most same but itââ¬â¢s vary a lot for labours, because all human beings efficiency is not same. In the case of labour hour the difference between overheads for standard product and specialised product is high. But for machine hours it is relatively low. But we know, specialised product needs more machine hours than the standard products. Therefore, the gap should be low. So, we can say absorbed overheads on the basis of machine hours give more accurate output than absorbed overheads on labour hours. Then the manager can know the cost of sell more accurately and select correct pricing for the product and maximizing the profit. Comparison among three accounting methods: Here, I will be working through the provided data three times. Firstly, I will show how traditional cost accounting methods might deal with them; secondly to look at the multiple volume based overhead method; and, finally, I will illustrate the ABC method using all of the data in great detail. Traditional allocation method (direct labour hours basis): The direct labour hour rate is total overheads total number of labour hours 599,300 4,000 ?149.825 per dlh The overheads recovered are: Direct labour hour rate x number of direct labour hours per product For Standard products, the calculation is: ?149.825 per dlh x 2,500 dlh = ?374,562.5 For Specialised products, the calculation is: ?149.825 per dlh x 1,500 dlh = ?224,737.5 Multiple volume based allocation method: This method has an advance on the traditional allocation method in that it does make some allowance for activities to influence the absorption of overheads. In the case of Cylinder manufacturing company, two absorption rates to apply here: the receiving department overhead rate, and the ââ¬Å"otherâ⬠overhead rate The reasoning here is that, the organisation I am simulating is using a two rate basis of apportioning overheads: firstly, a material handling overhead rate is used to assign overhead to a separate cost centre on the basis of the number of number of stores orders; secondly all of the other overheads are assigned using a general machine hour rate on the basis that the number of machine hours far exceeds the number of labour hours. The Materials handling overhead rate is Total Materials handling overheads Total number of stores orders ?119,600 460 ?260 per stores orders For Standard products, ?260 per stores orders x 160 stores orders = ?41,600 For Specialised products, ?260 per stores orders x 300 stores orders = ?78,000 The other overhead rate, calculated by dividing the total other overheads by the number of machine hours applied, is: ?599,300 ââ¬â ?119,600 6,500 machine hours ?479,700 6,500 machine hours ?73.8 per machine hours For Standard products other overheads cost is, ?73.8 per machine hours x 3500 machine hours = ?258,300 For Specialised products other overheads cost is, ?73.8 per machine hours x 3000 machine hours = ?221,400 Therefore, Total overhead burden for standard product= ?299,900 Total overhead burden for standard product= ?299,400 ABC Method: To apply the ABC method, we need to identify cost drivers for two stages: 1 cost drivers tracing the costs of inputs into cost pools; and 2 cost drivers tracing the cost pools into product costs The workings that follow illustrate clearly how such cost drivers work through the ABC system in these two stages: an initial overhead amount being further subdivided into two parts according the needs of the situation. Cost of machines driven by machine hours Standard product = 3,500/6,500*279,500=?150,500 Specialized 3,000/6,500*279,500=?129,000. Set up and engineering support cost driven by number of set ups. Standard product = 80/280*200,200=?57,200 Specialized product = 200/280*200,200=?143,000 Material handling cost driven by number of stores orders Standard product = 160/460*119,600=?41,600 Specialized product = 300/460*119,600=?78,000 Total overhead burden for standard product = ?249,300 Total overhead burden for specialized product = ?350,000 Total overheads for standard and specialised product in three accounting methods are shown in the following table Standardproduct Specialised product DLH ?374,562.5 ?224,737.5 Multi Volume ?299,900 ?299,400 ABC ?249,300 ?350,000 From the above comparisons, it is cleared that multiple volume based allocation method gives more accurate data than daily labour hour method. But activity based costing system is the best as it gives more meaningful data than others, therefore Cylinder manufacturing company should try it for their cost reduction. How Cylinder manufacturing company can implement activity based costing system: As we know ABC is little bit heard to implement and more time consuming, because so much informative can be required about lots of items. And there is a cost of buying, implementing and maintaining activity based system. According to me, in order to implementation Cylinder manufacturing company require a lot of preparation, because as it mention before there are a lot activities and information that needs to be gathered .So before going to implement ABC, Cylinder manufacturing company must be prepared it self by gathering lot of information for understand what exactly they are going to doing. During the setup time of activity based costing, they can temporally use old marginal and absorption account method. Management focus need to be changed on not just the performance but the activities that going into that performance need to be paradise here, the organization should not just focus on one area, the overall view of the company. It has to change the manager view of the company here managers are not just looking at the cost there are going go back to the activities, needs to change their attitude towards those cost activities. Overall, if the company implemented it properly they understood what they doing with ABC methods and they can see the benefit of the actually using this. Bibliography: Cooper, R. (1988) ââ¬Å"The Rise of Activity-Based Costing ââ¬â Part One: What is an Activity-Based Cost System?â⬠Journal of Cost Management (Summer), pp. 45-54. Cooper, R. (1988) ââ¬Å"The Rise of Activity-Based Costing ââ¬â Part Two: When Do I Need an Activity-Based Cost System?â⬠Journal of Cost Management (Fall), pp. 41-58 Gunasekaran, A. and Singh, D. (1999) ââ¬Å"Design of activity-based costing in a small company: a case studyâ⬠Computers Industrial Engineering 37, pp. 413ââ¬â416 Kaplan, R. S. (1988). ââ¬Å"One Cost System Isnââ¬â¢t Enough,â⬠Harvard Business Review, January-February, pp. 61-66. Kelline S. C., Downet, R. G. and Smitt L.G. (2001) ââ¬Å"Activity-based costing and higher education: Can it work?â⬠Available at: http://www.iupindia.org/books/ABC%20of%20Activity-Based%20Costing_Cont.asp. [Accessed on May 15, 2011] Williamson, D. (1996) ââ¬Å"Cost and Management Accountingâ⬠Prentice Hall. Available at: http://business.fortunecity.com/discount/29/abcworkex.htm [Accessed on May 15, 2011] Oulu University Library (2000) ââ¬Å"Implementation of design to profit in a complex and dynamic business context:Chapter 2. Life cycle analysis and product costingâ⬠. Available at: http://herkules.oulu.fi/isbn9514264509/html/x1194.html [Accessed on May 16, 2011] MBAbullshit.com (2010) ââ¬Å"Activity Based Costing Example Part 1 to 8â⬠You Tube. Available at: http://herkules.oulu.fi/isbn9514264509/html/x1194.html [Accessed on May 17, 2011] References: Cooper, R. and Kaplan, R. S. (1988) ââ¬Å"Measure Costs Right: Make the Right Decisionsâ⬠Harvard Business Review, September/October, pp. 96-102. Turney, P. B. B. (1989). ââ¬Å"Activity-Based Costing: A Tool for Manufacturing Excellenceâ⬠Target, summer, pp. 13-19. Cooper, R. and Kaplan, R. S. (1992). ââ¬Å"Activity-Based Systems: Measuring the Costs of Resource Usage â⬠Accounting Horizons, September, pp. 1-13. How to cite Analysis of Activity Based Accounting, Essay examples
Saturday, December 7, 2019
Family Business Plan free essay sample
Besides that, Ming Yi Feeds is operated in the category of control and management of family member. All the important thing and decision is making by themselves but not the outsider. The business is the first generation and established for 8 years. The founder of Ming Yi Feeds Sdn Bhd is not currently planning his retirement and is not deciding to pass the ownership of the company to anyone since he is still young and is able to run the business. The succession factor of the company is the father of the CEO is highly support for the business. And one of the biggest customers of the company is the BM Lean Huat Chan a chicken farming company own by the CEOââ¬â¢s father. The supportive family members of the CEO is participating themselves in the business and the support from their father made the company successful. The business is kept private and confidential to the public as well as their family. The only persons able to access the business information are the CEO and his father. This is because all the business information is crucial to the company like their supplier and customers. The founder does not have any interested to sell their family business, because the owner dreams to remain the business in their family. However, in order to expand their business, shareholder may be required to gain some capital, but the family will still holding the majority share compare to other shareholders. The company is implementing a basic compensation method which is base salary and allowances. However, there is a bonus to every employee every year and the amount is based on the performance in the particular year. Background Information Company address: Plot 31, Jalan Perindustrian Bukit Minyak 9, Taman Perindustrian Bukit Minyak, 14100 Simpang Empat. Telephone No: 04-5078488 Fax No: 04-5086488 Types of Business Entity: Sendirian Berhad Work Force: Presently 20 Staff Member Building Particular: offices 24 X 98 feet Turnover per year: RM 100 million Profit Margin: 0 ~ 1 % Quality Policy Mr. Seah said that they are committed to consistently provide the quality product and services to satisfy or exceed customerââ¬â¢s expectations through continuous process improvement, adequately trained and developed work force and on time delivery. Vision Ming Yi wants to be a competitive manufacturer in agriculture product in Malaysia. Mission Ming Yi Feeds is committed to bringing the best and safe agriculture product to Malaysia agriculture industry through its innovative Ramp;D department, facilities and services offering. Objective Ming Yi Feeds wants to further boost its sale by 10% in the next two years. Organization Chart Role of Family Members Chief Executive Officer ââ¬â Seah Yeok Chee the CEO is responsible in making decision and ensures the smoothness of the business operation as well as the sale of the company. He is the eldest son in the family. General Manager ââ¬â Kuo Yee Mei the GM is assisting the CEO in daily operation. She is responsible in maintaining stock level. She is the wife of the CEO Mr. Seah. Financial amp; Human Resources Manager ââ¬â Seah Ai Ling the financial and human resources manager is responsible in the financial division in the company as well as recruitment and selection of new employees. She is the sister of the CEO. Operation Manager ââ¬â Seah Yeok Chew the operation manager is responsible in the feed production process and ensures the quality of the product to meet the standard. He is the younger brother to the CEO. Conflict * Connectivity There is lack of connection between the company and the entire market, because most of materials are come from family member (other business entity in the same family). So, the cost is slightly higher. * Management problem The hierarchy level and the authority are unclear. Which are the difference / gap between first generation (father) and second generation (son). * Concept The company is implementing a conservative approach. The company is not actively sought for new customer and do not take risk in new investment. Solution * The company communicates to the market and gets other suppliers in order to minimize the cost. By this the company found different supplier and compare the price. * The authority among father and son are differentiated clearly. So, the decision made by the son is not affected by the father. In order to achieve the company vision and mission, they do some investment in marketing their product to new customer. Business Activity * Selling feeds * Selling Raw Material to others supplier especially Maize and Soya bean * Others services Raw Material The main raw materials are Maize, Soya bean meal, Corn gluten meal, Broken Rice, Feed Wheat, Salt, Meat and Bone, DCP, Feed Oil / Cooking Oil and Vaccine all the ingredients of grain are l ocally available at low prices but some vitamins other ingredients will need to be imported. Product Manufacturing Process The compound feed preparation process requires 1. High accuracy and precision of weighing 2. Feed ingredient handling and processing 3. Mixing 4. Packing 5. Labeling Process Flow Diagram Compound Feed Process flow of UBM Formula of Feeds R1 12 10 ( 8107C ) Group| Name| Amount| Big Scale| Corn| 1058| | SBM Hipro| 478| Liquid| Olien / Cooking Oil| 48| Bin| C. G. M | 70| | Feed Wheat| 100| | DDGS ( Low-Pro )| 100| | MBM| 70| Hand-add| D. C. P 18%| 14| | Limestone Powder| 9| | Salt| 0. 50| | Sodium Humate| 10| Premix | Premix Merah| 1 X| | Premix 8107| 1 X| L-Lysine| 9. 84| | DL-Methionine| 6. 58| | Choline Chloride 60%| 2. 40| | Toxisorb| 3. 00| | Natuphos ( 5000G )| 0. 30| | | 1979. 62| Types of Feeds * 8107 Crumbles * 8207 Crumbles * 8207 Pellet * 8307 Pellet * 8107 c is for the chicken ( 1-8 days old ) * 8207c is for the chicken ( 9-14 days old) * 8207p is for the chicken ( 15- 21 days old ) * 8307p is for the chicken ( 22days ââ¬â selling ) Location Tanker for storage raw mate rial Packaging process Photo of the storage exist Loading process Working condition Weight the feeds and truck before send to the farm
Saturday, November 30, 2019
The Birth Mark and A Rose For Emily free essay sample
A study into the plots, themes and settings of The Birth Mark by Nathaniel Hawthorne and A Rose for Emily by William Faulkner. A paper which analyzes two stories, The Birth Mark by Nathaniel Hawthorne, about a dedicated scientist who marries a beautiful woman who has a physical defect, and his fanatical desire to remove this flaw, and A Rose for Emily by William Faulkner, a story sometimes regarded as symbolic of the changes in the South during the representative period. Thus, throughout the story, the author has painted verbally the portraits of a tragic woman, Emily, which through his images; one observes her transformation from a virginal victim to a manly murderess to a corpulent dead body. Faulkner, however, also expose the interior density through external appearance, using both imagery and structure by putting together along with dispersed image and information throughout the story to amalgamate and interpret the diverse shades of Emilys character. We will write a custom essay sample on The Birth Mark and A Rose For Emily or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Furthermore, at the end of the story, the author contrasts the pictorialization of a kind Emily resting peacefully on her funeral with a plain image of love and loss, a strand of iron-gray hair resting on the yellowed pillow of an weak and powerless bridal bed. This haunting image is the final pen stroke murmuring the tribute of her tired and worn out.
Subscribe to:
Posts (Atom)