Management Accounting and Management Decisions Essay Example

Management Accounting and Management Decisions Essay Management Accounting, Cdn. 6e (Horngren/Sundem/Stratton/Beaulieu) Chapter 1 Management Accounting and Management Decisions 1) Both internal managers and external parties use accounting information. Answer: TRUE Diff: 2 Type: TF Page Ref: 16 Objective: 8 2) Internal accounting reports must follow generally accepted accounting principles and account for assets at historical cost. Answer: FALSE Diff: 2 Type: TF Page Ref: 16 Objective: 8 3) Organizations that do not make or sell tangible goods are called service organizations. Answer: TRUE Diff: 1 Type: TF Page Ref: 7 Objective: 3 4) The cost-benefit balance is the primary consideration in choosing among accounting systems and methods. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 5) Planning refers to setting objectives, implementing plans, and evaluating objectives. Answer: FALSE Diff: 1 Type: TF Page Ref: 3 Objective: 2 6) A budget is a quantitative expression of a plan of action. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 7) Management by exception involves a detailed analysis of all deviations from planned performance regardless of the amount. Answer: FALSE Diff: 1 Type: TF Page Ref: 2 Objective: 3 8) Sales growth occurs in the mature market stage of product life cycle. Answer: FALSE Diff: 1 Type: TF Page Ref: 9 Objective: 4 9) Line authority is authority exerted downward over subordinates. Answer: TRUE Diff: 1 Type: TF Page Ref: 12 Objective: 5 10) Line departments support or service staff departments. Answer: FALSE Diff: 1 Type: TF Page Ref: 12 Objective: 5 11) According to the Financial Executives Institute, the controllers function is to obtain both short-term and long-term loans. We will write a custom essay sample on Management Accounting and Management Decisions specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Management Accounting and Management Decisions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Management Accounting and Management Decisions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Answer: FALSE Diff: 1 Type: TF Page Ref: 14 12) The CMA program focuses on management accounting and its role in Canadian business. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 13) The factors causing changes in management accounting today include increased global competition, technological advances and increased production by Canadian companies. Answer: FALSE Diff: 1 Type: TF Page Ref: 16 Objective: 8 14) The essence of the just-in-time philosophy is to eliminate waste. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 5) The Society of Management Accountants of Canada (SMAC) has developed standards of ethical conduct for management accountants, which include standards of competence, confidentiality, integrity and objectivity. Answer: TRUE Diff: 1 Type: TF Page Ref: 20 Objective: 9 16) A survey of managers selected which of the following business areas as the most common starting-point for future managers? A) Accounting. B) Finance. C) Legal environment of business. D) Computers in business. Answer: A Diff: 1 Type: MC Page Ref: 2 Objective: 1 17) Management accounting refers to accounting information developed for A) shareholders. B) governmental authorities. C) managers within an organization. D) loan officers. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 18) ________ is a formal mechanism for gathering, organizing, and communicating information about an organizations activities. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 19) ________ refers to accounting information developed for users within an organization. A) An accounting system B) Scorekeeping C) Management accounting D) Financial accounting Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 20) ________ is the accumulation and classification of data. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 21) ________ means reporting and interpreting information that helps managers to focus on operating problems, imperfections, inefficiencies, and opportunities. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 2) ________ is the aspect of accounting that quantifies the likely results of possible courses of action and often recommends the best course to follow. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 23) The codes of conduct for integrity include all of the following EXCEPT A) avoiding actual or apparent conflicts of interest. B) refusing to ad vise or assist with the commission of fraud. C) recognizing and communicating professional limitations. D) communicating information subjectively. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 24) A clerk prepares a monthly report comparing the actual phone bill with the expected phone costs. This activity would be classified as A) problem-solving. B) scorekeeping. C) planning. D) attention directing. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 25) Broad guidelines and detailed practices that together make up accepted accounting practice at a given time are referred to as A) GAAS. B) accounting conventions. C) GAAP. D) Revenue Canada regulations. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 26) Service organizations A) sell tangible goods. B) are not wholesalers. C) are considered manufacturers. D) must be profit-seeking. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 27) A characteristic of service organizations is that A) labour is intensive. B) output is easy to define. C) major inputs and outputs can be stored. D) plant and equipment costs are high in proportion to labour costs. Answer: A Diff: 1 Type: MC Page Ref: 7 Objective: 3 28) The watchword for the installation of systems in service industries and nonprofit organizations is A) maximize. B) simplicity. C) constraints. D) complexity. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 29) Which of the following is a characteristic of both profit-seeking and nonprofit service organizations? A) Labour is intensive. B) Output is usually difficult to define. C) Major inputs and outputs cannot be stored. D) All of the above are characteristics. Answer: D Diff: 1 Type: MC Page Ref: 7 Objective: 3 30) Financial accounting is constrained by GAAP. Management accounting is constrained by A) GAAS. B) the cost-benefit balance. C) Revenue Canada. D) the controller. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 1) The primary consideration in choosing among accounting systems and methods is A) simplicity. B) behavioural issues. C) cost-benefit balance. D) computerization. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 32) An accounting system should provide accurate, timely budgets and performance reports in a form useful to A) shareholders. B) bankers. C) Revenue Canada. D) managers. Answer: D Diff: 1 Type: MC Pag e Ref: 3 Objective: 2 33) ________ is (are) a quantitative expression(s) of a plan of action. A) A budget B) Performance reports C) Variances D) Management by exception Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 34) ________ provide(s) feedback by comparing results with plans and by highlighting deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 35) ________ is (are) deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 36) ________ concentrate(s) on areas that deviate from the plan and ignore(s) areas that are presumed to be running smoothly. A) A budget B) Performance reports C) Variances D) Management by exception Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 37) Launching a new product line is an example of A) decision making. B) planning. C) controlling. D) organization. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 38) Answering the following questions: When is dinner? Who is cooking it? is an example of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 39) Cooking dinner and tasting the food are examples of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 40) Planning determines action, action generates feedback, and feedback influences A) reports. B) accounting systems. C) further planning. D) deviations. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 41) A quantitative expression of a plan of action is a A) variance. B) performance report. C) control. D) budget. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 42) Actual results are compared to budgeted amounts in a A) performance report. B) financial statement. C) production report. D) flexible report. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 43) Management by exception means management concentrates on A) significant activities proceeding as planned. B) significant deviations from expected results. C) insignificant activities proceeding as planned. D) insignificant deviations from expected results. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 44) A synonym for deviation is A) planned. B) systematic. C) variance. D) reported. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 45) A significant unfavourable variance A) should be ignored because of materiality. B) could not result from careless budgeting. C) is the result of proper planning. D) should be analyzed, and measures should be taken to correct the situation. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 46) The product development stage in a products life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 47) The introduction to market stage in a products life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 48) The mature market stage in a products life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: C Diff: 1 Type: MC Page Ref: 9 Objective: 4 49) The phase-out-of-product stage in a products life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low sales to no sales. Answer: D Diff: 1 Type: MC Page Ref: 9 Objective: 4 50) The various stages through which a product passes are called the A) product life cycle. B) production plan. C) market analysis. D) product initiative. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 51) Product life cycles A) are the same for all products. B) must be considered to effectively plan for production. C) are computerized bicycles. D) have nothing to do with product profitability. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 52) Authority exerted downward over subordinates is referred to as A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: A Diff: 1 Type: MC Page Ref: 12 Objective: 5 53) Authority to advise but NOT command is called A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: B Diff: 1 Type: MC Page Ref: 12 Objective: 5 54) An example of a line department at a jewelry manufacturer is the A) accounting department. B) finance department. C) maintenance department. D) sales department. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 55) According to the Financial Executives Institute, one function of controllership is A) investments. B) short-term financing. C) provision of capital. D) reporting and interpreting. Answer: D Diff: 1 Type: MC Page Ref: 14 56) The top accounting officer in an organization is often A) the controller. B) the treasurer. C) the CFO. D) the CEO. Answer: A Diff: 1 Type: MC Page Ref: 14 57) ________ is mainly concerned with the companys financial matters. A) The controller B) The treasurer C) The secretary D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 14 58) ________ is the designation that provides the greatest orientation toward management accounting. A) CIA B) CMA C) CEO D) CGA Answer: B Diff: 1 Type: MC Page Ref: 14 59) According to the Financial Executives Institute, one function of treasurership is A) planning for control. B) protection of assets. C) investor relations. D) economic appraisal. Answer: C Diff: 1 Type: MC Page Ref: 14 Objective: 6 60) Chartered Accountants are A) internal auditors. B) management accountants. C) external auditors. D) clerical accountants. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 61) The largest Canadian association of professional accountants whose major interest is management accounting is the A) Canadian Institute of Chartered Accountants. B) Certified General Accountants of Canada. C) Government Accounting Institute. D) Society of Management Accountants of Canada. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 62) A philosophy to eliminate waste by reducing the time products spend in the production process and eliminating the time that products spend on activities that do NOT add value is A) computer-integrated manufacturing. B) just-in-time. C) better late than never. D) added value tax. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 63) Systems that use computer-aided design and computer-aided manufacturing, together with robots and computer-controlled machines are called A) just-in-time systems. B) robotic-computer systems. C) computer-integrated manufacturing systems. D) manufacturing-robotic systems. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 64) Which of the following factors is causing changes in management accounting today? A) Shift from a manufacturing-based to a service-based economy. B) Increased global competition. C) Advances in technology. D) All of the above are factors. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 65) Systems that use CAD and CAM together with robots and computer-controlled machines are called A) JIT. B) CMA. C) CIM. D) none of the above. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 66) Below is a statement from the Code of Professional Ethics for the Society of Management Accountants. Maintain at all times independence of thought and action. It is an example of A) competence. B) confidentiality. C) integrity. D) objectivity. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 67) Management accountants are similar to CAs and CGAs in that they A) give opinions on financial statements. B) are licensed by the Canadian Institute of public accountancy. C) adhere to codes of conduct. D) are independent of the company they work for. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 68) The Society of Management Accountants has adopted a set of standards of professional ethics which includes codes of conduct regarding all of the following EXCEPT A) competence. B) independence. C) integrity. D) confidentiality. Answer: B Diff: 1 Type: MC Page Ref: 20 Objective: 9 69) Which of the following individuals would likely NOT be users of management accounting reports? A) company presidents B) university deans C) bankers D) chief physicians Answer: C Diff: 2 Type: MC Page Ref: 16 Objective: 8 70) Which of the following statements about management accounting is FALSE? A) It is concerned with how measurements and reports will influence managers daily behaviour. B) It is less sharply defined than financial accounting. C) Its primary users are organizational managers at various levels. D) It is constrained by generally accepted accounting principles. Answer: D Diff: 2 Type: MC Page Ref: 16 Objective: 8 71) Which of the following statements about ethical dilemmas faced by management accountants is FALSE? Ethical dilemmas A) are clear-cut. B) involve conflict between two or more ethical standard. C) require individual integrity and judgment. D) require the application of ethical standards. Answer: A Diff: 2 Type: MC Page Ref: 20 Objective: 9 72) Which of the following statements about line authority is TRUE? Line authority A) is similar to staff authority. B) is indirectly related to the basic activities of an organization. C) is exerted upwardly from subordinates. D) includes the authority to command action. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 3) Broad concepts or guidelines and detailed practices, including all conventions, rules, and procedures that together make up accepted accounting practice at a given time. Answer: Generally accepted accounting principles Diff: 1 Type: SA Page Ref: 16 Objective: 8 74) The person from whom the controller derives authority to set accounting procedures. Answer: The company president Diff: 1 Type: SA Page Ref: 12 75) Weighing known costs against probable benefits, the primary consideration in choosing among accounting systems and methods. Answer: Cost-benefit balance Diff: 1 Type: SA Page Ref: 11 Objective: 7 76) A quantitative expression of a plan of action, and an aid to coordinating and implementing the plan. Answer: Budget Diff: 1 Type: SA Page Ref: 2 Objective: 2 77) Deviations from plans. Answer: Variances Diff: 1 Type: SA Page Ref: 2 Objective: 2 78) Concentrating on areas that deserve attention and ignoring areas that are presumed to be running smoothly. Answer: Management by exception Diff: 1 Type: SA Page Ref: 2 Objective: 2 79) Authority exerted downward over subordinates. Answer: Line authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 80) Authority to advise but not to command. It may be exerted downward, laterally, or upward. Answer: Staff authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 81) The largest Canadian professional organization of accountants whose major interest is management accounting. Answer: Society of Management Accountants Diff: 1 Type: SA Page Ref: 16 Objective: 8 82) A philosophy to eliminate waste, by reducing the time products spend in the production process and eliminating the time that products spend on activities that do not add value. Answer: Just-in-time philosophy Diff: 1 Type: SA Page Ref: 16 Objective: 8 83) Describe the major users of accounting information. Answer: In general, users of accounting information fall into three categories: (1) Internal managers who use the information for short-term planning and controlling routine operations. (2) Internal managers who use the information for making nonroutine decisions and formulating overall policies and long-range plans. (3) External parties, such as investors and government authorities, who use the information for making decisions about the company. Diff: 1 Type: ES Page Ref: 2 Objective: 1 4) Explain the cost-benefit and behavioral issues involved in designing an accounting system. Answer: The cost-benefit balance, weighing known costs against probable benefits, is the primary consideration in choosing among accounting systems. The systems value must exceed its cost. In addition, the systems effects on the behaviour of managers should also be considered. The system must provide accurate, timely budgets and performance reports in a form useful to managers. Diff: 1 Type: ES Page Ref: 14 Objective: 7 85) Distinguish between line and staff roles in an organization, and give an example of each. Answer: Line authority is authority exerted downward over subordinates. Staff authority is authority to advise but not to command. It may be exerted downward, laterally, or upward. Line departments are directly responsible for conducting the basic mission of the organization, that is, producing and selling a product or service. Staff departments are indirectly related to these basic activities through servicing and supporting the line departments. An example of a line role would be the sales executives, whereas a staff role would include the top accounting executive. Diff: 1 Type: ES Page Ref: 12 Objective: 5 86) Contrast the functions of controllers and treasurers. Answer: The treasurer is concerned mainly with the companys financial matters such as investor relations, provision of capital, short-term financing, credits and collections, and banking. The controller is concerned with operating matters such as reporting and interpreting, evaluating and consulting, tax administration, government reporting, and protection of assets. Diff: 1 Type: ES Page Ref: 1 87) Explain a management accountants ethical responsibilities. Answer: A certified management accountant must adhere to a code of conduct regarding competence, confidentiality, integrity, and objectivity developed by the Society of Management Accountants. An unethical act is one that violates the ethical standards of the profession. Management accountants have an obligation to the organizations they serve, their profession, the public, and themselves to maintain the highest standards of ethical conduct. Diff: 1 Type: ES Page Ref: 20 Objective: 9 88) Explain the role of budgets and performance reports in planning and control. Answer: Budgets and performance reports are essential tools for planning and control. Budgets result from the planning process. Managers use them to translate the organizations goals into action. A performance report compares actual results to the budget. Managers use these reports to monitor, evaluate, and reward performance and, thus, exercise control. Diff: 3 Type: ES Page Ref: 3 Objective: 2 89) Discuss the role that management accountants play in the companys value-chain functions. Answer: Management accountants play a key role in planning and control. Throughout the companys value chain, management accountants gather and report cost and revenue information for decision makers. Diff: 2 Type: ES Page Ref: 9 Objective: 4 90) Identify current trends in management accounting. Answer: Many factors have caused changes in accounting systems in recent years. Most significant are globalization, technology, and a shift from a manufacturing-based to a service-based economy. Without continuous adaptation and improvement, accounting systems would be obsolete. Diff: 2 Type: ES Page Ref: 16 Objective: 8

How to Write a Good Essay Introduction

How to Write a Good Essay Introduction How to Write a Good Essay Introduction An introduction can also be called the core of the essay. A good and strong introduction does not only create a first impression, but also gives your audience the context of it and the topic which they are going to be acquainted with. The introduction shows the focus of your essay. The role of the introduction is to engage the audience’s attention. How to write a good essay introduction? Somestudents cannot write an essay until they start if off; i.e. writing an introduction. If you are one of those students, do not spend too much time on your introduction and make sure to revise and shorten it if necessary. The general rule states that an introduction is effective when it takes about half to three quarters of the first page of the essay. Of course every essay is strictly individual as its word count. If you decide to make your introduction longer than one paragraph, then make sure it corresponds to the whole length of the essay. The most important thing about your introduction is to make it strong and clear and get to the discussed topic as fast as possible. The best would be if you could get to the point in the first or second sentence of the introduction. Avoid being too broad on your subject and get straight to the point. Try not to use generalizations. Stay focused and sharp on the topic. Useful tips on writing a good essay introduction As always, there are a few strategies that can help you write a good and strong essay introduction. Once you have picked and researched a topic and are getting ready to write an introduction, do not repeat the given assignment, avoid in-depth and detailed explanations; they are more suitable for the body paragraph of the essay, but not the introduction. Do not give definitions that the readers already know. In general, try not to get your audience bored. Keep it sharp and clear. It would be great if you could quote an expert or use statistics that proves your topic. A nice joke would be very helpful; you could also try with a little anecdote. If necessary, provide some background information in the introduction of your essay. You can also give some personal experience or reflection. Depending on the subject of the essay you can focus on different angles; if it is a science essay, always clarify key concepts and use relevant scientific literature; if it is a more technical essay, clarify the terms that can be unfamiliar to your readers but essential in understanding what you are writing about. Essay writing is not fiction writing, nothing must come to as a surprise for the audience. The story of the essay is outlined and mapped in the introduction and later it is examined in details in the body of it. A strong and logical introduction is what makes a good essay introduction. Background information in the introduction is important but it has to be relevant and brief. Find the hook and make a point. For example, you have decided to write an essay on good nutrition. Start with a quote like â€Å"I am what I eat. So what I want to be and what I have been today and tomorrow†. And after that you can elaborate with one sentence that bad nutrition harms your health, physical and even mental condition. You can also quote some statistics on people who drink or eat products like Coca Cola and fast food on a daily basis and what research shows as a negative result of that. And here you have your first impression and thesis. At the end check your introduction carefully, shorten it if necessary, remove grammar and spelling mistakes and make sure it has a clear and well stated thesis that captures the audience’s attention.

Mental Illness and the Criminal Justice System Essay

Mental Illness and the Criminal Justice System - Essay Example justice system and on the offenders themselves, the options which are available for such offenders to be treated and corrected, how the psychiatric services, the community and other agencies can help to successfully combat the problem: are reviewed and solutions are sought in this paper. Hiday (p.508) states that there are three subgroups of persons with severe mental illness who come into contact with the criminal justice system: 1) Those committing only misdemeanor offences that often involve survival behaviors 2) Those with accompanying character disorders who also abuse alcohol and drugs, both of which contribute to their high rates of criminal offenses, arrests and incarceration 3) A much smaller subgroup who fit the stereotypical image of a severely disordered person driven to criminally violent actions by delusions. All three groups live in impoverished communities where it is difficult to survive with a major mental illness. After the failure of other social institutions, the criminal justice system is left to deal with the mentally ill person. Understanding federalism: the interaction among national, state and local governments becomes crucial to understanding mental health policy development. From the earliest days of the republic, mental health care was a sector operating in the intersection of state and local levels of government. The advent of Medicaid and Medicare in the 1960s, coupled with the national community mental health center (CMHC) program eventually created a major federal presence in financing mental health services. Yet the role of states and mental health communities within the mental health system continued alongside such initiatives, and in some ways was elaborated by the partnership required by some of the services (Rochefort: 467). According to the Diagnostic and Statistical Manual of Mental Disorders of the American Psychiatric Association (DSM-IV), the term serious mental illness refers to diagnosable mental, behavioral or

Forecasting business needs Essay Example | Topics and Well Written Essays - 1000 words

Forecasting business needs - Essay Example Historically, at Blues Inc., changes in sales are closely reflected in changes in the advertising budget. Based on the $2.4 million figure, we forecast an advertising budget of $162 million. We have also forecast the overall market size based on its recent performance. Currently, the market size is approximately $39 billion. To eliminate the effects of temporary changes in market conditions, we used a two-year weighted moving average, with the most recent year has greater significance. This gives us an indication of the trend and helps to even out any spikes or sudden changes. You have also requested a production schedule, by quarter, for the next year. We have based the overall production level based on our 6 percent market share of a $39 billion industry. This is approximately 777 million units. Accounting for the industry growth rate, for Blue inc, this will mean 50 million units for the year. Because there has been a considerable fluctuation in sales during the fourth quarter of previous years, we used a centered moving average to arrive at our results to compensate for the seasonal changes. We utilized the past 6 years of data. This gave us sufficient information to arrive at an answer, without using data that is outdated and may skew the results. Arriving at the results of this forecast has required my team to consider past results to predict our future performance. When deciding which method to use, it was important to review the existing data to see which method would yield the best results.

The effectiveness of pay for performance plan Essay

The effectiveness of pay for performance plan - Essay Example Not every employee is the same; therefore their preferences and motivating factors are as varied as their individual personalities. Utilizing, combining, and integrating the right compensation strategy in the corporate structure plays a critical role in maintaining employee motivation, retaining talent, and attracting high-performing candidates to the company. Although pay for performance compensation plans have always played an integral role in the compensation package of many companies there are a number of shortcomings related to the merit pay system. Traditional compensation models ignore the key emotional influencers that reveal an individual’s key motivating factors. According to a recent paper called â€Å"The Psychological Costs of Pay-for-Performance†, by Ian Larkin, Lamar Pierce of Harvard and Francesca Gino of Washington University, this working paper identify the psychological costs of how social comparison, employee overconfidence, and loss aversion are pri me determinants of the success and viability of individual performance-based compensation systems (Tighe, 2011). â€Å"Social comparison is the tendency of individuals to compare their pay vs. effort ratio with their peers and their expectations of their compensation to be â€Å"fair† based on these preconceived notions. As a result of this comparisons pay plan effectiveness or perceived fairness is often compromised. Individuals commonly judge the extent of other people’s work contribution based on what they can see and not on actual results. Consequently coworkers are often unfairly judged since the value or true extent of their work is performed off premises or behind closed doors such as with salespeople or executives. Although in the case of major CEO’s or star athletes for instance pay becomes a social measuring stick to which they compare against their peers, so pay becomes more closely tied to social factors and not necessarily economics. Employee overc onfidence is where individuals have the tendency to overestimate their own abilities and skill set therefore they are prone to accepting tasks above their capabilities. According to Larkin; â€Å"Psychologists and decision research scholars have long noted that people tend to be overconfident about their own abilities and too optimistic about their future."; "Recent research has shown that overconfidence is not as much an individual personality trait as it is a bias that affects most people"(Tighe, 2011). The authors elaborate that in general people tend to be overconfident in their ability to complete tasks that they tend to perform frequently. On the other hand individuals tend to underestimate their ability to complete tasks which they are not familiar with or seem too complex. Since pay-for-performance systems are based on the ability of individuals to pick and choose positions that they feel best matches their skill set, the misalignment between the individual’s percept ion of themselves and their true skill set can cause them to undertake projects or tasks that are beyond their capabilities (Tighe, 2011). Instead of pay-for-performance becoming a catalyst for increased organizational achievement and individual performance an employee’s overconfidence can cause them to underperform under pressure, increase general dissatisfaction, and can also bring about a

Social Model Of Health Health And Social Care Essay

Social Model Of Health Health And Social Care Essay This essay will define the social model of health and health definitions, taking into account social health factors and influences on the social model of health. A summary will present the key findings of this analysis challenging the current effectiveness of the social model of health. The social model of health aims to improve personal and community well-being and health by evaluating the conditions of social and environmental health causes in conjunction with biological and medical considerations (Quipps, 2011) both at local and national level working to eradicate health inequalities. Causes can be understood as social, personal, economic and environmental issues (Ottewill and Wall, 2004, p. 14) present in class, ethnicity, gender, social disability and mental health. The World Health Organisation determines health as a state of complete physical, mental, and social well-being, and not merely the absence of disease or infirmity (Blackburn with Darwen PCT, 2012). The social model of healths focus on well-being relates to a sense of happiness or being healthy (Cambridge Dictionaries Online, 2011). To obtain this all aspects of a persons life, social conditions, housing, education should be fulfilled; health is therefore multidimensional (Yurkovich and Lattergrass, 2008, pp. 439; Hilleboe, 1972, pp.139). The impact of the social model of health and causes of social conditions are factors that can determine the perception of health conditions and the management of health needs. For example childhood health attitudes and upbringing can determine future adult health perceptions and outcomes (Toivanen and Modin, 2011). As an instance a child may not have been encouraged to exercise and in adulthood develop related health conditions; intervention in community fitness knowledge could have reduced any further health risks. The impact from food manufactures can also influence social attitudes affecting a healthy diet such as overeating. Advertising, food labeling and the concept of convenience foods (Naidoo Wills, 2008, pp. 177) has encouraged an inactive lifestyle, creating chronic conditions (Kirby et al., 2012, pp. 1572). This may cause heart problems, diabetes and place pressure on health services. Under the social model of health, health policy should pressure food industries to provide healthier options, alert people of unhealthy eating and encourage healthier eating as a positive state of well-being, especially in poor communities where there is a lack of available healthy food and food education (The Fat Nutritionist, 2012). Social class inequalities determine social indifference of class status, responses and management of health perceptions (Naidoo Wills, 2008, pp. 111) and could affect available health distribution amongst social classes such as postcode lottery (WHO, 2012), possibly leading to the exclusion of health benefits for the lower classes (McDougall, 2007, pp. 339). The social model of health aims to promote well-being and reduce social class inequalities making health available for all social classes and ensuring the access of health information, hospitals, clinics, health websites and community centres eventually leading an individual and/or community to better health choices and lifestyles (local.gov.uk, 2012). For instance should inadequate disabled legislation challenge a persons ability to actively become a productive member of society, their condition could become institutionalising. Silva et al., (2012); Kizito, et al., (2012) suggest that free access to health services can reduce b arriers to poor health of the population and increase the effectiveness of social well-being, allowing individual potential to be fulfilled. Larson (1991, p. 2) further exemplifies this concept in social health disability by suggesting social well-being can be the capacity of a person to perform usual tasks in their everyday life despite their illness. In cases of ethnic and social inequalities access of health support and information can influence good health. The UK is culturally diverse consisting of different ethnic groups, and language barriers can impact on the understanding of these groups, which may lead to some social exclusion. Health information may not be fully understood and from a Health Survey for England found the black and minority groups are most likely to become ill (Postnote, 2007, p.1) because of a lack of understanding in social health matters. The social model of health would prescribe that health facilities and information should be formatted and made accessible in a way that can be received and understood by different ethnic groups to reduce health risks and improve social well-being. Minority mental health inequality has been previously under represented, however the social model of health would understand that minority cultural and social background issues, should be addressed by social health services to deliver appropriate health care and enable a sense of well-being (Aisenberg, 2008, pp. 297). In environmental conditions Seedhouse (1988) as cited in Ottewill and Wall (2004) suggested that ensuring appropriate food, shelter and warmth (p 4) can also support a sense of well-being and improvement of health creating a sense of security. Seedhouse further supports this concept when identifying an individuals condition of health as equal to the circumstances surrounding them, which may affect their ability to achieve goals based on the state of their biological and mental capacity. Thomas McKeown explores living conditions further as being a critic of medical explanations as to the improvements of mortality rates between 1850 and 1970, determined health improvements were a result of better living conditions and nutrition (Department for Health and Aging, 2008), a basis for social well-being. The Black Report of 1980 also determined health inequalities in lower social classes were a result of poor housing and sanitary conditions leading to unhealthy life styles (Maguire, N. D.). Socio-economic factors can also affect health, as incomes become divided lower income may encourage poor living conditions (Kawachi, 1997), and with persistent economic conditions can affect health (Watts, 2000). In gender the socio-economic status of women and mens health can be affected through economic opportunity and prosperity (Ballantyne, 1999). The social model of health would focus on reducing economic disparities in salary to offer equal health. To conclude, social health determinants can significantly influence the physical, mental health and well-being of a person and society to fulfil their lifes potential. The social model of health is a factor in attaining good health by recognising the benefits of improved living conditions, lifestyle choices, food and access to care. Specifically social well-being draws attention to improving social inequalities and encourages a healthy society whilst challenging government and businesses to adapt to different service users, ensuring they are not impinged by their illness. In evaluation, the social model of health is not diverse enough and could benefit from broadening itself in conjunction with medical concepts, and push harder for inequalities to be recognised in society where poverty is commonplace, and health care practices are being ignored in hospitals and other care environments.

A Jew In Germany Or Occupied Europe: :: essays research papers fc

A Jew In Germany or Occupied Europe: This is my diary which I have decided to write, so that I can hopefully relive my youth when I read this when I am an old man. I live in the south of Poland with my family which I adore very much since they mean everything to me. We have a small family business, a small shop, which supplies us with enough money to get by on during these hard times since the slump nearly five years ago. Life is hard but rewarding at the moment, soon there will be a new member to the family, since my wife is expecting our second child. I hope one day to see my children grow up and carry on the business which I started nearly eight years ago in 1927. Today I received a letter from my sister Erika, who lives in Germany. She too followed the family tradition and set up her own shop in Germany with her husband, but in this letter she seems to be very distressed and worried. She says that life has started to become very difficult since 1933. There has been a new ruling body installed in Germany called NAZI and according to her newspapers it is led by a hero, who has come to save Germany; Adolf Hitler. These Nazis oppose our jewish religion greatly; nearly everybody does, but this is a new strain of hatred that I have no seen before. In letter she states that some new anti-semitic rules called "The Nuremburg Laws" came into effect just this month which will practically sign her business' death warrant. Over the pass year her shop has been fire bombed several times and even her distressed children are receiving threats from kids their own age. Her husband has even been assaulted by brown shirted thugs belonging to this Nazi party. I hope she will write soon because I think she will not be able to cope with any more of this harassment. There is an air of uncertainty of the frost bittern streets of our city. We are currently celebrating "Chunakah", the festival of Light which coincides with Christmas. These celebrations are now hollow to us, hollow with the emptiness of absent relatives. Many of my friends like me are worried for our loved ones in Germany and Czechoslovakia. The Nazi power in Germany has grown like an petty acorn to a giant oak tree. There are daily reports in our papers about increased pogroms against our fellow jews and families in Germany. My family and I are very worried about my sister.

New Jersey corrections officer

Paul Leaders has been a New Jersey Department of Corrections Officer (NJDCO) for over ten years.   As a NJDCO, Paul’s role and responsibility is to â€Å"ensure the custody, safety and care of criminal offenders confined in state correctional facilities† (www.state.nj.us/corrections).  Ã‚   It is his duty to â€Å"ensure the safety and welfare of the staff and inmate population, assist in the rehabilitative efforts for those incarcerated individuals returning to the community and promote public support for the operation and objectives of the Department of Corrections† (www.state.nj.us/corrections). At the age of 25, Paul began his career with the Department of Corrections.   Before he became a full-fledge corrections office, he had to go through a screening process.   The pre-employment screening is a four phase process that includes filling out an application, taking a video test, completing a computer background assessment, a general and intensive background check, a drug test, a written psych exam, a medical exam and a psych interview.   If an interviewee gets through the screening successfully, next comes a 14 week training course at the academy and then an on the job test period (www.state.nj.us/corrections).   The pre-employment screening is vigorous to discourage those who are not serious about making the Department of Corrections their career of choice. Once Paul successfully completed his screening, his on the job test period began in a youth facility.   His eyes were opened to the harsh realities of his position when he was attacked by a 15 year-old inmate. Although, he was not seriously hurt, his perspective changed. Paul realized that to do his job to the best of his ability and to protect himself and his co-workers, he had to treat all inmates as dangerous, no matter what their age.   Throughout the years, the dangers associated with his career choice were clearly seen.   NJDOC’s are often put in a variety of sticky situations. The ratio of officers to inmates is 1 to 3 (www.njpp.org/rpt_moneyfornothing).   Since they are out-numbered, a NJDOC’s goal is to stop potentially harmful situations before they happen.   Paul learned many valuable techniques in his psychology classes during his 14-week training process. (www.state.nj.us/corrections).   It is so much easier to prevent situations from happening than to try to de-escalate a situation once it has started. Paul has found the most challenging aspect of being a NJDCO is the personal standard necessary.   An NJDCO must have a higher set of standards when the bars clang shut.   A daily part of the job includes being taunted, called out of your name, and possibly attacked.   Through all this, a NJDCO cannot retaliate.   It is not the correction officer’s place to get angry or respond in kind.   They must turn away when an inmate is purposely trying to rile them.   If an officer hurts an inmate or is caught abusing their authority, they will be fired.   The duty of a NJDCO is to uphold the laws of the penal code and treat inmates with respect. NJDCOs’ spend time at lease forty hours a week with inmates.   Officers get to know the inmates extremely well and see facets of the human psyche many people are unaware of.   â€Å"40% of NJDOC offenders were convicted of a violent offense such as homicide, sexual assault, aggravated or simple assault, robbery, kidnapping and other personal offenses (terrorist threats, coercion, larceny from a person, death by auto and negligent manslaughter)† (www.state.nj.us/corrections). Dealing with inmates intimately is no walk in the park.   Officer relationships with inmates have gone from one extreme to another.   Some officers have been charged with bringing inmates contraband and others have been charged with assault on an inmate.   The key to survival is finding the balance – living in the middle is an NJDCO officer’s way. The department of corrections has a code of ethics that must be adhered to if an officer is to last on the job.   It is necessary to hold in confidence all information gained on the job, no gifts or services can be accepted from inmates or family members and no personal or financial gain is to be made that is in conflict with duties or will impair objectivity or judgment (www.state.nj.us/corrections).   To sum it up, be honest and do your job.   Unfortunately, for some, that’s easier said than done. The Department of Corrections has a Hearing Appeals Section and an Administrative Law/Civil Employment Litigation Section that handles employee discipline/grievances and resolves cases against employees (www.state.nj.us/corrections).   Whenever a corrections officer is facing an ethical issue, representation is provided so that the officer’s rights are not violated. Of course, there are specific laws correction officers must obey and if they knowingly exceed the extent of their power then they can face a judge and possibly go to jail.   The added stress of the job decreases the correction officer’s life span to 59 years (www.jrank.org).   Therefore, it is necessary to have your guard up continuously if you want to make wise choices, get through the workday with your personal honor intact and live longer than what some researchers have predicted. The stress of the job has caused Paul to think thought about moving into a different area of law enforcement but this might require more training and schooling.   As a corrections officer, his high school diploma was all he needed, along with being a US citizen, having a valid New Jersey driver’s license, speaking English well and being able to handle the job physically and psychologically.   Although he took extra courses during training, he does not believe that will be enough for a transfer to a different department.   Paul has not investigated the move and after an especially hard day with the inmates, he promises himself that he will. Prolonged contact with inmates is the main difference between NJDCO positions and other law enforcement positions.   Policemen and detectives, for example, investigate crimes and track criminals.   They may have to face the individuals in court, but once they are locked up, their contact with the criminal is over.   A NJDCO’s contact with the criminal begins after the other law enforcement officers’ contact has ended and that contact lasts as long as the inmates’ sentence. For the first few years of his career, Paul found fulfillment on his job.   He is serving his state, providing a needed assistance, protecting the residents of New Jersey and helping his fellow officers.   Now, he can’t say that.   The stress of not knowing what will happen from day to day is extremely hard and the last few years have been a struggle.   The constant hassle of the job has become overwhelming and is causing a strain on his marriage of 2 years.   The fact that he cannot express why he dissatisfied and he does not want to talk about the job increases to the couple’s frustration. Add the fact that he cannot talk about confidential information and the situation gets dangerous.   Communication between Paul and his wife has gone from bad to worse.   Because they are planning to have children, Paul recently transferred from the youth facility to a minimum security prison.   They are hoping this change will decrease his stress and ease the strain in their relationship.   Paul believes the transfer will make a big difference in his attitude and stress level, increasing his job satisfaction. In New Jersey, the Department of Corrections is made up of minimum, medium and maximum-security prisons.   With 14 major institutions, including 8 male prisons, 3 youth facilities, 1 female prison, and one prison for sex offenders, there were plenty of facilities for Paul to choose from.   Moving to a maximum-security prison would have meant an increase in pay but for Paul, added money would have brought added stress.   This wasn’t the case when Paul’s career began but today, the salary for a corrections officer is $43,000.   The max amount for a senior corrections officer is $65,000, achieved in nine step increments (www.state.nj.us/corrections). There are over ten different promotions available to senior corrections officers, which include, Central Transportation, Correction Staff Training Academy, Critical Incident Negotiation Teams, Custody Recruitment Unit and SRP Boot Camp.   These are just some of the positions available to Senior Correction Officers (www.state.nj.us/corrections).   Although, all officers go through rigorous training that includes coursework, most officers who move into higher positions have additional schooling.   If things go well in his new position, Paul believes that one day, he may be ready to interview for one of the promotional positions. Paul believes the key to a successful career in the Department of Corrections is to walk on the job daily with a mindset of integrity and tactfulness mixed with firmness.   Inmates are people, just like you, no matter what they’ve done.   An officer cannot take their crimes lightly but an officer must, to the best of their ability, treat them with respect.   Then, do your job, have a life outside of work, leave your job at the door and choose to be happy.   That may be the key.   Paul hopes it will be the key to his future happiness and the future happiness of his family. References 2006.   Retrieved April 3, 2007 from http://www.jrank.org. Forsberg, Mary E.   Money for Nothing?   The Financial Cost of New Jersey’s Death Penalty.   November 2005.   Retrieved April 6, 2007 from http://www.njpp.org. New Jersey Department of Corrections.   1996.   Retrieved April 3, 2007 from http://www.state.nj.us/corrections.

Asignment Performance Management Essay

Weiss and Hartle (1997) â€Å"A process for establishing a shared understanding about what is to be achieved and how it is to be achieved, and an approach to managing people that increases the probability of achieving success† * In my experience performance management means different things the different people. In the company I currently work for performance management is thought of in the negative as being a process by which managers are able to take employees to task over bad performance and ultimately get rid of them. This may seem archaic and it is the most negative example I have come across in my work life so far, however, even in more forward thinking companies’ employees are often skeptical and suspicious of the performance management process. Conversely I have been fortunate to see performance management at its best. For me performance management is all about taking the core goals of the organisation and ensuring that departmental, team and individuals tasks and behaviors link to and support these goals. In this way employees understand what is expected of them, why the work is important and how it links into the overall performance of the organisation. They are engaged and feel confident in their work knowing that they are contributing to the success of the company. Performance management assists oganisations in motivating and empowering their employees by setting clear goals and rewarding them not only for what they achieve but also the way in which they achieve. In doing this organisations can focus on what is really important to the success of the business. They can recruit and retain the best employees, and motivate and develop by training and challenging the workforce. Performance management allows succession planning so that job roles can be filled with skilled, motivated, experienced employees. Components of Performance Management Performance management is a cyclical process involving a number different components. Goal setting is a key component of the Performance Management process. The organisation’s overall goals should start the chain and depending of the size and structure of the organization these goals. The process should start with the organisational goals which are designed to ensure the performance of the organisation leads to successful business. These goals cascade down to business areas, departments, teams and individuals. For individual employees their job description and the team’s  goals will form the basis of their individual goals. It is important that they understand how their own goals link into those of the organisation, why the work they are doing is important and how it contributes to the overall success of the organisation. There must be agreement on individual goals if they are to be embraced by the individual and they must be SMART if they are to be effective. Specific Measureable Achievable Results Orientated (Relevant) Time bound It is important that individuals are clear on what is expected of them, that they feel the goals can be achieved and that they that they are challenging and interesting. Key to the achievement of goals is regular communication. Communication may be formal or informal but can include updates from the individuals, feedback from colleagues, managers and clients, one to ones or team meetings. This communication is invaluable in employees on track to achieving their goals and making changes when necessary. Performance appraisals are another important component of performance management. These events are often undertaken annually and provide a formal appraisal of the individual’s competence in their role. Individuals and their managers have the opportunity to discuss, provide feedback and evidence of the individual’s achievements (against goals) and, in some organisations, the way in which those achievements were met (behaviours). Some companies also undertake half yearly reviews or appraisals with the view to making sure that that performance stays on track between annual appraisals. This is also an opportunity to review existing goals and set new ones. Performance improvement or development planning is another part of performance management. Areas for improvement or development may be identified at any time during the performance management process but typically come out of appraisal discussions. As with goals it is important that there is agreement on development plans and that activities to develop individuals are varied and effective. If employees are going to achieve their goals and develop their skills, knowledge and delivery within their role they must have access to the appropriate training and coaching. Whether employees require  development because they do not meet their current performance requirements or in order to progress to the next level, training and coaching are also key elements within a comprehensive performance management process. Motivation and performance Management This relationship between motivation and performance management can be complex and individual to each employee. There are numerous motivational theories all of which have elements of authenticity to them. I have looked at two motivational theories, McGregor and Vroom. Douglas McGregor’s theory ‘details two contrasting models of workforce motivation’ ** Theory X suggests that the average person is basically lazy and don’t like work. They prefer to be told what to do and don’t want responsibility. As such there needs to be tight control of the individual and threats of loss or punishment are the best ways to motivate them. Theory Y is the opposite, assuming that most people enjoy work, that they are happy to take responsibility under the right circumstances and that they can be self-motivated to do a good job. This motivation can be enhanced when managers are able to appreciate the employee and develop their trust. Victor Harold Vroom’s theory, to me, has links to the ‘Y Theory’, the theory suggests that factors such as personality, skills, knowledge, experience and abilities drive an individual’s performance. It proposes that employees are motivated by what they expect to receive in return for their effort and what that expected reward means to the employee. This is referred to as ‘Expectancy theory’ and links together in the following way: Expectancy: Does the individual feel the effort they put in will lead to high performance. What is their levels of confidence in what they are capable of doing? Do they have the appropriate resources, knowledge and training to carry out their role? Instrumentality: If the individual achieves a high level of performance is there reward for their efforts and can they be sure they will receive it. Employees must be able to trust that they will. Valence: Is the reward offered/expected one that the individual values. For the reward to motivate it must have importance for the individual, be it financial, recognition, promotion and so on. For me the key to Vroom’s theory and its success in motivating employees is that every individual is different, each has their own needs, wants, expectations and values based on the individuals frame of reference. Management must know and respect the individual and what they want. Reward within Performance management: I have already discussed reward in relation to motivation and how the reward on offer may need to bespoke to the individual in order to be effective. There is, however, a far wider aspect to reward with a performance management process. Reward to attract and to motivate Pay is usually the first thought when talking about reward in employment. It is important that a realistic but attractive salary is offered initially when recruiting new employees. Pay continues to be important for most individuals throughout their employment, however it is not the only way in way employees can be rewarded. Within my current organization pay is only increased annually, across the board, which has little to do with performance except for acknowledging that employees are rewarded for working for the company in line with cost of living rises. Currently there is no performance management process within my organization other than dealing with poor performance in a ‘theory X’ style, employees are serviced with a notice of improvement linked to termination of their contact. Outside of the annual pay increase financial reward is only given if a good employee threatens to leave. Practice is known to all employees via the grapevine and acts to demotivates those who don’t wish to take this approach. I have, however, worked within another organization where annual increases were calculated on performance throughout the year based on a truly robust appraisal system. Engaged and motivated employees were encouraged to collect factual evidence of their achievements and to present and rate this evidence at their appraisal. Ratings were discussed and agreed and then, then to ensure fairness, underwent cross calibration at departmental level. Employees felt they were treated fairly and rewarded not just for their efforts over the year but for their ownership of managing their own performance. Another type of reward for performance, which is being rolled out currently by my employer, is to provide opportunity for high performing  individuals to their knowledge of the business through a shadowing scheme. This has raised employee’s morale as they feel they will be able to perform more effectively and this could, in turn, lead to better opportunities and perhaps promotion. It has also encouraged other individuals to improve their performance in order to be able participate in the scheme. As I have discussed an employee’ perception of the value of reward will vary from one to another. values The need to provide a variety of rewards in line with employee’s expectations and personal preference is supported in the concept of Total Reward schemes. These scheme look at all the rewards and benefits that are or could be provided to employees recognition work/life balance company culture employee development environment, including job design and the physical workspace. *Management and Motivation, Vroom, V.H., Deci, E.L., Penguin 1983 (first published 1970) ** Wikipedia 3 x components of total reward system 1 of which should b non financial Weiss and Hartle (1997)

Air Pollution in Colombia. Essay Example

Air Pollution in Colombia. Essay Example Air Pollution in Colombia. Paper Air Pollution in Colombia. Paper Essay Topic: Air pollution Air pollution has become one of the most important concerns of the local authorities of Latin- American cities. Bogota, like as other urban centers in South America such as SAA Paulo, Mexico City and Santiago De Chile, shows significant levels of air pollution, levels that may represent a high risk for the populations health and certainly a reduction in the quality of life of its inhabitants. Bogota, capital of Colombia, is one of the largest cities of Latin America; with a population of around 6. Lion and an annual growth rate of 2. 081 percent it is the largest urban center in Colombia; it also has the highest rates of environmental deterioration of the country. Air pollution has increased dramatically lately, due mainly to the uncontrolled increase in the number of vehicles in the city. Although air pollution has been monitored in Bogota since 1 967, it wasnt until 1 990 that the monitoring stations were spread widely throughout the city. At that time the Secretary of Health of the District with the collaboration of the Japanese International Cooperation Agency (CIA) pursued a study in order to determine the air quality of the city. This study concluded that the most important source of pollution in Bogota was automobiles; 70% of the pollution could be attributed to cars. Another very important source of pollution was found to be bricks and battery plants, among others. The study conducted with the support of CIA identified for the first time the imposition of air pollution in Bogota and its principal components. These were identified to be the following: Sulfur Dioxide (SYS), Nitrogen Oxides (Knox), Total Suspended Particles (TTS), Carbon Monoxide (CO), Hydrocarbons (HOC), and Ozone (03). It was estimated that 75% of the pollutants annual emissions correspond to Particulate Matter. The study determined that the levels of CO, HOC, SYS and Particulate Matter were not above the limits defined as safe by the WHO. This led to CIA s inclusion that: in 1990-1991 air pollution in Bogota did not reach levels of concern to the local authorities. Nevertheless, the rapid growth in the number of cars in Bogota during the last decade originated additional interest in this matter.

Should we place condom machines on campus in the resident halls Essay

Should we place condom machines on campus in the resident halls - Essay Example College should be just as life is i.e. a matter of survival of the fittest. The best students will rise above the temptation to go out and party on Saturday night where there is an exam on Monday morning. The ones who do not and fall to the temptations that life has to offer will suffer accordingly. It is a simple matter to consider college to be a test for real life and putting condom machines in the residence hall may only serve as a part of the test. Of course, there is also a positive side to placing condoms in residence halls. The likelihood of students falling behind in class due to being absent as they treat any STDs or unwanted pregnancies is certainly reduced. Easy access to condoms would mean that prevention from such accidents could be provided to the individuals who engage in risky behavior. Thus, not only would the temptation be there for students to have sex and skip class and thus weed out those students who would rather not be at class, the issue of students missing class due to their sex life would also be largely eliminated. Undoubtedly, the moral brigade and religious fanatics might be up in arms about providing easy access to condoms for students. They may even suggest the course of advising students to ‘abstain’ and try to show that abstinence is the right way to go to prevent any problems but the reality of the matter is quite different. No matter what is said and done, students are going to have sex in college much as they have had sex since the first universities were formed. To try and prevent this simply by giving them lectures on abstinence or by removing their access to condoms is a fantastical idea. What can be done should be done and in this case, it simply becomes a matter of commonsense to encourage students to use condoms. It must be remembered that students are not being encourage to make their dorm rooms a scene from a Roman orgy but only to practice safe sex if and when they have it. To take away

ELL Director Essay Example | Topics and Well Written Essays - 1250 words

ELL Director - Essay Example Under the law, each school and district should make sure that the student as a whole, and their subgroups such as ELLs, meet the needed academic regulations in reading, as well as math. To make adequate annually progress, each school and district should generally show that every subgroup has achieved the state proficiency aim in reading, as well as math (Capps, Fix, Murray, Ost, Passel & Herwantoro, 2005). Correctly assessing ELLs in English as obliged by the law is extremely tough. These students are expected to comprehend all content in English prior to reaching a certain degree of English proficiency. Accommodations offered during the assessment are normally of limited value and doubtful validity. On top of these reading and math tests, ELLs also are expected meet various English proficiency benchmarks; hence, troubling them in their learning (Roekel, 2007). In the next section of this paper, we will address the challenges facing this students and ways of curbing them. Challenges Relating to Assessing Language Domains before and During Content-Based Instruction English Language Learners come from extremely diverse backgrounds and normally encounter numerous difficulties in the classroom (Roekel, 2007). To cause further difficulties, educators lack useful, research-based facts, strategies and resources required to evaluate, teach and nurture these types of students, whether the ELLs were born in the United States or another place, or whether they are the earliest, middle, or latest generation to be enrolled in an American public school. In a lot of cases, ELLs are being given math and reading tests in English prior to gaining enough knowledge or understanding in English. The matter of communication seems large for educators of ELLs. A 2004 study of teachers in California found out that poor communication among teachers, learners, parents, as well as the community, was a massive problem. Other issues comprised of the lack of tools to educate ELL students and p roper assessments to identify learners’ needs, as well as measure student progress (Capps, Fix, Murray, Ost, Passel & Herwantoro, 2005). Educators also expressed disappointment over the broad variety of English language and academic levels along with the fact that they get little in-service training or professional development on how to educate/train ELLs. As the size of ELLs continues to grow, for instance, more teachers will be faced with the issue of successful second language literacy instruction (Short & Fitzsimmons, 2006). Meeting the educational requirements of ELLs is a difficult task. It is one that needs harmonization and teamwork all through the educational system. This means that everyone should support the learning needs of English Language Learners, beginning with schools of education, which should better prepare all educators to work supportively with ELLs (Roekel, 2007). Also, educators themselves argue that proper professional development and enhancement is a mongst their top requirements. Also, another common or universal problem relating to assessing language domains among ELL students is offering a significant access to the program (Roekel, 2007). This is because there has been a tendency of viewing ELLs with learning difficulties also because they are just low-performing English