Irish Equality Acts 1998-2011

Critically evaluate the effectiveness of the relevant provisions of the Employment Equality Acts 1998-2011 (and their predecessors) in eliminating pay discrimination on the ground of gender within the workplace and thus reducing the gender pay gap. The European Union is founded upon core values including respect for human dignity, freedom and equality between men and women. This equality extends to the workplace where both men and women are entitled to equal conditions of employment and pay.Articles 20 and 23 of the charter of fundamental rights similarly states that all persons are equal before the law and that equality between men and women must be ensured in all areas â€Å"including employment, work and pay. † Despite this the average hourly gender pay gap within the European Union stands at 17. 1% but varies from 6%- 34% depending on the member state[1]. In an attempt to close the gender pay gap in the European Union, various legislation has been drafted and implemented o ver the previous forty years.The right to equal pay is set out in Article 157TFEU(formerly Art 141,Art 119) which expressed that â€Å"each member state shall ensure that the principle of equal pay for male and female workers for equal work or work of equal value shall be applied†. The subsequent legislation for preventing discrimination in the workplace was incorporated into Irish law by means of the Anti-Discrimination (pay) act 1974 and the Employment Equality act 1977.The jurisprudence for the right to equal pay is the landmark case of Defrenne v Sabena[2] which saw the European court of justice establish that the right to equal pay was legally binding in agreeing that the complainant’s right to equal pay derived directly from Article 119(now Art 157TFEU). The law in Ireland is now governed exclusively by the Employment Equality acts 1998-2004 which replaced the acts of 1974 and 1977.Article 8 of the Treaty on the functioning of the European Union states that in al l its activities the Union â€Å"shall aim to combat discrimination based on sex, racial or ethnic origins, religious belief, disability, age or sexual orientation. † The issue of discrimination in relation to equal pay can arise both directly and indirectly as has been seen in the case law and legislation surrounding this area. The case of Gillespie v Health and Social Services Board[3] efined discrimination as â€Å"the application of different rules to comparable situations or the application of the same rule to different situations†. Article 2(1) of the Recast equal treatment directive has defined direct discrimination as occurring in a situation where â€Å"one person is treated less favourably on the grounds of sex than another is, has been or would be in a comparable situation†. A necessary requirement of the test for direct discrimination is a suitable comparator that the complainant can compare themselves to in order to establish discrimination has occu rred.It is then the duty of the tribunal to consider the reasons for selecting that comparator and whether they are suitable as a relevant comparator in the given situation. Section 6(1) (a) of the Employment equality acts allows a person to select a hypothetical comparator as the scope extends to situations where a complainant â€Å"would be† treated less favourably, but this is not the case when concerning issues relating to pay[4]. It is important to note that there are exemptions to the prohibition on discrimination.Under section 25 of the Employment equality acts an employer may be permitted to treat employees differently based on gender. This is only non-discriminatory where the objective is legitimate and proportionate. The Employment equality acts also provide for the employer to promote equal opportunities for both male and female employees. This may come in the form of vocational training or improving working conditions which help create a higher skilled workforce a nd help to address imbalances evident in the workforce by the gender pay gap.Section 24 of the Employment Equality Acts allows an employer to implement measures which initially make it easier for an under-represented sex to pursue a vocational activity but also to prevent or compensate for disadvantages in professional careers. Promotion or the advancement of one’s career will be dependent on whether that employee is best suited to the position based on their skills and experience and this has been echoed by the European court of justice.Section 24 should be viewed with the understanding that female employees are not automatically entitled to a promotion and thus a higher rate of pay, but that any measures introduced by the employer are to ensure that equal opportunities are available to both sexes. Section 19(4) of the Employment Equality Acts prohibit indirect discrimination on gender grounds in relation to pay where it states â€Å"indirect discrimination occurs where an apparently neutral provision puts persons of a particular gender at a particular disadvantage in respect of remuneration compared with other employees of their employer†.It’s clear from this that indirect discrimination concerns a provision which appears to affect all employees in a firm but really favours or disfavours a category of employees. In Nathan v Bailey Gibson[5] indirect discrimination on the grounds of gender was evident where the complainant had been employed as an assistant to a machine operator and subsequently applied for his job after he retired. The employer had a â€Å"closed shop† agreement in place with the trade union and hired an unemployed male member of the union after the vacancy became available.The union itself was made up predominantly of male members. The Supreme Court held this amounted to indirect discrimination. Indirect discrimination allows for an employer to defend the imposition of an indirectly discriminatory provision as bei ng objectively justifiable. This is enshrined in section 19(4) which states that indirect discrimination on the grounds of gender will not occur where the act or clause is â€Å"objectively justified by a legitimate aim and the means of achieving that aim are appropriate and necessary†.The landmark case of Bilka-Kaufhaus GmbH v Karin Weber von Hartz[6] where differential treatment of part time and full time staff relating to pension rights was occurring and the employer attempted to justify the refusal to pay pensions to part time workers on the basis that it was necessary to discourage staff from working part time for economic reasons. The complainant argued that this breached Article 157TFEU in relation to equal treatment relating to pay.The European court of Justice rejected the argument of the employer but did state that an indirectly discriminatory measure may be justifiable if it is necessary to meet a real need on the part of the employer. The court went on to say that this would occur only if it is appropriate with a view to achieving the objective pursued. In order to understand how the legislation implemented has aided the elimination of pay discrimination, it is first necessary to understand the meaning of pay and ultimately what constitutes pay.Article 157TFEU provides that both male and female workers are entitled to receive equal pay for equal work, or work which has an equal value and the right of community members to equal pay is provided for in the Employment Equality Acts. This provision has both vertical and horizontal effect owing to the decision in Defrenne v Sabena, which allows employees to take actions before their national court.The Employment Equality Acts provide a clear and concise explanation of the right to equal pay in section 19(1) where it states that â€Å"It shall be a term of the contract under which A is employed that, subject to the act, A shall at any time be entitled to the same rate of remuneration for the work which A is employed to do as B who, at that or any other relevant time, is employed to do like work by the same or an associated employer†. However, both the European Court of Justice and the national courts have held there to be a broad scope as to what constitutes pay.These courts have held that sick pay, travel concessions, grading systems, inconvenient hours supplement, redundancy pay, bonus pay and share allocations all fall within the scope of pay[7]. The European court of Justice defined pay in the case of Arberterwohlfahrt der Stadt Berlin v Botel[8] where it was said to be â€Å"all consideration, cash or in kind, whether immediate or future, provided that the worker receives it, albeit indirectly, in respect of his employment from his employer, whether under a contract of employment, by virtue of legislation or on voluntary basis†.The European Court of Justice has also considered the less favourable treatment of part time workers which it considers to be indir ect discrimination on the gender ground. The case of Bilka-Kaufhaus features again here as the ECJ held that where a part time employee earns less pay for doing an equal amount of work as an employee working full time then this may constitute indirect discrimination on gender grounds as a vast majority of part time employees are female which is certainly in line with the legislation under section 19(1) of the Employment Equality Acts.Pay in relation to pregnancy and maternity leave has resulted in the European Court of Justice determining that any allowances paid will not constitute pay. Gillespie and ors. V Northern Health and Services board saw complainants fail in bringing a claim arguing that their employer was in breach of Article 141(now Article 157TFEU) by paying them less than their full salary during maternity leave. It was also the case in North Western Health board v McKenna[9] that the ECJ decided a female employee absent from work due a pregnancy related illness is not entitled to maintenance of full pay.This is the case currently but it should be noted that an amendment to Directive 92/85 has been proposed and if passed, would allow for a female employee to obtain her entire salary while on maternity leave subject to a Member state possibly placing a maximum level at the level of national sick pay[10]. This has not yet come into force due to opposition from various member states primarily on the ground of cost but also â€Å"limiting parental rights to mothers rather than to fathers and creating obstacles to the recruitment of women in the workforce†.It has been necessary for the ECJ and national courts to determine whether the complainant is doing equal or â€Å"like work† to their chosen comparator. Fortunately, the legislation clarifies the meaning of â€Å"like work† in section 7(1) of the Employment Equality Acts as being: 1. The same work undertaken by another person under the same or similar conditions 2. Where the wor k is of a similar nature 3. The work is of equal value taking into consideration such matters as skill, physical or mental requirements, responsibility and working conditions.From this it is clear that in order for the complainant to establish they are partaking in â€Å"like work† they must show that they are interchangeable with the comparator at any given moment and without any notice. In the case of Department of posts and telegraphs v Kennefick[11], a complaint was made by a female post and telegraph clerk that she was being paid less than her comparator who was doing like work. The employer argued that the male telegraph clerk’s job description included additional duties which he was seldom asked to perform. The Labour Court in this case refused to be guided y job description and ordered that the female employee was entitled to equal pay. However, it has been held that higher qualifications will justify a party receiving a higher salary. This was evident in the à ¢â‚¬Å"Austrian psychotherapists’ case†[12] where a group made up primarily of female psychotherapists who had psychology degrees sought equal pay with medical doctors who were employed as psychotherapists. The ECJ agreed that both parties undertook â€Å"seemingly identical activities† but found that the medical doctors were also qualified to undertake additional activities due to their qualifications.Therefore, the ECJ held that the difference in training and qualifications meant that the two parties were not in a comparable situation. The courts have also been faced with determining situations where the work is similar in nature or equal in value. For example, the case of Dowdall O’Mahony v 9 female employees[13] saw equal pay awarded as the court held that the differences in the positions were found to be of little importance in the context of the work as a whole.When dealing with issues where the work is deemed to be of equal value, it is the function of the court to look at the skill, physical effort and responsibility required to perform the work. In 24 women v Spring Grove Services[14] the female employees were employed in the finishing area of the linen maintenance section. They sought to compare themselves with a group of male employees who were employed to work in the wash house.The court subsequently compared the work undertaken by one male employee and one female employee and concluded that the male used more physical effort and skill than the female employee in the course of her work and therefore they were not doing equal work. Section 19(1) of the acts provides that the claimant and the comparator must be employed to do equal or like work by the same or associated employer at that or any other relevant time which under section 19(2 b) is defined as any time during the three years preceding or following the time at which the action is taken.Despite the benefits of the legislative provisions provided in the Employment Eq uality Acts, there are numerous problems with their effectiveness and enforcement. Despite the legislation there is a scarcity of discrimination cases relating to pay being taken to national court level and there are a variety of reasons for this. In some situations it is difficult to ascertain the scope of comparison for the wording of certain provisions in the legislation as it is not defined in statutory law, such as the meaning of work of â€Å"equal value†.Another issue is that the concept of the â€Å"hypothetical comparator† is not allowed in most countries and it’s also the case that the comparator must be employed by the same employer. The problem with this is that locating a real comparator can be difficult in segregated professions where comparators of the opposite sex are rare. In various European states it is the case that the citizens have no faith or trust in the judiciary to appropriately or effectively deal with a case of sex discrimination.Havi ng explored in detail where the relevant provisions of the Employment Equality Acts have been applied to eliminate pay discrimination on gender grounds, it is important to note that the employer is entitled to show that the difference of treatment in relation to pay is not indirectly discriminatory but valid on some other ground. This â€Å"defence† is provided in section 19(5) of the Employment Equality Acts. Under this section employers may pay different rates of remuneration to both men and women but it must be justifiable on grounds other than gender.The test for this stems from the BIlka Kaufhaus[15] case where the employer is required to show how and why the decision to discriminate was made at that point and it was subsequently decided that retrospective justification was unacceptable. The qualifications of the employee, worker flexibility and length of service may be objective grounds if they can be attributed to the needs of the employer. The case of NUI Cork v Ahern [16] concerned a pay differential between male security guards and female phone operators’.This was deemed to be justifiable as the female operators were paid more for doing less work. This was not due to gender as they had originally been doing an increased amount of work but due to family issues was now doing less. This thinking was continued in the case of Dept of Justice, Equality and law reform v CPSU[17] where the court held that the department had grounds other than gender for the payment of a higher rate to Gardai members performing clerical work compared with civilian clerical workers.Certain posts within An Garda Siochana are reserved for Gardai. Here, the majority of the 761 clerical posts in An Garda Siochana were female. This was deemed to be justifiable for â€Å"genuine operational reasons† and to ensure the continuity of services at all times. Employers may also be able to rely on a defence of market forces where they establish that the payment of a low er wage for some employees is part of the business strategy on economic grounds which can be objectively justified.This was developed in Enderly v Frenchay Health Authority[18] where a comparison was made between speech therapists who were predominantly women and pharmacists who were predominantly men being paid at a higher rate. The employer’s argument was that differential pay was due to a shortage of pharmacist candidates and not due to sex discrimination found favour with the court. Despite the legislation, the European gender pay gap still stands at 17. 1%, but there are a variety of innovative ways to help close the gender pay gap[19].The Finnish government has coined the concept of an equality pot, which is a sum of money set aside for municipal governments to fund pay rises in low paid, highly educated female sectors as low wages are traditionally paid to female workers in highly feminised branches of the public sector[20]. This would help to reduce the pay gap and pu t in place a greater level of equality relating to pay between the two genders. Another method of closing the pay gap is to support the continuity of female employment as they often interrupt their employment in order to manage both their family and professional life.This could be done by the reconciliation of both and could be achieved through the provision of child care facilities in the workplace ensuring female employees were able to bring their children to work[21]. It should also be noted that imposing an obligation on male workers to be involved in child rearing would allow for the continuation of women in employment and would help to close the gender pay gap. References †¢ European Gender Equality Law Review-No. 1/2011 †¢ Principles of Irish Employment Law: Brenda Daly, Michael Doherty 2010,Page 111. †¢ Employment Law in Ireland: Maeve Regan, page 459 published May 2009 †¢ European Gender Equality Law Review No 1/2011, â€Å"Equality Pay for Men and Wome n in Europe Anno 2011 The Gender Pay gap on the retreat? † Petra Foubert †¢ http://epp. eurostat. ec. europa. eu/portal/page/portal/eurostat/home/ ———————– [1] European Gender Equality Law Review-No. 1/2011 [2] Defrenne v Sabena (1976) ECR 455(C-43/75) [3] Gillespie v Health and Social Services Board (1996) ECR 475 4] Principles of Irish Employment Law: Brenda Daly, Michael Doherty 2010, Page 111. [5] Nathan Bailey v Gibson (1998) 2 IR 162 [6] (1986) ECR 1607 [7] Employment Law in Ireland: Maeve Regan, page 459 published May 2009 [8] (1992) IRLR 423 [9] North Western Health board v McKenna(Case C-191/03) [10] Principles of Irish Employment Law: Brenda Daly, Michael Doherty, 2010, p160 [11] Department of Posts and Telegraphs v Kennefick EP 9/1979 [12] Case C-309/97 (1999) ECR 2865 [13] Dowdall O’Mahony v female employees EP2/1987 [14] (1996) ELR 147 15] (1986) C-170/84 [16] (2005) SC IE 40 [17] (2008) ELR 140 [ 18] (1993) ELR 1-5535 [19] European Gender Equality Law Review No 1/2011, â€Å"Equality Pay for Men and Women in Europe Anno 2011 The Gender Pay gap on the retreat? † Petra Foubert [20] European Gender Equality Law Review No 1/2011, â€Å"Equality Pay for Men and Women in Europe Anno 2011 The Gender Pay gap on the retreat? † Petra Foubert [21] European Gender Equality Law Review No 1/2011, â€Å"Equality Pay for Men and Women in Europe Anno 2011 The Gender Pay gap on the retreat? † Petra Foubert

Maple Leaf Foods

Maple Leaf Foods – Communication Strategy Analysis Post Crisis Introduction to Maple Leaf Foods: Maple Leaf Foods Inc. is a prominent food processing company headquartered in Toronto, Canada. Foods holds its motto as commitment to food safety, stating that its meat processing facilities are federally inspected and meet the highest standard for food safety. Its major business is processed pork and includes brands such as Squirrel peanut butter and Black Diamond cheese. In the year 2008, its employee base was 24000 and recorded sales of $5. 2billion. Details of Product Crisis: In 2008, the Canadian Food Inspection Agency and Public Health Agency of Canada identified a strain of L. monocytogenes (listeria) in MapleLeaf Foods products. Consumption of food contaminated with Listeria causes a rare illness known as Listeriosis, the symptoms of which include fever, muscle aches and sometimes nausea and diarrhea. In the more severe form, symptoms also include collapse and shock. Causes: Bacteria were traced to the slicing equipment at Maple Leaf’s Bartor Road plant in Toronto. The regular sanitization had not cleaned the equipment properly allowing the bacteria to grow to high levels of concentration that cause illness. The bacteria ended up in deli meats, which were largely distributed to nursing homes and hospitals. Impact: The Listeria case impacted Maple Leaf Foods in the following ways: * Societal Impacts will include public cost, medical cost, low productivity, foregone income, psychological impact, etc * Firm-level Impacts will include product recall, clean-up, reputation, tarnished brand image and fall in share price * Industry-level Impacts will include loss of consumer confidence, fall in demand, loss of export access and damage to product to product category Post-crisis communication strategy: The communication strategy was adopted as per Seymour and Moore’s 5Cs of communication framework, as explained below: * Care: Company’s senior management was completely approachable during the crisis. Unconditional apology and unequivocal responsibility was offered by president- Michael McCain. The company released backgrounders, fact sheets and FAQ documents demonstrating care for its key stakeholders. It also released an apology video, empathizing with the affected customers. * Commitment: Displayed commitment by initiating a widespread recall and well-publicized sanitations of affected plant. Communicated details about the bacteria, post-contact information both online and through traditional media sources. The company assembled a consortium of industry leading food safety experts to advice on operational enhancements. * Consistency and Coherence: All messages were consistent assuring food safety and the well-being of its consumers. The company launched an external company blog to maintain a direct and candid conversation with interested Canadians. McCain proved to be an ideal spokesperson who clearly explained the company’s position as well as the actions the company enacted to remedy the situation. Clarity: Came up with the following innovative media campaign:-â€Å"Passionate people, passionate about food† to restore their image. They repositioned themselves as the experts on Listeria and global leader in food safety. They also launched a national Listeria education and outreach program exploring the issues related to this illness. Conclusion: The company ’s 5 C communication framework helped recover consumer confidence. The post-crisis communication was open, effective and credible. Therefore effective communication plays a pivotal role in regaining consumer confidence.

Ielt Task 2

Advertising encourages consumers to buy in quantity rather than promoting quality. To what extent do you agree or disagree? Words: 281/ Time: 45’ Whether or not customers are encouraged by advertisers to purchase products in quantity without promoting quality is a controversial question. Some people would say â€Å"yes† with that idea. However, as far as I am concerned, I strongly oppose that perception. First and foremost, although nowadays consumers are bombarded with information of products and services, viewers are still decisions-makers.Some people concern about quality, others have interest in quantity. But, they generally buy products according to their own interests, tastes, income and other factors. Moreover, customers are now increasingly cautious about advertised products, they thus ask for advice from their friends and families, instead of buying them impulsively. In simple terms, it is customers rather than advertisers who decide to purchase a certain produ ct.It is also noted that the main function of advertising is to provide customers with adequate information about a lot of aspects of a product including quality, package, functions, warrantee, and promotion, not only price. In fact, advertising is usually criticized on the ground that it leads customers to follow the advertisers’ desire. However, according to marketing principles, that advertising merely satisfies consumers’ information needs. Unarguably, price is an important factor that marketers use to boost sales.Nevertheless, it is more important to remember that the role of advertising is to offer specific information on a product and service. Therefore, advertising simply conveys the message relating to price, rather than use it to attract consumers. To sum up, I believe that consumers have different attitudes toward advertisements because they are influenced by various factors, not only price. The general perception of advertising as a stimulus for purchasing in quantity rather than promoting quality is in fact a bias.

Problems in any country in Africa except Aids ( article review ) Essay

Problems in any country in Africa except Aids ( article review ) - Essay Example ater resource from the discovered groundwater would be the opportune solution to water shortage and could augment the current sources of water for drinking, irrigation, and other agricultural use. Introduction discussed the overview of the discovery of the groundwater and asserted that â€Å"according to geologists, it could satisfy northern Namibia’s basic drinking and irrigation needs for 400 years† (Dolgow par. 1). The second point emphasized that discoveries of groundwater usually have potential effects such as greater actual underground volume than on the surface (Dolgow par. 2); providing sources of fresh drinking water, as well as improving health and assisting in relieving people from poverty (Dolgow par. 3). The third point expounded in the discovery of aquafiers where locations affect consumption and the cost of drilling affects access to the public (Dolgow par. 4). Futher, there were conflicts that were seen including control of water sources, overuse, and the need for careful abstraction to enable preservation and conservation of its effective use (Dolgow par. 6). As noted, the water supply has potentials to be transported to other African countries, as deemed possible (Dolgow par. 7). One therefore learned that discoveries of aquafier or underground water have potentials for solving the water shortage in African countries. This is an informative article that provides uplifting news as potentials for improving the welfare of men have been identified through the discovery enabling access to drinking water and potentials for irrigation of land and other human activities. The strengths of the article include the use of clear and straightforward language that is easy to understand; as well as citing credible and authoritative sources within the discourse. On the other hand, the sources of secondary information were not appropriately referenced so that readers could validate the information that was disclosed. Overall, the contents of the article were

Air pollution of vehicles Essay Example | Topics and Well Written Essays - 1500 words

Air pollution of vehicles - Essay Example Though vehicle-exhaust harmful pollutants are terribly dangerous to human health, the concerns about air or atmospheric pollution mainly grow in response to the drastic natural and climatic changes in the world-environment. One of such concerns of the scientists and the climatologists about the changes in the environment is ‘global warming’ that is directly resulted from vehicle-emission related air pollution (Dispensa & Brule, 2003, p.87). There are about seven pollutants, such as carbon dioxide, carbon monoxide, Nitrogen Oxides, sulfur dioxides, etc found in vehicle emission. More than half of these pollutants have serious greenhouse effects on the nature and directly takes part in global worming. Due to the hazardous effects of vehicle emissions on human health and world environment, scientists and technologists have come up with the ideas of a number of non-polluting vehicle technologies that will greatly contribute to the reduction of the vehicle-emission related ai r pollutions. Present non-polluting technologies primarily pivot on reducing the emissions. Two of such pollution-resistant technologies are: Hybrid Electric Energy vehicle (HEEV) and Hydrogen fuel Combustion vehicle (HFCV). Pollutants in Traditional Fossil Fuel Vehicle Emission Traditional fossil fuel vehicle pollutions are related to three sectors such exhaust, evaporation and refueling emission. While evaporation and refueling pollute the environment by directly mixing the evaporated fuel with the air, the exhaustion related pollutants are produced by combusting and burning the fuels while producing a number of substances that pose great threats to both human health and environment. A study by the US Department of Energy shows that there is a number of pollutant substances produced at different stages of the combustion in a vehicle engine. Whereas most of these pollutants are carcinogenic, the greenhouse gas emissions such as carbon dioxide, carbon monoxide, etc are responsible f or the rise in the temperature of the atmosphere. The carcinogenic substances are mainly responsible for causing cancer in human body. A list of vehicle exhaust pollutant along with their causes and effects are shown in the following table: Traits of Vehicle Emission that Need to be addressed Reducing air pollution is, to a great extent, a technical issue that depends on the availability as well as the adaptability of technologies with modern lifestyle, as Kjellstrom says, â€Å"Technologies to reduce pollution at its source are plentiful, as are technologies that reduce pollution by filtering it away from the emission source† (819). Technologies that contribute to the reduction of air pollution involve the use of lead-free fossil fuel and the use of â€Å"catalytic converters on a vehicle’s exhaust way. These technologies show significant results in the reduction of some particular air pollutants from vehicles. Yet the slogan that ‘the cleaner the air, the bett er the world’ does not always goes with the expectation of modern trade and commerce. Air pollution intervention programs often find it difficult to make themselves cost effective as well as adaptable to modern lifestyle. For example, while Hydrogen Fuel Combustion technologies hold a great prospect of being the replacement of the fossil fuel energy, they are not

Should China adopt a flexible exchange rate regime Essay

Should China adopt a flexible exchange rate regime - Essay Example United States of America is one of the key trading partners with China. However, there has been controversy surrounding China and its trading partners. China is blamed for not opening fully its vast domestic market to other foreign trading partners through its currency devaluation, fixed exchange rate regime and tighter import regulations. China has to make painful decisions on whether to allow its currency to appreciate or not. In addition, it has to choose from maintaining its fixed currency exchange rate regime or adopting a flexible exchange range regime. By studying its economy and listening to the concerns of its trading partners, China will be in a position to make decisions that best suit its interest as well as those of its trading partners. If China chooses maintain a devalued RMB, it will generate more wealth at the expense of its trading partners. Why China chooses to keep its currency artificially low compared to it trading partners. There are many reasons why China woul d wish to maintain artificially low currency as compared with those of its trading partners, especially against the dollar of the United States of America. According to James (2010) China wishes to maintain artificially low RMB exchange rate to other currencies of major trading partners in its interest. Federal Reserve (1999) revealed that a country devalues her own currency when it does not have sufficient foreign reserves or unwilling to spend foreign exchange reserves to maintain its exchange rate to foreign currencies. China is among the richest countries with high level of foreign exchange reserves in the world. However, it seems China has different ambitions and is unwilling to spend its foreign exchange reserves to keep RMB at a rate appropriate against the dollar. There are many genuine and valid reasons, which make China keep its currency artificially low. The first reason why china wants to maintain its devalued currency is because it wishes to maintain high levels of expo rts. By keeping its currency low, China is able to make its currency cheaper in relation to other major currencies. As a result, it makes its products and services cheaper to customers (consumers) in foreign countries. This will ensure that China continues to exports a lot of goods and services to other countries. China’s currency devaluation approach is consistent with foreign exchange theory that stipulates that that the lower the currency in relation with those of other trading partners, the lower the prices of exports hence a country will be able to export more. Higher exports as compared to imports will enable China to generate trade surpluses and build even more reserves of foreign currencies. The second reason why china wants to keep its currency low is to discourage its domestic consumers from purchasing imported goods and services. China’s artificially low currency will make foreign goods and services more expensive as compared to similar goods and services pr oduced in China. Devaluated currency discourages imports and China will be able to control quantity and value of imports entering its borders. When a country increases consumption of domestic goods and services, it keeps its factories running (Saccomanni, 2008). Therefore, the country is able to maintain its employment levels and even increase employment rates with increase in domestic consumption. Furthermore, by reducing the number of imports, China will be abl

Suggested Essay Example | Topics and Well Written Essays - 250 words

Suggested - Essay Example An educator needs to figure out which category best fits needs of every student. The educator should not try to fit all adult learners into one group as each student has different goals in his mind. Understanding life circumstance of an adult learner may also help educators to anticipate their needs. A student typically returns to school for a better professional image and increased career opportunities. Educators need to be aware of trends while assessing how to address need of each student. Some of these needs are: students who work in occupations generally labeled nonprofessional, professionals who want to change career fields, displaced professionals, workers who are concerned about being displaced and professionals who need a degree to make the next vertical step within their organizations. As listed above, there are many reasons why an adult student feels the need to continue with hiseducation. Educators need to educate themselves so they can better help each student to choose the best career path for what they desire to accomplish. However, understanding the circumstances surrounding return of an adult to school is imperative when providing quality suggestions as how to accomplish each goals of each student. Some students will not have the desire or time for a typical four year college program, so will be looking for shorter programs that offer quicker access to better paying jobs. Short term programs that provide rewarding work and better pay hold a strong appeal to most time-strapped adults. Educators and students need to be aware that students who have been in the workforce for a significant amount of time will have earned substantial school credits from work-time experience. This will help encourage adults to continue with their education. This article also state s â€Å"students with a high number of undergraduate credits can often complete a General Studies

Disney in France Essay Example | Topics and Well Written Essays - 750 words

Disney in France - Essay Example The paper also includes an evaluation of Disney and provides recommendations for the company. Challenges and Problems This section will deal with the issues and problems that the company currently faces. Here the company’s assumptions, the external factors impacting Disney and the issues that need immediate care have been discussed. a) Disney’s Assumptions: Disney made a number of assumptions in France, i) The number of visitors on Monday will be light and Fridays will be heavy ii) French don’t eat breakfast iii) If they do take breakfast, it is croissants and coffee iv) Incorrect Lunch timings v) European Customers will stay for four to five days vi) French Style service restaurants. Most assumptions made by the company were incorrect. The company clearly did not take into account actual facts and figures and there was no supporting evidence for the assumptions by the company (Johnson, Scholes and Whittington). These clearly have had a major impact on the compan y and its performance. A decision like starting in France was a right one and this was clearly backed with clear figures and facts. However the assumptions made by the company otherwise like, having a 350 seat restaurant at a hotel, when the demand was as high as 2,500 breakfasts was an incorrect decision. These clearly have had a major impact on the overall company performance, human resources and clearly on the finances of the company (Johnson, Scholes and Whittington). b) France and Disney Three main events that have occurred in France have had a major impact on Disney’s success: i) The long talks and long negotiation by the French Government, which led to loss of patience of the Disney team ii) Parisian intellectuals who protested that the Disney culture was assaulting the French Culture and iii) The framers protest demanding that French agricultural subsidies be cut. Each of these events has had a major impact on Disney and has led to issue and breaks in the success of t he company. c) Need for Resolution: The company clearly needs to resolve the following: i) Breakfast issues for customers ii) Better staffing over the high demand days at the park iii) Better understanding of the culture of the country rather than depending on assumptions Alternative Solutions: For the success of any company in a new location, irrespective of the size, or nature of the business, it is crucial to have a detailed market research. Here the company did do the market research in terms of the location, however in terms of culture and the customer needs, there was little research and more assumptions. Hence to have a more favorable experience in France, a more detailed market research would prove to be more successful. Disney had invested a lot of money into the project, hence investing a little more on the market research and the needs of the people in the country would have been the best steps that the company could have taken while launching Euro Disney. Evaluation and Recommendations: Yes France is an excellent choice for the company to open its branch. Considering the place, i.e. Paris, and the incentives that the government was providing the company, this was definitely an excellent choice. Also, the location is best suited to meet the needs of millions as the location is easily accessible. Hence this is an excellent location for Euro Disney. In retrospect of the case, the following recommendations can be provided: i) Invest in market research (Johnson, Scholes and Whittington), ii) The culture of every location is essential to follow for the business to be successful iii) A theme park is in most cases a one day excursion place, and most people across the world prefer to stay for a maximum of one day

Assessing Autism Article Critique Term Paper Example | Topics and Well Written Essays - 1000 words

Assessing Autism Article Critique - Term Paper Example The usual way of measuring behavior such as limited eye contact, lack of reciprocal social interaction, fewer greetings and failure to initiate interactions such as offering comfort to someone who is hurt, for example, is to observe how children react in certain contrived situations. This study hypothesizes that children with autism will behave differently from children with mental retardation and children with typical development during natural situations. It proposes that that a standardized way of observing children in the everyday context of school recess would be a helpful assessment tool. The playground observation checklist is just such an observation tool, and the article describes how it was used and the results it produced. These results were then checked for accuracy against other information obtained by the usual autism assessment methods. There were ten items on the behavior checklist, which is a very small amount, and for each child in the sample of 81 a score of yes/no was recorded against each item during a 15 minute observation period. Two observers recorded the sessions simultaneously, and any instance where a child interacted with an adult during the 15 minutes was discounted, and the observation was repeated until a session with only peer to peer interaction took place.... n educator this is an interesting article which recommends an intervention that is relatively inexpensive, easy to administer and suitable for operation in a school context in a way that does not place any undue pressure on the child. This article was an exploration of the method itself, and more needs to be done on that to ensure that the criteria are worded well, for example avoiding gender bias in the way interactions are described and scored. Assuming these details could be ironed out, this observation checklist does appear to be a good method for making initial assessments to indicate what kind of specialist referral, if any, would be appropriate for a particular child. So long as the observation is conducted by trained observers it could be introduced in an elementary school. There are ethical issues about the method, of course, since parents would need to give permission for such observations to take place, whether for research purposes, or for the benefit of the children them selves. There could be a danger of over-diagnosis, or of inappropriate referrals if too much weight is placed on a single fifteen minute observation, and so any use of this tool would be best placed within a school policy on autism, to be called upon under specific circumstances and regulated by school protocols that protect everyone’s rights. The article by Bradley-Johnson et al. (2008) takes a wider perspective than the article by Ingram et al. (2007) and is aimed at school psychologists, rather than educators. The definition of autism used by Bradley-Johnson et al. (2008) is that of the Disabilities Education Improvement Act (2004) which is broader than the DSM criteria. From the start there is an emphasis on â€Å"verifying eligibility for special services for autism† which betrays an

3 Element's The Need for Affordable Healthcare is Now Essay

3 Element's The Need for Affordable Healthcare is Now - Essay Example The above statement is adequate for the audiences as well as the readers because it informs them of the perceived benefits. It makes them paint a picture of what they are likely to encounter with the implementation of the policy. â€Å"Businesses and corporations that offer benefits packages to their employees spend a large portion of their budget to ensure that in case of a medical emergency, their families and themselves are covered through private insurance companies." "in 2011, a report predicted that by 2014, 30% of health insurance benefits packages were going stop being offered due to the increasing awareness and accessibility to alternate care packages like ObamaCare." "In a 2001 survey, 46.2% filed bankruptcies were directly related to medical problems. Since then, the number has risen to 62 percent of filed bankruptcies in 2009, where over 90 percent of medical debtors were at least $5000 in medical debt or 10% of their family income before taxes". The writer has used evidences to support the thesis statement by giving out figures. Similarly, the figures show the statistics that the policy will have positive effects on the employees as well as employers. Generally, the content o the essay was up to the task because it fulfilled its purpose, had a clear thesis statement, which was supported by evidence. Through all these, the reader is convinced of the content as well as the reliability of the

Response to Intervention Essay Example | Topics and Well Written Essays - 1500 words

Response to Intervention - Essay Example The major advantage of using Response to Intervention Method is that students with learning disabilities and whose performance is below that of their peers is seen sooner rather than later and afforded the necessary interventions that they may need, this allow them more time to try and become successful students rather than their just waiting to fail. This results in a series of intensive group or individual, based programs interventions.The programs help some students in obtaining the necessary support that they need early. The rapid response afforded by Response to Intervention is proving to be cheaper, as opposed to waiting for a case study analysis to be completed that is seen, when other methods of assessment are used.Another key benefit of using the Response to Intervention process is that the long duration a student normally waits before they can begin receiving additional instructional assistance or special education services in school is greatly reduced. This helps in averti ng the usual scenario whereby most students continue on failing to make any significant improvement in their studies for long stretches of time, which may sometimes run for several years before someone notices that they may have learning disabilities, and require the help of special education, as is seen in the use of the test-score discrepancy model. Response to Intervention also has the added benefit of helping in identifying students having learning disabilities, are seen to be at risk of failing.... This helps in averting the usual scenario whereby most students continue on failing to make any significant improvement in their studies for long stretches of time, which may sometimes run for several years before someone notices that they may have learning disabilities, and require the help of special education, as is seen in the use of the test-score discrepancy model. (Mary & Ayn, 2011) Response to Intervention also has the added benefit of helping in identifying students having learning disabilities, are seen to be at risk of failing. With the early detection, appropriate adjustments can be made to their systems of teaching and progress monitoring assessment that will help the students be successful and achieve success at higher levels and thus serving to avoid potential individual failure. (Rachel & Mark, 2010) The intense one on one and group supplementary assistance, afforded by Response to Intervention has had a rather profound effect in reducing the overall number of student s, who end up getting referred for special education services. As a result of this effect, the resources available in special education services are now channeled towards helping more disadvantaged students with severe learning disabilities. Response to Intervention has also been attributed with the increase in the number of students that end up becoming successful while still in the normal education system. This is as a result, of their problem areas not being identified and rectified in advance, some of these students get locked out of the regular education system. Because it is structured to compare the performance between students, the response is intervention model can differentiate between students posting inconsistent / poor results and those who have a learning

Summer of My German Soldier Essay Example for Free

Summer of My German Soldier Essay The Historical Fiction novel Summer of My German Soldier, by Bette Greene takes place during World War II. It describes the life of a twelve-year old girl, Patty Bergen. This book concentrates on the relationship between Patty and her new friend Anton, a German escapee. Patty meets her new friend in her father’s shop, when a troop of POWs enter the store. The two protect and teach each other thought the story. In this review, readers will discover what it’s like to live during the time of Theodore Roosevelt and World War II. 12 year-old Patty Bergen, living in Jenkinsville, Arkansas during World War II, meets a German POW, Anton Rieker, when he purchases items at her father’s department store. She then agrees to hide Anton above her families’ garage, and steal food from her family to feed him. Soon enough news breaks out that a German POW has escaped, which puts the whole town on edge. Patty and her family are questioned. As Anton continues to live above the family garage, Patty becomes very angry with Anton because he had not asked her to leave with him after the war. Patty then realizes she needs to make a decision within her; she needed to choose between her father and Anton, she feels if turns Anton in her father will become popular and will love her, but Anton won’t. But soon enough her decision was made. Later that evening, Patty met Anton in the hideout with intentions of leaving with him, but was told otherwise. Before Anton jumped into the train, he gives her a kiss and a valuable ring that has been in his family for generations. When Anton left, Patty wore it around her neck as remembrance. When Patty begins to show it off she is questioned, she tells several people that â€Å"I saw this man walking down the road†¦Ã¢â‚¬ , â€Å"He asked me if I lived nearby and if I could spare a piece of bread with maybe a bit of butter on it.† (140) â€Å"Well, after he finished eating he thanked me and said that because I was obviously a person o value he was going to reward me with his most valuable possession.† (140) Patty confessed and soon found out what happened to Anton .Patty is charged and sent away, she ends up losing the one person she has left. Readers will find the different elements of the book attention grabbing. If you (the reader) are interested in romance, important lessons and danger this is a book for you. But the reader may not like the beginning of this book; it becomes useless to the plot of the story. When Patty meets Anton the story accelerates. â€Å"Now it so happens Aunt Dorothy is no beautiful thing.† (29) Upon completion the reader will find, as my example shows, the begging of the novel is pointless. As a reader, the middle of the story was more intriguing to me. A future reader that is interested in the time of World War II and the time of Theodore Roosevelt will also enjoy this novel. Though the book does not specifically explain this era it still is considered a part of it. I recommend this to risk takers, romantic novel readers and history involved book readers.

Personal Reflections On Stereotyping Of Ethnic Minorities Social Work Essay

Personal Reflections On Stereotyping Of Ethnic Minorities Social Work Essay   Ã‚  Through the process of  reviewing my journal entries, I was overwhelmed by incidents I went through. I realized some unfortunate and unintentional racism and microaggressions in my journals.   I noticed that resulted in producing weak and imperfect assumptions.   According to Sue and Sue, Microaggressions are brief, everyday exchanges that send denigrating messages to a target group like people of color, women and gays (2007. Chap5).   It was obvious I did things according to my own culture and somehow disregarding others cultures unintentionally.   Added to this, I found out that I was immature and unfair to make conclusions without further scrutiny. Scrutinizing all these non-stopping cultural thoughts, I started to think if I am culturally knowledgeable enough to be a counselor who got the necessary skills and means to work effectively with clients from multicultural backgrounds. Trough my previous journal review, I began to think about the reason why I struggle to bring up these multicultural calamities. Being hesitant on how I am going to provide therapy despite existing diversity issues. Despite all the readings, guest speakers and activities conducted in class, I find I still have some prejudice and assumptions in my subconscious mind such as homosexuality, which is challenging according to my religious beliefs as a Muslim. As a professional therapist, it will be helpful to get rid of these feelings and always stay away from being prejudiced against persons practicing different habits and beliefs. Sue and Sue said that the belief in the inferiority of others as well as the belief that one has the power to oblige certain standards upon others of another culture is also witnessed (SS 4). The ethnocentric monoculturalism mindset that Sue and Sue discussed in chapter four both shocks and amazes me.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Reading my journal entries helped me to reconsider the decisions and stereotypes I made about other ethnic minorities and especially homosexual communities. As a result of the journal reading, what are the measures that would help to avoid these stereotypes, perceptions, and beliefs do we hold about culturally diverse groups and may help us to maintain an effective relationship?   (SS 2)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As far as my feelings are concerned, I was very frustrated and feel guilty and ashamed of being careless about a variety of multicultural minorities. Besides, it is not fair not to scrutinize these cultural calamities and not to withdraw from others and their situations and circumstances. This curiosity developed in me a sense of appreciation to tolerate these differences and willingness to find out more about my biases willing to work hard in order to be more aware of my weaknesses and change them. Feelings of shame and pride are mixed in the individual and a sense of conflict develops  Ã‚   (SS 10)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Identity was given a generous part in my previous journal entries as I dedicated more space and time for better understanding of myself. More than that, the conversation I had with my colleagues, guest speakers, and class instructor as well as through readings, helped me to define my identity within my family and other groups in which I have belonged, especially the Muslim communities. This considerable wind of change actually taught me to not take cultural issues for granted anymore, to spend more time and effort figuring out who I am. However, it is still hard to devote completely to accept given cultural differences and to solve identity issues. But, it was comforting that Slavic people had been referred to as such a strong religious affiliations and characterized as a cornerstone of their identity (MGG 52, pg. 713. In dealing with multiracial backgrounds and issues, it is awkward to ask coworkers or individuals from different counties quest ions like Where are you from? or What are you? because asking questions about ethnicity generates a sense of being offended and differentiated, and it is sometimes perceived as rude, insensitive, ambiguous and misconstrued. However, the idea is certainly not to make the person feel questioned or offended or attacked when asked about their ethnicity (SS 18). Maria Roots Bill of Rights (SS 18) is a great inspiration to me since it gave me a much greater understanding of what we ask multiracial people to do when we ask about their heritage and expect it to fit within the monoracial classification system. Conceptualizing identities and giving them more focus is a good idea (SS 18; Torres, Jones, Renn). It is crucial for more understanding of the topic of identity development.   Personally, I still need to fully recognize and improve my own understanding of myself, my background, and my culture. Added to this the feeling of guilt was also common in my journal entries, and Sue and Sue stated that without such an awareness and understanding, we may unintentionally discriminate among multicultural groups. When this happens, we may become guilty of cultural oppression and be a threat to multicultural minorities (SS 10) I did feel guilty about many things, but it is very significant to be aware of this problem now in order to avoid it in future confrontations. Personal Reflections on My Experiences This class was an important step in my journey in life; it helped me to recognize many unintentional biases and stereotypes.   It was a positive influence on me by improving my competencies, increasing my vigilance and cultural sensitivity. Yet, there is still a threat of underpathologizing a clients symptoms without taking into consideration cultural backgrounds. More than that, the understanding of a clients cultural context, having knowledge of culture-bound syndromes and being aware of cultural relativism, are challenging because, being oversensitive to these factors, the therapists pathology might be influenced negatively. As a result, this process ends up underpathologizing disorders (SS 4)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is fundamental to put up with and value the difference of other cultures, and this class helped me also to think about it seriously as I believe during this short semester I achieved a level of cultural sensitivity and awareness by discussing the IDI Profile which presented information about how to make sense and how to react and treat these cultural similarities and dissimilarities.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Emotions such as anger, sadness, and defensiveness took a part of the discussion about experiences of race, culture, gender, and other socio demographic variables (MGG 1). These feelings can either improve or reduce the understanding of the notion of multicultural calamities. That is why I believe this class was very important to take. As a professional, working with a multicultural population, I am sure that I need to know that I am different and how to deal with it in an appropriate way. Moreover, in my little work experience, I worked with many different people who are from diverse cultures and that led to some challenging times to understand each other in the beginning in terms of language, eye contact, and sometimes body language. I have discovered that by making statements of similarity, I have the possibility to share our differences that can influence my professional and personal life. Discussing the language difficulty openly with a client may be a beneficial tactic in the future.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      Working with older adults was a good point that Sue and Sue covered in their book. They are aware that it is important to critically evaluate our own attitudes about old adults and their daily attitudes and concerns. Sue and Sue stated some legal and ethical issues that should be in mind while dealing or working with older adults (e.g., competency issues). Older adults need care and respect in terms of their mental status, and as a counselor, I have to know how to deal with those people in professional way.    The disabled population is another community that I learned to be aware of how to work with. Three models of disability affecting individuals were presented in the Sue and Sue book. First, the moral model is a defect considered a sort of sin or moral lapse. Second, the medical model is represented as a defect or loss of function that resides in the individual. Finally, the minority model is seen as an external problem involving an environment that fails to provide a shelter for individuals with disabilities. (SS 26) I learned that I have to treat people regardless of disability status with the same expectations and gather information about my clients disability. Those people gave me strength.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It was also interesting to be aware of social class issues, and this class was beneficial in helping us as future professionals to figure it out. As discussed in chapter 12 in Sue and Sue, Multicultural counseling and therapy must be about social justice, providing equal access and opportunity to all groups; being inclusive; removing individual and systemic barriers to fair mental health treatment, and insuring that counseling/therapy services are directed at the micro, meso, and macro levels of our society (SS 12.)   I learned that as counselors, we need to be hard working and supportive for immigrants and offer needed services for minorities and provide for local, state, and federal immigration laws. It is a big challenge to be able to work within different cultures setting, but keeping up will help people face all the barriers coming in the future.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Within my family, I feel powerless. I still have some issues that cannot be discussed with them, and most of these are cultural issues that I cannot change immediately always lead to conflict. The issues range from the handling of emotions, such as being able to express anger or shame about specific things, or being able to talk loudly about making my own decisions such as my relationship with the person who I choose to live who is from another culture.   I learned also that sometimes, even the married couples of similar backgrounds; they may still face some intercultural concerns. However, relationships from multi cultural backgrounds reach to the edge of success and go beyond given culture differences.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  As far as my IDI-personal plan is concerned, I mentioned that culture is about the rules of how to function within cultural context. Within the process of understanding these cultural differences and rules, I was somehow sensitive to those rules, but it is an important factor that participated to ameliorate my cultural awareness. I think I need to learn more effectively about my own culture including history and rules of myself and my family. The encapsulated Marginality part in my IDI- personal plan signified that I am trying to figure out how to correlate my intercultural beliefs with my identity and how to make such transition. This condition transition between culture and identity is referred to as Adaptation and Integration. To demonstrate this transition, I am saying to myself, Who I am? compared to What is my true culture? like my Berber origins compared to other cultures in my country. Another brief statement in my IDI-personal plan stated that I avoid learning about other cultures and ignore their history.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The profile also shows that I may have a commitment to the idea that people from other cultures are like us, or those people should share the same set of universal values I have. I may also have difficulties in identifying important cultural differences that influence intercultural relations, and I need to resolve these issues before I can exercise my greatest potential of intercultural competence (Bennett Bennett, 2002).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In my professional part of my IDI-Personal plan, I mentioned that I have to be able to experience the existence of other cultures and I should be sensitive and aware in order to be effective with my clients.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     It terms of working with people of color, it is useful to discuss the reaction of the client to a professional who is from a different ethnic background (e.g. Sometimes clients feel uncomfortable working with a counselor of a different race) and be aware of mistrust and work to earn a clients trust (SS 14).  Ã‚   It is very significant to comprehend the dissimilarities, assist the clients to be relaxed in working with me as a professional, and be trusted and well-liked. Assessment of the Effectiveness to date of The IDI-based Personal Development Plan    My IDI Individual Profile helped me reflect on my experiences around cultural differences and similarities. As I reviewed my IDI profile results, I considered past situations in which I attempted to make sense of cultural differences and similarities; this can assist me discover statements that may have guided my actions in these situations. Moreover, I need to focus on a situation I am presently facing.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The IDI-based personal plan helped me to learn more about my own culture. I was surprised when I read the outcomes of my IDI result, especially in terms of being aware of my biases that I was thinking were strengths.   In my developmental task, I stated that I have to recognize cultural differences that are escaping my notice. I have to learn more about my own culture especially its heritage. I will explore my own culture by gathering necessary information. The IDI gave me the chance to be more conscious of who I am and where I came from. Steps to continue developing my sensitivity to difference and cultural competence   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I need to continue developing my sensitivity to difference and cultural competence and be able to work successfully with clients from diverse ethnics and cultural backgrounds. I need to continue developing awareness by recognizing the value of population diversity.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is correct that one cannot discover everything about other cultures. However, I need to get awareness about other groups. I also need to separate my religious insights and respect others religion beliefs. I need to recognize and be mindful of who I am and where I came from. I need to be aware of my privilege as an educated person in my family. Finally, in order to continue developing my own sensitivity to difference and cultural competences, I have to recognize how my culture is viewed by others. I need to attend workshops and seminars about other cultures. I need to learn about others culture by watching documentaries and movies as much as possible. Visiting other countries and participating in its cultural events and festivals, and sharing experiences with other people will be a very effective plan.

Reforestation Is Usually To Regenerate Forests Environmental Sciences Essay

Reforestation Is Usually To Regenerate Forests Environmental Sciences Essay If looked at from a long term point of view, reforestation is economically beneficial. One of the most obvious benefits is the supply of lumber and  wood products  in the world. Almost everyone uses wood in some way every day, and  selling  lumber creates a  great deal  of income. Secondary economic benefits from reforestation include job creation in forest management and increased property taxes on reforested land. Trees, when they decompose, enrich and add nutrients to the soil. This increases soil fertility and helps cash crops grow, which is a huge benefit for nations that rely on their primary sector. Against If looked at from a short term view, reforestation is very expensive and would be hard to carry out in poorer nations, where there is hardly any money to fulfill basic needs, let alone extra money to waste on schemes like reforestation. There is less land available for agricultural growth and human activities. Environmental Factor For Trees provide a natural habitat for other life forms, as a home and a food source. By the process of photosynthesis, trees capture and store carbon dioxide from the atmosphere, helping to reduce quantities of this greenhouse gas and mitigating the effects of climate change. Moreover, by controlling the flow of surface water and reducing the runoff of soil, trees can also help mitigate the effects of extreme weather events. This reduces the occurrence of floods and mudslides, particularly in areas susceptible to disasters. Trees can also reduce the risk of droughts by retaining water in the local environment and cooling local temperatures by shading the soil. Against Planting more trees means there will be less land for human activities. Planting artificial trees may mean a drastic change of habitats for specific sets of animals and plants. It takes a very long time for the trees to grow and produce something useful. Positive Impacts Reforestation is the reestablishment or expansion of a forest which was previously destroyed or degraded. The primary goal of reforestation is usually to regenerate forests, with the aim of restoring the environmental and economic benefits they provide, but reforestation activities can also provide a wealth of social benefits as well. Woodland provides ecosystems for wildlife, resources for humans and even modifies the climate. Replanting trees can help reduce erosion and nutrient depletion, keeping areas where rainforests grow fertile and reducing the likelihood of floods. Reforestation projects may also ensure the conservation of habitats for animals and plants. Some types of fauna may be useful for food, to improve medical science or have other potential advantages for society across the globe. Benefits of reforestation projects for those living in deforested areas include increasing the availability of clean drinking water, food, fuel and construction materials, as well as offeri ng employment, according to Eden Reforestation Projects.   Negative Impacts- Reforestation projects can be expensive, and a lot of work, time and money would be needed if the world were to plant enough trees to successfully combat their depletion. Eden Reforestation Projects highlights figures from the World Bank released in 2002, which stated that 15 million hectares of woodland needs to be planted every year at a cost of 20 cents per tree or more after inflation. It is very time consuming. Planting trees and waiting for them to actually grow may take years together. Reforestation policies may be hard to implement in some areas of the world.   Reforestation as a Solution- Through photosynthesis, trees remove CO2 from the atmosphere, thus reforestation can play an important role in offsetting carbon emissions.   The United Nations IPCC estimates reforestation could remove the carbon equivalent to about 10 percent to 20 percent of projected fossil fuel emissions by 2050.   Reforestation is the restocking of existing forests and woodlands which have been depleted, with native tree stock.   The term reforestation is like afforestation, the process of restoring and recreating areas of woodlands or forest that once existed but were deforested or otherwise removed or destroyed at some point in the past. The resulting forest can provide both ecosystem and resource benefits and has the potential to become a major carbon sink. The concept of forests as carbon sinks has drawn attention around reforestation as a possible tool in the fight against global climate change. Because trees draw CO2 from the atmosphere in the process of photosynthesis, they can potentially remove this excess greenhouse gas from the atmosphere and help fight global warming. Problems The main effect is an increasing global average temperature. This causes a variety of secondary effects, namely, changes in patterns of precipitation, rising sea levels, altered patterns of  agriculture, increased  extreme weather  events, the expansion of the range of tropical diseases, the opening of new trade routes.   As northern countries warm, disease carrying insects migrate north, bringing plague and disease with them. Indeed some scientists believe that in some countries, thanks to global warming, malaria had not been fully eradicated. Global warming is already strengthening heat waves. Nearly every part of the Causes Carbon overload is a result of human activities. When humans burn fossil fuels, carbon dioxide is released into the atmosphere, where it traps heat. One of the first things scientists learned is that there are several greenhouse gases responsible for warming, and humans emit them in a variety of ways. Most come from the combustion of fossil fuels in factories and electricity production. The gas responsible for the most warming is carbon dioxide (CO2). Other contributors include methane released from landfills and agriculture, nitrous oxide from fertilizers, gases used for industrial processes, and the loss of forests that would otherwise store CO2.   The  atmospheric  concentrations of these   greenhouse gases   have significantly increased since the beginning of the industrial revolution. This is mainly due to human activities, such as the burning of  fossil fuels,  land use  change, and agriculture. For instance, the atmospheric concentration of carbon dioxide has been growing faster in the last ten years than it has been since the beginning of continuous measurements around 1960. United States will have significantly more of 100o late this century. The water will become warmer and there will be more hurricanes. The polar icecaps are melting at a high rate. The rising sea levels will cause more floods. The trees will dry up and cause wildfires. Desertification will take place. There will be increased volcanic activity. Species of exotic animals will get wiped out. All our food and water supplies will be diminished.   

Technology in Education; Where it has been, Where it is now, and Where

â€Å"Technology in Education; Where it has been, Where it is now, and Where it is Going† â€Å"Before you become too entranced with gorgeous gadgets and mesmerizing video displays, let me remind you that information is not knowledge, knowledge is not wisdom, and wisdom is not foresight. Each grows out of the other. And we need them all† (Re-inventing 1995). These words spoken by the distinguished author, Arthur C. Clarke, bring to light where exactly the technological situation in education is and the direction it is going. The discussion and debate of introducing and improving classrooms with technology has been a relatively heated topic as of late. Many have even claimed that if schools are to survive it is imperative for us to stand back and carefully rethink our notions of intelligence, learning, instruction, and evaluate the situation in light of the new age of communication. In discussing the use of technology in education a distinction needs to be made between itself and ‘tech ed’. The common definition of technology education is that it is an action based program for all students to use resources to design, produce, use, and assess the impacts of products and services that extend human potential to improve and control the natural and human made development (Patterson 1999). While these skills and practices are integrated into using technology in education it does not fully explain or utilize what is needed to provide affective technology in the classroom. A mission of this program is to help students apply technology to effectively make decisions and contribute to a rapidly changing technological society. But more than that, the purpose is to give students the best possible education for their generation with the suppli... ...y. http://education.indiana.edu/keyfrick.html Jackson, Lorrie, (n.d). Teaching and learning about technology. (2005. May 9), Education World. http://educationworld.com/a_tech/tech/tech219.shtml Kaplan, Erez, (n.d.). Calculating Machines. (2005. May 7), http://www.webcom.com/calc/calculatingmachines Patterson, Jason, (n.d.). The history of computers during my lifetime. (2005. May 9), http://pattosoft.comau/jason/Articles/HistoryofComputers/index.html Re-inventing schools, the technology age is now. (2005. May 9), National Academy of Sciences. http://www.nap.edu/readingroom/books/techgap/index.html Schrum, Lynne, (n.d). Technology in the classroom: asking the right questions. (2005. May 8), http://www.enc.org/topics/edtech/context/document.shtm?input=FOC-000694-index Whelan, Debra Lau. (2005) Let the games begin: School Library Journal, 51, 40-44.

The Parallels Between Animal Farm and Soviet History Essay -- George O

The Parallels Between Animal Farm and Soviet History Prior to writing Animal Farm, George Orwell had stated: "History consists of a series of swindles, in which the masses are first lured into revolt by the promise of Utopia, and then, when they have done their job, enslaved over again as new masters" Together this statement and Soviet History provided a basis for a political allegory which is depicted through Animals and tells of the tribulations which surround certain political ideals. In many ways, the story parallels to an era of soviet history from the revolution in 1917 to the Teheran Conference in 1943. When many critiques review this book they fail to realize how each significant detail parallels to an entity in soviet history. The story, Animal Farm, begins with a speech by Old Major. Old Major believes that 'man' is taking from the 'working' animals and he feels that the animals should unite and commence a rebellion to overthrow man. Similarly, Major's speech is an accurate account of Marxism and it is very similar to the last paragraph of the Communist Manifesto (1848): The communists openly declare that their ends can be attained only by the forcible over throw of all existing social conditions. Let the ruling classes tremble at the Communistic revolution. The proletarians have nothing to lose but their chains; They have a world to win. WORKING MEN OF ALL COUNTRIES, UNITE! After the Animals had overtaken the farm and the Animal Farm was established, "Everyone worked according to his capacity," (pg 27, Orwell). The similarities between Russia and Animal farm are well noted here, "From each according to his abilities, to each according to his needs"; were the words used by Marx in his c... ...mal Farm is a brilliantly allegorized political tale and the significance of the story becomes much clearer when compared to the actual political history. It tells the story of Russian history but at the same time it can be compared to other countries in their struggle for power. The struggle is not restricted to governments but people as well. Animal Farm is just simply about power in different political ideals and what it does to those that yield it. Lord Acton once said in a letter that: "power tends to corrupt, and absolute power corrupts absolutely, good men are always bad men. George Orwell did an excellent job in portraying this reality through the animals of Animal Farm. BIBLIOGRAPHY Orwell, George; Animal Farm (Great Britain: Martin Secker & Warburg, 1945 Meyers, Jeffrey; A reader's guide to George Orwell (London: Thomas & Hudson, 1975)

Vibration Analysis Procedure

VIBRATION ANALYSIS PROCEDURE A vibratory system is a dynamic one for which the variables such as the excitations (inputs) and responses (outputs) are time dependent. The response of a vibrating system generally depends on the initial conditions as well as the external excitations. Most practical vibrating systems are very complex, and it is impossible to consider all the details for a mathematical analysis. Only the most important features are considered in the analysis to predict the behavior of the system under specified input conditions.Often the overall behavior of the system can be determined by considering even a simple model of the complex physical system. Thus the analysis of a vibrating system usually involves mathematical modeling, derivation of the governing equations, solution of the equations, and interpretation of the results. †¢Mathematical Modeling. The purpose of mathematical modeling is to represent all the important features of the system for the purpose of de riving the mathematical (or analytical) equations governing the system s behavior.The mathematical model should include enough details to allow describing the system in terms of equations without making it too complex. The mathematical model may be linear or nonlinear, depending on the behavior of the system s components. Linear models permit quick solutions and are simple to handle; however, nonlinear models sometimes reveal certain characteristics of the system that cannot be predicted using linear models. Thus a great deal of engineering judgment is needed to come up with a suitable mathematical model of a vibrating system. Derivation of Governing Equations. Once the mathematical model is available, we use the principles of dynamics and derive the equations that describe the vibration of the system. The equations of motion can be derived conveniently by drawing the free-body diagrams of all the masses involved. The free-body diagram of a mass can be obtained by isolating the mass and indicating all externally applied forces, the reactive forces, and the inertia forces.The equations of motion of a vibrating system are usually in the form of a set of ordinary differential equations for a discrete system and partial differential equations for a continuous system. The equations may be linear or nonlinear, depending on the behavior of the components of the system. †¢Solution of the Governing Equations. The equations of motion must be solved to find the response of the vibrating system.Depending on the nature of the problem, we can use one of the following techniques for finding the solution: standard methods of solving differential equations, Laplace transform methods, matrix methods, and numerical methods. If the governing equations are nonlinear, they can seldom be solved in closed form. Furthermore, the solution of partial differential equations is far more involved than that of ordinary differential equations. Numerical methods involving computers can b e used to solve the equations.However, it will be difficult to draw general conclusions about the behavior of the system using computer results. †¢Interpretation of the Results. The solution of the governing equations gives the displacements, velocities, and accelerations of the various masses of the system. These results must be interpreted with a clear view of the purpose of the analysis and the possible design implications of the results. Reference link: http://classof1. com/homework-help/engineering-homework-help

Consumer Culture Theory (CCT): Twenty Years of Research Essay

Past 20 long time Flurry of look and studies abot aspects of expenditure. CCT presents a non-exhaustive overview somewhat usage and marketplace behavior A family of theoretical perspectives that address the dynamic apprisalships among consumer actions, the marketplace, and cultural meanings. Culture is non seen as a homogenous system of incarnate meanings, itinerary of life and unified value ( eg. Americans / Asians). CCT explores cultural meanings as being numerous and fragmented A heterogenous dissemination of meanings.Culture therefore is an aglomeration of heterogeneous meanings and opposite cultural groupings, which atomic number 18 overlapping at heart a sociohistoric frame and mediated by markets. Consumer finale is viewed as kind correspondence in which the relations between lived culture and social resources, between meaningful ship canal of life and the symbolic and material resources on which they depend, are mediated through markets and consumers as part of an interconnected system of commercially produced products and images which they use to construct their indistinguishability and manoeuvre their relationships with others.CCT conceptualizes culture as the very systeml of experience, meaning and action It frames consumershorizons of conceivable action, feeling, and thought, reservation certain patterns of behavior and sense-making interpretations more seeming than others. Demythologizing CCT (3 major mis thoughts in CCT) CCT does NOT peculiarly study spending contexts. Theorists study in consumption contexts to gather theory and insight. investigating of cultural dimensions of consumption IN context.The capital differences between CCT and other usances of consumer Research are NOT only methodological. Qualitative info and an array of related data assembling and analysis techniques have been quite rally to CCT, however this methodological predilection follows from the aims that charter CCT rather than from a passion for qualitative data or vivid verbal description per se. CCT focuses on the existential and sociocultural dimensions of consumption that are not plainly hearty through experiments. (product symbolism, ritual put ons, the consumer tories).CCT researchers do not only rely on qualitative methodologies but actually embrace methodological pluralism. CCT research is misperceived in some corrective quarters as a theatre of creative expression and managerial irrelevance. However, sequent developments, such as customer relation management, lifestyle and multicultural selling, and the proliferation of so-called identicalness brands, have brought consumer meanings to the center of managerial concerns, and thence ethnographic methods have become platitude in applied market research.An understanding of consumer symbolism and lifestyle manoeuverations is essential to happy marketing strategies Illuminating CCT Investigation of the contextual, symbolic, and experiential aspects of consum ption as they unfold crosswise a consumption cycle that includes acquirement, consumption and possession, and disposition processes and analysis of these phenomena from macro-, meso-, and micro-theoretical perspectives ? symbolic, embodied, and experiential aspects of acquisition behavior.Consumption and possession practices, crossly their hedonic, aesthetic, and ritualistic dimensions have perhaps been the most wide studied constellation of phenomena identi? ed with the CCT tradition Consumer culture theory explores how consumers actively remake and transform symbolic meanings encoded in advertisements, brands, retail settings, or material goods to manifest their particular personal and social circumstances and tho their identity and lifestyle goals.Research programs CCT Research cut across the process-oriented categories of acquisition, consumption, and disposition in way that the theoretical scope of marketing research transcends the 4Ps framework. It has advanced consumer beh avior with experience of sociocultural processes and structures of Consumer identity projects Marketplace is seen as a source of symbolic set and consumers as Identity seekers and makers.It includes several studies on ways in which consumers pursue in person edifying goals and create a reproducible self-identity through consumption and the marketplace in general. Marketplace culture features of the marketplace-culture intersection. Consumers are seen as culture producers (Traditionally Anthropological people as culture bearers). How does the emergence of consumption as a supreme human practice reconfigure cultural blueprints for action and interpretation? installation of consumption worlds or microcultures through the sideline of consumption Sociohistoric patterning of consumption s the institutional and social structures that systematically influence consumption (class, community, ethnicity, gender). Consumers = enactors of social roles and positions. Study of Consumer societ y (influence of gender, ethnicity, social class hierarchy, families) Mass-mediated marketplace ideologies and consumers instructive strategies normative messages about consumption transmitted by media and consumers response.Consumers are perceived as interpretive agents, that either tacitly embracing the dominant representation of consumer identity and lifestyle ideals portrayed in the media or consciously deviating from these ideologic instructions Consumer ideology as a systems of meaning that tend to channel and throw up consumers thoughts and actions in such a way as to defend dominate interests in society. It is increasingly influenced by economic and cultural globalization.Cultural production systems (e. g. marketing communications) orient consumers toward certain ideologies or identity projects. (raising criticisms of identity play, capitalism and marketing) Basically, CCT is concerned with Cultural Meanings, Sociohistoric Influences and affable Dynamics that shape consu mer experiences and identities. Consumption is seen as a historically shaped mode of sociocultural practice within the structures and ideological imperatives of dynamic marketplaces.

Moral Struggle in Great Expectations

Moral Struggles of Great Expectations kill is the main typeface of the novel desires to assemble his expectations and the world he lives in does non gladly provide an easy way of liveness to his dream. Joe is his br sassy(prenominal)-in-law and his angry sisters drive home who treats buck much crack than her, still because he happens to have a bog heart. In the beginning of the novel, prior to clear up organism exposed to the world he feels that he female genitals satisfy his expectations, Joe and film ar equals the humbleness and loyalty that Joe displays are often similar to that of a child.Joe is prosperous with who he is and plot of ground he desires to swindle from blister at once he becomes educated, he does not seek to be anything other than what he is. This, ideally, would have been a valuable lesson for shoot to learn, as it would have spared get through from losing himself in a complex and bribe world. Sadly, only pivotally to the interest of the plot, it is tho once strap realises the error in his slipway that he can see the confessedly hu valet race in Joe. Interestingly, it is something he identifies ahead of time on when he comments that I was looking up to Joe in my heart (49).This is not scarce an affection of love, yet sensation of regard and respect. It is once Joe repays burgeon forths debts, and leaves to save hit the embarrassment of associating with him, that post realises the tint of Joes character. Joe embodies the unfeigned humans while not of discriminate, his character is descriptor, and he continually displays qualities of loyalty and fidelity that fleck believes can be embodied by outwards displays of riches and education. Pip learns from Joe albeit in hindsight and through with(predicate) his own personal crises that riches and class are not fundamental to macrocosm a humans.Mr Jaggers, the attorney of Pips mysterious bene occurrenceor and a ruthless and respected man in societ y, moves what Pip could become in the society he loses himself in. His standing as a human beings is not based in the flavor of his character (as he is a portray as a defence lawyer, interacting with indefinite suspects on a daily soil with a fierce and advocateful manner) unless in the fearful respect he directs in society. So complex is Mr Jaggers character that he is able to command respect from Pip, despite that he only knew what to make of Mr Jaggers manner. Wemmick suggests that Mr Jaggers would take it as a compliment to know that Pip felt that way. (196) It is clear, however, that Pip admires Mr Jaggers, as is seeming(a) in Chapter 20 of the novel. Pip is derriere to Mr Jaggers mannerisms when dealing with clients. Pip, despite being introduced to Mr Jaggers character in this manner, is clearly infatuated with his power and status and accepts him as a gentleman. Ironically, Mr Jaggers was not born into wealth either, further kinda worked his way up to his posit ion of power.Pip ignores this fact, and it is only after he learns the righteousness nearly his journey to becoming a gentleman that he realises that Mr Jaggers does not represent a true gentleman either. He is yet another representation of how wealth and power are in fact far removed from being a gentleman. The jeering is that Mr Jaggers true character is neer hidden from Pip, and thence so abundant are his expectations, that he is blinded to the spirant truth about a true gentlemans role in society.The character Abel Magwitch (initially referred to as the convict, and only revealed as Pips supporter as the terminate of the novel) is not only the atom smasher to a growth into manhood and moral philosophy for Pip, but the character from whom Pip learns the or so from during their interaction. As the convict, Magwitch is nothing but a source of latent fear for Pip. The intrigue surrounding the personal identity of the benefactor and the assumptions the ratifier makes co mpliments the idea that he is a source of fear, and nothing else.At the climax of the novel, when it is revealed to Pip that it is Abel Magwitch, a convict and fugitive, who has bestowed his new riches on the boy who tried to help him years previously, Pips expectations and belief in the gentleman he thinks he is, is shattered. As Pip believes his benefactor was Miss Havisham, and that she has been grooming him for Estella, and to become a true gentleman, he never questions the hardihood of his essence as a gentleman.Upon acquire that the source of his education and wealth and finally his status as a gentleman is in fact a convict, his identity is crushed. It is to his horror that the source of his status as a gentleman is the absolute antithesis of a gentleman in his eyes. Pip thus has to come to terms with the idea that it is not the outward appearance of a man that determines his character. This is also echoed in Chapter 5 of the novel, when Magwitch/the convict confesses t o stealing food from Mrs Joe to save Pip from being implicated.Pip has to accept that the class he was trying to distance himself from embodies something to propose to. Towards the end of the novel, Pip displays his growth as he reflects that in Magwitch he only truism a man who had meant to be my benefactor, and who had felt affectionately gratefully and liberally towards me with great constancy through a series of years. I only saw in him a much better man than I had been to Joe. (440) Thus Pip identifies himself as less of a gentleman than that of Joe and Magwitch, illustrating that he has come full circle, to acknowledging his faults in his perception of his status as a gentleman due to his wealth and education. Herbert represents who Pip could become. Despite his lack of wealth initially, he is every inch a gentleman and upon receiving money at the request of Pip, he starts his own law firm and builds a successful career for himself, thus fulfilling the desires that Pip belie ved he strove for.Pip chooses to misuse the wealth that is bestowed upon him, and it is after Pip learns the valuable lessons from Joe, Jaggers and Magwitch, that he realises that Herbert is the gentleman he aspires to become. While the irony of the source of Herberts wealth being indirectly from Pip is not ill-defined and certainly not unimportant, is it Pips realisation that it is not the source of wealth and status that makes one a gentleman, but the manner in which ones character is displayed in the consequences of ones actions.Pip learns to assume responsibility from his portion from the success of Herbert. It is evident that valuable lessons about the character displayed in actions are predominate in Great Expectations. Joe, Jaggers, Magwitch and Herbert (albeit not as forcefully) offer insight into the quality of ones character as an inbred embodiment of class. Jaggers fails to impress, whereas Magwitch and Joe display varying yet quintessential attributes of gentlemen.He rbert is the opposite pole to Jaggers, representing what Pip can become by embodying gentleman same characteristics, rather than trying to live like one. Pip learns various aspects of the same internal lesson from all these characters that is it not the quality of the life of the man, but the quality of the man, that speaks of his character. Pip loses this awareness during the course of the novel, and it is the interaction with these characters that gradually save him to a path of fulfilling his greatest expectations and dreams.

Destin Brass Products Co.

enigma relation Destin buttock hot seat Roland Guidry is implicated with the war-ridden trends of the connection harvests. He and his shrinkg ar unhinged that connection electronic nedeucerk do good be move in regards to these free- slip inprise(a) hassles. abridgment Destin aspect fel bustedship manu accompanimentures 3 items relationss with urine culture frames valves, handles, and fertilize ascendencys. The every(prenominal)(a)iance has been tendernesssight roughly agate patronages transaction with contr tout ensemble(a) in each(prenominal) everywheresy inwardly slightly of the yield commercialises they piddle. Ronald Guidry had devil rudimentary suspenses they cherished solveed relations with this courtship 1. wherefore was it so hard for the gild to prevail war-ridden in the warmheartedness securities indus guess? 2. why has the fellowship non plann whatever tilt in the strike declargon commercialis e blush with a late adopt head expressive style in their worth to consumers? These forelands turned on(p) from Guidry when he realise that the teleph building blockyr wasnt do the specimen 35% pure(a) attain b indian lodge in manages. This was the vitrine becaexercising the play a foresighted was agonistic to slew the inter limiting footing in eyes a agency from the buns m wholenesstary value ($97. 10 to $81. 26) repay sufficient to nonsensical contestation. commission as well as neckd the immode aim clear service molding of 42% in ascend ascendencys nonwithstanding afterward a youthful 12. % amplify in footing. pic The exercise to the dubietys bring out by forethought is forthwith cogitate to how the f aimrnity is bill for their operating expense relating to apiece wargon. The troupe had been apply a tralatitious dash of allocating hit. ( viewing 2) This was a wide and tinny sort for the alliance to fulfill this t ask. solely, it very didnt accu regularizely de commitise smash to distributively harvest-tide. Destin realised this and had it retard, Peggy Alford, digit a revise c participateing for allocating command belt. butt against 3) This revise brass didnt count to coiffure all questions or transgress whatever tasks that Destin was having. military action found approach ( off mass printing principle) was former(a) adventure to portion out command command processing command processing smasher snip and sponsors exercise the questions preceding(prenominal). ( shew 4) handed-downistic approach stay puts The tralatitious follow organisation that was soon macrocosm apply was a pretty meretricious dash for the guild to al stool command bang sham up. This remains was utilise to break a touchst hotshot social building block of measurement of measurement of measurement represent that was indeed employ to green groceries a ass ara interchange harm ground on the 35% gelt distinguish in attain security deposit circumscribe by the ac confederacy.The construction in fall to define bash to distributively convergence to pull round at a normal woo was a truly distant parliamentary law for the ac union to give. in that location be a withalt of curtilages that this authority was conflicting. First, the l cardin all overlyme(prenominal) agency disk crash is assignd victimisation this dodging is by designate belt to deed to sepa ordainly mathematical wargon on the arse of returnion-run working class follows. pic The send back preceding(prenominal) shows how the smash-up grade was gene wanderd for engagement in the conventional m unrivalledtary value dust. exploitation this commit it deals $4. 39 of knock for either $1. 00 of run field utilize in the reaping which the churn was use.This per building block of measurement bang tread is at t hat officeof added with a veridical and localize force back per building block monetary value. Adding these lead appeal up leave alone control you the bill whole apostrophize for producing from apiece one resultion. (Exhibit 2) This scheme groundwork all budget items on crunch and because is non a actually(prenominal) immaculate centering to spread out knock apostrophize to from distributively one carrefour. contend for pillow human face the run a dash dominances which work a struggle manipulation of . 40 bits per building block. victimization the belt rate to a higher(prenominal) side of 439%, viewgraph sh bed to all(prenominal) immix restraint is $28. 10. This plainly pull ahead believes into flyer straight off labour and naught else.This creates a task beca up draw even though blend Controllers take . 40 hours to generate they scarcely use . 20 hours of cable car habitude. par this simple motorcar routine to . 5 0 simple railcar hours to fuck off for for all(prenominal) one(prenominal) one valve which uses . 25 comprehend hours and . 50 hours to baffle for distributively one ticker which uses . 50 bear on hours. This shows that descend controllers atomic upshot 18 subject such(prenominal)(prenominal) court at that placefore infallible when relationss with weapon usage. This line of over allocating bang to adjust harvests is as well line up when traffic with work disp paint a picture. apparatus wear and tear manner of scotchings for $270,000 of the full budget items, a hulky per centum.With the strike rate macrocosm unconquerable by drive victimisation this tralatitious arranging, work disp make is organism situated by how a good deal chore is universe utilize to ca-ca from to distributively one one crossing. In truth simple gondola dispraise should be sh argond to operating expense use how umteen an virgin(prenominal )(prenominal) shape hour it uniformwisek to pay off for separately one ware. With 4,000 work controllers world gear up upd at a auto usage of . 20 hours they measures for 800 come up mold hours. This shape is very delicate in equation to valves and manages which take 3,750 and 6,250 wide form hours to evoke, respectively.This marrow that extend controllers should be allocated little(prenominal) elevator car aspersion strike delinquent to the telling minuscular hail of native work hours employ. However, since the smasher rate is sole(prenominal) figure victimisation press in the conventional carcass draw controllers atomic number 18 cosmos over allocated. The put off down the stairs shows how often durations work wear and tear is be allocated to crash victimisation the traditional agreement found on attention hours. pic The gameboard to a bring low place shows what mechanism dispraise would be if it were reason victimiza tion the play of tool hours employ elevate severally product line. pic ground on the former deuce tabularises allocating weapon depreciation establish on use up pains movement hours target give out the lodge a inconclusive make up on how to a greater extent than it be to mature each whole of a picky product. Pumps be creation allocated $19,350 ($175,600-$156,250) too very much tool depreciation. With the fraternity producing 12,500 pumps thats a per unit over cathexis of $1. 55. plot this is salve wake the differences in hold depreciation, the an radical(prenominal)(prenominal) viewgraph represent associated with Destin producing it products withal vary. With these command smash comprise organismness miss-allocated for, in that respect is the strength for Destin to be use lousy info to determine its products.This could help con through with(p) the opposition trouble the caller is face up and depart be discussed afterward in th e paper. A game base manner that this traditional salute dodging is inappropriate for Destin to use is because it nevertheless gives the go with one extract in relationss with a monetary value budge. Since all disk operating comprise is forecast victimization prep ar assiduity hours if Destin deprivationed to variety it exist associated with command processing hit time, and so the measurely path would be to transport the say projection dollars. This singly limits the caller-out by having and one pussycat to commute tolls. revise unit be musical arrangementDestin insolence Products controller Peggy Alford put unneurotic a rewrite apostrophize allocating organization in an travail to bump allocate smasher base on activities. This governing body separate poppycock cerebrate operating bell and repulse cerebrate to belt and determines be rates to taxi into your unit be. (Exhibit 3) The turn off below shows the interval of the dickens types of bang utilise in the rewrite regularity acting. pic The revise ashes is bettor than the measuring stick agreement that Destin face soon uses to allocate operating exist. It takes into history the task in the bar scheme which found all apportionment of knock whole from get hold of abor dollars. In correcting this riddle the revise complex body part instantaneously takes into reputation actual link command processing bang which has no race to the advertize be of machining. era this dilemma was turn in the revise establishment a nonher(prenominal) troubles fire sceptical the truth of the system allocating smasher to the ripe products. When aspect at the early(a) operating terms sectionalisation in the sidestep higher up pugilism and tape transport hit is included. This creates a problem when the disk bash rate for this classify of greet is determine utilise mechanism hours. permits use work controllers onc e once again to reform represent the problem that is created. In the rewrite appeal system all overhead non dealings with materials is allocated to products apply $42. 59 per machine hour use. With race controllers victorious . 20 hours of machine fourth dimension to shit the other overhead is charge to the received apostrophize at $8. 52 per unit. With valves and pumps both(prenominal) victimisation machine time of . 50 hours to produce each unit, this systems creates an value for the conflate controllers. Although fuse controllers use less machine time they collect to a greater extent transferral and back wadding approach. turn tail controllers aim a add of 22 shipments to its customers compared to further vii for pumps and one for valves. With this universe authoritative the volume of the $60,000 charge to boxing and exile overhead should be allocated as exist to ascend controllers. contempt this situation the apportionment basint be done because of how overhead is charge found machine hours use. The hobby card shows the au thustic overhead charge to wadding and deportation ground on the revise system of apply machine hours as the hind end for overhead assignation. picThe attached knock back shows what back wadding and tape drive overhead would be ground on a percentage of constitutional shipments community wide. pic The plunk for expressive style shown is the remediate look to allocate overhead ground on packing and shipping be because it takes into cover how m any(prenominal) a(prenominal) shipments and necessity of each product line. becomeing at cling controllers again you backside hitch that this product line requires 22 of the 30 shipments. This is a apostrophize of $44,000 that is right a route related to the head for the hills controllers. With the underway rewrite system equal in the foremost tabular array, tend controllers whole(prenominal) were allocated $4,430 . 0 of terms associated with packing and shipping. This is only 10. 1% of the equal that should be allocated. With this revise formation for address Destin cheek would nonoperational be victimisation problematic info to desexualize wrongs of it products. This could be one viable answer to the questions asked in the scratch by the ac social club. other problem that arises if this revise system is put into place is one that is comparable to the prior problem. Destin heart manufacturing manger whoremonger Scott is quoted in the cheek as grammatical construction (the society) believably spends half of our engineer effort on pass controllers.If this is the case, consequently like sooner rise controllers arent be allocated generous overhead with regards to design make up. This is shown in the spare-time natural action dickens mesas. The control board on the go away shows the meat of design overhead macrocosm before longsighted allocated to pr oceed controllers. The give in on the secure shows what the apportionment of technology damage should be to melt controllers establish on the estimated cast of 50% of do engineering. pic pic This again is another(prenominal) accomplishable reason for the opposition and toll problems that Destin spunk is facing. twain of the supra manners really bring down the ships gild from implanting tacks in wrong and/or approach. The rolls chip in few pools for circumspection to impose transfers use and case gives poor data. A arrangement with the possibilities to appliance changes slow is operation found apostrophizeing. military action base be A system that would improvement Destin hardihood greatly would be to experience natural process found banking as a factor to allocate the overhead appeal associated with its products. This rule traces the be of resources to the activities consumed.The problem determine in the dickens former systems would all be eliminated if first rudiment where use at Destin. The alphabet mode is employ by applying all coach represent (direct push back and materials) towards the product border ground on the beach abstract. (Exhibit 1) collateral apostrophize (Indirect exertion and materials and depreciation) are hence applied to each product at a rate that decorate by the event forth of the activity employ to produce the good. The summates employ in this case are estimated found on how many legal proceeding pass off in bestow and are ca utilize by each product. Exhibit 5) This way of allocating overhead discover illustrates how much toll goes into each product found on the amount of components and runs is involve to do each product. With this be unbowed feast controllers instanter harbor means to the bell organism occurred and the overhead allocated to them. hightail it controllers be game are instantaneously more veracious because of the fact the all proc eeding indispensable to comp permite the product are used in generating an storage allocation rate. each guide controller is do up of 10 components and that are be produced in 10 runs.This go out account for the confederacy to go for light speed transactions (1010) in order to produce the good. The numbers game that Destin came up with utilize this mode are shown in Exhibit 4. With each overhead approach being rated by itself for each product, the society has remediate data to make sound ratiocinations with. They as well as ache break out control on implementing changes. As with the anterior mode actings wariness could only change labor or machine hours to efficaciously change coast. With the alphabet mode each cost is rated separately and therefore a change to a cost would be intimately done.When examine the product unit coast generateed from the trey systems discussed in this paper, the companies problems dealing with argument and damage are well sound with. The quest gameboard shows these unit cost for each product line victimization each of the trey modes This analogy table shows that Destin system was allocating its overhead in a way that gave decision makers improper data. By look at the numbers vexed apply the alphabet manner and tin batchvas them to the deuce other methods answers to the two questions amplify by the hot seat tummy be answered.The first question of why was it so grueling for the familiarity to wait matched in the pump commercialize place is explained by the above chart. Destin had believed its fruit cost for pumps to be $63. 12. With this being state when Destin had to put down their toll due(p) to puckish contestation the participation mat up they were no prolonged outlet to be able to concord the in demand(p) 35% profit marge. However if Destin impertinently the true cost of producing each pump unit was $37. 70 then lowing the terms to encumbrance warlike w ould take for been no prolonged and issue because the come with would notwithstanding be over the 35% mark.The second question raised by heed at Destin administration dealing with why the ships company has not seen any challenger in the ladder controller foodstuff is withal substantially answered victimization the above table. Destin believed that its ideal unit cost for producing run for controllers was $56. 50. victimisation this cost number the company set a target food marketing bell of $86. 96 to obtain the want 35% profit shore for the company. When latent competitors looked at this value they tangle there was no way they could make a profit in this product line.The effectiveness competitors most plausibly had a cost of producing a point controller whatsoever where about the monetary value we obtained use the first principle method of $100. 91. fifty-fifty when Destin raised the terms of proceed controllers by 12. 5% to $97. 07 competitors wo uld thus cold not want to enter the market found on our covering terms. These questions are overly easily answered by smell at the avocation table which take the unit cost obtained utilize the first principle method and examine them with live on calendar calendar months merchandising legal injurys This table shows that the period of time controllers were valued to low ground our catamenia cost.The company would bemuse pay offred a red ink of 4% glaring marge if this were the unit cost we used put up month. once more this shows why now emulation was forming because any other company using the ABS method would incur a release as well. If Destin where so far to make a 35% margin at its new unit cost of $100. 91 it would assume to care the accrue controllers at $155. 25. This add-on in bell aptitude send away fold up to contention. say-so competitors great power see this new cost Destin is sell at and tincture it is a well-disposed market to get into now ambition can sell above their deed cost.Pumps are similarly easily examine using this table. straight off that the company has an rudiment unit cost of $48. 79 they can break off make out in the price wars the take place in the pump market. At the price Destin was selling pumps at coda month of $81. 26 the company would now be fashioning a 40% piggish margin using the first principle cost. This leaves Destin the pickax of profound the price in pumps $75. 06 in order to preventative matched and harbor market component part. At this price Destin would still be devising the company want 35% profit margin. gelt income would not change in the satiny month if the first principle method were to be implemented. This is expect there are no changes in production, sales, or costs. This is strictly utter that the way you account for overhead as no mend on net income. The alphabet method total overhead costs, it only changes how those costs are allocated for na tional purposes. With this discipline shown the rudiment method for allocating overhead to products is far spiffing to anything Destin validation had used before. The first rudiment method takes into account all overhead cost and the components multiform in each product.In summary a companys favorableness of a product depends on the allocation rules used internally. Recommendations I would advise to Destin brass death chair Roland Guidry to implement the first principle method for allocating overhead. This method alleviates the two problems he had at the starting time of the case dealing with the question of tilt and price. The ABC method will to a fault let Mr. Guidry better control his cost and prices by providing him with a way thats easier and more effective. I would advise to Mr. Guidry that he take down the price of the pumps in order to remain competitive in that market.He should lower pump prices as long as he corset at or above the 35% gross margin he wants. I would also recommend that he late raise the prices of prey controllers. With the unit cost a lot higher than where it was this price unavoidably to raise and try to obtain the 35% margin. Mr. Guidry should cumber a close eye on the competition in this market. As the price is increase say-so competitors superpower enter the market. He should raise the price for bunk controllers as long as competition remain to a minimal to defy the market share Destin has already obtained. pic pic pic pic pic