The Six Sigma

Globalization coupled with round the clock access to information, products and services have transformed the manner in which business are conducted. The highly competitive environment of the present day does not allow any scope for error to creep in. Customers must have to be kept always delighted and companies have to persistently work out novel ways to exceed the expectations of the customers. Due to these reasons, Six Sigma came to be part of the culture of eminent companies. Six Sigma is an extremely structured process that assists companies in focusing on the development and delivery of product and services that are close to perfect. Sigma is a statistical term that calibrates the degree a particular process deviates from perfection. The core concept behind Six Sigma remains that in case it is possible to calculate the number of flaws or defects one has in a given process, it is possible to thoroughly know the manner in which to remove them and attain the level of ‘zero defect' as far as practicable. Adoption of Six Sigma has transformed the basic structure of General Electric — GE and has become the work culture in everything one does and every product designed. (Making customers feel Six Sigma) In order to attain Six Sigma quality, a process should not exceed 3.4 defects per million opportunities. An ‘opportunity' stands for a chance for noncompliance, or not fulfilling the needed stipulations. This implies that businesses have to be close to ‘zero-defect' in implementing the core processes. Six Sigma constitutes a vision which companies endeavor towards and a philosophy that is a constituent of business culture of companies. In its core, Six Sigma centers on a few important concepts. These are (i) Critical to quality: Attributes are vital to the customer. (ii) Defects: Unsuccessful in delivering what the customer desires. (iii) Process capability: What process it is able to deliver. (iv) Variation: The things that the customer witnesses and feels (v) Stable operations: Making sure consistent, predictable processes so as to improve what the customer is able to see and feel. (vi) Design for Six Sigma: Designing to fulfill the requirements of the customer and process capability. One of the most important aspects which companies fail to recognize is that assessment from the company level is based on average or averages that are based on mean of the latest results. However, customers do not judge companies on averages, they perceive the variance in every transactions and every product that is shipped. The main idea of Six Sigma remains primarily in reducing process variation and thereafter on improving the capability of processes. (Key concepts of Six Sigma) A question that is usually put is the difference between Six Sigma and TQM. The tools are fundamentally identical based on the level of TQM sophistication. In case Six Sigma is applied exclusively at the project stages to eliminate flaws, it constitutes a segmental improvement approach with some structure and discipline. This can be extremely precious, however misses much of the real importance of Six Sigma and the crucial differences between TQM and Six Sigma. It is important that the real values of Six Sigma begins to exhibit when it is integrated with the strategic plan of the organization assisting to execute that plan with a concentration on paying the customers. (Differences and similarities between Six Sigma and TQM, total quality management) Various Methodologies of Six Sigma: (i) The DMAIC Model: Six Sigma originated in Motorola's quality enhancement initiatives in the later part of 1980s. During the 1990s, Six Sigma attained popularity due to the success of General Electric and Honeywell implementing Six Sigma. Whereas the name Six Sigma has assumed wider implications, the basic idea of Six Sigma statistically speaking is to enhance the processes in such a manner that at the minimum six standard deviations between the worst case specification limit and the mean of process variation is present. In common meaning it implies that the process is essentially free from flaws. The apparatus used in Six Sigma are the identical tools applied by the Quality Improvement Tools in the 1970s and the initial part of 1980s. Of course it has appealing tags attached to it like ‘Black Belt', however its true value lies in the methodical approach to development. (Six Sigma: Total Quality Engineering) The DMAIC acronym stands for Define, Measure, Analyze, Improve, and Control. Important product process performance variables are measured, analyzed, improved and controlled through the use of statistical methods. The simple â€Å"statistical† tools which gained popularity in the Total Quality reign are strengthened with the Design of Experiments — DOE and higher sophisticated Statistical Process Control techniques. The DMAIC process is an edition of the PDCA — Plan-Do-Check-Act which a lot of people find helpful. Undoubtedly, Six Sigma can be helpful for organization to improve processes. The most optimum approach is to align the Six Sigma projects with the strategic business plan of the organization. (Six Sigma: Total Quality Engineering) (ii) The DMADV Model: This model is applied to build new product or process designs in such a manner that it outcomes in an increasingly expected, established and ‘zero-defect' performance. Five phases are present that consists of Define, Measure, Analyze, Design and Verify. Under ‘Define', goals are formally defined of the design activity, which are in keeping with the demand of the customer and the enterprise strategy. ‘Measure' identifies the capabilities of the product, capability of the production process, assessment of risk etc. ‘Analyze' develops the design alternatives, building of high-level design and assess design capability to choose the best design. ‘Design' develops detail design, design optimization of design and plan for design confirmation. This phase might need simulations.' ‘Verify' validates the design, establishes pilot runs and executes the production process and handover to the process owners. This phase might also need simulations. (Six Sigma: Wikipedia, the free encyclopedia) Usefulness of Six Sigma in the Organizational Strategic Planning Processes: Six Sigma characterizes a distinct roadmap in the achievement to Total Quality. (i) Leadership Commitment: The top management not just initiates the deployment of Six Sigma; it also contributes actively in the entire deployment cycle. Six Sigma starts by giving the senior leadership with the training in the principles and instrument requires in order to direct the development of a management infrastructure to support Six Sigma. This entails lowering the levels of hierarchy of the organization and elimination of procedural hurdles to experimentation and change. (ii) Customer focus: Systems are built for setting up close communications with â€Å"external customers' — i.e. direct customers, the suppliers, end-users, law making agencies and with internal customers — i.e. employees. Right from the upstream suppliers till the final end-users, Six Sigma removes the scope for flaws. (iii) Strategic Deployment: Under the aegis of Six Sigma, it aims at a small number of high-financial leveraged items. It concentrates the company's resources: correct support, correct people, correct tools and correct proposals on finding and enhancing the performance metrics which link to bottom-line success. (iv) Disciplined framework: The projects under Six Sigma are implemented through the use of Measure, Analyze, and Improve as well as Control disciplined roadmap. It is this MAIC structured approach which establishes a distinct procedure to help in the internal communication. Apart from this, from a business viewpoint, Six Sigma is also a structure for continuous business improvement. (v) Education and Training: Six Sigma considers that right dedication is propelled by correct understanding. Since it is fact-based methodology, it deeply makes use of quality and statistical tools to convert a practical problem to a practical solution. Therefore a top-to-bottom training is undertaken according to the Six Sigma philosophy and system improvement methods for every level. (Total Quality through Six Sigma) To conclude, the approach and deployment of Six Sigma renders it distinguishable from other quality endeavors. Six Sigma methods uses the statistical tools within a structured method for benefiting the knowledge necessary to attain better, speedier and less costly products and services compared to what the rivals are offering. The continuous, structured application of the master strategy repeatedly in projects, where the projects are chosen based on important business objective propels the return on investment to the bottom-line with the outcome that it leads to remarkable profits. Besides, prompted by the improvement to the bottom-line, the apex management will be repeatedly be dedicated to this approach, the work culture will be repeatedly cultivated, the customer will certainly be satisfied ones and this will ultimately lead to Total Quality.

About Yourself Essay

Q: Describe briefly your current job/most recent job responsibilities. State the knowledge and skills you have acquired from this experience A: My recent job assignment was in Testing domain of TAPAS Vodafone UK project. We have to test the codes of the development team to validate if the business and functional requirements are met. Our tasks inclued-; * Understand and analyse what are the expected outcomes from the interfaces of the Development team by going through the revelant documents and and with adequate discussion with the Dev team. * Based on the above, author the Test Cases and Test Scenarios for validating and testing the functional and business requirements of the project * On the technical front, we are expected to execute the shell scripts batches in Unix Environment to generate the data file which is to be checked from the back-end (Oracle 11g) With the help of SQL queries as well as from the front-end Oracle Retail Merchandising System (ORMS). * As our project mates were located in other parts of the Infosys Offices eg Bangalore, Hyderabad as well as onsite location London, we frequently (usually daily) needed to interact with peers and seniors to discuss the status and progress of the project along with the other issues faced by us, it helped me improve my verbal and no-verbal communication. * As part of testing, we have to raise the defects in an online Quality Control tool which was later assigned to the respective developer to fix the bug and many times we would find us in arguments and discussions with the respective devepoler, asserting and proving their points and stand which helped me in inculcating a healthy professional relation and to remain honest with my task and duty at the same time. * It also helped me in approaching and interacting with new people with the sound technical expertise and skills and put forward my ideas , opinions, doubts among my peers and seniors. Q: Describe briefly the most important situ ation in which you have demonstrated leadership skills during your professional career (not exceeding 250 words) See more:Â  The Story of an Hour Literary Analysis Essay Q: Describe briefly the most important situation in which you have demonstarted your ability to work in teams during your professional carees (not exceeding 250 words) A: Last month we, with the motive of improving the interaction among the floor-mates , we, a group of 12 persons of different projects and teams of the same floor planned,discussed and organised a event named L3 Trivia. We as volunteer and anchors, had the job of finding some unusual, interesting and little known facts about our floormates and frame these in a questionaire form to be found and answered by the randomly formed teams for which the team will be awarded marks. The teams had to work together and was asked to take signatures and click a pictures with the respective person to make it interesting and to ensure that everyone knows everyone else by his name and face. The other members of the organising team had to collect the crowd at one place and distribute the different coloured cards on the basis on which teams of 10-11 persons would be formed. As an anchor , we have to gather and handle the team with same coloured cards. We needed to coordinate the randomly formed teams, have a quick introduction with each-other and help them in picking a Team Lead. Apart from this, we had to hand them the Questionaire Sheet , explain them the rules of the games, clarify their doubts as well as encouraging them at the same time and evaluating their scores at the end. This event got amazing and overwhelming response from the floormates and everyone took out the time for this playful event. We, volunteers were not only appriciated by seniors and HR for our effotrs and hardship for managing,organising this event enjoyable and a hit but we also get to know new people and make friends and exhibit our managerial skills as well. Q: Why do you wish to go for a management career A: I always have an interminable dream to have my own business most preferably in online business where I can tap my technical skills of developing online applications. I believe that going for a Management Degree will be a wise idea for helping me in materialising my dream because it will not only help me understand the nitty-gritty of the business administration but will also provide me the the essential knowledge, idea, skills and techniques for management. The process of earning this degree will help me to think critically, deal with ambiguity and solve complex business scenarios through case study approach which requires us to evaluate business dilemmas and formulate the best plans of actions. Not only this, the environment there will motivate , develop and improve my soft courses in leadership, people skills and social interaction that can be a help in any walk of life. Before starting my own venture and entering into the business world , I would need a broad perspective of business world like how industry and business works and this degree will definitely give me an invaluable exposure to business concepts and development in functional areas. I think that this degree will help me in achieving an interesting and more responsible and influentional position. In addition, it will provide me the opportunity to meet new ,interesting, and important people and be challenged by peers and experts. That can help our career along. The MBA degree will prepare me to face the situations that can be faced in real life business scenarios, foster own personal growth, develop exciting career opportunities as well as networks. Q: What alternative careers are you considering and why? A: If I didn’t get the opportunity to persue MBA this year, I will continue my present job at Infosys as a engineer for few years to gather more sound technical knowledge and at the same time try to bring through capital for venturing my own start-up. Q: Describe your strengths/weaknesses as identified by you. A: My strengths can be listed as: * Disciplined and honest towards my duty * Ability to contribute positively as team player * Easily adopt to any environment * Self motivated and confidant My weaknesses can be listed as: * Inconsistent * Easily stressed * Have trouble in planning and prioritization Q: What is your most significant accomplishment so far A: I would recount one of my junior school incident in this case because I had a very positive influence of this incident in formative years at the school. Our school had an annual ceremony to elect the School Leader at both junior (1-6 class) and senior (7-10 class) sections. Teachers and sisters at our school used to assemble the entire junior/senior wing and the students were told to write the names of their candidates based on academics, sports, extra co-curricular activities etc. In a surprising outcome, out of 500 students from the entire junior wing, around 350 have voted in my favour. I was really thrilled to know this because I had never this idea or anticipation that my other classmates and juniors would know me, forget about being admired or revered!!! Although I have always been a good student and excelled in academics and few extra-co-curricular activities, I was also very garrulous, boisterous and a bit indiscplined, so being elected as a School Leader whose responsibility was to ensure discipline was difficult task. But I was really taken aback and amazed by this oucome and even I was not sure if I would be able to shoulder this responsibilty with honestly. This was the first time experience in my life that instilled me with a sense of responsibility.

Parent Child Relations Essay Essay

This paper will briefly describe how Hinduism reflects my upbringings, as well as my abilities to communicate with multicultural parents, and their children. This essay will entail the traditions and values that shape my identity, as well as my everyday life. Furthermore, my in depth detail of the struggles and hardships that immigrants have to deal with will allow me to sympathize for whomever deals with similar circumstances. Part One A While my household consists of a two- parent family, both parents differ in numerous ways. The main differences that may be drawn to are culture. Culturally, both my parents were brought up in different ways, which eventually leads to it affecting my upbringing. My father was born and raised in India where he followed one solid tradition. However, my mother was raised in England, following the same tradition, while she celebrated holidays that were outside of her religion, such as Christmas and Thanksgiving. This mixture of culture and tradition, from both my parents, allows me to have a greater scope of the variety of religious there are out there. Being from an origin of the Hindu background, there are several religious practices that shape the family relationship. Many of the cultural traditions that Hindu’s follow throughout the year indirectly or directly deal with family relationships, and connection through certain experiences. An example of one of the main traditions that happen every year is Raksha Bandhan. Raksha Bandhan is a day solely devoted to the bond of the brother and sister. On this specific day, sisters are asked to tie a Rakhi around the brother’s wrist, which signifies the sisters praying for a life filled with love, happiness and prosperity (Raksha Bandhan n.d.). A Rakhi is  a symbolic thread, which represents the love and affection a sister has for her brother. It can also be said â€Å" this frail of thread of Rakhi is considered stronger than iron chains as it binds the most beautiful relationship in an inseparable bond of love and trust† (Raksha Bandhan n.d.). While growing up, socialization from family and friends had a dramatic effect on the person I am today. Although the lessons I have learnt as a child did not directly take place verbally, many were learned from observing my parents as they were going through their daily lives. Not only did socialization affect the relationship between my parents and I, but it also taught me to adapt to social rules, and acquire a new outlook on culture. Part B From an early period of a child’s life, young children are taught not to discriminate amongst other cultures, and religions. Moreover, children are taught to embrace all cultures, and values that the world has to offer us, with either it be music, art, religion or a diversity of food. While examining Guthrie’s theory based on children learning new cultural patterns, I believe it is relevant to myself, for the reason that I am involved in more than one culture, even though I follow one concrete religion. From a young age, I have been taught to abide by the Hindu culture, although this does not necessarily mean I missed out on the opportunity to celebrate multiple holidays outside of my culture. Annually, my family and I celebrate numerous festivals and celebrations even though they may not relate to our specific religion or culture. It is noticed that all children can open-mindedly accept cultural patterns more easily than adults, and this may be for numerous reasons. While observing Guthrie’s theory about children learning new cultural patterns more easily than adults, I believe it would help me empathize with multicultural parents and their children by understanding the fact that young children may be curious, or feel the need to ask questions about their religion and culture. As a young child, I was never to sure about the reasons as to why we celebrated a certain tradition, or why we prayed to the specific gods that we did. Furthermore, I never felt comfortable enough asking my parents because I felt that might lecture me about religion or even look down on me. Just as I did, I believe that many  children would also be struggling with grasping the concept behind their specific religion. As an ECS professional, I would be more than willing to explain, and empathize with multicultural parents and thei r children. This is why I believe that it is critical for ESC professionals to have a clear foundation based on religion, and culture of all sorts. Part Two C While being raised to have an open mind towards religion, culture, and traditions, I find that it will be first nature for me to understand the variety of struggles that many immigrant parents had to deal with in their past. Coming from a family where my father emigrated from India, I have a broad concept of the struggles and difficulties many multicultural parents and their children may be trying to over come. While being a new immigrant, my father only knew how to speak his first language, which was Punjabi. Moreover, while he first came to Canada he only had a limited amount of money, which would only suffice him for a short period of time. Comparatively, while I was growing up, English was my first and only language, which I knew how to speak at the time. As a result, this had made a language barrier between the two of us from a young age. Even at the present age, my father and I have found ways to work around this, such as him speaking in Punjabi while I may respond in English. While dealing with this obstacle for a majority of my life, I have found ways to deal with this problem, and work around it. While working as an ECS profession, I believe that my past experience having first hand difficulties with language would be a great addition working in a child welfare agency. For instance, if I were observing a child struggling with his or her peers, I would suggest communication skills that would benefit the both of them, while teaching them skills that they could use in the future. In addition, I believe that it is important for children of all ages not to judge different cultures or languages, simply because they may not understand that specific religion This paper briefly explained the transactional and situational nature of my culture identity and how it would help me as an ECS professional. Furthermore, by using one of Guthrie’s five theories, I justified and related it to myself describing how it would assist me in helping  multicultural parents and their children. In conclusion, I believe that it is essential that ECS professionals reflect upon themselves, and their overall identity, in order to grasp the value of tradition and culture in students, and multicultural parents everyday lives. References Raksha Bandhan. (n.d.). Society for the Confluence of Festivals in India. Retrieved from http://www.raksha-bandhan.com/

Batman Essay Example | Topics and Well Written Essays - 2000 words

Batman - Essay Example By comparing the politics of the Batman series to other original series, a series featuring an abundance of similar themes as well as academic and political regard, his creative innovations stand out as spectacular (White & Robert 73). Therefore, I plan to argue not only that the film acts as a political magnifier, but also how Batman is one of the best movies over the last decade and how Batman series are better than other movie series. First, in the Batman films, Director Burton has created a wicked world of misfits as compared to any other current film in the industry. In his production, all of the films bring out a mixture of horror, sympathy, and playfulness (Hatfield & Kent 59). The director’s innovative brain in the films stands out as his hallmark, a spectacular input that has branded the collections of Batman as of more public demand than any other film of late. As to affirm this proposition, an excerpt from New York Times describes some of the inside brains behind th e success of the films as outstanding. For example, Michael Keaton features a person who has brought appropriate earnestness in the production of the films. As for Danny DeVito, he stands out as the conveying nerve while Christopher Walken as a ‘wonderfully debonair’. The resonating nature of Batman productions does not augur well without the mention of Michelle Pfeiffer who has remained as a captivating, fierce, and seductively ruthless actor as Batman uses these actors to ride the audiences back to the liberating darkness of dreams (White & Robert 84). This is what made a movie like Batman Returns as the summer’s most explosive and captivating film/movie. For example, as for the actor Michelle Pfeiffer, Batman stitches so good the feminist avenger of a tough core of intelligence in her role. This classic dazzler role pins these movies at the charts of the most interesting innovation the industry has had to sell to the public (Langley 88). This has placed Batman creativity at the best of all. In his masterpiece movie, Returns, Batman accomplishment lies in the amazing physical realization of an imaginative universe. Through his director Burton, he not only re-creates his one of a kind atmosphere but also ones-up it, and even two-ups it as well. This evokes the psycho-murky worlds in which the characters operate and reside. For example, Penguin holds court in a penguin-crowded, Phantom of the opera like sewer home (White & Robert 92). One can also realize that Keaton hides in a castle like mansion as this brings out the owner’s inner remoteness. This movie creates a seamlessly, utterly consistent universe filled with nasty notions. It captures the immediate societal degradation, greed and other base impulses, themes which incarcerate the immediate context the audience's brush shoulders with hence making the film/movie not only relevant but also feasible in the world we are living (Langley 76). This has made Batman movie Return famous even though critics have found its anti-Semitic overtones in Penguins character not appealing. Batman series is objectively better than any other superhero stories. Like many arguments online, Batman series is built up by intelligence and careful preparation. Batman’s regular stories are interesting making it the best series that

Identify the methods organizations employ to improve productivity and Essay

Identify the methods organizations employ to improve productivity and quality - Essay Example After extensive research, the researcher found that multiple lapses in service delivery were the root causes of the long queues especially at the cafeteria. Some of the causes include: The number of students getting into college every year has gone beyond the recommended capacity. This large number puts pressure of the available college resources. For example, the long queues at the cafeteria are partly contributed by the little serving space and few catering team who often struggle to serve a large number of students every meal time. In an effort to combat this nuisance, the college administration needs to extend the size of the serving halls and increase the catering team to match the large number of students who join the college every year. If this solution is not possible then they can control the number of admissions so as to ensure that those enrolled get the best services possible. Bearing in mind the large entrance of students into college every year, the current manual system of serving has proved impractical and tedious for the catering team International (Labor Office., & International Labor Conference, 2008). The college administrators ought to change this system by coming up with a method that will cater for the needs of all students. For instance, they could adopt self-service or table system which will by far minimize the long queues at the cafeteria. Apart from scrubbing the manual system of serving, the payment process also used contributes to long queues at the cafeteria (Griffin, 2007). Currently, payments are done at the entrance just before the serving points. The present system causes interruptions forcing students to line up in order to receive services. This can be corrected by completely separating the payment point from the cafeteria. In addition, the college administrators could adopt the electronic payment system where students can pay for meals by means of electronic meal cards. In response to this initiative, the college could

Analyze the Running Case on pages 456-457 of the textbook Essay

Analyze the Running Case on pages 456-457 of the textbook - Essay Example To finish all projects in time, it is important to allocate sufficient resources and manpower to all projects. The first step will be workforce planning which involves anticipating and integrating human resource in order to preempt contingencies that would prevent delivery of a project in time and at the allocated budget. Each project will have a work plan which gives the expected progress with time, budget, resources and expected contingencies and ways of mitigating them. For the parts carried out by the company procedures and work instructions, a standard progress reporting form will be prepared with fields for the report date, status of the project as a percentage, expected status as of that date from the project planning, budget used as a percentage of the total, next report date and a description of the progress made in the project. "We are also concerned that the longer the full implementation takes †¦.† By Kevin Johnson, USA TODAY advertisement on FBI behind schedule, over budget on computer system. From this it is quite evident that a project that goes beyond the stipulated plan bracket ends up by being costly. To implement the completion of the project within the budget bracket, PMO executes the project(s) through four phases where in the initial stages, the PMO team is trained on the basic project management processes, standards to be followed when running the project (Mahnic, & Zabkar, 2012) . For the projects to be carried out by subcontractors, and partners, progress reporting dates will be agreed upon and included in the progress contract. A similar progress reporting form will be used by external contractors with actual inspection by Wild Solutions staff to verify the claims of the submitted progress report. Control process for progress reporting focus on software design schedule, construction schedule, budget and resources (Mahnic, & Zabkar, 2012). Under design schedule, reporting will focus on how well the completed part of

Steve Jobs Personality & Attitudes Drove His Success Case Study

Steve Jobs Personality & Attitudes Drove His Success - Case Study Example From this discussion it is clear that he filtered every distraction from his life, be it even his family so that he remains emotionally stable and is able to produce perfect and elegant products. The last dimension conscientiousness can be pinpointed in him by looking at the several industries he helped upgrading, for instance, music, phones or tablet and personal computing. This wasn’t only about developing product, but making it acceptable for both industries and consumer. An example of this is iTunes where the music industry is being saved from pirated songs being obtained by the consumer and the consumer could upload a collection of their personal music on iPods.   Ã‚  As the paper stresses Steve Job’s stance regarding business was what most of the firm desired. In terms of the five traits of an organizational behavior, Jobs was a perfect symbol. For instance, his self-efficacy was appreciable in form of Apple and Pixar, a name that is common in every household; h e accomplished wonders with both the companies. Regarding his self-monitoring, it can be easily seen that he exploited his own belief that people should be motivated intensely in order to help them break down their resistance and give platform to their imagination and creativity. His self-monitor was deep enough to know that he can accomplish the impossible with rigorous working hours and thinking of something new.  Job’s personality and attitude had a positive effect on the people working with him.

Third World and Climate Change Research Paper Example | Topics and Well Written Essays - 1250 words

Third World and Climate Change - Research Paper Example The principal way in which humans are understood to be affecting the climate is through the release of heat-trapping greenhouse gases into the air† (‘What is Climate Change’, 2010). As the environment is mostly affected by climate change, agriculture is facing an unknown future due to the increased rivalry for land, water, and labor from non-agricultural sectors and also increasing climatic unpredictability. The latter is connected with global warming and will result in significant seasonal/annual unpredictability in food production. All agricultural products are susceptible to droughts, floods, tropical cyclones, heavy precipitation events, and heat waves. These are known to have an impact on agricultural products and farmers’ livelihoods. Kumar et al. (2011) assert: â€Å"It has been projected by the recent report of the International Panel on Climate Change (IPCC) and a few other global studies that unless we adopt, there is a probability of 10–40% loss in crop production in India by 2080–2100 due to global warming, despite beneficial aspects of increased CO2†. Agriculture and grazing currently occupy 40 percent of the earth’s land surface. Mendelsohn and Dinar (2009: 544) make the argument that â€Å"agriculture is responsible for six percent of the world’s GDP†. In many developing countries, agriculture is the most important sector of the economy and is the prime source of livelihood for about 70 percent of rural residents. Climate change has an effect on farmers all over the world because it affects both crops and farm animals in different ways, either directly or indirectly. On the other hand, there are adequate facts to expect that climate change will affect agricultural productivity. Mendelsohn and Dinar (2009: 546) further assert:   

Central cities in urban areas have become places that contain a Essay

Central cities in urban areas have become places that contain a disproportionate number of both low income and well off households - Essay Example First is the presence of a rich variety of services and consumer goods like transport, internet, technology, restaurants, shopping malls, brands, theatres, physical settings like architectural beauty etc. Good public services like good schools/education and less crime are also linked up with urban growth. Further cities have marked a trend of improving technology day by day for transporting goods, people, and ideas. Keeping in view the above attributes of cities it is clear that these all factors have become needs of rich people and with the passage of time these have and will be increased with change in technology and modern era. Similarly on the other hand poor people outside the city are not blessed with the facilities available in cities. Being inspired by good transportation system, multiple/excessive employment opportunities and social services, poor have always migrated to central cities however this is not case of middle income. Major reason behind is that there is not much difference in the income level for the middle family as they are enjoying the same income either they are in city or outside city which has already been reflected in the census conducted in 2000. (Logan 2010) Public education plays a significant role in household sorting & suburb. Suburbs generally have lower crime rates and offer more public services of better quality than their urban counterparts, thus providing more benefits and advantages to their residents The main purpose of household sorting is to solve urban problems like poverty, crime, inadequate housing which are not spread that evenly throughout metro areas but are concentrated in some areas. Public education basically creates awareness among people who cannot differentiate between good & bad. In order to increase their standard of living education is the only tool which can help them to move out themselves from household

Piri Thomas Alien House Essay Example for Free

Piri Thomas Alien House Essay Throughout the short story Alien Turf, Piri, a little Puerto Rican boy who just moved to an all-Italian neighborhood encounters many obstacles. Piri will face rejection and inadequacy. He gets teased, and beaten up, but still, he stays strong and acts older than he really is. At the end of the story, Piri is encountered with a strong sense of compassion from Rocky, an Italian boy who had previously beaten him up. The boys realized that racism is only skin deep, but each person may be a kind, caring human being. In the beginning of the story, all Rocky saw was a Puerto Rican invading his Italian neighborhood. According to him, only Italians belonged in the neighborhood, and Puerto Ricans, like Piri and his family, should be ultimately banned. Racism is a belief that one race is the primary determinant of human traits and capacities. Racial differences may produce an inherent superiority of a particular race. Rocky fully lived by this in the beginning, and even throughout most of the story. What is compassion? According to the Merriam-Webster Dictionary, compassion is sympathetic consciousness of others distress together with a desire to alleviate it. Some other people may see compassion as being sympathetic toward someone or something when they are struggling or having some sort of problem. If this is what compassion means, then Rocky truly showed compassion for Piri at the end of the story. During the last fight that the Italian boys got into with Piri was when everything changed. One of the boys screamed to Piri from down the street, You even buying from us paisans, you must wantta be an Italians. Usually, he would just run away from them, but this day was different. Piri, sticking up for himself, screamed back to them, I wouldnt be a guinea on a motherfucking bet! Rocky and his gang were shocked that he said this. The boys started fist fighting and Piri hit Tony in the stomach as hard as he could, watching him fall to the ground. Tony grabbed a handful of asphalt and threw it in Piris face. Rocky hit Tony in the face, knowing that his friend had crossed the line. Rocky showed compassion by sticking up for Piri. He took Piris hand saying,  Comon kind, lemme take you home. Rocky recognized that yes, Piri was a little bit different because he was Puerto Rican, but he was also a human being. He realized that racism is only skin deep, and everybody has feelings. Piri was also touched in this instant. He never would have thought that any of the boys, especially Rocky, the leader of the gang, would ever stick up for him. To his amazement, not only did Rocky yell at his friend, but he also threw a couple of punches at him. Compassion was displayed in this because Rocky new that even though he really didnt like the fact that there was a little Puerto Rican boy that moved into his neighborhood, he could not dismiss the fact that what his friend did was wrong. He was going to help this little boy out. Rocky experienced a true epiphany during this part of the story. His views about everything were disregarded in that instant when his friend threw the asphalt in Piris face. He knew that if they really wanted to, they could have beaten Piri up real bad since he couldnt see, but Rocky knew that it would not be a fair fight. Rocky also recognized the fact that Piri needed his compassion and care in that instant, and that was exactly what he was going to do.

Drug Treatments and Courts in US Prisons

Drug Treatments and Courts in US Prisons Drugs such as marijuana and cocaine and amphetamines and heroin together with drug-addiction are correlated to crime in a number of ways. Being a criminal offence to use, to be in possession, to produce, or to dispense these drugs, they are categorized as prohibited. The upshots of usage of drugs, including aggression, including robbery to obtain funds to acquire drugs, including aggression against competitor traffickers, affect the society every day and are criminal effects. A number of treatment alternatives are on hand to tackle inmates requirements and conditions in the correctional system. Drug treatment programs in correctional centres most often than not are successful in averting patients going back to unlawful behaviour, but are unsuccessful most often than not if they are not connected to community-centred programs that continue treatment when the patient leaves prison. The most successful drug treatments programs in prison have diminished the re-arrest rate by 25% to 50% ( Belenko 33). The aim of correctional facilities such as prison is twofold; first, it punishes wrongdoers and secondly it rehabilitates criminals and individuals with deviant behaviour. The French philosopher Michel Foucault argued that punishment has changed over a period from instilling discipline in the body to instilling discipline in the soul. The rehabilitation of convicted criminals is an important facet of the contemporary criminal justice system. The criminal justice system nowadays is working to rehabilitate inmates and the prison rehabilitation programs vary in degrees, type, and form from prison to prison. In the past years, rehabilitation was focused straight at reforming the personality of offenders, its aim now is on averting reoffending. Prison program: Drug treatment In a similar fashion, drug Treatment programs in Prison are designed to rehabilitate drug addicts in prison. For instance, the Delaware Model, a continuing examination of wide-ranging treatment methods for prisoners who are addicted to drug abuse illustrates that prison-based treatment programs, work release therapeutic community, community-based aftercare and therapeutic community surroundings included; cuts the chances of re-arrest by 57 percent and cut the odds of relapsing into drugs by 37 percent. One quality essential for successful programs is progressing, wide-ranging aftercare in the society. This decreases the probability that an addict will be detained and found guilty another time (Thomas 16). History of Drug Treatment: Using drug relates to violent crime (statistic) Statistics show that drug addicts are more prone than nonusers to perpetrate crimes, which arrested criminals, are found often to be under the influence at the time they carried out the offence and that drugs breed violence. It is the weighing up the nature and degree of the effects of drugs on criminal activities that necessitate that dependable information about the crime, and the lawbreaker is accessible and meanings of terms be consistent. In the face of challenging data, it is not possible to establish quantitatively the influence of drug addiction on the happening of crime. Drugs are linked to most criminal activities through the outcomes they have on the addicts actions and by breeding violence and other prohibited goings-on associated with drug trafficking. Drug-related crimes and the drug-using way of life play a key part in the U.S. crime issue. More than 50% of arrested criminals in the US test positive for illicit drugs (Thomas 17). According to the same institute, use of and addiction on drug is strongly associated to robbery and assets crime more than it is to violent offences. A majority of addicts carries out crimes to obtain money to purchase drugs. According to the National Institute of Justice, at least 25% of men who carry out acts of domestic violence have drug problems and that drug-addicted women are more prone to suffering abuse (Thomas 18). The 2004 survey of Inmates in State and Federal penitentiaries found out that 32% of State convicts and 26% of Federal prisoners admitted to having committed the crimes they are serving time for under the influence of drugs. In State prisons, drug offenders and property offenders recorded the highest admission rates for being under the drugs influence when committing a crime at 44% and 39% respectively. In Federal penitentiaries, drug offenders (32%) and violent crimes convicts (24%) reported the highest occurrence of being under drugs influence when they committed their crimes. Efforts to prevent drug abuse using retribution systems do not succeed since these attempts do no tackle the multifaceted basis of drug abuse, which start in the milieu of family issues and deviant conduct. Many go to prison. Few reform in prison. Cause Overcrowding in Prison The vicious cycle of arrest, imprisonment, discharge, and re-arrest is very common. As indicated by various nationwide studies, more than half of the prison population test positive for illegal drugs (Taylor et al. 3-4). The U.S. state and federal prisons and jails hold approximately 1.9 million convicts (Beck and Harrison). This means that the major contribution of the high-prison population in the United States is drug abuse. Most of the inmates are finally released from the prisons to go back to the community. However, about six hundred thousand state and federal convicts are nor returning to prison each year. A majority of those returning are drug addicts; therefore, keeping the cycle rolling. Effectively cutting that cycle and related crime is largely dependent on successfully treating drug-abusing criminals. A number of treatment alternatives are on hand to tackle inmates requirements and conditions in the correctional system. One such alternative program is the Drug Courts program. Drug Courts are judicially administered court dockets that deal with cases of nonviolent drug abusing lawbreakers under the juvenile, family, adult, and tribal justice structures. Drug Courts function under a specific mould in which the courts, prosecutors, defence bar, the police, mental health services, community services, and the treatment services work jointly to assist nonviolent lawbreakers find restoration in healing and turn into productive human beings. The essay analyses how the Drugs Courts program can help reduce the number of ex prisoners who are being sent back to prison each year. It also analysis how the program helps reduce the population in the American prisons. The essay su mmarizes the general workings and usefulness of drug courts all over the country and underlines possible concerns and areas where additional study is required. DRUG COURTS In 1989, Florida officials set up the nations pioneer drug court. This unique court was calculated to entrench drug treatment fully into the prison system and the criminal justice system in general. The courts were established for criminals with a past of drug abuse as a measure for their addiction treatment, while concurrently guaranteeing control, and approval when necessary, from the courts. The movement for a different court to rule on drug offenders come about from the swiftly sprouting truth that the nations resolution to tackle drug abuse by employing law enforcement methods would keep on posing considerable problems for the criminal justice system. In 2004, 53% of prisoners incarcerated in state prison were identified as drug addicts or users, but merely 15% were getting professional help (Mumola and Karberg 7). Drug use and addiction linked criminal activities remain an expensive load to the American society, one that most prison drugs treatment programs have failed to halt. In 2001, the bureau of National Drug Control Policy approximated that in 1998 prohibited use of drug cost the exchequer $31.1 billion in criminal justice costs, $30.1 billion in lost output and $2.9 billion in costs connected to property damage and discrimination (Belenko 2). Ever since 1989, drug courts have increased all over the country. Presently, there are more than 1,500 Drug courts functioning in all states. This drug courts are a reflection of the aspiration to change the stress from trying to battle drug crimes by diminishing drugs supply to tackling the demand for drugs by treating drug craving. Drug courts employ the criminal justice system to tackle addiction by the use of an incorporated set of communal and legal services as an alternative to depending on sanctions through imprisonment or probation. In spite of broad signs of drug court efficiency, more than twenty years after the first Drug court a number of questions linger. Since drug courts are planned and ran at the state level, there are deep-seated disparities that make cross-jurisdictional evaluation hard. While the underlying structure may be similar from one program to the next (a diversion program for particular types of low-level defendants who have shown a connection between thei r drug abuse or addiction and criminal acts), protocols for arbitration, detailed selection standards, ways of control and revocation measures do vary radically. The localism that is the system of drug court design makes efforts to make out best practices very hard. Nonetheless, we can make out explicit elements from diverse drug courts that are significant elements for the success of the program. WORKING OF DRUG COURTS Several elements determine the running of drug courts, albeit with disparity based on setting of the defendant population, legal questions etc. Below are a few elements universal to every drug court. Legal Framework There are commonly two approaches for drug courts i.e. deferred/delayed prosecution and post-adjudication programs. In a delayed prosecution, defendants who that meet some particular eligibility prerequisites are sidetracked to the drug court system before pleading to a charge. Defendants are not obliged to plead guilty, and those who successfully see through the drug court program are not further prosecuted. However, if one does not complete the program, he or she is prosecuted. On the other hand, in the post-adjudication approach, defendants are obliged to plead guilty to their charges but the ruling of their cases is deferred or left pending as they take part in the drug court program. Successful conclusion of the program earns the former user or addict in a waived sentence and occasionally an obliteration of the crime and the charges. However, if one does not successfully meet the standards of the drug court, for example, a routine return of drug abuse or addiction, they will be taken back to the criminal court to face the ruling on the guilty plea. Eligibility Criteria Eligibility standards differ from court to court. However, usually defendants have to be charged with being in possession of drugs or a nonviolent crime and must have positively tested for drugs or have proved drug abuse trouble during arrest (Fluellen and Trone 5). For drug courts that get federal financial support, there is a prerequisite to rule out persons with a present or previous violent crime record. However, this barring, whether by the state or federal rules, has been questioned as to whether it truly serves the interest of public safety as it is claimed to serve. Particularly, the classification of a violent crime at times may refer to merely being in possession of a weapon when one was arrested, even if it was not held, wielded, or put into use. In addition, individuals who are at present facing charges for a drug crime may be disqualified from admission into the drug court program owing to a past crime that is completely unrelated. Programming and Sanctions Programs characteristically run for a period between half and one year. However, some addicts stay longer in the program. Addicts and users must see through the whole program phase to graduate. Successful completion is dependent upon staying free of drugs and arrests for a specific period. Participants have to go to regular status hearings in front of a judge alongside judicial and medical staff who screen the development of every person. Sanctions including more court proceedings, drug tests and short stints in jails are enforced for participants who do not comply at the courts discretion. ADVANTAGES OF DRUG COURTS As noted earlier in this essay, the majority of adults and juveniles who are under arrest for criminal activities test positive for illicit drugs. As such, much of crime is drug or alcohol linked. However, imprisoned drug offenders do not obtain the handling they require, and will probably use drugs yet again and execute another crime once they are out of prison. That is where drug courts need arise. Drug courts present a valuable option that blends justice and drug management. Drug addicts who are taking part in a drug court program undergo rigorous drug abuse management, individual case management, substance testing, administration, and supervision. The participants report to recurrently programmed status hearings in front of a judge who is skilled in the drug court programs. Drug courts offer psychological well being treatment, disturbance and family psychoanalysis, and work skills instruction, which assist in ensuring a long-lasting healing from drug and alcohol dependence. Drug courts programs surpass all other approaches that have been employed with drug-using offenders. Drug abuse and criminal activities are significantly diminished in cases where offenders are put through a drug court program. Since the drug court programs assess offenders for substance abuse frequently, data concerning substance abuse by offenders in a drug court program is accessible on a continual basis. The use of drugs by offenders is reduced considerably or eliminated altogether by drug programs nationally, and this in turns has lowered recidivism amongst graduates. Adult drug court programs considerably decrease crime rates by cutting down re-arrest and conviction rates amongst graduates of drug courts a long time after the programs conclusion. Individuals who have graduated from drug courts are, according to recent appraisals, less expected to be re-arrested than individuals routed through other prison mechanisms. Results from drug court assessments show that involvement in drug courts upshots, in fewer re-arrests and re-convictions, or more extended periods between arrests or relapses. A breakdown of study findings from 76 drug courts established that there is a 10% decline in re-arrest, with pre-adjudication courts occasioning a 13% drop in re-arrest (Aos, Miller and Drake 4) Drug courts are very cost efficient. Several fresh studies have demonstrated that saved costs vary from $3,000 to $12,000 per offender (Belenko, 2005, 45). According to Fluellen and Trone (1), depending on the magnitude of a drug court program, the cost saved in some states goes beyond $7 million annually. Many courts are using the drug court mould to repeal driving under the influence and driving while intoxicated cases. This is being done either by employing selected driving while intoxicated courts or by accommodating offenders into conventional grown-up drug courts. Driving under the influence courts are holding offenders responsible for their actions at the same time as treating the fundamental drug abuse issues and stimulating behavioural transformation. Drug courts have also been very useful to juvenile offenders. Lastly, the drugs courts, in addition to saving cost, frees up the justice system and enables their departments resourcefully apportion criminal justice funds. Personnel and services, hitherto used up by the minor and less severe but prolonged drug cases which are now taken care by the drug court programs, are presently concentrated to other serious cases and to criminals who pose bigger threats to the society security and well being. The caseloads taken up by the drug court programs allow more docket time for the justice systems judges and are therefore, on hand for other criminal and civil matters in various jurisdictions. Previously, these serious criminal and civil cases were relegated to inferior precedence owing to drug related caseload. The programs have also freed jail space, and it is now being used to accommodate serious and dangerous criminals or to guarantee they serve their times. After more than two decades of drug courts operation, various studies show that many drug courts reduce recidivism and save the taxpayers funds. Figures from many studies carried out in more than ninety-five courts expose that former offenders who have graduated from drug courts program are re-arrested less than other prison program groups (Belenko, 44). The decline in re-arrest rates is the main contributor to cost-savings reported for most drug courts (Belenko, 44). CONCLUSION RECOMMENDATIONS Studies up to date have been consistently reporting that that drug courts are accomplishing significant benefits. However, there practices, though mostly unfamiliar, which cause accomplishment or breakdown of a drug court. Of huge interest is the argument that drug courts might be escalating the quantity of individuals under arrest for drug crimes, rather than decrease, in the long term, the quantity of individuals who go through the criminal justice system. Studies have not yet zeroed in on the establishment of whether individuals who are taken through drug courts would have ended up in the criminal justice system and consequently into the conventional prison programs if not for the drug court. The use of drug courts should be used in a large scale to solve the twin problem of drugs and crime and that of overpopulation in our prison system.

Costing methods, variance analysis and continuous improvement

Costing methods, variance analysis and continuous improvement Costing Methods Assignment 1 – Cost Accounting DBSM703 – Business Financial Principles and Techniques 13 November 2014 Marginal Costing and Absorption Costing (Questions 12) Definition.Marginal Costing is a method for computing costs which takes into account only the varying costs involved in the manufacturing process. Absorption costing is a costing method which considers all costs involved in the production regardless of its nature whether it is variable or fixed cost. (Averkamp H. , 2014) Differences. The two methods can be distinguished from each other through several notable differences. First is through its cost concentration. Marginal costing is mainly concerned about variable costs while absorption costing considers all fixed and variable costs incurred by the organization through all its activities. Second, is through its use. Marginal costing is used by organizations to aid them in decision making and business planning. Through its detailed presentation of costs or expenses, companies will be able to carefully study its processes to help them identify areas for improvement and for total quality management. Absorption costing is used mainly for external financial and income tax reporting. It is also a tool for the organization in presenting the actual valuation concerning its overall operation (involves inventory, fixed and variable costs, etc.) to their investors. (Averkamp H. , 2014) Similarities. Both accounting system are effective in presenting the actual valuation of an organization with regards to its operation by avoiding manipulation and misdeclaration of profit or loss by the company. The two system are also similar through its treatment of manufacturing and non-manufacturing costs. 3. Three Major Influences in Pricing Decision Customer Demand. Demand is very important in all the major business activities of the company from the sourcing of raw materials, product design and manufacturing. For example, there is a very high demand from customers for high quality performance cars. For car manufacturing companies, this demand would entail sourcing high quality materials, and more comprehensive production and testing process to ensure product quality which would also lead to higher prices. However, it is very important that despite of the rise in production expenses, companies should work their best not to price their product above the market for them to remain competitive. To be able to do that, companies need to regularly conduct market research, surveys, marketing and advance business planning to help the company design its manufacturing process that will enable them to provide quality products at a reasonable price. (Hilton) Costs. In most cases, companies price their product based on its production costs. For example, in the manufacturing of high-quality performance cars, the main determinant of price would be the amount of cost incurred in its production per unit. Again, to remain competitive and ensure profitability, the company should determine how much markup they are going to charge on top of the production cost and in consideration of other indirect costs involved (holding costs, marketing and other expenses). (Hilton) Actions of Competitors. To remain competitive, the company should always be on the lookout on its competitors activities. In the example given above, if a competitor lowers down the price of its high-quality performance car, it is very important that the company do the same to avoid the risk of losing its share in the market. However, the company should exercise caution in following the actions initiated by its competitors. In this aspect, it is very important for the company to define its product and highlight its strong points (technology and materials used, technical specifications, safety features, etc.) to distinguish their product from that of their competitors thus providing them certain leverage to justify their pricing. (Hilton) Political, legal and reputation. Legal factor affect the pricing of commodities because of the need for companies to submit to the requirements of the law. Some business laws were crafted to prevent companies from colluding among themselves to manipulate prices and take advantage of consumers. Examples are the Oil Deregulation Law to prevent forming of cartels by petroleum companies and the Anti-trust Law to regulate competition and prevent monopoly. Political landscape in a country where the business operates also directly affects the pricing of goods and services. For example, in New Zealand due to the pressure brought by the extensive lobbying of rights group, environmental and health activists the government was forced to legislate and pass a bill that would impose higher taxes on tobacco and alcohol products resulting to steeper prices of the said commodities. Reputation also affect product pricing especially to those companies who have already established a solid reputation for producing quality and high performance products. Companies like Apple normally set a higher price whenever they launch a new product to the market regardless of competition. (Hilton) 4. Cost Object Cost object is an accounting term used to refer to any item or product that has a cost of its own. The term may be used for items whose cost can be calculated through estimates, direct measurement or market valuation. (Schmidt, 2014) Examples of cost object includes: Services – Car maintenance or repair service that has a specific cost for every service done. Product – A bicycle. The cost for its development, design and production can be measured directly. Projects – A construction project with a specified cost for infrastructure design and implementation. Departments – Marketing Department for which the cost of all its activities like promos and advertisement is specified. (Schmidt, 2014) 5. Direct and Indirect Cost Definition. Direct Cost are costs that can be easily linked to a cost object. Indirect Cost are costs that are related but cannot be easily and accurately linked to the cost object eventhough the cost is incurred in producing the product. (Jan, 2013) There are several factors affecting the classification of costs. They are Materiality, Function and Information Gathering Technology. Materiality. The classification of costs as direct or indirect depends on the contribution, relevance, impact and actual value of the cost to the end product. The greater the cost, the easier it is to establish the link to the final product. (eFinanceManagement.com, 2014) Function. Another factor that affects the classification of costs is on how the cost was used in relation to the major business activities of the company like in research and development, production, distribution, selling and administration. (Vivekanand, 2014) Information gathering technology. The continuous advancement in information technology paved the way for the development of software application that helps company easily trace costs. Nowadays, big companies emphasize the importance of information management and reporting system as an effective method that enables them to properly trace the smallest of costs. (eFinanceManagement.com, 2014) Opportunity Cost Opportunity cost is the income or value that a company or person gives up in favor of one particular decision. (InvestingAnswers.com, 2014) For example, in the morning you have two choices to help you kickstart your day. One is to drink cup of coffee or to eat an apple. For you both has its benefits, coffee for your caffeine needs and apple as a healthy alternative. You choose coffee over apple. By choosing coffee, the benefit to your health that you can get by eating the apple becomes your opportunity cost. To avoid what economists says as â€Å"decision making pitfalls†, it is very important for managers to take into consideration opportunity cost or do a simple cost-benefit analysis in order for them to arrive at an intelligent decision. (UKEssays.com, 2014) Opportunity cost is also very important in helping companies evaluate their decisions for future considerations especially when the alternative decision they give up turns out to be the better option. (InvestingAnswers.com, 2014) Management By Exception And Variance Analysis Management by exception is a management style that focuses on the areas of the organization whose plans are not working according to expectation. The goal is to provide immediate attention to the problem by concentrating company resources like time, money and effort to help them strategically address the issue or problem. (BusinessDictionary.com) Most companies were able to identify specific areas in their business that are not working according to plan with the help of variance analysis. Variance analysis is a method used by organizations in determining the difference between the standard cost and the actual cost. The higher the variance between the standard and actual cost means that an area in an organization is not performing as planned. (Ahmed, 2014) Standard Costing and Its Importance in Planning and Control Standard Cost refers to the cost determined by the management based on available information concerning direct labor, materials and manufacturing overhead. This cost would serve as the benchmark for the company’s spending in relation to its actual business operation. Standard costing is very important because it helps management in setting their budget, better understand the expenses that would concern their operation, and most of all for determining its projected income. During actual operation, standard costing provides an avenue for feedback to the management in cases where variances arise between the standard and actual cost. It allows them to immediately focus their attention in areas where there are large deviations in actual cost against the standard cost to help keep the operation on track and as planned. (Averkamp H. , 2014) Variance Analysis and Continuous Improvement Variance analysis provides information that helps management measure the actual performance of different areas in their organization against expectation. (AC >SC = Unfavorable Variance; AC Job Costing vs. Process Costing Job Costing is a costing method being used by companies producing unique products where the cost is measured depending on the production requirements (Materials, Labor, etc.) of each product or unit produced. Process Costing is an accounting method used by companies involved in mass production of identical products and using an established or fixed manufacturing process where unit cost can be calculated by dividing the total cost with the total quantity produced. (Heisinger Hoyle, 2014) The following are the differences between process costing and job costing: Application. Process costing determines the cost of the total number of units produced by batch. Job costing is used to determine the cost of every product or unit produced. Product Cost. In process costing costs are assigned to the process while in job costing costs are assigned to jobs. Time Frame. Process costing has a period for which costs are accumulated while job costing has no time frame. In job costing, costs are computed after each job is completed. Unit Cost Information. In process costing, units cost is derived based on the production cost report (Total Cost (VariableFixed)/ Total No. of Units Produced = Unit Cost). In job costing, unit cost is determined based on the total cost of the job per unit. (Accountlearning.blogspot.co.nz, 2014) (Heisinger Hoyle, 2014) Job Cost Sheet *$978.00/200 Units = $4.89 per unit Process Costing 40,000/5000bottles = $8.00 / bottle SMK Pharmaceutical production cost for April 13. Responsibility Centre A responsibility centre is a unit in an organization tasked with a specific set of duties to help the organization effectively exercise control over their business and to help them achieve both their long term and short term goal. Usually there are four responsibility center in every organization (Cost Center, Profit Center, Revenue Center and Investment Center). Each center is headed by a manager. (Barnat, 2014) Cost Center. A cost centre is responsible for managing costs. There are two type of cost under cost centre. They are Engineered Cost and Discretionary Cost Centre. Engineered costs are those cost that can easily be linked with the cost centre (direct labor, direct materials and manufacturing overhead). Discretionary costs are costs that are allocated by the management on a discretionary basis (administrative cost, research and development, allowances, etc.). (Barnat, 2014) Profit Centre. The profit centres are like independent businesses within the organization. They are given autonomy in managing their own affairs from the strategic balancing of sales and expenses up to performing a more detailed management function like helping maintain quality, measuring employee’s productivity against wage, managing overhead expenses and everything that they can control within their unit. (Barnat, 2014) Revenue Centre. The sole responsibility of revenue centre is to generate revenue for the company through sales of goods or services. Most organizations set periodic sales target (daily, weekly, monthly, etc.) that whether surpassed or missed serve as an indicator of the performance of the unit manager or the revenue centre. An example of revenue centres are the outlet shops by manufacturing companies. The main focus of these shops is to sell company products with little or no consideration at all on costs and marketing. (Wikipedia.org, 2014) Investment Centre. The responsibility of Investment centre is to generate returns of investment through effective asset management, increased sales performance and the proper management of cost and expenses. Bibliography Accountlearning.blogspot.co.nz. (2014). Retrieved November 12, 2014, from Accountlearning.blogspot.co.nz: http://accountlearning.blogspot.co.nz/2010/10/differences-between-process-costing-and.html eFinanceManagement.com. (2014). Retrieved November 9, 2014, from eFinanceManagement.com: http://www.efinancemanagement.com/costing/costing-terms/211-direct-and-indirect-costs InvestingAnswers.com. (2014). Retrieved November 9, 2014, from InvestingAnswers.com: http://www.investinganswers.com/financial-dictionary/stock-market/opportunity-co

Genetically Engineered Organisms Essay -- seeds, monsanto, food

Genetically Engineered Organisms Without vigorous experimentation or public consent genetically modified foods have been introduced into our daily kitchens without much notice from the general public. Widespread use of genetically modified (GM) seeds began in 1996 and since then has spread to cover 167 million acres around the world; two-thirds of that quantity being in America (Figure 1). Figure 1 Monsanto is the main developer of these seeds and controls over 90% of the American market, alerting a possible crisis in the democratic system. (Cummins and lilliston, 2004). Alarmingly, some of the largest biotechnological companies have also introduced toxic pesticides into our environments, including but not limiting to: Agent Orange, DDT, and PCB’s, causing much worry worldwide. This report will cover the basics of genetic engineering, genetically engineered seeds, possible effects on human health and affects on the environment. The four most common genetically engineered (GE) crops grown on a commercial scale are soybeans, corn, cotton and canola. Among these, two main traits have been added: herbicide resistance (75 percent of all GE crops), pesticide resistance (17 percent) or both (8 percent), (Genetically Engineered Food, Page xiv). The first steps in genetically modifying organisms is identifying the trait you want the plant to have, and finding another organism that has it. Then, the gene can be inserted into the plant using a 22-caliber charge that fires a metal particle coated with DNA, called a â€Å"gene gun†. Another method of inserting the desired gene includes heating the seed and placing it under stress causing it to be susceptible to a bug called Agrobacterium tumefaciens. This bacterium tricks the organism into b... ...wever possibly inaccurate, allow us to speculate on new technologies which could help feed the growing population of humans on earth. Works Cited Wolfenbarger, Laressa L., and Paul R. Phifer. "The ecological risks and benefits of genetically engineered plants." Science 290.5499 (2000): 2088-2093. Jesse, Laura C. Hansen, and John J. Obrycki. "Field deposition of Bt transgenic corn pollen: lethal effects on the monarch butterfly." Oecologia 125.2 (2000): 241-248. Anal Bioanal Chem. Oct 2008; 392(3): 333–340. Seralini GE, Cellier D, Spiroux de Vendomois J. New analysis of a rat feeding study with a genetically modified maize reveals signs of hepatorenal toxicity. Arch Environ Contam Toxicol. 2007;52:596–602. The Ecological Risks and Benefits of Genetically Engineered Plants L. L. Wolfenbarger, et al. Science 290, 2088 (2000); DOI: 10.1126/science.290.5499.2088

Good and Evil in Goethes Faust :: Faust Essays

Good and Evil in Faust In Faust Goethe shows many of his opinions about good, evil, and religion. Goethe uses characters like The Lord and Gretchen in the early part of the play to set examples of goodness. Goethe uses characters like Mephistopheles to stand for evil. Throughout the play Goethe also uses examples of the church to show how he feels the church works. The concept of good for Goethe is that everyone has the ability to be good and that errors in judgment are what make people bad but if a person keeps striving these mistakes will bring them closer to righteousness. As long as a person continues to keep moving and doing things they will most likely achieve righteousness. This is shown in the bet between Faust and Mephistopheles. Faust says that if at any time he says, "Linger a while! Thou art so fair!" that will be when Faust dies and serves Mephistopheles. This shows that if Faust were to stop wanting to do anything it would be a horrible sin. The Lord which many perceive to stand for God stands for the perfection that Faust is trying to accomplish with his life. Gretchen in the early part of the play stands for perfection because she is inexperienced and knows nothing else until Faust starts to seduce her. The concept of bad for Goethe can be seen most in the character of Mephistopheles. Mephistopheles is believed to stand for the devil. When he first introduces himself he describes himself as "a part of that Power which always wills evil, always procures good.....the Spirit which always denies." Mephistopheles actions such as talking Faust into taking advantage of Gretchen and then telling him to leave her are seen as evil actions. The fact that Mephistopheles spends time with witches which most people see as evil shows that he is also evil. Goethe believes that all people sin sometimes and God forgives us. This is shown when Gretchen is in prison and after all the sin she has done a voice from heaven grants her salvation. Even though she did sin, most of her sin was because of inexperience and she was not purposely sinning. Goethe feels that the church and religion are both useless. When Faust leaves Gretchen the first jewels, her mother takes them to the church. The church takes them saying that they are trying to help, but this can be seen as the church just trying to get money out of them.

The Return: Shadow Souls Chapter 37

Elena had been tied, like someone in a B-movie who will soon be released, standing upright against a pillar. Digging on the field was still going on in a dilatory way as the vampires who had put her up to this fetched an ash stick they had brought, and allowed Damon to inspect it. Damon himself was moving in slow motion. Trying to find points to kibitz about. Waiting for the rattling of coach wheels that would tell him the carriage was back. Acting brisk, but inside feeling as sluggish as half-cooled lead. I've never been a sadist, he thought. I've always tried to give pleasure – except in fights. But it should be me in that prison cell. Can't Elena see that? It's my turn beneath the lash now. He had changed into his â€Å"magician clothes,† taking as long as he dared without looking as if he wanted to put this off. And now there were somewhere between six and eight hundred creatures, waiting to see Elena's blood spill, to watch Elena's back cut and miraculously heal again. All right. I'm as ready as I'll ever be to do this. He came into his body, into the now of what was happening. Elena swallowed. â€Å"Share the pain† she'd said – without in the least knowing how to do it. But here she was, like a sacrifice tied to a pillar, staring at Bloddeuwedd's house and waiting for the blows to come. Damon was giving the crowd an introductory speech, talking gibberish and doing it very well. Elena found a particular window of the house to stare at. And then she realized that Damon was no longer speaking. A touch of the rod against her back. A telepathic whisper. Are you ready? Yes, she said immediately, knowing that she wasn't. And then hearing, against dead silence, a swish through the air. Bonnie's mind floating into hers. Meredith's mind flowing like a stream. The blow was a mere cuff, although Elena felt blood spill. She could feel Damon's bewilderment. What should have been a sword slash was a mere slap. Painful, but definitely bearable. And once again. The triumvirate portioned out the pain before Damon's mind could receive it. Keep the triangle moving. And a third. Two more to go. Elena allowed her gaze to wander over the house. Up to the third floor where Bloddeuwedd had to be enraged at what had become of her party. One more to go. The voice of a guest coming back to her. â€Å"That library. She has more orbs than most public libraries, and† – with his voice dropping for a moment – â€Å"they say she has all sorts of spheres up there. Forbidden ones. You know.† Elena hadn't known and still could still hardly imagine what might be forbidden here. In her library, Bloddeuwedd, a single, lonely figure, moved in the brilliantly lighted great sphere to find a new orb. Inside the house music would be playing, different music in each different room. Outside, Elena could hear nothing. The last blow. The triumvirate managed to handle it, allotting agonizing pain amongst four people. At least, Elena thought, my dress was already as red as it could be. And then it was over, and Bonnie and Meredith were quarrelling with some of the vampire ladies who wanted to help bathe the blood from Elena's back, showing it once again unblemished and perfect, glowing golden in the sunlight. Better keep them away, Elena thought rather drowsily to Damon; some of them may be compulsive nail-biters or finger-lickers. We can't afford for anyone to taste my blood and feel the life-force in it; not when I've gone through so much to conceal my aura. Although there was clapping and cheering everywhere, no one had thought to untie Elena's wrists. So she stood leaning against the pillar, gazing at the library. And then the world froze. All around her was music and motion. She was the still point in a turning universe. But she had to get moving, and fast. She yanked hard at her bonds, lacerating herself. â€Å"Meredith! Untie me! Cut these ropes, quick!† Meredith obeyed hastily. When Elena turned, she knew what she would see. The face – Damon's face, bewildered, half-resentful, half-humble. It was good enough for her, right then. Damon, we need to get to the – But then they were engulfed by a riot. Well-wishers, fans, skeptics, vampires begging for â€Å"a tiny taste,† gogglers who wanted to make sure that Elena's back was real and warm and unmarked. Elena felt too many hands on her body. â€Å"Get away from her, damn you!† It was the primal savage roar of a beast defending its mate. People backed away from Elena, only to close in†¦very slowly and timidly†¦on Damon. All right, Elena thought. I'll do it alone. I can do it alone. For Stefan, I can. She shouldered her way through the crowd, accepting bunches of hastily dug-up flowers from admirers – and feeling more hands on her body. â€Å"Hey, she really isn't marked!† At last, Meredith and Bonnie helped her to get out – without them she would never have made it. And then she was running, running into the house, not bothering to use the door that was near to Saber's barking place. She thought she knew what was there anyway. On the second floor she spent a minute being bewildered before seeing a thin red line in nothingness. Her blood! See how many things it was good for? Right now it highlighted the first of the glass steps for her, the one she had stumbled into before. And at that time, cradled in Damon's strong arms, she hadn't been able to imagine even crawling up these steps. Now she channeled all the Power she had into her eye nodes – and the stairs lit up. It was still terrifying. There were no handholds on either side, and she was woozy from excitement, fear, and loss of blood. But she forced herself up, and up, and up. â€Å"Elena! I love you! Elena!† She could hear the cry as if Stefan were beside her now. Up, up, up†¦ Her legs ached. Keep going. No excuses. If you can't walk, hobble. If you can't hobble, crawl. She was crawling as she finally reached the top, the edge of the nest of the owl Bloddeuwedd. At least it was still a pretty, if insipid-looking, maiden who greeted her. Elena realized at last what was wrong with Bloddeuwedd's looks. She had no animal vitality. She was, at heart, a vegetable. â€Å"I am going to kill you, you know.† No, she was a vegetable with no heart. Elena glanced around her. She could see outside from here, although in between was the dome that was made of shelves and shelves upon shelves of orbs, so everything was weirdly distorted. There were no hanging creepers here, no flagrant displays of exotic, tropical blooms. But she was already in the center of the room, in Bloddeuwedd's owl nest. Bloddeuwedd was nowhere near it; she was on the contraption that let her reach her star balls. The key could only be buried in that nest. â€Å"I don't want to steal from you,† Elena promised, breathing hard. Even as she spoke, she plunged two arms into the nest. â€Å"Those kitsune played a trick on both of us. They stole something of mine and put the key to it in your nest. I'm just taking back what they put in.† â€Å"Ha! You – human slave! Barbarian! You dared to violate my private library! People outside are digging up my beautiful ballroom, my precious flowers. You think you're going to get away again this time, but you're not! This time you're going to DIE!† It was an entirely different voice than the flat, nasal, but still maidenlike tones that had greeted Elena before. This was a powerful voice, a heavy voice†¦ †¦a voice to go with the size of the nest. Elena looked up. She couldn't make anything of what she saw. An enormous fur coat in a very exotic pattern? Some huge stuffed animal's back? The creature in the library turned toward her. Or rather, its head swiveled toward her, while its back remained perfectly still. It rotated its head sideways and Elena knew that what she was seeing was a face. The head was even more hideous and more indescribable than she could have imagined. It had a sort of single eyebrow which dipped from the edge of one side of its forehead down toward the nose (or where the nose should have been) and then went up again. The feature was like a gigantic V-shaped brow and below it were two huge round yellow eyes that often blinked. There was no nose or mouth like a human's, but instead there was a large, cruel, hooked black beak. The rest of the face was covered in feathers, mostly white, turning mottled gray at the bottom, where the neck seemed to be. It was also gray and white in two hornlike projections that shot up from the top of the head – like a demon's horns, Elena thought wildly. Then, with the head still staring at her, the body turned toward Elena. It was the body of a sturdy woman, covered in white and grizzled feathers, Elena saw. Talons peeked out from under the lowest feathers. â€Å"Hello,† the creature said in a grating voice, its beak opening and closing to bite off the words. â€Å"I'm Bloddeuwedd, and I never let anyone touch my library. I am your death.† The words Can't we at least talk about it first? were on Elena's lips. She didn't want to be a hero. She certainly didn't want to take on Bloddeuwedd while searching for the key that must be here – somewhere. Elena kept on trying to explain while frantically feeling inside the nest, when Bloddeuwedd extended wings that spanned the room and came at her. And then, like a streak of lightning, something zipped between them, giving out a raucous cry. It was Talon. Sage must have given the hawk orders when he left her. The owl seemed to shrink a little – the better to attack, thought Elena. â€Å"Please let me explain. I haven't found it yet, but there is something in your nest that doesn't belong to you. It's mine – and – and Stefan's. And the kitsune hid it the night you had to chase them off your estate. Do you remember that?† Bloddeuwedd didn't answer for a moment. Then she showed that she had a simple, one-size-fits-all-situations philosophy. â€Å"You set foot into my private quarters. You die,† she said and this time when she swooped by Elena, Elena could hear the clack of her beak coming together. Again something small and bright dove at Bloddeuwedd, aiming for her eyes. The great owl had to take her attention off Elena in order to deal with it. Elena gave up. Sometimes you just needed help. â€Å"Talon!† she cried, unsure of how much human speech Talon understood. â€Å"Try to keep her occupied – just for a minute!† As the two birds darted and wheeled and shrieked around her, Elena tried to search with her arms, while ducking when she needed to. But that great black beak was always too close. Once it sliced into her arm, but Elena was on an adrenaline high, and she hardly felt the pain. She kept searching without a pause. Finally, she realized what she should have done from the beginning. She snatched up an orb from its transparent rack. â€Å"Talon!† she called. â€Å"Here!† The falcon dove down toward her and there was a snap. But afterward Elena still had all her fingers and the hoshi no tama was gone. Now, now, Elena truly heard a shriek of rage from Bloddeuwedd. The giant owl went after the hawk, but it was like a human trying to slap a fly – an intelligent fly. â€Å"Give that orb back! It's priceless! Priceless!† â€Å"You'll get it back as soon as I find what I'm looking for.† Elena, mad with terror and soaked in hormones, climbed all the way inside the nest and began searching the marble bottom with her fingers. Twice Talon saved her by dropping orbs with a crash to the ground as the huge owl Bloddeuwedd was headed toward Elena. Each time, the noise of the crash caused the owl to forget about Elena and try to attack the hawk. Then Talon snatched another orb and swept at great speed right under the owl's nose. Elena was beginning to have a nightmare feeling that everything she had known just a half hour before was wrong. She had been leaning against the canopy pole, exhausted, staring up into the library and the maiden who inhabited it and the words had simply flowed into her mind. Bloddeuwedd's orb room†¦ Bloddeuwedd's globe room†¦ Bloddeuwedd's†¦star ball room†¦Ã¢â‚¬ ¦Bloddeuwedd's ballroom. Two ways to take the same words. Two very different kinds of rooms. It was just as she was remembering this that her fingers touched metal.

Racism: White American and Hispanics Essay

Stereotypes of African Americans 1. African Americans love fried chicken, hot sauce, and grape soda. 2. Large populations of African Americans are lazy and uneducated. 3. They are obsessed with their television shows. 4. African Americans sag their pants and wear clothes that are too big. 5. African Americans drop more money on their hair (Weave, perm, braids, etc. ) than their own house bill. 6. African Americans only listen to hard core rap music. 7. African Americans still to this day pull the racism card because of slavery. 8. A lot of African Americans are in the welfare system. 9. African Americans travel in â€Å"heards†. 10. African Americans live in the â€Å"ghetto† or the more trashy part of town. 11. African Americans are great athletes. 12. African Americans can run fast and jump out of the gym. 13. African Americans always get themselves into fights but both men and women can back themselves up. 14. African Americans are involved in gang violence. Stereotypes of Native Americans: 1. Native Americans are all drunks. 2. Native Americans get checks from the government for being a Native American. 3. Native Americans own casinos. 4. Native Americans are not educated. 5. Native Americans can talk to the animals. 6. Native Americans have herbs that can heal anything. 7. Native Americans live on reservations. 8. Native Americans have really long hair. 9. Native Americans smoke the peace pipe. 10. Native Americans speak a broken language. Stereotypes of Hispanic Americans: 1. Hispanics can cook well. 2. Hispanics are all landscapers, construction workers, maids or bus boys. 3. Hispanics have a lot of kids. 4. Hispanics speak terrible English, if any. 5. Most Hispanics are illegal citizens. 6. Hispanics are involved in gang and drug violence. 7. Hispanics take away American jobs. 8. Hispanics are ill mannered. 9. Hispanics are hard working. 10. Hispanics are great dancers. 11. Hispanics are very religious. 12. Hispanics love bright, vibrant colors. 13. Hispanics wear sombreros. 14. Hispanics drive â€Å"tricked out† cars. Stereotypes of Asian Americans: 1. Asians eat anything that moves. 2. Everything is made in Asia. 3. All Asians look alike. 4. Asians eat with chopsticks. 5. Asians know Kung fu or some other form of martial arts. 6. Asian languages are the most difficult to understand. 7. Asians are good at math. 8. Asians can’t drive well. 9. Asians are all skinny. 10. Asians love rice, soy sauce, and sushi. Stereotypes of White Americans: 1. Whites are materialistic. 2. Whites are the most racist of all races. 3. White people can’t dance. 4. All whites are rich. 5. Whites think they are better than everyone else. 6. Whites are stuck up. 7. Whites think that all other races owe us something for living in our country. 8. Whites are terrible athletes. 9. White people are oblivious to other people’s pain and struggle in America. 10. Whites are all obese.

Are There Any “Winners” in War? Essay

War is not a game people play to win prizes or gain recognition for their skill. After one side surrenders, and a treaty is signed, one side does go home feeling like a winner. Both sides suffer irreplaceable losses. For this reason, there are no true winners in war. Some people may feel that they came out of the war victoriously, but as Agatha Christie said, To win a war is as disastrous as to lose one. For example, in the American Revolution, we won, but is it really victory when 8,000 Americans died on the battlefield? We lost more soldiers than the British lost during that war, yet we came out of it looking like winners. Theres a reason that every country that participates in war is a loser, whether they lost more men, they didnt get what they wanted out of the war, or they started the war and caused all the deaths that took place within it. So far 3,974 soldiers have died since the war was launched in Iraq on March 20, 2003. More than 81,000 Iraqis have died in the same war. These lives can not be replaced. These atrocities can not be mended. The moment lives are disrupted, and the moment a life ends, you have officially lost the war, even if it hasnt ended yet. When a soldier is sent to war, their loved ones hope for their safe return, but all the while knowing that some will be lost along the way. And all they can do is hope that their loved one will not be one of the thousands that die. Numerous soldiers from both countries come home with severe injuries that affect how they will live for the rest of their life. 29,320 American troops alone have been wounded in the Iraq war. They are not able to do things they once could and they often regret joining the army. Because of the appalling events that soldiers are subjected to, they often return from battle with harsh psychological effects, such as Post Traumatic Stress Disorder. I man I know has slept with a weapon in hand for thirteen years after coming back from being in the war. He sometimes wakes up in the middle of the night and thinks he is in combat. He frantically looks for his gun and screams for someone to give him orders. Some Soldiers also have survivors guilt, and they feel bad that they made it out alive but a friend didnt. In addition, some soldiers may feel remorseful over killing somebody, and from there on  live a lamented, guilt ridden life. Most people who are involved with war go through at least one of these things, which is another reason that nobody comes out of war being a winner. The countries involved in the war suffer economically as well. For example, the United States has spent almost 500 billion dollars on the war in Iraq, which could have been forestalled. Instead of using this money to support war, it could be donated to hospitals, or used to help find cures to diseases. Using the money for these causes would benefit us to a great extent, unlike using the money for war. Iraq will have to rebuild their country because of all the destruction we have caused over there, which will also cost a lot of money. Regardless of who wins according to who drops or surrenders first, both sides lose. Neither side wins because neither side was courageous enough to go about their disputes in a means other than war. They couldnt come to a consensus over how to solve their problems. Adults should act like adults and work out their problems through conversation instead of acting through violence, because if they fail to do so, the consequences will be extremely unpleasant. In war, you always lose more than you gain. You may get what you went to war for in the first place, but in the process you have lost so much that it just isnt worth it. There are no winners in war, just survivors. bibliography: http://www.antiwar.com/casualties/http://www.iraqwarveterans.org/war_stories.htm

Compensation and Benefits Strategies Essay

A strategic plan for employee compensation determines how much you want to pay employees and what type of employees you want to attract. Your compensation plan entails a variety of aspects including pay scales, reward programs, benefits packages and company perks. A successful strategic compensation plan allows your business to compete in the market for the best employees in your industry (Lister, 2013). In order for this medium sized construction business to structure itself and be market competitive then research around benefits, compensation, merits, and the laws related to benefits and pay programs needs to be conducted. The success of the business will rely on the research put into it. Construction Market Evaluation When looking at the relevant labor markets the task was difficult due to the slowing and sluggish construction economy from 2007 to 2012. Demand in this industry depends heavily on the health of the economy. A midsize company’s profitability and efficient operations require the skills of experienced employees you will be able to work efficiently with available resources because they will not have the advantage of larger commercial construction companies with multiple projects simultaneously in various types of construction. The company’s annual net revenue is $10,000,000 and will need to use their resources wisely to attract and retain talent in the present market and in future expanded markets. When researching labor markets according to (Cascio, 2013), â€Å"This can often be a complex task because employers must pay attention not only to labor markets but also to product markets (e.g., level of demand and degree of competition). Pay practices must be designed not only to attract and retain employees but also to ensure that labor costs (as part of the overall costs of production) do not become excessive in relation to those of competing employers.† The job surveyed for this market evaluation was Corporate Construction Manager on a  national level for companies with 800 to 3,000 employees. The present workforce in this midsized business is 650 employees and they are looking to add over an additional 20% to the current workforce or an additional 130 employees. The company wants to be comparable to other commercial construction businesses as they expand in Arizona while being conscious of the compensation used currently in Detroit, Michigan. The median annual income for a Corporate Construction Manager in Detroit, Michigan is $104,626.00. The core compensation package is based on averages, not personal factors and will be different from those in Arizona. Here is the breakdown of the benefit package for a Corporate Construction Manager in Detroit; Core Compensation Expanding into Arizona, the median annual income for a Corporate Construction Manager is above average at $120,601. Here is a breakdown of what makes up the compensation benefits in Arizona; Core Compensation Median % of Total Base Salary $120,601 65.9% Bonuses $15,405 8.4% Value of Benefits Social Security $9,021 4.9% 401K/403B $5,168 2.8% Disability $952 0.5% Healthcare $6,507 3.6% Pension $8,704 4.8% Time Off $16,739 9.1% Total Compensation $183,099 100% The level of knowledge and skill requires 10-15 years of experience in the industry with a bachelor level degree. According to (Duchon, 2007), â€Å" When construction is booming in a region, and strong able-bodied workers are in short supply, hourly wages can escalate to attract labor from other locations. To attract and retain individuals with appropriate skills/competencies, organizations must be willing to pay competitive rates based on targeted labor markets (local, regional, and national). It’s the law of supply and demand.† Construction and Manufacturing industries are rewarded and paid for prescribed output, project completion, and measured  output. Any bonuses will range according to job level and specific weight based structure. When expanding into Arizona the company will need to consider the total company structure on a national level as they increase headcount and annual revenue. Compensation Structure The use of market pricing to determine wages and salaries is known as market based pay and utilizing this system would be the best practice for a competitive market segment such as construction and contracting. Especially considering the expansion to another region. According to WageWatch, â€Å"committing to a market base pay compensation structure means that employees will be paid at a competitive wage when compared with rates offered to people in similar positions in peer organizations (WageWatch, 2012).† Supply and demand, which rules over the labor market, further drives this approach. A properly designed market based pay system will facilitate companies by controlling compensation costs, enhancing market competitiveness, improving recruitment results, increasing employee morale, and achieving greater internal equity. However, in order establish and inevitably maintain an effective market-based pay system, one needs to know how to successfully match and integrate salary surveys with the company’s data, philosophies and practices. Internal equity is analyzed in a way similar to external market analysis in that the data determines worth relative to benchmarked job titles, but different in that the benchmarks are internally established. Internal benchmarks are particularly useful in evaluating both unique and hybrid job titles for which external benchmarks do not exist. Managing external and internal equity is a dynamic process that requires the organization to stay vigilant on changes in market conditions and business demands. The market based pay approach to compensation gives the influence of the external market on wages precedence over internal equity (WageWatch, 2012). The success of Corporate Construction is contingent on attracting and retaining the best talent needed to efficiently execute the company’s business strategy. Having the right pay structure is at the helm of this. And in recent years organizations have noticed a significant shift with the types of structures that work best. A new study by World at Work and Deloitte, â€Å"2012 Survey of Salary Structure Policies and Practices,† found that market-based salary  structures are the most prevalent type of pay structure in use (64 percent). While traditional and broadband structures are less common today (23 percent and 12 percent respectively). Companies of all sizes in varying industries are understanding the importance of market- competitiveness and are focusing on external equity to attract and retain top talent (Deloitte Consulting, 2012). Total Compensation and Benefit Strategy Performance Incentives and Merit Pay Merit pay, although not covered by the Fair Labor Standards Act (FLSA) is still subject to other regulations and laws, up to and including city, state, regional and federal laws, mandates and regulations. Although not mandated by law, especially in Arizona, merit pay and performance incentives are an excellent way to motivate new and current employees to push for specific short and mid-term goals (Saari & Judge, 2004). In a new work environment, the key to growth is hiring and motivating the right employees. In a construction business, these goals can be broken down between the construction crews, and the support and admin staff. Implementing goals for the construction foremen and/ or project managers, and authorizing them sub-goals and incentive pay for contractors, subcontractors, and crews can give the right incentives for completing on-time, on-target, and within budget construction projects. Merit pay for those who work longer hours up to and including authorized overtime, or who complete safe, timely portions of projects within budget constraints will also boost performance without sacrificing quality. (HRHELP, 2011) Whatever benefits and pay program is chosen several laws must be considered. With the location, size of the organization, and projected revenue and personnel growth in the coming year, the following laws will apply. Remember that this is not an exhaustive or complete list, and there may be updates after the time of publication (Cascio W. F., 2013). The Arizona Employment Protection Act (A.R.S. 23-1501), Arizona Legal  Arizona Worker Act (ALAWA), and The Arizona Civil Rights Act (ACRA) are three of the main Arizona laws in particular that Clapton Commercial Construction must abide by. Any incentive, performance pay and compensation programs must be in concert with these laws. Federal laws, principally those to do with government funded construction projects include the McNamara-O’Hara Service Contract Act, Contract Work Hours and Safety Standards Act (CWHSSA), Copeland â€Å"Anti-Kickback† Act, and Walsh-Healey Public Contracts Act. These laws cover everything from properly instituting overtime pay to ensuring that employees receive the merit pay and other benefits afforded to them in a timely manner. (U.S. Department of Labor) References Arizona Attorney General’s Office. Employment Discrimination: Get the Fact. Phoenix: Arizona Attorney General’s Office. Arizona New Hire Reporting Center. (2009-2013). New Hire Reporting Law. Retrieved 12 07, 2013, from Arizona New Hire Reporting Center: https://az-newhire.com/law Arizona Senate Research Staf. (2007-2008). Arizona Senate Background Brief: Labor Laws. Phoenix: Arizona Senate Research Staff. Bureau of Labor Statistics. (2013, December). http://www.bls.gov/oes/current/oes119021.htm#st. Retrieved from www.bls.gov. Cascio, W. (2013). Managing Human Resources; Productivity,Quality of Work Life, Profits. New York:McGraw-Hill. Deloitte Consulting LLP. (2012). Salary structure policies and procedures. Retrieved from http://www.worldatwork.org/waw/adimLink?id=65885 Duchon, M. (2007, June 1). Compensation; Total Reward Plans that Attrack, Retain, and Motivate.Construction Business Owner . Henderson, R. (2012, January). Employment outlook:2010-2020 -Industry employment and output projections to 2020. Monthly Labor Review , p.65-83. HRHELP. (2011). HR & employment Law Compliance Guide for Arizona Employers. HRHELP. Lister, J. (2013). Strategic Plan for Employee Compensation and Benefits. Retrieved from http://smallbusiness.chron.com/strategic-plan-employee-compensation-benefits-15613.html National Right to Work Legal Defense and Education Foundation, Inc. (2010). Right to Work Laws: Arizona . Retrieved 12 07, 2013, from National Right To Work Legal Defense Foundation: