Abrahamic, East Asian and South Asian Religions and Concept of Religious Tolerance

Abrahamic, East Asian and South Asian Religions and Concept of Religious Tolerance While there is no particular unequivocal commandment in the holy books that states ‘thou shall not permit intolerance’, it is without doubt that religious tolerance on values, truth and beliefs is yet to be realized since it is the nature of religions to compete. Studies indicate that the capacity religions have been massively affected by competition, religious condemnations and conflicts.Advertising We will write a custom essay sample on Abrahamic, East Asian and South Asian Religions and Concept of Religious Tolerance specifically for you for only $16.05 $11/page Learn More Carlos argues that religious tolerance is an important component that encompasses a moral reason by a particular religion to practice restraint from making counterproductive utterances or interfering with the affairs of other religions (777). Different religions have diverse sets of beliefs and practices. This has bred lack of tolerance. It is from this consideration that t his paper provides an in-depth analysis of Abrahamic, East Asian and South Asian religions with regards to the concept of religious tolerance. A brief analysis of the concept of religious tolerance Perhaps, Costa was correct when he indicated that a society will never be successful until it addresses fully the problem of religious tolerance among different religions (322). Religious differences in terms of practices and beliefs have been major causes of conflicts and religious disagreements in countries like Bosnia, Beirut and Belfast for many years. Of critical importance is the distressing issue of terrorism by Al Qaeda that has projected wars on a global scale. It is indeed true that religious tolerance and the problem of religious diversity present a major danger to individuals, societies and the world at large. This springs from certain religions which view themselves as better and more advanced than others (323). Owing to this peculiar alignment, these religions develop specif ic standards that are mostly used to define them from others and use it as the main platform for judging others. At this point, analysts tend to wonder why a religious group would disregard others and holistically undermine the need for diversity. Theologians and philosophers almost unanimously agree that religious diversity and tolerance present a challenging problem that poses epistemological challenges. The major world religions such as Islam, Christianity, Judaism, Buddhism and Hinduism have different belief systems which make them unique. This presents major challenges as addressed below.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Abrahamitic religions Abrahanmic religions as Neal posits is a group of monotheistic faith whose beginning can be traced from Abraham and which emphasizes spiritual practices of Abraham (497). Some of the Abrahamic religions include Islam, Chris tianity and Judaism. The latter believe that religious practices and beliefs sprang from Abraham’s grandson named Jacob. It views God in a strictly unitary manner and prefers the Hebrew Bible. On the other hand, Christianity evolved into a religion from Judaism with its own set of practices and beliefs. Christianity as a religion is considered to be a belief system based on the life and teachings of Jesus. These teachings found in the Bible show God’s saving plan for humanity through Jesus Christ. In this belief system, Christians are also made to believe that demons and angels exist and that they (Christians) are partners with God in accomplishing God’s purposes. Finally, Islam is a religion which as formed in the 7th century BC in Arabia (Carlos 777). Its adherents who are the Muslims, believe in the ultimate authority, teachings and practices of the Quran ad Muhammad. While Abrahamic religions share certain similarities like monotheistic believes and a regard of God as the supreme source of moral law, it is without uncertainty that they exhibit different fundamental doctrines, beliefs and practices through which they can mobilize philosophical arguments. For instance, Christian practices and beliefs such as mystical virtuosi and mundane experiences differ with that of Islam which does not believe in the Holy Spirit, a consideration which each religion justifies from its source of moral law. Besides, Christian practices of forced conversion such as those practiced by the Roman Catholic Church goes against the practices of other religions and do not only offend human dignity, but also pollute the religion (Schmidt-Leukel 379). Muslims believe in proselytizing their religion and forcefully spread it to an extent of killing those who reject their faith through holy wars (Husin, Malek and Gapor 113). Judaism unlike Christianity rejects explicit missionaries and believes that righteousness comes from adhering to Noahide laws (Husin, Malek and Gapor 113).These differences among others present vexing challenges to tolerance and pitch one religion as an unvanquished rival to the rest.Advertising We will write a custom essay sample on Abrahamic, East Asian and South Asian Religions and Concept of Religious Tolerance specifically for you for only $16.05 $11/page Learn More East Asian and South Asian religions East Asian religions are a group of religions considered to be distinct religions families forming the subset of Eastern religions. Some of the religions in this group as indicated by Schmidt-Leukel include Chinese, Mahayana Buddhism, Confucianism, Chongdogyo, Chen Tao, Shinto, Caodaism and Taoism (379). It is imperative to point out that their philosophies, practices and concepts are based on Tao. Studies reveal that while the East Asian Religious practices differ with those of major religious groups, they bear some semblance with those of the Indian religions and Abrahamic religions. Even so, Costa argues that this does not mean that members of the Abrahamic religion tolerate East Asian religions as they exhibit major peculiarities (323). One of them is their non-theistic or polytheistic nature with other varieties like agnostic, panestheistic and henostheistic in Asia and abroad. While most of the East Asian religions find their tolerance of each other on Tao, other religions find it difficult to embrace and tolerate their practice such as emptiness, relativism and spontaneity in Taoism and belief in animistic spirits in Confucianism. On the other hand, South Asian religions such as Hinduism and Buddhism have been considered by many analysts as dynamic and vibrant religious faith in the world today due to the fusion of non-Verdict Shramana traditions of native south Asia with the verdict religion of Indo-Aryan. An analysis of religious tolerance The ability of religions or adherents of different religions to display tolerance despite their diversity in practices and be liefs is one of the key platforms towards greater cooperation, adherence, holistic contribution by all and eventual growth and development of a society. Minimizing religious conflicts has been considered by Quinn as a main principle that could facilitate a new outline towards a highly united society at the local and national level (136). In agreement, Quinn’s indication that addressing problems affecting religious tolerance requires a holistic involvement at all levels in world religions appears to cohere with that of Schmidt-Leukel who indicates that it is the dark cloud of religious wars that has over the years suppressed the ability of the individuals and the society to progress (379).Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More One such difference as already indicated in the paper is the practice by Christians of forceful conversion and the Jihad of Muslims or their forceful spread of Islamic beliefs. However, analysts appear divided over the actual methods that could be employed in addressing the problem. Up to date, most religions that do not share beliefs and practices have failed to tolerate each other and instead referred to others as alien and their practices as ridiculous. Take for instance the perspective held by Christian that they are the religion that is closer to the truth than others (Husin, Malek and Gapor 113). This not only creates the notion of competition and pride, but sets other religions as inferior. The Muslims on the other hand, are persuaded by their belief to slay unbelievers through acts of war, a consideration that makes other religions to recoil with horror. This has led to religious discrimination mostly witnesses between Christians and Muslims. As if that is not enough, Quinn pillories that the trial to infer balance and tolerance between one religion and another has remained a hard nut to crack (137). However, it is the resilience of wars between religious facts that has remained a thorn in the fresh for long. In the Middle East, Husin, Malek and Gapor indicate that both Muslims and Christian consider themselves be superior and therefore invoke major conflicts in the region (112). Further on religion, Quinn accuses the followers advocating water while they take wine by failing to adhere to doctrines of brotherliness and care for others as advocated for by Christ, Gautama and Mohammed in Islam (139). Conclusions From the discussion, it is clear that different religions have various practices and beliefs that govern them. These differences have largely contributed towards the challenge of religious tolerance since each religion seems to idealize its practice and regard others as inferior. There is need for religions to desist from condemning and criticizi ng practices and belief systems held by others. Instead, there is need to cultivate respect, understanding and tolerance. Carlos, Valderrama Adrians. Tolerance and religious freedom: the struggle in Peru to tolerate multiple cultures in light of principles of religious freedom. Brigham Young University Law Review 2007.3 (2007): 775-790. Print. Costa, Gustavo. John Locke, Toleration and early enlightenment culture: religious intolerance and arguments for religious tolerance in early modern and ‘early enlightenment’ Europe. Renaissance Quarterly 60.1 (2007): 322-3223. Print. Husin Azrina, Nor Malina Malek and Salfarina, Abdul Gapor. Cultural and religious tolerance and acceptance in urban housing: a study of multi-ethnic Malaysia. Asian Social Science 8.2 (2012): 112-118. Print. Neal, Lynn. The first prejudice: religious tolerance and intolerance in early America. Journal of Church and State 53.3 (2011): 497-499. Print. Quinn, Philip L. On religious diversity tolerance. Daedalus 134.1 (2005): 136-139. Print. Schmidt-Leukel, Perry. Beyond tolerance: towards a new step in inter-religious relationships. Scottish Journal of Theology 55.4 (2002): 379-391. Print.

How to become a delivery driver

How to become a delivery driver Delivery drivers are not just necessary for logistics, but also bringers of good things. Think about it- when was the last time a delivery driver brought you bad news? Now think about the last time a delivery driver brought you something awesome, like pizza or the Amazon package you just ordered, like, 10 minutes ago. As a delivery driver, you’re making good things happen. And whether it’s a right-now job or a starting point on a road to a broader career in shipping and logistics, here’s what you’ll need to get started. What does a delivery driver do?Delivery drivers deliver goods or products, either on a route (like packages) or on demand (like food delivery). They’re responsible for making sure the product gets to customers as completely and efficiently as possible, while limiting damage or delays that can lead to a negative customer experience. A delivery driver’s duties may include:Loading and unloading trucksDriving within a set area in varying road or weather conditionsTracking shipments and deliveries and recording dataTroubleshooting customer issues if there is damage or a problemBasic truck maintenanceProcessing customer paymentsHandling food safelyDelivery drivers may work around the clock, especially as companies push to deliver goods on Sundays and holidays. These shifts may increase around holidays or other busy times of the year (depending on what they deliver).What skills do delivery drivers need?As logistics professionals, delivery drivers need to be schedule-oriented, and customer service-oriented.Driving Skills:Â  A valid license and a clean driving record are key here. Drivers who use cars to delivery may not need a special license, but delivery drivers who work with box trucks or larger trucks will likely need to complete a training course and pass a special commercial driver’s license (CDL) test.Customer Service Skills:Â  No one wants to get a mangled box or a pizza where all of the cheese is stuck to the top of the box. The delivery driver is responsible for making sure the customer is getting what he or she expects. And even if that can’t be resolved right away, that means working with the customer to escalate the issue to the right people who can help.Time Management Skills:Â  Delivery drivers are always on a schedule, no matter what they’re delivering. That means figuring out efficient routes, managing downtime, and staying on track during delivery hours.Problem Solving Skills:Â  Serving the public is full of variables, as is anything related to driving. A flat tire or an irate customer, can derail an entire schedule. So a delivery driver should be well-versed in solving problems on the fly, or at least coming up with a game plan that can help get things back on track.What do you need to become a delivery truck driver?Delivery truck drivers typically have a high school degree or equivalent certificate, plus receive on-the-job training. You’l l also need a valid driver’s license- either a standard state-issued license or a specific CDL if you plan to drive large vehicles. Each state has its own CDL requirements, so be sure to check out what your own state requires before you hit the road.How much do delivery drivers get paid?According to the U.S. Bureau of Labor Statistics, the median annual salary for delivery drivers is $28,390. This can vary depending on the driver’s experience and the type of delivery.What is the outlook for delivery drivers?The growth in this field is steady, especially as shipping and delivery logistics continue to take center stage as part of the growth of e-commerce.

Effects of International Trade on Poverty in India Research Paper

Effects of International Trade on Poverty in India - Research Paper Example India has a population of more than 40% who spend less than this amount a day and have one of the lowest per capita incomes when compared to other countries in the region (Almas, Kjelsrud & Somanathan, 2013). Statistics from the national sample survey from 1973-2002 indicate the changing trends of poverty in the country and the population section that have been most affected by poverty in the country. The 1973 census indicated that out of the total population, 54.9% was leaving way below the poverty line. The poverty index increased from this year to 1990s as a resulting of the surging population growth which was not supported by a concurrent economic growth in the country. In the 1990s, the poverty trend worsened with a high percentage of up to 320 million Indians classified as being poor and requiring support from the government. During this era, the significant pace of decline in poverty decreased from an impressive 6% to 2.9%, attributed to the significant increase in population. The financial crisis of 1991 was also blamed for this increase in poverty index in the country (Almas, Kjelsrud & Somanathan, 2013). International trade and poverty With the current surge in globalization and cooperation between countries, international trade has grown significantly between countries including India. International trade is defined as the exchange of goods, services, ideas and technological knowledge between countries geographically separated. The growth in international trade has led to significant growth in demand and supply in different sections of the world, thus spurring growth and elimination of poverty. Through this exposure, countries develop new ways of production, transportation, trading approaches and technological ways of production, which increases its gross domestic product. An increase in the gross domestic income of a country results into increase in the country’s per capita income, which significantly translates to an increase in the living s tandards on the people. International trade also opens up more opportunities for countries to market their products beyond their borders resulting into increased exports and imports (Topalova, 2010). India has advanced significantly in the arena of international trade and today contributes to a significant ratio of the world’s total exports both of goods, services and new technological ideas. The advances in international trade in the country began in 1991 when the country liberalized its market, thus opening up for international imports and exports. This has increased foreign investments in the country and opens it up for new ideas, means of production and techniques (Hasan, Cain & Mitra, 2010). International trade thus have a significant role in reducing poverty in any country as it opens it up and increases its overall trade volume. This increases the gross domestic product of the country which translates into an increased per capita income. A country with a higher per cap ita income has a decreased poverty level for each member of the population contributes in a significant ratio to the overall growth of the country. But how has international trade impacted on the poverty level in India and how has it narrowed the total population that leaves below the poverty line? In this paper, the impact of international trade in reducing the devastating effects of poverty will be evaluated. Through this evaluation, the strengths and

The Battle of the Somme Essay Example | Topics and Well Written Essays - 1250 words

The Battle of the Somme - Essay Example Public support was in jeopardy of waning while contemplating a war with no end. The Allied plan was to launch three major offensive campaigns in 1916 and the Battle of the Somme was chosen as the site of the Western Front war effort. In February 1916 the Germans initiated the offensive on Verdun. This major assault drained French forces that were intended to participate in the Somme offensive. With the French concentrating their efforts at Verdun, operational planning fell to the British under Haig. Haig took great care in planning a detailed attack with the aid of General Rawlinson of the Fourth Army who was to lead the attack. Originally planned to commence on August 1, 1916, the date was moved up to July 1 in an effort to pull the German army from Verdun and take pressure off the French forces. The Western Front of World War I is often characterized as a long running stalemate and a war of attrition with no clear turning point. It was highlighted by battles and engagements that often had no clear victor and offered little advancement for either side. The Battle of the Somme, designed to drain the German forces, was a success from that standpoint but was only realized at a very high cost. By the end of World War I, the allies had won the economic war.... Many battles on the Western Front added to the German defeat, but the Somme offered other and more intangible gains, such as redefined tactics and the tank. By 1916 more modern weapons, naval power, and air power had altered the face of warfare. These contributions to the war were countered with newer battlefield tactics on both sides. The British perfected trench warfare with a central command at Yrpes. The inability of the Germans to gain ground against the British necessitated a reassessment of battlefield tactics by the Germans. Meanwhile the German's had lost precious men and resources. The battle at Verdun in 1916 was yet another drain on German resources. The German plan was to "bleed white" the French army. Repeated attacks were launched against the heavily fortified Verdun with no follow up attacks. After five months of intense slaughter, the French loss was 460,000 and the Germans had lost 300,000. Though the French lost more men, the Germans lost many of their best troops and were not in a position to stand the loss. The reduction in German forces put them at a disadvantage at the Battle of the Somme. As the stalemate drug on through 1917 and 1918, the German homefront had been cut off by blockades and the population was hungry and tired of the war. German troops were underfed and ill equipped. The final allied assaults at Rheims and Argonne, the turning points toward victory in 1918, were against an overpowered and weary German army worn down by the war of attrition that began in Somme. The Germans had been economically defeated by the tactics and tanks developed at Somme. With the continuous wearing away at the enemy, its difficult to recognize a defining moment when the balance tipped, but the resolve and innovation

The rhetoric and reality of employee involvement Essay Example for Free

The rhetoric and reality of employee involvement Essay Introduction – The acceptable business paradigm changed over time. There was a time when the accepted concept of effective management relied largely on what the top management thinks best for the company, leaving the rest of the company especially blue collar workers with little or no participation at all in how a company grows and changes over time. As what Gupta and Sharma (2004) wrote, â€Å"The old fashioned view of employee involvement employee following the employers instruction in return for wage encourages employees to be passive, take a little initiative and often view themselves as adversaries of the enterprise and its management (Gupta and Sharma, 2004, p. 203).† But today, many business analysts believe in the concept of employee involvement and participation. This is a broad concept which includes many things (i.e. employee empowerment, proactive approach towards policy assessment, etc), but the basic precept of employee involvement is the conscious effort of the management to design a workplace that allows employees to actively participate in the manner by which the company moves towards its direction. The concept of employee involvement and participation is an important aspect in successful management of a company. Gennard and Judge (2005) wrote, â€Å"There is this important assumption behind employee involvement theory namely, the employees are an untapped resource with knowledge and experience which can be used by employers if they provide opportunities and structures for worker involvement (Gennard and Judge, 2005, p. 182).† But the main problem today is this: despite the fact that many worker’s rights advocates and business analysts points to the significance of employee involvement in a company, it seems that the concept of employee involvement remains to be a myth; that present organization and structure still renders employee involvement and participation as something that has no bearing at all. Thesis – With the growing surge in the development of professional service consultancy firms, people are also wondering about the exact role and impact that human analyst and employees make during the key stages of analysis. In the age of smart computers and complex software that aids people to think and opt for the best possible option and assists in company management, the question now is (externally) how significant really is the role of the human analysts in the designing of the options for decision making for the company’s client, and (internally), how significant is employee participation in the direction and growth of the company like Analysys Mason Ltd. As a company, Analysys Mason Ltd greatly depends on the skill of its employees so that it can deliver solutions that pushes away existing or prospective problems that a company might face. This act is a clear example of the role of human intervention and role in problem solving. But is this particular solution, the employing of the human role and intervention – is the same formula at work when Analysys Mason Ltd is faced with the task of solving its own internal problems, or does the company exercise a policy that greatly marginalizes the role and participation of the employee in how internal corporate concerns are being addressed in the company? T o be able to ascertain the role and participation of employees in the external and internal efforts of the company and to know whether the company is either suffocating the avenues wherein employee involvement would thrive or ignoring the possible contribution of employee involvement towards company growth, it is important to make an in-depth study of the company as well as review news and other materials that may contain information that can prove the real situation of employee involvement inside Analysys Mason Ltd. To be able to further understand the concept of employee involvement and participation and connect it with the current situation present in the selected company, it is important to also review the available literature that tackles the issue of employment involvement, like the work of Bratton and Gold (2001), who wrote about how â€Å"the aim of employee involvement is to promote workers’ interest in the success of the organization (Bratton and Gold, 200, p. 300).† Conclusion – The analysis of the level of employment involvement using a target company is an ideal approach to creating a company based-assessment from which future studies can be referenced from.   Through studies like this, other important information like the pooling of the needed resources to allow the success of employment involvement strategies can be identified. Bibliography Bratton, John and Jeffrey Gold. (February 2001). Human Resource Management: Theory and Practice. Lawrence Erlbaum Associates, Inc. Byron, James S. and Vitalo, Raphael L. (April 2004). Using Working With Others Training Sessions to Drive Employee Involvement [Internet], Vital Enterprises.Available from: http://www.vitalentusa.com/learn/drive_ei.php [Accessed 4 June 2008]. EmploymentInvolvement.com (2005). [Internet]. http://www.employeeinvolvement.com/ [Accessed 4 June 2008]. Employment Involvement Advisor. (April 23, 2008). Engaging Employees [Internet]. Available from: http://employeeinvolvementadvisor.blogspot.com/ [Accessed 4 June 2008]. Employee Involvement Association (2006). The Employee Involvement Association [Internet]. Available from http://www.eianet.org/ [Accessed 4 June 2008]. Gennard, John and Judge, Graham. (2005). Employee Relations. Chartered Institute of Personnel and Development. CIPD Publishing. Gifford J, Neathey F, Loukas G. (December 2005). Employee Involvement Information, Consultation and Discretion [Internet]. Report 427, Institute for Employment Studies. Available from http://www.employment-studies.co.uk/pubs/summary.php?id=427 [Accessed 4 June 2008]. Gupta, Jatinder N. D.   and Sharma. (2004). Intelligent Enterprises of the 21st Century. Idea Group Incorporated. Insightlink Communications (April 2005). Employers and Employees Making the Marriage Work: The Importance of Employee Commitment [Internet] Available from: http://www.insightlink.com/employee_commitment.html [Accessed 4 June 2008]. The Official Website of Analysys Mason Ltd. Available from: http://www.analysysmason.com/ [Accessed 4 June 2008].

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

hjty Essay

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Mining Group Gold Essay

Introduction Thomas Kayser, author of Mining Gold: How to Cash in on the Collaborative Brain Power of a Team for Innovation and Results, stated in his book â€Å"If you can’t or won’t take the time to do the simple preparatory work, you haven’t earned the right to convene a group session.† Kayser developed a way for teams to collectively combine all efforts in a meeting. He named this method Mining Group Gold. Five Basic Steps According to FUNDAMENTALS, Kayser has set five basic steps for Mining Group Gold. These steps are: Determining the purpose of the session. Determining the desired outcomes of the session. Determining who will be the facilitator, scribe, and time keeper of the meeting. According to Trenton Hightower, there should also be a primary and secondary facilitator. The Primary Facilitator focuses on the group dynamics, controls the flow of the meetings, and when distractions occur the primary facilitator is in charge of intervening. The Secondary Facilitator is everyone in the group because they are responsible for creating a productive group session. The Timekeeper monitors how long each task takes to accomplish. The Scribe keeps track of what is being said on flip charts that can be hung on the wall for future reference. Determining the agenda. Allocating a time for each agenda item. Dealing with Emotion Kayser mentions in his book that there is a process to be taken when dealing with emotions called â€Å"Feelings-Facts-Solutions.† FUNDAMENTALS gives examples of how to properly deal with each of these steps, and they are: Feelings: Accepting, acknowledging, and processing feelings in a way that the team can move on to facts. One way that is suggested is to have every member in the group write down how they feel. Each group member will then present it to the group and they will work together to solve the problem. Facts: Objectively generate and develop facts that can be used to identify and  analyze problems. Solutions: Generate potential solutions, and make decisions as a group on a way of implementing and evaluating the solutions. Improving Teamwork I believe that Mining Group Gold is a great way to work on building team work within a team because it allows for everyone in the group to voice their opinions and feelings, and not just one person controls the whole meeting. It also allows for great communication for these same reasons. Everyone is able to share how they are feeling with the group, and everyone is expected to participate in creating solutions to any problems that might arise. Citations Effective Meetings: Part 1- The Fundamentals. Facilitating a Meeting. (p. 30-31) Received August 16, 2014 from http://library.state.or.us/services/training/DAS_Training_Materials/Files/EffectiveMeetingsPart1TheFundamentals.pdf Hightower, Trenton. Mining Group Gold: A Cooperative Approach to Meeting Effectiveness.. Received August 16, 2014 from http://fieldtrip101.com/pdfs/Mining%20Group%20Gold.pdf Kayser, Thomas. (2011). Mining Group Gold, Third Edition: How to Cash in on the Collaborative Brain Power of a Team for Innovation and Results. McGraw Hill Professional.

Rehabilitaitng Prisons essays

Rehabilitaitng Prisons essays Rehabilitating Prisons To help the prisoners in american prisons the government should establish a more rehabilitating punishments as to giving loneger harsher time. Now some people say if they did the crime they should pay the time and then some. But, wait they are not thinking about the prisoners. How are they supposed to learn a lesson if all they care about is geting out and geting back at the peolpe who put them in a hellhole they have to call home. Recent studies have shown a tremendous increase of crime and violence both inside and outside of prisons. All prisons have some sort of rehab facilities with trained profesionals running them, just not all prisoners are requied to go most volunter to go. This leads to very few people getting rehabilitated. So the first thing the government needs to do is make it manditory that every prisoner go to the rehab center. Here they should learn at least these two key things one is self control, the other is how to be a citizen again. Self control is a nesesity in life if somone doesn't have it they are no longer capibal of livine in todays society. The prisoners need to learn to gear all of that negative hatred and atitude towards something constructive thus helping with getting a job. After they get out they will need to find there own jobs they won't have one set up for them anymore. So if they have a hostile atitiude they may go off fot no apparent reason and kill or seriously hurt someone. With getting a job and helping them get back on there feet the government could for one reduse crime rate, two reduse prison population, and three lower the unemployment rate. ...

A Man without words essays

A Man without words essays After reading A Man Without Words I realized that being able to speak and communicate through language is a valuable ability, but without it one can still develop and function. Before this book, I only knew of deaf children, and of adults who werent born deaf or could get treatment and implants. In psychology classes I learned that the brain did most of its development in the childhood stages and that language was almost impossible to acquire later in life, as well as the nature and nurture of a persons environment guiding their development. Ildefonso was deprived of language but was still able to communicate with others in his position. His deaf friends and he showed language isnt needed to develop qualities like compassion, a sense of right and wrong, and creativity. Even though they were poor and considered dumb, they still strived to succeed and better themselves. Ildefonso showed an incredible understanding of people and the world without any languages as well as learning sign language. Ildefonso was able to communicate with his friends, but without language he wouldnt have been able to educate himself nor share his story with the rest of the world. For Ildefonso, language was a double-edged sword; it showed him that he missed many opportunities, but it also allowed him to be himself and express himself. I think the garden that Ildefonso made with the sundial was the ultimate testament to languages power, because it allowed a man who watched from the sidelines all his life to stand up and express himself to everyone. ...

Comparing one of the three Illinois State Budget Crisis topics Essay

Comparing one of the three Illinois State Budget Crisis topics (pensions, state borrowing and infrastructure) with the same issue in other jurisdictions (US or non-US) - Essay Example The Governor’s proposal to reduce the states spending could lessen the impacts of the financial mess. However, the move would in the future raise cost of living adjustments for workers, rose retirement age and reduced pensions for higher salaried citizens. Budget documents had previously in 2011 projected 1100 layoffs in a proposal to reduce state spending and, consequently, close particular state offices (Yaccino, 2012). The move to cut pension benefits implied a violation of the constitution that formed the umbrella of workers protecting them against the grim consequences of such changes. The article critically analyzes the Illinois State Budget Crisis as published as published by the New York Times editors. The paper compares the crisis to Canadian jurisdictions and applies the methods Canadian state previously utilized to contain a predicament of a similar nature. The essay will offer an integrated approach t the topic of study. The state’s financial crisis made the workers become uncertain about their retirements while at the same time straining the state’s budget and sinking credit ratings. Political leaders agreed to solve the financial shortfalls by cutting the pension benefits. The union and state workers celebrated the court ruling (Davey, 2015). However, critics viewed the ruling as capable of escalating the state’s financial challenges. The State Representative Elaine Nekritz, a Democrat, defined the extent of the challenge as more difficult and painful. The Democrat officials previously held numerous debates with the unions for several years while discussing a way forward to solve the state’s issue. The unions, however, opposed the proposals to cut the pension benefits. The officials, surprisingly, argued that in the essence of the state’s economic situation, they would pass into law the bill that proposes a cut in the pension benefits. The reporter notes that the state experienced a pension finance deficit

The Grapes of Wrath Essay Example | Topics and Well Written Essays - 1250 words

The Grapes of Wrath - Essay Example This paper will examine whether or not the themes of John Steinbeck in his novels -- particularly in relation to poverty - are still relevant in today's times and whether the message that he wished to impart is universal and timeless. John Steinbeck was born on February 27, 1902. He pursued studies at the Stanford University but dropped out of university in a bid to jumpstart his writing career. He gained acclaim by writing about the common people toiling amidst the Great Depression, describing desperation and poverty with vivid and colorful images that touched the hearts of many. In The Grapes of Wrath, Steinbeck chronicled the travels of the Joad family from the Oklahoma Dust Bowl to California, which the family believed to be a land holding much promise and fortune for them. Together with a thousand others making the mass exodus, they brave the dusty highways carrying only their dreams and fuelled only by their faith. During their trip, they simulate society and social norms. Leaders emerge, "rules" are formed, bonds are forged, and human behavior is exposed. But even at the start of the novel, Steinbeck already established the theme of desperation of the American farmer, and how they are left out in the cold by society. Says Seelye (2003): Steinbeck uses Tom Jo... But even at the start of the novel, Steinbeck already established the theme of desperation of the American farmer, and how they are left out in the cold by society. Says Seelye (2003): Steinbeck uses Tom Joad's return from prison as a device emphasizing the alienation through dispossession of a great number of American farmers. The deserted, ramshackle Joad house is a mute witness to the impersonal, callous nature of American capitalism, which places profits over the well-being of hard-working tillers of the soil. At first identified with his family, Tom's progress thenceforth is deeper and deeper into the communal American soul, the larger family with which he becomes identified as his own disintegrates. It is of course, not unusual for writers to use literature as a forum for economic analysis. Of course, much drama is injected and there are plot twists and turns that would differentiate it from a purely economic piece. However, it cannot be denied that throughout history, literature has always been used to make a commentary on a prevailing economic situation. A good example of this may well be Gabriel Garcia Marquez' "One Hundred Years of Solitude", where the climax of the story was the savage killing of plantation workers who participated in a strike to protest oppressive working conditions. According to Watts and Smith (1989): It has long been noted that although literature and drama, like language, function as institutions in some ways separate from economic forces and conditions, they do play an important role in shaping public opinion and standards on many economic issues. In turn, economic thought and circumstances help shape and direct literature, drama and language. It is surprising then that few