Cost Management and Activity-Based Costing Essay

Cost Management and Activity-Based Costing - Essay Example This case is built upon the cutting most of the things and leaving only those which are absolutely necessary for the company like firing of both secretaries, the firing of one secretary, one social worker for Community Mental Health Services and one Social Worker for Outpatient mental health treatment, cutting in half the purchased services of security and consultation and the replacement of an assistant on lower pay rate. Reducing budgets are a very difficult job for the administration. Whosever share gets cut, that person becomes unhappy which may lead to future disagreements or problems. For this reason the management has to sort out the budget cuts from appropriate angles and has to deal with the problems straight on. The budgets cuts that can be reduced in this budget are prioritized below one by one. As mentioned before, budgets must be properly handled when there is a need to reduce them or great problems can occur. The first step to reduce the budget is to review the program and management achievements and fiscal performance over the year. This includes reviewing the objectives achieved, comparing budget to actual figures, and looking at the number of people served in each program. Based on this review, new goals and objectives should be discussed and agreed upon in a preliminary way. These goals must be realistic in nature sticking to the fact that the budget will be reduced and the targets would be harder to achieve. To reduce expenses, it is helpful to determine what each program would cost at different service levels. A fixed percent cut across all expense lines is often not the most effective way to reduce expenses. For instance, do not assume that benefits and costs move together, with each additional dollar spent resulting in an additional dollar of results. The costs to reduce must be properly analyzed first and then the reduction must be implemented. The estimate of the costs required in achieving the objectives,

Disagreements about the ideals of management will always exist. But Essay

Disagreements about the ideals of management will always exist. But the realities of management can be established on the basis of evidence, rather than ideas about what they ought to be - Essay Example Management facilitates the production of desired and useful outcomes in the system of organization. However, management faces many disagreements about its ideals which always exist. However, management realities can be established on basis of evidence, instead of what they ought to be. Managers are the business drivers of an organisations goals and objectives, so as to realise its realities. Therefore, management has many challenges that result into conflicts. Fortunately, if these conflicts can be solved on the basis of evidence, they can be turned into great opportunities for the business, rather than ideas of what they would have been (Pruitt, 1983). Hence, a skilled manager will always seek to turn challenges into opportunities by basing his decisions and actions on evidence. This essay looks into the disagreements that exist in business, how management realities can be established on the basis of evidence rather than ideas about what they ought to be. Some of the issues raised in the statement are what the disagreements and their causes, what are the management realities and what evidence are required. In the past, management was looked at from the functional perspective, which is, regularly measuring a quantity and undertaking necessary adjustments of the initial plans in order to attain the desired goals, even without planning. One of the greatest contributor of modern management concepts, Henri Fayol (1841-1925, pg, 23) however considers management functions as planning, forecasting, coordinating, commanding, and organizing the activities of a business. However, Mary Follet (1869-1933) describes management as the philosophy of having things done by other people (Gomez-Mejia, 2008, pg 19). The difficulties of defining management, changing nature in its definitions, and difficulties of connecting managerial practices with the class or cadre of management shows how critical and difficult management task involve, since they finally dictate the well being

English Composition Essay Example for Free

English Composition Essay In the aspect of writing English composition, several rules and guidelines must be followed for the aspect of clarity, clearness, and understandability. This grammar rules are established to follow a clear and concise presentation of the ideas and concepts being communicated in each composition. Included in these guidelines and rules is the use of examples and how they are used to promote the main argument in each composition. In the use of examples in the English composition, several approaches are established to guide the use of this strategy for the clearness in the composition. First, is using example in a word or phrase employing short approaches towards the presentation. The second is through sentence-length examples, which are more specific as they employ the idea along with the specific example explaining the said concept. Third is through the use of extended examples, which are commonly to be an entire paragraph for more detailed explanation and presentation. For better composition, most writer use different styles and conjoined different approaches in a single essay for more detailed explanation of the main topic. For example, in the composition of John Head entitled â€Å"The Brutal Business of Boxing†, the author was able to clearly and specifically presents his topic and ideas through the use of both single word or phrase example and sentence-length examples. In most paragraphs, the author mentioned specific words to support his topic and in the others, he used the sentence-length examples, which includes the idea and the specific argument explaining the concept. Through this approach, the author has able to present clearly his main argument and reasons about his opinions towards the brutal nature of boxing explaining why the said act should be condone not as a sport but as an uncivilized fight in the society.

Leonardo Da Vinci :: Visual Arts Paintings Art

Leonardo Da Vinci Leonardo Da Vinci is a world renowned Italian painter, sculptor, architect, musician, engineer, and scientist. His curiosity for the things around him and the research was the fundamental point of his artistic and scientific accomplishments. His creations in painting influenced Italian art centuries after his death and his scientific studies (anatomy, optics and hydraulics) have helped made many developments of modern science. His famous paintings for example the Mona Lisa and the Last Supper are known world wide. People crave to own his paintings, or even just to have a look at them; Leonardo had influenced everyone up to this present day. Even Bill Gates used $30 million US for Leonardo’s painting ‘Codex Leicester’! Who is this remarkable man? And what did he do that taught the world to look at art and science in a new perspective? Leonardo told us that he was born on April 15th 1952 in the city of Vinci in Italy and was the son of a notary and a peasant girl. His parents had a lot of kids, but not with each other and having him ending up with 17 half sisters and brothers. He said that living in Vinci was the place where he developed his creativity and interest in nature. He was also exposed to the ancient Vinci painting tradition at that time. In 1466, he moved to Florence where he was apprenticed in the famous workshop of ‘Andrea Del Verrochio’. While working there, he painted an angel in Verrochio’s ‘Baptist of Christ’. His painting was so much better than his master that Verrochio never painted again. In 1482, Leonardo wrote a letter to the Duke of Milan telling him that he could build portable bridges that would enable dry routes for people to travel. At this time, he carried notebooks and started to keep all his ideas, opinions on everything including domestic, personal, scientific and philosophical along with explanatory sketches. These notebooks were full of advice for science and art not only for the people in the Renaissance but also useful painters now. The Duke gave lots of jobs to him that included designing weapons, buildings and machinery. He produced lots of ideas for nature, flying machines, geometry and mechanical things. His eager to start new things made it hard for him to complete the things that he had started making him only completing 6 of 17 works that he had done. He started to find himself interested in painting, architecture, the elements of mechanics and human anatomy from 1490 to 1495. He spent this time studying science or locking himself up in his room

Descriptive Essay. My Favorite Place for Relaxing

AMERICAN REVOLUTION The beginning at the Atlantic coast of Northern America was necessary to English possession in 1607. v When first of colonies – Virginia has been based. Its founders were merchants from the London trading company. On the courts the company transported in a colony of poor men, sold itself is temporary in debt servitude and worked in a colony under supervision of inspectors of the company. For ocean from England the puritans oppressed by government Stewart directed, the poor men who are looked for in New World of improvement of the   fate.In colonies they got in servitude to merchants and the large land owners who have received the letters from king on the grounds in America. One step at a time at the Atlantic coast from the grounds grasped at Indians 13 colonies were formed. In the south – in South Carolina and Georgia the slaveholding facilities has developed. On plantations cultivated tobacco, a sugar cane, indigo. Characteristic feature grower fa cilities was injurious use of the grounds quickly lost the fertility then plantations were transferred on other seats.This feature of a slaveholding facilities and pursuit of a profit pushed planters to continuous expansion of territory of colonies. Import of Negros – slaves in a colony has begun quickly increased. In the middle Atlantic colonies – Pennsylvania, New York and New Jersey – wheat was cultivated. The part of the ground belonged to large proprietors – to the aristocrats leased it to small farmers, paid for it the rent. Here was also independent farmers much. In seaside cities crafts, shipbuilding developed.In the North – in New England covered colonies New-   Hampshire Massachusetts, Connecticut and Rhode Island, handicraftsmen and manufactories was even more. The Major part of the population was engaged in fishing and navigation. England and its possession used a monopoly of commerce with colonies. Turns of this commerce quickly incr eased. From colonies the furs, tobacco were taken out to England, indigo, a fish, a wood and iron. Manufacture of iron was officially forbidden by the English government, but colonies did not reckon with these interdictions.To West Indies were taken out bread, a fish and other goods. Despite of distinction in social attitudes between separate colonies, their general characteristic feature there was a fast progress of initial capitalist accumulation and the bourgeois attitudes interwined with slaveholding in the south. Progress of colonies at all was not peace idyll. In a basis of territorial expansion of colonies in the West capture of the American Indian grounds, destruction and replacement of Indians in the remote areas laid. Wars with Indians differed cruelty and barbarity.Colonists seats exterminated all American Indian population, tortured and burnt captives. Merchants for nothing exchanged at Indians dear beaver skins and other furs, accustomed to drinking vodka and set Americ an Indian tribes against each other. In the favourable way of initial accumulation served slave trading. Merchants of New England conducted so-called † triangular commerce † – bought treacle in West Indies, processed it in rum and for rum, cheap fabrics and knickknacks exchanged slaves – Negros at slave-traders, engaged the armed robbery and capture of Negros at coast of Africa.Usually not less than thirds of Negros perished from illnesses during transportation through ocean, and the others were exposed to brutal operation on plantations. Sharp social contradictions developed and among the white population of colonies. The major part of white immigrants many years was in debt slavery at merchants and large agrarian proprietors, the agrarian aristocracy aspired to spread in colonies feudal attitudes, inalienability and transfer to an indivisible condition of manors by right of succession to the senior son, nobiliary titles and privileges.Large land owners ra ised the rent from the tenant, rigidly maintained small farmers, is frequent raising on revolts. In seaside cities there were many the hired working and poor handicraftsmen tested greater deprivations. City poor and tenants aspired to leave on the West and to become independent farmers. Chains of the armed immigrants – â€Å"squatters† – with families and house belongings moved west, based settlements and grasped the grounds of Indians. Management of colonies was in hands of English authorities.King appointed governors of the majority of colonies, and in three of them, private persons considered by possession, – in Pennsylvania, Delaware, and Maryland– king only approved the governors appointed by owners. At governors there was advice appointed by them and the lower chambers which members were selected rich proprietors on the basis of a high property qualification. In English parliament of a colony had no representation. The English government cons idered itself in right to publish the laws, concerning colonies, without their agreement.An arbitrariness of governors and English agrarian aristocracy caused numerous revolts of farmers and the handicraftsmen required the political rights, expansions of self-management of colonies and restrictions of authority of governors. Economic growth of colonies wakened at the population aspiration to independence. Between colonies mutual economic relations one step at a time amplified. The generality of territory, economic life and language at remoteness from England assisted folding.Conditions of a life in colonies, despite of distinctions between the North and the South and on class contradictions, generated known features of a mental constitution at the population. Formation of the North American bourgeois nation was accelerated as a result of an aggravation of contradictions between colonies and England, led liberation war. In the 60s of the XVIII century colonial oppression of England i ncreased. Seven Years' War 1756 – 1763 GG exhausted its financial resources. Britain's public debt grew from 53 thousand to 140 thousand pounds.The king and the ministers wanted to improve their financial position through the colonies. The capture of Canada by England, Florida and the land west of Allegan facilitated the holding of new coercive measures in the 13 colonies. In 1765 the British Parliament imposed a colony of so-called stamp duty on each trade transaction documents, newspapers, and ads. Resistance of the population forced the British government to abolish stamp duty, but the policy taxing the colonies without their consent continued.Dissatisfaction with stamp duty has given strong impetus to the broad democratic movement against the British colonialists in New York and New England. In many towns and villages there were rallies, people smashed home a new tax collector. Began a boycott of British goods. In the years in colony 17773-1774 revolutionary situation. Th e masses of the people no longer willing to endure the situation. Conflicts with the British colonialists sharpened. For communication between the individual colonies were established correspondent committees.In Virginia, the leaders of this committee were supporters of the revolutionary actions of Thomas Jefferson and Patrick Henry, Massachusetts – Samuel Adams. The movement for the boycott of British goods was expanding. The British government cut duties on tea imported to the colonies of the East India Company, in the hope that increased sales of tea and the colonies reconciled to the payment of at least a little of the tea duty. But this led only to new countermeasures.At the end of 1773 there was an event known as the Boston Tea Party: the inhabitants of Boston, disguised as Indians, entered the ship with a cargo of tea waiting in the harbor, and threw him into the sea. In response, the British authorities have moved to new repressions and decided to July 1774 to close t he Boston port, the city had entered a state of siege. The king has deprived the inhabitants of New England, the right to engage in fishing in Newfoundland. Local government in Massachusetts was abolished. All these measures meant that the British colonialists have not been able to maintain its power over the colonies previous methods.The armed struggle began in the spring of 1775 April 19. In May, 1775 in Philadelphia, opened the Second Continental Congress. The participants were representatives of the planters and the big bourgeoisie. But under the influence of the revolutionary upsurge of the people most inclined Congress to break with England. Congress recognized his army, arose early in the war of guerrilla groups, appointed commander of a wealthy Virginia planter George Washington (1732-17. Washington participated in hostilities against the French and Indians, and gained a reputation as capable military leader.July 4, 1776 Congress adopted the Declaration of Independence. The declaration announced that the colonial oppression against â€Å"inalienable rights† to liberty, life and the pursuit of happiness, and that the rebellious colonies, united in the United States of America are â€Å"free and independent states. â€Å"The main author was Thomas Dzhefferson. Congress it has made up his draft Declaration of Independence, after making any editorial changes specifically chosen for this commission. Item, who condemned slavery was excluded. The proclamation of the Declaration raised he authority of Congress to the people and the bourgeoisie, and enabled planters to retain the leadership in North America during the Revolution. Congress sought to bring to an alliance with the rebellious colonies, France and Spain, and sent for this purpose in Europe, Benjamin Franklin. The government of Louis XVI and the Spanish court willing to take advantage of falling away from the American colonies of England, to bring England to settle old scores and bring back some lost possessions in America. Entry into the war of France and Spain dramatically worsened the situation in England at sea. 782 the British government decided to stop fighting and start peace talks. United States joined with Britain in a preliminary conspiracy to restrict colonial ambitions of its allies – France and Spain. These states would again extend their possessions in America, not in the interests of neither the U. S. nor Britain. September 3, 1783 in Versailles, signed peace treaties. United States recognized the independent state. Each of the 13 states had its own trade laws and regulations. There was no single monetary system and paid a lot of different currency.The bourgeoisie tried to overcome these obstacles to the development of the national market. In May 1787, in Philadelphia, opened the Constitutional Convention convened to revise the â€Å"Articles of Confederation† in 1781 and develop a new Constitution. The social composition of the members of the Convention clearly testified, whose interests are served his activities. Of the 55 members turned 20 planters, 23 – bankers, merchants and manufacturers, 10 lawyers. Two seats occupied by a physician and teacher, but there was no farmer, artisan or a worker.Meetings of the Convention took place in strict secrecy, disclosure of the debate is strictly forbidden. In September, the Convent finished his work. The Constitution created a Federal 1787 or the federal government, although the states retain broad autonomy and their individual constitutions. Legislative power is transmitted to the Congress, consisting of the House of Representatives and the Senate. The executive power constitution passed on to the president, elected by the two degree of choice, and gives him enormous powers. The President appoints ministers (secretaries) who are responsible only to him, and is the chief of the rmed forces. If the law does not receive the approval of two thirds of all members of Congr ess, the President may impose on him veto. The Constitution establishes the Supreme Court of irremovable and for life appointed judges. The Supreme Court can overturn laws if found unconstitutional, and is one of the most reactionary institutions in the U. S. , which provide solutions aimed against the interests of workpeople In comparison with the feudal monarchy bourgeois constitution in 1787 was progressive, but it was Not democratic. In the States rose a broad movement for the democratization of the constitution.With great difficulty the planters and the bourgeoisie have to ratify the Constitution by a majority of states with the condition of amending it, but in some states, the fight against its ratification lasted until 1790s. In 1789 he was elected to Congress. Became the first U. S. president George Washington. Congress was forced in 1791 to include in the constitution of 10 amendments, proclaimed freedom of speech, press, right of assembly and petition, the inviolability of their persons, houses, the introduction of trial by jury in criminal cases to the civilian population.Despite the reservations and omissions made in 1791, 10 amendments to the Constitution were very progressive and marked an important achievement of the American people. In U. S. history the amendments entered under the name â€Å"Bill of Rights. â€Å"†The Bill of Rights† did not change the essence of bourgeois slavery and the Constitution, but he made it difficult to arbitrary repression against the people and facilitate the struggle of workers for their rights.

Ageing problem in China

The second half of the 20 century, human beings has experienced the most rapid population ageing population process, especially in developed countries. Meanwhile, China followed the step to get in an ageing society with weak economic strength and an Imperfect system which have significant Impact In economy and society. In addition, the current old-age security, health care Institutions and traditional management system have not kept pace with the development of old age boom, so that China's government should take a series of measures to encourage people to prepare for old age.The United Nations believe that if the old people in a country over the age of 60 are more than 10 percent or over arrears old of population for more than percent of the total number, then it is already belongs to an ageing population country. This problem is generated by population age structure, while the change depends on three factors: births, deaths and migration. The most Important element determining the ageing population Is the decline of fertility rate. [l] So far, In our country there are 144 million of classified old people, making 1 1 percent population in total, and Increasing at percent average annual rate.It Is predicted that by 2020 China's elderly population will reach million, accounting for 17. Percent in total, and after 2050, the data will jump to percent, getting into severe ageing stage. The ageing levels rise from Percent to percent in Just less than arrears, while Britain, France, the united States and other western industrialized countries of will take roughly arrears. [2] As a developing country with a large population, this rate is indeed staggering. Impact Ageing population Is the product related to national economy, politics, culture and any other fields.It concerns the people's livelihood and national sustainable development strategies of major social Issue. In this paper I will discuss two mall Impacts related In economy and the whole society. With the growt h In the number of people living longer, it brings financial difficulties, especially in China, the number of old people is large and the number increases dramatically which means the government needs to increase the financial expenditure in retirement pay, pensions, health care, health insurance and elderly welfare.Moreover, there is not a perfect social security system in our country. The labor market is also affect by an ageing population. To be specific, it causes a decline in the proportion of working-age population and the ageing labor force, leading to a reduction in supply of workforce and labor productivity. In this case, China will find it hard to change the situation In cheap labors focus and get some competitive edge in the International market. The consumption structure and Industrial structure might be changed.We cannot Ignore the fact that old people are a kind of special consumer group In living goods, housing, tourism and medical care. With the number of old people going up, those consumer rodents gain their position in the market which is the reason to make the medical industry in a large extent. The elderly are the major consumer of health care group and main beneficiaries in medical insurance system. On the one hand, old people belong to the group of easily attacked by diseases because body tissues and organs are heading into a higher speed aging process, and the resistance is too weak to resist the attack of disease.The relevant research indicates that percent of critical illness shared by the people who are over arrears old is 5. 6 times more than the total in the whole country. On the other hand, there are varieties of demands in health service and the medical expenditure is become more and more expensive, so that numerous families can not afford it. The burden of family will be heavier than before. A family with old people is required long-term care services, rehabilitation care and spiritual consolation and so on.Nowadays in China, the structure of family affected by One Child Policy, one person required to support the four elderly and one child. How stressful they are. Strategies Facing the severe situation of an ageing population, it is a challenge for the Chinese overspent. In order to promote sustainable development and harmonious society, the three below strategies can be done by government to encourage people to have a happy life in their old age. To improve the old-age medical security system and continue to be improved.It can offer a effective and a whole set of services from hospital to daily health care, as well as medical insurance, pension insurance and elderly welfare for the old people. In addition, it stimulates the economic boom of relevant industry, such as home-care agencies. Paying greater attention to the elderly community service system and strengthening community- based social welfare and the basic community service function. The overwhelming majority of old people are empty nesters, which m ean they like the birds living in the empty nest and no one take care of them.Considering this situation, government should invest more on building elderly community service system, like increase the sport equipment, medical services, elderly community activities and projects. To make people more aware of elderly health care by promoting or advertising. In this way people will gradually notice and improve the ability to remain independence. It can also help the elderly to be self-reliance, self-care and self-help capabilities which will benefit for their physical and mental health.On the other words, it can cultivate a healthy aging environment to reduce aging, so that many organs and functions could be extended as much as possible. In conclusion, much needs to be done to deal with the ageing population, and it not only depends on a robust system of government but also the effort of the public. As the saying goes, Rome was not built in a day. We need to develop step by step and lear n from experiences other countries to help us to promote strategy of sustainable development.

Chinese Cinerella Essay Essays - Chinese Cinderella, Adeline Yen Mah

Chinese Cinerella Essay Essays - Chinese Cinderella, Adeline Yen Mah Adeline is much stronger and wiser person at the end of this book. To what extent do you agree? Introduction: Adeline Yen Mah is a young girl in the autobiography Chinese Cinderella where she tells her life story and her struggles she goes through. In the novel she explains how she got through hard situations and how she managed to become a stronger and wiser person. It all started when she was blamed for the death of her mother resulting in total rejection by her siblings, father and stepmother. At the end of the novel, she shows that she had become a stronger and wiser person through the cold experiences and that through the help of her school friends and her family she was able to apply for University. Body Paragraph 1: When finding out that she was going to university she knew she had grown into a stronger and wiser person. For Adeline going to University only showed her how much wiser she had gotten. Her father was shown this when she won the playwriting competition. He offered her a trip to medical school in England. She was wiser, and being wiser gave her positivity for a positive future. She didnt know that she had become wiser until she had written the winning story. It had only showed her that she had grown in knowledge and strength and from all the years of listening. After winning the competition it showed Adelines father that not only had she gotten stronger but had gotten wiser as a woman. His years of discipline payed off and from all the wisdom he was showed from her he wanted her to be a doctor which acquired a lot of attention and knowledge which Adeline had. So going to University from being offered showed her that she had only become wiser over the years of her str uggling. She had gained knowledge and wisdom and had become a wise woman. Body Paragraph 2: After PLTs death Adeline had definitely become a stronger person. She had built up her self-esteem as a young girl after PLTs incident. She had only become stronger to make PLT proud. This made her determined and confident. When PLT had died, Adeline had built up her confidence because she had made a promise to her duckling. She knew that the only way she could fulfil it she would have to be strong and move on. Third brother also noticed that she was trying to become stronger because of the way she acted towards his death. He knew she would make it because she had a hope. Her promise to PLT was that whatever happens, we must never let them win. (pg.98) This promise meant that she would fight back no matter what happened. Third Brother noticed she had become stronger because he decided to go to the funeral with her and started then on supporting her. Therefore, PLTs death gave her a self-esteem boost and a strength boost. She had ended up building these qualities so that she could fulfil the promise that she could never break. Body Paragraph 3: When Adeline won the playwriting competition, she knew that she had gotten wiser because of the academic excellence. The confidence boost from her friends and loving close ones they had lifted her back up and given her confidence in knowing she had gotten wiser. Her wisdom showed when she won the playwriting competition. When her father had appreciated her for her excellence she had confidence in knowing she had gotten wiser. Her father showed her that in offering for her to go to England to study for a doctors certificate. Her knowledge from keeping to herself and listening had ended up wither her being ready for the future. Her confidence boosted when her father had offered for her to go to England Going there only told her that she had gotten wiser. Her father had shown that to her. Therefore, when she won the playwriting competition, her confidence advanced forward and only confirmed to her that she had gotten stronger and wiser. Conclusion: Throughout her difficult life, Adeline learnt to face different situation that changed her life for the better. In the novel, she shows through