Touro University International Essays (336 words) -

Touro University International James L. White ACC 501 Module 5, Session Long Project Dr. Paul R. Watkins INTRODUCTION The purpose of this report is to use my organization to identify a product or service in my organization that could use Activity Based Costing. I will then identify at least two activities for Activity Based Costing and the appropriate cost drivers for those activities. I will estimate the application rates for each cost driver. By discussing this topic I hope to provide the reader with some insight on the name and nature of my organization, the activity and time period I used, the inputs I used, my results and any implications from my results. I will conclude this report with a brief summary of the entire analysis, highlighting some of the most significant parts that the report contains. THE ORGANIZATION As I have mentioned in the past modules my job involves training, medical billing, cost center management, medical terminology, military medical readiness, aero medical evacuation, medical health records, patient eligibility, Health Insurance Portability Accountability Act (HIPAA), safety, customer service, Medical Expense and Performance Reporting System (MEPRS), equipment and supplies. Using the fiscal year 2005 resource report for Sheppard Air Force Base Medical Center I will be using supplies and equipment as my service. The medical center deals with massive amounts of supplies and equipment ranging from staplers to x-ray machines. The two activities for this service will be materials purchasing and material handling. The appropriate cost driver for materials purchased is the number of purchased orders and the appropriate cost driver for materials handled is the number of materials demanded. |Activity |Cost driver | |Materials |the number of purchased| |purchasing |orders | |Materials |the number of materials| |handled |demanded | CONCLUSION Using Activity Based Counseling in the medical center is important because it shows actual cost, facilitates better decision making with scarce resources, and shows the cost consequences of resource management decisions. If a company wants to reduce cost they must know more about current cost. Activity Based Costing will provide you with valuable insight into cost and performance within your organization for continuous improvement for present and future endeavors.

Comparative Forms of Adjectives

Comparative Forms of Adjectives Comparative Forms of Adjectives Comparative Forms of Adjectives By Maeve Maddox Adjectives have inflections. That is, adjectives change in spelling according to how they are used in a sentence. Adjectives have three forms: positive, comparative, and superlative. The simplest form of the adjective is its positive form. When two objects or persons are being compared, the comparative form of the adjective is used. When three or more things are being compared, we use the adjectives superlative form. A few adjectives, like good and bad form their comparatives with different words: That is a good book. This is a better book. Which of the three is the best book? He made a bad choice. She made a worse choice. They made the worst choice of all. The comparative forms of most adjectives, however, are formed by adding the suffixes er and est, or by placing the words more and most in front of the positive form. RULES FOR FORMING COMPARATIVES: 1. One syllable words form the comparative by adding -er and -est: brave, braver, bravest small, smaller, smallest dark, darker, darkest. 2. Two-syllable words that end in -y, -le, and -er form the comparative by adding -er and -est: pretty, prettier, prettiest happy, happier, happiest noble, nobler, noblest clever, cleverer, cleverest 3. Words of more than two syllables form the comparative with more and most: beautiful, more beautiful, most beautiful. resonant, more resonant, most resonant 4. Past participles used as adjectives form the comparative with more and most: crooked, broken, damaged, defeated, etc. 5. Predicate adjectives (adjectives used to describe the subject of a sentence) form the comparative with more and most: afraid, mute, certain, alone, silent, etc. Ex. She is afraid. He is more afraid. They are the most afraid of them all. So far, so good, but when it comes to two-syllable words other than the ones covered by Rule 2, the writer must consider custom and ease of pronunciation. Usually, two syllable words that have the accent on the first syllable form the comparative by adding er and est. Ex. common, cruel, pleasant, quiet. BUT tasteless, more tasteless, most tasteless. Some two-syllable words that have the accent on the second syllable form the comparative by adding er and est: polite, profound, BUT: bizarre, more bizarre, most bizarre. The rules given above should prevent abominations like more pretty or beautifuler. When in doubt, look up the preferred inflected forms in the dictionary. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:30 Synonyms for â€Å"Meeting†Precedent vs. Precedence50 Words with Alternative Spellings

Police Entrapment Research Paper Example | Topics and Well Written Essays - 1000 words

Police Entrapment - Research Paper Example So it can be established that any act performed with the motive of damaging the framed jurisdiction can be phrased as Entrapment (Stitt & James, April 1984, pp. 111-112). In an entrapment activity police creates the favorable conditions for the commission of offense. But in this note it is to be mentioned that the offender does not play any such vital role. This act is majorly carried down entirely by the police itself. They are basically a ratification of laws making illegal acts which many people had addressed as â€Å"victimless crimes†. In order to prevent these inexcusable acts various special law enforcement agencies had been established with a view of preventing theses crimes as they did not result into complaints from the victimized. In this connection Dempsey and Forst (2013) said, â€Å"Inducement is the key word; when police encouragement plays upon the weakness of the innocent persons and beguiles them into committing crimes they normally would not attempt, it can be deemed improper because it is entrapment and the evidence is barred under the exclusionary rule†. It has been also said that entrapment is a confirmatory defense and can be easily raised at trial. It is based on certain belief where people should not be persuaded of a defense that is completely initiated by the government. It on the whole arises when the government representatives implant the seed with an intention of crime. This view on the contrary hold another prospective where it has been explained that by simply giving a person an opportunity of committing a crime cannot simply subjected to entrapment (Dempsey, Forst, 2013, pp. 151). Evidences specified that entrapment by police was not a new concept. It laid its root way back during 1959s where unjustified acts were forced to be proved as justified by the police. A case in USA gave rise to a revamped consideration of the defense of entrapment. The country witnessed many cases of entrapment by police then. The crime w as broadening at a remarkable speed. There also it was observed that the victims did not complain. It became mandatory for the law to take action against it. In order to prevent the criminal issues the government itself took initiative and actions. It strengthened the rule regarding entrapment activities. The police force being doubled it had been still impossible to execute the laws regarding entrapment. Special work forces like informers, special employees were deployed by the government for the evacuation of a crime as entrapment but the purpose did not get solved. There had been evidences which specified in some situations it became difficult for a police or official to make arrest for any of the crime just detailed. But in contrast there were cases too which witnessed that the answers regarding the enforcement law determined that in large measure opinions were with respect to the defense of entrapment. It was explained that one who opposed the categorization of crimes would cir cuitously hold up the concept of entrapment by police and thus would authorize its more repeated incantation (Williams, 1959, pp. 405). In addition to all this entrapment had also been referred as a proactive law enforcement strategy. This remark was made as because its dimensions included reactive strategies such as complaints investigation. Police entrapment followed series of under covered operatives

Testing in HR Recruiting Essay Example | Topics and Well Written Essays - 750 words

Testing in HR Recruiting - Essay Example In addition, the poorly carried out interview is detrimental to an organization future. It is in this regards that tests are mandatory during interviews to sieve out unwanted traits in organizations. Inappropriate hiring can be costly errors to rectify and as such, manager should concentrate on convincing hiring processes, which offer, return on investment. In a busy organization stress, tolerance tests are extremely imperative. This prevents the hiring of employees who cannot withstand pressure from both customers and managers. Subsequently, a satisfactory interview process through tests also enables identification of personal style of employees whereby only people with proficient personality traits get the chance (Dessler, 2011). This makes the interviewing process a critical area in human resource management where channeling of all resources is necessary. The future of any business organization depends on the nature of employees. Ambitious, dedicated and focused employees guarantee the success of an organization while lazy and less enthusiastic employees assure a fall in the operations of an organization. Psychometric tests during interview offer an evidence-based insight into behaviors of employees (Palmer & Varner, 2005). Nevertheless, straight, forwards, pertinent information gets concealed to the interviewing managers that are vital in the hiring process. In any event, that a psychometric test is not carried out before hiring managers will have problems coming up with non committed; at times arrogant employees who do not only make the business fail but also demoralize other employees. It is in this regards that clients with impressive results get retained in the hiring process (Hyder & LÃ ¶vblad, 2007). This improves greater self-awareness among management teams and employees. Â  

Domestic Violence, alcohol and substance abuse Thesis

Domestic Violence, alcohol and substance abuse - Thesis Example Excessive use of alcohol in men increases the possibility of wife abuse (Lynetta, 2011). According to researchers, there is a relation between the 2 behaviors and its exact character remains blurred. One research worker states that, â€Å"alcohol and substance abuse are the most prominent element that leads to domestic violence. Many of the theorists found that too much use of alcohol and substance abuse are the main factor in the dynamics of spouse beating (Ncbi.nlm.nih.gov, n.d.). Many statistics records show a relationship between domestic violence, alcohol and substance abuse. According to recent reports of the Journal of American Medical Association (JAMA) assailants in more than 90% of the domestic abuse cases used alcohol or substance abuse on the day of the assault (Buddy, 2011). In addition to this, one more study shows this relation among domestic violence, alcohol and substance abuse; according to this study before assaulting their partners forty-eight to eighty-seven percent of the batterers were under the influence of alcohol, among these rates substance abuse rate is thirteen to twenty percent whereas alcohol rate is sixty to seventy percent (Buddy, 2011). Ncbi.nlm.nih.gov (n.d.).  Chapter 1—Effects of Domestic Violence on Substance Abuse Treatment - Substance Abuse Treatment and Domestic Violence - NCBI Bookshelf. [online] Retrieved from:

Organisation Resource Management Ikea Commerce Essay

Organisation Resource Management Ikea Commerce Essay History is evident from the fact that for the success of any organisation is very vital to have an alignment between the strategic and human resource objectives of the organisation to ensure both short term efficiency which would ultimately lead to long term profitability. A concept by McKinsey stating 7 S which includes super ordinate goals, strategy, structure, systems, staff, skills and style was a spectacular approach towards setting up an organisations performance excellence criteria. Human resource management alignment with mission is simply combining people management with organisational ultimate goal achievement strategy, one way of doing is to grant access to human resources to be a part of planning phase as a company would always prosper if the employees or human resource is given equal importance and utilization as other sectors of decision making. Unlike the traditional strategic planning where human resource department was only considered to be a provider of personnel fa cility like staffing, pay, training where as sectors like research and development, finance, production and marketing were the major players to be carefully considered neglecting human resource significance completely but the concept was out ruled by the modern sense of strategic planning, in which the importance of human resource is realised together with the actualisation of the fact that the company is known by people it keeps, as the business world got into the era of intense competition the need for people training and development increased rapidly and time came when for a successfully run company it has to have properly trained and skilled people and also have a system of provision of more trained employees on regular intervals to continuously fill the gap caused by employment turnover, companies opted for the later concept noticed instant improvement not only in the performance level but also the motivational level of staff showed a rapid incline which realistically the only reason for the overall improved performance. It is evident that where ever people in organisation are involved then its inevitable to neglect the presence of HR elements, Human resource also plays a very vital role in bringing cohesion between the employees of any organisation which when achieved could do wonders in terms of goals achievement and has created history at several times. A retailer which stands by its name IKEA (Ingvar Kampard Elmtaryd Agunnaryd), a home furnishing retailer which was established in 1943, currently IKEA is not only a furniture retailer but a phenomenon, a name which is identified from its unified identity of standardisation no matter what part of the world one steps into its big blue and yellow set of blocks which carries approximately more than 9500 range of home furnishing and relevant products with a restaurant facility as well provided under the same roof. Over the years it has evolved as an identity of its own, a simplified approach towards furniture making with excellent cost cutting strategies, which ultimately has a direct impact on the price offered to customer, price offered by IKEA stands out to be the cheapest in the market which has become so far the best unique selling point this brand can offer, but nothing is worth without a consideration of flat-pack concept back in early days which entirely change the image of furnit ure industry, it was planning ahead which now proves to be a convenience by coping up with the pace of present days working people life style particularly younger generation Ikeas vision is to create a better everyday life for many people is a complete reflection of how company perceives people in mind which not only includes customers but any stakeholder which has a direct or indirect link to the company operation e.g. customers, employees, suppliers etc. on the other hand IKEA follows a very careful path in the pursuit of its business mission which is to offer wide range of home furnishing items of good design and function, excellent quality and durability at prices so low that the majority of people afford to buy them Therefore it is evident from the mission and vision that IKEA not only relates and base its overall operation to provide a better life for cheap but also focus on the quality and modernisation of the product it sells to keep it desired on affordable prices. The harmony between the organisational overall strategy and human resource strategy is achieved through a process which in present era been adopted and utilised by almost all the organisation realising the importance of integration of human resource element into overall strategy to ensure excellent results and motivated employees. To dig further deep it is very essential to realize the political, economical, social, technological, environmental and legal environment of IKEA which basically makes the basis of any strategic objective as external environment together with elements of internal environment that are strength and weaknesses would assist to evaluate ikeas corporate strategic situation which becomes the basis of ikeas strategic plan quite carefully phrased in it its vision and mission. Ranging from political stability. concern for society and social causes together with people concern, day to day technological advancement to overall economic recession faced by the company , the companies strategy to keep the cost low is a great tactic in these times of economic turmoil specially when the retail market is hit by vat increases starting from 04th of january,2011 low price policy with diversity in the nature of product range and business concepts referring to restaurant business IKEA has evolved as an intelligent set of brains and with inclusion of human resource strategy and other functional strengths to align with the overall mission has proved to be a successful and productive idea in terms of sales and employee retention as well. C) Merger: Its a kind of a take over when both the firms combine into a new firm with the due permission of the real owners of the company who possess the shares of the company therefore resulting in completely new official entity. IKEA first of all baring the largest share in the home furnishing industry doesnt find itself in an urgent need of a merger as among the main reasons for merger is the pursuit of better performance or avoidance from decline scale of performance, expansion behind ikeas one of the vital priorities in next few years might attract the concept of merger with some furniture retailer most probably on high street level to launch its high street outlet , but doing that would require certain changes which could include new payroll system, different pay and other remuneration schemes, new policies for training and development could be settled between the parties to the merger, new staffing methods, new policy could be formed for retirement scheme and benefits, disciplinary proc edures could be altered as well etc. in a nut shell relocation of resources is always a part of mergers which could also include relocation of human resources depending on which kind of merger does actually take place. Acquisition: In case of acquisition as well the whole set of human resource elements would be considered by party purchasing the other to suit their enhanced business and acquired work force requirements together with legal regulations, but in this form of take over if IKEA takes over any company it must be an intention to provide a helping hand to stakeholders of the acquired company, therefore changes like payroll, staff rotation, job rotation, combined training and development, it could also result in human expertise been sent to look after the acquired business resulting in lack of concentration on the main operation which indicated intense care is necessary while allocating the employees efficiently. Strategic alliances: This is now being seen in regular practice by various firms all over the world reason being either to achieve competitive advantage like Superdrug and the perfume shop etc. or to plan a reduction of operating cost because of shared resources or purely marketing reasons. IKEA faced by this type of situation would definitely face some changes on immediate basis including maintenance of healthy relationship between the organizations for the achievement of combined goals, changes would require in the decision making patterns in the favor of common interest, allocation of right people on the right job could raise argument between the relevant heads involved from both sides, a methods requires to be developed to ensure data protection of trade secrets which could be at risk if not handle with proper attention. Human resource strategy would also need a bit of alteration in terms of agreement on objectives as both the parties could have different set of overall objectives to follow. Joint ventures: It is a kind of project undertaken by the two firms for a common interest and share the rewards or losses from the particular venture, depending on the kind of joint venture the human resource would change to suit the requirement of the venture on both side to be conducted smoothly without bothering the overall objectives of both the firms and ensure all the relevant aspects like allocation of combine resources together with any training and development measures required to carry out the joint venture. TASK 2: EMPLOYEE RECRUITMENT cultural multiplicity is one of the ikeas prime concern as far its recruitment policy is concerned, IKEA has always abide by the legal employment regulations and also exhibited a very responsible attitude towards its employees and potential employees, with the significance importance been given to the development of multi cultural environment at work place IKEA has established a very strong and constructive multicultural hub for people who IKEA believes only work for people. A suitable candidate is always the one with high motivational energy together with relevant experience or knowledge. EMPLOYEE RETENTION IKEA has a very smart process of communication in-between the employees who allow them express freely their concern about the business and the company, both ways communication is appreciated and practiced which is a prime reason for less percentage of employee turnovers. Together with fair and constructive pay system the company has gained its place in the hearts of its employees and with proper amount of training and development procedures creates a bond between the brand and its very own people. Proper exit interviews are conducted on the exit of any member and both the parties are left with a brilliant image on each other for future reference. TRAINING AND DEVLOPMENT It is a responsibility of an efficient organisation to have a complete provision of training and development facility at work in order to maintain the motivation level of the team and to fulfil the overall strategic objective of the organisation over all quality of work together with amount of loyalty are directly related to companys performance which are fully practiced in a routine culture of IKEA day to day operations. human resource department together with other functional heads and directors establish a strategy for training the team members over a given period of time to achieve future strategic goals with better preparations ensuring all the line managers of the departments are fully informed and trained for the training to be provided on the basis of individual performance and line of direction opted in the company, and together with the same line managers top management develops a plan in order to understand the needs for the relevant process. IKEA has very comprehensive set of performance appraisal system which is conducted on every regular interval constructively to ensure employee satisfaction ultimately leading to customer satisfaction. IKEA has design a unique format of trading and development pattern with the name of on the job training as organised by IKEA college for the seek of potential managers which could lead the brand to a new era an excellence. Task 3: PERFORMANCE APPRAISAL is a technique or a format to review the performance of the employees on one to one basis and comparing it to the company standards to evaluate the areas of strengths and weaknesses in order to improve the performance level and build-up the motivation level of the determined staff, but an alarm bell for below average performing members to come to know their areas of errors and rectify them in a given amount of time ends till next appraisal date which could be from 1 to 6 months depending on the urgency of it . Appraisal is a very vital tool for the employer being the one of its own kind to assist management of performance level. With the help of performance appraisal it is very easy for the employer to assess their potential inner-hierarchy growth in the company, therefore together with affecting the career path of the employees performance appraisal has also got a quite close relation with the salary increments as well. It is always recommended for an appraisal to be conducted with the immediate line manager to get the complete and comprehensive feed back for the sake of improvement over the next period of time, the appraisal process must be familiarised by the manager conducting it and be fair by all means as more the feedback being honest more chances of constructive development in an employee concerned provided the appraisal is conductive with ease and the employee has received all the feedback correctly without being offended. It is very beneficial for human resource department to develop policies also can be utilised to give a chance to employees to express their opinion about anything about their job they wish talk about. Human resource department can provide plenty of assistance and advice with the help of the appraisal form prepared by the HR keeping in view each and every segment of working employee. Overall a very useful tool for employer and employee in relation to performance levels. REWARD MANAGEMENT: The overall idea behind the reward management phenomenon is to support the human resource and mission of the company, it assist the company with patterns how to trains and develop the individuals which ultimately leads to employee motivation, rewards management system enhance the employer employee relationship and bring more harmony and determination among all of them as its about reward in return with self actualization , a proper reward management system has some legal implications to be made sure before drafting it and is also quite smartly looked after. Rewards: There are two kinds of rewards: 1) Financial 2) Non-financial Financial being classified as tangible reward, one could get a monetary return for services but several studies are evident that these type of outer level needs doesnt keep the person motivated for a long time therefore classified in basic needs scenario, but Non-financial are the ones which although has no material value but have done enough to make histories. Intrinsic rewards ensuring self efficacy, self recognition and self actualization etc. satisfies higher level needs which are also known as motivators. Contradicting to the reward definition in old days, money as matter of fact is only considered to be a material return to fulfill basic needs and then what really works for an employer is when the employee is provided a sense of achievement etc. for a better future for the company and employee as well.

The Truth About Serial and Mass Murders Essay -- different police prof

A murderer is a murderer. There is no doubt about it, a person like that deserves to be punished for the crime they committed. However, not every killer is the same; there are some who are mass murderers who go on killing rampages for reasons of their own, and then there are the serial killers that love to kill people because it makes them feel some sort of emotion. People often mistake these killers as one and the same, but in reality they are completely different in the ways they are profiled by the police, how they commit their murders and the effect they have on the community and the nation. Granted mass and serial murders are both killers, the police profile them differently. Even though they each have a different style of killing, both serial killers and mass murderers follow patterns. In an article written by R.M and S.T. Holmes they say that â€Å"the mass murderer is perceived as a demented, mentally ill person†. As the quote in the book says Prendergast was obviously mentally ill as are most other mass murderers. In the book, The Devil in the White City, Larson says that â€Å"Holmes was warm and charming and talkative, he touched the women with a familiarity that while perhaps back at home would have been offensive, now seemed quite alright in the new city of Chicago† (Larson, 245). R.M and S.T. Holmes observe that â€Å"serial killers give themselves no discernible traits form the other people in society; they walk into the lives of many, invited then fatally dispatched with little concern.† Just like Larson said Holmes invited himself into t he lives of many, and while he may have stood out in the way he touched them, I'm sure it wasn’t a big factor because this was the beginning of a new era and younger people were behaving with mo... ...is committed, it is tragic, no matter the type of killer, but it is important to know the difference between a mass and serial murderer. Figuring out their patterns can possibly help the law enforcers catch them before things get out of hand. It can also help police understand what makes the murderers the way they are, so the police can possibly stop the things that trigger tem to become the killers that they are. These murderers are different because of the way they the police see them, the way they kill their victims and the way they scare they community and the nation. â€Æ' Works Cited Holmes, R. M., and S. T. Holmes. (n.d.): n. pag. Rpt. in Federal Probation. 1st ed. Vol. 56. N.p.: n.p., n.d. 9-53. Ebsco Host. Web. 21 Feb. 2013. Larson, Erik. The Devil in the White City: Murder, Magic, and Madness at the Fair That Changed America. New York: Crown, 2003. Print.