...Segregation has been prohibited in the United States since the mid 1960`s. Not only is it banned in schools but in the workforce as well. With the issue of discrimination still playing a big roll in todays society, the lower class lacks benefits in the educational system in terms of opportunities. The quality of education given to a “minority” is very poor. The amount of minorities in the United States is constantly increasing and will either contribute to the success for the nation or cause major failure. With that being said, why should they not be provided with the same education and career opportunities as the “higher class”? Women generally have what is called a pink-collared job, while men have a blue-collared job. A blue-collared...
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...I. Background of the Study The company is engaged in manufacturing business. The company is currently uses absorption costing. In early August, it had a new marketing vice president in the name of Terry Silver and found the July’s Financial Statement as puzzling and asking why the company is not using variable costing. II. Problem Statement 1. Critique the various pros and cons of the variable costing proposal that were presented in the meeting. What arguments would you add? 2. Should Landau adopt variable costing for its monthly income statements? III. Objectives 1. To cite and evaluate the pros and cons of Absorption Costing versus Variable Costing 2. To evaluate the usage of Absorption Costing versus Variable Costing 3. To adapt an accurate costing system that would depict the monthly income statement of Landau Company IV. Areas of Consideration The Financial Statements of Landau Company was examined to show the application of Absorption Costing and Variable Costing as well as the pros and cons of it usage. PROS | CONS | Terry Silver doesn't understand income changes in absorption costing attributable solely to production volume changes. To mc, this is an important reason to consider seriously the introduction of variable costing for monthly management reports. | Marketing will underprice products if only the variable cast per unit is emphasized. | It eliminates time-consuming and argumentative fixed overhead allocations...
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...1. Convenience store to achieve responsiveness Handling information is very important to be responsive. 7-11 has already practised collecting information at POS and the SKUs are periodically reviewed through integrated network. Bringing production facilities closer to the stores High storage of inventory at certain store with capacity and replenish nearer store from there * Integrated information systems POS for forecasting Rapid replenishment * Bringing production facilities closer to the stores * High storage of inventory at certain store with capacity and replenish nearer store from there * * Integrated information systems pos for forecasting * Rapid replenishment 1, 2 & 3 Risk In being responsive is The Flexibility If the customer trend changes the business is in trouble. If a particular region goes out of trend the region would get isolated from the entire business and loss occurred with the properties associated with fixed cost. Over dependence on IT Infrastructure - Even though the IT infrastructure maintaining the information is good, failure in IT or n/w would make responsiveness more challenging and introduce new challenges. Selling power of supplier Need more capacity to accommodate Quality Shouldn’t lag in quality as the responsiveness is high Cost management & complex inventory handling Order cost increases if no of replenishment is more Inventory carrying cost increases if order in excess Under Utilization...
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...American and white pupils to be against the constitution. The verdict overruled the 1896 decision of Plessy v. Ferguson decision, a ruling that permitted state-sponsored segregation, provided it applied to public education. The Brown V. Topeka decision ruled that "separate educational facilities are inherently unequal (CRMVet.org, n.d., p. 1954, para. 3)." Because of this decision, racial segregation was decreed to be in violation of the Equal Protection Clause of the Fourteenth Amendment of the United States Constitution. The Brown V. Topeka Board of Education ruling would lead the way for desegregation and became a vital triumph in the civil rights movement. At the time of the Brown ruling, much of the southern United States was segregated. Racial segregation was hardly a fresh occurrence; almost all African Americans had been subject to slavery prior to the Civil War. Nor was racial segregation a new concept, but one that has occurred as early (and likely earlier) as the days of the Tang Dynasty. Under segregation, signs were posted showing African Americans where they could, under the protection of the law to walk, converse, dine or even use the bathroom. Even in areas already racially integrated, African Americans were still forced to wait on white customers to be served or waited on first. The segregation of races affected the lives of African Americans considerably, refusing them the right to equality. Schools at the time of...
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...PENSACOLA STATE COLLEGE COURSE: MANAGIIGING DIVERSITY SEMESTER: SUMMER, 2015 INSTRUCTOR: MOLLIE ANDRAE Q 1. Which dimensions of business case for diversity are the most persuasive? Why? No matter which definition you put on work diversity, most organization if not all are acknowledging the importance of making diversity a business consideration. “Our work place is changing and diversity is no longer the exception, it is the norm now. It is good for business and when we achieve unity in diversity, everyone wins”. (Lativin, D.). Changes in the workplace are the result of various shifts in U.S. demographics. Among these are the country’s racial and ethnic makeup. People of color have reached over 100 million, according the U.S. Census Bureau. The dimensions of business case for diversity may vary from organization to organization depending on their priorities but the case for business diversity is somewhat the same across the board. The demographic shift creating a new customer base and workforce is not the only reason to implement diversity initiatives within a company’s business strategy. Increased globalization, improved financial results and employee retention are all part of a growing business case for diversity. To me, one of the most persuasive case for diversity is winning the competition for talent. The United States is the most diverse country in the world and no wonder is so economically successful and world super power as compared to other developed nations...
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...VIRTUAL TEAMS INTRODUCTION PROS OF VIRTUAL TEAMS CONS OF VIRTUAL TEAMS WAYS TO USE VIRTUAL TEAMS IMPORTANCE OF E- LEADERSHIP ROLE OF MANAGER IN VIRTUAL TEAMS COMPANIES THAT USE VIRTUAL TEAMS AND TYPES OF VIRTUAL TEAMS CHALLENGES FACED BY ORGANIZATION IN USING VIRTUAL TEAMS HOW TO OVER COME THESE PROBLEMS CONCLUSION Technology is all around everyone and it is becoming more and more advance every single day. People do not have to rely on talking to individuals face to face and instead people are doing everything over the computers, tablets or even cell phones. As technology is growing companies are going to be primarily using virtual teams. Virtual teams are “whose members are interact primarily throughelectronic communications. Members of a virtual team may be within the same building or across continents.” (Business Dictionary) Companies are all over the world is using them to set up conferences, meetings, and interaction between co-workers. As technology advances we will address types of virtual teams, positives, negatives, challenges that are faced, roles of managers of the teams and how they overcome obstacles. Many people just see virtual teams as a phenomenon and when inactualitythey are bringing together companies closer because they are providing more structure for the organization to stay on a strict schedule and finish projects more rapidly. As long as you have cooperative team and many sources to utilize you will have a successful virtual team that...
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...purpose being to equalize the education and economic gap between minorities and whites. Although it is not a perfect method to achieving equality in this country, it is essential to accept it for why it’s been put into place and that it is all part of a process. Of course affirmative action is far from perfect and has a fair deal of problems, like promoting reverse discrimination while backing up negative stereotypes. I researched all of these aspects while pondering the question “is affirmative action still needed in today’s society?” In this paper I will be explaining what affirmative action is.The history behind affirmative action like how it all unfolded, who made it, and the history as to why it is in effect now. I will also list some pros and cons of affirmative action, how the United States could better affirmative action for the future and finally a conclusion, which is my opinion on the topic. But what exactly is affirmative action? Born of the civil rights movement three decades ago, affirmative action calls for minorities and women to be given special consideration in employment and education acceptance decisions. Universities with affirmative action policies generally set goals to increase diversity. Affirmative action decisions are generally not supposed to be based on quotas, nor are they supposed to give any preference to unqualified candidates. And by no means is affirmative action supposed to harm anyone through "reverse discrimination." The purpose was to create...
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...media. This is a way to provide identity based access controls, which will provide a better security. The segregation of management traffic is also a good practice, from production customer traffic. This helps in case your network is congested due to real user traffic. It offers you the ability to login into your devices to address the issue. The con here with in-band management is when your network is down or badly degraded, it will be little help. An out-of-band network management is an alternative means to accessing remote devices. An example in which this is handy to have both networks, would be in the case that the in-band network is down or terribly congested. The out-of-band network management can communicate with devices right through its console, without having the administrator having to go to the data center to correct the in-band network management situation. Each of these, out-of-band and in-band network management, have pros and drawbacks. The in-band management is often referred to as a fitting and a cheap way to obtain your system. The out-of-band management is often thought of as the more expensive way to access your network. But the good thing about out-of-band management is that you are able to diagnose problems even when your data network is not working properly. To have a combination of the in-band and out-of-band management there are a lot of pros to this. For example, your organization can increase its availability,...
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...Part 1: Executive Summary Blozis Company is facing several procurement process issues due to an absence of communication, control and leadership from the top down. The organizational culture and attitude toward the business process has led to dysfunction and increased costs. The supply department is exhibiting weak control over materials handling and the overall supply management performance. The implementation of a supply management process will give the organization back the control over its operations and business culture. The potential contribution to effective organizational operations is essential in the function of an inventory cataloged system for recurring material purchase items, structure and discipline across the organization and position focus and restructuring. By recommending and successfully implementing purchasing procedures and material receiving control Blozis will be able to better utilize strengths already within the organization and hone on new found strengths through proper management structure and advanced technical specification training. Part 2: Issue Identification The primary issue faced by Blozis Company is an absence of communication and control throughout its procurement process. Uncertainty and misalignment is evident across their decentralized and informal supply chain. Anyone in the company can initiate requisitions and material can be purchased with minimal to no approval. The informal presence and lack of leadership from the...
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...just got this rom website credits to the author What should Mr. M. Lacdao do with Sylvia Gregorio’s offer of resignation as analyst of Center for Energy Research and Development’s Solar section brought about by absence of organizational value system? Objectives: 1. To be able to establish camaraderie and rapport among employees of the center. 2. To be able to continue to attract the best and brightest employees. II. Areas of consideration 1. Value system Value system is a set of ethical values and measures used for the purpose of ethical or ideological integrity. Organizational value systems are standards of behaviors that govern individual employee behavior within an organization. A personal value system on the other hand is a set of principles or ideals that drive or guide a person’s behavior. Absence of organizational value system encourages employees to pursue behaviors in line with their personal value system, which may not be the values the organization wants to develop. CERD lacks organizational value system. Its absence encouraged some women employees to develop exclusive groupings. It abetted unfair practice of exclusively grabbing training opportunities abroad by some management and training section personnel, curtailing equal opportunity and personal ambitions and career growth of other employees like Sylvia Gregorio. Other indicators include frequent discussions of male engineers’ drinking sessions, girls and disco prompting Sylvia Gregorio to lament...
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...In his magazine article, Cesar Chavez writes an explanation over the power of Dr. Martin Luther King Jr’s. nonviolence resistance in the 1960’s by using diction, appeals, and juxtaposition. The 1960’s marked a time when civil rights, protests, and segregation of blacks and whites stirred up anger and violence in people. Although it is hard to turn away from violence, Chavez clearly shows his audience how it is never the answer. Chavez says that, “Dr. King's entire life was an example of power that nonviolence brings to bear in the real world.” For Chavez to say this, it shows the impact of Dr. King’s life and the choices he made to the audience so that now they may have a different perspective on things. One of the first things that Chavez does in his article is that he gives the reader no other option but to agree with him by saying, “...men and women who are truly concerned about people are nonviolent by nature.” Chavez put the reader on the spot and they have to agree with him because no one wants to admit that they aren’t concerned about people because that would be immoral. His strong use of diction really helps the reader better understand how important nonviolence can be but even more so, his use of appeals and the connection he has to the reader...
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...Internal Controls XACC/280 m m Internal controls are an integral part of a business operation because of the extreme importance of assets. Assets are basically an economically valued item owned by an individual or corporation, which most often has a direct conversion rate to cash. Examples are cash, securities, accounts receivable, in-stock product, business equipment, real-estate, cars, and other valuable property. Assets are business resources which could lead to being able to generate future services and benefits. Operational goals of profitability are achieved through a company’s assets. These are the resources and possessions which allow businesses and corporations to provide goods and services to generate profits. Assets can be current assets like cash, accounts receivable, inventory, and prepaid expenses that generate profits or gains within the current accounting period. They also can be long-term items such as property and business equipment. Since these assets are a businesses’ or corporations’ most valuable resources, they must be protected from theft and unauthorized use by creating, and implementing, a company “internal controls system.” Internal controls are procedures and protocols by which a company conducts internal monitoring. Through taking it upon itself to audit its own business dealings, a company increases the chance of success. Also, these controls systems ensure the liable parties invested in companies that their business are running...
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...School Vouchers: Equality in Education It is no secret that education has become a necessity for a promising, secure and stable future in today’s economy. Education is a great enabler and equalizer, it forces individuals to reach above and beyond and tap into unlimited potential. It has become the engine to social mobility, the avenue to better and more meaningful work by forming more opportunities for families and communities. Boutselis (2015) study found the following: people with college degrees vote more, divorce less, smoke less and the list goes on. Take the two together – personal development and social mobility – and education is an incredible force for good. In many ways, it is critical to the American narrative of self-improvement, merit and mobility. (p.1). It is apparent that for most individual’s education is a key detriment of a quality life. Nevertheless, it should be noted that our economic system perpetuates that a quality education is not a right it is a privilege. A privilege which children who grow up in low-income families are constantly repudiated. Research indicates significant disparities in the quality of education that students growing up in poverty receive in correlation to their peers who grow up in financially stable households. In attempt to offer a solution to this disparity, legislation introduced the concept of school vouchers to serve as resolution to the progressing disparities in our educational system. Essentially, these school vouchers...
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...interoffice memorandum to: | Managing Director | from: | Christy Edwards | subject: | different Types of Vechiles you can you to miniMIZE INCOME TAXES, cAPITAL gAINS TAX, AND ESTATE TAXES | date: | May 7, 2013 | cc: | [Name] | | STEVEN STEWART | There are many ways to save on all types of taxes here are just a few. The different types of Methods you can use to minimize Income taxes, Capital Gains Tax, and Estate Taxes. Income Taxes 1. Earned Income Credit (Having Children living in the home can give you an EIC credit) 2. Itemizing Deductions (mileage for work and uniforms) 3. The Alternative Minimum Tax (has a larger exemption. When the exemption goes up, you can save on your tax bill if the ATM applies to you. For single taxpayers the exemption is $46,200. For married taxpayers filing jointly the exemption is $69,950. 4. First Time Homebuyer Credit : (The First Time Homebuyers credit allows you to get back some of the money you paid on your home) 5. If you work at home you can earn a credit for having an office at home. 6. Business Miles Deduction: If your business does not cover your mileage when you travel. 7. Midwest Disaster Tax: If you live in the Midwest disaster area affected by severe storms, tornadoes and flooding. 8. Residential Energy Efficient Property Tax Credit (If you have installed solar panels or energy saving appliances in your household. Capital Gains Tax Your capital gains rate could be 0% this year. If you...
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...INTRODUCTION This report consists of 5 reflections related to auditing standards and each case was extracted from internet sources. The purpose of this report is to reflect and understand each case. REFLECTIONS First reflection is on China sky case for its non-compliances with SGX. Next is the case on corporate governance where new rules were proposed to improve risk management and risk control. Third will be the extracted information of executives’ compensation in Australian companies. Then, the forth reflection is talking about the famous McKesson & Robbins scandal. Lastly, it was a reflection on China Shenghuo Pharmaceutical Holdings,Inc, a trade receivables fraud was detected by Cohen Milstein. 2.1 REFLECTION 1 There are many arguments over China Sky pending cases due to its non-compliances with the bourse’s order and the challenge on SGX. For every listed company and its director, they should appoint an independent auditor to provide assurance about various aspects of the company’s activities such as internal control assessments and reviews. However, the arguments against allowing employees to join audit committee are that own employees is viewed as part of the client by the external auditors. There might be conflict of interest in which increases the chance of hiding certain liability items or limiting the external audit to access fully on the information required to form opinion. Overall, if the company should allow its own...
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