The purpose of the annual review is to reflect

The purpose of the annual review is to reflect on the past year’s endeavors, as well as to discuss and set attainable, mutually beneficial goals for the future. It should be viewed as a vehicle to share ideas and insights based on your work in the firm this past year. In your review please address the following: 1. Project Contributions: Design, Management, Client Relations, Technical, Teamwork and Profitability. I had been requested to work on a project in New Jersey, which required the renovation of the Korea Telecom office building.However, we could not accept their request due to our firm’s workload at that time. I have been making efforts at being a reliable team member by contributing my skills and knowledge in Auto CAD and other 3d program techniques to the current project and developing rapport among the team members. 2. Firm-wide Contributions: Leadership within firm, promoting firm to others, and business development. I have promoted the firm to potential inte rnational project partners and clients by giving out the firm’s brochures and my business cards to well-known and distinguished architectural firms in Korea.3. Growth: State how these contributions demonstrate growth from previous years’ performance. Even though I’ve had architecture practical experience for over 6 years in Korea, I started all over again in this firm in New York after finishing Graduate School last May 2006. 4. Improvements: How might improvements have been made – either in your performance or by the firm? When I first started working for the firm, I was confused with architectural unit and architectural drawings in terms of architectural drawing standard differentiations, which are different from the methods I was used to back in Korea.However, I got rid of those difficulties by understanding practical knowledge and learning U. S. standard architectural drawing. Now, I’m working on a construction document for the Chapin school pr oject team. 5. Goals: State your goals for next year. I definitely would like to become a more reliable and dynamic member of the architecture staff for this firm by improving my skills in practical drawing and creative drawing. I also hope to contribute to the success of this firm in becoming an internationally well-known design firm through my efforts in procuring international projects and/or partnership.

buy custom Magnetic Cloaking essay

buy custom Magnetic Cloaking essay The cloaking technology provides the possibility that small objects may become nearly invisible and in some way also develop the military stealth tools and technology. The idea came out through the cloaking technology presented in Star Trek when Romulan spaceships were made to vanish. Such device was proposed to be developed that would make objects safe from electromagnetic detention via visible light and radar. There have been new findings in the subject of cloaking by means of magnetism and microwaves. Developments in research indicate that cloaking devices can conceal objects from at leave a wavelength of electromagnetic radiation. This new technology of invisibility has become a sensational theoretical phenomenon but experimental understanding of these magnetic cloaks has only been attained from basic approaches. In 2006, a team of scientists was able to successfully test a cloak of invisibility. The device was able to make a little copper cylinder disappear from microwaves during their testing. The cloak worked by bouncing off the microwaves around the cylinder and restored it on the other side, making it looked like it passed across an empty space. The cloak was made of 10 fiber glass rngs with copper elements and was categorized to be a metamaterial. This artificial compound can be manipulated to create a required change in the course of the electromagnetic waves. Microwaves recoil objects just like visible light waves, causing them to become evident and a shadow can be observed. The cloak directs electromagnetic waves around a fundamental region so that anything can be positioned in that area and will not interrupt the electromagnetic fields. The idea of the index of refraction should be taken to consideration in the improvement of the cloaking device. The refractive index of an object defines how much light curves or bends when passing in it. Nearly all objects have a consistent refractive index all through, so light only bends once it traverses the limit into the object or material. Cloaking research to develop metamaterials has still a long way to go. Cloaking technology has its limitations as well. One factor that people dont realize is that once people are in a cloaked region or area, they will be unable to see out since visible light will be curving and bending all over where they are located. Invisibility would be achieved but then soo would be blindness. At present, creating such device that will work on every wavelength of visible light is beyond the research and capabilities of scientists. There is still no assurance if there is even a possibility that several wavelengths can be cloaked at the same time. Full invisibility might be impossible or is decades, even centuries away from reaching it. As of present, calculations made in studies states that an object would be invisible in a 632.8 nanometers wavelength which links to the color red. However, through continuous research and extensive explorations, a phasing cloaking technology might be possible to be created. In such device, each color of the visible light spectrum can be cloaked for a portion of a second. A design as such where all colors of visible light can be cloaked will be a technical test that scientists will have to encounter. Accomplishing such will allow an object to look translucent but not really invisible. Invisibility as seen in the popular culture such as Star Treks cloaking device and Harry Potters may not be achieved any time soon. As of present findings, total invisibility remains to be but a science fiction. Buy custom Magnetic Cloaking essay

Disney Essay Example | Topics and Well Written Essays - 250 words

Disney - Essay Example One of the weaknesses of the company is its high fixed cost. The firm has cost and expenses that accumulate to $33.11 billion annually. A second weakness of the company is its high amount of total debt. The firm total debt during 2011 was $32.67 billion. A third weakness of Disney is that it paid cero dividends during fiscal year 2011. Disney Corporation has many opportunities that it can take advantage of in order to increase its market share. One of the biggest opportunities for the company is to expand its movie production. During 2011 the global box office revenues worldwide reached $32.6 billion (Mpaa, 2011). A second opportunity for the company is to use its copyright characters such as Mickey Mouse to produced new video games sponsored by Disney. The video game industry generated $17.02 billion in the U.S and $63 billion worldwide in 2011 (Plunkettresearch, 2012). A third opportunity for the firm is to increase its sales of apparel items featuring its characters. In 2009 Disney acquired Marvel Entertainment and its 4,000 characters (Barnes, 2009). Disney also faces different threats that the company must acknowledge. First of all a decline in the economic environment in the US and abroad is hurting the ability of the company to achieve revenue growth due to fact that entertainment is a luxury item. In Europ e the economy in the region contracted by 0.2% during 2012 (Boesler, 2012). This will hurt the revenues the company will generate from its Euro Disney operation. A second threat that the company faces is changes in technology and consumer consumption patterns (Thewaltdisneycompany, 2011). A third threat the company faces is keeping up with the human resource challenges of having 156,000

Project Management Review Essay Example | Topics and Well Written Essays - 1250 words - 1

Project Management Review - Essay Example It also functions as a tool in evaluating the presented change requests of the project. Further, the Change Control Management also serves the function of managing and implementing the changes approved by the management. 2. Risk Profile, its benefits to risk management A risk profile is a sequence of questions addressing the normal areas of the project where uncertainty prevails. Going through the list of probable risks and by making use of the experience from the past, the management can reduce the risk and increase the success rates. It eases the risk management since adopting previous approaches that were successful is less risky than formulating new management strategies. 3. Functional conflict, why encouraged Functional conflict means the disagreements of interests, ides or main concerns between the groups, individuals, or organizations. Or the deviations of decisions in the non-fulfillment of the requirements of a job course, or process. Functional conflicts arise when the mini mum to reasonable levels of conflicts develop the effectiveness of the team. Such conflict is considered to be constructive as it develops the quality of assessments, motivates creativeness and novelty, and cheers up the inquisitiveness and interest among the team members. It can be used as a tool to create an environment which airs the problems and releases the tension, and also promotes a stage for self-evaluation and modification. The functional conflicts usually arise if: the formal objectives are overlapped, the role-descriptions are overlapped, the contractual bond is ambiguous, the assigned tasks are simultaneous, and if there exists any hidden intentions. Functional conflict can become an advantage to the firm. The project manager can encourage functional conflicts and can use them as antidotes for group thinking. The functional conflict questions the status quo of the project and so there arises the need for creating new idea, promoting assessment of team goals and tasks, i ncreasing the profitability to which the team would respond to alter. Project managers and team leaders should carefully build conflicts into decision-making process. So they can surface and solve the important problems and also reconsider the decisions. 4. Four major steps in facilitating the group decision-making process The project manager plays the central role in leading the teams’ decision making process. The project manager is not asked to make decision himself, but to create an atmosphere for the entire team to discuss and to reach a final possible solution in consensus ad idem. This does not bring a conclusion that each one of the group holds the solution hundred percent; instead it means that the entire group is agreeing up on the best decision under a situation. As Gray, Larson & Desai (2010, p. 360) note, there are four major steps that facilitate the group decision making process. I. Problem identification: - When meeting with issues, the project manager should b e careful not to define the problems in terms of choices (e.g., whether to concentrate on X or Y?). Instead, he should detect the original issues to which these alternatives are probable remedies. This process will enable the team members to formulate alternatives rather than just selecting among them. The important point of problem identification is to focus on the gap between the present state of the project and the desired sate of the project. II. Generating alternatives: - When there is a general understanding of

INJURY PREVENTION Research Paper Example | Topics and Well Written Essays - 1250 words

INJURY PREVENTION - Research Paper Example Statement of the problem and significance of the problem According to the Center for Disease Control and Prevention, health workers face various injuries in the course of their work. These injuries include needlestick injuries, back injuries, latex allergies, violence, and stress. The rates of these work-related injuries have been increasing throughout the years and â€Å"by contrast, two of the most hazardous industries, agriculture and construction, are safer today than they were a decade ago† (CDC, 2011). According to the Occupational Safety and Health Administration (n.d) healthcare workers face potential sources of injuries in the clinical areas through bloodborne pathogens, airborne pathogens, ergonomic injuries, slips, trips, falls, and through sharps; in the surgical suites through anesthetic gases, bloodborne pathogens, compressed gases, lasers, and latex; in radiology through radiation, airborne pathogens, and bloodborne pathogens as well; in physical therapy through ergonomics, slips, trips, and falls, through equipment hazards, and bloodborne pathogens; in the pharmacy through latex, drug absorption, and through slips and falls; and in central supply through compressed gases, anesthetic agents, chemical agents, ergonomics, and through burns and cuts. These injuries are sources of significant concern within and outside the health care practice because the appropriate safety precautions must be laid out in order to protect the welfare of all health care workers. Based on the above scenario, this paper now seeks to answer: What are the appropriate programs which need to be implemented to prevent and control the occurrence of the above health care injuries? Monitoring, Detection, Diagnosis of the injury problem In monitoring, detecting, and diagnosing of injuries in the workplace, it is important to observe the activities of healthcare workers. The monitoring of activities can be carried out by observing how the healthcare workers carry out their activities. In observing their activities, it is possible to observe how well these workers comply with the standard precautions of safety. By observing the workers, it is possible to see if they are practicing ergonomics while carrying, transferring and moving patients or while implementing interventions for the patient. The use of gloves, masks, gowns, and other personal protective equipment must be assessed. Evaluating whether or not workers use this protective equipment would determine the presence or absence of risks on the worker’s life. Regular tests of chemical levels and other toxic elements on a worker’s system would also help establish the extent of injury posed on the worker’s life. Radiation strips worn by workers would also help monitor the radiation exposure levels for the workers exposed to radiation and other toxic chemicals. Past and existing studies Various studies have been carried out on the subject matter. These studies have expressed that each year about 385,000 health care workers in hospitals are exposed to bloodborne pathogens, caused mostly by inadvertent needlestick and sharps injuries (National Public Health, 2011). In assessing the risk for injuries, determinants include: overuse of injections and unnecessary sharps, lack of supplies; lack of access to sharps containers; inadequate staffing; recapping of needles after use; lack of engineering controls; lack of awareness

Illustrative Transactions and Financial Statements Answers Essay Example for Free

Illustrative Transactions and Financial Statements Answers Essay Identify potential problems with regression data. 7. Evaluate the advantages and disadvantages of alternative cost estimates. 8. (Appendix A) Use Microsoft Excel to perform a regression analysis. 9. (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Why Estimate Costs? Managers make decisions and need to compare costs and benefits among alternative actions. Good decision requires good information about costs, the better these estimates, the better the decision managers will make (Lanen, 2008).. Key Question What adds value to the firm? Good decisions. You saw in Chapters 3 and 4 that good decisions require good information about costs. Cost estimates are important elements in helping managers make decisions that add value to the company (Lanen, 2008). Learning Objective One: Understand the reasons for estimating fixed and variable costs The reasons for estimating fixed and variable costs The basic idea in cost estimation is to estimate the relation between costs and the variables affecting costs, the cost drivers. We focus on the relation between costs and one important variable that affect them: activity (Lanen, 2008). Basic Cost Behavior Patterns By now you understand the importance of cost behavior. Cost behavior is the key distinction for decision making. Costs behave as either fixed or variable (Lanen, 2008). Fixed costs are fixed in total, variable costs vary in total. On a per-unit basis, fixed costs vary inversely with activity and variable costs stay the same. Are you getting the idea? Cost behavior is critical for decision making. The formula that we use to estimate costs is similar cost equation: Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |With a change in Activity |In Total |Per Unit | |Fixed Cost |Fixed |Vary | |Variable |Vary |Fixed | What Methods are used to Estimate Cost Behavior? Three general methods used to estimate the relationship between cost behavior and activity levels that are commonly used in practice: Engineering estimates, Account analysis Statistical methods (Such as regression analysis) (Lanen, 2008). Results are likely to differ from method to method. Consequently, it’s a good idea to use more than one method so that results can be compared. These methods, therefore, should be seen as ways to help management arrive at the best estimates possible. Their weakness and strengths require attention. Learning Objective Two: Estimate costs using engineering estimates. Engineering Estimates Cost estimates are based on measuring and then pricing the work involved in a task. This method based on detailed plans and is frequently used for large projects or new products. This method often omits inefficiencies, such as downtime for unscheduled maintenance, absenteeism and other miscellaneous random events that affect the entire firm (Lanen, 2008). Identify the activities involved Labor |Rent |Insurance |Time |Cost | Advantages of engineering estimates |Details each step required to perform an operation |Permits comparison of other centers with similar operations | |Identifies strengths and weaknesses. | | Disadvantages of engineering estimates 1. Can be quite expensive to use. Learning Objective Three: Estimate costs using account analysis. Account Analysis Estimating costs using account analysis involves a review of each account making up the total costs being analyzed and identifying each cost as either fixed or variable, depending on the relation between the cost and some activity. Account analysis relies heavily on personal judgment. This method is often based on last period’s cost along and is subject to managers focusing on specific issues of the previous period even though these might be unusual and infrequent(Lanen, 2008) . Example: Account Analysis (Exhibit 5. 1) |3C Cost Estimation Using Account Analysis | |Costs for 360 Repair Hours | |Account |Total |Variable Cost |Fixed Cost | |Office Rent $3,375 |$1,375 |$2,000 | |Utilities |310 |100 |210 | |Administration |3,386 |186 |3,200 | |Supplies |2,276 |2,176 |100 | |Training |666 |316 |350 | |Other |613 |257 |356 | |Total |$10,626 |$4,410 |$6,216 | |Per Repair Hour |$12. 25 ($4,410 divided by 360 repair-hours) | 3C Cost Estimation Using Account Analysis (Costs at 360 Repair-Hours. A unit is a repair- hour) Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |$10,626 = $6,216 + $12. 25 (360) |$10,626 = $6,216 + $$4,410 | Costs at 520 Repair-Hours Total costs = fixed costs + {variable cost per unit} number of units |Tc = $6,216 + {$12. 25} 520 |Total costs = $6,216 + $ $6,370 |$12,586 = $6,216 + $ $6,370 | Advantage of Account Analysis 1. Managers and accountants are familiar with company operations and the way costs react to changes in activity levels. Disadvantages of Account Analysis 1. Managers and accountants may be biased. 2. Decisions often have major economic consequences for managers and accountants. Learning Objective Four: Estimate costs using statistical analysis. The statistical analysis deals with both random and unusual events is to use several periods of operation or several locations as the basis for estimating cost relations . We can do this by applying statistical theory, which allows for random events to be separated from the underlying relation between costs and activities. A statistical cost analysis analyzes costs within the relevant range using statistics. Do you remember how we defined relevant range? A relevant range is the range of activity where a cost estimate is valid. The relevant range for cost estimation is usually between the upper and lower limits of past activity levels for which data is available (Lanen, 2008). Example: Overhead Costs for 3C ( Exhibit 5. 2) The following information is used throughout this chapter: Here we have the overhead costs data for 3C for the last 15 months. Let’s use this data to estimate costs using a statistical analysis. |Month |Overhead Costs |Repair-Hours |Month |Overhead Costs |Repair-Hours | |1 |$9,891 |248 |8 |$10,345 |344 | |2 $9,244 |248 |9 |$11,217 |448 | |3 |$13,200 |480 |10 |$13,269 |544 | |4 |$10,555 |284 |11 |$10,830 |340 | |5 |$9,054 |200 |12 |$12,607 |412 | |6 |$10,662 |380 |13 |$10,871 |384 | |7 |$12,883 |568 |14 |$12,816 |404 | | | | |15 |$8,464 |212 | A. Scattergraph Plot of cost and activity levels Does it look like a relationship exists between repair-hours and overhead costs? We will start with a scatter graph. A scatter graph is a plot of cost and activity levels. This gives us a visual representation of costs. Does it look like a relationship exists between repair-hours and overhead cost? We use â€Å"eyeball judgment† to determine the intercept and slope of the line. Now we â€Å"eyeball† the scatter graph to determine the intercept and the slope of a line through the data points. Do you remember graphing our total cost in Chapter 3? Where the total cost line intercepts the horizontal or Y axis represents fixed cost. What we are saying is the intercept equals fixed costs. The slope of the line represents the variable cost per unit. So we use â€Å"eyeball judgment† to determine fixed cost and variable cost per unit to arrive at total cost for a given level of activity. As you can imagine, preparing an estimate on the basis of a scatter graph is subject to a high level of error. Consequently, scatter graphs are usually not used as the sole basis for cost estimates but to illustrate the relations between costs and activity and to point out any past data items that might be significantly out of line. B. High-Low Cost Estimation A method to estimate costs based on two cost observations, usually at the highest and lowest activity level. Although the high-low method allows a computation of estimates of the fixed and variable costs, it ignores most of the information available to the analyst. The high-low method uses two data points to estimate costs (Lanen, 2008). Another approach: Equations V = Cost at highest activity Cost at lowest activity Highest activity Lowest activity F = Total cost at highest activity level V (Highest activity) Or F = Total cost at lowest activity level V (Lowest activity) Let’s put the numbers in the equations | | | |V = $12,883 $9,054 |V = $10. 0/RH | |568 – 200 | | F = Total cost at highest activity level V (Highest activity) F = $12,883 $10. 40 (568), F= $6,976 Or F = Total cost at lowest activity level V (Lowest activity) F = $9,054 $10. 40 (200) Rounding Difference C. Statistical Cost Estimation Using Regression Analysis Statistical procedure to determine the relationship between variables High-Low Method: Uses two data points. Regression analysis Regression is a statistical procedure that uses all the data points to estimate costs. [pic] Regression Analysis Regression statistically measures the relationship between two variables, activities and costs. Regression techniques are designed to generate a line that best fits a set of data points. In addition, regression techniques generate information that helps a manager determine how well the estimated regression equation describes the relations between costs and activities (Lanen, 2008). We recommend that users of regression (1) fully understand the method and its limitations (2) specify the model, that is the hypothesized relation between costs and cost predictors (3) know the characteristics of the data being tested (4) examine a plot of the data . For 3C, repair-hours are the activities, the independent variable or predictor variable. In regression, the independent variable or predictor variable is identified as the X term. An overhead cost is the dependent variable or Y term. What we are saying is; overhead costs are dependent on repair-hours, or predicted by repair-hours. The Regression Equation |Y = a + bX |Y = Intercept + (Slope) X |OH = Fixed costs + (V) Repair-hours | You already know that an estimate for the costs at any given activity level can be computed using the equation TC = F + VX. The regression equation, Y= a + bX represents the cost equation. Y equals the intercept plus the slope times the number of units. When estimating overhead costs for 3C, total overhead costs equals fixed costs plus the variable cost per unit of repair-hours times the number of repair-hours. We leave the description of the computational details and theory to computer and statistics course; we will focus on the use and interpretation of regression estimates. We describe the steps required to obtain regression estimates using Microsoft Excel in Appendix A to this chapter. Learning Objective Five: Interpret the results of regression output. Interpreting Regression [pic] Interpreting regression output allows us to estimate total overhead costs. The intercept of 6,472 is total fixed costs and the coefficient, 12. 52, is the variable cost per repair-hours. Correlation coefficient â€Å"R† measures the linear relationship between variables. The closer R is to 1. 0 the closer the points are to the regression line. The closer R is to zero, the poorer the regression line (Lanen, 2008). Coefficient of determination â€Å"R2† The square of the correlation coefficient. The proportion of the variation in the dependent variable (Y) explained by the independent variable(s)(X). T-Statistic The t-statistic is the value of the estimated coefficient, b, divided by its standard error. Generally, if it is over 2, then it is considered significant. If significant, the cost is NOT totally fixed. The significant level of the t-statistics is called the p-value. Continuing to interpret the regression output, the Multiple R is called the correlation coefficient and measures the linear relationship between the independent and dependent variables. R Square, the square of the correlation cost efficient, determines and identifies the proportion of the variation in the dependent variable, in this case, overhead costs, that is explained by the independent variable, in this case, repair-hours. The Multiple R, the correlation coefficient, of . 91 tells us that a linear relationship does exist between repair-hours and overhead costs. The R Square, or coefficient of determination, tells us that 82. 8% of the changes in overhead costs can be explained by changes in repair-hours. Can you use this regression output to estimate overhead costs for 3C at 520 repair-hours? Multiple Regressions Multiple regressions are used when more than one predictor (x) is needed to adequately predict the value (Lanen, 2008). For example, it might lead to more precise results if 3C uses both repair hours and the cost of parts in order to predict the total cost. Let’s look at this example. |Predictors: |X1: Repair-hours |X2: Parts Cost | 3C Cost Information | |Month |Overhead Costs |Repair-Hours ( X1) |Parts ( X2) | |1 |$9,891 |248 |$1,065 | |2 |$9,244 |248 |$1,452 | |3 |$13,200 |480 |$3,500 | |4 |$10,555 |284 |$1,568 | |5 |$9,054 |200 |$1,544 | |6 |$10,662 |380 |$1,222 | |7 |$12,883 |568 |$2,986 | |8 |$10,345 |344 |$1,841 | |9 |$11,217 |448 |$1,654 | |10 |$13,269 |544 |$2,100 | |11 |$10,830 |340 |$1,245 | |12 |$12,607 |412 |$2,7 00 | |13 |$10,871 |384 |$2,200 | |14 |$12,816 |404 |$3,110 | |15 |$8,464 |212 |$ 752 | In multiple regressions, the Adjusted R Square is the correlation coefficient squared and adjusted for the number of independent variables used to make the estimate. Reading this output tells us that 89% of the changes in overhead costs can be explained by changes in repair-hours and the cost of parts. Remember 82. % of the changes in overhead costs were explained when one independent variable, repair-hours, was used to estimate the costs. Can you use this regression output to estimate overhead costs for 520 repair-hours and $3,500 cost of parts? Learning Objective Six: Identify potential problems with regression data. Implementation Problems It’s easy to be over confident when interpreting regression output. It all looks so official. But beware of some potential problems with regression data. We already discussed in earlier chapters that costs are curvilinear and cost estimations are only valid within the relevant range. Data may also include outliers and the relationships may be spurious. Let’s talk a bit about each. Curvilinear costs |Outliers |Spurious relations |Assumptions | 1. Curvilinear costs Problem: Attempting to fit a linear model to nonlinear data. Likely to occur near full-capacity. Solution: Define a more limited relevant range (example: from 25 – 75% capacity) or design a nonlinear model. If the cost function is curvilinear, then a linear model contains weaknesses. This generally occurs when the firm is at or near capacity. The leaner cost estimate understates the slope of the cost line in the ranges close capacity. This situation is shown in exhibit 5. 5. 2. Outliers Problem: Outlier moves the regression line. Solution: Prepare a scatter-graph, analyze the graph and eliminate highly unusual observations before running the regression. Because regression calculates the line that best fits the data points, observations that lie a significant distance away from the line could have an overwhelming effect on the regression estimate. Here we see the effect of one significant outlier. The computed regression line is a substantial distance from most of the points. The outlier moves the regression line. Please refer exhibit 5. 6. 3. Spurious or false relations Problem: Using too many variables in the regression. For example, using direct labor to explain materials costs. Although the association is very high, actually both are driven by output. Solution: Carefully analyze each variable and determine the relationship among all elements before using in the regression. 4. Assumptions Problem: If the assumptions in the regression are not satisfied then the regression is not reliable. Solution: No clear solution. Limit time to help assure costs behavior remains constant, yet this causes the model to be weaker due to less data. Learning Objective Seven: Evaluate the advantages and disadvantages of alternative cost estimation methods. Statistical Cost Estimation Advantages 1. Reliance on historical data is relatively inexpensive. 2. Computational tools allow for more data to be used than for non-statistical methods. Disadvantages 1. Reliance on historical data may be the only readily available, cost-effective basis for estimating costs. 2. Analysts must be alert to cost-activity changes. Choosing an Estimation Method Each cost estimation method can yield a different estimate of the costs that are likely to result from a particular management decision. This underscores the advantage of using more than one method to arrive at a final estimate. Which method is the best? Management must weigh the cost-benefit related to each method (Lanen, 2008). Estimated manufacturing overhead with 520 repair-hours and $3,500 parts costs *. The more sophisticated methods yield more accurate cost estimates than the simple methods. |Account Analysis = $12,586 |High-Low = $12,384 |Regression= $12,982 |Multiple Regression= $13,588* | Data Problems Missing data Outliers Allocated and discretionary costs Inflation Mismatched time periods No matter what method is used to estimate costs, the results are only as good as the data used. Collecting appropriate data is complicated by missing data, outliers, allocated and discretionary costs, inflation and mismatched time periods. Learning Objective Eight: (Appendix A) Use Microsoft Excel to perform a regression analysis. Appendix A: Microsoft as a Tool Many software programs exist to aid in performing regression analysis. In order to use Microsoft Excel, the Analysis Tool Pak must be installed. There are software packages that allow users to easily generate a regression analysis. The analyst must be well schooled in regression in order to determine the meaning of the output! Learning Objective Nine: (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Learning Phenomenon Leaning phenomenon refers to the systematic relationship between the amount of experience in performing a task and the time required to perform it. The learning phenomenon means that the variable costs tend to decrease per unit as the volume increase. Example: | |Unit |Time to Produce |Calculation of Time | |First Unit |100 hours |(assumed) | |Second Unit |80 hours |(80 percent x 100 hours | |Fourth Unit |64 hours |(80 percent x 80 hours | |Eighth Unit |51. hours |(80 percent x 64 hours | |Impact: Causes the unit price to decrea se as production increases. This implies a nonlinear model. | Another element that can change the shape of the total cost curve is the notion of a learning phenomenon. As workers become more skilled they are able to produce more output per hour. This will impact the total cost curve since it leads to a lower per unit cost, the higher the output. Chapter 5: END!! COURSE WORK EXERCISE 5-25 – A B PROBLEM 5-47 -A B REFERENCES Lanen , N. W. , Anderson ,W. Sh. Maher ,W. M. ( 2008). Fundamentals of cost accounting. New York : McGraw-Hill Irwin. [pic]

Task-Centred Anti-Discriminatory Practice in Social Work

Task-Centred Anti-Discriminatory Practice in Social Work Demonstrate your understanding of the main principles of TASK CENTRED PRACTICE. Consider the strengths and weaknesses of the theory in its application to anti discriminatory practice. Introduction The International Federation of Social Work states that: â€Å"The social work profession promotes social change, problem solving in human  relationships and the empowerment and liberation of people to enhance well-being.  Utilising theories of human behaviour and social systems, social work intervenes at the  points where people interact with their environments. Principles of human rights and  social justice are fundamental to social work†[1]. The best kind of social work is that which places the client or service user at the centre of everything it does. This is a core principle of task based social work, rather than working with a set of preconceived ideas the social worker has to negotiate the legal framework within which she/he is obliged to operate in order to achieve the best results for the service user. Task based social work is therefore first and foremost ethical and anti-oppressive social work which takes as its foundation the Human Rights Act of 1998 that each person should be dealt with in terms of the concept of the inherent worth of the individual. This assignment will first give some definition of the role and responsibilities of the social worker. From within this framework it will then look at the main principles of task centred practice and will use imaginary scenarios to consider the strengths and weaknesses of the theory and its application to anti-discriminatory practice. Social Work People looking for a career as a social worker usually have more luck if they have had some experience of dealing with individuals in the community. This could involve work placements or being involved with voluntary work, both of which seen as good practice and background to engage in social work practice. Prior community involvement is seen as a valuable asset for anyone wishing to become a social worker. Social services is set against a background of voluntary charity work in the late nineteenth century and people who get involved in community work are seen to have the right kind of spirit, or an interest in social justice that is a valuable part of social work (Moore, 2002). Tasks and Roles Within the Legal Framework The social worker’s role is outlined by what was the personal social services. The overall aim of social workers is a concern with individuals and the care they may need. Under Government legislation and the Code of Practice, social workers have to act in accordance with the 1998 Human Rights Act, the 1990 NHS and Care in the Community Act (a result of the 1988 Griffiths Report), the Chronically Sick and Disabled Person’s Act of 1970 and the 1995 Disability Discrimination Act. More recently social workers are legally required to be involved in partnership working with other agencies (ref) and this has been extended to include the service user/service provider relationship. There is, arguably, some truth in the fact that this takes what is at heart a charitable search for social justice and puts it on a par with businesses and at the mercy of market forces. The primary work behind task centred practice is the identification of social systems, what they might be and what they do. Thus the properly qualified social worker needs a good deal of sociological knowledge with regard to things like class, gender, race and religion. He/she would also need to be aware of Parson’s work on social systems and socialisation because this gives an insight into the boundaries from which a service user may be operating (Payne, 1991). Once social workers are aware of social systems and how they operate then it is possible to be able to define any imbalances within a working relationship (Payne ibid). This last is a necessary part of anti-oppressive and anti-discriminatory practice, however, we shall see that task centred practice can be a two edged sword for the social worker. Payne’s (1991) systems analysis is essential to task centred practice because it provides the social worker with a conceptual basis to start breaking a problem and its solution into manageable pieces.Task centred practice is based on the idea that people learn by doing and that when they have a success this then improves their performance (Hanvey, 1994). Task centred theory is further premised on the view that tasks are a series of steps that a professional would take in order to help a service user achieve a goal. This goal would need to take into account the rights and responsibilities of others as well as those of the service user. There are three key parts of task centred practice the first part of this process focuses on the problem or situation that the social worker is faced with, for example a young mother who has been hospitalised with mental health problems and now wishes to look after her child herself. In this situation the social worker would have to break the problem down for example what might the risks to the child be if it was left unsupervised with a mother from a difficult client group? The social worker would begin by looking at the whole picture and then focus on particular aspects of the situation that could be problematic. Added to this as the social worker investigates the problem further he/she may find the shape and scope of the problem changing (Hanvey, ibid). Thus the social worker has to establish certain parameters e.g. the urgency of the problem and the chances of failure or success as well as any support the service user may have. In the case of a young mother with mental health iss ues for example the following problem might occur: If the social worker needs to make a visit and the service user refuses to allow entry this could cause problems with regards to any future assessment, something which is required by the legal framework. According to the terms of the Community Care Act of 1990 (circular LAC (92) 12, any needs assessment would have to take into account that persons current living situation, any help or support from friends and relatives and what she herself hopes to gain from the assessment. Because of mental health needs this client would be entitled to a specific type of assessment.[2] A task centred approach involves looking at what the service user wants (in this case to have parental rights and control of her child), what the problems might be. If an earlier assessment has shown that family and friends would be able to offer little in the way of help and a young child is involved then the social worker has a duty to search for alternatives. If the mother’s care of the child is erratic and she is posing a problem for other people around then it would be the social worker’s duty to call in the medical officer of health who then has to obtain an order from the magistrates’ court. This would allow the social worker to gain entry and to assess the situation and the needs of the child, however, this could bring the social worker into a value conflict situation (this, I think is one of the problems with the task centred approach). Task centred social work means that once the social worker has defined the problem and the hoped for outcome, he/she then has to decide whether the outcome is really attainable and what the consequences might be if it were achieved. With the imagined scenario used here achieving what the client wants could involve the social worker in a variety of problematic situations. Ethically speaking the interests of the service user should take priority. However the social worker has a duty to bear in mind the BASW guidelines on ethical practice, Boulton (2003) has said of this: In exceptional circumstances where the priority of the service users interest is outweighed by the need to protect others or by legal requirements, make service users aware that their interests may be overridden (Boulton, 2003 p.10).[3] Where it has been estimated that a child may be at risk then a social worker has a duty of care under the 1989 Children’s Act. At the same time there is a requirement to act within a framework that is informed by the Human Rights Act of 1998 and the rights of the mother have to be taken into consideration. There is a dilemma here for the social worker because a wrong decision could result in harm occasioned either to the child or to the mother as a result of her own actions. In such circumstances a social worker is bound to make an assessment of risk, and also probable harm. If harm is occasioned then the social worker could be held to account. The (system we are in now is almost ready to treat every death as chargeable to someone’s account, every accident as caused by someone’s criminal negligence, every sickness a threatened prosecution. Whose fault? Is the first question (Douglas, 1992:15-16).[4] Clearly this situation needs a multi-agency approach including the social worker, his/her immediate superior, someone from the child protection scheme, the mother’s GP, the health visitor and the mother. Putting the child on the child protection register with regular reviews may help alleviate the situation and is in line with the requirements of the 1989 Children’s Act. This could therefore become a case where the service user’s rights will be overridden because the primary duty is to the child. This is where a social worker would be faced with a conflict of ethics and values which may lead to a practice situation where, as a practitioner, the social worker cannot be right. The final part of a task centred approach is to define just how long a social worker can give to a particular case and this is almost impossible to define, particularly in the imagined scenario above. A case like this could go on for years with different levels of professional involvement. Conclusion Task centred theory, I believe is a good starting point for social workers as it provides some sort of framework for dealing with some of the problems service users may present. While the theory is meant to support anti-oppressive and anti-discriminatory practice, this relies on a thorough understanding of social systems and how they operate. On the other hand there are some situations where a social worker has to weigh the needs of one person against another and this can result in apparent oppression and neglect of a service user’s human rights. The fact of the matter is that there will always be cases where someone is the loser and this is a sad fact of social work experience. Bibliography http://www.gscc.org.uk/NR/rdonlyres/30BC32F2-20B2-4D90-ABAB-3666D5BB44EB/0/Rolesandtasksconsultationpaper.pdf accessed 31st March 2007 Boulton, J 2003 Code of Ethics for Social Work available at http://www.basw.co.uk/articles.php?articleId=2page=14 Hanvey, C and Philpot, T. 1994 Practicing Social Work New York, Routledge Kemshall, 2002 Kemshall, H. 2002. Risk, Social Policy and Welfare Buckingham, Open University Press p.9 Payne, M. 1991 Modern Social Work Theory. A Critical Introduction, London: Macmillan. The Care Programme Approach Policy: towards integrated care programme approach and care management (2000) South London and Maudsley NHS Trust 1 [1] http://www.gscc.org.uk/NR/rdonlyres/30BC32F2-20B2-4D90-ABAB-3666D5BB44EB/0/Rolesandtasksconsultationpaper.pdf accessed 31st March 2007 [2] The Care Programme Approach Policy: towards integrated care programme approach and care management (2000) South London and Maudsley NHS Trust [3] Boulton, J 2003 Code of Ethics for Social Work available at http://www.basw.co.uk/articles.php?articleId=2page=14 [4] Quoted in Kemshall, 2002 Kemshall, H. 2002. Risk, Social Policy and Welfare Buckingham, Open University Press p.9