Starbucks Structure

Considering that employees working with Starbucks form the vital core of the company’s success in terms of selling the company’s image to the general public and performing the day-to-day operations, there is the need for the company to hire people who can maintain positive interactions with customers.Advertising We will write a custom essay sample on Starbucks’ Structure specifically for you for only $16.05 $11/page Learn More This can be achieved through a rigorous process entailing job analysis, job specification, and job description by the human resource department. For instance, for Baristas (bar persons), the following should form part of their job specifications and descriptions: Job Specifications; Candidates eligible for the position of baristas will possess the following skills, knowledge, and abilities; Knowledge of different brands of coffee, Be eager to learn new concepts, Ability to learn the art of coffee brewing, Be s elf-motivated, creative, adaptable, team-players, and passionate, and Ability to maintain a large array of regular customers Job Descriptions: Baristas will be charged with the following duties and responsibilities; Brewing and serving coffee to the customers in real-time, Receiving and responding to customer needs/orders quickly, Reporting to their immediate supervisors on issues regarding customer complaints and preferences, and Helping in designing strategies to address customer issues particularly complaints and customer preferences. In a functional organization, work should be delegated to different departments in order to reduce confusion and ensure that work efficiency is maintained. This forms the essence of organizational departmentalization. Therefore, the most appropriate form of departmentalization suitable for Starbucks is product-service departmentalization. Under this form of sub-dividing work into respective departments, different products or services are assigned to specific departments and personnel. As a result, products or services with unique demands and customer preferences are given the maximum attention (Robins Coulter, 1999). Product-service departmentalization is very important for Starbucks considering the range of products the company offers including different brands of coffees such as coffee mocha, espresso, and cappuccino among others. The wide product range is coupled with unique customer services such as interior designs, which encourage different customer behaviors and conduct (Reilly, Minnick, Baack, 2011). Besides, Starbucks’ cafes are located in different areas, and thus it is difficult to adopt other forms of departmentalization. Hence, in order for the products and services offered by Starbucks to grow and prosper relative to customer needs and preferences, there is the need to give more attention to each product or service independently.Advertising Looking for essay on business economics? Let's see if w e can help you! Get your first paper with 15% OFF Learn More As for stores offering food products and lunch, it is imperative for such stores to adopt the same form of departmentalization. As noted in the above discussions, unique products and services require more attention in order to maintain growth and prosperity among customers. It is also to be expected that stores offering food products and lunch have a variety of products and services some of which are universal while others are unique in many aspects. Therefore, it is important to organize such stores into product-specific departments to ensure timely response to customer needs and preferences (Robins Coulter, 1999). From the look of things, it is apparent that Starbucks’ Howard Schultz has been practicing a centralized or bureaucratic system of organizational management. With the vast number of Starbucks’ coffee joints, it is no doubt that a bureaucratic organization will face many challenges. The s ituation can also worsen when a manager/CEO concentrates on business expansion while overlooking other market dynamics such as business competition. Therefore, when an organization begins to experience financial problems of the kind experienced by Starbucks, it is important for the top management to encourage decentralization of power and decision-making processes within the organization. The beauty of such a system is that the top management makes enough time to concentrate on formulating strategies while delegating the day-to-day operations and other decision-making responsibilities to their juniors (Robins Coulter, 1999). Accordingly, with decentralization, there is rapid responsiveness to customer needs and preferences, employee motivation, and cultivation of new businesses processes. As noted earlier, Starbucks can be regarded to as a bureaucratic organization in which business processes, techniques, and regulations are systematically defined and handed down the management lin e.Advertising We will write a custom essay sample on Starbucks’ Structure specifically for you for only $16.05 $11/page Learn More However, due to the inherent disadvantages associated with such an organizational structure, there is the need for Starbucks to modify its organization to include flat structures, downsizing, and outsourcing. By reducing the number of layers through which information travels from the baristas to the CEO, workers are given the opportunity to report directly to the top management. This is the essence of flat organizational structures. Coupled with downsizing which in essence refers to cutting down on low-value activities, a flat structure will enable Starbucks’ top management to respond to customer needs and preferences by getting first-hand information from its personnel on the ground (Robins Coulter, 1999). Furthermore, considering that Starbucks has embarked on increased business expansion over the years, the re is the need to outsource the services of other organizations to try and reduce the number of its operational assets and employees if necessary. The idea behind outsourcing is that the company will be able to identify certain tasks where its employees and business processes perform best and maintain them while delegating other tasks to organizations with the relevant expertise and personnel. For instance, Starbucks can adopt ‘home-shoring’ whereby workers are encouraged to help with customer service from the comfort of their homes. Overall, Starbucks stands a better chance of getting back to its previous status through initiating the right business strategies and processes. References Reilly, M., Minnick, C., Baack, D. (2011). The five functions of effective management. San Diego, CA: Bridgepoint Education. Robins, S.P., Coulter, M. (1999). Management. Upper Saddle River, NJ: Prentice Hall. This essay on Starbucks’ Structure was written and submitted by user Joey K. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here. Starbucks' Structure Starbucks is an American company that started in 1971 in Seattle, America. The company started with roasting and retailing both whole bean and ground coffee. As well, the company sold tea and spices starting with one outlet at Pike Place Market. As of now, Starbucks sells to several million customers daily over an expanded geographical region. Starbucks also sells other goods and services far from what it started with.Advertising We will write a custom case study sample on Starbucks’ Structure specifically for you for only $16.05 $11/page Learn More Statistically, Starbucks has over 18,000 retail outlets spread in over sixteen countries. The company operates in Europe, the United States, South America, Asia, some parts of Africa and North America. With its mission â€Å"to inspire and nurture the human spirit-one person, one cup and one neighborhood at a time†, the company continues to provide high quality products to its customers. It buys coffee from countries in Africa, Asia, and Latin America and roasts it at its own facilities (Morris 2006).  The company offers a number of products to its customer base throughout the world, which includes different blends of coffee, handcrafted beverages, merchandises such as mugs, brewing equipment, gift items, and music. As well, the company offers fresh food, consumer products such as coffee and tea, Ready-to-Drink drinks, and ice cream. The company continues to sustain a responsibility policy through its three pillars of responsibility, which are ethical sourcing, environmental stewardship, and community involvement. Concerning ethical sourcing, the company supports its farmers through loans and supporting forestry programs. The company also commits to conserving the environment with the use of recyclable materials for making cups. Starbucks has invested in research with the view to making all its cups reusable by 2015. The company also supports community service projects ( Morris 2006).  A job description is an outline of the expected functions, roles, and responsibilities of a candidate during a recruitment process. Both the job description and the job requirements are specific to the open position. One of the most important job positions at Starbucks is that of a barperson. The barperson is the â€Å"face† of Starbucks since she is the person who deals with customers first hand. The barperson receives and helps customers to their seats and proceeds to take orders. Another important function of a barperson at Starbucks is recording the transactions and maintaining such records in a proper form for purposes of bookkeeping. A job description is a summary of the roles and functions that an employee serves in an organization. As well, a job description lists out the requirements of the job (Morris 2006).  The barperson reports to the cafà © manager and is responsible for providing superior and customer friendly service to customers.Advertisin g Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Among the duties and responsibilities of a barperson, include taking customers’ orders and fulfilling them, recording all cash and credit transactions while maintaining the balances, reporting to duty for the allocated shifts, and displaying new information concerning Starbucks’ services for the customers’ attention. As well, the barperson coordinates with the other employees of the company whereas attending all trainings and seminars offered by the company. Importantly, the barperson should diligently follow all instructions and orders from the cafà © manger. In order to qualify for this position, a candidate should have cleared high school and should hold over one year experience in a similar environment. In addition to these requirements, the person should have the following person specifications: be passionate about coffe e and customer service, and as well be energetic, detail oriented, and enjoy working with people (Reilly, Minnick Baack 2011).  Starbucks should choose a geographic departmentalization whereby it categorizes departments according to geographical locations. With this kind of departmentalization, a number of retail outlets make up a district. A district manager who reports to the head office in Seattle heads this district. This way, the company is able to maintain its high standards of quality and as well promote its mission and growth statement. The company should maintain its cafà © concept where customers can relax over a cup of coffee whereas finishing on their undone work, as well as send emails and listen to music from the comfort of a restaurant. However, the company should streamline its operations with a view to cutting down costs if it is to maintain a competitive edge over its competitors. The management should handle the different geographic departments differently, wi th regard to cultural and economic backgrounds of the areas the company is in operation. Ideally, the central management at Seattle should encourage the individual geographical departments to carry out research concerning the dynamics of their operating environments. This should be with a view to identifying the strengths, weaknesses, and opportunities for growth for each operating environment (Reilly, Minnick Baack 2011).  In the event that the company experiences financial problems, the company should adopt a twofold strategy in terms of decision-making and the exercise of power. The company should both apply decentralization and centralization of power appropriate to individual cases. First, the head office must ensure that every geographic department meets its strict and ambitious goals and objectives. All geographical departments should adhere to the financial and operational directives of the corporate office. As well, they must maintain quality at an all time high. The cor porate office should see to it that all retail outlets follow its directives and operational procedures.Advertising We will write a custom case study sample on Starbucks’ Structure specifically for you for only $16.05 $11/page Learn More On the other hand, each geographic department must be responsible for its own success. Every department should align its marketing objectives to the specific geographical consumer demands but within the wider view of the Starbucks’ corporate brand image. The geographic department must understand the unique customer characteristic specific to the region, and align its strategies towards meeting and sustaining the demands of its customers. This way all the geographical regions remain attached to the headquarters and conform to the company’s corporate standards (Reilly, Minnick Baack 2011).  In order to increase efficiency and reduce costs, the company should automate its service line. The company s hould automate its service delivery activities in order to save on costs whereas reducing the service time for its customers. Currently, Starbucks is operating at high costs causing it to charge more for its services. By mechanizing and automating the whole value chain process, Starbuck will have a competitive advantage over its competitors since it will be able to charge less. This way, the company will be able to increase and sustain its market share and in which way operate profitably. The company should also standardize its norms so that every employee of the company is able to follow and individually drive the company’s corporate objectives. The head office should devise standardized training programs for all employees of the company. In order to achieve this, a team of experts from the headquarters should drive these training programs (Reilly, Minnick Baack 2011). References Morris, T. (2006, September 1) Understanding Starbucks. Coriolis Research. Web. Reilly, M., Min nick, C., Baack, D. (2011). The Five Functions of Effective  Management. San Diego, CA: Bridgepoint Education Inc. This case study on Starbucks’ Structure was written and submitted by user Rivka Moreno to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Sitting Presidents During Major American Wars

Sitting Presidents During Major American Wars Who was the president during each of the major U.S. wars? Heres a list of the most significant wars the U.S. has been involved in, and the wartime presidents who held office during those times.   The American Revolution   The Revolutionary War, also called the American War for Independence,  was fought from 1775 through 1783.  George Washington  was president. Spurred on by the Boston Tea Party in 1773, 13 North American colonies fought Great Britain in an effort to escape from British rule and to become a country unto themselves. The War of 1812 James Madison  was president when the U.S. next challenged Great Britain in 1812. The British did not graciously accept American independence after the Revolutionary War. Britain began seizing American sailors and doing its best to interrupt American trade. The War of 1812 has been called the Second War of Independence. It lasted until 1815.   The Mexican-American War The U.S. clashed with Mexico in 1846 when Mexico resisted  James K. Polks vision of a manifest destiny for America. War was declared as part of Americas effort to forge westward. The first battle took place on the Rio Grande. By 1848, America had taken possession of a huge swath of land, including the modern-day states of Utah, Nevada, California, New Mexico, and Arizona.   The Civil War The War Between the States lasted from 1861 until 1865.  Abraham Lincoln  was president. Lincolns opposition to slavery was well known and seven southern states promptly seceded from the union when he was elected, leaving him with a real mess on his hands. They formed the Confederate States of America and the Civil War broke out as Lincoln took steps to bring them back into the fold - and to emancipate their slaves in the process. Four more states seceded before the dust from the first Civil War battle had settled.   The Spanish American War This was a brief one, technically lasting less than a year in 1898. Tensions first began escalating between the U.S. and Spain in 1895 as Cuba fought back against Spains dominance and the U.S. supported its efforts. William McKinley  was president. Spain declared war against America on April 24, 1898. McKinley responded by declaring war as well on April 25. Not one to be upstaged, he made his declaration retroactive to April 21. The whole thing was over by December, with Spain relinquishing Cuba and ceding the territories of Guam and Puerto Rico to the U.S. Who Was President During WW1? The First World War broke out in 1914. It pitted the Central Powers (Germany, Bulgaria, Austria, Hungary, and the Ottoman Empire) against the formidable Allied Powers of the U.S., Great Britain, Japan, Italy, Romania, France, and Russia. By the time the war ended in 1918, more than 16 million people were dead, including civilians.  Woodrow Wilson  was president at the time. Presidents During WW2 Raging from 1939 until 1945, World War II actually monopolized the time and attention of two presidents:  Franklin Roosevelt and Harry S Truman. It began when Hitler invaded Poland and France. Great Britain declared war on Germany two days later. Soon, more than 30 countries were involved, with Japan  (among several other countries) joining forces with Germany. By V-J Day in August 1845, this had become the most devastating war in history, claiming between 50 and 100 million lives. The exact total has never been calculated.   The Korean War Dwight Eisenhower  was president when the Korean War broke out just five years later in 1950. Credited with being the opening salvo of the Cold War, the Korean War began when North Korean soldiers invaded other Soviet-backed Korean territories in June. The U.S. got involved to support South Korea in August. There was some concern that the fighting would mushroom into World War III, but it resolved in 1953, at least to some extent. The Korean peninsula continues to be a hotbed of political tension.   The Vietnam War Its been called the most unpopular war in American history, and four presidents (Dwight Eisenhower, John F. Kennedy, Lyndon Johnson, and Richard Nixon) inherited this nightmare. It lasted 15 years, from 1960 through 1975. At issue was a division not unlike that which prompted the Korean War, with Communist North Vietnam and Russia opposing U.S.-backed South Vietnam. The ultimate death toll included almost 30,000 Vietnamese civilians and roughly an equal number of American soldiers. With chants of Not our war! resounding across the U.S., President Nixon finally pulled the plug in 1973. It was two more years before U.S. forces were officially withdrawn from the region in 1975 and Communist forces took control of Saigon.   The Persian Gulf War This one landed in President  George H. W. Bushs lap in 1990 when Saddam Hussein invaded Kuwait in August. He thumbed his nose at the Union Nations Security Council when it instructed him to withdraw his forces. Saudi Arabia and Egypt requested the assistance of the U.S. to help prevent Iraqs invasion of neighboring territories. America, along with several allies, complied. Operation Desert Storm raged for 42 days until President Bush declared a ceasefire in February 1991.   The Iraq War Peace or something like it settled over the Persian Gulf until 2003 when Iraq again prompted hostilities in the region.  George W. Bush  was at the helm at the time. The U.S., aided by Great Britain, successfully invaded Iraq, then insurgents took exception to this state of affairs and hostilities broke out again. The conflict didnt resolve until Barack Obamas presidency when American forces withdrew from the region by December 2011.

Res wk 8 Essay Example | Topics and Well Written Essays - 1000 words

Res wk 8 - Essay Example Qualitative and quantitative researches both have their strengths and weaknesses as well as their contributions to analyze various issues have a unique and conclusive approach. That being said, it is quantitative research that I am more drawn towards. The exploratory and in depth analyses that it entails seems to offer much more in terms of formulating an understanding of a certain concept. Compared to the open and the personal elements that qualitative research comprises of qualitative research is more prone towards numbers, formulas and models that determine a basic link between variables. I feel that qualitative research merely scratches the surface whereas qualitative research dives deep into the problem and looks at the personal experiences of participants through the use of surveys and interviews all of which aim at analyzing thoughts and emotions attached to the issue under investigation. Having always been drawn to words, images and descriptions basing a perspective on number s has never appealed to me. Furthermore I feel as a researcher the contribution that you can put into qualitative research has a more unique and challenging touch to it as you get to know your subjects for what they truly are; compared to that quantitative research seems dry as you analyze and compare numbers and formulas to come to a conclusion. Assignment 4 The argument presented by the writer is much like that of my own opinion when it comes to the debate of qualitative vs. quantitative research. In fact it brings to my mind this interesting article that I had read online called ‘The Qualitative-Quantitative Debate’, during my research. It talks about how the debate between the differences between and relative advantages of qualitative and quantitative methods has been one on which considerable energy has been expended. So much that it is referred to as a ‘hot-button’ issue in social research. It then goes on to delivering a interesting perspective to th e issue (one that I found very fascinating) about there being little differences between qualitative and quantitative data. The pillars for the writer’s argument are firstly that ‘All qualitative data can be coded quantitatively’, that is, anything that is qualitative can be assigned meaningful numerical values. Second, All quantitative data is based on qualitative judgment that is numbers in and of themselves can't be interpreted without understanding the assumptions which underlie them. References Trochim. W. (2006). The Qualitative-Quantitative Debate. Knowledge base. Retrieved from: http://www.socialresearchmethods.net/kb/qualdeb.php Response to professor assignment 1. I understand the common error I made during the formulation of my research question merely because I associated qualitative research questions firmly on their nature to investigate why something is the way it is. However as far as Creswell (2009) suggestion that we avoid using the word ‘w hy’ I will reformulate by question from: ‘Why do juveniles commit crimes?’ to ‘What are the reasons that contribute to juveniles ability to commit crimes?’ I went through the aspect of interpretive inquiry again and I see how I

Racial issues among black & latino boys in school Research Paper

Racial issues among black & latino boys in school - Research Paper Example This is a fundamental variation, since concentrated poverty is related to mediocre educational performance. Poverty at the school level is linked to several factors that impact the overall chance of a school at effectively educating its students, incorporating parent educational backgrounds, accessibility of advanced lessons, educators with specializations in the subject they are handling, fluctuation in enrollment, dropouts, remedied health dilemmas, lower college admission rates and several other critical factors. The large project of compensatory schooling initiated by the nation has had considerable predicaments in achieving improvements and benefits in schools wherein poverty is greatly felt and concentrated. Once school districts go back to vicinity schools, students of white racial background have a tendency to sit beside students from the middle class group but African-American and Latino students are expected to sit beside students from the low class or impoverished group (F ife, 1992). Hence, while discourse over the accurate effect of desegregation persists, it is unquestionable that African-American and Latino students in racially assimilated educational institutions are commonly in schools wherein there are higher levels of standard academic performance than are those in segregated schools. Desegregation does not guarantee that students of non-white racial backgrounds will acquire better opportunities in those educational institutions that rely on how the racially integrated school is managed but it does normally place marginalized students in schools wherein there are better opportunities as well as better equipped and trained peer groups. In a period within which compulsory state examinations for graduation are being implemented, college admissions requirements are getting higher, remedial classes in college are reduced and positive action has previously been eliminated in our two biggest states, the

Be a successful Adult learner Essay Example | Topics and Well Written Essays - 250 words

Be a successful Adult learner - Essay Example I chose to take a writing course not because I’m interested purely in the subject (on the contrary - I am not really found of writing essays), but mostly because I am eager to deepen my knowledge. I believe effective writing is extremely important for a person of my profession for several reasons. First of all, effective writing is always an attribute of an educated person who is a professional in one’s field. Secondly, knowledge and skills in the subject are to help any future nurse to avoid spelling or other mistakes that might be vitally important for a patient. In addition, I believe the course in writing will not only help me to improve the writing skills, but will also enrich my knowledge about the better ways and methods of studying and gaining new knowledge, as well as expressing own thoughts and ideas. Since I am eager to obtain a nationally recognized professional qualification, the writing skills, I believe are an integral part of it. Besides that, good and experienced teaching staff as well as well-developed academic programs will broaden my mind and help me to acquire all the necessary skills to succeed in my future

Definition of fixed cost and variable cost

Definition of fixed cost and variable cost Fixed cost (FC): is a cost that remains constant, in total, regardless of changes in the level of activity. Fixed costs are not affected by changes in activity. Consequently, as the activity level rises and falls, total fixed costs remain constant unless influenced by some outside force. But fixed cost per unit decreases as the activity level rises and increases as the activity level falls. (Garrison etal., 2006, P49). Fixed costs include salaries of executives, interest expense, rent, depreciation, and insurance expenses. . Variable cost (VC): is a cost that varies, in total, in direct proportion o changes in the level activity. The activity can be expressed in many ways, such as units produced, units sold, miles driven, beds occupied, lines of print, hours worked and so forth. But variable cost per unit remains constant. ((Garrison etal., 2006, P48). Direct cost, indirect cost and overhead costs Direct costs: is a cost that can be easily and conveniently traced to the particular cost object under consideration. The concept of direct cost extends beyond just direct materials and direct labor. (Garrison etal., 2006, P50). Example: the salary of supervisor in marketing department is the direct cost for marketing department. The salary is likely the same each month not depend on the quantity of sales product. Indirect costs: is a cost that cannot be easily and conveniently traced to the particular cost object under consideration. (Garrison etal., 2006, P50).   Each business has its own method of allocating indirect costs to different products, sources of sales revenue and  business units.  Business managers and accounts should always keep an eye on the allocation methods used for indirect costs. Example: Depreciation on the production machine is also an indirect product cost, it stays the same each year not depend on the volume produced on the machine. Costs can be direct and indirect depending on the cost object: product, department,  and others such as division, customer, or geographic market. The total amount of the  cost remain the same as volume changes, it is fixed cost. It is a variable cost if the total cost change in proportion to the change in the activity or volume. Overhead costs: the indirect recurring costs of running a business that are not linked directly to the goods or service produced and sold. Overhead costs can include payments for the rent of premises, utility bills, and employees salaries. Controllable costs and uncontrollable costs Controllable cost: are those costs which can be regulated or controlled by specified member of an undertaking. Most of the variable costs are controllable costs. For example, direct material, direct labor and direct expenses à ¢Ã¢â€š ¬Ã‚ ¦are controlled by the lower level of management. Uncontrollable cost: can not be controlled by the specified member of the undertaking. Most of the fixed costs are uncontrollable cost. For example, factory rental expense, supervisors salary, depreciation. Evaluate the statement I have trouble with the terminology-direct costs, also called variable costs, are the ones that are controllable. Whereas indirect costs or overheads, also called fixed costs, are uncontrollable. Based on the definitions above, I strongly disagree with the statement because the delegate assumed wrongly about the cost. There are many ways to classified cost depending on the purpose of management. According to association with products, costs are divided into product costs and period costs. According to identifiably, costs are divided into direct cost and indirect cost. According to behavior, costs are divided into fixed cost, variable cost and semi- variable cost. According to controllability, costs are divided into controllable costs and uncontrollable costs. Direct cost can be fixed cost and variable cost depending on situations For example: the salary of supervisor in manufacture department is the direct cost for manufacture department. The salary is likely the same each month not depend on the quantity of product. It is a fixed cost of manufacture department. Raw material supply for manufacture department is a direct cost for department but it is a variable cost, total amount of supplies use in the department increases if the volume in the department increases. Indirect costs can be fixed costs and variable cost also: In opposition to direct cost, most of indirect cost is fixed cost. For example rental cost is indirect cost for part production, it is a fixed cost of manufacture department stay the same each month, its not depend on the number of product. But indirect cost can be variable cost also. The cost of electricity for administration of manufacture department is variable cost monthly depending on the number of electricity use more or less. Controllable cost and uncontrollable cost Most of variable costs are controllable. To illustrate: low level manager in manufacture product is the direct monitoring and control of production process. They can be managing the raw material use to create product and direct labors that mean control the number of employees needed to complete product. Management can organize the use of resources effectively in the short term. On the other hand, many of fixed costs are uncontrollable. They are imposed in terms of management such as business can not decide the rental fees of factory, the rent for his unit negotiated by higher management, or the rates dictated by the local authority. Question 2 1. Participative budgeting Budget preparation is the process by which organizational goals are translated into a plan that specifies the allocated resources, the selected processes, and the desired schedule for achieving these goals. There are two main types of budgeting: bottom-up budgeting and top-down budgeting. Participative budgeting is a method of preparing budgets in which managers prepare their own budgets. These budgets are then reviewed by the managers supervisor, and any issues are resolved by mutual agreement. Manager Marketing Manager Sales Vice President Sales Vice President Finance President and CEO Vice President Production Cashier Controller Manager Manufacturing Manager Distribution All level of an organization should work together to create the budget. Each level in organization should contribute in the way that it best can in a cooperative effort to develop budget. Lower level management is responsible for setting the estimate of budget data in a participative system and submits them to the next higher level of management. Before the budget is accepted, they must be reviewed and evaluated by middle management before they are transferred to the organization. Advantage of participative budgeting Participative budgeting is relevant to all member of particular project, it helps to encourage all participants contribute idea to built a project effectively. Budget information is given clearly and fairly accurate because it use of the data available at the project management level Working motivation is higher when an individual directly involved in setting goals rather than goals imposed from above. Self-imposed budget made commitments to implement the goals. If the budget has been setting from top management, managers can say that budget is unreasonable or impractical to start, could not be performed. With participative budget, it does not happen when the managers set a budget for themselves. Disadvantage of participative budget Time consuming and costly because too many participants involved in setting budget project. The influence of top manager is limited over the budget process. However, when the lower-level managers plan the short budgets and mid-range budgets, outlining organizational policies and goals, they can influence the outcome by issuing a statement. Individual tend to overstate the real resource needs because they think that all budget will be cut in certain proportion by top manager and set a goal lower than actual for easy to achieve the goal. 2. Budget variance a. Definition of budget variance: Total budget variance is simply the difference between the actual cost of the input and its planned cost. Total variance = Price variance + Usage variance In standard costing systems, the total variance is broken down into price and usage variance. Price variance is the difference between the actual and standard unit price of an input multiplied by the number of unit used. Usage variance is the difference between the actual and standard quantity of inputs multiplied by the standard unit price of the input. Total variance = (AP x AQ) (SP x SQ) ACTUAL COST (AQ x AP) STANDARD COST (SQ x SP) STANDARD COST (SQ x SP) ACTUAL COST (AQ x AP) > FAVORABLE VARIANCE (ACTUAL UNFAVORABLE VARIANCE (ACTUAL > STANDARD) AQ means the actual quantity of input used to produce the output AP means the actual price of the input used to produce the output SQ means the standard quantity SP means the standard price Favorable variance and unfavorable variance are not equivalent to good and bad variance. The terms indicate the relationship of the actual price or quantities to the standards prices and quantities. b. Budget variance investigation Managers responsibility is carefully calculated the variance because that is a part of effective control of organization. In general, it is difficult to manage external sources of budget variance (government policy, stock market, fluctuation of exchange rateà ¢Ã¢â€š ¬Ã‚ ¦) rather than internal sources (raw material, cost per hour on direct labor). Management should know about the acceptable range of performance. If the budget has a favorable balance that means it has brought the profit to the company. Conducting an investigation to find out the reason why the variance of budget was favorable and it could be made more than in the future. If the variance is small, it should not be too worried. In fact, a little variance between actual budget and the projected figures is always happens. With the very small difference, the manager can ignore them, no need to adopt strong action because it does not bring terrible consequences for the business. So, with little difference, the best way to solve is simply putting it into stride. If the budget has unfavorable variance, head of department need to conduct an investigation to find out the main causes by external influence or internal influence. For example the increase of raw material usage per unit more than allowed standard because it was poor condition of machine or poor manufacturing. Find the cause and how to fix the problem; it is a good measure to prevent a similar situation may occur in the future. After having adverse variance the budget needs to rewrite or the budget needs to verify by internal audit. Question 3 Explain the term used in the statement 1. Committed fixed costs Committed fixed costs relate to the investment in facilities, equipment, and basic organizational structure. The two characteristics of committed fixed costs are that they are long term in natural, and they cannot be significantly reduced event for short periods of time without seriously impairing the profitably or long- run goals of the organization. Even if operations are interrupted or cut back, the committed fixed cost will still continue largely unchanged (Garrison etal., 2006, P190). For example: Vietnam airlines has total 80 aircraft, the company must pay money for depreciation, maintenance and insurance expense. The expense is not depend on the number of times the plane fly or the number of passenger in plane. It is a committed fixed cost. Decisions to acquire major equipment or to take on other committed fixed costs involve a long planning horizon. Management should make such commitments only after carefully analysis of the available alternatives. Once a decision is made to acquire committed resources, the company may be locked in to the decision for many years to come (Garrison etal., 2006, P191). For example the total committed fixed cost of renting the building for the hotel is very high and the company must commit to pay for it at least 5 years in Vietnam. Uneven revenue flows It is showed that the difference of demand (low or high) for product or service in different periods. At times the company is very busy and at others it suffers from very slack periods. The hospitality industry is often divided into two distinct seasons: high season and low season. The period time between two seasons can move and change each year. In high season, the hotel does not have enough room for customer and the room rate is very high that bring large of profit for the hotel. In contrast, in low season the hotel must reduce the price and apply promotion to attract tourist. It is a common situation of hotel and resort. The implication of the above situation for the company Many of our cost are committed fixed cost. Our revenue flows occur very unevenly. To be profitable we have to take a flexible approach to pricing The company in hospitality industry has large proportion of fixed cost for the initial investment so the break even point is also very high. Company will operate with high level of capacity before earning a profit. But when passed break even point the profit will increase rapidly. Committed fixed cost has a little effect to the level of costs in the short term. Revenue is the money the company receives for selling their product or service. It is calculated by taking the selling price and multiplying it by the number of units sold. Profit is the amount of money left over after costs have been covered. It is calculated by: total revenue minus total costs. Therefore, profits will not be improved by a greater emphasis on cost management of costs. The company will get profit if the revenue is maintained consistently above break even level. Due to the nature of leisure industry, the product is not in storage so the focus on revenue during the period low level of demand is the necessary task of this company. By adopting a flexible approach the company is adapting the price of the product or service to suit the situation of the company and the amount of money customers are willing to pay. But the given price must be greater than variable cost and above break event point. This pricing strategy is designed to attract as much business as possible when the company has spare capacity. The price will be increased for busy periods when the company can expect to operate near to full capacity. For example: In Vietnam, Da Nang has a long beautiful coastline. Seaside hotels have a high level of demand in the summer (from May to August), this time mainly to serve domestic tourist. The room rates are usually higher two times as much as normal. The hotels have maximum revenue in this period. In the low season from October to February next year, the hotel has launched promotions to attract tourist such as discount 30% room rate at Furama Resort or stay 2 night get 1 night free at Golden Sand Resort. In this case, at times of low volume an inflexible, cost orientated approach to pricing.

The Lie of the Land :: Haydn Middleton Davids Story

The Lie of the Land The Lie of the Land, written by Haydn Middleton, is a novel about protagonist David Nennius and his past, present, and future. David tells readers about his past through sections entitled "David's Story," a narrative that he is writing in which he reveals secrets about his conception, birth, life, and impending death. Through this, we learn that David is the son of the sky and that there is a woman who has claimed him as her own. This woman haunts him with the statement "I know you, I have found you, and I will not let you go," and in the end, he will "dance in the brightest light the dance of death at the gateway to Albion" (p. 84-85). He constantly lives in this woman's shadow and cannot know happiness with another, so after his is married to Melissa and fathers a son, Art, David knew "that he would dance before his time" and "that there would be more than one end" (188). In this so-called "end before the end," David found his 13 year old son being forced to give a man oral sex in a bathroom in a park, and, outraged, David kills the man. Soon after, Melissa and Art leave, and after some time, David believes that he is given a new beginning when he finds a man named Quinn at his allotment on top of the mound under which he had buried the man he murdered. In time, David loses faith in this false hope and believes that he has to die to atone for what he has done. This he shares with a girl named Rachel whom he meets at the Good Samaritan center. When Quinn and Rachel find David's Story, they are convinced that it is "the beginning of a very long suicide note," and the two intervene to keep David from taking his own life (154). Middleton, Haydn. The Lie of the Land. New York: Ballantine Books, 1989. Ordinary People Ordinary People is a novel about an adolescent boy named Conrad Jarrett. The story begins after Conrad has returned home from spending eight months in a hospital for attempting to commit suicide after he was involved in a sailing accident in which his older brother Jordan was killed. In the accident, a storm arose while the boys were on the lake with their sailboat. The two worked to control the boat, but it tipped and they fell into the icy water.

Preoccupation with Death in Hamlet Essay

â€Å"Hamlet† is a play permeated with death. Right from the opening scene of the play death is introduced, where the ghost of Hamlet’s father introduces the idea of death and its consequences. Preoccupation with death is a major theme in this play as shown in the numerous deaths of the main characters of Hamlet, Polonius, Gertrude, Ophelia, Claudius and Laertes. Taken off the web accurate definitions of â€Å"preoccupation† are the following: 1)a state in which you think about something so much that you do not think about other things; 2)something that you think about and want to do because it is important. This is exactly what the main characters are preoccupied by-death. An example would be that Hamlet is preoccupied by death throughout the story. It is apparent that Hamlet is haunted by his father’s death. When Hamlet encounters the ghost of his father, their conversation raises all kinds of unthinkable questions, for example murder by a brother, an unfaithful mother, that triggers Hamlet’s obsession. He feels compelled to determine the reliability of the ghost’s statements so that he can determine how he must act. Ultimately, it is his obsession with death that leads to Hamlet avenging the death of his father by killing Claudius. Although Hamlet’s preoccupation is deeply rooted in his character’s fascination with death, it could be a product of his grief. Hamlet’s most potent consideration of death comes in Act 4, Scene 3. His almost gruesome fixation with the idea of death is revealed by his mockery and such when asked by Claudius where he has hidden Polonius’ body. Hamlet’s answers seem to reveal an extremely morbid state of mind. Hamlet exclaimed how once the body dies, it goes through a cycle where it is eaten by worms, these worms are used to get food for another person therefore, that person digests the dead body. Finally, the graveyard scene shows how Hamlet views death and that he fears how no matter who you were or what you did that someday you too, will be at one with the earth and dirt only to become decayed, fed upon and then nothing. â€Å"No, faith, not a jot; but to follow him thither with modesty enough and likelihood to lead it; as thus: Alexander died, Alexander was uried, Alexander returned into dust; the dust is earth; of earth we make loam: and why of that loam, whereto he was converted, might they not stop at a beer-barrel? † (Act 5, Scene 1 Lines 201-206) As Hamlet continuously postponed the death of Claudius he became more preoccupied with the various ways he could have his revenge. Hamlet has completed his transformation from an unhappy young man to a hardened killer. He has no hope and despite Horatio’s praise, by this time he would not have made a good king.

Buddhist Monk in Letter Form essays

Buddhist Monk in Letter Form essays Growing up I was very poor and unhappy. I decided very young that the only way to truly understand happiness was to become wealthy. At the age of 12, I went out and got a job as an assistant for a scientist. However, I wanted to make a lot of money. Therefore I chose to work for an evil, rich man. His unethical line of work consisted of terrible studies done on people with physical and mental handicaps. Whenever I would help him with the unethical part of his studies, something bad always happened to my family or me. After multiple mysterious accidents causing death to my family and plenty of injuries to me, I realized money didnt make me happy. I wanted out of the business once I made a connection between my work and my bad luck. I realized I needed change in my life. So I went out and sought knowledge, as you are now. I discovered Buddhism. This is what I found and I hope it will help you. The reason bad things are happening to you and your family/friends is simple. Its called Karma and means the law of moral cause and effect. It includes past and present actions and good or bad karma results from our own actions. Meaning that every time you off someone this is seen as a bad thing and you must receive the bad effects of this. You need to change your life and your occupation. You cannot kill and not expect consequences. Buddhism teaches that the law of karma and the four noble truths, basics of the Buddhas teaching, will help end your suffering. Here are the four noble truths. First, no one can deny that suffering is the conditions of all existence. Buddha understands that everyone suffers. However, he believes that you can end this suffering. The explained reason for this suffering is the second noble truth that general dissatisfaction comes to human beings because they are possessive, greedy! ...

Social Justice Wrays Essential Aspects of Biblical Law and Justice

Social Justice Wrays Essential Aspects of Biblical Law and Justice Introduction The purpose of this paper is to evaluate Wray’s essential aspects of Biblical Law and Justice in light of what it offers religious educators for the classroom study of justice. A large portion of the Bible has been dedicated to the issue of law and justice.Advertising We will write a custom essay sample on Social Justice: Wray’s Essential Aspects of Biblical Law and Justice specifically for you for only $16.05 $11/page Learn More Therefore, religious educators who teach about justice in classrooms today must go back to the Bible and look at biblical legal codes and justice. Justice has become a matter of concern for many people in modern societies. Nevertheless, it is a concept that is socially constructed, meaning that it is subject to contextual interpretation. Various Interpretations of Biblical Laws and Justice Wray has conducted an extensive study on the subject of social justice and suggests that students taking any course on law or social justice must go back to the origins of these laws and justice, in this case the Bible. He maintains that biblical laws and justice should be taught in the classroom in a bid to tackle some of the prevalent issues affecting modern societies, including laws, prohibitions and injunctions (Wray, 2011, p. 161). Indeed, the quest for social justice has been highlighted by many social philosophers for many centuries since the emergence of enlightenment and industrial revolution. The industrial revolution and the emergence of capitalist economies gave rise to social decay and the erosion of social values as most people were subjected to hard social and economic conditions.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The world is divided between the haves and the have-nots. In theory, social justice is an attempt to address the question of equity and fair distribution of income and resources. The theory of justice implies that people should be treated equally (Miller, 1999). The concept of social justice is widely used today to refer to the fair distribution of resources amongst the members of the society. For many centuries, this concept has been applied in various societies, but it is evident that even today discrimination of the poor from the market economy still continues (Miller, 1999). However, regardless of what has been researched, written or formulated as part of our social policies, justice is far from being realized. Perhaps it can be argued that humanity have rejected the origins of these laws and regulations and came up with mere philosophies that does not address the real problems. The best model for social justice is in the Bible which in Borg’s view is the foundation for political and personal transformation. Any attempt to fight for social justice must be based on the word of God because the Kingdom of God is the heart of jus tice (Borg, 2003). Borg also argues that although the American society promotes the principles of individualism, all humans are part of a wider social-economic, political, cultural, and faith systems that promotes social lives in the community (Borg, 2003). Borg goes back to the biblical account to show God’s passion for social and political justice. He maintains that Jesus’ teaching about the Kingdom of God in the New Testament is all about justice (Borg, 2003).Advertising We will write a custom essay sample on Social Justice: Wray’s Essential Aspects of Biblical Law and Justice specifically for you for only $16.05 $11/page Learn More Similarly, views have been expressed by O’ Donohue who states that the biblical concept of justice is intrinsically connected to human relationship. He argues that God demands for justice that does not appear in abstract, but the kind of justice that exists within our human lives. True justice emer ges from the relationship between humanity and God and fellow humanity. It starts with the individual then moves on to society (O’ Donahue, 1977). This is the line of argument that Wray has followed. In his view, biblical law and justice should be the main text for students studying social justice and other law related courses. The most important part of these texts is that which deals with Torah on the Old Testament and the Kingdom of God in the New Testament. These texts contain the golden rules upon which we derive our mannerism and ways of treating other people. The purpose of the biblical laws was originally given to regulate human behavior in a manner that was intended by God from the beginning (Wray, 2011). Consequently, these laws have become the cornerstone for legal codes that governs modern civilized societies. This is not to say that the modern societies are perfect. But regardless of their levels of civilizations crime, injustices and immoralities are still the o rder of the day. We still have many cases of rape, murders, theft, slandering, corruption, fraud, and lying, even as the bible prohibits such behaviors.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Our jails and prisons are full of people have been locked up for going against these laws. These laws have governed the world since the days of ancient Israel when they were first given to control humans but their behaviors are still the same (Berger, 2007). This does not imply that these laws are ineffective. In fact, they are still unique and effective if applied appropriately. Wray laments that most religious educators and preachers do not discuss biblical justice with the laws of Israel. This means that one cannot teach about observing the laws without first developing a relationship with the lawgiver, who is God. For instance, treating other people fairly, defending the poor and the weak can only demonstrate the existing covenant relationship with God. The Four Assumptions of Biblical Laws and Justice Wray also outlines four main assumptions connected to the interpretation of the biblical laws and justice (Wray, 2011). The first assumptions that are commonly held by many people purports that the Ten Commandments were given by God and therefore God’s people are obliged to abide by these rules and regulations. In Wray’s view, the ten commandments should be treated like’ formulaic prohibitions’ that controls human behaviors and legalizes how the community needs to relate with each other (2011, p.162). He continues to suggest that the interpretation of the law should not be confined to the Ten Commandments only, but should include the entire Torah including other 600 laws. However, there are divergent views concerning the interpretation and practice of Torah (biblical laws from genesis to Deuteronomy) between various Christian denominations and other world religions (Wray, 2011). The second assumption suggests that when one breaks these laws then they are subjected to punishment which in Wray’s view has given birth to retributive justice. The interpretation of this concept has brought lots of complications to the understandi ng of crime and punishment, commonly referred to in the bible as an eye to eye. Wray claims that biblical laws are divided into two areas, the apodictic laws which include the Ten Commandments which in most cases are prohibitory nature. He argues that this group of laws does not contain any elements of punishment attached to them, rather they were meant to deter the offenders from committing the offence. In other words, they are precautionary or preventive rather curative. They are unique and different from any other laws found in Ancient Near Eastern regions (Wray, 2011). However, Wray indicates that the second type of the laws can be grouped as casuistic because they are more of case laws which were common in the Ancient near eastern societies and commonly used in court cases in even in those days. From his assessment of these two types of laws, Wray concludes the entire Torah were specifically give to the Children to regulate their devotion to God and control how they behave towa rds their human beings (Wray, 2011). According to Wray, the third assumption supports and advocates for Golden rule. This rule suggests that we should treat others fairly and then expect the same in return. He argues that the Golden Rule promotes justice and fairness in the society. It addresses the notion of fairness and justice and especially to the weak, oppressed and poor. While the fourth assumption purports that justice is about caring for those people in the society who are less fortunate, socially disadvantaged and marginalized (Wray, 2011). Conclusion This paper has attempted to evaluate Wray’s paper which suggests that the essential aspects of biblical law and justice must be taught to classrooms for those studying justice and law related a subjects. Social justice is still a major concern for many societies and the solution is to go back to the basics. The author argues that justice is socially constructed; meaning that its interpretation differs from one society t o another. Wray argues that the biblical laws upon which our modern legal code and social values are based were originated given by God to govern human behaviors and regulate how they relate with God and fellow humanity. Therefore, true justice must start with the individual’s close relationship with God and then be reflected and translated back to the society. This implies that our view and practice of justice must begin with the individual person and stream down to the society. Furthermore, it supports the argument that religious educators must teach the individual students to change their own views and attitudes as individuals before they can go out there and transform the rest of society. Reference List Berger, R. M. (2007). What the heck is social justice? Sojourners Magazine, 36(2), 37. Borg, M. (2003). The kingdom of God: The heart of justice. In The heart of Christianity. pp. 127-148. San Francisco: Harper Collins. Miller, D. (1999). Principles of social justice. Camb ridge, Mass: Harvard University Press. O’Donahue, J. (1977). Biblical perspectives on justice. In Haughey, J. (Ed). The faith that does justice. pp. 68-112. New York: Paulist Press. Wray, T. J. (2011). What the Bible really tells us: The essential guide to biblical literacy. Lanham, Md: Rowman Littlefield.

BHS 455 (Computer & Information Systems) Module 2 CBT Essay

BHS 455 (Computer & Information Systems) Module 2 CBT - Essay Example One study by (Baggs & Schmitt, 1997) found several major positive outcomes form nurses and physicians working together, they were described as improving patient care, feeling better in the job, and controlling costs. In another study (Alpert et al., 1992) also found that collaboration among physicians and nurses led to increased functional status for patients and a decreased time from admission to discharge. The information that generally needs to be shared at Presbyterian Hospital mostly focuses on patient records and backgrounds. Both physicians and nurses must have access to patient medical records in order to know what to do to help the patient. Furthermore, both nurses and physicians need to also have access to the patient in order to meet and treat the patient. Physicians will usually make the final diagnosis on a patient, especially in the hospital. This is where some of the information between physicians and doctors may differ. While the physician interprets and makes the diagnosis most often, it us up to the physician to then provide that information to the nurse, so the nurse can take the appropriate steps with the patient.

Natural and houman life in Mono Lake Essay Example | Topics and Well Written Essays - 500 words

Natural and houman life in Mono Lake - Essay Example While many species find the lake unfavorable for life due to its high pH and alkalinity, the alkali flies find a lot of benefit in these conditions (Herbst1& Bradley1 670). The water of the lake provides a natural breeding ground to the flies much as it provides good ground for feeding as it is filled with different kinds of algae; blue and green (Herbst1& Bradley1 670). Many species of birds live around Mono Lake and many others travel from as far as South America and take time to rest and rejuvenate on as they migrate from different places. The birds mostly find the Mono Lake a suitable ground for breeding as there is plentiful supply of food in the form of alkali flies and brine shrimps, especially between mid summer and fall (Cash & Bradley 312). It is estimated that over 100 bird species in totaling millions grace the Mono lake area at different times of the year (Mono Basin Ecosystem Study Committee of the National Research Council 46). It is estimated that more than 44,000 California Gulls find breeding ground around the lake in spring every year (Mono Basin Ecosystem Study Committee of the National Research Council 46). Some of the birds that are found in the wider Mono Lake region include red-necked phalaropes, flamingoes, egrets, Wilsons phalaropes, horned lark , bank swallow, dusky flycatcher, stellers jay, scrub jay and eared grebes, to name but a few. While the population of water fowls such as ducks was high in the lake several decades ago, this is no longer the case. The ducks, Gadwalls, Geese, Mallards,and Green-winged Teals have almost disappeared over the years as a consequence of the diversion of the river that flowed into the lake in 1941. Humans have lived in the Mono Lake region for a long time. The Kutzadikaa people find benefit from the lake in that they normally hunt alkali flies for food during winter periods as noted by Herbst and Bradley (193). For the different bird species and the tufa mounds that