Ethics During Change Essay

As society has seen over the last few decades, ethics had not been at the forefront of organizational decision-making and change processes as it should have been. Unfortunately because of the actions or lack of actions by the few, many lives have been devastated and society’s view of corporate organizations has been severely damaged. Between government interventions, and organizational realizations, ethics seem to have become a focal point during the decision making and change processes. Most organizations realize that changes must occur to maintain, sustain, and grow, and the inclusion of ethical considerations is imperative to sound decisions and implementation. Organizations must make a commitment to themselves and society, to uphold a high level of ethical standards and behaviors, to ensure the view of the organization remains positive. Simply stated, ethics are beliefs individuals and organizations have that determine what standards or behaviors are deemed to be appropria te or inappropriate. According to Sonenshein (2009), there is a theory about the emergence of ethical issues during the change process (Sonenshein, 2009, p. 230). Sonenshein (2009) explains that the starting issues found in change are, â€Å"trigger points, ambiguity, and employee welfare frame† (Sonenshein, 2009, p. 230). Sonenshein (2009) further explains that the starting issues found during the implementation of change, refer to an individual’s sense-making about the organizational change (Sonenshein, 2009). Sense-making, according to Palmer, Dunford, and Akin (2006) â€Å"is a significant part of importance to understanding the change† (Palmer, Dunford & Akin, 2006, p. 190). When one does not have a clear understanding of the changes occurring, and the effect or consequences the change will have on him or her and the position held within the organization, emotions tend to become involved. One emotion described by Sonenshein (2009) is that an individual may perceive during the ch ange process, is â€Å"loss,† which he explains may also lead to an individual believing that he or she has been treated unfairly (Sonenshein, 2009, p.  231). To further add to ethical change issues, if the directives created for the change are not clear and concise, the interpretation of what is to occur can have multiple meanings and cause confusion. Ambiguity occurs when, â€Å"an organization has a vision but is not prescriptively clear on how to achieve it† (Palmer, Dunford, & Akin, 2006, p. 268). Palmer, Dunford, and Akin (2006) explain the importance of communication during change implementation as well as factors that help to create a sense of confusion. The three factors mentioned are, â€Å"message overload, message distortion, and message ambiguity† (Palmer, Dunford, & Akin, 2006, p. 268). The purpose of communication is to ensure each individual understands the changes to occur, the reasons for the change, and the effects expected from the change. The individual must have the ability to make sense of the change, understand the social impacts of the change, to ensure he or she is willing to â€Å"buy-in† to the change. The â€Å"employee welfare frame† is explained as a thought process some employees choose to use to determine the impact the organization’s change will have on him or her, and any inherent rights that may be infringed upon because of the change (Sonenshein, 2009). As explained by Sonenshein (2009), â€Å"poorly managed change efforts erode organizations relational health† (Sonenshein, 2009, p. 233). For an organization to achieve a successful change, the stakeholders must see the benefits associated with the change. The stakeholders must also have a clear view of the organizations vision and mission to accept and commit. Some organizations may take short-cuts in efforts to speed-up the change process; others may conceal information from employees and external entities that may be vital to gaining acceptance and commitment, thus damaging how the organization is viewed by stakeholders. Ethics in business must remain at the forefront of any decisions or changes during discussions or implementations. As seen, ethics in business is not confined to simply financial reporting; ethics encompasses every facet of organizational health and growth. References Palmer, I., Dunford, R., & Akin, G. (2006). Managing Organizational Change: A Multiple Perspectives Approach, 1e. Retrieved from The University of Phoenix eBook Collection database. Sonenshein, S. (2009, Jan/Feb). Emergence of Ethical Issues during Strategic Change Implementation. Organization Science, 20(1), 223-239. Retrieved August 23, 2013 from http://sonenshein.rice.edu/uploadedFiles/Publications/Sonenshein_emergence%20of%20ethical%20issues%20during %20strategic%20change%20Org%20Science.pdf

Immigration to the United States Essay

What reasons motivate people to immigrate to the United States? We know that most newcomers leave behind poverty and unemployment in their homelands in search of better fortunes in America. However, research on this subject suggest that the causes of immigration are often more complex and numerous than most assume. The capacity of natural disasters, environmental crises, overpopulation, wars, and civil unrest to uproot and set in motion millions of people around the globe and refugee and asylum policies that extend relief to some non-citizens fleeing political, ethnic, religious, and gender persecution. This is but a short list of the different reasons to mass immigration to the United States today. Evaluating the causes of U.S. immigration can reveal a great deal about recent immigrants, their homelands, and America’s image abroad. Daniel Tichenor from the Rutgers University states in his essay U.S.A. Immigration, â€Å"The story of the American people is a story of immigration and diversity.† Each immigrant in this country has a different reason of why he or she came to the  United States. Throughout the years the reasons change for the new immigrants; according to the American Immigration Web Page, â€Å"from 1607-1830 the major reasons were political freedom, religious tolerance, economic opportunity, people wanting a better life, better job, more money and some were forced to leave because of slavery.† There are two types of motivation for immigration â€Å"push† and â€Å"pull† factors. According to Daniel Tichenor, push factor is â€Å"the need to leave in order to survive.† Push factor is the case of the people that was mentioned before, the people that have to leave their country for political freedom, religious tolerance, and the slavery. An example of this is the case of Turkey, Morocco, Egypt, and Senegal. â€Å"These countries involve men looking for a job education, and escaping from persecution, and over a period the process is followed by family reunification migration and family formation migration†Ã‚  (push and pull factors of International Migration web page). Pull factor is when the people are attracted for what they could have in other country, like economic opportunity, better opportunity of to get a career, they want a better life. It is the case of Mexico. When Mexicans immigrants came to the United States; they are looking for better economic life. The difference between the dollar and the peso (Mexican coin) is too much, one dollar in the actuality are around eleven pesos with fifty cents, so Mexican men came to the U.S.A. to get a job, and they usually send the money they earn to their families in Mexico. In some of the cases after a few years, they bring all their family to the U.S.A. for family reunification. In some cases people have both â€Å"pull† and â€Å"push† motivations to immigrate to the United States; it is the case of Cubans. Cubans come to the United States for political freedom, escaping from Fidel Castro, and looking for a better life and more economic opportunities. As we can see, both â€Å"pull† and â€Å"push† factors in most of the cases end with the same phrase â€Å"family reunification.† Everyone who goes to other country looking for freedom or a better life need more than that, they need a family who share all the good things with, but someone who wants to live in the United States needs a citizenship or at least a residency to do it. Some of the countries have more facilities than others to get the necessary documents to live in the U.S.A. For example, for Cuba it is easier than for other countries to get the residency. â€Å"Until 1985, there was no quota for Cubans entering the United States via normal immigration procedures as there was for other immigrant groups.† In the past, both documented and undocumented Cubans who came to the U.S.A. were welcome, â€Å"Cuban undocumented entrants have always had special status, while entrants from other countries have been required to demonstrate that they were fleeing political persecution to be granted refugee status.† It is known for all around the  world that Cuba has very strong political problems, and this is the reason of why they have this special status, since 1996 â€Å"the Attorney General has had discretionary power to guarantee permanent residency to any Cuban who has been in the United States for a year, including those on visitor’s visas who have overstayed the period delineated in their  visas.† (All quotes are from the Web Page, Cubans have a very strong sense of cultural identity.) For other countries it is more difficult to get the U.S.A. residency, for example the case of Mexico. In the past if a child had been born in the United States, the parents become U.S.A. citizens as same as the child. Over the years this rule changed, in the actuality there are just two ways to become a citizen for the Mexicans, the firs one is that you by yourself submit the application to the U.S.A. embassy, and wait until all the process is ready and they’ll call you for the interview, they the people who works in the embassy, check all your status, and if you cover all the requirements they will give you the U.S.A. residency. The second way is that someone of your family, and it has to be a parent or a brother, send to the embassy a request that say that they want you to be in the country, after this it is the same process than the first one, but you have more opportunity to be accept because one member of your family is requiring you to be in the country. Only after 5 yea rs you can apply for the citizenship. A problem that new generations could find is the lost of traditions. For example in the past, the children of immigrants learned English, but they didn’t learn their parents’ first language. But this problem could be resolve; recently, Americans have placed greater value on diversity, ethnic groups having renewing and celebrating their heritage, and the children of immigrants often growing up being bilingual. The United States has welcomed more immigrants than any other country, more than 50 million in all, and still admits between 500,000 to 1 million  persons a year. Although for some countries is too difficult to be legally in the United States, more  people want to come, and it is good for the country, because we need this people, they are the labors, the workers, important people. It is the people who make the difference in the country. Work Cited Page. Tichenor, Daniel J. U.S.A. Immigration, Rutgers University, February, 2000. (Immigration Web page.) NIDI/EUROSTAT. Push and pull Factor of International Migration, Eurostat. May, 2000 (Push and Pull factors web page.) Cubans have a very strong sense of cultural identity. Cuban Immigration to the United States. February 18, 2004 (Web Page of Cuban Immigration, the date shown is the last day the page was updated.)

Curling Up with a Book

Curling up with a book requests time and solitude, demands our full attention and requires us to get into the reading. First of all, in order to curl up with a book, one should be isolated in his/her free time when there are no disturbances at all. It's necessary to read in your free time because It Is the time when you have nothing on mind. This Is very helpful since our mind would be empty of Issues and worries of our dally life. It also needs a comfortable place and environment to be able to focus on the reading; It Is necessary to be alone when It comes for reading.It has happened to me that I can't read anything in the college because there have been a lot of distractions; for example, the noisy atmosphere, electronic devises, too many people walking by and others. I'd rather wait until I arrive at my house; I would immediately go to my room with no interruptions, so I can read in silence and concentrate. Carol Shields (1997) explain that being lonely is necessary when one reads . It is not something to pity about as compared when someone is eating alone in the restaurant or watching the movie alone on a Valentine's Day.Solitary reading is the first requirement to curl up with a kook: â€Å"Our hearts go out to them, but reading, by definition, can only be done alone. I would Like to make the case today for solitary time, for a life with space enough to curl up with a book† (p. 248). Then one should pay full attention on the reading. We can do multicasts In many ways, for Instance, we watched television while we are eating or we listen to music while we are solving some math problems. We can do all of this at the same time, except when we are reading.When we read, we should focus to one point and one straight line. Don't let anything that can make you lose track easily. It is not recommended to read in the Internet because it is very disturbing whereas holding a book is much more real and potent. Losing concentration is very easy in the Internet beca use someone can send you an instant message, and you might want to surf for a while in the web. However, reading a book is always better; reading can take readers to an imaginary place that the Internet can never take you.Although the Internet provides us with many deferent kind of information, reading through the website will never give us the experiences and feelings that a book can give us. For example, when we read, we are connected with he reading since we are actually touching the book; also we can easily dullness the author's perspective. Just like the author Carol Shields (1997) said that we can bytes and texts; also by reading we can find out the tone, formal order, voice and the persuasion of the reading: â€Å"A written text, as opposed to electronic information, has formal order, tone, voice, irony, persuasion.We can inhabit a book; we can possess it and be possessed by it† (p. 249). Finally when someone reads, one should be part of the reading; furthermore, someo ne can get inside the reading and experience special linings and moments along with the main character. For instance, I have experienced this when I read â€Å"I'm a Banana and Proud of It† by Ways Choc; I felt like I was in the author's position since I also look like a Chinese, but my native country is not China.Nowadays, adults are so busy that they have almost no time to think of reading a book. They have more important things to do and to worry of, especially for the people that are not wealthy. The students are also occupied in their study, and if they ever have time, they will spend it in their social life rather than staying at home to read a book. Overall, curling up with a book is like being lost in a book. In order to comprehend deeply a reading, it is essential to be lone with our blank mind, to have full concentration and to feel part of the reading.We can feel free, imagine intensely and experience something beyond the real word through reading. Everyone needs r eading in their life. It's so vital for our mind and body. Almost all the knowledge that one can get comes from reading. That is why reading is such a wonderful activity to do since it broadens our knowledge and experience. Reference Shields, C. (1997). The case for curling up with a book. In G. Disgusts & J. J. Me (Des. ) Refining reading writing. (up. 248-250). Toronto: Nelson Thomson.

Novel response Essay Example | Topics and Well Written Essays - 500 words

Novel response - Essay Example A key theme of the book is the relationship between Shimamura and Komako, and the linked desire he has for the shy Yoko, both of whom seem to symbolize the ancient, traditional aspects of Japan which he longs for. Kawabata makes this clear by linking his descriptions of these women with aspects of the landscape, as for example when he likens the white powder that Komako uses as make-up to â€Å"the snow-country cold† (Kawabata, 1996, p. 39). This image suggests to me that the title of the book should be read in two ways, first as an exploration of the stunning natural beauty of Japan, and then secondly also as an exploration of the equally stunning and mystical beauty of Japanese women. One of the most memorable features of this book is the way that the story unfolds through a series of hints and guesses, rather than by clear description of specific actions. Shimamura seems very sensitive, perhaps more sensitive than is usual for a man in a Western culture, and his appreciation of the moon, the snow and the everyday scenes around him reveals a philosophical approach to life. The reader is given the impression that every single item in the world resonates with deeper meanings. He has an affinity with nature, and this changed my view of Japan as a hyper-modern country full of high tech industries and crowded cities. On the other hand, I was disappointed in the book’s resolution of the love affair between Shimamura and the two main female characters. At the end I was not sure what he was feeling, because Yoko appeared to be dead, and there was no clear plan regarding his position with Kamako. Shimamura appeared more interested in the way that the fire seemed to reach out into the Milky Way, (Kawabata, 1996, p. 171), than the dramatic effects of the fire on real people, this made him appear cold and detached from human society. In the end I did not like this character very much,

Discussion on the 'neutrality of money' Essay Example | Topics and Well Written Essays - 2000 words

Discussion on the 'neutrality of money' - Essay Example Most schools agree on the long term neutrality of money, and the short term non-neutrality due to stickiness of wages among other factors. However, the schools differ in their theories of money and variables and policies that affect money demand and supply and other macroeconomic variables. Quantity theory of money The classical school of economists developed the quantity theory of money, which basically meant that the price level in the economy is dependent on the money supply. According to this theory inflation is caused by an increase in money supply. According to the theory that national income equals national expenditure the equation of the quantity theory is MV=PY, with V being the velocity of circulation, meaning the number of times in a year a unit of money is spent on buying goods and services, M being money supply, P being the price level and Y the national income. Classical economists through this theory asserted the neutrality of money by claiming that Y and V are exogeno us factors and unaffected by the money supply with V being constant, thus P and M are directly related and changes in money supply would only affect the prices and not output. (Sloman, 1999) Keynes (1936) rejected the quantity theory of money by asserting that a rise in money supply may not necessarily lead to a rise in the price level. This may be due to the fact that the entire increase in money supply may not be spent and may just stay in bank accounts. The Keynesians claim the velocity of circulation is inversely proportional to M and thus the V in the equation may not be a constant. An increase in money supply may lead to an increase in output if there are unemployed resources in the economy. Thus an increase in the money supply can lead to an increase in Y, provided that the economy is not at full employment and not increase prices greatly. Similarly, a decrease in money supply could lead to a decrease in output and thus income causing a decrease in Y. According to Keynes, dem and creates supply and not the other way round, which the Classical school believed. (Graham Sahaw, 1997) Milton Freidman was one of the most vociferous critics of the Keynesians, and brought back the quantity theory of money. According to him, inflation was anywhere and everywhere a monetary phenomenon based on his historical research. According to monetarists, any increase in money supply faster than an increase in output will lead to an increase in inflation. They asserted that V and Y are independent of the money supply and thus money supply will only affect prices and not income or velocity. According to the monetarists, an increase in money supply will increase prices along with employment and output in the short run, but as the economy adjusts to new prices and wages, in a couple of years output and income will adjust downward and the real effect of the increase in money supply will be inflation and vice versa with a decrease in money supply. (D.Mizen, 2000) The new classical theorists put forth the theory of rational expectations, which asserts that markets clear quickly and expectations adjust instantly to market changes. This theory assumes that people are aware of economic conditions and adjust their expectations accordingly. Thus, money is neutral in the short term as well as the long term, as expanding money supply will automatically lead to higher expectations of inflation and in turn

Dasani water Market Analysis Essay Example | Topics and Well Written Essays - 500 words

Dasani water Market Analysis - Essay Example The social factors that influence consumers to purchase dasani water include reference groups and social status. Family groups are the most vital purchasing organizations within a particular society. Women have been constantly recognized as the primary purchaser for the family unit. Nonetheless, traditional responsibilities are changing since many women have started concentrating in their jobs while more men have started working from home (Glennon, 2002). Therefore, the buying behavior of this product has been affected by the changes in family buying habits where men have turned out to be the potential product buyers. Additionally, those individuals who are not married tend to buy bottled water because they do not have enough time to treat tap water for personal consumption. The company has realized increased sales among the college students. Majority of them are still single (Franklin & Madalinski, 2009). The social status of customers has also played a noteworthy role influencing the buying habits of Dasani water. Customers from rich and middle class families tend to buy the product while those from poor families prefer using tap water. For that reason, the number of sales recorded from the sale of dasani water has been high in the urban areas in comparison to the rural. The situation is attributed to differences in social status. Personal factors that have influenced customers to purchase Dasani water include occupation, activities, qualities, age, and stage of life. Many people working in offices tend to purchase dasani water because they believe that office tap waters are not clean for consumption (Doria, 2006). In addition, it is often difficult for such persons to access water at the desired time. People involved in rigorous activities such as sports need water to quench their thirst. Consequently, the company has embarked on marketing

Corporate social responsibility Essay Example | Topics and Well Written Essays - 2500 words - 2

Corporate social responsibility - Essay Example Over the period of time, corporate social responsibilities have gained its prominence in public and business debate. Furthermore, it has affected the working strategy of business in such a way that crosses the departmental restrictions. The corporate social responsibility is referred to as the strategic alteration initiated by firms or organization is such a way that is beneficial, society friendly and ethical towards the development of community. According to Moser, Gyomlay, corporate social responsibility is viewed as increasingly central concern and widely-applied concept in decision making process of a business. Moreover, it is defined as the circumstances where a business or firm engages in accomplishment and goes beyond the compliances that go beyond the interests of the firm and based on social good. It is believed that, every corporate report, policies talk about the undertakings and activities for corporate social responsibility. This has become the primary way of ensuring t hat a firm of business is achievingand satisfying all obligations towards society. The prime purpose of the report is based on critical assessment of importance of corporate social responsibility towards business and society. Corporate social responsibility is also known as sustainable responsible business that is a practice of corporate self-regulation. It is defined as the sense of responsibly of a business or firm towards the environment and community. The citizenship is expressed by companies through contribution on social and education programs, pollution and waste reduction procedures. In early 1970, the term corporate social responsibility came in to prominence. Many multinational corporations used the word CSR to define the activities of businessthat impacted their duty and concerns towards the environment. Different researches have provided different viewpoints about the proper implementation and

Language Acquisition and Various Influences on Student Learning Essay

Language Acquisition and Various Influences on Student Learning - Essay Example This essay declares that children invent the learning rules through making initial mistakes and correcting themselves as they develop. Various aspects of language acquisition have been identified by theorists that make it a biologically controlled process. Two of these aspects are significant for language educators in creating an environment that promotes learning among students. Firstly, it has to be stressed that language acquisition is innate and it is not generated by external events. However, its development requires a rich environment that exposes the learner more to the language. Secondly, it is also noted that direct teaching and intensive practice do not have significant positive effects on the language acquisition process. These aspects imply that a proper language acquisition will then be enhanced through creation of some classroom environment that favors interaction between the students themselves. This paper discusses that developing such a climate will involve examination different factors affecting learning and their mutual relations. The influence of social and emotional factors on the learning process can no longer be ignored. Such negligence results in the development of some instructional gap and the students attempt to fill this gap in their devised mechanisms that do not support the learning process. Some degree of mutual relationship occurs among intellectual, social, and emotional processes as they affect the learning process. ... The learning process occurs in some social context that is dynamic in nature so that an individual with complex cognition will be able to learn and adapt to the changing needs of the social contexts of learning as opposed to the less complex individuals (Love & Love, 1996). Aspects of the social setup such as the culture of a community may affect a student’s beliefs, attitudes, or motivations towards the learning process. These are detrimental to the learning process if carried into the classroom environment. On the other hand, the individuals with complex cognition have better skills of understanding the perspectives of other people. This implies that good cognition can help students adapt to new social settings, which is essential for learning. The relationship between cognition and the social process is also evident in classroom discussions. A good proportion of learning in students occurs in the classroom discussions, where students share their experiences that they feel t he other individuals need to learn. Through the discussions, a student is able to learn more of the concept or determine if it is well understood Emotions also have effects on the learning and development processes in students since the feeling states, and thinking states cannot be separated easily (Love & Love, 1996). The emotional and rational minds of an individual often act in a balanced manner to guide the individual through life decisions. While emotions will strive to inform and guide the rational operations, rational mind will try to refine the input from emotional mind before initiating an operation (Love & Love, 1996). Negative emotions such as depression, when carried into the classroom, will suppress the learning process. The students will not be able to

Poetry explication with outline Essay Example | Topics and Well Written Essays - 750 words

Poetry explication with outline - Essay Example The second row utilized the words "we people", implying that the townspeople documented themselves as organism on a dissimilar level than Cory. Describing them as organism "on the asphalt road" gives the chart picture of people session around on the road staring up at the rich aristocrat on foot by. Beyond the shadow, the third row says Cory was "a man from sole to crown." The word circlet has palpable royal implications, which is additional of Cory being elevated over the townspeople. Cory is not a man from "head to toe", but in its place from "only to crown". The fourth row uses the expression "imperially slender" to explain Cory. The word imposing income "belonging to a territory" or "grand." While regal is not more often than not consideration of as a way to explain slim, it is more of Robinson expressing the significance of Cory. According to the expert analysis the second verse shows how the municipality adores Cory. After the opening stanzas description single strength believes Cory eminent himself over the others. Line 6 disproves this by saying "he was forever human when he converses." Furthermore, this tells the person who reads that Cory talked as although he was on the similar stage as the others, not pretending to be a ruler or noble. Position seven and eight demonstrate more of the towns respect of Cory. The townspeople are explains as having "fluttered pulses" simply by life form told "good-morning" by Cory. The chart picture this gives could be contrasts to a flock of pre-teenage girls fainting at the talk about of a teen-idols persons name. The eighth line and says Cory "glittered when he sauntered." Glittered is an attractive word choice, as it appears like Cory is made of diamonds that reproduce in the sun as he leisurely walks during the city. This research focused on this truth that the third stanza meeting more of Cory life form great, and in fact compares him to a king. In line 9 Robinson uses a

Australian Government Innovative Climate Change Policy Essay

Australian Government Innovative Climate Change Policy - Essay Example It will mean that the equivalent of 20 per cent of Australia’s electricity will come from renewable sources by 2020 is transformed. The world is moving forward and economies which do not start cleaning up now will fall behind. Australia has spent the last decade working out on how to put a price on carbon pollution is the cheapest way to tackle climate change. The Government’s plan for a clean energy future has been negotiated by the Multi-Party Climate Change Committee. The Committee has agreed to a comprehensive set of measures to help fight climate change. The Government is separately investing in further measures to ease the economic transition to a carbon price, as well as taking additional steps to reduce carbon pollution. BACKGROUND AND ESSENTIAL IDEAS The Government has developed a comprehensive plan for a clean energy future. The need for this plan is clear, from both an environmental and an economic perspective. This plan has been devised in response to clear scientific advice that the world is warming, that carbon pollution from human activity creates. Significant risks and those we can avoid the worst potential impacts by reducing carbon pollution. Taking action on climate change is in our national interest. Australia faces acute risks from climate change. Faced with the serious negative consequences for our natural systems (including national icons like the Great Barrier Reef and Kakadu), our economy and our way of life, it would be irresponsible not to play our part in international action on climate change. Taking action sooner means that the transition to a clean energy future can be more gradual, manageable and...This paper outlines the positive effects of the comprehensive climate change policy, maintained by Australian government. More specifically, the paper describes the impact of Federal Government’s Clean Energy Bill, which was enacted in 2011. The Bill introduced carbon pricing mechanism designed to improve environmental and economic efficiency. In addition the energy bill contained innovative mechanisms to shield it from political and administrative cycles. Climate change will not just damage the natural environment. Left unchecked, it also poses risks to Australia’s economic prosperity. Within the purview of the Bill, all businesses will be required to pay for their pollution under this price mechanism. The carbon price will be beneficial to the economy since it will create a financial incentive that will flow throughout the economy. Households will benefit from tax cuts, higher family payments and increases in pensions. The carbon price will also change Australia’s electricity generation by encouraging investment in renewable energy like wind and solar power and the use of cleaner fuels like natural gas. The government will be committed supporting jobs throughout manufacturing, food processing industries and coal mining since The Government’s Renewable Energy Target, combined with the carbon price, will deliver around $20 billion of investment in renewable energy by 2020 in today’s dollars. It will mean that the equivalent of 20 per cent of Australia’s electricity will come from renewable sources by 2020 is transformed. Under the Government’s clean energy plan, the carbon pricing mechanism will establish a clear price path into the future for reduced carbon pollution.

Information Security College Essay Example | Topics and Well Written Essays - 750 words

Information Security College - Essay Example Information security essentially requires that the genuine parties to a transaction are identified, the actions they are allowed to perform are determined and their actions are limited to only those that are necessary to initiate and complete the transaction. Anything beyond that means that an intrusion attack is taking place. A new technology that has come up to secure information is the use of "tokens". Token is a form of two-factor authentication whereby the user needs a combination of something he knows for e.g. a password and something he has e.g. a token, to log on to a system. Tokens come in various shapes and sizes and they are mainly of two types; "passive tokens" are storage devices that contain a secret code that allow users to gain access to a network, whereas "active tokens" are usually small stand-alone electronic devices that generate a one-time password that is only useful for a single log-on and the user logs on to the system using this one-time password. Currently there are 20 vendors who are involved in the marketing of these handheld devices and the price ranges from $30 to $100 per unit. Companies wanting to use this technology can choose anything that serves their need and purpose because it can be customized and costs accordingly. However, four vendors are the market leaders because their products are sold the most; three vendors have the token device the size of a small calculator with a keyboard and use a 'challenge response' strategy. The fourth vendor supplies a device that is the size of a credit card and operates on a random number basis. Tokens are becoming increasingly popular among major companies today because they provide a very good and reliable solution to safeguard information. Over the years, companies have tried various means by which the network and information of the company would remain safe and not get in the wrong hands. However, more often than not, expert hackers have managed to break in and damage the whole network of companies. As a result of this, companies have faced enormous amounts of losses and experienced damages beyond repair. Companies using the technology of tokens are realizing that it is becoming extremely significant for the smooth running of their business without fearing the attack from hackers and losing valuable information. Tokens offer several advantages mainly: The password used in tokens is dynamic and cannot be re-used or guessed as it is a one-time password only. Tokens save costs as less money is spent on installing security technologies like firewalls etc and expert personnel don't need to be hired for the maintenance of these technologies. Since all the transactions require digital signing, it validates user identity. Even if the token device is lost or stolen, other built-in features prevent illegal access. Some tokens also have an audit trail and a built-in alarm that alerts the security director or mainframe operator to illegal access attempts. The size of the devices are such that they are portable and enable authentication for members of the company from anywhere, anytime. As more and more businesses are going online, the need to protect the company's network from attacks is greater than ever. A large amount of high-tec information passes to and fro among

School segregation Essay Example for Free

School segregation Essay As I walk through our schools and communit people living and socializing where they feel it is most affordable and comfortable. Individuals in society live to their own standards, producing their own living conditions. I was interested in writing about how the racial segregation came about in America at first. However, I noticed that the topic is too broad and after reading several articles regarding racial segregation in America, I noticed how interesting that this racial issue have caused an effect to the education system around the states. Schools around the United States are getting more and more heavily segregated by different races which could also cause an imbalance of income groups. For example, in New York City, we can see that the majority of the black people or minorities would prefer to live in areas such as Harlem or Brooklyn which relatively have a lower cost of living compared to Manhattan or downtown. Educational segregation was once widely viewed as a result of white racism. Roberts v. Boston was the first case to challenge segregation in public schools. In  this case, five-year-old Sarah Roberts was barred from her local primary school because she was black, and was forced to travel a great distance to get to school every morning. Her father sued the city of Boston to allow his daughter to attend a school in their neighborhood. The case was heard by the Massachusetts Supreme Judicial Court on Dec. 4, 1849. The following April, the court ruled that school segregation was constitutional. However, the fight to end public school segregation did not end there. This example shows that educational segregation had been  around for a long time and it is not getting any better. Besides that, it is known that public schools in one of the most racially diverse states in the country, New York are the most highly segregated, with minority and poor students increasingly isolated by race and class, according to a new report released by a civil rights policy group at the University of California, Los Angeles. The proportion of Latino and Asian students in the state of New York nearly doubled from 1989 to 2010, but their exposure to white students in public schools decreased during that time, the report said. And as minority student populations increased, the proportion of low-income students in those minority-majority public schools also rose, making the schools â€Å"severely segregated† in terms of both race and class, according to the report. This means that the children who most depend on the public schools for any chance in life are concentrated in schools struggling with all the dimensions of family and neighborhood poverty and isolation. Imagine how unfair the opportunities that these students could have gotten. Based on the Department of Education statistics looking at public  school enrollment in New York City within the past 20 years, it is found that while nearly 50 percent of public school students in New York state are considered low-income, black and Latino students tend to enroll at schools where about 70 percent of students are low-income, while white students attend schools where 30 percent of students are low-income. What’s more, the proportion of black students attending public schools considered â€Å"intensely segregated† which is define as having a student body that’s less than 10 percent white is on the rise. For example,  the country’s largest school system which is in New York City has 60 percent of the state’s black public school students attend school in the five boroughs, along with two-thirds of the state’s Asian and Latino students but only 10 percent of New York state’s white students. So, how did all this segregation came about? The changing demographics in the state paired with a lack of diversity-focused policies which include subpar transportation systems for students and restrictive admissions standards is one of the factor that caused the increasing segregation of public school students. Integration problems also started with parents choosing where to live. They are most definitely influenced by the perception that whites wont treat them equally, whether that perception is real or not, and whether its rooted in formal education or pop culture. Basically this residential segregation is defined as â€Å"the physical separation of cultural groups based on residence and housing,† which sorts different populations into their own sectors. The main â€Å"issue† of residential segregation is the wealthier white community not allowing blacks to move into their neighborhoods, which is  true in some atypical cases. However, it doesn’t make sense why anyone would want to live in a neighborhood where they feel threatened or unwelcome, pertaining to the minuscule amount of neighborhoods that still practice racism. Some real estate companies are assumed to sell certain properties to individuals based on race. Yet, this point is not valid. Buyers give real estate agents a budget for what they can afford and this is the factor that limits them to specific neighborhoods. Statistically, minorities’ average income is less than that of a white person. Most of  minorities such as Asian are still struggling to get a high paid job compared to the white people . Therefore, they can only afford certain size houses in particular neighborhoods. For example, in New York City, the Chinese people tend to live in Flushing and Chinatown where houses and the cost of living are relatively cheaper than other parts of the cities. In reality, people living where they can afford causes this so called residential segregation which then leads to our problem of discussion, the education segregation. I would like to research deeper on how racial inequality in America causes  education segregation in our society today and also why are people still stuck to this norm. I had read many interesting articles regarding education segregation which can further improve my knowledge on how economical imbalance can be connected to education segregation as well as residential segregation around the states. I will also get a better understanding on how education segregation causes inequality to the people and why is this issue still going on after so much efforts had been taken via the article â€Å"Still Separate, Still Unequal† by Jonathan Kozol. This racial segregation in education has to be solved efficiently really soon before it gets even worst. The United States of America is blessed with people from all over the world and is one of the richest country in terms of diversity and cultures. We should be grateful that America is able to bring together people of different races and therefore should try the best to promote equality among everyone and also prevent stereotyping. It is important that the government try to think of a more effective way for city planning, housing development, and even school district demographics to ensure that America’s education.

History Of Aviation Terrorism History Essay

History Of Aviation Terrorism History Essay The act of terrorism is not a new concept. The use of this type of asymmetrical warfare has been used since the beginning of recorded time. The United States Department of Defense defines terrorism as the calculated use of unlawful violence or threat of unlawful violence to inculcate fear; intended to coerce or to intimidate governments or societies in the pursuit of goals that are generally political, religious, or ideological. Just as terrorism itself is not a new concept, using aviation as a tool of terrorism is not new either. The use of aviation as this tool began in 1931, when Peruvian Revolutionaries tried to force a pilot to fly where he was ordered. This event happened 17 years after the first commercial flight. There have been hundreds of these types of acts since and to this day aviation is being used as a tool of terror. Searching through the annals of the history of aviation terrorism history there were three major events where terrorist groups tried to pursue their poli tical, religious, and ideological goals against the citizens of the United States. On June 14, 1985, two well dressed Shiite Muslims boarded TWA flight 847 in Athens, Greece, en route to Leonardo Da Vinci Airport in Rome. Unbeknownst to security and the aircraft crew the two passengers smuggled two hand grenades and a 9-mm handgun onto the aircraft. Flight 847 hand 153 passengers and crew on board, out of which, 120 were American. Approximately 20 minutes after takeoff, the two terrorists rose from the rear of the aircraft and ran down the aisle screaming their demands. At the top of the list, was diverting the aircraft to Beirut, Lebanon. With a gun in the face of the pilot he complied and the plane was diverted. They then moved all of the male passengers to the window seats where they were threatened and beaten upon. Passengers were forced to keep their heads between their knees and ordered not to look at the terrorists. After the terrorists had taken control of the situation they ordered ex-German national to collect passports and identification from all of the passengers. While sorting through the passengers identification one of the terrorists noticed two US Navy military identification cards. After being denied landing in Beirut, twice, the terrorists saw the Navy personnel as a way to convince the ground tower to change their minds. The terrorists brought one of the military members into the first class section of the aircraft and began beating him with an armrest taken from one of the seats. Given the situation onboard flight 847 ground authorities finally gave the pilot permission to land. While on the ground the terrorists negotiated an exchange of passengers for fuel. A total of 17 women and two children were allowed to leave the aircraft in the exchange. To avoid the build-up of US military forces the aircraft was flown back and forth from Beirut to Algiers. In exchange for each landing the terrorists would allow hostages to be released from the aircraft. During the second stop in Beirut, the terrorist wanted to show how serious they were. They opened the door of the aircraft, put a gun to the head of Robert Stetham, the US Navy diver pulled the trigger, and pushed his lifeless body onto the tarmac. Later that night the terrorists demanded that the airport lights to be turned off. During this time, several more terrorists boarded the aircraft. They took all of the people with Jewish sounding names and drove them to a different location where they were held hostage. Finally, on June 30, 1985 day 17 of the hostage crisis, the remaining hostages were released. In exchange for the release of the release of the hostages, the terrorists demanded the immediate withdrawal of Israeli forces from Lebanon, the release of Lebanese Shiites from Israeli prisons, and the condemnation of the actions of the US and Israeli forces in the Middle East. The Jewish passengers that were taken off the aircraft and held by Islamic Jihad were rescued by Delta Forces. After several threats, the hijackers freed the remaining hostages, blew up the aircraft and fled into the Shiite neighborhoods (AVSTOP, 2010). TWA flight 847 is a textbook example of the use of aviation as a terrorist tool. This type of asymmetrical warfare pitted this small group against larger entities such as the United States and Israel. A TWA aircraft was picked because it was successful American air carrier. For 17 days this group had media outlets from all over the world at their fingertips. Politically the terrorists achieved their goals. Israel released Lebanese prisoners. They later stated that the release of the prisoners was unrelated to the terrorist activities. PAN AM FLIGHT 103 OVER LOCKERBIE SCOTLAND Four days before Christmas in 1988, 258 passengers boarded Pan Am Flight 103 in London, England headed for New York City. After only 38 minutes of flight time the aircraft exploded over the skies of Lockerbie, Scotland. When the aircraft exploded it left a debris field of over 2,000 square kilometers and killed 11 people on the ground. Initially investigators thought the crash was due to structural failure. Three days after the crash on Christmas Eve, while looking at pieces of the wreckage noticed that the seat rails had signs of explosive residue on them. Now the investigation could turn from accidental causes to a terrorist plot. The Lockerbie investigation was the largest murder inquiry in British history, involving local police, Scotland Yard, the FBI and a host of other agencies from around the world (National Geographic, 2008, para. 8). Shortly after finding the seat rails they found the suitcase which housed the explosive device. This was a huge turn in the investigation. This type of Samsonite luggage was only sold in the Middle East. In the suit case were a few articles of clothing that were only sold in a small retail store in Malta Spain. The Federal Bureau of Investigators interviewed the shop owner and found out that it was a Libyan man who had bought the clothing. With these clues and a few other tip s investigators were able to pinpoint Abdel Baset Ali Mohamed al-Megrahi and Al-Amin Khalifa Fhimah as being the terrorist who checked a bag on Pan Am Flight 103 and walked away. In the year 2000, the trial of Abdel Baset Ali Mohamed al-Megrahi and Al-Amin Khalifa Fhimah took place in the Netherlands. In total there were 230 witnesses and 85 days of evidence covering 10,000 pages of transcript (National Geographic, 2008, para 12). In January 2001 a decision was reached under Scottish Law: Abdel baset ali Mohmed al-Megrahi was jailed for life in January 2001, while his alleged accomplice, Al Amin Khalifa Fhimah, was found not guilty (National Geographic, 2008, para 12). At the time of the bombing of Pan Am Flight 103 over Lockerbie, Scotland, this was the most significant aviation terrorist attack committed against the United States. Out of the 259 people onboard the aircraft 179 were American. This attack showed that Americans were vulnerable anytime and anywhere. Abdel baset ali Mohmed al-Megrahi used this form of asymmetrical warfare to bring down Pan Am, a huge symbol of the American capitalist society. SEPTEMBER 11, 2001 To date the events of September 11, 2001 were the deadliest attacks ever committed by a foreign enemy on American soil. 19 Al Qaeda terrorists accomplished more death and destruction than the Japanese Navy during their attacks on Pearl Harbor. More than 2,600 people died at the World Trade Center; 125 died at the Pentagon; 256 died on the four planes (9/11 Commission Report, 2004, p.1). This coordinated attack by 19 terrorists targeted major landmarks on American soil. Their objective was not only to kill innocent people it was also put in place to hinder the economy, impair the federal government and strike fear with the American public. On that day two planes brought down the World Trade Centers, one crashed into the Pentagon, and one attack was foiled before the aircraft could reach the Capital building. WORLD TRADE CENTER When the World Trade Center was completed in 1971, they were the two tallest buildings in the world, both standing 110 stories high above the New York skyline. Nearly a quarter of a million people passed through the doors of the two buildings every day. These buildings were a symbol of the great American economy and that is why they were chosen by the Al Qaeda terrorist group FLIGHTS 11 and 175 On the morning of September 11, 2001 Mohamed Atta, a US trained pilot, and four other accomplices boarded American Airlines Flight 11 from Boston to Los Angeles. Fifteen minutes into the flight the five men overpowered the crew and breached the flight deck of the aircraft. The trained pilot, Mohamed Atta, took controls of the aircraft and turned off the transponder so it would be difficult for air traffic controllers to spot the aircraft. He also directed the passengers that the aircraft was returning the aircraft to the airport and to stay calm. He then redirected the aircraft south and headed for New York City. During this time Betty Ong, an American Airlines flight attendant, called American Airlines headquarters to tell them the flight had been hijacked. At 8:46 am Atta, deliberately flew the American Airlines 767 aircraft into the North Tower of the World Trade Center. The aircraft traveling at over 450 miles per hour and carrying more than 10,000 gallons of fuel penetrated the building between the 93rd and 99th floors trapping everyone above those levels. This was only the first level of the this collaborated attack on the United States United Airlines Flight 175 had many of the same characteristics as American Airlines Flight 11. They both departed Boston headed for Los Angeles. Both flights had five Al Qaeda associated terrorists aboard. Most of all, they had the same destructive plans. They wanted to bring Jihad to the Americans. At 9:03 am nearly twenty minutes after the first tower was struck tower two of the World Trade Center was struck between the 77th and the 85th floor. The Boeing 767 was traveling at over 500 miles per hour and carrying over 10,000 pounds of fuel. Most of the people above the 77th floor were trapped. Tower two was the first of the two to collapse. It fell 56 minutes after the initial impact of flight 175. PENTAGON AND AMERICAN AIRLINES FLIGHT 77 The Pentagon is a one of a kind building that symbolizes the strength of the United States Military. Situated in Arlington Virginia, this building houses the department heads of all of each military department. Al Qaeda terrorists damaged one of the worlds most secure buildings through the use of asymmetrical warfare. On this day Al Qaeda proved to the world that they could brutally wound the worlds strongest military. American Airlines flight 77 from Washington D.C. to Los Angeles was taken over in the same manner as the previous two that crashed into the World Trade Center buildings. Just as the other two, five men boarded the flight and overpowered the crew with box knifes and small pocket knives. One trained pilot entered the flight deck turned off the transponder and redirected the aircraft to their intended target. At 9:37 am the American Airlines 757 loaded to fuel capacity slammed into the west side of the Pentagon building, killing 125 on the ground and 59 people on the aircraft, excluding the terrorists. UNITED AIRLINES FLIGHT 93 United Flight 93 took off from New Jersey headed for San Francisco. The crew members or the thirty-two passengers on board had not heard that any commercial aircraft had been hijacked earlier in the morning. The flight was taken over just as the other three about 40 minutes after takeoff. As the terrorists redirected the plane the passengers made phone calls from cell and passenger phones. The passengers found out that three other times the same type of hijacking had happened and concluded that the hijackers of their plane had similar intentions. Some of the passengers decided that they would not allow this to happen. They waited until the aircraft was over a rural area and stormed the flight deck and overpowered the terrorists. Shortly afterwards, the airliner crashed into an empty field in Shanksville, Pennsylvania killing all on board. The passengers of United Flight 93 sacrificed their lives but saved the lives of many through their heroic actions. CONCLUSION The hijacking of TWA Flight 847, the bombing of Pan Am Flight 103, and the events of September 11, 2001 are three great examples of terrorist groups using aviation as a tool of terrorism. These terror groups fully accomplished their political, religious, and ideological goals through this type of asymmetrical warfare. Not only were their goals accomplished the lives of the United States citizen has forever changed. Until the past couple of decades we as citizens have been shielded from acts of terrorism. Now with the use of aviation as tool of terrorism, the American public can be touched at anytime and anyplace in the world. The United States is forced to become more proactive instead of reactive to the threat of terror. The government can no longer sit back and implement rules after an event of terrorism takes place.

Overview of the Data Protection Act

Overview of the Data Protection Act Task 2 For the purpose of this task. I am going to do the following: I am going to discuss the Data Protection Act. I am going to discuss what the data protection is. I am going to discuss the rights to a persons personal protection. I am going to look at the aims to their rights. I will identify the rights of people in relation to the data protection, and give eight samples. I will look at when these rights do not apply. I will discuss how a person can have access to their details. I will discuss the role of the Data Commissioner. I will also discuss the role of the Data Receiver. The role of the Data Controller will also be discussed. I will give two examples of breach of data legislation relating to healthcare. 1. What is Legislation? Legislation governs communication in Ireland concerned with communication freedom of information act. It was amended in 2003 and is called the Data Protection Act. What is the Data Protection When you give personal details to an organisation or individual, they have a duty to keep these details private and safe. This process is known as Data Protection. They refer to organisations or individuals who control the contents and use of a persons details as data controllers. Most people give information about themselves to groups such as Government bodies, i.e, banks, insurance companies, medical professionals and telephone companies to use their service or meet a certain source. Under data Protection Law, you have the rights regarding the use of these personal details and data controllers have certain responsibilities in how that handle this information. Identify the rights of people in relation to Data Protection: The right to have your details used in line with Data Protection Regulations. The right to information about your personal details. Thee right to prevent the use of your personal details. The right to change or remove your personal details. The right to remove your details from a direct marketing list. The right to refuse direct marketing calls or mail. The right to object. The right to freedom from automated decision making. When have you the right to Data Protection? You Have the right to Data Protection when your details are: Held on a computer. Held on paper or other manual form as part of a filling system. Made up a photograph or video recordings of your image or recordings of your voice. What are the aims of these rights? Data Protection rights will help you make sure that the information stored about you is Factually correct. Only available to those who should have it. Only used for stated purposes. When do Rights not Apply? The rights does not apply, however, in a small number of cases, where it could harm certain interests for example, when someone ids investigating an offence. How do I request access to my details? You can ask for a copy of all your personal details by writing to any organisation or any You can also ask the Data Controller to inform you of any opinions given about you, unless the Data Controller considers that the opinions are confidential. Even in such cases, your rights to such information will usually be greater than the right of the person who gave this information will usually be greater than the right of the person who gave this opinion in private. 8. What is the Role of the Data Commissioner? The role of the Data Commissioner aims to make sure that those rights are being upheld and that Data Controllers respect data protection rules. Summary proceedings for an offence under the Data Protection Act may be brought and prosecuted by the data Protection Commissioner. The Role of the Data Controller: A Data Controller is the individual or the legal person who controls and is responsible for the keeping and use of personal information on a computer or in structured manual files. Will keep or process any information about living people. They are responsible for the personal data which it holds. They decide what personal information is going to be kept. They decide the use to which the information will be put. The Role of the Data Receiver. A Data Receiver is a person who provides personal information about themselves to a variety of organisations for a whole range of purposes i.e, when you go to the doctor you give him/her information about yourself, name, address, date of birth, if you have children, and your phone number. Give two examples of Data Legislation: Sample One: The office received a complaint from a solicitor acting on behalf of a data subject concerning the alleged further proceedings of the complaints personal data contained in medical records held by her General Practitioner (G.P.). It was alleged that medical records relating to the complaint were released to an Insurance Company by her G. P, following a request made to her G.P. The complaint stated that the G.P, had received a request from an Insurance Company, seeking the complainant medical records, relating to a knee injury she had suffered. It was alleged that, in replying to this request, the G.P, not only realised data relevant to the knee injury, but also disclosed other sensitive medical information including cervical smear test results, colposcopy, correspondence regarding lesions and records relating to Carpel Tunnel Syndrome, none of which were related to the knee injury. We wrote to the G.P, and we asked that he provide an explanation as to what had occurred in this case. He responded stating that an Insurance Company had requested relevant information with respect to the patient concerned and her knee injury. He informed us that the request received, stated that it required copies of clinical consultations/surgery notes, investigations and associated results, treatments, referrals, out-patients appointments and repeat prescriptions from 18 02 2009 to the present date. He stated that, inadvertently, copies of the patient records were supplied to the Insurance Company with some details which were not relevant to her knee injury and that this was obviously an oversight. He stated that he was deeply sorry that he has caused any distress or upset to his patient, whom he has known for thirty-five-years. The G.P, stated that the company knew he always endeavoured to keep high standards in the practice and that she should understand his disappointment that the system used in releasing this information fell below that standard expected by the complainant and himself. He further stated that he hoped that she would accept his unreserved apology for the inadvertent disclosure of her records to the Insurance Company and that he completely understood how upset and appointed she must be. He said that since this unpleasant and unfortunate error he had overhauled his practice procedures. We wrote to tell the solicitor for the complainant outlining the G.Ps response and also conveying the G.Ps apologies. We stated that this offices approach to complaints is to try to seek an amicable resolution to the matter which is the subject of the complaint and we asked if his client would like to try to reach an amicable resolution of the complaint. They responded stating that their client wished for a formal decision of the commissioner on the matter. In considering this case, the key issues from a Data Protection perspective was the issue of consent. It was noted from the material provided that the complainant had completed and signed an insurance claim form which contained the following consent clause: I authorise Financial Insurance Company Limited (the underwriters) to make any enquires and get any information they consider relevant from my doctor, employers or elsewhere. I understand that I must provide evidence to Financial Insurance Company Limited to prove my claim form. On the same claim form, the complainant supplied details of her accident and explained as follows, Why it prevented her from walking? left knee injury, tore ligaments, recovery time unknown, waiting for knee surgery, on waiting list. The Insurance Company concerned had sought the complainants medical records, supplied the relevant consent form and used the following terms in its request to the G.P.: Can you please provide us with copies of the claimants medical records relevant to this claim. This includes all records relating to the medical conditions and associated symptoms which are subject of this claim. It was clear from the Insurance Companies request for medical records that it sought medical records relevant to the claim only. As the claim related to the complainants knee injury, the medical records sought related to that injury and the request did not extend beyond that. Equally the complainants consent authorised the Insurance Company to make injuries and to get any information concerned relevant from her doctor and others. The consent was clearly limited to relevant information and it could not be interpreted as extending to all medical records held by the G.P. This office issued a decision on this complaint which stated that the commissioner was of the opinion, following the investigation of this complaint, that section 2 (1) (C) (ii) of the Data Protection Acts, 1988 2003 had been contravened by the G.P, by the further processing of the complainants sensitive Personal Data in the form of medical records unrelated to her knee injury. The contravention occurred when the G.P, in responding to a request from and Insurance Company, disclosed to that Insurance Company certain medical records of the complainant without her consent.

Essays --

Triangle: The Fire That Changed America Disasters can be so impactful; some can forever change the course of history. While many at the time thought this story would soon pass, and with it all the potential bad publicity, the story of the Triangle fire spread quickly, and outraged many people. On a beautiful spring day in March 1911 when 146 workers lost their lives, a fire would prove it could do what years of reformers had failed to do, get the government on the side of the workers. I would argue that the fire largely impacted the country. Specifically, the Triangle Fire ended up changing New York’s interconnected political and economic scene, and spurred on the creation of stricter safety codes. For the first time owners would hold responsibility for their actions. Max Blanck and Isaac Harris; being indicted for manslaughter was proof of this. Social change seemed to be spurred as well; the general public and newspapers would come back the workers of New York. Large institutions would suffer as well. Tammany Hall would be feared less and less by waves of new immigrants. The largest change brought about by the blaze would be legislation. Twenty-five bills, recasting the labor laws of the state The political scene of New York was altered greatly as a result of the Triangle Fire. Still dominated by the machine-boss system, New York was prime example of graft and corruption of politicians. Tammany Hall still reigned supreme, even after the fall of Boss Tweed in the 1870s, and a man named Charles Murphy headed it. In 1909, when workers at the Triangle Shirtwaist Factory went on strike, owners Max Blanck and Isaac Harris used the police and gangsters to get the strikers to give up their cause. The suppliers of these corrupt office... ...arose in New York soon existed throughout the country. Von Drehle makes it very clear in his book that the Triangle fire did in fact, as the subtitle suggests, change America. He gives clear examples of how the Triangle fire led Tammany Hall to almost completely shift its agenda, and how it also led to a plethora of new safety codes. His argument is made especially compelling by how he gives a detailed background of many key people involved and also how he describes in detail how things were before and after the fire. This gives the reader a fuller understanding of the time period around the fire, and therefore shows how much the fire actually changed things. After reading his book, it is abundantly clear that the Triangle fire was a main cause of political change and safety reform in America. Although terrible, it led to many positive changes in American politics.

Dramatica Theory and James Washington Square :: James Washington Square

Dramatica Theory and James' Washington Square In this essay I will review a critique of James' Washington Square. I found the critique to be dry and rather clinical in its approach to this fine work by Henry James. From the beginning the article presents a cold psychological approach to the characters that James' has made live for me in the short novel. The article covers the character's name, gender, a short description of him or her, the role that character plays in the piece and then goes on to list the basic characteristics of him or her. Motivation, methodology, evaluation and purpose are the four characteristics that are used to describe a character. The analysis does refer to the original work in many places. I found this to be helpful. For example when it describes Catherine Sloper it takes a quote from the novel to list her as, "a dull, plain girl she was called by rigorous critics" (James 11). This did help redeem the article somewhat. But the basic problem I found with the analysis kept leaping up. It's too scientific an approach for any literary work. The main problem with "Dramatica," for me, seems to be in that the theory looks at a story in relation to, "the mind's problem solving process" ("What is Dramatica?"). This area of the website goes on to explain that an author must examine all possible solutions to an issue in the story. In an effort to prove that the author's solutions are the best. The Dramatica theory of critique states that if, "you have covered every angle in your argument, you've mapped all the ways an audience might look at the problem and, therefore, all the ways anyone might look at that problem" ("What is Dramatica?"). This mapping turns any piece into a psychological pseudo study and relieves it of any beauty that it may contain.

Does the Bangladeshi Worker Community Experience Ill Health more than their White British Counterparts?

1.Abstract For a person to enjoy a good quality of life, remaining strong and healthy is essential. However the ability to retain good health is often affected by a range of diverse factors including ethnicity, living standards, age, occupation and access to medical facilities. The purpose of this research is to investigate whether of people of working age within the Bangladeshi Community are more prone to illness that their counterparts within the White British population. 2.Aims of the Study Research Question: Does the Bangladeshi worker community experience ill health more than their White British counterparts? In order to explore the question of whether Bangladeshi people of working age are more prone to illness when compared to their White British counterparts, I have chosen to address and collect information on the following: The attitudes that Bangladeshi and White British workers have towards ill health The knowledge and awareness that Bangladeshi workers have towards accessing NHS services The ways in which Bangladeshi workers can become more aware of the means of reducing ill health How Bangladeshi workers can be encouraged to make lifestyle changes in order to nurture their health Literature Review The Literature review I conducted has revealed evidence which suggest that Bangladeshi workers are more prone to illness than their White British counterparts. For instance- research conducted by the Joseph Rowntree Foundation in 2007, revealed a significant difference between levels of long- term illness within the White British and Bangladeshi working age communities (Salway et al, 2007). According to the research, 16% of the White British sample suffered from long term illness, compared to 64% of the Bangladeshi sample. There was also a marked difference in the age of onset, with the White British workers within the sample experiencing illness between the ages of 50 and 59, whereas the Bangladeshi sample experienced onset between 34 and 39. The relationship between health and ethnicity has been an area of much debate and exploration amongst academics over the years, and has often been linked to the concept of, â€Å"social exclusion†, an aspect of which relates to the difficulties that some ethnic minorities have in accessing adequate housing, employment, opportunities and public services. ( Purdy and Banks, 2001). Concerns regarding the inequalities that ethnic minorities encounter when accessing welfare service systems created vital legislation in the early 1980s in the form of the â€Å"Black Report†, and addresses inequalities that continue to exist today, â€Å"The Black Report placed emphasis on material explanations for class inequalities in health, which given the class locations of ethnic minority people might also be relevant to ethnic inequalities in health.† ( Nazroo in Bury and Gabe, 2002:145). More recently, research conducted as part of the Fourth National Survey of Ethnic Minorities in 1993 suggested that some Asian groups such as Bangladeshis and Pakistanis are more at risk of experiencing acute heart disease than other ethnicities, an assertion that has been controversial amongst academics, â€Å" While this approach was useful in uncovering the extent to which convenient assumptions of similarity within obviously heterogeneous groups were false, it could be suggested that these findings mean we can use the term, â€Å" Pakistani and Bangladeshi† heart disease, rather than, â€Å" South Asian† heart disease to describe the situation† ( Nazroo in Bury and Gabe, 2004: 147). These insights and others very much informed my opinion as I embarked on this research project. 4.Sample Social Classification, Age, Sample Size, Location and Research Timings: In order to explore a wide range of attitudes towards health, I recruited respondents using a random sampling approach, in order to ensure that a range of attitudes and perspectives were explored. As a result, the sample comprised a wide range of occupation and educational backgrounds and abilities, reflecting all of the categories of present social and market research social classification ( Robson, 2002 ) This form of classification consists of the following: GRADESOCAL CLASSOCCUPATION AUpper Middle ClassSenior Management or Professional BMiddle ClassAssociate Management or Professional C1Lower Middle ClassClerical, admin and support staff C2Skilled Working ClassSkilled manual workers with a formal training or qualifications DUn skilled Working ClassUn skilled manual workers without formal qualifications or training EPeople who exist on low incomes and benefitsCan be anything from casual workers to pensioners In order to construct a sample which reflected the categories in the above table, I recruited respondents at locations regularly frequented by people of all backgrounds, including the Croydon Whitgift Shopping Centre, Croydon High Street and the Croydon Bangladeshi Welfare Association. I recruited 40 respondents in total- which included working people within the Bangladeshi and White British populations, between the ages of 25 and 60. Both male and female respondents are included and research commenced at the beginning of March and concluded at the beginning of May. 5.Research ConsiderationsEthics and Data ProtectionBefore conducting the research, I gained the approval and permission of both the London Borough of Croydon and the University’s Ethical Review Committee. Prior to questioning the respondents, I explained to them the purpose of the research, how their opinions would inform the findings, and how the findings would be used. I also assured them that their views would remain completely confidential, and that they had the opportunity to opt out of the project at any time they wished to. The questions were also carefully constructed in a manner that would not cause distress or offence, and I made a concerted effort to make them feel comfortable and valued (Bryman, 2012).Limitations and Researcher BiasAs with all research projects, this investigation had certain imperfections and limitations in its design and execution. Above all, the study would most likely have been very different if it had been conducted within a, â€Å"real world research† context without the researcher having to juggle the research work with other priorities such as course work. Also, as the data was collected in one area, it may be regionally biased. However, it should be pointed out that the majority of people within communities experience many similar conditions and socialising factors, which can make, â€Å"snap- shot† studies representative of the larger population valid, and on the whole and much social, commercial and market research is carried out in this manner. Another factor than can affect the reliability of data is the possibility of respondents expressing what they feel researchers want them to hear- therefore modifying or embellishing responses. Whilst this remains an issue in all research projects, it should be pointed out that the rapid answering that quantitative closed questionnaires tends to produce, will most likely make respondents answer bluntly and accurately- without the after-thoughts that inform m uch qualitative work (Robson, 2002). 6.MethodologyData Collection MethodsThe project used a variety of methodologies including an initial pilot study, primary and secondary methods. Secondary and desk research, including the Literature Review was undertaken in order to create a detailed knowledge of the subject which was to be explored in the research, as well as key hypotheses to be addressed. Additionally, a pilot study was conducted prior to undertaking the fieldwork in order to test the relevance and clarity of the questions and subjects posed to respondents, as a means of making the fieldwork as effective and seamless as possible. During the primary, fieldwork stage of research, I chose to use a mostly quantitative questionnaire with close ended questions, in order to specifically focus on the topics that needed to be explored to satisfy the research objectives. This created a situation in which respondent’s answers were consistently relevant. However in order to ensure that the respondents had the opportunity to express additional issues relating to the topics, I also included several open ended questions- inspired by a more qualitative approach. Data Analysis Methods Once the fieldwork had been completed I chose to use the Statistical Package for Social Sciences or SPSS as a means of analysing the data I had collected. This approach provides several benefits, including the ability to record and log data quickly and to organize it across a range of analytical formats including statistical and multivariative approaches. For presentation purposes, the results were ordered into graphs, charts and tables ( Blaxter, et al, 2011) which aimed to reduce misunderstandings and comprehension issues. 7.Dissemination of Findings and Results The research findings were presented using a short reform format and have been made available to the University for future reference. During the life of the project, I also kept the sponsor up-to-date with the findings as they developed, both in the shape of preliminary insights and the conclusive more detailed final report. I have also passed the findings onto the respondents via email, and have thanked them enormously for their crucial participation in the project.Key Findings:Crucially, the research revealed that minority ethnic respondents experienced aspects of social exclusion, both in terms of accessing mainstream health services and society in general. This is mainly attributed to the lack of English language skills that some of the sample had, as well as cultural issues which result in the secrecy and concealment of health issues, problems and ailments. Within the Bangladeshi sample there was also a tendency for health issues to be internalised within the social and family n etworks of the community itself- which also resulted in a resistance to seeking mainstream NHS support and services. Conclusions The Bangldeshi worker community have a tendency to experience the onset of serious illnesses earlier than their White British counterparts, through a range of behavioural and cultural factors that prevent them from accessing NHS service in a systematic manner that would improve their health. Considerations for Future Research The aim of the research was to provide information and insights relating to why Bangladeshis are prone to ill health, and how public awareness can be raised in order to address their problems. However, during the fieldwork and analysis stage, I was very surprised to the extent that people within the Bangladeshi community conceal their ill health and delay accessing help as a result of strong societal and cultural pressures. Therefore, I have emphasised the need for additional research in the final report, in order to obtain more information on this subject, as a means of devising solutions that can help eradicate such problems. Based on the research that has been conducted so far, I am confident that my data collection and data analysis approaches offer effective means of generating crucial findings- but would also recommend using different methodologies for future research such as qualitative focus groups and face to face interviews. This approach will enable the researcher to get a greater understanding of key issues, and can involve the use of enabling and projective techniques that can enable respondents to express themselves in a clearer manner. ( Robson, 2002). Focus groups and face to face interviews can also provide vital insights on behaviour and practice which is not always possible when using a quantitative approach. (Bryman, 2012). This is often expressed through the recall of certain situations and experiences- which can also serve to create a greater understanding of the contexts of certain situation- for instance, the specific ways in which Bangladeshi people interact with NHS services. 9.Details of Funding The research was budgeted at ?500 and was funded by Research Councils UK ( RCUK). The organisation regularly commissions research within a range of academic disciplines including medical, biological, social, economic and environmental sciences, in order to investigate ways of increasing wellbeing within society. The research I conducted was funded with the intention of finding ways to address the impact of poor health within the Bangladeshi working age community. Bibliography Back, L. Solomos, ( 1995) Race, Politics and Social Change. London: Routledge. Blaxter, L. Hughes, C. Tight, M. (2011) How to Research, 4th ed. Cambridge: Open University Press. Bury, M. (1997) Health and Illness in a Changing Society. London: Routledge. Bury, B. Gabe, J. ( 2004) The Sociology of Health and Illness. London: Routledge. Bryman, A. ( 2012) Social Research Methods. London: Palgrave. Israel, M. and May, I. (2006) Research Ethics for Social Scientists. London: Sage. Purdy, M. Banks D ( 2001) The Sociology of Politics and Health. London: Routledge. Robson, R. ( 2002) Real World Research. London: Blackwell. Salway, S. Platt, L. Chowbey, P. Harriss, K. Bayliss, E. (2007) Long- Term Ill Health, Poverty and Ethnicity. London: Policy Press Zikmund, G. William (2003) Business Research Methods. London: South Western. http://www.jrf.org.uk/publications/long-term-ill-health-poverty-and-ethnicity (Accessed 11th March 2013)

A Successful Teacher

Teaching is a special calling. It is not a job well – suited to everyone. Teaching is still more of an art than a science. So teachers should be artists in this domain. Teaching should provide an opportunity for students to develop a strong sense of creativity, a high self-esteem a life- long respect for learning. A teacher will be one factor that helps a student learn and progress along their way through life. Many individuals believe that being a teacher is an easy task. Our society believes that any person can become a teacher, but experience has shown that not everyone is capable of being a teacher.There are many personality traits that are required to be an effective teacher. â€Å"How to be a successful teacher? † It is an important question that we can answer by infinite words and endless sentences. However, here are some top keys for being a successful and ideal teacher. Every teacher can benefit from focusing on these important qualities. Success in teaching, a s in most areas of life depends almost entirely on your attitude and on your approach. 1- Sense of Humor : A sense of humor can help you become a successful teacher. Your sense of humor can relieve tense classroom situations before they become disruptions.A sense of humor will also make the class more enjoyable for your students and possibly make students look forward to attending and paying attention Most importantly, a sense of humor will allow you to see the joy in life and make you a happier person as you progress through this sometimes stressful career. 2- A positive Attitude A positive attitude is a great asset in life. You will be thrown many curve balls in life and especially in the teaching profession. A positive attitude will help you cope with these in the best way.Your composure will ease your possible anger and will decrease the pressure that you may face. For example, you may find out the first day of school that you are teaching English 2 instead of English 1. This wo uld not be an ideal situation, but a teacher with the right attitude would try to focus on getting through the first day without negatively impacting the students. 3- High Expectations : An effective teacher must have high expectations; you should strive to raise the bar for your students. If you expect less effort, you will receive less effort.You should work on an attitude that says that you know students can achieve to your level of expectations, thereby giving them a sense of confidence too. This is not to say that you should create unrealistic expectations. However, your expectations will be one of the key factors in helping learn and achieve. 4-Consistency: In order to create a positive learning environment, your students should know what to expect from you every day. You need to be consistent, this will create a safe learning environment for the students and they will be more likely to succeed.It is amazing that students can adapt to teachers throughout the day that range fro m strict to easy. However, they will dislike an environment in which the rules are constantly changing. 5. Fairness: Many people confuse fairness and consistency. A consistent teacher is the same person from day to day. A fair teacher treats students equally in the same situation. For example, students complain of unfairness when teachers treat one gender or group of students differently. Students pick up this so quickly, so be careful of being labeled unfair. . Flexibility: One of the tenets of teaching should be that everything is in a constant state of change. Interruptions and disruptions are the norm and very few days are typical. Therefore, a flexible attitude is important not only for your stress level, but also for your students who expect you to be in charge and take control of any situation. Finally, there are some points that every teacher should pay attention to in order to be an ideal teacher : 1- Never lose your temper, be self-contain. – Do not let your student s know your self-points. 3- Do not break the rules and the regulations. 4- Be patient. 5- Be unpredictable, do not be a stereo type teacher. 6- Variety and speed†¦. †Variety is the spice of life†. 7- Love your students and treat them kindly. 8- Be punctual in appointments. 9- Be tolerant. 10- Pay attention to the differences that may be found among the students. ( disparity in mental and understanding abilities ) . Whenever there is a will, there is a way†¦..

How ICT requirements are met in an organisation Essay

Report B: How ICT requirements are met in an organisation Before Haden was introduced ICT, everything was done by hand. This took longer and was not a reliable method of processing information. Haden has many departments and altogether they have many computers. I am going to only analyse one of those departments because doing the whole building with the number of computers will be ridiculous. The department I will be analysing is the Fraud department. This department deals with all the people committing benefit fraud. They work with the police to get those people in court. The Fraud department found it hard to cope without computers. When the computers were introduced everything was easy. Everything needed ICT. In the Fraud department there are 45 computers. Here are the specifications of the hardware. Hardware – Input devices Keyboard- There is 40 standard QWERTY keyboards and 5 ergonomic keyboards. Ergonomic keyboards are QWERTY but the layout is different. The keyboards connect by PS/2 port. Mice- There is 45 standard mice. These come as default on all the computers. The mice connect also connect through PS/2 port. Digital Cameras- These cameras are devices that can take photos or moving images (films) and transfer them on to a PC. The images are JPEG, GIF, UGA, UFO or PSO. There are a total of 4 cameras in the department. The digital cameras connect to the via USB port. Scanners- There is 2 scanners in the department and they also transfer images to the computer. They work like photocopier but can transfer the images to a PC. This device also connects through USB port. Web Cams- The web cams are used to project moving images on to the internet. Only 7 computers have these and they are only used for handling confidential documents. The web cams connect to the computers by the USB port. The web cams are used for personal use. Well, that’s what I think! An input device is something that transfers raw data into a computer for it to be processed. These can include images and evidence from fraud suspects. Output devices Monitors- There is 45 monitors. 5 flat screen monitors, also know as LCD (liquid crystal display) screens and the rest are standard default monitors which are CRT (cathode ray tube) monitors. The monitors connect through the serial port. Colour printer- The colour printers are used to print documents with Haden’s header on them. The colour makes it more professional. The printers connect through the LPT or parallel port. These are the main output devices. They take raw information/data and give it back to us processed. Every computer has many different specifications inside and outside. The computers are all the same so it will be easy to describe them. Below are the specifications. Compaq Deskpro 40 GB Hard drive CD/CD-RW Drive Floppy Drive Zip Drive 512 mb DDR RAM 64 mb DDR Geforce 4 graphics card Creative soundcard Ethernet Card Modem port 4 USB 2. 0 ports 2 serial ports 2 LPT/parallel ports 2 Fire wire ports 2 PS/2 ports 1 game pad port 1 Network port The hard drives are big so that a lot of data can be stored. But there is a downfall to that. It is easier for files to get lost and the file security is not great. The RAM is a ridiculously large. It seems like the computers are made to play games and not do work. This also applies for the graphics card. It also has a large card memory. Most of it is wasted because it is not being used. The department can save a lot of money they had computers which are a bit lower on the specifications. (RAM, Graphics card etc) As all the computers are same, it is easy for me to describe only one of the computers specifications because they have the same specifications like the other computers in the department. There is a large server for the department. The server is very fast and quick. Below are the server specifications. Intel Pentium 4 M 3. 0 GHz processor memory 1024 mb DDR RAM 120 GB Hard drive Tape drive CD/CD-RW Drive Floppy Drive All the computers are Compaq brand. They are reliable and safe to use. Software The computers have different software installed on their hard drives. The computers are new. They have Microsoft Office 2002 installed on their hard drive. They also have other programs like anti-virus. Microsoft Word- This is the default word processing application. It is easy to use and it has many features like recording macros and inserting pictures. Microsoft Excel- This application is installed on the system but it is not used often. It may be used to do calculations for wages and salaries. I am not very sure what it is used for in this department. Microsoft Access- This application is not used. Database- Haden have there own database. It is very complicated to use their database. It comes up as a black screen with white writing. Almost like MS-DOS on old computers. The database holds information of people that have benefits and that commit fraud. You have to be trained to use the database because it is so complicated. This is what I think are in the databases: Name, address, post code, county, age, gender, contact details, national insurance number etc. Outlook Express- Easy to use and is fast for sending and receiving information. The e-mail is not for personal use. The companies boss can other employees can read the personal e-mails. Information is not confidential so it is a great and fast method of transferring data. Internet Explorer is used to surf the web for web related fraud. The internet has a special tracking device that seeks out people using other people’s insurance numbers and other details to get money. Intranet- All the computers are linked to an intranet. The intranet is a small network that only the company personnel can enter. No one from the outside, like me, can enter the intranet. Some of the files are password protected and only those who have the password can enter. Others are common files that everyone linked to the intranet can access. All personnel have their own password. They also have a card key that is used to enter the PC otherwise they do not have access. Norton System works is an antivirus application. All the computers have this software to protect against viruses. There is however a disadvantage. There is no internet firewall. Although one will be installed soon, the security is at risk and therefore hackers can enter easily. Evidence Eliminator is an application that is used to destroy unwanted fraud evidence from the Fraud departments’ computers. The evidence will no longer be available for hackers. Evaluation Haden’s use of ICT is excellent. They are faster now than before computers were introduced. The department of Fraud has found that using ICT is a must for them. Most of it is writing up databases. They have improved in using their own database that has outstanding security due to it being hard to use. There are several advantages and disadvantages. The main one is that the computers can get out of date and will require fixing all the time. Another disadvantage is in the Fraud computers the security is not that good. Hackers can attack it easily. The evidence eliminator application will have to be used several times because there is no firewall and hacker can attack any time. The Fraud department has to step up its security to insure that it is safe to transfer files through the networks. Overall, the organisation has improved in keeping things up to date. The security has to improve for the internet, other than that; the company is sophisticated and well improved.

Competition Bikes, Inc. Costing Method and CVP Report Essay

A1. Costing Method Recommendation This report has been prepared to analyze the current costing method at Competition Bikes, Inc. (CBI) and provide a recommendation for improvement. To support this analysis, the differences between traditional based costing and activity based costing will be examined, along with the benefits and drawbacks for each method. A cost-volume-profit evaluation with break-even analysis for both sales units and sales dollars for the CarbonLite and Titanium bike lines will also be provided. The main differences between activity-based costing and the traditional costing: Traditional costing includes both direct and indirect components. Indirect costs (overhead) are grouped together. There’s only one cost driver (such as direct labor hours) used to calculate costs regardless of what they are. Activity-based costing breaks down the overhead costs into activity cost pools. All overhead costs are then allocated into these activity cost pools. This method of costing does require more time to c ompute the cost to the activity yet it earns that money back plus dividends by having a more accurate forecast of the true costs that are associated with each activity. In addition to a better understanding of costs, implementation of activity-based costing can drive improved financial results in the long run. By looking at each product and what drives its specific costs, management can have a much more detailed sense of the true costs involved in producing each product. They can then compare the activity-based costs with the costing system they have been using to discover what products they may be overpricing, or underpricing for sale in the market. They can also spot potential money wasting activities in their manufacturing process, and work to make those activities more efficient. If management has a better understanding of costs, they can present a stronger business case to get future capital projects funded. The downside to activity-based costing is that it requires a substantial commitment of personnel and financial resources up front. Management must be willing to examine their operations rigorously and the data that is gathered may be difficult to accept, particularly by those who are believe the current costing system is just fine and are resistant to change. Traditional costing, on the other hand, is much easier to calculate than activity-based costing, and this makes manager’s jobs easier. However, traditional costing is so generally calculated that it may be hiding inefficiencies in the supply chain. Products may be overpriced or underpriced, and this can negatively impact the company’s bottom line in the long run. By moving to the activity-based cost system, CBI could pinpoint if they have been overpricing items, losing market share to competitors. On the flip side, if they underprice an item, they are likely losing money as the price may be lower than what it costs to produce the bike. They would lose potential revenue to further fund research and development to improve the product for the future. If prices are significantly lower than those of the competition, customers may even hesitate to purchase the product, as they could wonder why the bike is priced so much lower than all the others in the market and have a perception that sub-par materials or manufacturing processes have been used. Since these bikes are a specialty product built to order, customers are generally not as price sensitive as shoppers looking for ready-made bikes. By switching to the activity based costing (ABC) method, CBI is also taking advantage of the in-depth knowledge of costs that will result in savings for the company. In the overhead analysis, six manufacturing overhead items and their cost drivers are identified, with a comparison provided between ABC costing, and Traditional costing assuming 900 units produced for the Titanium line, and 500 units produced for the Carbonlite line. The cost driver for manufacturing overhead using the traditional method is not identified, but the totals are given in the Competition Bikes spreadsheet and are reflected below. Traditional costing method -Titanium line manufacturing overhead cost: $239,020 -Carbonlite line manufacturing overhead cost: $232,380 Total traditional manufacturing overhead cost: $471,400 ABC costing method -Titanium line manufacturing overhead cost: $188,415 -Carbonlite line manufacturing overhead cost: $282,985 Total traditional manufacturing overhead cost: $471,400 It’s important to note that the manufacturing overhead totals are identical when calculated using both traditional and ABC methods. This is because it’s not a difference in overhead, but instead a change in where the overhead is allocated. In the case of CBI, the allocation is quite different between methods. For the Titanium line, the total manufacturing overhead cost with ABC costing is $50,605 lower than with traditional costing – a difference of 21%. In other words, CBI has overestimated manufacturing overhead for the Titanium line by 21% using traditional costing. Looking at unit costs, the traditional method per unit cost is $713, while the ABC unit cost is $656. The higher unit cost in the traditional costing method makes sense given that the allocation for manufacturing overhead was higher. CBI may be overpricing this bike, which could result in a negative effect on sales. If they could lower the price to a number closer to the true unit cost, they will likely see sales rise. For the Carbonlite line, the total manufacturing overhead cost with ABC costing is $50,605 higher than with traditional costing. CBI had underestimated manufacturing overhead for the Carbonlite line by 18% using traditional costing. Looking at unit costs, the traditional method per unit cost is $1,359, while the ABC unit cost is $1,460. The unit cost calculated using ABC costing was higher than CBI had realized; they are likely underpricing this bike, losing out on potential revenues. A review of competitors’ prices may be in order, to evaluate what the market will bear, as well as an analysis of the impact of raising prices and how that affects sales. Once they have this data, CBI management can make an informed decision whether or not to adjust the Carbonlite sales price, and by how much. A2a. Cost-volume-profit and break-even point evaluation: Current scenario CVP Analysis: Cost-volume-profit (CVP) analysis is a tool that managers and businesses often use to estimate future levels of operational activity needed to avoid financial losses, to break even, and to generate a profit. This analysis also helps to target future revenues. CVP analysis can also be used to estimate production levels needed to generate revenues sufficient to recoup capital expenditures such as operational expansion. CVP analysis examines changes in profits in response to changes in sales volumes, costs and prices. The basic CVP equation is sales minus variable costs = contribution margin. Sales revenues per unit for the Titanium product are set at $900. The variable cost per unit (costs that vary directly with volume) for the Titanium product is $679. Based on these numbers, the resulting contribution margin (sales revenue minus variable cost) per unit is $900 – $679 = $221. Contribution margin is the amount of profit left after variable costs are subtracted; therefore they c an be considered the ‘contribution’ to profit for each unit sold. For the Carbonlite product, the sales revenue per unit is higher at $1,495 due to the specialized materials and increased amount of labor required to manufacture the product. Variable cost is $1,384. The resulting contribution margin per unit is $1,495 – $1,384 = $111. It’s worth noting that the contribution margin for this product is much smaller than that for the Titanium line. A smaller contribution margin generally means the product is not as profitable. When multiple product lines are included in the analysis, to calculate total break-even sales units, a weighted average contribution margin (WACM) must be calculated. This is important because various products in the sales mix contribute different amounts of profit. The WACM is calculated by multiplying the unit contribution margin by the percentage of the total sales mix for each product. Expressed as a formula: WACM = Product one unit contribution margin (product one sales mix percentage) + product two unit contri bution margin (unit two contribution margin percentage) Incorporating the CBI data, with the sales mix proportion of 9 units of Titanium for every 5 units produced of Carbonlite, the WACM is calculated as 221 (.643) + 111 (.357) = $181.71. This number is what the average unit  contributes to CBI’s profit on a per unit basis. When the WACM is known, the Total Contribution Margin Dollars can be calculated. This is the amount of money that the company has to pay fixed costs. Any money left over after fixed costs are paid is profit. If total contribution margin dollars equal fixed costs, the company is at break-even. If total contribution margin dollars are less than fixed costs, that represents a loss for the company. The equation for this figure is: Total Contribution Margin Dollars: Units sold multiplied by the WACM Break-even analysis Break-even sales units can be calculated if the WACM and Total Contribution Margin Dollars needed to break-even are known, as follows: Total Contribution Margin Dollars/WACM. To calculate sales units and sales dollars required for break-even, a few steps are required. The first step is to calculate the break-even point in units of sales mix. Break-even point in units of sales mix = Total fixed cost/WACM per unit For CBI, break-even point in units of sales mix is $400,000/$181.71 = 2201 The next step is to calculate the number of units of Titanium and Carbonlite units at the break-even point. The equation is as follows: Number of units at break-even point = Sales mix ratio (total break even units) Break-even point in units for Titanium: 0.643 (2201) = 1415 Break-even point in units for Carbonlite: 0.357 (2201) = 786 The last step is to calculate the break-even point in dollars. The equation is as follows: Break-even point in dollars = Product units at break-even point (sales price per unit) Break-even point in dollars for Titanium: 1415 (900) = $1,273,500 Break-even point in dollars for Carbonlite: 786 (1495) = $1,175,070 Total sales needed to break-even: $1,273,500 + $1,175,070 = $2,448,570. To summarize, CBI would need to sell 1415 units of Titanium and 786 units of Carbonlite, generating sales revenues of $2,448,570 to break-even (revenues and costs are equal). A2b. Cost-volume-profit and break-even point evaluation: Variable and fixed cost increase scenarios Suppose management needed to increase the cost of direct materials by 10% as well as add  $50,000 in fixed costs to the production facility. What effect would this have on the break-even point? Because the equations are based on the contribution margin as well as the WACM, an increase in the cost of direct materials (variable costs) by 10% will have a significant impact. Let’s first examine how cost-volume-profit and break-even point would be impacted if management needed to increase direct materials cost by 10%. I will analyze the $50,000 fixed cost increase separately. Variable cost increase (10% direct materials increase) scenario CVP Analysis: Contribution Margin per unit for Titanium: $900 – $709 = $191 Contribution Margin per unit for CarbonLite: $1495 – $1451 = $44 The contribution margins for both product lines decreased. Titanium decreased by 13%, and of particular note is the whopping 60% reduction in contribution margin for Carbonlite. This makes sense given that Carbonline has a higher variable cost and lower volume, so a percentage increase in variable cost has a greater impact. This product is even more expensive to produce in this scenario, and generating very low profits for the company at this point. With the sales mix proportion of 9 units of Titanium for every 5 units produced of Carbonlite, the WACM per unit is calculated as 191 (.643) + 44 (.357) = $138.50. CVP Summary: the 10% increase in direct materials resulted in a 24% decrease in WACM per unit. The bikes are contributing 24% less profit towards profits. Break-even Analysis: Break-even point in units of sales mix is $400,000/$138.50 = 2888 Break-even point in units for Titanium: 0.643 (2888) = 1857 Break-even point in units for Carbonlite: 0.357 (2888) = 1031 Break-even point in dollars for Titanium: 1857 (900) = $1,671,300 Break-even point in dollars for Carbonlite: 1031 (1495) = $1,541,345 Total sales needed to break-even: $1,671,300 + $1,541,345 = $3,212,645 Break-even summary: the 10% increase in direct materials cost resulted in a reduced contribution margin per unit for both products. Given that fixed costs in this example were unchanged at $400,000, it makes sense that an increase in variable costs would require an increase in the break-even point to cover the additional expense. In this scenario, the break-even point in units and total sales need to break-even increased by 24% from the current scenario. It’s clear that an increase in variable costs can have a disproportionate impact on profits and the break-even point. Fixed cost increase ($50,000) scenario For this scenario, I assumed that variable costs remained unchanged from the current scenario (no 10% increase in variable costs) and that fixed cost for the production facility increased from $400,000 to $450,000. CVS Analysis: Contribution margin per unit for Titanium: $900 – $679 = $221 Contribution margin for per unit for Carbonlite: $1,495 – $1,384 = $111 With the sales mix proportion of 9 units of Titanium for every 5 units produced of Carbonlite, the WACM per unit is calculated as 221 (.643) + 111 (.357) = $181.71. CVS Summary: Since variable costs did not change in this scenario, the contribution margin per unit and weighted average contribution margin/unit are at the same level as the original example. Break-even Analysis: Break-even point in units of sales mix is $450,000/$181.71 = 2476 Break-even point in units for Titanium: 0.643 (2476) = 1592 Break-even point in units for Carbonlite: 0.357 (2476) = 884 Break-even point in dollars for Titanium: 1592 (900) = $1,432,800 Break-even point in dollars for Carbonlite: 884 (1495) = $1,321,580 Total sales needed to break-even: $1,432,800 + $1,321,580 = $2,754,380 Break-even summary: Compared to the current scenario, the $50,000 increase in fixed costs (11% over the $400,000 example in the current scenario) had an impact of increasing the break-even point in units of sales mix by 275  units, or 11%. Since the contribution margin was unchanged in this example, the increase is less than in the scenario with 10% increase in direct materials. The break-even point in dollars also increased by 11%. The fact that the increase in the break-even point exactly matches the increase in fixed costs illustrates that as fixed costs rise, the break-even point will rise in proportion assuming the sales mix remains unchanged. Comparing all three scenarios, the CVP and break-even analysis provides insight on how increases in variable and fixed costs affect contribution margins and break-even numbers. Variable cost increases have a disproportionate impact on increasing margins and break-even numbers, while the fixed cost increases result in a proportionate impact on increasing these measures. CBI’s management should consider these impacts when considering cost increases for their product lines.