Irritable Bowel Syndrome :: Exploratory Essays Research Papers

Irritable Bowel Syndrome A short car ride home or sitting in the middle of a class can be an uncomfortable and painful experience for someone with irritable bowel syndrome. Irritable bowel syndrome (IBS) is a disorder of the large intestine (colon) that interferes with the normal functions of the bowel (NIH, 2003, para.1). Symptoms may vary from person to person, but usually characterized by diarrhea, bloating, constipation, and abdominal pain. According to the National Institutes of Health, 1 in 5 Americans have IBS and women around the age of 20 are more prone to it, making it one of the most common disorders diagnosed by doctors. To diagnose IBS, make an appointment with your doctor to have a medical test done such as a physical exam, blood tests, x-ray of the bowel, or endoscopy (AGA, 2005, para.4). The physical symptoms of IBS are that you must have had abdominal pain or discomfort for at least 12 weeks out of the previous 12 months, although they do not have to consecutive. Also, if your abdominal pain or discomfort is relieved by having a bowel movement, then you may have symptoms of IBS (NIH, para.4). Unfortunately there is no cure for IBS, but there are a wide variety of options to treat the symptoms such as medications, stress management, and diet changes. Antidepressants may also relieve some symptoms of IBS. In people with IBS, stress and emotions can strongly affect the colon. As college students we deal with stress every day, and in order to keep stress from causing serious physical harm, you must know how to deal with it. If you are feeling mentally or emotionally tense, angry or overwhelmed this can trigger colon spasms in people with IBS. These strong muscle contractions can result from mental stress because the nerves that control the normal rhythmic contractions of the colon are connected to the brain (AGA, para.3). Some suggestions for stress reduction are to get an adequate amount of sleep, exercise regularly to reduce tension, explore the benefits of meditation and yoga, and eat a well balanced diet. The way you eat can also affect the symptoms of IBS. As evidenced in research, dietary fiber may lessen certain IBS symptoms such as constipation. Diets high in fiber consist of whole grain breads and cereals, beans, fruits, and vegetables (Alice, 2003, para.2). Also drinking six to eight glasses of water is important, but drinking sodas and carbonated drinks can result in an increase in gas and discomfort.

Are Reason and Emotion Equally Necessary in Justifying Moral Decisions Essay

Emotion and reason are two different ways of knowing but can both be used in the same situation. However, does one have a higher weighting than the other when it comes to making moral decisions? Using reason to make a knowledge claim or moral decision requires rationality and is justifiable, meaning that everyone would be able to understand the argument for it. Emotion on the other hand is usually simply a ‘gut feeling’ or an opinion of an individual and therefore has no evidence or points to support a decision. An example could be when it comes to whether it’s right or wrong to murder someone. It’s generally accepted that it isn’t because, using reason to justify this, everyone should have equal rights and it’s unfair for one person to take the life of another. One person may have the opinion that they do have the right to murder someone else but their argument would not be as strong since it would simply be their opinion of the case. Another example could be homosexuality. Many people who are against it claim that it’s wrong because ‘it’s not natural’ but when thinking of the argument rationally, this would mean cars, airplanes and TVs would also be considered wrong since those things aren’t natural either. Arguments made using ethics and emotions are not usually consistent and this is why reason is a better way of knowing because it can be applied to many cases. However, sometimes both emotion and reason can be used equally in justifying a moral decision such as when it comes to abortions. According to ethics and emotions, abortion is murder (since the baby is a human being) and murder is wrong (as all lives are valuable and it’s unjust to take another one’s life). Reason can come in to justify these arguments as well as add the point of the medical complications and effects abortions bring. On the side for the legalisation of abortions, justifiable points includes if the baby has a life-threatening disease or if the mother does that would be pass down and therefore the baby would lead an unhappy and sick life, if the parents are unfit for the responsibility of parenthood (for example, alcoholics, drug-addicts, teenagers), if the mother was unmarried and lived in a strict eligious society, if it was caused by rape and therefore would be unfair to the women as well as cause psychological harm and the fact that the government is intervening and reducing the freedom of choice for women simply goes against basic civil rights. Emotions are involved in the decision to abort a baby because mothers want what’s best for their baby and in most abortion cases, the reason behind it is because they feel their baby would not live the life they deserve . Whether it’s because they’d spend most of the life in a hospital with an incurable illness or because the mother knows that she wouldn’t be good enough for the parenting job. When it comes to making any decisions, whether it’s a moral one or not, reason should be considered more as it uses rationality and therefore is easier to explain and justify a decision to others. Emotions aren’t necessarily permanent or consistent and so it would be more difficult to try to get others to understand why you’ve made a certain decision.

Management Control Systems Final Written Case Assignment

Management Control Systems Final Written Case Assignment Budgeting and Performance Evaluation at the Berkshire Toy Company Prepared for: Karen M. Foust, Ph. D. , C. P. A. Adjunct Professor at Tulane University A. B. Freeman School of Business New Orleans, Louisiana Prepared by: Andres A. Calderon andres. [email  protected] com PO Box 21420 Baton Rouge, LA 70893 Date: September 4, 2000 Background Janet McKinley’s father, Franklin Berkshire, founded Berkshire Toy Company (BTC) in 1974.In 1988 Janet worked her way up to the position of Assistant to the President after completing her MBA. Janet promoted employee participation and teamwork. The company went public in 1991, and in 1993 Mr. Berkshire retired, leaving Janet as corporate CEO. In 1995 Quality Products Corporation, a company with a wide variety of products, acquired BTC for $23 million. Janet had an agreement that allowed her to continue to work for BTC for at least 5 years at an annual salary of $120,000.The company h ad a staff of 241 employees organized in three different departments: purchasing (11 employees managed by David Hall), production (175 employees managed by Bill Wilford), and marketing (52 employees managed by Rita Smith)1. BTC produces a fifteen-inch, fully jointed, washable, stuffed teddy bear. The bear is packaged in a designer box and is accompanied by an unconditional lifetime guarantee, and a piece of chocolate candy. The bears are accessorized according to customer order specifications. Internet sales began in 1997.Janet has just received the June 30, 1998 income statement showing Operating Income at $1,632,317 below budget, while Total Revenue is at $1,440,487 above budget (see Exhibit 1). Janet is having trouble understanding how the company’s revenue is thriving, but the company is not generating profits as expected. Current Situation BTC is a decentralized division of Quality Products Corporation that has been experiencing growth in sales over the past four years ( see Exhibit 2a). BTC’s strategy is to have an enhanced product image, build customer brand loyalty through product differentiation, and produce an all American quality product.BTC implemented a management compensation plan in 1997; the plan is structured as follows: †¢ †¢ David at Purchasing: 20% of net materials price variance, assuming favorable Rita at Marketing: 10% of excess variance of net revenue, assuming favorable 1 The remaining three employees are Janet, her secretary, and her secretary’s assistant †¢ Bill at Production: 3% of net variance in material, labor, variable overhead, labor rate variance, and the variable and fixed overhead spending, assuming favorable variancesThe bear is hand made and the quality of material acquired by purchasing can negatively affect production generating excess waste or potentially jeopardizing the quality of the product. Marketing sells the bear through catalogs, company’s retail store adjacent to the fa ctory, Internet sales, wholesale to department stores, toy boutiques, and other specialty retailers. Most orders are shipped the same day as they are received. Commissions of 3% are paid on retail store sales and sales to wholesale buyers, no commissions are paid on catalog sales.Internet sales began in 1997 with bears being sold at a wholesale price of $32. The Marketing and the Purchasing departments seem to be operating well, but the Production department manager has identified the following problems: production was affected by materials ruined during flood, raw material is substandard, high rate of product stock-out, deviations from standard production plans, overtime to met sale demands is high, overworked staff, plant is at maximum capacity, and maintenance is almost impossible to be scheduled. Analysis of the Case Non-quantitativeBTC could work an alliance with its supplier in such a way that raw material is guaranteed to meet high levels of quality. Currently Bill in product ion receives the raw material from David at purchasing, so inspections for defective material happen at the time of production and under the pressure of orders piling up awaiting production. David does not have any incentive to provide quality, but just to reduce his cost. Current incentive plan is not working to the advantage of the Production department, it is not fair to have bonus linked to factors that cannot be controlled by the responsible manager.Incentives are structured in such a way that they encourage â€Å"low balling† revenue figures by the Marketing and â€Å"high balling† raw material price budgets by the Purchasing manager. A budget of zero sales to be achieved by the Internet deployment, supported by an expensive national radio campaign, is not acceptable and should not be rewarded. Quantitative Analysis The favorable sale revenue of $1,440,487 can be explained by a favorable impact of Internet sales2 (+307%), an unfavorable effect of the Retail and C atalog sales (-214%), and a negligible budget variance (+7%) explained by the Wholesale efforts.Ninety one percent (equivalent to $2,300,980) of the unfavorable Total Variable Cost variance ($2,515,896) can be attributed to unfavorable variances in: Direct Labor (39% or $980,305), Variable Overhead (27% or $679,361), and Variable Selling Expense (25% or $641,314) (See Exhibit 4). Almost the entire unfavorable variance of fixed cost can be attributed to the unfavorable variance in Selling Expenses. The Direct Labor3 variance is mainly due to a variance of 42% (from 1. 2 budgeted to 1. 7 actual) labor hours per unit and a variance in salary rate from $8. 0 budgeted vs. $8. 17 actual. The Variable Overhead also affected by the unfavorable 1. 7 hours per unit of direct labor, contributed with an unfavorable amount of $181,639 (see Exhibit 6c). The Variable Overhead Cost per Hour went up due to the additional overhead. The Variable Selling Expense caused an unfavorable variance of $ 443, 100 due to the added cost per unit (see Exhibit 6c). Average price per unit sold $44. 37 compared to a $46. 45 budget. The mix variance stemmed mostly from a price difference between Retail & Catalog ($49) and Internet ($42) sales.The 280,000 units are distributed between Retail & Catalog (85%) and Wholesale (15%) sales. Using the Static Budget Mix expected sales are of $15,122,083 (see Exhibit 5). Fixed Cost Selling Expenses caused an unfavorable variance of $560,192 to the budget, compared to a negligible favorable increase of $261 to budget due to the Fixed Cost Administrative Expense. 4 Almost half ($225,627 favorable) of this unfavorable variance is counteracted by the higher than budgeted output and a fixed manufacturing overhead per unit of $ 1. 674 compared against the budgeted $1. 97. The overall unfavorable $114,910 Fixed Manufacturing Overhead is due to the variance in labor hours per unit. Due to 2 3 Or better said a very unrealistic â€Å"low ball† budget of Inte rnet sales I attribute this to the fact that the company works on an â€Å"order received basis†, instead of forecasting production. the incentive structure at BTC, David Hall has been buying â€Å"cheap† polyester filling and accessories, causing an unfavorable price efficiency variance of $49,609.Sales and Total Cost unfavorable variance of $ 2,669,607, compared to $1,632,317 budgeted can be attributed to poor sales mix performance (unfavorable Budgeted Sales Variance $675,589) and unfavorable Labor Volume Variance ($437,338)5. Incentive Program It is my opinion that the incentive program at BTC is the major contributor to the unfavorable variances. David Hall is rewarded for purchasing â€Å"cheap† raw material, which is affecting production. Rita is rewarded for selling products over the Internet at prices that are not appropriate.For a bonus allocation in dollars please refer to Exhibit 7, Incentive Plan (better named: â€Å"Let’s all gang against p oor old Bill†). While David pockets $9,636. 62 ($48,183 @ 20%) by purchasing substandard polyester fillings for the bear, Bill looses $2K due to additional filler required for production of a quality bear. There is no reasoning on how Rita sets the price for the Internet bear. Rita set a low price on the bear causing an unfavorable mix variance and there is no reasoning on how she established the budgets; overall she is favored by both moves, hurting the company’s profits. OvertimeThis is due to the inefficient use of labor, adding to the low morale of the employees. The unit labor requirement went from 1. 2 to 1. 7 due to the poor quality of raw material. The pay rate went up 17 cents due to new hires that had to be enticed to work at BTC. All these problems can be associated with the order base production scheduling, causing a â€Å"knew jerk reaction† in the system every time a new order is received, forcing employees to work overtime (See Exhibit 8 for more d etails). The case makes it clear that there have been no technology improvements in the past five years at BTC.Fixed manufacturing overhead is favorable due to the higher volume of items sold, but it does not reflect on the performance of the firm, since this is due to the low Internet price. I assume that most of this expense is to cover the radio campaign and the Internet cost, increasing volume with no concerns on the effect on Production 5 I blame this on Rita for selling products at less than reasonable price, only looking after her compensation. She increased volume with no concerns on the effect this might have on production. 4 RecommendationsProduction Bill should consider going to a forecasted production cycle, allowing a better distribution of the work load over the year (reducing overtime from 9. 11 to 8. 47), allowing time to mentor new employees (as attrition rate would be hire), allowing for scheduled maintenance without worrying about capacity during peak production t imes, and dedicate more time to the cleaning of the machinery (there is a substantial drop in cleaning material cost, in this industry this can be associated with a higher maintenance expense, see Exhibit 2b).The quality management effort should be integrated to supports the overall strategy of maintaining a high quality product at BTC. The integration of marketing and production could yield better production schedules to be developed; this integration can be accomplished by establishing shared goals between the two departments. With better production schedules BTC could identify bottlenecks and make sure that those are never starved for work6, reducing overtime demands during peak demand cycles.Overtime Premiums have been rising at an alarming rate (1619% in 1998, 1055% in 1997, see Exhibit 2b); this has very bad consequences on the company’s bottom line7. Production planning should increasing employee morale, allow for proper maintenance of equipment and reduce the risk of breakage during peak production times, and allow for planned training of new employees. In order to offer a higher quality product and impact the reduction of overtime, Bill has to consider upgrading some of the outdated equipment, especially replacing the equipment that reduces overtime and maintenance cost.The company is operating near to capacity; new equipment should alleviate the production bottlenecks and provide the foundation to reduce the overtime labor cost. If Bill is not familiar with new technologies in this industry, he should seek support from consultants in this area. Incentive Plan The incentive model should encourage accurate reporting by encouraging the right behavior, thus discouraging â€Å"low or high balling† while developing budgets (see Exhibit 3). David should be rewarded for finding the least expensive input material, without compromise of quality.Samples of material to be 6 Technology could also be deployed to reduce the bottlenecks, especially the labor-intensive bottlenecks. purchased should be analyzed by Production prior to committing to the shipment and purchase. This can only be accomplished if purchases are based on forecasted production, also allowing David to have more time for the negotiation of better prices for quality raw materials. Rita should continue to be rewarded for selling products, and growing markets. Instead of basing Rita’s bonus on the Static budget, her bonus should be evaluated against the Flexible Budget.In general static budgets are departmental goals that jointly represent corporate goals. Flexible Budgets incorporate some of the present variations in prices, markets, production, costs, etc. that tend to invalidate the Static Budget over time. The incentive plan for BTC should have a mix of departmental goals and division goals, so that there is a better integration among the different departmental goals. Bonuses should reflect management’s favorable performance; therefore, managers should have adequate control over those drivers that affect BTC’s outcomes.BTC should design a Balanced Scorecard as an integrative effort to support efforts of the individual managers of the different department in an orchestrated effort. Balanced Scorecard BTC’s Balance Scorecards should be aligned to support the corporate strategy, both short and long term. Incentives should be assigned to the degree the different measures contribute to the corporate goals. Managers shall respond to incentive, thus supporting corporate goals (see Exhibit 9 for details).A Balanced Scorecard typically includes measures in each of four areas: Financial, Customer, Internal Business Processes, and Learning and Growth8. Some organizations add other dimension to support their strategy, or replace one of the four perspectives with one that uniquely reflects their mission and strategy. In the case of BTC the identified areas are: Corporate (BTC), Marketing, Purchasing, Production, and Manag ement9. The proposed set of Balanced Scorecards for BTC is presented in Exhibit 10. It sounds like the previous manager was a former student of Dr.Page, since the â€Å"two envelop† strategy was employed. First envelope: Blame the predecessor, write loss off. Second envelope: Prepare two envelopes. This case is common in situations with companies that pay bonuses. That's why companies are moving into options. 8 The Balanced Scorecard, Robert S. Kaplan and David P. Norton, Harvard Business School Press, 1996 9 Management as part of the Balanced Scorecards tends to be forgotten. Management (upper) has a responsibility to support the different departments with information on quality, cycle time, and cost. 7 Exhibit 1Berkshire Toy Company A Division of Quality Products Corporation Preliminary Statement of Divisional Operating Income for the Year Ended June 30, 1998 Units Sold Retail and Catalog Internet Wholesale Total Revenue Variable production costs Direct Material Acrylic pil e fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Total Direct Material Direct Labor Variable Overhead Total Variable Production Cost Variable Selling Expense Contribution Margin Fixed Costs Manufacturing Overhead Selling Expenses Admin Expenses Total fixed Costs Operating Income Actual Units 325,556 $ 8,573,285 174,965 $ 4,428,018 105,429 $ 1,445,184 45,162 $ 14,446,487 Master (Static) Budget 280,000 $ 11,662,000 $ $ 1,344,000 $ 13,006,000 Master Budget Variance 45,556 $ (3,088,715) $ 4,428,018 $ 101,184 $ 1,440,487 Unfavorable Favorable Favorable Favorable $ $ $ $ $ $ $ $ $ $ $ $ $ 256,422 125,637 246,002 450,856 16,422 69,488 66,013 1,230,840 3,668,305 1,725,665 6,624,810 1,859,594 5,962,083 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 233,324 106,400 196,000 365,400 14,000 67,200 33,600 1,015,924 2,688,000 1,046,304 4,750,228 1,218,280 7,037,492 661,920 4,463,000 1,124,000 6,248,920 788,572 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3, 098 19,237 50,002 85,456 2,422 2,288 32,413 214,916 980,305 679,361 1,874,582 641,314 (1,075,409) (3,023) 560,192 (261) 556,908 (1,632,317) Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Favorable Unfavorable Favorable Unfavorable $ 658,897 $ 5,023,192 $ 1,123,739 $ 6,805,828 $ (843,745) Unfavorable Exhibit 2a Company Growth based on Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 Units Produced 350,000 300,000 250,000 200,000 150,000 100,000 50,000 – Units 1994 1995 1996 1997 1998 Year Exhibit 2b Variable Cost Associated with BTC growthBerkshire Toy Company A Division of Quality Products Corporation Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 1998 1997 1996 1995 1994 325,556 271,971 252,114 227,546 201,763 Units Produced Variable Overhead Payroll Taxes and fringes Overtime Premiums Cleaning Supplies Maintenance Labor Maintenance Suppliers Miscellaneous Total $ 840,963 $ 423,970 $ 4,993 $ 415,224 $ 27,373 $ 13,142 $ 1,725,665 $ 524,846 $ 24,665 $ 6,842 $ 256,883 $ 15,944 $ 11,244 $ 840,424 $ 467,967 $ 2,136 $ 6,119 $ 232,798 $ 12,851 $ 9,921 $ 731,792 $ 413,937 $ 1,874 $ 5,485 $ 244,037 $ 15,917 $ 8,906 $ 690,156 $ 356,150 $ 1,965 $ 4,996 $ 216,142 $ 14,323 $ 7,794 $ 601,370The following table shows the increases in variable cost associated with the production growth. Variable Overhead Growth Payroll Taxes and fringes Overtime Premiums Cleaning Supplies Maintenance Labor Maintenance Suppliers Miscellaneous Units Produced 1998 1997 1996 1995 60% 12% 13% 16% 1619% 1055% 14% -5% -27% 12% 12% 10% 62% 10% -5% 13% 72% 24% -19% 11% 17% 13% 11% 14% 20% 8% 11% 13% Increases in Variable Cost Associated with the Production Growth 1800% 1600% 1400% 1200% 1000% Percent 800% 600% 400% 200% 0% 1994 -200% 1995 1996 Year 1997 1998 1999 Payroll Taxes and fring es Maintenance Suppliers Overtime Premiums Miscellaneous Cleaning Supplies Units Produced Maintenance LaborExhibit 2c Fixed Cost Associated with BTC growth Berkshire Toy Company A Division of Quality Products Corporation Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 Fixed Overhead Utilities Depreciation—machinery Depreciation—building Insurance Property Taxes Supervisory salaries Total 1998 $ 121,417 $ 28,500 $ 88,750 $ 62,976 $ 70,101 $ 287,153 $ 658,897 1997 $ 119,786 $ 28,500 $ 88,750 $ 61,716 $ 70,101 $ 274,538 $ 643,391 1996 $ 117,243 $ 28,500 $ 88,750 $ 57,211 $ 68,243 $ 275,198 $ 635,145 1995 $ 116,554 $ 28,500 $ 88,750 $ 55,544 $ 68,243 $ 269,018 $ 626,609 1994 $ 113,229 $ 28,500 $ 88,750 $ 54,988 $ 66,114 $ 254,469 $ 606,050The following table shows the increases in fixed cost associated with the production growth. Fixed Overhead Growth Utilities Depreciation–machinery Depreciation–building Ins urance Property Taxes Supervisory salaries Units Produced 1998 1% 0% 0% 2% 0% 5% 20% 1997 2% 0% 0% 8% 3% 0% 8% 1996 1% 0% 0% 3% 0% 2% 11% 1995 3% 0% 0% 1% 3% 6% 13% Increases in Fixed Cost Associated with the Production Growth 25% 20% 15% Percent 10% 5% 0% 1994 -5% 1995 1996 1997 1998 1999 Year Utilities Property Taxes Depreciation–machinery Supervisory salaries Depreciation–building Units Produced Insurance Exhibit 3 Incentive Model for Accurate Reporting10 ?b1* forecast + b2 * (actual – forecast) if actual ? forecast Incentive = ? b1* forecast – b3 * (forecast – actual) if actual < forecast b1: rewards are positively related to forecasted sales, give managers and incentive to forecast high b2: sales should be higher than the forecast, b2 affect this component b3: when actual sales are less than the forecast, this plan penalizes the manager For example: b1 b2 b3 5% 3% 7% Actual Sales Forecasted Sales Incentive 1000 1000 50 1100 1000 53 1200 1000 5 6 1000 1100 48 1100 1100 55 1200 1100 58 1000 1200 46 1100 1200 53 1200 1200 60 10 Example from: Managerial Accounting an Introduction to Concepts, Methods, and Uses by Maher Stickney & Weil. Exhibit 4 Total Variable Cost Variance Contributions Variance Cost Contribution Acrylic pile fabric 1% 10-mm acrylic eyes 1% 45-mm plastic joints 2% Polyester fiber filling 3% Woven label 0% Designer box 0% Accessories 1% Direct Labor 39% Variable Overhead 27% Variable Selling Expense 25% Total Variable Cost Variance Contributions Acrylic pile fabric 45-mm plastic joints Woven label Accessories Variable Overhead 10-mm acrylic eyes Polyester fiber filling Designer box Direct Labor Variable Selling Expense Exhibit 5 Analysis of SalesFlexible Flexible Budget Budget (Budgeted Units Sales Volume Mix)(5) Variance $1,897,427 $$218,656 $2,116,083 $13,559,427 276723 $0 $1,562,656 48833 $15,122,083 325556. 1464 Actual Retail and Catalog Internet Wholesale Units Price Master (Static) Budget $11,662,000 $$ 1,344,000 $13,006,000 Budgeted Budgeted Mix in Total Sales Sales Mix Mix PercentagesBudgeted Price Variance Variance 238000 0 42000 280000 85% 0% 15% 100% $49. 00 $42. 00 $32. 00 $46. 45 $(3,088,715) $(4,986,142) $4,428,018 $4,428,018 $ 101,184 $(117,472) $1,440,487 $(675,596) $8,573,285 174,965 $49. 00 $4,428,018 105,429 $42. 00 $1,445,184 45,162 $32. 00 $44. 37 Total Revenue $14,446,487 325556 Exhibit 6a Schedule of Standard Costs: Fifteen-Inch Berkshire Bear Table 2 Standard 280,000 UnitsQuantity Allowed per Unit Direct Material Acrylic pile fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Direct Material per unit Total Direct Material Direct Labor Sewing Stuffing and cutting Assembly Dressing and Packaging Total direct labor 0. 02381 2 5 0. 9 1 1 Input Price $ $ $ $ $ $ 35. 00 0. 19 0. 14 1. 45 0. 05 0. 24 Standard Cost Per Unit $ $ $ $ $ $ $ $ $ 0. 83335 0. 38000 0. 70000 1. 30500 0. 05000 0. 24000 0. 12000 3. 62835 1,0 15,938 0. 50 0. 30 0. 30 0. 10 1. 20 $ 8 $ 9. 60 Variable manufacturing overhead 1. 2 $ 3. 114 $ 3. 7368 Fixed manufacturing overhead 1. 2 $ 1. 970 $ 2. 3640 Exhibit 6b Schedule of Actual Manufacturing Costs for year Ended June 30, 1998 Table 3 Actual 325,556 UnitsQuantity Allowed per Unit Direct Material Acrylic pile fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Total Direct Material Direct Material per unit Direct Labor Sewing Stuffing and cutting Assembly Dressing and Packaging Total direct labor Overtime Premium Other Variable Manufacturing Overhead Fixed manufacturing overhead 7,910 661,248 1,937,023 344,165 328,447 315,854 Input Price $ $ $ $ $ $ 32. 4174 0. 1900 0. 1270 1. 3100 0. 0500 0. 2200 Total Cost $ 256,422 $ 125,637 $ 246,002 $ 450,856 $ 16,422 $ 69,488 $ 66,013 $ 1,230,840 $ 3. 780732 189,211 104,117 121,054 34,615 448,997 103,787 $ $ 8. 1700 4. 0850 $ 3,668,305 $ 423,970 $ 1,301,695 $ 658,897 $ 7,283,707 Exhibit 6c Analysis of CostStatic Budget Direct Material per unit Direct Material per unit Units Total Materials Labor Cost per Unit Total direct labor per unit Labor Hours Hourly Rate Total Labor Cost Variable Manufacturing Overhead Variable Overhead Cost per Hour Labor Hours Variable Manufacturing Overhead Variable Selling Expenses Cost per Unit Units Total Variable Selling Expenses Fixed Manufacturing Overhead Cost per hour of labor Total hours Fixed Manufacturing Overhead $ $ 1. 97000 336,000 661,920 $ $ 1. 46749 448,997 658,897 $ (225,627) $ (222,604) $ (448,231) Price Total $ $ 1. 97 390,667. 20 769,614. 38 $ 225,627 $ (114,910) Volume $ $ $ 4. 35100 280,000 1,218,280 $ $ 5. 71206 325,556 1,859,594 $ (443,100) $ (198,214) $ (641,314) Price Total $ 4. 35 325,556. 00 $ (443,100) $ Volume $ $ $ 3. 11 336,000 1,046,304 $ $ 3. 84 448,997 1,725,665 $ (327,488) $ (351,873) $ (679,361) Price Total $ 3. 11 390,667. 20 $ (327,488) $ (181,639) Volume $ $ $ $ 1. 20000 336,000. 00 8. 00000 2,688,000 $ $ 1. 6980 448,997. 00 8. 17000 4,092,275 $ (980,305) Total $ (76,329) $ (903,976) Price $ $ 1. 20 390,667. 0 8. 00 $ (76,329) $ (466,638) Volume $ $ $ 3. 62835 280,000. 00 1,015,938 $ $ 3. 78073 325,556. 00 1,230,840 (49,625) (165,291) $ (214,916) Price Total $ 3. 63 325,556. 00 $ (49,609) $ Volume $ Actual Variance Type Flexible Budget Price Efficiency Variance Volume Variance $ 1,181,231. 11 $ 3,125,337. 60 $ 1,216,537. 66 $ 1,416,494. 16 Flexible Budget Total Cost per Unit Total Cost Variance Price Variance Volume Variance (670,915. 33) (1,841,957. 90) $ 14. 26335 $ 16. 50162 $ 14. 26335 Flexible Budget Variance $ (1,434,086) Total Price Efficiency Variance $ (670,899. 27) Total Volume Variance $ (763,187. 10) Static Budget Variance $ (2,512,873. 3287) Fixed Costs Actual Static Variance Total Cost Variance Selling Expenses $ $ $ $ 5,023,192 4,463,000 (560,192) (3,072,804) Administrative Expenses $ $ $ 1,123,739 1,124,000 261 TOTAL Budget Cost Variance Budget Sales Va riance Budget Variance Total Cost Variance Flexible $ (1,994,017) $ (675,589) $ (2,669,607) Static $ (3,072,804) $ 1,440,487 $ (1,632,317) $2,669,607 1,632,317 $1,037,290 Variances Volume Variance $ (903,976) $ (466,638) Labor Variance $ (437,338) Labors Hours Exhibit 7 Incentive Plan (better named: â€Å"Let’s all gang against poor old Bill†11) David Hall (Purchasing) Quantity Actual Price Static Budgeted Price Acrylic fabric 7910 $ 32. 42 $ 35. 00 10-mm acrylic eyes 661248 $ 0. 19 $ 0. 19 45-mm plastic joints 1937023 $ 0. 13 $ 0. 14 Polyester fiber filling 344165 $ 1. 31 $ 1. 5 Woven label 328447 $ 0. 05 $ 0. 05 Designer box 315854 $ 0. 22 $ 0. 24 Accessories 325556 $ 0. 20 $ 0. 12 Bonus $ 14,632. 71 20% Rita Smith (Marketing) Revenues Variable Selling Expenses Fixed Selling Expenses Net Revenues Bonus Actual Master Budget $14,446,487. 00 $13,006,000. 00 $ (1,859,594. 00) $ (1,218,280. 00) $ (5,023,192. 00) $ (4,463,000. 00) Delta $ 7,563,701. 00 $ 7,324,720. 00 $ 23 8,981. 00 10% $23,898. 1 Purchasing Variance $ 20,428. 37 $ $ 25,181. 30 $ 48,183. 10 $ $ 6,317. 08 $ (26,946. 28) $ 73,163. 57 Bill Wilford (Manufacturing) Price Variance Volume Variance Static Budget Variance $ (670,915. 33) $ (1,841,957. 90) $(2,512,873. 3) NO BONUS Since negative Static Budget Variance 11 Production processes input into output. Both, the input responsible manager and the output responsible manager, make good money $73K and $24K in 1998, while the production manager makes no money. This situation is ill-fated, or just plain dumb. The â€Å"sandwich effect†, the manager in the middles gets squeezed. This is the sarcasm in management that I am illustrating with this title. Exhibit 8 Overtime Hours 448,997. 00 Direct Overtime 103,787. 00 448,997. 00 Actual Pay Rate Total Hours $ 8. 17 $3,668,305. 49 390,667. 20 $ 4. 09 $ 423,969. 90 45,457. 20 $ 9. 11 $4,092,275. 39 390,667. 20 Flexible Pay Rate Total $ 8. 0 $3,125,337. 60 $ 4. 00 $ 181,828. 80 $ 8. 47 $3,307 ,166. 40 Exhibit 9 Balanced Scorecard12 The actions of management are not static but, rather, are dynamic over time. A round of Strategic performance improvement (usually every year at the time budgets are being developed) may result in an increase in the goals that have been established by the manager and their Balance Scorecard supervisor. (see Figure 1) An analogy may be useful at this point (see Figure 2): just as in high jumping, the goal (bar) is not set at the point at which it will eventually end. It is Performance Measure in set lower, and as the jumping progresses, it is steadily moved higher.As the jumper Management trying to meet Performance clears it at lower heights, the bar is moved up. Each time the assessment (depicted by the black line in the graph) approaches or exceeds the goal (depicted by the gray line), the Figure 1. Balanced Scorecard in action 100 95 90 Performance Metric 85 80 75 70 65 60 55 50 2000 goal is increased until performance is at a level at which further improvements may not be desired. The management group of a corporation will develop plans for the year, those plans are revised through time, incentives are allocated and measures are taken to draw new plans for future years. The Balance Score card allows managers to keep their Goal core and their measures clear, so that decisions are made towards a goal that is congruent with the corporate goal. Outcome measures are results. Driving measures are Assessment incremental in nature, such as the ones depicted in Figure 2. 2004 Year 2005 2006 2007 2008 2001 2002 2003 Figure 2 Progressive Goal Setting 12 Graphs were extracted from Leadership Model based on Performance Measures and Continuous Improvement by Andres A. Calderon Exhibit 10 Balanced Scorecard for BTC Group BTC Scorecard Customer Satisfaction Measures Number of Complaints and number of unsolicited letters Employee satisfaction (involvement, recognition, access to information, support from staff functions, etc. , Staff turnover, Productivity (revenue per employee, return on compensation, profit per employee, etc. ), Number of employees qualified for key jobs relative to anticipated requirement Outcome Performance Initiatives Driver BTC Employee Satisfaction Marketing Attain a high market share in the sale Percent of stuffed animal market share and cost to attain of quality stuffed animal toys a new customer Brand recognition by becoming the synonymous for Teddy Bears (â€Å"brain Percent of people that relate teddy bear to TCB share†) Reduction of selling expenses while increasing number of sales (Last Year Selling Expense – Current Year Selling Expense) / (Last Year Sale – Current Year Sale) Marketing Marketing Marketing Marketing MarketingIntroduction of successful new product Number of new motives or designs introduced per year, variations to the market Time to market, Break even time Introduction of better distribution channel Accurate product pricing based on market Marke t accessibility related to delivery cost Contribution Margin Growth and market understanding by polling customer perception of value for money Marketing Accurate forecasting of sales and Percentage off error related to inventory cost, Percent of peak seasons (to minimize stock-outs key items out of stock, Number of back-orders and inventory cost) Group Scorecard Reduce cost of raw material while maintaining Production quality standards Minimize raw material shortages, so that Production does not have to wait Minimize production cycle timeMeasures Number of times Production rejected raw material, raw material cost compared to price index Percent of key raw material out of stock, Number of backorders Production cycle time Outcome Performance Initiatives Driver Purchasing Purchasing Production Production Production Minimal percentage of manufacturing Service failure index, return rate, warranty claims, number defects of defects Timeliness Percent on-time delivery, total time for custom er interaction (e. g. time of Internet session), average waiting time (e. g. to receive a teddy bear), satisfaction with delivery time Number of processes having adequate information on quality, cycle time, and cost New revenue or savings per database, report, etc. Management Information coverage ratio Management Return on Data

Obsessive love in Great Gatsby by F. Scott Fitzgerald Essay

In The Great Gatsby, Jay Gatsby is portrayed as a naive and heartbroken man who will do anything to revive his relationship with the love of his life; even if it means reliving the past. Gatsby is a victim to temptation, manipulation, society and obsessive love. However it is because of this obsessive and incessant love that the rest of his problems unfold. He is so blinded and determined to gain the approval of his former lover, he allows himself to be made a mockery by society. It is made clear that Gatsby moved to West Egg for the sole reason that the love of his life, Daisy Buchanan, lives with her husband Tom in a house within sight of Gatsbys mansion. I think he half expected her to wander into one of his parties, some nightbut she never did (Fitzgerald.4.84). As Daisys friend Jordan explains the situation to the narrator and Daisys cousin, Nick Carraway, she notes that although Gatsby threw countless parties that were no interest of him in hopes that Daisy would one day stumble in, she was clueless to how very close Jay Gatsby was to her. Gatsby lacked the courage to approach Daisy, even though he worked his life around his dream of seeing her again. Gatsby was referred to by the socialites as new money. Living in West Egg was less respectable then living in East Egg. The social structure was not of much concern to Gatsby and he paid little attention to etiquette or class. His obsession with Daisy took top priority, and while his intentions were sincere, Gatsby put himself in positions to be made a fool. My God, I believe the mans comingDoesnt he know she doesnt want him?(Fitzgerald.6.109). When invited by the Sloanes, a wealthy couple from East Egg, to eat dinner with them, Gatsby innocently accepts, not realizing it was merely a formality. His pure love for Daisy shows through in all aspects of his life, affecting his judgment and ability to see through those with less than genuine intentions. One of the main themes throughout The Great Gatsby is Gatsbys attempt to turn back time and relive what he had in the past with Daisy. Cant repeat the pastwhy of course you can!(Fitzgerald.6.116). It is clear that the relationship between Gatsby and Daisy remains only in the past, and it is  apparent to all but the two that their relationship ended many years ago. Since the five years they last saw each other, Daisy moved on with her life; although neither she nor Gatsby are willing to admit to it. Gatsbys love for Daisy affects every aspect of his life, and when he is finally able to reunite with her, it is hard to believe that nothing has changed in their relationship. Almost five years! There must have been momentswhen Daisy tumbled short of his dreamsbecause of the colossal vitality of his illusionNo amount of freshness can challenge what a man will store up in his ghostly heart(Fitzgerald.5.101). Nick cannot imagine that Daisy could possibly live up to the goddess-like vision Gatsby has stored up and embellished on for five years. However, once again blinded by love, he ignores Daisys flaws, and attempts to rekindle their former life. Gatsby is aware that Daisy is a very superficial woman and he knows the only way he could possibly have her love is through wealth and status. Gatsby turns to shady and possibly illegal means to attain the money that he knows will win Daisy over. His obsessive love is his chief vice that causes all his others. Her voice is full of money (Fitzgerald.7.127). Gatsby doesnt see Daisy as shallow or consider her a gold digger, he thinks it is he who must progress and become wealthy in order to satisfy her lavish lifestyle. After a confrontation with Daisys husband, Tom, Gatsby expects nothing less of Daisy than for her to tell Tom that she never loved him. He couldnt possibly leave Daisy until he knew what she was going to do. He was clutching at some last hope and I couldnt bear to shake him free (Fitzgerald.8.155). Gatsby refuses to give up his dream that Daisy will leave everything behind to live with him and start their life together. Until he hears it from Daisys mouth, and maybe even after that, Gatsby will always have faith that she will come back to him. Much of this false hope can be attributed to Daisy and her manipulation, which leads Gatsby to think that he may get his wish. Nick was forced to watch every encounter between Daisy and Gatsby, and witness Daisy lead Gatsby into thinking she would leave her husband for him.  Nick knows that nothing anyone can say could change how Gatsby feels about Daisy and stop him from trying to win her over. And he stood on those steps, concealing his incorruptible dream (Fitzgerald.8.162). Gatsbys intentions with Daisy were nothing but pure and his dream in life was for her to return his love that he liked to believe existed. Gatsby was aware that his friends used him and until Nick came along, there may not have been a soul who truly cared for him. He made a fool of himself in society, but he is not concerned in the least. Gatsby had a dream and nothing could deter him from achieving it. His obsessive love for Daisy caused many problems in his life, and eventually lead to his death. However, Gatsby would most likely take this punishment in return for the time he was finally able to spend with his one true love. Works Cited: Fitzgerald, F. Scott. The Great Gatsby. Macmillan Publishing Company. New York. 1992.

Final discussion

For that season, I would have become a phantom thief in order for my children and myself to live an easier life. In addition, having unlimited money, could have been more active in my kid's life by not having to work two jobs that made me so tired. Miserably, when I did see them I still was barely there, and we were still broke. As a result, sometimes did not even get to put my kids to bed, or wake them up in the morning, as I was either already gone to work or not home yet. Nevertheless, with the super power of the ring I could have given them everything they needed or wanted (within reason).For instance, I could eve afforded to buy all my children's school pictures, along with, not having to say no to things such as, field trips, birthday parties, or even new shoes. This analogy is an example of psychological egoism because of my inspiration of self-regard (Mackinac, 2012). What I mean is our life was hard but we would have made it without the ring but my maternal thinking would ha ve wanted a better life for my kids and myself. Consider that the normative theory, ethics of care, comes into play in this situation because it was my duty to provide us with a better life.However, if had the same opportunity today, loud not take the ring. Now know it is against my personal ethics of what is right and what is wrong due to my firm beliefs of my religion. Or do you not know that the unrighteous will not inherit the kingdom of God? Do not be deceived: neither the sexually immoral, nor idolaters, nor adulterers, nor men who practice homosexuality, nor thieves, nor the greedy, nor drunkards, nor revilers, nor swindlers will inherit the kingdom of God. And such were some of you. But you were washed, you were sanctified, you were justified in the name of the Lord Jesus Christ and by the Spirit of our God. 1 Corinthians :9-11, n. D. ) The word of God is the theory I live by, and it makes me happy to know my moral reasoning will result in eternal peace. As Kant believes, a key point is the expansion of positive predispositions to act in a particular manner will empower us to ensure a virtue without difficulty (Mackinac, 2012). In this way, the rules commanded to us in the Bible are the laws ought to govern my life by because they are good. Plain and simple. For this reason, there is no chance that I would take the ring, as I would be in fear of it leading me to do things I normally would not do.Moreover, I do not want to eel the shame associated with, not being just. As a final point, in the video, Ethics Ill #3 Ring of Edges, it is said that Glaucoma clams that no one is just willingly. He also believes doing wrong is naturally good and will ultimately make you happy. Accordingly, he also accepts as truth that a person is also doing their self an injustice if they are against doing wrong because nothing good will come of being fair. As well as for Socrates, I disagree with Glaucoma, and do trust that acting just is good. 1 Corinthians 6:9-11. (n. D. ). â€Å"Know ye not that the unrighteous shall†¦Retrieved from http://view. Bellybuttons. Mom/ Ethics Ill #3 Ring of Edges. [Video]. Retrieved from http://WV. Youth. Com/ watch? V=jimmying Mackinac, B. (2012). Ethics: Theory and contemporary issues (concise 2nd deed. ). Boston, MA: Coinage Learning Melody Piquantly Email Author RE: Discussion – week 2 – Thread I Collapse Top of Form Parent Post Week 2 Discussion The Ring of Edges Walden University Melody Piquantly would like to think that I as a person who helps people that I would be an Ethical egoism, ‘What we ought to do, how we ought to act†(Mackinac 2012).Not an Individual ethical egoism in this version â€Å"l ought to look out for only yeses ‘(Macaroon 2012). Would also like to think that morally would do the right thing if I had all that power, that my moral virtues (depose us to act well) are in tact that temptation would not take over and I become unjust We all would like to think th at we would do the right thing help the needy, homeless and the people less fortunate than ourselves. I know that's what I would love to do. But self interest may or could get in the way of that.Then there is also greed, the more you get the more you want and hell way I would love it if I never had to work again. But morally I would never hurt someone to et there. In reading The Ring of Edges by Plato, Edges was a very unjust person and I hope that by me being a just person that all that power would not turn me unjust and throw all my morals and virtues out the window. Christopher French Email Author NEE: Discussion – Week 2 – Thread 1 think most people would honestly say that they would be compelled to use the ring.From a feminist care ethic perspective (Mackinac, 201 2), would attempt to use the ring for good. I would want to use it to protect the innocent and those who cannot protect themselves. I would feel had a responsibility to protect society from evil. I would also carry the responsibility of ensuring the ring does not fall into the wrong hands. I would like to say that would be prudent to resist the temptation to use the ring for the wrong reasons. It is human nature for us to be tempted and to make the wrong choices. Could have good intentions, yet make all the wrong decisions.When we stop and think about from a legalistic point of view, even Robin Hood, who stole from the rich to give to the poor, had a moral dilemma. Even though Robin Hood had good intentions and gave the money he stole to the poor, he was still stealing and that is morally wrong (Mackinac, 2012). loud like to think I am a virtuous person, but I am only human and human are not without sin. We can relate the power and temptation of the ring to Adam and Eve and their fall into sin. Adam and Eve were virtuous and without sin. Then they were tempted by the knowledge of good and evil.They knew that the knowledge was forbidden, yet they fell into temptation anyways. I am s ure they had good intentions, but with that knowledge and power comes responsibility and consequences (Mackinac, 2012; Genesis 3:1-8:14 (King James Version)). References Mackinac, B. (2012). Ethics: Theory and contemporary issues (Concise 2nd d. deed. ). Boston, MA: Coinage Learning. Hi Christopher. Nice Post. I certainly appreciated your correlation of the ring in the last paragraph. It is a pity that the devil tempted Adam and Eve. If they had not, we could have been forever free of sin and always joyful.Indeed, the world is paying for their consequences. However, we know the blood of Jesus Christ is a filter that can enable us to live someday in the presence of our Almighty Lord, along with only peace, love and happiness. In your first paragraph, you compare your morality to that of feminine care ethics. I too feel that it is important and my duty, to defend the innocent and feeble. Think it is admirable that you wrote from this viewpoint. As we read in our book, the psychologist Carol Gilligan led discussions that showed that both men and women depict their ethical views differently.It also defined that no man in the study focused on the dilemma of caring. This caring philosophy considers the virtues of compassion and kindness in the context of personal relatedness and how their affiliation will be inclined to a particular action. (Mackinac, 2012). On the other hand, this survey also showed not all women followed this morality. In this interview, think if participated I would have been one of these women. Although I agree with these some of these caring principles, tend to think more in terms of universal ethics, as do men. In this way, â€Å"men are more inclined to talk in terms of fairness and justice and rights. (p 68) Also, I sense that if all nations were charted by unbiased laws that put all people on equal grounds, we could live in a more productive and serene society. (Mackinac, 2012). My question to you is, do you primarily associate yourself wi th the understandings of caring ethics or do you also relate to other principles like me? deed. deed. ). Boston, MA: Coinage Learning I would have to say that I primarily associate myself with the caring ethic. Since childhood, have always care about and for others. During high school, was involved in several social justice projects.I also spent several hours a week babysitting, which is not that common for males to do. After high school, decided enjoyed working with children. Began studying early childhood education. Also took additional course work in human development. I am currently a child development major here at Walden University with a concentration in psychology. I plan on doing graduate work in either school psychology or school counseling and eventually work with elementary and middle school children. I am currently training to be a first responder (Emergency Medical Responder) and am also planning on getting C.E. R. T. Certified as well (Citizen Emergency Response Team) . Even though I am currently not a teacher in a public school system, I love working with children and teaching them. Yesterday, drove about 30 miles to a friend's house to spend the afternoon and evening with their children teaching them science. I have also worked with a few home school families teaching various subjects to children grades K-8. I worked in a child care center caring for children from infancy through school age. Unfortunately, I found it to be a very hostile environment to work in. As the only male teacher amongst about 50 women. The executive director did not think men had any business working with children. From the first day I worked in that center the executive director did everything in her power to get rid of me. Finally about two years later, the board members of the center voted to fire me simply because they got tired of listening to the executive director complain about me. Christopher, you write very well! My mother was an MET in the early ass's. N fact, she became the first paid women paramedic in Prince William County Virginia, a suburb of Washington DC.Then she worked as a paid paramedic in the District of Columbia, where she was retired because she broke her back on the job. Remember how much she loved her job, helping people, it hurt her to have to stop working. Good luck with your training! Also, commend your love of children, too bad there are not more people like you having so much interest in wanting to nurture our children. What an encouragement you are. Alt sounds like those people who brought you done, lost a good thing! Joana Wilkins Email Author I grew up taught to be respectful, not to lie, or steal.Like many of you this is how we were taught by our parents or by the person(s) who was in our lives as we grew up. This is our ethical egoism, what we ought to do, how we ought to act (Mackinac, 201 3, p. 25). I grew up also looking up to my Mom. She went back to school as an adult with kids. She became a nurse, someone w ho helps another person during an illness/sickness. She always put others a head of her. I admired this and want to be this. As a nurse I do put others in front of me. I love to help and heal others. I work in emergency medicine for his reason. The front line of the hospital.I love to get the sickest people in and to be able to stabilize them and get them to the floor feeling better and on the right road to healing. As a Catholic, I do believe in Karma. What goes around, comes around. So with that being said, would not use the ring. I don't think could knowing this. I would love to be able to be debt free, know what others know, but what is all that worth? Is it worth having the knowledge you did wrong? You may think it is k because you can get away with it, but it is not. To steal, lie to get what you want is never k. I know there are people UT there that do this but do they have the respect they deserve?I don't think so. The question regarding can you use the ring for good? I don ‘t think that you can use it as a â€Å"Robin Hood† type story. You are still stealing and possibly lying to get things for others. â€Å"If you could imagine any one obtaining this power of becoming invisible, and never doing any wrong or touching what was another's, he would be thought by the lookers-on to be a most wretched idiot, although they would praise him to one another's faces, and keep up appearances with one another from a fear that they too might suffer injustice† (Plato, n. ). Reference Mackinac, B. 2013). Ethics: Theory and contemporary issues (2nd deed Boston, MA: Coinage Learning. Plato. (n. D. ). The republic. Retrieved January 20, 2015 from: HTTPS://class. Walden. Du/backwards/institution/ USES C/artifacts/ USES _Phil_2001 Bottom of Form Gleeson English Email Author RE: Discussion – Week 2 – Thread 1 In the article, â€Å"The Ring of Edges† (Plato. The republic, 2012), it presented the idea of using a magical ring to become invisible. If I were given something like this to do something without being caught I would honestly say I would not steal or do anything mean or crazy.In fact I probably would be that person to do nice things without anyone knowing. I am no one who likes to be in the spot light and like people to know what I have I done. I believe my rewards come from someone much higher and that's the reward I want not someone knowing that something was done for them so they can keep talking about it. There are many times in life where I may have had a situation to do something bad or not get caught doing it but I didn't choose those paths, they would lead to nothing but darkness.There are many celebrities who have done crazy things and must have thought they would get away with it or even et wrote off just because they were a celebrity but they were caught and brought to justice like anyone else. Dear Kimberly and ALL: Care Ethics and gender differences in ethical perspectives Kimberly: This is a powerful personal testimony of spiritual growth. It reminded me of an enthralling book by V. Hog, Less Miserable. Perhaps you read it or watched the Hollywood musical with the same title. It was released in 2012.Its heroic and noble protagonist, Jean Vallejo, became a prisoner after stealing a loaf of bread to help his family. This act cost him not only the loss of reputation, but also moral and physical sufferings. On one occasion, he stole again from a priest who gave him shelter. The priest, knowing the real cause of his crime, testified on Jean Baleen's behalf. This act of kindness became a turning point in Jean Baleen's story, leading him on the path of a noble life. Do you think that the female and male ethical perspectives on â€Å"The Ring of Edges† will be similar?Would Care Ethics, on the contrary, advocate their significant differences? Hi Dry. Workman, Funny you asked this question. I did a little survey on Tuesday of men and women, from church and my neighbors. I told them of the story of The Ring of Edges then I asked if they assessed the ring would they steal money, and if they did, what would they do with it. There was a total of ten people, six women and four men. Firstly, three of the six women agreed that they would not take the ring to steal, but would take it and do good deeds similar to helping others in need, without anyone knowing.Suitably, these women showed characteristics of care. Similarly, one woman said she would have no problem stealing because no one would know, and her family could use the money. Aptly, this dilemma shows her caring morals. Also, two of the women whom I talked to at Church aid if they acquired the ring, they would destroy it because they ought to not let the ring tempt them to steal because it is wrong. Showing, they had deontological morals as the Bible tells them stealing is bad. Now for the men.One out of the four men said they would not do it for the same reason as the three women. Then, two said t hey would take the ring and steal as much as they could for themselves, and use it live it up with their friends. They pretty much said to hell with everyone else, as they would not know, selfishly showing signs of self-egoism. Next, One man said he would use the money to aka care of his ailing mother, and then take care of others, such as the Church and other family members. This premise shows his caring morals.So to answer your first question, I am predicting yes they could have comparable perceptions, depending on that person's particular reasoning or aspects of human character, rather than assumed male or female qualities. (Mackinac, 2012). To answer your second question, if the norms were the same as say 50 years or more ago would say that yes Care Ethics would show significant differences between male and female. Appropriately, it is said that elatedness is the framework that forms female decisions. Mainly due to the fact they were nurtured and sheltered closely by their mothe r.

Chemical Imbalance and Depression

However, chemical imbalance doesn’t lead to every kind of depression seen in the lives of many people. Admin,2012) Approximately five percent of the United States’ population experiences a depressive episode that requires psychopharmacological treatment; in any one year, ten to twelve million Americans are affected by depression, with the condition twice as common in females than in males. (Ho, 2002) We all have chemical signals that are called neurotransmitters and they come in a variety of forms like Serotonin, Dopamine, and Norepinephrine. All three of these neurotransmitters play a very important role in maintaining normal mood, motivation and concentration. What is Serotonin? Serotonin acts as a neurotransmitter, a type of chemical that helps relay signals from one area of the brain to another. (Bouchez, 2007) In depressed brains, the Serotonin signal had been somehow weakened because of a chemical imbalance in the neurotransmitters. (Mukherjee, 2012) Low Serotonin levels are often attributed to anxiety, depression, panic attacks, insomnia, obesity, eating disorders, migraines, and alcohol abuse. (Integrative Psychiatry, 2012)Treatment for increasing levels of Serotonin in the brain are medication like Prozac, Zoloft, and Paxil. These medications are known to work by making more serotonin in the brain. (Carver, 2002) If we have too much Serotonin you will have this feeling of bliss and it can also produce a life threatening condition known as Serotonin Syndrome. To date there have been no recorded or documented studies proving that the brain levels of Serotonin or any neurotransmitter are in short supply when depression or any mental illness develops. (Bouchez, 2007) Serotonin can be measured in the blood but they are not sure that blood levels effect the brain’s level of Serotonin. The next neurotransmitter that is part of the brain is Dopamine. What is Dopamine? Dopamine is in the area of the brain that is considered to be the neurotransmitter of focus and attention. Dopamine relays impulses across the microscopic spaces, called synapses, which exist between adjacent nerves, thus allowing the propagation of messages from one nerve to the next. (Christensen, 2011) Low levels of Dopamine make concentration and focus very difficult, this is associated with Attention- Deficit- Hyperactivity- Disorder. Carver, 2002) If patients are found to have low levels of Dopamine, you will be prescribed medication that actually slows down the hyperactive by increasing Dopamine boasting the level into normal range allowing them to focus and pay attention. Researchers say that if a patient is found to have prolonged exposure to Dopamine, patients are more apt to  abuse drugs. Most addictive drugs, such as cocaine and  amphetamines, directly or indirectly raise dopamine level s, and the chemical plays a major role in drug-induced highs. WebMD, 2005) The next neurotransmitter that is part of the brain is Norepinphrine. What is Norepinphrine? Norepinephrine is the neurotransmitter often associated with the flight or fight response to stress. Norepinephrine also functions hormones in the body. Low levels of Norepinephrine are associated with a loss of alertness, poor memory, and depression. (Carver, 2002) It has been found that low levels of norepinephrine are in ADHD and depression patients. If the levels are two high patients may feel fatigue, have muscle cramps and a sense of being on edge. Almost all anxiety disorders involve norepinephrine elevations. (Carver, 2002) Psychiatrists would treat low levels of norepinephrine with newer antidepressants like Effexor and Serzone. Treatment of high levels of norepinephrine the psychologist would prescribe GABA, also known as Gamma-Aminobutyric Acid. Summary and Conclusion As I stated in my debate it is very clear that depression is one of the possible symptoms of chemical imbalance. However, chemical imbalance doesn’t lead to every kind of depression seen in the lives of many people. Admin, 2012) Not all medication has the same dosage. There are many different types of medication that you can have prescribed if your brain is low or has high neurotransmitters such as Serotonin, Dopamine, and Norepinephrine. If you feel like you are depressed go and see a Psychologist, so the correct medication can be prescribed to you. References Admin (2012). Is  depression  caused by chemical imbalance in the brain? Retrieved from http://smartsdepression. com/2012/04/27/is-depression-caused-by-chemical-imbalance-in-the-brain. Bouchez, Colette, (2007). Serotonin: 9 Questions and Answers. Article is a WebMD feature. Retrieved from http://www. webmd. com/depression/features/serotonin. Carver, Joseph MD, (2002). The â€Å"Chemical Imbalance† in mental health problems. Retrieved from http://www. drjoecarver. com/clients/49533/file/chemical%20imbalance. html. Christensen, Stephen, (2011). Depression treatment with dopamine. Retrieved from http://www. livestrong. com/article/362623-depression-treatment-with-dopamine/. Ho, Kathryn, (2002). Serotonin ; Depression. Retrieved from http://serendip. brynmawr. du/bb/neuro/neuro99/web3/ho. html Integrative psychiatry, (2012). Serotonin. Retrieved from http://integrativepsychiatry. net/serotonin. html. Mukherjee, Siddhartha, (2012). Post-Prozac Nation. The Science and History of Treating Depression. Retrieved from http://www. nytimes. com/2012/04/22/magazine/the-science-and-history-of-treating-depression. hmtl. WebMD, (2005). Dopamine  may play new role in  depression. Article is from WebMD news archive. Retrieved from http://www. webmd/depression/news/20050728/dopamine-may-play-new-role-in-depression. . Chemical Imbalance and Depression However, chemical imbalance doesn’t lead to every kind of depression seen in the lives of many people. Admin,2012) Approximately five percent of the United States’ population experiences a depressive episode that requires psychopharmacological treatment; in any one year, ten to twelve million Americans are affected by depression, with the condition twice as common in females than in males. (Ho, 2002) We all have chemical signals that are called neurotransmitters and they come in a variety of forms like Serotonin, Dopamine, and Norepinephrine. All three of these neurotransmitters play a very important role in maintaining normal mood, motivation and concentration. What is Serotonin? Serotonin acts as a neurotransmitter, a type of chemical that helps relay signals from one area of the brain to another. (Bouchez, 2007) In depressed brains, the Serotonin signal had been somehow weakened because of a chemical imbalance in the neurotransmitters. (Mukherjee, 2012) Low Serotonin levels are often attributed to anxiety, depression, panic attacks, insomnia, obesity, eating disorders, migraines, and alcohol abuse. (Integrative Psychiatry, 2012)Treatment for increasing levels of Serotonin in the brain are medication like Prozac, Zoloft, and Paxil. These medications are known to work by making more serotonin in the brain. (Carver, 2002) If we have too much Serotonin you will have this feeling of bliss and it can also produce a life threatening condition known as Serotonin Syndrome. To date there have been no recorded or documented studies proving that the brain levels of Serotonin or any neurotransmitter are in short supply when depression or any mental illness develops. (Bouchez, 2007) Serotonin can be measured in the blood but they are not sure that blood levels effect the brain’s level of Serotonin. The next neurotransmitter that is part of the brain is Dopamine. What is Dopamine? Dopamine is in the area of the brain that is considered to be the neurotransmitter of focus and attention. Dopamine relays impulses across the microscopic spaces, called synapses, which exist between adjacent nerves, thus allowing the propagation of messages from one nerve to the next. (Christensen, 2011) Low levels of Dopamine make concentration and focus very difficult, this is associated with Attention- Deficit- Hyperactivity- Disorder. Carver, 2002) If patients are found to have low levels of Dopamine, you will be prescribed medication that actually slows down the hyperactive by increasing Dopamine boasting the level into normal range allowing them to focus and pay attention. Researchers say that if a patient is found to have prolonged exposure to Dopamine, patients are more apt to  abuse drugs. Most addictive drugs, such as cocaine and  amphetamines, directly or indirectly raise dopamine level s, and the chemical plays a major role in drug-induced highs. WebMD, 2005) The next neurotransmitter that is part of the brain is Norepinphrine. What is Norepinphrine? Norepinephrine is the neurotransmitter often associated with the flight or fight response to stress. Norepinephrine also functions hormones in the body. Low levels of Norepinephrine are associated with a loss of alertness, poor memory, and depression. (Carver, 2002) It has been found that low levels of norepinephrine are in ADHD and depression patients. If the levels are two high patients may feel fatigue, have muscle cramps and a sense of being on edge. Almost all anxiety disorders involve norepinephrine elevations. (Carver, 2002) Psychiatrists would treat low levels of norepinephrine with newer antidepressants like Effexor and Serzone. Treatment of high levels of norepinephrine the psychologist would prescribe GABA, also known as Gamma-Aminobutyric Acid. Summary and Conclusion As I stated in my debate it is very clear that depression is one of the possible symptoms of chemical imbalance. However, chemical imbalance doesn’t lead to every kind of depression seen in the lives of many people. Admin, 2012) Not all medication has the same dosage. There are many different types of medication that you can have prescribed if your brain is low or has high neurotransmitters such as Serotonin, Dopamine, and Norepinephrine. If you feel like you are depressed go and see a Psychologist, so the correct medication can be prescribed to you. References Admin (2012). Is  depression  caused by chemical imbalance in the brain? Retrieved from http://smartsdepression. com/2012/04/27/is-depression-caused-by-chemical-imbalance-in-the-brain. Bouchez, Colette, (2007). Serotonin: 9 Questions and Answers. Article is a WebMD feature. Retrieved from http://www. webmd. com/depression/features/serotonin. Carver, Joseph MD, (2002). The â€Å"Chemical Imbalance† in mental health problems. Retrieved from http://www. drjoecarver. com/clients/49533/file/chemical%20imbalance. html. Christensen, Stephen, (2011). Depression treatment with dopamine. Retrieved from http://www. livestrong. com/article/362623-depression-treatment-with-dopamine/. Ho, Kathryn, (2002). Serotonin ; Depression. Retrieved from http://serendip. brynmawr. du/bb/neuro/neuro99/web3/ho. html Integrative psychiatry, (2012). Serotonin. Retrieved from http://integrativepsychiatry. net/serotonin. html. Mukherjee, Siddhartha, (2012). Post-Prozac Nation. The Science and History of Treating Depression. Retrieved from http://www. nytimes. com/2012/04/22/magazine/the-science-and-history-of-treating-depression. hmtl. WebMD, (2005). Dopamine  may play new role in  depression. Article is from WebMD news archive. Retrieved from http://www. webmd/depression/news/20050728/dopamine-may-play-new-role-in-depression. .

MIH514 - Cross-Cultural Perspectives - Mod 2 Case Assignment Essay

MIH514 - Cross-Cultural Perspectives - Mod 2 Case Assignment - Essay Example In March 2003 the manager of Dunken Donuts in Yonkers, New York posted a sign inviting customers to complain if they heard employees seeking other than English behind the counter. 1 day later he removed his sign because the complaints were that he was being discriminative. The interesting thing about the case is that the manager spoke Spanish as his first language but always spoke English at work. He felt that there were good reasons to speak English only at work and those reasons related to bonding of employees in a team atmosphere. He feels that when a language other than English is spoken, it causes poor attitudes and people do not get along as well (Rodriquez, 2005). On the other hand, in another case, the manager of an insurance company was consistently angry about Tony who liked to speak Cantonese to his Chinese co-workers. The manager believes that employees should only speak English while on the job. Eventually the company did put together an English speaking only rule and Tony left the company. Tony felt that the English only rule violated antidiscrimination laws. Certainly by leaving the company, the company has lost the diversity of information that Tony may have had (Thornton, 2004). However, the Supreme Court declared that employers could, in fact, enforce English only rules in the workplace. Many people find this a boon for working conditions but it is difficult to see it one way. While many think it is positive for the work place, there are just as many that believe that having language diversity is as important as cultural diversity, knowledge diversity and more. For example when Tony lost his job, he got a job recruiting Cantonese speaking Engineers and Scientist (Thornton, 2004). Interestingly enough, though the Supreme Court supported the use of English only rules, Title VII of the Civil Rights Act states that it is discriminatory unless there is a business necessity. As there is confusion in the law, so there is also confusion